Assess some of the ways in which Third World Debt might...

Assess some of the ways in which Third World Debt might be reduced. Despite the overwhelming number of statistics and indicators, global poverty is as hard to measure as it is to conceptualize. One fact is undeniable: someone is going to have to pay for past debts. It could be the people in debtor countries, or the banks, or the people in advanced industrial countries. Most likely it will be some combination of these three groups. In the last ten years, there have been a variety of proposals which, unfortunately, usually reflect only the special interests of the groups proposing them. Generally speaking, these solutions fall into three categories: repudiation, minor adjustments in repayments, or reduction. A report â€Å"Relief†¦show more content†¦There have been no serious proposals for a widespread and coordinated repudiation of global debt. Repudiation would seriously disrupt global economic relations, probably far beyond the immediate losses of the debts themselves. Retaliations would follow, because it would be politically impossible for lenders not to react, and because there would be a conscious effort to warn other potential defaulters against similar action. The escalation of economic warfare would have the effect of sharply reducing international economic interactions in trade, investment, and exchange. Such an outcome is in no ones interest. There is nothing to guarantee that the countries wont simply get into debt all over again and continue to owe more allegiance to first world elites than to their own people. Repudiation also lets off the hook the World Bank, IMF and commercial lenders who created these injudicious loans in the first place. Another option would be to cancel debt with conditions. Part of the cycle is that as countries get deeper in debt and grow more impoverished as they try to repay, the lenders impose a whole new range of what they say are anti-poverty and anti-corruption conditions, but which most often have other agendas, such as opening up poor countries to multi-national companies. Therefore a proactive proposal that meets several criteria needs to be developed in order for this method to beShow MoreRelatedThe Fundamental Role Of Bank1240 Words   |  5 Pagesa modern economy world, banks have been engaged in further business activities apart from their core business of deposit-taking, lending and providing service in relation with the current account. The more variety of banking business in nowadays includes derivatives trading, investment management and one of the most outstanding financial activity is securitization. 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Advantages of Being Bilingual Free Essays

Abstract This essay deliberates the benefits of being bilingual. The information has been analyzed from resources dating from September 2010 through 2012. The idea put forth in this essay is to prove that the brain of a bilingual person is agile and nimble. We will write a custom essay sample on Advantages of Being Bilingual or any similar topic only for you Order Now It argues a bilingual signs in babies having the ability to distinguish between two languages as young as 4 months old. It also presents how infants show a strong preference for the language their mother spoke during pregnancy. It confirms that using two languages throughout life delays the onset of dementia symptoms by an average of four years. The research further explores how bilingualism is positively connected with many cognitive outcomes, including: metalinguistic awareness, focus attention, auto control, active memory, and abstract and symbolic representation skills. In general, bilingual speakers enjoy far nimbler cognitive commands, maintaining a continuously active and alert brain, even when only one language is in control. Being bilingual actually provides opportunities in many corners of life totally impossible for monolinguals speakers. Advantages of Being Bilingual The saying â€Å"less is more,† does not apply when the topic of monolingual versus bilingual language skills is concerned. This work is a recompilation of the advantages of being bilingual. It discusses how the brain of bilingual speakers is ingenious and clever. Moreover, extends how infants as young as 4-months old and children who live in bilingual environments have advantages over those living in monolingual environments. The article presents how using two languages throughout life delays the onset of dementia symptoms by an average of four years. This essay proves, through a number of studies, the cognitive outcomes associated with bilingualism. According to Flora (2010): Infants as young as 4 months who live in bilingual environments can distinguish between two languages, monitoring lip and facial movements. Babies also show a strong preference for the language their mother spoke during pregnancy. We’re built to acquire language, of course, but we’re also built to learn and accommodate more than one. Monolinguals are essentially underutilized their abilities: Brain scans show that while monolinguals use established language centers such as Broca’s rea, bilinguals employ far more of the neural landscape when expressing themselves. (p. 75). Wang (2010) uses the results of the studies performed by Dr. Bialystok and Dr. Craik (2004) on how children learn a second language. Doctor Bialystok and Craik conducted three studies that look at the cognitive effects in some 150 monolingual and bilingual people betwee n 30 and 80 years old. They found that in both middle and old age, the bilingual subjects were better able to block out distracting information than the single-language speakers in a series of computerized tests. The advantage of bilingualism was even more pronounced in the older subjects. Compared with people who speak only one language, bilingual children and young adults have slightly smaller vocabularies and are slower when performing certain verbal tasks, such as naming lists of animals or fruits. Bilingualism equally doesn’t just apply to the small percentage of people who are perfectly fluent in two tongues. In the same fashion, bilinguals might speak beautifully in one language without being able to read or write it. Moreover, they may have acquired their second tongue as a child, a teen, or an adult. Wang, (2010) affirms that: A lifetime of speaking two or more languages appears to pay off in old age, with recent research showing the symptoms of dementia can be delayed by an average of four years in bilingual people. Multilingualism doesn’t delay the onset of dementia—the brains of people who speak multiple languages still show physical signs of deterioration—but the process of speaking two or more languages appears to enable people to develop skills to better cope with the early symptoms of memory-robbing diseases, including Alzheimer’s. Over time, regularly speaking more than one language appears to strengthen skills that boost the brain called cognitive reserve, a capacity to work even when stressed or damaged. This build-up of cognitive reserve appears to help bilingual people as they age. Specifically, the advantages of bilingualism are thought to be related to a brain function known as inhibitory or cognitive control: the ability to stop paying attention to one thing and focus on something else, says Dr. Bialystok (2004). Fluent speakers of more than one language have to use this skill continually to silence one language in their minds, while communicating in another. People who are bilingual are often asked which language they think in, but when people are walking down the street, riding a bus, or jogging in the woods, their thoughts may not be in a particular language, points out Francois Grosjean, author of the research-based Bilingual Life and Reality. Parker-Jones, (2012) and his colleagues used functional Magnetic Resonance Imaging (fMRI) to investigate whether neuronal activation differs in bilinguals and monolinguals during picture naming and reading aloud when only one language is in use. They found that when a bilingual person names pictures or reads words aloud, in their native or nonnative language, activation was higher by the monolingual in 5 left hemisphere regions: dorsal precentral gyrus, pars triangularis, pars opercularis, superior temporal gyrus, and planum temporale. They further proved that these areas are sensitive to increasing demands on speech production in a monolingual person. This suggests that the advantage of being bilingual comes at the price of increased work in brain areas that support monolingual word processing. By comparing the effect of bilingualism across a range of tasks, they argue that activation is higher in bilingual speakers as compared with monolingual speakers because word retrieval is more demanding. Furthermore, articulation of each word, by bilingual speakers, is less rehearsed. In addition, speech output needs careful monitoring to avoid errors when competition for word choice occurs between, as well as within, language. The Parker-Jones (2012) team’s conclusions offer novel insights into the effect of bilingualism on brain function. They emphasize that the advantage of being bilingual comes at the expense of increased demands on word retrieval and articulation, even in simple picture naming and reading tasks. The Parker-Jones (2012) team also has shown images of the increased activation for bilinguals relative to monolinguals during overt picture naming and reading aloud, even when bilinguals are only responding in their native language. The areas where these effects were observed are remarkably consistent with those previously associated with low- versus high-frequency picture naming in one’s native language and the control of interference in bilinguals as they respond in a dual language context. Their findings suggest that bilinguals increase processing within a system that is also used in monolinguals (Abutalebi Green, 2007). However, they contrast sharply with the idea of a unique and helpful bilingual system that exploits resources that are untapped in monolinguals Baker and Shalinsky (2008). By including multiple tasks, they have been able to interpret the function of the areas where activation is higher in bilinguals than monolinguals. In addition, by including multiple groups, and only testing in a single language context, they were able to control for differences between native versus nonnative language. In the final analysis, attaining fluency in two or more languages not only looks fabulous like an advantage on college and job applications, it actually presents opportunities in many corners of life completely denied to the monolingual. The advantage of being bilingual now has science behind it. My research proves that the list of advantages includes, staving off dementia, improved cognitive skills, and heightened creativity. Moreover, bilingual speakers have an easier time focusing on tasks, and greater control over literacy skills which is heightened by environmental awareness. Additionally, bilinguals have an easier time switching between tasks; have denser grey matter, faster response time, and higher scores on intelligence tests. References Flora, C. (2010, October). Double Talk. Psychology Today. 70-79. Wang, S. S. (2010, October 12). Building a more resilient brain. The Wall Street Journal. Retrieved from http://online. wsj. com/article/SB10001424052748703794104575 545923443462444. html Parker Jones1, O. , Green2. D, W. , Grogan3, A. , Pliatsikas4, C. , Filippopolitis1, K. , Ali5, N. , Lee6, H. L. ,†¦Price1, C. J(2012). Where, When and Why Brain Activation Differs for Bilinguals and Monolinguals during Picture Naming and Reading Aloud. Oxford University Press. 22 (4). Retrieved from http://cercor. oxfordjournals. org/content/22 /4/892. full Grosjean, F. (2012, November). Linguistic Aspects of Childhood Bilingualism. Bilingual: Life and Reality. Harvard University Press. Abutalebi, J. , Brambati, S. M. , Annoni, J. M. , Moro, A. , Cappa, S. F. , Perani, D. (2007). The neural cost of the auditory perception of language switches: an event-related fMRI study in bilinguals. Journal of Neuroscience, 27, 13762-13769. How to cite Advantages of Being Bilingual, Essay examples

Bdo Benchmarking Assignment free essay sample

When considered in general terms Turnbull described it as: â€Å"All influences affecting the institution processes, including those for appointing the controllers and/or regulators involved in organising the production and sale of good and services†¦.. it includes all types of firms whether or not they are incorporated under civil law. † (Turnbull, 2002:181) Factoring in all other definitions, in its simplest terms it can be defined as the â€Å"exercise of power over corporate entities† (Clarke, 2004). It is not the same as the management and the running of the company, it is concerned with how the Board of Directors, who are the governing body of a company, supervise management, because it is they who are responsible for holding the management of a company accountable and ensuring the company is being ran in a way which is favourable towards the shareholders and other stakeholders. It is the Directors’ responsibility to develop strategy and policies for the ompany and to determine the direction the management should take the business in and the Directors have overall responsibility for the performance of the company (Tricker, 2012). While the phrase ‘corporate governance’ wasn’t coined until the 1960’s and not commonly used until the 1980’s, it has really been in a gradual process of evolution since the 16th century and joint venture trading. One of the major developments in world economies which brought the need for corporate governance to the fore was the introduction of limited liability companies in the 19th century. What this meant was when companies were incorporated they became a separate legal entity, separate from their shareholders and with similar legal rights to buy, sell and transfer shares and assets, to employ people and to sue and be sued in the name of the company. This meant the liability for any company debts lay with the shareholders and not the management or the company. Add to this the fact that because of the introduction of the stock market, shares could be easily bought and sold, meaning the shareholders could be vast in numbers and have a large geographical spread. Due to the fact that all corporate entitites need to governed, the implications of this were that the management (executive control) and the shareholders (owners) were often separated (Tricker, 2012). Situations such as these, are where corporate governance is deemed to be most necessary because there is a root assumption, that members of management who do not own the company are likely to be more reckless with someone else’s money, i. e. the company’s, than they would be with their own money (Having Their Cake, 2013). This is known as the agency dilemma, which will be expanded upon later. Electing a Board of Directors who have the interest of the shareholders at the forefront of their mind, allows members to indirectly oversee the actions undertaken by the management, in order to ensure that as agents of the shareholders, the management is performing in line with the best interests of the corporation (Lashgari, 2004). 1. 2. Selection of a Case Company However, as Turnbull pointed out in ‘Corporate Governance: Its scope, concerns and theories’ (2002), having a restriction of only publicly traded corporations in studies of corporate governance, limits the validity of any onclusions drawn about the most efficient arrangements for corporate institutions with regards to good governance practices and the effect they have on a company’s performance. As Jensen said in 1993: â€Å"Privately held entities could provide the most form of enterprise. † (Jensen, 1993, cited in Turnbull, 2002). It was with this in mind that I chose BDO LLP UK (BDO), which is an incorporated partnership company in the UK, which is owned and ran by its members/partners. It is a company which offers financial accounting, audit, tax and business consultancy services (BDO LLP UK website, 2013). . 3. About the UK Financial Accounting and Audit Sector With the ever increasing focus on corporate governance for companies across the World, not just in the UK, audit firms such as BDO, KPMG and Deloitte are becoming more important because it is there job to ensure that companies are adhering to regulations laid out in the UK Corporate Governance Code (2010, revised in 2012). It should naturally follow that audit companies will have extremely good corporate governance practices put in place, however, this is not necessarily the case. Since 2000 there have been a number of high profile scandals within the International Corporate Financial Accounting industry, for example, Enron were found to be inflating revenues and hiding debts and there was also the Bernard Madoff â€Å"Ponzi Scheme†, where the real scandal was that the robbing of millions of pounds worth of people’s money, escaped the attention of auditors and regulators. ). Due to such scandals, many national regulators implemented new corporate governance requirements to improve standards (Mitchell Van der Zahn, 2009). In the UK new regulations with regards specifically to audit companies were also introduced, targeted directly at a certain group of companies. As of January 2010, 95% of the auditing work in the UK was being carried out by 8 firms, BDO being one of them. It was deemed that such companies had built upon their reputation to gain dominance in the UK market and the Financial Reporting Council (FRC) felt it was in the Public’s interest for these companies to be transparent and in order to maintain public trust be exemplars of best corporate governance practice. This led to the introduction of the Audit Firm Governance Code (2010) by the Institute of Chartered Accountants in England and Wales (ICAEW), which drew from aspects of the 2010 UK Code and established principles such as the appointment of independent non-executives within the governance structure of their company. While such rules did not apply outside of the targeted companies, it was the hope of the ICAEW that it would provide a benchmark of good governance for other companies to follow (ICAEW website, 2013). With such a bold statement being made about the importance of corporate governance in this field of work, it seemed to me to be an obvious choice to choose one of the 8 companies on the ICAEW’s list for my case-study. 1. 4. About BDO LLP UK As detailed earlier BDO LLP UK is an incorporated partnership company in the UK, which is owned and ran by its members/partners and it provides financial accounting, audit, tax and business consultancy services. It is the 6th largest accountancy firm in the UK and is a member of the BDO International Network, which itself is the 5th largest accounting organisation in the World. In an attempt to break into the top 4 big firms in the UK, BDO LLP UK completed a merger with PKF, a rival firm, in April 2013 (Keynote, 2013). After researching BDO LLP UK, it became very clear that corporate governance was of the upmost importance to the company. Not only did it have specific areas on its website dedicated to corporate governance and corporate social responsibility but it also had a number of relevant publications regarding corporate governance. One article for example, ‘Making Internal Audit Relevant’, discussed the high quality of corporate governance in the UK found by studies carried out by the FRC, it went on to say that this was underpinned by the UK Corporate Governance Code and that it was vital in maintaining the attractiveness of the UK market, to encourage new investment (BDO LLP UK website, 2013). My research also found that BDO had carried out a joint study with the Quoted Companies Alliance, which considered the introduction of a mandatory corporate governance code for small and mid-capital audit companies in the UK. Just as a point of fact, this was a proposition that 92% of such companies agreed with. One of the major indications that BDO think corporate governance is vital to the success of a company is that they produce an annual transparency report, which has an appendix of a statement of compliance with the Audit Firm Governance Code (2010). They have also went to great lengths to create a summary report in 2012 for businesses which they audit, detailing any changes to corporate governance regulations and focusing on leadership and effectiveness, reporting, risk, audit, remuneration and investor relations (Corporate Governance for TMT Businesses, 2012). It seems to be an interesting idea to look at a company who places so much emphasis on good corporate governance, not only for itself but also the companies it works for, to see if they do comply completely with the codes and if they are in fact â€Å"exemplars† of good practice. . Theories of Corporate Governance There are various theories and philosophies with regards to corporate governance, all of which, as a collective, have laid a foundation for the development of different corporate governance systems around the world (Lashgari, 2004). This paper will look at a number of these theories and how they relate to BDO, in order to gain a better understanding of th e governance standards at BDO. 2. 1. Agency Theory In the 1930’s, Berle and Means published ‘The Modern Corporation and Private Property’, it provided the first debate about the agency dilemma and set a basis for agency theory. They suggested that where ownership is separated from management or is widely dispersed, it becomes difficult for owners to have an effective check on the autonomy of corporate managers. The agency dilemma was further refined in the 1970’s, when theories were brought to the fore suggesting agents (managers) are likely to be self-interested and will serve their own interest before those of the principle (owners). Such theories also suggested that in order to counter this problem companies have to incur agency costs, for example, to create incentives to align the interest of the agent with the company and the cost of monitoring the conduct of agents. Many other theorists have a problem with agency theory because it does not even attempt to explore the possibility managers are not self-interested and opportunistic. However, they cannot deny that it has een very influential in developing market-based governance mechanisms and board-based governance mechanisms. Due to BDO being an incorporated partnership and their shares not being publicly traded, we will only look at the board-based mechanisms (Having Their Cake, 2013). Agency theory has caused internal reform of boards, there has been an increase in executive share options schemes, meaning that managers are being offered equity in the company they will manage, in order to â€Å"align their interest† (Having Their Cake, 2013). Agency theory has also led to the introduction of independent non-executive directors onto Boards of Directors, in order to ensure the actions of the management are being sufficiently monitored by the board themselves and role of boards have been greatly elaborated, they are becoming more involved with the setting of objectives of companies and monitoring of any actions taken by management and stricter provisions have been put in place to ensure the separation of the roles of chairmen and chief executive (Cadbury Committee, 1999). When applying agency theory to BDO, it is easy to see that there is a situation of agency and principle, with the fact that there are 193 partners in the firm and only 5 partners who are part of the Leadership Team (LT- management) which is responsible for the overall management of the company and is chaired by the Managing Partner. It is also noticeable from their 2012 ‘Transparency Report’ that all members of the LT have been partners in the company for a number of years, with currently the shortest term being 12 years. This could be considered good governance by BDO because in an effort to avoid the agency dilemma, they ensure their management team is made up of partners, whose interest is already aligned with the interests of the business. The transparency report also states that BDO have a Partner Council (equivalent to a Board of Directors) which is independent from the LT and responsible for the overall governance, in particular the oversight and accountability of the LT. They are also responsible for choosing members of the LT and for electing independent non-executive directors, for which there are 2 at BDO. These independent non-executive directors sit on the LT and report to the partner council of any issues of compliance with governance, policies and procedures, for which they are responsible for providing information on to the LT. The Partner Council is chaired by the Senior Partner who performs a client facing role and is responsible for managing all decisions. He also attends LT meetings in a non-executive capacity to facilitate his oversight role of the governance of the company (Transparency Report, 2012). As we can see the management team is subject to a lot of oversight and monitoring by the Partner Council and the roles of the Senior Partner and Managing Partner are completely separate, this is all a way of ensuring the company has a high standard of governance and to also ensure the management is acting in the best interest of the all the owners. BDO goes to a big effort in organising their governance structure in order to avoid the problems arising from the agency dilemma. 2. 2. Resource Dependence Theory This theory originated from studies performed by Pfeffer and Salancik (1978), they suggest that board members and non-executive directors can provide a firm with a vital set of resources. Non-executive directors are appointed with the expectation that they will support the organisation with its problems and to be a source of expertise which executives can draw upon for skills and advice and they can also be a source of contacts and information which they have gained through their past experience (Having Their Cake, 2013). At different stages in the life-cycle of companies, they have very different needs from their non-executive directors. To young entrepreneurial companies, non-executive directors can be a cheap source of legal, financial or operation management skills, while publicly listed companies are in need of network connections such directors can provide, for example, sources of finance. They can also provide the benefit of attaching a good reputation to their company. Mature businesses, with which we are most concerned because BDO falls into that category, can use non-executive directors for their relevant market or managerial experience and from the consumer confidence which can be gained from that person’s good reputation being affiliated to their company (Having Their Cake, 2013). Applying this theory to the independent non-executive directors of BDO, we can clearly see from the Transparency Report (2012) that both have experience of past non-executive director roles and both bring their own experience in a relevant field, Lesley MacDonagh with a high level of experience of law and business management which she gained from being a Managing Partner at Law firm Lovells and Lord David Currie having experience of business management from eing a Dean of Cass Business School and a past Chairman of OFCOM and he also has sound knowledge of the legal system from being a member of the House of Lords. This places them perfectly for their positions of overseeing the governance of and business management of BDO. 2. 3. Stewardship Theory This theory, which originated from the works of Donaldson (1990), suggests that directors can have motives which are ‘pro-organizational’ and counters the assumption by agency theorists that management aims are based in self-in terest and are not aligned with those of the shareholders. Donaldson even goes as far as to suggest that negative investor assumptions of the management will have the opposite effect to what was intended and can actually weaken the leadership of a company by weakening the management’s authority when splitting the decision making power between the board and the management. Donaldson also put forward the theory that inside managers and directors have possibly spent their lives working for the company they govern and because of this not only have a strong understanding of how the company is ran, therefore are able to make superior decisions, but also they will have naturally built a strong affiliation and personal investment in the success of the company. He also points out that decisions made by a board of outsiders could be of a lower quality because they would not be in a position to fully understand the company because they would not have access to the same informal knowledge sources and would lack any information which could inform them of the contextual nature of any business situations. All this in turn could lead to low firm performance (Nicholson and Kiel, 2007). As was stated earlier, BDO has a LT which is made up of partners who have been working for the company in a particular field and have been a partner for a number of years. The field they are responsible for as part of the LT is relevant to the field they have been previously working in, for example the Head of Audit and Tax, Paul Eagland has been a Tax Partner for 17 years. This ensures that any decisions that are being made are informed with the necessary knowledge to make the correct decision for the company. Also, as has been stated previously working for the company has long has built a strong affiliation to the company and its success. With regards to the non-executive director element of the board, it is made up of both independent members who come from outside the company (such as mentioned previously) and Directors such as the Senior Partner who has been with the company for a number of years, this allows for any gaps in the knowledge of the directors to be covered because there is an overlap between the meetings of the LT and the Partner Council when the Senior Partner sits in on LT meetings as an affiliated non-executive director. This ensures that the company is practicing good governance and that the board cannot be misled by the management as to how the company is being ran and if the interests of the other Partners are being looked after (Transparency Report, 2012). 2. 4. Stakeholder Theory Freeman (1980’s) put forward a whole new idea in terms of corporate governance theories, he argued that it should not simply be just the shareholders’ or partners’ interests which should be considered when making business decisions, he suggested that companies should be ran with the interests of all stakeholders in mind. Other stakeholders include employees, who have invested their time and skills in the company and have an invested interest in the company’s success, in order for them to ensure job security. This, Freeman classes as a direct interest in the success of the company, other direct stakeholders include customers and suppliers. What Freeman classed as having an indirect interest in the performance of the company includes the community as a whole and the environment (Having Their Cake, 2013). There is a major problem with this theory, which is that it is hard to operationalize because it is difficult to decide the weight that should be given to different stakeholders but accepting this difficulty, some theorists have suggested that while ultimately they are accountable to the shareholders, they must take into account the interests of other stakeholders when making decisions. This demand for ‘stakeholder value’ is legitimised through a number of examples, take globalisation; the spread of business and corporations across the world has led to environmental damage, an increase in corporate corruption and excessive executive pay has been, for example with RBS, to come hand-in-hand with company downsizing which has a direct impact on employees. In the name of good corporate governance, the increase in the value of stakeholder interests has led to an increase in business ethic codes and heightened corporate practice visibility and corporate reports of social responsibility and environmental matters (Having Their Cake, 2013). According to BDO’s website and their Transparency Report (2012), the company takes the interests of various stakeholders into account when making decisions about how the business is run, in a number of different ways, through policies and procedures: * Ethical Requirements The company has a Professional Services Manual and an Audit Manual, which contain rules relating to ethical conduct of employees, management and Partners. It is easily accessible on the company intranet and is supplemented with training and is designed to comply with International and UK Ethics Standards. The Partners and staff sign annual declarations as to their compliance to the code and the company has an Ethics Partner who is tasked with providing guidance as to correct ethics and also with maintaining compliance. * Client Relationships BDO has 5 core values which all partners and staff are committed to, they are; honesty and integrity, taking personal responsibility, mutual support and strong and personal client relationships. To aid in these values and to help deliver a quality service to clients, the company has robust client and engagement procedures. They carry out risk assessments on every potential client, before signing a contract and this helps to ensure that not only is the company secure but also that they provide the client with the sufficient standard and amount of staff they are in need of. The HR department also has clear policies and procedures when it comes to recruitment in training, to ensure the company has a sufficient number of staff who are competent and meet the required ethical standards, all in the name of providing a quality service to clients. * Employee Relationships BDO have an inclusive culture when it comes to recruitment and training and development, it provides every staff member with the same opportunities to progress regardless of differences. They have strong policies and procedures regarding regular reviews, which are performed bi-annually. They also seek to adopt the most relevant recruitment selection tools, in order to ensure the fit and quality of those joining the company. They also provide employees with ‘learning maps’ and ‘career and performance wheels’, which helps with career development and ensures promotions only occur when the staff member is ready. This all aids in the success of the company. * Corporate Social Responsibility BDO actively support and develop the local community, they have an established network of over 20 champions in the UK, tasked with â€Å"stimulating local ideas and initiatives† to help developing the community. They have a Community Volunteering Policy, allowing employees to take 6 days a year to volunteer, and they are not restricted to volunteer at certain organisations. It can be whatever is important to them. BDO ensure the negative impact their business has on the environment is minimised and have an Environmental Policy which can be accessed at the follow address: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment. Considering this, it could be said that with regards to ‘stakeholder value’ BDO practices good corporate governance. . BDO Governance in Practice 3. 1. Transparency Report Due to the EU’s 8th Directive on transparency reporting being adopted, in April 2008 the Professional Oversight Board published the Statutory Auditors (Transparency) Instrument (2008), requiring auditors of companies with a public interest to publish annual transparency reports. It also detailed requirements that such reports must meet, including systems of q uality control, independence practices and procedures and information about the company, i. e. he structure and the management. The BDO Transparency Report (2012) is available at: http://static. bdo. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf . Transparency reports are used to demonstrate the quality of audit processes and practices of a company and are also used to encourage a high level of confidence and trust from stakeholders and the business community. BDO also provided a statement of compliance with the Audit Firm Governance Code (2010), which can be seen in Appendix A. The transparency includes details of the Governance Structure of the UK Firm, including the management and implementation of independent non-executive directors, the values of the company, the Internal Quality Control System, the Risk Management Control System and details the policies and procedures regarding independence, whistleblowing, professional development and partner remuneration. 3. 2. Statement of Compliance with the Audit Firm Governance Code One of the most important aspects of the Transparency Report is the Statement of Compliance with the Audit Firm Governance Code. Some of the key aspects of which include compliance with: * the owner accountability principle- the Partnership Council reviews decisions made by the Leadership Team, the management * the management principle- strategic and operational leadership is provided by the LT * the professionalism principle- the whole firm is committed to quality work and professional judgement and values. The firm’s management and the Head of Risk and Quality reinforce the appropriate ‘tone at the top’, instilling professional and ethical values in the firm. BDO employees are expected to comply with an internal code of conduct * the Involvement of independent non-executives principle- BDO appointed Independent Non-Executives in July 2008, comply with the same independence requirements as our partners and employees and they have sufficient experience and expertise to command the respect of the partners * the Compliance Principle- BDO have policies and procedures to ensure they comply with professional standards and applicable legal and regulatory requirements * the whistleblowing policy- all actions arising out of incidents of whistleblowing, are reported to the Head of Risk and Quality who will make an annual report the Internal Reporting Principle- LT, Partnership Council, Audit Committee and Risk Committee are supplied with information in a timely manner and in a form and of a quality which enables them to discharge their duties * the Financial Statements Principle- BDO publish annual audited financial statements in accordance with UK GAAP While BDO provide a very clear statement about how compliant they are with regards to the Audit Firm Governance Code, we must look at the FRC’s ‘BDO LLP- Audit Quality Inspection, 2013’ which considered the corporate governance compliance of BDO in order to get a true understanding of their standard of corporate governance compliance. 3. 3. FRC Annual Review of BDO The FRC found that in most areas there were appropriate policies and procedures in place for its size and client base and they found that all the statements that were made in the Transparency Report were consistent with their understanding of BDO’s policies and procedures of the firm. However, when the FRC reviewed the audits BDO carried out themselves on other companies, they found that a number of governance codes were not being adhered to: * Firstly, they were not always providing a high standard of quality auditing, failing to challenge explanations and inputs from managers, they did not always report the disclosure deficiencies which were identified to the Audit Committee and there was a lack of adequate communication with the Audit Committee with regards to inaccurate information, which led to safeguards that had been put in place not being properly assessed. Secondly, the FRC found that the audits were not always being reviewed thoroughly enough and audit quality issues and omissions in reports were not being identified. * Thirdly, BDO were found to not have complied fully with ethical standards in a number of different ways; * The business plan inferred that fees should be set lower if non-audit fees are likely to be earned, this goes against their own required ethical standards and their own * Performance evaluation criteria including the cross-selling of non-audit services * The list of entities which partners held shares and could generate a conflict of interests was not up to date. A more robust set of procedures was suggested to ensure that this list was kept up to date in future Lastly, the Internal Quality Review was not of a high enough standard, it did not provide a sufficient level of detail and clarity of explanations of significant findings. 4. Conclusion We can see that BDO go to great lengths to try and ensure that they are fully compliant with corporate governance codes and regulations, not only with their policies and procedures a nd the way the company is managed but also with governance structure of the company and the values and focus of the aims and objectives of the company. They also have a strong focus on transparency and ethics within in their business and this is linked to their value of providing great customer client relationships with professionalism, honesty and integrity. They also go to great lengths to aid the companies with which they work, in complying with corporate governance codes, again this is all in the name of developing excellent quality and trustworthy client relationships, in order to maintain and improve the success of their business. However, as we can see from the FRC review, there are gaps in their governance compliance, in particular with internal reporting and ethical standards, but it will have to be seen in the coming years of reviews if the increase in transparency and an even greater focus on corporate governance will lead to BDO closing such gaps. 5. Bibliography * BDO LLP UK, ‘Transparency Report’, 2012, Available Online at: http://static. do. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf [Accessed 02 May 2013]. * BDO LLP UK Website, 2013, ‘About Us’, Available Online at: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment [Acc essed 02 May 2013]. * BDO LLP UK, 2012, ‘Corporate Governance for TMT Businesses’, Available Online at: http://static. bdo. uk. com/assets/documents/2012/03/Corporate_Governance_for_TMT_Businesses. pdf [Accessed 02 May 2013]. * Crump, R. , May 2012, ‘Mid-cap market calls for mandatory governance code’, Financial Director Website, Available Online at: http://www. financialdirector. co. k/financial-director/news/2180374/mid-cap-market-calls-mandatory-governance-code [Accessed 02 May 2013]. * Financial Reporting Council, 2013, ‘BDO LLP: Audit Quality Inspection’, FRC Website, Available Online at: http://www. frc. org. uk/Our-Work/Publications/Audit-Quality-Review/Public-Report-BDO-LLP. aspx [Accessed 02 May 2013]. * ICAEW, 2013, ‘The Audit Firm Governance Code’, ICAEW Website, Available Online at: http://www. icaew. com/en/technical/corporate-governance/audit-firm-governance-code [Accessed 02 May 2013]. * Keynote, 2013, ‘Account ancy Marketing Report’, Available Online at: https://www. keynote. co. uk/market-intelligence/view/product/10674/accountancy? edium=download [Accessed 02 May 2013]. * Dr Lashgari, M. , 2004, ‘Corporate Governance: Theory and Practice’, The Journal of American Academy of Business, Cambridge, Available Online at: http://tharcisio. com. br/arquivos/textos/13200724. pdf [Accessed 02 May 2013]. * Mitchell Van der Zahn, J-L. W. , 2008, ‘Special Issue on: Financial Reporting, Transparency and Corporate Governance: Issues in Volatile International Markets’, International Journal of Accounting, Auditing and Performance Evaluation, Vol. 7, Nos 1/2, pp: 61-93, Available Online at: http://www. inderscience. com/info/ingeneral/cfp. php? id=962 [Accessed 02 May 2013]. * Roberts, J. ‘The Theories behind Corporate Governance’, Having Their Cake website, Available Online at: http://www. havingtheircake. com/content/1_Ideas%20that%20shape%20the%20world/fa ct%20and%20opinion/The%20theories%20behind%20corporate%20governance. lnk [Accessed 02 May 2013]. * Turnbull, S. , 2002, ‘Corporate Governance: Its scope, concerns and theories’, Corporate Governance: An International Review, Volume 5, Issue 4, Available Online at: http://onlinelibrary. wiley. com/doi/10. 1111/1467-8683. 00061/pdf [Accessed 02 May 2013]. * Tricker, R. I. , 2012, ‘Corporate Governance: Principles, Policies and Practices’, Oxford University Press: London, (2012). *

Parents influence Essays - Childhood, Parenting,

Some people think parents influence their children because they spend much time with the children. But personally, I think some parents have problems to raise the children, and the surroundings around children influence them a lot. Therefore, I believe that parents are not the best teachers. Firstly, parents are not always have a right to raise the children. Some parents violate the children. It is a serious problem. Society has to protect the children from the parents. Sometimes, an official of children protection center visits the parents, and persuade not to violate them. In the worst case, parents and children have to live separately. Parents are not teachers any more in this case. Children also must not imitate such parents as them. Secondly, children do not have enough time to spend time with parents these days. Parents today work a lot. They go back home very late everyday. Many kindergartens open until late time. Some are until seven o?clock, and some are until ten o?clock whatsoever (and so on) . Parents go and bring the children at very late time. The reason kindergartens open late is the change of our society. In the old time, women stayed home. If they have a job, they work inside home. But nowadays, many women work outside. As a result, both parents return home to sleep. When children can make time to learn from the parents? Lastly, children are influenced by their surroundings. They go to school, play with the friends, and get familiar with many people. All of them are teachers for children. For example, children make friends in their school. Children learn how to make friends by themselves. In other words, other children teach it. Parents can not teach how to make friends in their home. Despite children are living with parents, we can not determine that parents are the best teachers. Therefore, I think that parents are not the best teachers. Some parents have very serious problems. Some can not have enough time to communicate with the children. Children are also influenced by other people to whom parents can not change. Altough parents are not the best teachers, they should strive to be the best teachers for their sweet children.

Postmodernism essays

Modernism/Postmodernism essays Modernism and Postmodernism, two very complicated words to define. Both of these terms include such a very wide variety of disciplines and areas of study that it is almost impossible to make any conclusions involving all aspects. To write complete definitions of these terms would not only be very difficult, but would be under constant disapproval from others. There are no solid answers and there doubtfully ever will be. However, in the attempt to broadly understanding these terms, there are things that can be said and elements that can be looked at. Of the two terms, Modernism is more easily comprehended. The Easy-to Read Edition of the Websters Dictionary describes modern as Pertaining to the present time; of recent origin. This simple explanation can bring forth one the most dominant ideas in Modernism: rejection of the past. Modernists strived for progression and advancement. How would the world ever be able to move forward if there was such a strong connection to the past? The answer was, it couldnt. As a result, all ideas and techniques that were developed before then were abandoned. A constant quest for uniqueness and originality emerged and the world of Modernism took off. Through this continuous search for unconventionality many new movements with new concepts and theories were presented. Each movement was played out until the progression of another began. The concepts were looked at and elaborated on, forming new concepts and new opportunities for elaboration. Artists at this point were pushing previously set boundaries and experimenting with things were never even heard of. There was a complete transformation in the way of portraying, presenting and interpreting. Take the commonly used example of Marcel Duchamp, Why did he decide to take a urinal, call it art, then try to exhibit it? What did it mean? People were beginning to have to search for meanin ...

Eight Best First Chainsaws For The Beginner

Eight Best First Chainsaws For The Beginner Ive just updated a very popular article on choosing a first chainsaw. This feature was developed for a new chain saw buyer/user who is just preparing to purchase his or her first saw. I provide you with links to saw sites Ive picked to make a great first purchase. I go on the premise that most folks dont want nor need a professional woodcutters saw which could provide too much power with backbreaking weight. You can always upgrade if your jobs and tree sizes increase. Learn how to cut on a smaller dependable saw. You will be very surprised how these smaller power tools can take on larger projects in a pinch. Buying a saw too big for your needs is simply an accident waiting to happen. Use this review and try to stick with a companys 14 to 16 guide bar and a saw with not much more than 50 cubic centimeters of displacement. Chainsaw companies have developed balanced, slim, small saws with power enough for commercial arborists. These saws are also perfect for someone who does light work in the yard and on the farm. Consider my eight reviewed chainsaws for your first purchase.

Mediator's Opening Statement Essay Example | Topics and Well Written Essays - 750 words

Mediator's Opening Statement - Essay Example Throughout these proceedings any reference to the party against whom the claim is made will be identified as the respondent. My job as your mediator is to help you settle or resolve the dispute between you. I will not be deciding the outcome for you since my role as a mediator is to help you come to an agreement voluntarily. We will be convening based on an established schedule and when necessary to move this process along. With my help, you will identify your own interests and alternatives for the resolution of the dispute between you so that we can ultimately negotiate and execute an agreement that is acceptable to both sides and to which you will be bound once you agree to it. Therefore, unlike judges and arbitrators, I will not be deciding the outcome of this complaint. You as the parties to this process will decide the outcome. I will play a facilitative role in these proceedings. In my capacity as a facilitative mediator, my job is to understand and respect party autonomy. In t his regard, my role is to preside over these meetings and to allow you to discuss and air your differences in a meaningful and productive way. I will not make recommendations nor will I provide an opinion as to what I think the court might do in a similar situation or if it was seized of the matter. That is not my job as a facilitative mediator. My job is guide you via questions and comments that may help you to find common ground for arriving at a mutually agreeable conclusion on your own and without my input as to what would be a viable solution. It is also important to remind you, that throughout these proceedings, I will remain neutral in that I do not take one side over the other. I also want to assure you that this meeting is private and confidential and will remain so throughout these proceedings and after the matter is concluded. There are several reasons for ensuring privacy and confidentiality. First and most importantly, I do not want you to feel inhibited by the prospect of these discussions becoming a matter of public record. This might prevent full and frank disclosure which we need to ensure that this matter is resolved between you voluntarily. Secondly, privacy and confidentially ensures that my neutrality will not come into question if this matter is unresolved and you take it to court. If that happens, I might be called to testify for one party over the other and that would leave the appearance of bias. Thirdly, confidentially and privacy builds trust between you and me. Confidentiality and privacy however, can be waived, but only if the parties agree to it being waived. Another exception would be in rare circumstances where I might be compelled to testify in criminal proceedings or to give evidence in the investigation of criminal offences. The proceedings will be organized around joint and caucus sessions. Joint sessions are self-explanatory. Caucus sessions will be sessions in which I will meet with each of you separately to gain a prospec tive on your arguments, issues and interests. I am no way forming an opinion on your arguments, issues or interests, but merely seeking to identify them so that I can be more informed as to what and where you are going in joint discussions so that that I can guide you toward productive discussions that are aimed at guiding you toward a voluntary conclusion of the matter. Therefore, I do not want either or you to read

Recycling Tires Research Paper Example | Topics and Well Written Essays - 2000 words

Recycling Tires - Research Paper Example Tire recycling is also referred to as rubber recycling and it is described as the process of recycling used motor vehicle tires that are no longer fit for use on the vehicles as a result of irreparable damage or wear and tear (Schackelford, p. 1555). Due to their nature, tires are taken to be among the largest type of waste that is most problematic to deal with (Price and Edgar, p. 363). Their problematic nature during recycling is also attributed to the fact that they are produced in large volumes because of the high number of motor vehicles on our roads and due to their durability (Oskamp, p. 160). It is because of these same problematic characteristics of tires that make them to be one of the most commonly reused waste items due to the resilience of rubber that makes it suitable for use in other products (Porter, p. 176). This paper will define the problem of tire recycling in society and propose the possible solutions and treatments to the said problem. The Problem of Recycling U sed Tires Recent studies reveal that approximately one tire is disposed off by one person every year (Price and Edgar, p. 363). As seen in this paper, tires are essentially used in every motor vehicle, ranging from trucks, buses, tractors and cars among others. All these different types of motor vehicles make use of at least four tires, all with varying shapes, forms and sizes (Porter, p. 189). When tires are used for a significant period of time, they become naturally worn out due to the friction with the road and other damages such as punctures (Schackelford, p. 1555). This makes the said tires to be unsuitable for use on the motor vehicles and the need to replace them with new ones arises. The problem comes about with the large number of tires that are being disposed on a continuous basis (Carl, p. 98). According to statistics from population census results in different countries, more and more individuals, families and organizations are acquiring motor vehicles at the dawn of ea ch day (Ackerman, p. 57). With each motor vehicle comes at least four tires that will keep the vehicle running for some time and eventually need disposal and replacement because of the wear and tear that they succumb to. Other statistics also reveal that the number of tires being disposed is reaching threatening levels, especially if not disposed well (Burn, p. 612). With the amount reaching as high as 300 million, an alternative solution has to be sought so as to save the environment from the possible dangers that arise from careless disposal of tires (Porter, p. 112). More often than not, especially in the past years, used tires have been disposed by piling them up in yards or unoccupied fields of land. This normally forms a landfill (Porter, p. 115). In the past years, discarded automobile tires used to be discarded in piles that were usually an eyesore to many people (Carl, p. 28). The same tires would also be a problem because of the fire hazard that they brought to the surroun ding environment. This was before many people had taken environmental protection seriously and did not understand the need to dispose off tires properly (Price and Edgar, p. 364). The Environmental Protection Agency in the United States of America reveals that the number of scrap tires that are generated in the United States alone each year is slightly above 290 million (Price and Edgar,

An Analysis of Relationships in The Kite Runner Essay Example for Free

An Analysis of Relationships in The Kite Runner Essay â€Å"In the Kite Runner, relationships between fathers and sons are never joyful†. What do you think of this view? After having read the statement, my initial thoughts were that of course, at some point in the novel, relationships between fathers and sons were happy and full of joy, though after more consideration, I have decided that I agree with the statement, as, even in jubilant moments, the foundations of the relationships are built on lies and deceit, darkening the meaning of the temporarily- found happiness. An example of this would be the relationship between Ali and Hassan who seemingly had a very strong relationship, in which Ali was proud of the person his son was slowly becoming and cherished him dearly, as if his presence simply made the world a better place- â€Å"he had found his joy, his antidote, the moment Sanaubar had given birth to Hassan†. This suggests that, despite the fact we later learn that Ali isn’t Hassan’s paternal father, he has loved him as if he were his own from the very moment he was born, raising him as his own. The extent of Ali’s love is masked, however, by the fact that he lied to his ‘son’ his entire life, something some would claim to be selfish as he wanted to retain an ounce of self-respect, to have something he could call his own and, finally, to actually have a child, as he wouldn’t be able to have one any other way, due to his being sterile. On the other hand, some may say that of course, some of the happier relationships in the novel are purely and simply that: joyous relationships with no ulterior motive or reasoning. For example, the relationship between Hassan and Sohrab, in which it is completely obvious that Hassan would have done anything for his son, whilst being totally honest with him so as not to keep anything from him which may have tainted their lives together in anyway, other than his experience in the alley; omitted in order to allow hi son to maintain his innocence a while longer, in a world where it would surely be taken from him too early anyway. Hassan yearned for his son to be given the best opportunities in life, so as not to be a servant his whole life- â€Å"taught him to read and write- his son was not going to grow up illiterate like he had.†

LATIN AMERICA :: essays research papers

LATIN AMERICA When someone talks about Latin America the first thing that usually comes to head is a beautiful place that is mostly occupied by poor peasant farmers who don’t know much about anything. Maybe the only thing that comes to mind is that its just a nice place to go for vacation, but that is because Latin America is probably unfamiliar to us Americans or we just think we’re to good for them. Whatever the reason being for not knowing much about Latin America is just about to change as well as the way you view Latin America. Latin America is rather large and kind of difficult to pin point since it starts from Mexico’s border with the United States of America all the way to a small island called Tierra del Fuego, but I can tell you that it’s south of the United States. Latin America also includes all of the Caribbean islands where almost all the countries are suffering of hunger and bad leadership. Brazil and Argentina are two of Latin America’s strongest countries because they make up most of the common market where other nations come to trade, buy goods and buy cash crops. There is a lot of fertile land and plantations in Latin America that produce goods such as sugarcanes and tropical fruits. There are places like mountain ranges where people do live, but eventually have to leave because of the conditions so most of those people end up living in the cities and have to find work which is very hard and leads to poverty in the cities. The cities are one of the weirdest places in Latin America simply because of the people and way of life. In the city you can see Lexus parked right next to a donkey and see a millionaire right next to a woman walking barefoot carrying her child and a bucket on her head. These are everyday life occurrences that give you a clue on how things are in Latin America. Human Life is actually put second in Latin America to working and because of this there is lack of educational and future opportunities. That is a reason for so many emigrants in the U.S; people see that there is no hope for their children so they save up money and come on boats that will free them from their depression. Latin America is a dominant Roman Catholic region though Protestants are on the rise.

Lead Person-Centred practice Essay

1) Person centred practice is dedicated to supporting people to develop their lives and fulfill their ambitions. Every person needs support to plan in a way that is meaningful to them and therefore we are flexible and innovative to make this a truly inclusive process. A Plan can be carried out in different ways, it could be hand written, presented on the PC as a PowerPoint, could be filmed, made into a music video, put on a DVD, the most important aspect is that the individual has created it with support from individuals who know them well so they can tell individuals who do not know them well how to support them. There are four main approaches to person centred practice, â€Å"Pathway† planning, â€Å"Maps† planning, â€Å"Person centred portfolios† (otherwise known as â€Å"Essential Lifestyle Planning†) and â€Å"Personal Future Planning.† see more:explain how legislation policy or guidance underpin self-directed support Pathway Planning: A Pathway Plan sets out the arrangements to meet the needs of a young person so that they can take the right steps into adulthood. The process of making the Pathway Plan starts just before the young person’s 16th birthday and lasts until they are 21 (or longer if the young person is in education or training).The Pathway Plan is usually put together by the Children and Young People’s Service but will involve others who have responsibility to provide support. The young person is always involved and is at the centre of this process. Maps Planning: MAPs focus strongly on a desirable future or dream and what it would take to move closer to that. Individual Service Design focuses on the past to help deepen the shared understanding and commitment to the person. ELP: Essential Lifestyle Planning is a guided process for learning how someone wants to live and developing a plan to help make it happen. Personal Future Planning: Personal Futures Planning is a planning process that involves: Getting to know the person and what her life is like now. Developing ideas about what she would like in the future.  Taking action to move towards this, which involves exploring possibilities within the community and looking at what needs to change within services.  Each has a particular approach that is appropriate for different individuals in different situations. The McGill Action Planning System (MAPS) brings together a group of people who help to identify the focus on service users’ talents and needs, and to negotiate changes to their routines based on their desires and aspirations. Essential Lifestyle Planning was developed for those individuals whom Stalker and Campbell (1998) describe as people with ‘severe reputations’. It is commonly used to plan for those who are moving out of institutions. Personal Futures Planning focuses less on services and tends towards building relationships with family, friends and the wider community. PATHS can be used in the development of individual action plans. As a Manager I would be promoting all of the above as all have the same ethos behind them and that is the individual in the centre and the support working with the individual to achieve future goals and aspirations. It is vital that the individual is key and we as supporting others aid them to achieve their goals and where needed adapt services so these can be met. I am aware that some goals may be unrealistic and perhaps unachievable e.g. I want to play football for Chelsea, but we can support them to organise a trip to see a match, look around the stadium but also source a local football team for them to join and explain that they need to acquire the skills to play for a premier league but everyone has to start somewhere. This way you are encouraging them to take control of setting and achieving their goals. Encouraging and supporting individuals to make informed choices can only enhance their lives and ensure they are listened too by family members, supporting agencies and others who they may meet. If an individual feels listened to and included this can lead to many positive life experiences. All People with a learning disability are people first with the right to lead their lives like any others, with the same opportunities and responsibilities, and to be treated with the same dignity and respect. They and their families and carers are entitled to the same aspirations and life chances as other citizens The 4 Principles of Valuing People Now Rights People with learning disabilities and their families have the same human rights as everyone else. Independent living This does not mean living on your own or having to do everything yourself. All disabled people should have greater choice and control over the support they need to go about their daily lives; greater access to housing, education, employment, leisure and transport opportunities and to participation in family and community life. Control This is about being involved in and in control of decisions made about your life. This is not usually doing exactly what you want, but is about having information and support to understand the different options and their implications and consequences, so people can make informed decisions about their own lives. Inclusion This means being able to participate in all the aspects of community – to work, learn, get about, meet people, be part of social networks and access goods and services – and to have the support to do so. Personalisation More people with learning disabilities should be able to commission their own services to live independently and have real choice about the way they live their lives. Having a Life To make sure people with learning disabilities have the same life opportunities as any other citizen Better Health All people with learning disabilities get the healthcare and the support they need to live healthy lives. Housing All people with learning disabilities and their families are able to choose where and with whom they live. Work, education and getting a life All people with learning disabilities and their families have a fulfilling life of their own that includes opportunities to work, study and enjoy social and leisure activities. Relationships and having a family People with learning disabilities should have the choice to have relationships, become parents and continue to be parents, and the support to do so. People as Citizens To make sure people with learning disabilities are treated as equal citizens Advocacy All people with learning disabilities can speak up and be heard about what they want from their lives – the big decisions and the everyday choices. If they need support to do this, they should be able to get it. Transport All people with learning disabilities will be able to use public transport safely and easily and feel confident to do so. Leisure and social activities All people with learning disabilities will be able to use local mainstream services such as leisure centres, sport facilities, libraries, cinemas, restaurants and shopping centres. Being safe in the community and at home All people with learning disabilities will be able to lead their lives in safe environments and will feel confident that their right to live safely is upheld by the criminal justice system. Access to justice and redress All people with learning disabilities will feel able to make a complaint or seek legal redress; they will be treated with the same dignity and respect as any other citizen. Making it happen To make sure Valuing People Now happens Leadership and delivery structures Leadership, delivery and partnership structures must be in place to make sure Valuing People Now happens. Partnership Boards All local authorities need strong and effective Partnership Boards with clear commitment from key local decision makers and the authentic involvement of people with learning disabilities and family carers. Better Commissioning Commissioning needs to support the right outcomes for people with learning disabilities and their families. Developing the Workforce The workforce across public services need to have the appropriate support and training to make sure Valuing People Now happens for all people with learning disabilities and their families. Measuring performance Both NHS and Local authorities will be required to measure how well they do in making sure Valuing People Now happens. 2) As a manager it is my responsibility to ensure all staff receive the appropriate training, this includes Person Centred Planning. This will give each individual a background behind PCP and why is it important within our setting. Each Service user has a designated Keyworker and it is their responsibility to upkeep the paperwork, appointments, Medical appointments, Planning and PCP. All Keyworker’s have a monthly meeting and they discuss goals, aspirations, future projects, obstacles and any other relevant topics. This is documented and when necessary transferred to the individuals PCP. The service user will keep hold of their PCP and with their permission a copy is kept in their file so staff can keep up to date with any changes. A PCP is a working document and forever changing in accordance to individual needs. Everyone in an individual’s life can be included should they communicate this. People who may be important will be Family members, advocates, friends, other professionals and any other person they deem important. It is important with consent that all relevant individuals are involved so we gain a great insight and over view of an individual so we can support them with the best possible outcome. I ensure all staff are up to date with new documentation via, communication book, team meetings, supervisions and adhoc discussions. I support my staff team to work in a person centred way by ensuring training, regular communication, being a role model, providing easy read versions of the valuing people now, being flexible and open to new ideas. I will support all keyworker’s with the implementation of PCP’s by offering one to one support before to talk through the different stages; I will offer to support the keyworker meetings until the staff member and service user feel confident to move forward on their own, Explain to staff the different approaches and the flexibility a PCP has to offer an individual. The most important factor any staff need to know is the person is at the centre, it does not matter how they document it or the format as long as the individual’s needs, wishes and aspirations are clearly detailed so they are supported to reach their full potential. I will  demonstrate different ways of documenting e.g. PowerPoint presentation, DVD with the individual talking, Music CD, Scrap book, Photo’s, pictures from magazines etc†¦ It is also important to remember people change and this needs to be monitored as individuals will want to change goals or aspirations and may need support to do this. As a Manager I encourage staff to review PCP’s at each keyworker meeting to ensure they are current and denote the individual’s needs and wishes. The role of a Keyworker is vital and the individual must feel comfortable and at ease with this person. As a manager I encourage each service user to choose where possible their keyworker as this will be an im portant working relationship. 3) It is vital that the individual actively participates in their PCP as this document will enhance their everyday living and future goals. This document will empower the individual and bring them quality of life knowing that all the people in their life are working consistently and towards common goals. If an individual feels included in devising their PCP they will have a sense of worth and also understanding of their own needs. Also by including all the people who are important to the individual they will feel positive and self assured by others commenting on the things they do well and how they will support them to achieve their dreams, it will make then feel loved listened too. By encouraging the key working system to evaluate the PCP and their support needs in general it allows an individual to be open and honest and for us to actively listen to enhance our service and meet an individual’s needs. We are aware of risk taking and support positive risk taking as it is important for individual’s to experience different activities. We complete risk assessments for each individual to ensure they are safe but we also recognise that there are times when these will be void as individual’s will want to take risks. We have to be aware of the risks and discuss these with them or as a multi disciplinary team as a best interest, as it is important that the risk is the right risk for an individual.

Funeral Blues: an Explication Essay

Stop all the clocks, cut off the telephone,Prevent the dog from barking with a juicy bone,Silence the pianos and with muffled drumBring out the coffin, let the mourners come. Let aeroplanes circle moaning overheadScribbling on the sky the message ‘He is Dead’. Put crepe bows round the white necks of the public doves,Let the traffic policemen wear black cotton gloves. He was my North, my South, my East and West,My working week and my Sunday rest,My noon, my midnight, my talk, my song;I thought that love would last forever: I was wrong. The stars are not wanted now; put out every one,Pack up the moon and dismantle the sun,Pour away the ocean and sweep up the wood;For nothing now can ever come to any good. In life, people experience moments that are absolutely indescribable; from the birth of a firstborn child, to the death of a parent; things in life that impact us with such unrelenting force, that we are unable to even fathom their depths. It is the job of a writer or poet to make a reader feel the emotions of others, describe the indescribable, and tell a story. W.  H. Auden’s â€Å"Funeral Blues† does all three, and more for readers, due to its beautiful descriptive language, blinding imagery, and theme. The poem demonstrates everything that is needed in such a fine piece of literature. Have you ever heard the rustle of the leaves? The wind whistle, maybe? Both are examples of descriptive language that we hear every day, so often that it has become common. Auden takes the simple things and describes them with sharp detail. â€Å"Muffled drum† is a good example of a solemn drum beat of a funeral procession. Aeroplanes moaning overhead† is a good example of personification, as if the aeroplanes are mourning the loss of the loved one also, and by extension, the world. This effectively gets the point across that the writer feels as if the world has stopped due to the death of this person, and is a very powerful message. The theme of this poem is the loss of a loved one, something that almost everyone has experienced in their life, or seen someone go through. It is known by many as the sick feeling one gets in their gut when they hear the news of death, or the resignation they feel once they know fighting it will do nothing. Death is a natural occurrence, but that knowledge does nothing to alleviate the pain of loss. It many ways, it hurts even more to think that your hardships and pain have been felt by billions before you; insignificance adds insult to injury. That is precisely why this poem works. The writer’s seemingly effortless words mesh together to paint a picture: a perfect understanding of loss. The need for one’s pain to not only be significant, but to be acknowledged by all.

Essay on Dream and Failure the Legendary Film Classics

Essay on Dream and Failure the Legendary Film Classics Essay on Dream and Failure: the Legendary Film Classics Essay on Dream and Failure: the Legendary Film ClassicsDespite the common stereotypes found in films, such as all sorts of happy ends, saving the world from invasions and disasters or miraculously surviving those, the superheroes and special agents demonstrating super powers and tricks, there are other interpretations of dreams and goals or missions the characters set for themselves. The bigger and smaller goals, steps,mistakes and failures together with the ways the characters handle those make the story behindthe film, in the opinion of some viewers. The others simply enjoy the special effects, the incredible stunts or horrors, and quickly forget what they were watching yesterday or sometime ago along with eating popcorn, texting or talking. Thus, some films come and go to be discarded as fast as the paper buckets that contain the popcorn. The others are remembered, cited and re-watched decades after they first appear at the movie theaters. They go through many reincarnations as se quels or inspire other film directors in their work.The Bruised FaceSome even have interestingstories about their creation, like Rocky (1976),directed byJohn G. Avildsen and starring Sylvester Stallone, Carl Weathers, Talia Shire, Burgess Meredith, Burt Young, Joe Spinell. The life of Rocky Balboa, a Philadelphia boxer, is miserable anddisappointing, as even his trainer finally gives up on him and reproaches him for being nothingworthy but just working as a collector for a local criminal element Gazzo. When theHeavyweight Champion of the World, Apollo Creed, comes to Philadelphia but his opponent fails to show up for the fight, it seems to be the only, one-in-a-million chance for Rocky to prove that he is still worth something by accepting the challenge. Likewise, Sylvester Stallone, whohad written the script for this film, went through misery, poverty and lots of rejections beforefinally finding a unique chance to see his script come alive with himself in the starring role. Hedidnà ¢â‚¬â„¢t get much money for it, but he made his dream come true and proved that he was a goodactor. In a similar way, Rocky Balboa didn’t win the fight, but he wasn’t defeated, either. In theeyes of the public and his beloved one, Adrian, he was the real champion.The ScarfaceScarface (1983),directed by Brian DePalmaand starring Al Pacino, Michelle Pfeiffer, Mary Elizabeth Mastrantonio, Steven Bauer, Robert Loggia, is often considered Al Pacinos bestperformance. Tony Montana, a gangster and a drug dealer, also starts with nothing aiming atturning it into a significant something. The criminal way is certainly faster and effective thanhard work, but as much as some viewers may hate films involving drugs,murder,and violence,whowould not like to become rich quickly? Scarface is one of those special movies, like The Godfather, that is willing to take a flawed, evil man and allow him to be human† (Ebert). Still, Tony Montana is a man who wants the world and knows no lim its, so his end is sad, but besideslosing it all, he does not even ever seem to enjoy what he has, while he probably could. He dies because he uses cocaine. â€Å"Only a fool gets hooked on his own goods† (Ebert).The ClassicsAlthough Rocky and Scarface rarely make it to the top of the lists of greatest films to see,they both belong to the category of the cult classics that is not considered a separate genre, but if we assume that it can be viewed as such, we can establish certain criteria for it. First, there is amemorable story that moves the audience emotionally and is not overhauled with too manyspecial effects. Second, the story is realistic. Obviously, the good guys do not always win, andnot only the bad guys are killed or hurt because they deserve it. Not all criminals are some kind of Robin Hoods or superheroes striving for justice. Third, the background re-creates the spirit ofa certain era, a period of time or of a specific neighborhood, giving the viewer an authenti c feeling of being present there. Finally, such films make the viewer think and change his perceptions of things. Both Rocky and Scarface meet these criteria.ConclusionSome cannot understand how people can possibly like such films and such characters as Tony Montana, since there is nothing good about him and he cannot be admired. However, it is not the outcomes and results achieved that impress the viewer, but the courage and determination of the main character to pursue his goals and ambitions. This is what makes Rocky and Tony Montana characters similar while seeming so different.Rocky and Scarface both belong to the category of the cult classics that is not considered a separate genre, but certain criteria among them can be easily established. They are provoking; make the reader want to want the film till the end and very engaging. Plus, they make the viewer think and change his perceptions of things.

The Best and Worst States to Make a Living

The Best and Worst States to Make a Living We’ve all heard about the American Dream, right? It’s a lovely concept that has driven millions of people to set up their lives and careers all over the country. It speaks to the hard work that people do every day, hustling to maintain the best life possible for themselves and their families. The only trouble with â€Å"the American Dream† as a notion is that the U.S. is made up of 50 distinct entities, each with its own government, culture, and set of challenges. So career opportunities are not always created equally. Some states are definitely more hospitable to career growth and maintenance than others. Every year, the personal finance and investing site MoneyRates publishes the results of their research on the best and worst states to make a living. This is not to say that the â€Å"worst† states should be shunned, or that you should pack your bags immediately and move to the â€Å"best† ones. But MoneyRates has evaluated five of the most crucia l, career-impacting factors to help you make an informed decision about where you want to be:Cost of LivingWorkplace safetyState tax burdensMedian wagesUnemployment ratesThese ratings are designed to help you decide where you should be, depending on your job priorities and goals.The 10 BestFirst, the good news†¦let’s look at the top-rated states for making a living for 2017.1. WashingtonWashington sits at the top of the poll after knocking out six-time champ Wyoming (now #6). Although it has a fairly high cost of living (about 7% higher than other states), other factors helped elevate it above the crowd this year, like high median wages, and solid employment rates and workplace safety. Washington also does not have a tax on wages, which makes it appealing as well.2. MinnesotaIf you can handle cold winters, Minnesota is a good choice for people seeking work. Its high median wages (it’s in the top ten), low unemployment rate, and low number of workplace safety issue s make it a welcoming place to start your career, or make the jump to a new level. MoneyRates notes that Minnesota’s state tax is the fifth-highest in the country, however, so those high wages do come with a catch.3. IllinoisIllinois is a good all-around candidate, scoring above the median in cost of living, state tax burdens, workplace safety, and median wages. The fly in the ointment: its unemployment rate of 4.9%.4. TexasDon’t mess with it. Texas consistently ranks highly in this study year over year, including a #1 finish in 2015. Texas’s shining metrics are its low cost of living (significantly lower than the national average) and the fact that workers do not pay state income tax on their wages. These benefits come with a caveat, though: Texas’s unemployment rate is the tenth highest in the U.S., so that is definitely something to consider if you’re looking to change jobs without having one in the works already.5. ColoradoAlthough it’s home to some of the best skiing in the country, Colorado offers more to potential employees than its outdoorsy mountain charm. Colorado earns its place on the list by having the lowest unemployment rate in the country, 2.6%. The state ranked 11th on the list of states with the highest median wages, and if you’re a fan of the movie This is Spinal Tap, that is basically the same as finishing in the top ten. Colorado’s low unemployment and high wages are balanced out somewhat by its higher cost of living and taxes paid by workers.6. WyomingThe previous â€Å"best in show† from 2016, Wyoming is still a contender- however, it lost some of its standing by an uptick in workplace safety incidents after the list was expanded to include both fatal and non-fatal incidents. Given that Wyoming’s top industries include mining, manufacturing, and logistics, this fact may be dismaying, but not entirely surprising. If you are in a lower-risk industry, then Wyoming can be a great place to make a living, with a strong median wage, no state income tax, and a low cost of living.7. VirginiaVirginia is for lovers, as the tourism slogan goes, but it turns out it’s also for workers. Like many of the top ten, Virginia is a state that gets consistently high marks year after year. It’s a large state with diverse industries, and has above-average wage and unemployment rates. The state tax burden is high (perhaps keeping it from the upper echelons of the top ten), but it has a top 5 workplace safety ranking.8. OhioThe factors that sealed Ohio’s place in the top ten are two big ones: low cost of living and low state income tax burden. This means that although the state is about average when it comes to wages, that money can go farther than it might in other states. As with Texas, however, the unemployment rate may give you pause: at 5.1%, it’s the fifth-worst unemployment rate in the country.9. MichiganIf you love college football, the n Michigan just might be the place for you. While there, you would also enjoy a reasonable cost of living, strong median wage, and safe workplace. However, its state income tax is higher than other states, which keeps it from being at the top.10. KansasThere’s no place like home, right? If you’re thinking of clicking your heels and heading to Kansas, you’d be selecting a highly affordable state with a very low unemployment rate of 3.8% (lower than the national average). Kansas’s best feature is its cost of living, which is the eighth best of any state.The 10 WorstNow the less-good news. These are the ten states deemed to be the worst for making a living.1. HawaiiIt turns out that living in tropical paradise doesn’t come cheap. Hawaii features a high median wage (the tenth-highest of all states) and a low overall unemployment rate, but also has a very high cost of living and a very high state income tax burden. Hawaii has the dubious distinction of being the worst state for making a living for the past seven years.2. CaliforniaIf you’ve been humming â€Å"California, Here I Come† and thinking about making a permanent scenery change to the West Coast, the state’s performance on the survey may cause you to put a pin in it. California’s high cost of living is Hawaii-esque, and workers in the state pay high income taxes.3. MontanaKnown for its rugged terrain and independent spirit, working in Montana can be risky. The state is the third worst state in the ranking of workplace safety, thanks to injuries and workplace fatalities. The state also has a low median salary, placing in the bottom ten among all states.4. West VirginiaLike Montana, West Virginia earned its spot near the bottom with risky working conditions and low wages. The cost of living is relatively low, but this is not supported by other factors as it is in the states ranked higher on the list.5. VermontAlthough it has a low unemployment rat e (it’s among the top ten in the country in that regard), Vermont also has a very high cost of living (it’s among the bottom ten in the country in that regard).6. OregonKnown for its Pacific Northwest charm (and, more recently, its hipster cred thanks to Portlandia), Oregon unfortunately also has a high cost of living. It’s also the dubious winner of the â€Å"highest state tax burden† prize, ranking dead last of all the states.7. South CarolinaSouthern charm aside, South Carolina ranks low in almost all of the metrics measured by MoneyRates: median wages, state income tax burden, and workplace safety, specifically.8. MaineWhile Maine has many coastal charms (and the best lobster rolls you’re likely to find anywhere), its cost of living and state income tax burdens are among the higher ones on the list.9. New YorkFrank Sinatra might disagree about the inhospitability of his beloved home city, but as a state New York’s high cost of living (pa rticularly in the metro areas) and very high state income taxes counteract its high median wages.10. MississippiMississippi’s affordable cost of living is unfortunately counteracted by its low median wage and dismal workplace safety ratings.Again, whether you want to move somewhere might be based on factors outside of the ones evaluated here. Your career is about what works best for you, but the best asset you have is information, so it’s in your best interest to take metrics like these into account when you’re making major life and relocation decisions.

English 3 literature Assignment Example | Topics and Well Written Essays - 250 words

English 3 literature - Assignment Example Second definition by Lincoln perceives the literature as a cultural tradition. Lastly, the third perception defines the literature as a bicultural mixture of traditions rather than as bloodline and culture. However, most of all American oral literature authors revolve around a common ground. This is because, in almost all cases the writers attempt to describe how life was then by revisiting their dead ancestor’s old way of living, stories, songs, personal experience and the existing land marks. Additionally, the content and styles of writing portrays great similarities (Ortiz, Tapahonso, and Marmon 4). For instance, the content can only be derived from stories and songs while the most common style of writing is poetry. This makes it possible to describe Native American oral literature in one sentence. Native American oral literature is an exploration of cultural and historical literary work that ever existed in the aim of indentifying Americans identity and origin, as well as, the literatures influence on the current contemporary