Leadership and Organizational Culture - Free Essay Example

Sample details Pages: 1 Words: 336 Downloads: 8 Date added: 2018/12/17 Category Management Essay Type Critical essay Level High school Tags: Leadership Essay Did you like this example? As members of an organization work towards achieving the set goals, they tend to adapt specific ways and methods to achieve the goals (Chang et al., 2015, p. 770). They gain specific values and practices. Don’t waste time! Our writers will create an original "Leadership and Organizational Culture" essay for you Create order These practices are referred to as the organizational culture. As an intern in a law firm, I learned that specific cultural practices are impacted by the organizations founders. The founders choose the firms mission and defined the environmental context in which the members operate. Personal productivity determined the profitability of the organization as a whole. Team work was also encouraged. Members from different departments came together to solve cases that were challenging. A compensation system was established to reward members who had achieved the companys short-term goals. The rewards encouraged the members to work harder in their areas of expertise. The decision-making process was done at the corporate level. Junior partners and the interns had minimal participation in the decision making process. As a result, they were hindered from using their own initiatives in carrying out their duties. The authoritarian culture caused conflicts between the management and other membe rs of the organization. As a company develops, its cultural values are diversified and strengthened. The initial cultural values determine the organizations future (Dasgupta Vaghela, 2015, p. 27). To maintain these values, the organization hires individuals who can easily fit in. In the law firm, the leaders taught the new employees the way of doing things in the organization. Through the process of onboarding, the new employees learned the norms, values and behavioral patterns of the organization. Each new employee received a mentor who assisted them to become an organizational insider. Orientation programs were also carried out to introduce the new members to other employees. References Chang, Y. T., Su, C. T., Chen, R. Y., Yeh, C. Y., Huang, P. T., Chen, C. J., Chu, M. (2015). Association between organization culture, health status, and presenteeism.? Journal of Occupational and Environmental Medicine,? 57(7), 765-771. Dasgupta, M., Vaghela, D. (2015). Integrating Organization Culture with Corporate Sustainability Strategy: A Review.

An audit is an examination - Free Essay Example

Sample details Pages: 14 Words: 4194 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Sarbanes-Oxley Act An audit is an examination and verification of a companys financial and accounting records. It also supports documents by a professional, such as certified public accountant. Until the 90s, the audits did not focused on controls like they do today. Don’t waste time! Our writers will create an original "An audit is an examination" essay for you Create order Because of the early 21st century scandals of Enron Corp, WorldCom Group Inc., and Tyco International the investors trust in the United States corporations started to diminish. These scandals occurred because the major accounting firms failed to detect fraud in their accounting audits and because of conflicts between ethics and loyalty held by the directors. In order to avoid corporate fraud and restore the confidence in financial markets the Congress signed into law the Sarbanes-Oxley Act (SOX) on July 30, 2002. This act created standards for corporate accountability as well as penalties for corrupt corporate behavior. The SOX established the creation of the Public Company Accounting Oversight Board (PCAOB). This board is composed of five members and it is responsible for oversight of financial statement audits of publicly-traded corporations and the establishment of auditing standards in the United States of America. â€Å"The SOX sets forth eleven specific reporting requirements that companies and executive boards must follow, and requires the Securities and Exchange Commission (SEC) to oversee compliance† (investorswords.com, 2009). The SOX requires that the Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) of all public companies, as well as foreign issuers with U.S., to certify quarterly and annual reports. It minimizes the â€Å"periodic filing deadlines from 45 to 35 days for quarterly reports and from 90 to 60 days for annual reports. The companies also have to report any deficiencies in internal controls to their audit committees and independent auditors† (SSRN). The members of the audit committee must be part of the board of directors and independent of corporate management. The audit committee is responsible for selection, compensation, and oversight of the corporations independent auditor. The audit committee must include a member who is a financial expert. A financial expert is defined as someone who has an un derstanding of generally accepted accounting principles, internal controls, financial statements, and audit committees and who has experience preparing, auditing, analyzing, or evaluating financial statements. The audit committee must approve of any services provided by the independent auditor, particularly those that are not directly related to the financial audit. These services must be disclosed in reports to the SEC. A corporations independent auditor must provide timely information to the audit committee about important accounting practices and policies adopted by corporate management. Debates between the auditor and management about alternative practices or policies are also required. Any disagreements between the auditor and management about these matters must also be disclosed to the audit committee. The auditor must attest to and report on managements assessment of a corporations internal controls. The auditor is responsible for examining the client firms internal contro l system and verifying that the system is adequate to provide reasonable assurance of reliable financial reporting information. The auditor expresses an opinion concerning managements assertions about its internal control system. This opinion is based on the results of the auditors assessment and appears in a report that accompanies the companys audited financial statements. This report is in addition to the auditors attestation concerning the financial statements themselves. A whistleblower is a person that brings up a misconduct or bad behavior of a company. With the enactment of the SOX â€Å"internal and external whistleblower protection has been extended to all employees in publicly traded companies for the first time. The provisions of Sarbanes-Oxley make it illegal to discharge, demote, suspend, threaten, harass or in any manner discriminate against whistleblowers. The passage of this act has created an environment in which many organizations have realized the importance of instituting ethics policies and codes of conduct to address issues related to unethical or illegal conduct†. (Santa Clara University, 2009) â€Å"Many private companies, although not legally required to do so, are improving controls and documentation using recommendations contained in the 2002 Sarbanes Oxley Law. Better governance procedures and strengthened ethics and codes of conduct are the other major reported benefits† (basel-ii-risk.com, 2009). This fact concludes that since the implementation of the SOX the disclosure of financial information has increased. SOX is one of the regulations that help a company and its auditors to be more ethical. As of today, wealthy companies need to have the confidence of the shareholders as well as the general public. Its very important to the government that public companies are regulated because of best practices and rules. This fact is very significant to help protect the economy. Management And Stockholder Wealth A stockholder is known as a shareholder. A shareholder is one that owns or holds shares of stock. Shareholder wealth is defined by the market value of the shareholders common stock holdings. Total shareholder wealth is the number of shares outstanding multiplied by the market price per share. Shareholder wealth maximization is impersonal and distant. It states a clear guide for managers to make decisions and to recognize the risk that joins each decision. â€Å"To maximize shareholder wealth, a company must earn more than its cost of common equity. How much it can earn will depend upon the nature of the industry and whether the individual firm can develop a competitive edge in its own market.† (Gillespie,2010) By identifying and analyzing the companys target market, shareholders can recognize potential opportunities for success and profitability. The shape of the economy also impacts stockholder wealth. When the economy is in an upward motion, shareholders tend to make more money. However, if in a downward motion, constraints are placed upon shareholders. Childs (1997) states â€Å"there are two things to consider in order maximizing the shareholders wealth: 1) earn a return above the cost of common equity, and 2) put more capital to work at that higher return. High earnings without growth can improve shareholder wealth, but this fact alone wont raise stock prices.† Earnings that are larger than the cost of common equity represent greater profit margins. As a result of putting more capital to work, the shareholders wealth will maximize. This action can be referred as distribution of capital. When financial managers distribute capital they must watch the changes of the return on common equity and they have to be aware of the risks they might encounter. Maximizing the shareholders wealth is the primary goal of the financial managers. This goal â€Å"assumes that managers operate in the best interests of stockholders, not themselves, and do not attempt to expropriate wealth from lenders to benefit stockholders. Stockholder wealth maximization also assumes that managers do not take actions to deceive financial markets in order to boost the price of the firms stock.† (Baker, 2009) It is assumed that managers with a primary goal of shareholder wealth maximization are able to make successful decisions for the long-term life of the company. They consider both the short and long term effect of decisions and as a result the market value of the company increases. Sometimes there are conflicts between the interests of the shareholders and the interests of the management. Historically, management avoided the possibilities of maximizing the stockholder wealth. Today management has to consider the shareholders in their decisions and try to achieve the success of the company and the shareholders. The company is motivated to maximize the shareholders wealth by stock option incentives. Stock option incentives are a type of e mployee stock option that can be granted only to employees and confer a U.S. tax benefit. It is very hard to have a balance that satisfies the management of a company and shareholders. Overall, the shareholder wealth is good for the company because it goes hand in hand with the profitability of the company. The Case For Social Responsibility And Ethical Behavior Social responsibility is the obligation of a business to make decisions and take actions that will improve the welfare and interests of society as well as the business. In other words, social responsibility is quite important to the society, business, and individual. In order to accomplish this obligation, businesses today have placed an emphasis on the environment and economic sustainability. Sustainability means to satisfy todays needs without compromising future needs. Social responsibility is a process where an industry invests back into society. For instance, the industry can provide donations, academic scholarships, employment, environmental programs, or promote the development of other businesses. â€Å"Companies are now challenged by stakeholders including customers, employees, investors and activists to develop a blueprint for how they will sustain economic prosperity while taking care of their employees and the environment.† (asyousow.com 2010) These ideologies contribute to the economic wealth of society and maximize a companys profit. Due to the contribution of economic wealth to society, a company takes on more of a human characteristic. Ethical behavior is the conduct that is morally accepted as good and right. In the workplace, ethical behavior refers to the manner in which an organization expects their employees to behave. Most organizations have formulated documents, referred to as codes of conduct or codes of ethics, which set out the accepted behaviors within the work place. There are six concepts that must be considered in the creation of a code of conduct: ethics, values, morals, integrity, character, and laws. These codes of conduct/ethic consist of a set of rules and regulations that the employees and the organization have to follow. A professional code of ethics is a promise to act in a manner that protects the publics well-being. A professional code of ethics informs the public what to expect of a company and its employee s. Codes of ethics must be specific enough to express the intended conduct. However, they must avoid being so authoritarian that the employees interpretation becomes an excuse for noncompliance. Also, codes must be general enough to avoid encouraging defensive management, where an employee becomes unable to act and make decisions fearing that any action will be unethical. â€Å"Establishing an ethical standard for business conduct involves more than a written policy. The most compelling support for an ethical standard is adherence to and enforcement of that standard by those who institute it, and by those for whom it is written. More than briefings and policies handed out to every single employee, our behavior, practice, and deeds are the foundation for creating an ethical standard and making it stick.† (bomi) The potential for unethical behavior in business is everywhere. Ethical dilemmas are rarely simple. Several conflicting issues may be linked, and several parties may be involved. The solution for an issue might be perceived as unethical to some while to others it isnt. This could be related to the fact that each employee has their own set of personal ethics that can spill over into the workplace. It is extremely important to have and implement codes of conduct/ethics. In general, an organization should be both socially responsible and ethical. To comply with the social responsibility each day many companies are taking measures to be more â€Å"green† in other words pro environment. Also, every time there is a disaster like the one in Haiti, companies find a way to help and motivate society. The generosity by these companies can be interpreted as its public image. A companys ethics will set an example to the employees and a challenge to the competition. Income Management (Income Smoothing) Income management is a decision making strategy used to intentionally manipulate a companys earnings to match or achieve pre-determined financial results. Income management can be confused with the illegal activity of cooking the books. Cooking the books is when companies, like Enron, manipulate their financial statements and reports the wrong numbers. Income management is â€Å"primarily achieved by management actions that make it easier to achieve desired earnings levels through accounting choices from among GAAP [generally accepted accounting principles] and operating decisions† (Thompson, 2010) The excessive use of income management can lead to financial fraud. Historically, different companies have incurred in financial fraud because they improperly recorded revenues, recorded uncollectible sales, hided losses and expenses. The primary purpose of this strategy is income smoothing. Income smoothing is one phrase commonly used to describe income management. Income S moothing reflects economic results as management wishes them to look. This results in lower earnings quality because net income does not represent the economic performance of the business for the period. Albrecht (2006) concludes that â€Å"There are two types of income smoothing streams naturally smooth and intentionally smooth by management.† Intentionally smooth management can be real or artificial. The real is when management restructures the ways of generating revenues to produce a smooth income stream. The artificial is when financial manager controls the income inconsistency over the years. This can be accomplished by shifting income from good years to bad years. Future income may be shifted to the present year or vice versa. In a similar manner, income can be modified by shifting expenses or losses from period to period. Income smoothing is a technique that has been observed in many industries. For example, the banking industry has accelerated their income smoothin g techniques by â€Å"excluding the reserve for loan-loss from Tier I capital, and by restricting the amount which applies even to Tier II capital, the new system reduces the potential cost associated with understating the provision for loan-loss during periods of low earnings.† (Rivard, 2003) Also it is â€Å"commonly observed in developing countries, but they may come at a cost in terms persistent poverty† (Dercon, 2002). Like any other financial technique, it has its risks. The abuse of this technique it can lead to bankruptcy and fraud, but on the other hand it can be rewarding to the managers and business. Financial Statement Ratio Analysis: What The Numbers Mean Financial statement analysis is a method that identifies financial strengths and weaknesses of a company by establishing a relationship between the balance sheet and the income statement. Financial statements are necessary to meet reporting obligations and for management decision purposes. An important tool of the financial statement analysis is the ratio analysis. The ratio analysis is a tool used to measure a companys profit performance. It is a calculation of the current years numbers compared with the previous years numbers. The ratio analysis can also be used to compare a companys profit performance versus its competitors. The ratio analysis is classified into four categories: profitability ratios, asset utilization ratios, liquidity ratios, and debt utilization ratios. Profitability ratios measure a companys returns over a time frame. A company should have the ability to earn profits and grow during a long time period. When a company has a positive profitability, it means that it is being successful. For example: Microsoft started in a car garage and now is one of the biggest profitable companies of America. Asset utilization ratios measure how quickly a companys turnovers are compared to its competency. They can also be used to evaluate how active are the assets. A company that knows how to use their assets effectively will keep their investors happy. By using their assets effectively, the company will earn more sales per dollar of inventory. Liquidity ratios measure the ability of a company to meet short term obligations when they are due. If a company is not able to meet short term obligations, it will have to file for bankruptcy. The current assets and liabilities of a company is the focus of liquidity ratios. Debt utilization ratios are used to evaluate a companys debt position with regard to its asset base and earning power. This measure gives an idea of a companys leverage along with the potential debt risk of its debt. The lower the debt ratio means that a company has low total debt in comparison to its asset base. The higher debt ratio means that a company is in danger of becoming insolvent and going bankrupt. Accounting for management.com (2010) states that the ratio analysis has five advantages: 1. Simplifies financial statements: It simplifies the comprehension of financial statements. Ratios tell the whole story of changes in the financial condition of the business. 2. Facilitates inter-firm comparison: It provides data for inter-firm comparison. Ratios highlight the factors associated with successful and unsuccessful firm. They also reveal strong firms and weak firms, overvalued and undervalued firms. 3. Helps in planning: It helps in planning and forecasting. Ratios can assist management, in its basic functions of forecasting, Planning, co-ordination, control and communications. 4. Makes inter-firm comparison possible: Ratios analysis also makes possible comparison of the performance of di fferent divisions of the firm. The ratios are helpful in deciding about their efficiency or otherwise in the past and likely performance in the future. 5. Help in investment decisions: It helps in investment decisions in the case of investors and lending decisions in the case of bankers etc. The different end users of these statement analyses will give different priorities to the statements. An experienced analyst will look at all the statements but with different degrees of attention. All of these statements are important to achieve the success and goals of the company. These statement analyses are also very important because they explain the status of the company to the investors. Operating Leverage Operating leverage is a measure of the extent to which fixed assets and associated fixed costs are being used in a company. The purpose of leverage is to find a way to increase the value or impact of a resource. â€Å"Operating leverage can substantially increase the size of the operation and the potential income from that operation. However, it also creates a substantially higher risk exposure because equity is spread thinly and the ability to absorb losses is reduced.† (Hofstrand, 2008) Operating leverage is more useful to the owners, because it shows them a percentage of returns rather than an index. The operating leverage is large in companies that have a high proportion of fixed operating costs in relation to variable operating costs. The higher the degree of operating leverage the greater the potential danger from forecasting risks. If a relatively small error is made in forecasting sales it can result into large errors in cash flow projections. A business that sell s millions of products a year is more independent on each individual sale. On the contrary operating leverage is lowest in companies that have a low proportion of fixed operating costs in relation to variable operating costs. An easy way to show the operating leverage of a company is the break-even point graphic. This graphic shows the relationship between the fixed and variable cost and the total revenue and cost. The break-even pint analysis holds very important information for the company and investors. Companies with large amounts of fixed operating costs have high break-even points and high operating leverage. Variable costs in these companies tend to be low and both the contribution and unit contribution margin is high. In other words, the higher the gross margin the more leverage the company will have. These numbers can help to analyze if a company is meeting its goals and to deduct if it is being successful. The less fixed cost a company has the more return it will have. Operating leverage is widely used in the farming industry. For example, operating leverage helps farmers decide if it is better to rent or buy the land. Usually a multinational companys income is so high that they can increase it by expanding to other parts of the country and maintaining the low profit facilities. Operating leverage is important to small and large industries because it helps them to make better decisions and it gives them the necessary information of the operations profitability. Financial Leverage Financial leverage is how much the company use borrowed money instead of the equity of its operations. The higher the debt a company has the greater the financial leverage. In other words, it indicates the quantity of debt a company use in its capital structure. Capital structure is the relationship between assets, debt, and equity. â€Å"Leverage allows greater potential returns to the investor than otherwise would have been available but the potential loss is also greater because if the investment becomes worthless, the loan principal and all accrued interest on the loan still need to be repaid.† (Pandey, 2010) Financial leverage is very important for managers in the decision-making process of investing in operations. Financial leverage can maximize the stockholders wealth by increasing debt and equity. â€Å"A low cost debt with low interest would increase the return of equity relative to the return of assets.† (Scott, 2010) On the other hand, it is not good for the company to have a high debt because it diminishes the return of equity. Companies that are high in financial leverage might find it difficult to make payments on their debt in times of trouble and also difficult to borrow money from lenders. â€Å"Financial leverage can be used for stimulating profit and growth, but it is more likely for companies in the stage of birth and youth.† (Johns, 2010) Two companies may have the same operating leverage, but the use of financial leverage can be different. The stimulation of profit and growth of the companies will be different. That is why companies compare the effect that different plans might have in the companys earnings. Like in operating leverage, the plans will cross at some point. Beyond that point managers can decide which plan will give them the best earnings. The degree of financial leverage helps managers to analyze which plan has more leverage. The plan that has the larger financial leverage is the best option for t he company because they will have better earnings per share. Financial leverage is good to a certain point. It is true that it can maximize the stockholders wealth, but the higher the debt the larger the financial risk. It also can influence other innovative decisions, like changes in technology and other expanding chances. Financial leverage is one method that can be used in combination with others to achieve and improve a companys profitability and market value. Determining The Correct Mix Between Debt And Equity Financing Debt financing is money borrowed from a source with the agreement that it will be paid back in a certain time. In other words, this is a loan. This type of financing can be made in two ways which are short term (less or equal than one year) and long term (more than one year). â€Å"The lending party does not gain ownership of the business.† (Valdez, 2005) Some lending institutions require small business to guarantee the loan. Debt financing has its advantaged and disadvantages. The advantages of debt financing are maximum control of the business, the interests are deductible, and the debt will end after period of time. The disadvantages are the interests can be so high that it will be hard to pay back, the investors may get scared by the debt, and lenders will look closely at the business. Equity financing is an exchange of money for a piece of ownership of the business. This money is introduced directly to the operations. It is a form of financing that does not involv e debt. There are many sources of equity financing that include personal savings, investments by relatives, friends, employees, or other business partners. The most common source, however, are professional investors known as venture capitalists. Venture capital is a private equity given at an early stage of a business. The advantages of equity financing are the ability to receive money in exchange of equity, no monthly payment required, and the cash flow can be used to improve the business. On the other hand, its disadvantages are the loss of interest of the investors and the loss of ownership. If the business is a partnership â€Å"this type of financing would likely be in the form of an owners contribution and would appear on the balance sheet as owners equity. If the business is incorporated anyone contributing equity capital would receive shares in the business.† Equity financing allows the operation to consider further debt financing in the future, if needed. Increasi ng equity improves the business operations security in most cases. Convertible debt is a mix of debt and equity financing. It starts as debt financing, and as the business grows it changes to equity financing. Convertible debt is a loan that can be changed into equity if theres future financing or if the lender decides to change it. If venture capital is expected to be needed in the future this is a good alternative. This option eliminates the need of a appraisal of the company. â€Å"Convertible debt eliminates the risk of a down round (an investment round with a share price lower than the previous round).†(Advani, 2006) The investors can receive a discount off the share price negotiated by the lender. The decision of what type of financing will diverge depends on the type of company and expectations. Business owners need a good knowledge of the options that are available in order to choose between debt or equity financing. It is a smart move that they search for an ex pert opinion to give them guidance. A small company will prefer debt financing versus a big company that will prefer equity financing. A company that has big expectations and projections of growing may consider a convertible debt.

Fall And Middle Range Theory - 1739 Words

Fall and Middle Range Theory Falls are one of the major patient safety problems that every facility encounter on a day to day basis. An aging patient population, combined with multiple diagnosis and medications are prime contributing factors for patient fall. Other contributing factors are shortage of nursing and auxiliary staff, ineffective work environment and shortage of appropriate equipment. According to the Joint Commission around 30-50 percent of the falls happening in the hospitals have resulted in injury to the patients. Since Joint Commission started keeping records of fall from 1995 to 2012, it has been reported that there were 659 fall related death or permanent disability, which were voluntarily reported as a†¦show more content†¦During hourly rounds assess the patients pain level and take necessary intervention to alleviate pain, reposition patients who need assistance and make sure that urinals and call light and telephone are within reach of the patient. Tak ing care of these needs in a timely manner will make the patient comfortable, which will reduce anxiety and stress levels in the patient and reduce the risk of falls. The nurse should always make sure that the environment is safe for the patient by keeping the area clutter free. Comfort measures like tightening the wrinkled bed, giving warm blanket, changing moist dressings or repositioning the tubes or other objects that bothering the patient can enhance their comfort level Monitor high risk patients with delirium, dementia, hypotension, medications, and other conditions which can increase the risk of fall. Providing safety companions for continuous observation and to help the patients will reduce the number of falls. Nurses should educate and encourage patients to use the call light and phone to call for help. Provide patients with appropriate assistive devices like cane, walker as needed to keep them steady. I believe the concept in this theory of comfort can be utilized to reduc e the occurrence of falls in health care settings. Borrowed Theory Humanistic Theory of human needs is a psychological theory based on human needs, was developed by Abraham Maslow, his HierarchyShow MoreRelatedRunning Head: Accessibility Of Healthcare For Undeserved1540 Words   |  7 Pagesexperience barriers in aspects such as financing for care, barriers in cultural or racial acceptance, access to care, unequal social conditions, unequal health conditions, unequal geographic conditions (Smith Parker, 2015). This paper employs a range of nursing theories to develop a framework that unearths accessibility of healthcare services by the undeserved populations as primary to the obligations of the nursing and the entire health industry. Description of the Issue Geographic, social and economicRead MoreNursing Theory Essay1616 Words   |  7 Pagesapplication of theory in nursing practice. 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The Tax Advantages Of Sarbanes Oxley Essay - 969 Words

The Tax Advantages and Disadvantages of Sarbanes-Oxley Afua Nyamekye Liberty University The Tax Advantages and Disadvantages of Sarbanes-Oxley The 1990s and the early 2000s was a time that the world witness an explosion of fraud in the corporate world. Corporate fraud like Enron, HealthSouth, Waste Management, WorldCom, Lehman Brothers, etc. was so disturbing that lawmakers felt the need for a law to help curb down these frauds. Lawmakers came out with Sarbanes Oxley named after Senator Paul Sarbanes and Rep. Michael G. Oxley, the co-sponsors of the act. The purpose of this essay is to discuss some of the tax advantages and disadvantages of Sarbanes-Oxley and to explore whether the advantages outweigh the disadvantages for small businesses as well as the tax benefits for those businesses. The Tax Advantages of Sarbanes-Oxley The main objective of the Sarbanes-Oxley act was to reduce fraud. So far that objective seem to have been obtain. Since SOX was enacted, there has not been a major domestic corporate financial scandal uncovered other than the options back-dating scandal that occurred before July 2002 (Jahmani Dowling, 2008). It is a tax advantage because companies and investors are not losing money. Another advantage of that resulted from Sarbanes-Oxley Act is that the meetings of audit committees increased in frequency. â€Å"One of the primary goals of SOX is to increase investor confidence and the assurance of the integrity of the U.S. capitalShow MoreRelatedThe Sarbanes Oxley Act ( Sox )1526 Words   |  7 Pages Essay #1- Tax Advantages and Disadvantages of Sarbanes-Oxley Eric Kitts Liberty University â€Æ' Introduction The Sarbanes-Oxley Act (SOX) of 2002 was implemented to deter fraudulent activities amongst companies by monitoring and auditing financial activities as well as set up internal controls to aid in the safeguard of company funds and investor’s interest. 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Flannery OConnors A Good Man Is Hard To Find Essay Example For Students

Flannery OConnors A Good Man Is Hard To Find Essay Flannery OConnors A Good Man Is Hard To Find In her short story A Good Man is Hard to Find Flannery OConnors seems to portray a feeling that society as she saw it was drastically changing for the worse. OConnors obvious displeasure with society at the time is most likely a result of her Catholic religion and her very conservative upbringing in the old south. She seems to depict her opinion in this particular story by using the character of the grandmother to show what she saw was happening to the times. Evidence of societys demise is woven into the story, and presented through an interesting generation gap between the grandmother and her family. The grandmother is representative of devoutness and Christianity which OConnor apparently believed to be more prevalent in the ;glamorous; Old South. OConnors obvious displeasure with society at the time is most likely a result of her Catholic religion and her very conservative upbringing in the old south. She seems to depict her opinion in this particular story by using the character of the grandmother to show what she saw was happening to the times. Evidence of societys demise is woven into the story, and presented through an interesting generation gap between the grandmother and her family. The grandmother is representative of devoutness and Christianity which OConnor apparently believed to be more prevalent in the ;glamorous; Old South. Attention to prim detail separated the grandmother from the rest of her family who seemed to be living in a different world than she. As she organized herself in preparation for the trip, her family was described as rather common people living in a frusturated middle class world. OConnor described the old woman as she settled herself comfortably, removing her white cotton gloves and putting them up with her purse on the shelf in front of the back window. The childrens mother still had on slacks and still had her head tied up in a green kerchief but the grandmother had on a navy blue straw sailor hat with a bunch of white violets on the brim and a navy blue dress with a small white dot in the print. Her collar and cuffs were white organdy trimmed with lace, and at her neckline she had pinned a purple spray of cloth violets containing a sachet. In case of an accident, anyone seeing her dead on the highway would know at once she was a lady. The parents pay little attention to the grandmother and when they do, they are often quite rude. The unruly children are representative of the breakdown of respect, and discipline, and are consequently a forecast of future generations. They constantly demean the grandmother and at one point, June Star even complains that her grandmother has to go everywhere they go right to her face. OConnor seems to be illustrating not only how times are changing, but how the future generations have no respect for thier precedents. The Misfit represents evil. At one point the Misfit likens himself to Christ, in that they both were punished for crimes they did not commit. Christ accepted death for the sins of all people, however. The Misfit is in a constant battle against his fate that he sees himself being punished without any cause. Although he resists this Christ-like existence he has, he kills other innocent people not to save them, but because its the only real pleasure in life. Near the end of the ordeal, the grandmother recognizes the shirt the Misfit has put on as her sons shirt. Upon observing this image, she realizes that to be truly Christlike, she is going to have to forgive the Misfit and accept him as a child of God. At this point, the Misfit also has a revelation. His lesson however, is that by killing the grandmother, he helped her find God and therefore realizes that he does have a purpose in the world, that he will have to answer to a higher power sooner or later. Flannery OConnor was deeply concerned with the values and the direction of the youth of her time. She believed that Christ was no longer enough of a priority to the .ucb93c9539eb9c7bc6c77468b88f76fb1 , .ucb93c9539eb9c7bc6c77468b88f76fb1 .postImageUrl , .ucb93c9539eb9c7bc6c77468b88f76fb1 .centered-text-area { min-height: 80px; position: relative; } .ucb93c9539eb9c7bc6c77468b88f76fb1 , .ucb93c9539eb9c7bc6c77468b88f76fb1:hover , .ucb93c9539eb9c7bc6c77468b88f76fb1:visited , .ucb93c9539eb9c7bc6c77468b88f76fb1:active { border:0!important; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .clearfix:after { content: ""; display: table; clear: both; } .ucb93c9539eb9c7bc6c77468b88f76fb1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ucb93c9539eb9c7bc6c77468b88f76fb1:active , .ucb93c9539eb9c7bc6c77468b88f76fb1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .centered-text-area { width: 100%; position: relative ; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ucb93c9539eb9c7bc6c77468b88f76fb1:hover .ctaButton { background-color: #34495E!important; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ucb93c9539eb9c7bc6c77468b88f76fb1 .ucb93c9539eb9c7bc6c77468b88f76fb1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ucb93c9539eb9c7bc6c77468b88f76fb1:after { content: ""; display: block; clear: both; } READ: Beowulf- A Noble King Essaypeople of her generation. A Good Man is Hard to Find is representative of Flannery OConnors concern for the priorities and values of the 1940s. .

Auschwitz (928 words) Essay Example For Students

Auschwitz (928 words) Essay AuschwitzAuschwitz Nazi Concentration CampLocated thirty-seven miles west of Krakow, Auschwitz was the camp where Jewish people were killed and worked. This camp , out of all the rest tortured the most people. At the camp there was a a place caled the Black Wall, this was where the people were executed . In March of of 1941, there was another camp that started to be built. This second camp was called Auschwitz II, or Birkinau. It was located 1.9 miles away from Auschwitz I. Peple that were chosen to come to these camps were expelled from their homes. Their houses were destroyed for the pupose of buildinf Birkinau. Birkinau had nine sub-units. They were separated from each other by electrically charged fences that lines their borders. In August 1942, the womens section at Auscwitz I was moved to Birkinau. Nine hundred and ninty-nine women from Ravensbruck camp and other women from different camps joined them also. Birkinau now had over 6,000 women prisoners being held. In the town Monowitz, another camp was being built. This camp was called auschwitz III, or Buna-Monowitz. Other camps that were located close to Monowitz were moved to Buna-Monowitz. The population of Bikinau was the most densly populated out of all the camps. It also had the most cruel and and bad conditions of all the camps in the complex. The prisoners at Birkinau mostly consisted of Jews, Poles, and Germans. There were a number of Gypsy and Czech Jew family camps located at Birkinau for a period of time also. In Birkinau, the gas chambers and the creamatoria, where the bodies were burned operated at auschwitz I. Birkinau and all the other sub-camps were mostly forced labor camps. The most recognized of the labor camps are, Budy, Czechowitz, Glenwitz, Rajsko, and Furstenarube. The prisoners here were worked to the piont of death. Trains transported people to the camps, and violently forced them off the train. All of the peoples property was left on the train also. They prisoners were sent into two different lines, one for women and the other for men. The lines moved into the place were a procedure called Selektion took place. The ones who could work were not killed ot this time, but the women, children, and others that couldnt work were gased. The prisoners that were to work, had their clothes taken, heads shaved, got sterilized, and were given black and white striped clothes to wear. In the forced labor camps, the average life time was only a few months. Some of the prisoners that couldnt react or move became what was known as Muselmann. A dreaded part of camps was the Appell, or roll call. In this, prisoners were sent out into the cold night after a hard day of work, and lined up. Anyone that fell to the ground was shot or gased. One more of all the bad work chores was the Sonderkommando. Dong this meant that you burned the bodies of the dead prisoners in the creamatoria. Tattoos were given to the prisoners on their right arm as an easier way of registration. Not all of the earlier prisoners had this tattoo, but the regiterd number of prisoners was 405,000. The daily routine in the complex differed in each camp, but the basic routine was the same. They: woke at dawn, cleaned their areas, morning roll call was taken, they walked to the work site, worked for long hours, had to wait in lines for food, then walked bback to their bunks, block inspection was done, and then evening roll call was taken. There were also people who got picked for medical experiments. .u3da52b921a1d0410beaf3a729176b83e , .u3da52b921a1d0410beaf3a729176b83e .postImageUrl , .u3da52b921a1d0410beaf3a729176b83e .centered-text-area { min-height: 80px; position: relative; } .u3da52b921a1d0410beaf3a729176b83e , .u3da52b921a1d0410beaf3a729176b83e:hover , .u3da52b921a1d0410beaf3a729176b83e:visited , .u3da52b921a1d0410beaf3a729176b83e:active { border:0!important; } .u3da52b921a1d0410beaf3a729176b83e .clearfix:after { content: ""; display: table; clear: both; } .u3da52b921a1d0410beaf3a729176b83e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u3da52b921a1d0410beaf3a729176b83e:active , .u3da52b921a1d0410beaf3a729176b83e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3da52b921a1d0410beaf3a729176b83e .centered-text-area { width: 100%; position: relative ; } .u3da52b921a1d0410beaf3a729176b83e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3da52b921a1d0410beaf3a729176b83e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3da52b921a1d0410beaf3a729176b83e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u3da52b921a1d0410beaf3a729176b83e:hover .ctaButton { background-color: #34495E!important; } .u3da52b921a1d0410beaf3a729176b83e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3da52b921a1d0410beaf3a729176b83e .u3da52b921a1d0410beaf3a729176b83e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3da52b921a1d0410beaf3a729176b83e:after { content: ""; display: block; clear: both; } READ: Investigations Essay The best known docter at Auschwitz was Josef Mengele. His experiments were mostly done on twins and dwarfs. He did lots of things that had to do with seeing how ling it would take a person to die if you do this or that. He also did experiments that had to do with cutting off body parts, and reattaaching them to different parts of the body. By January 20th, 1944, the population of the Aushwitz complex had reached 80,839. That number rose up and up as the monthes past and more prisoners came. The first gas chamber to be used was bult in Auschwitz I. The gas that was used in the chambers was called Zyklon B. In Birkinau, the largest number of people that could be killed in the gas chambers was 6,000 people daily. The gas chambers lookes just like shower rooms. The prisoners were told they needed to be cleaned before work, and were then killed in the stalls. On the borders of Auschwitz I and Birkinau, electrical fences were put up. Watchtowers and S.S. men lined the complex with automatic guns to be used in any escape situations. Canals also lined the border of Birkinau. Starting in March of 1942, trains arrived at Auschwitz-Birkinau daily, carrying Jews from Europe. The prisoners anger and rebelion to the Nazis was always there, but only a few people decided to do anthing though. In the most difficult times, 667 prisoners tried to escape. Only 270 of them made it, and the ones who got caught were executed. Jewish leaders wanted to have the Allied powers bomb Auschwitz at one time. This never did happen though. A group of women at the camp destroyed one of the gas chambers in an uprise. The leaders of the uproar were found and executed on January 6th, 1945.BibliographyMicrosoft encarta 99History Essays