The factors that led to change in Apple Inc Research Paper

The factors that led to change in Apple Inc - Research Paper Example A brand of innovations, â€Å"Apple†, was established in the year 1976 on April Fools’ Day (1st April), though it was incorporated only on January 3rd, 1977 with a brand name of Apple Computer. After 30 years, the word â€Å"Computer† was removed from its branding as it shifted its traditional focus from computers to consumer electronics. It was founded by three budding entrepreneurs, Steve Jobs, Steve Wozniak and Ronald Wayne, though the latter moved out of the company by selling his shares to the other two for US $800. The first inaugurated model was the Apple I which was hand made by Steve Wozniak. It was sold as a motherboard consisting of CPU, RAM and basic video chips.As times gradually passed and moving into the 20th century, a lot of products have been designed and created by the company. The products that the company possess at present are, Mac and accessories, iPad, iPod, iPhone, Apple TV and different software. Apple has spread its business over 10 cou ntries with over 300 retail stores and workforce of 60,400 permanent."Apple’s annual worldwide sales had grown to US$108 billion in 2011. They say that impressions are constant and that’s why first impression is the last impression. Apart from all the latest electronic gadgets, the logo has also made lots of designer think â€Å"why on earth would a bitten apple be a company’s logo†. The former President Michael M. Scott was once found to quote, â€Å"the most expensive bloody logo ever designed†.... Apple’s annual worldwide sales had grown to US$108 billion in 2011. They say that impressions are constant and that’s why first impression is the last impression. Apart from all the latest electronic gadgets, the logo has also made lots of designer think â€Å"why on earth would a bitten apple be a company’s logo†. The former President Michael M. Scott was once found to quote, â€Å"the most expensive bloody logo ever designed† (Linzmayer, 1999). Drivers to Change Since the resignation of Steve Jobs in the year 1985, the company tried to identify, the factors that could be the reasons for the ups and downs of their business. The factors were: Inadequate Financial Performance: Not meeting the demands according to the supply turned out to be a financial loss to the company. The delay made the investors furious that resulted in a lot of unsold products. The debt to the supplier of raw materials increased and the company was in the edge to file bankrupt cy (O’Grady, 2008). Change in Strategic Objectives: Apple started to focus more on the consumer electronics rather than computer electronics. They started to experiment more on the consumer oriented products like portable CD, audio players, digital cameras and video consoles. This sudden re-orientation resulted in huge finances in order to bring in the new resources required to manufacture the products (O’Grady, 2008). Competitors Market Invasion: The re-orientation of the company helped companies like IBM and Microsoft to substitute the shortages that Apple could not deliver. They brought in same products with much cheaper costs and attracted disappointed and confused customers (O’Grady, 2008). Later after the return of Steve Jobs

Negotiation Situation Essay Example for Free

Negotiation Situation Essay In the negotiation of a mortgage refinance, you can run into many different types of situations that you have to be prepared for. How we interact during a negotiation can make or break an agreement. Successful use of communication tools and preparing yourself to handle personalities will contribute to the outcome. Analyzing the Roles of Communication In this situation the initial state of the negotiation was not moving forward in a positive direction. The bank was dealing with many customers with mortgages that were months behind due to the economic crash at the time. We were one of those affected; the construction boom took a turn for the worse and work slowed down. Although we kept in contact with our bank regarding our situation, they were not willing to negotiate new terms to our agreement. As a home owner you never want to get behind on your payments, so we continued to make partial payments. The bank continued to accept the partial payments, yet didn’t want to work with us to reassess our situation. â€Å"Discussion does not mean fighting and shouting, instead it is simply the exchange of one’s ideas, thoughts and opinions with each other. One needs to have excellent communication skills for a healthy and an effective discussion. (Role of Communication in Negotiation, 2012)† The bank acted with diplomacy and tactfulness. After speaking with realtors and obtaining consultations from acquaintances, we realized for the bank to take action, we had no choice but to stop paying the mortgage. We knew at that moment that it became a game of the bank vs. the homeowners. The way you communicate varies according the formality of the situation. (Key Aspects of Communication in Negotiation) By making partial payments, the bank was content with us. We were getting further behind, and incurring penalties towards our mortgage. Taking action did get the attention of the other party. The impact of the communication, made the bank realize they needed to have more meaningful conversations with us. We finally were able to alter their perceptions and expectations concerning the situation, relationship and outcome. Through many discussions with the bank, we came to an agreement to attempt to sell the house this way to avoid foreclosure and or a short-sale. The mortgage payments were frozen during this period. We knew we were treading water, since the housing market was at a virtual standstill. After exhausting conversations with the bank, we were at the point where we were going to have to walk away from the house. Our emotions at this point, were wearing thin. This process was taking months, and also taking its toll on our patience with the bank. We wanted to be responsible for our decisions, but we were being forced to make a decision that would hurt our credibility for the future. Our sincerity was our most important personality traits exhibited in this negotiation. We had to show our sincerity for an effective negotiation. We never took the situation casually. In the eleventh hour of negotiations, the bank was willing to refinance with a co-signer. Luckily, our relatives were willing to assist, and were kind enough to co-sign. The bank was very cooperative and we were moving forward in a positive way. Analyzing Personality Failures and distortions in perception, cognition, and communication are the paramount contributors to breakdowns and failures in negotiation (Lewicki−Saunders−Barry, 2005). Negotiators use information to challenge the other party’s position or desired outcomes or to undermine the effectiveness of the other’s negotiating arguments. Even in the simplest negotiation, the parties take a position and then present arguments and facts to support that position. As the homeowners, we argued to gain terms that were within our reach to be able to afford the home and avoid a foreclosure. The bank had a different set of terms, that would stretch our ability to make ends meet, and we had to stand firm with our decision to adhere to our end goal. For us, our personality in this situation varied. At times we were very cooperative, as was the bank. But at times, the bank exhibited an aggressive behavior, and made us think we only had one option to explore. The bank exhibited a power position, to intimidate and instill fear. As homeowners, we were emotionally attached to the home. We knew that we had to remove our emotions, and treat this as a business deal. That was difficult. We were able to neutralize our emotions, and handle the situation in the most professional way. Personalities in such a high-stake situation can get intense. We viewed the bank as goliath and us as David. The bank was responsive, but we found when we got upset and put them under pressure, the bank became uncomfortable and worried about damaging the relationship with us as the customer. Contributions of those Roles to the Outcome Our ability to stand our ground and be vigilant with our information upfront, aided our ability to work with the bank to come to an agreement. To reach this agreement a third party did have to enter the discussions. This third party assisted both sides in reaching a final agreement. The process was a roller coaster; it was also a learning experience for both sides. In the end, we were happy with the final terms. The bank did make some small mistakes throughout the whole process, and due to their mistakes being presenting in writing, had to honor those terms in the paperwork. We were able to avoid a 5-year ARM agreement, and were able to secure a 30 year fixed mortgage at a very low rate, due to their mismanagement of information. The point is to never quit with a bank. As long as they keep coming back with counter offers, you do the same. At some point, youll make a deal, and it might be better than you ever expected. Looking back, it is very important to remove your personal emotions from the negotiations. Emotions need to be under control on both sides to achieve a successful end. If you have ever felt like you were stuck in a burning high rise with only one way out at times, we know that if you work with the right people, your chances of success increase with every option you have. Bibliography Key Aspects of Communication in Negotiation. (n.d.). Retrieved from http://oregonstate.edu/instruct/comm440-540/commfactors.htm (2005). How to Improve Communication in Negotiation. In Lewicki−Saunders−Barry, Negotiation, Fifth Edition (p. 175). The McGraw−Hill. Role of Communication in Negotiation. (2012). Retrieved January 19, 2013, from Management Study Guide: Pave your way to Success: http://www.managementstudyguide.com/role-of-communication-in-negotiation.htm

A study on Fraud prevention and Detection

A study on Fraud prevention and Detection The aim of this writing is to present how fraud is defined today, why fraud prevention and detection is global concern and introduce main means of detecting and preventing fraud. It can be seen that fraud can range from small employee theft, fruitless behaviour, embezzlement of company`s assets and fraudulent financial reporting. This kind of actions can have strong adverse effect on company`s market value, reputation and it reduces company`s power to achieve its strategic objectives, etc. Lately, numerous cases that found themselves in limelight of public attention, such as Enron and WorldCom, sensitized everyones awareness about the effect of fraudulent and deceptive reporting. Therefore, large number of companies started to be more proactive in taking serious measures to prevent and detect its occurrence. The jeopardy of fraud can be minimized through effective combination of prevention, deterrence and detection measures. As it will be described in more detail in the rest of this paper, fraud can be very hard to detect. As means of detection are becoming more sophisticated, so do the ways of committing fraud. For this very reason every company should strongly emphasise fraud prevention, which can definitely reduce chances for fraud to take place, and fraud detection, which can create atmosphere at work that fraud will be detected and committers will be punished. Moreover, costs for fraud prevention are less expensive than the time and money needed for fraud detection and investigation. Definition Defining fraud can be harder than it seems. It is a term that can be heard very often in everyday life. Though, what is meant by fraud in business world can be somewhat different. Finding consistent meaning and precise definition of fraud is crucial for understanding it. For this reason a few legal definitions of what is considered by fraud will be presented. In UK fraud is defined in Fraud Act form 2006. In explanatory notes to Fraud Act 2006, Chapter 35 it can be seen that there are several ways fraud can be committed, such as: by false representation (person must make dishonest and false representation with clear intention to gain or cause loss to other party), by failing to disclose information (failing to disclose an important information to another person to which you have legal duty to disclose it, is considered as fraud), by abuse of position (abusing privileged position, where by virtue of this position a person is expected to protect another`s financial interest and do not act against those intersperses), by gaining or losing property dishonestly (whether material or intellectual), possession of items for use in fraud, making or supplying articles for use in fraud (for example manufacturing machines for false money making), by participating in fraudulent business carried out on by sole trader (fraudulent trading for under the companies legislation), by taking part in fraudulent business carried on by a company, obtaining service dishonestly (for example by avoiding payment) and liability of company officers for offences by company (if a person has specific corporate role for which is responsible, it usually applies to directors, managers, etc). In USA there are numerous state and federal laws which are regulating fraud in number of areas, such as consumer fraud, insurance fraud, corporate fraud, etc. Summary of what is generally perceived as fraud leads one to conclude that there are some similarities with fraud definition in UK by Fraud Act 2006. In both cases there must be purposive misinterpretation of facts made by one, fully aware party in order to cause injury or damage (material, intellectual, etc.) to other party. Fraud of failing to disclose information in U.S. is interpreted as omission or `purposive failure to state material facts, which nondisclosure makes other statement misleading` (www.uslegal.com) Moreover, in Canada fraud is classified as criminal offence. In Canada`s Criminal Code, Article 380 (1) and 380 (2) it is stated clearly that fraud is considered to be any fraudulent behaviour designed to manipulate other party, so as this party will give something of value to him/her by means of lying purposively misleading the second party although fully aware of falseness of that act hiding a fact from the other part which may have prevented the party to suffer any kind of loss or damage. Additionally, `every one who, by deceit, falsehood or other fraudulent means, whether or not it is a false pretence within the meaning of this Act, defrauds the public or any person, whether ascertained or not, of any property, money or valuable security or any service (or) with intent to defraud, affects the public market price of stocks, shares, merchandise or anything that is offered for sale to the public` Canada`s Criminal Code, Article 380 (1). Contemporary researchers (Weirich and Reinstein, 2000; Albrecht et al., 1994, 1995) define fraud as intentional deception, stealing and cheating investors, creditors, public, government bodies, etc. Statement on Auditing Standards (SAS) No. 82 identifies two separate fraud types: Fraudulent financial reporting or management fraud (managers try to report inflated profit, overstates assets and revenues or understate expenses and liabilities with intention to modify financial statements) and Misappropriation of assets or employee fraud (employees steal money or other companies belongings). This statement also points out different fraud schemes such as employee embezzlement, management fraud, investment scams, vendor fraud, customer fraud, and miscellaneous fraud. However, it can be concluded that though these countries have similar definitions of what fraudulent activities are considered to be, there are substantial differences. Businesses operating in different countries, especially multinational companies, must be aware of these differences, acts and statements as they are the one in greatest danger suffering from not thoroughly knowing them. Causes associated with individuals committing fraud Fraud Triangle Before explaining main methods and bodies within company responsible for prevention and detection of fraud, psychological factors that might influence the behaviour of fraud committers must be mentioned. It is suggested (Moyes and Hasan, 1996; Hernan, 2008) that the best way of fraud prevention is understanding what main drivers of fraud are. The three following drivers are most commonly known as fraud triangle. Need there are numerous types of financial pressure, gambling habits or maybe unreasonably high expectations of high returns that create enough pressure for management to commit financial statement fraud. Some warning signs of pressure in organization and among employees could be discovered by internal control questionnaires, interview with managers, surveys or communication with employees. Opportunity people often see opportunity to commit fraud when internal control system in organization is weak. Internal auditors and managers should from time to time test the effectiveness of various types of control in order to reduce opportunities for fraud. Justification the third component of fraud triangle is rationalization for fraudulent activity. There are a lot of different explanations and justifications of fraudulent activity. Some fraudsters concludes that they did not get a deserved promotion and want to make things right on their own. Others did not get deserved bonuses at the yearend or they rationalize their act as just borrowing from the company. The risk is higher in companies with poor management structure and unclear bonus system. Hernan (2008) suggests evaluation of management competences, objectivity and transparency in order to identify and spot on time fraud risks. If management, internal control or any other entity in a company, which duty is fraud prevention and detection, is aware of these factors, then that entity will certainly be more effective in developing mechanisms of fraud detection and punishment The Cost of Fraud Before any prevention and detection method or entity within a company is discussed the cost of fraud must be explained as only then when we realise how big damage fraud can cause, we are able to truly understand significance of internal controls, audit committee, management, internal auditors, independent auditors and certified fraud examiners. Fraud is a global problem affecting organizations of all types and sizes. According to the Association of Certified fraud examiners (ACFE) estimates that US companies loose approximately 5% of their annual revenues to fraud. Majority of frauds are detected by tips or accidently. The most frequently type of fraud are: asset misappropriation (91,5% of reported frauds), corruption accounts for 30,8% and financial statements fraud accounts for 10,6% ,with median loss estimated at 2 million dollars. Most recent large fraudulent schemes were Enron (63 billion dollars in assets) and WorldCom (107 billion dollars in assets) were investors lose billions of dollars. According to Adams et al. (2006), the greatest financial impact of fraud is in small firms and businesses. The loss of 7% of revenues (estimated by ACFE) is also significant for large companies but small companies will probably be out of business because of it. On the other hand, when fraud occurs companies could suffer from damage of brand and reputation. Stakeholders could see that as an early warning sign. Big bills caused by fraud are almost never paid by committers, but unfortunately, by innocent parties such as consumers, insurance companies etc. This just amplifies opening statement how important job of bodies in charge of fraud detection and prevention is. Fraud prevention and detection Many authors (Mclnnes and Stevenson 1997, Adams et al 2006, Hernan 2008, Grambling et al 2009) suggests that prevention of fraud is the most cost-effective way to deal with possible financial and reputation loss. For all of the reasons mentioned in previous sections of this work it is crucial for every company to develop mechanism for effective detection and prevention of fraud. Statement on Auditing Standards No. 99 by AICPA (2002) suggest that there should be a body within a company with appropriate overight function. Oversight function can take many forms such as audit committee, board of directors etc. Measures this entities can implement are divided into three categories: create atmosphere of honesty and high ethics; evaluate the risks of fraud and implement adequate processes, procedures, and controls necessary to reduce the risks and the opportunities for fraud develop an appropriate oversight process The pivotal role in the process has the companies CEO. Although the management is responsible for implementing these activities, without CEOs support, this process is likely to be successful. In the oversight process specific companys entity has specific role in preventing and detecting fraud. The most important entities will now be discussed and their role will be explained. Culture of honesty and high ethics Every organization should posses a set of core values and nurture culture of honesty and high ethics. This set of values is often involved in companys code of conduct which has aim to guide employees in everyday activities (often include topics like ethics, confidentiality, conflicts of interests etc.). Management must show to employees through their actions that dishonest or unethical behaviour will not be tolerated. It is also important for management to create: a positive workplace environment. For example, if employees work in bad work environment, the chances of committing fraud against a company are greater To hire and promote appropriate employees Provide training to new employees and introduce them with code of conduct Require from employees to annually sign code of conduct and to write about possible breaking of code of conduct If fraud occurs in organization, the appropriate steps should be taken to examine all aspects of fraud and to improve existing internal controls Implement and Monitor Appropriate Internal Controls As mentioned before in work, people often see opportunity to commit fraud when internal control system in organization is weak. That is the main reason why organization should be put more effort to minimize fraud opportunities. According to AICPA (2002) some risks are inherent within the environment of the company, but large number of them can be most can be discovered with a proper internal control system. One process for assessment of fraud risk takes place; the company can recognize controls, processes and other procedures that are crucial for reducing identified risks. Committee of Sponsoring Organizations (COSO) report of the Treadway Commission states that effective internal control should include: a well-developed control environment an effective and secure information system, appropriate control and monitoring activities. Information technology plays pivotal role in operations and transactions over information generated by computers. For this reason management need to implement and sustain proper controls (automated or manual). Especially, management is obliged to assess whether internal controls have been implemented in those areas where high risk of fraud exists and in entities where financial reports are processed. Reporting of fraudulent activities can be going on temporary basis, hence management should evaluate internal controls responsible for short term financial reporting. The institute for fraud prevention in 2007 mentioned that upper level management is usually involved in fraudulent financial reporting by overriding internal controls involved in controlling the process that fraudulent financial reporting by upper-level management typically involves override of internal controls within the financial reporting process. Because management has the ability to override controls the need for a strong value system and a culture of ethical financial reporting becomes more important. This helps create an environment in which other employees will decline to participate in committing a fraud and will use established communication procedures to report any requests to commit wrongdoing. The potential for management override also increases the need for appropriate oversight measures by the board of directors or audit committee which will be discussed in the following section. Fraudulent financial reporting by lower levels of management and employees may be detected by appropriate monitoring controls, such as having higher-level managers review and evaluate the financial results reported by individual operating units or subsidiaries. Unusual fluctuations in results or the lack of expected fluctuations may indicate potential manipulation by some department managers or employees. DEVELOP AN APPROPRIATE OVERSIGHT PROCESS After implementation of code of conduct, core values and internal control process into organization, management should also develop an appropriate oversight process to overlook internal controls and reduce as much as possible risk of fraud. The oversight process contains management, internal auditors, audit committee, independent auditors and certified fraud examiners. Audit Committee or Board of Directors Gramling et al. (2009) in his work argue that audit committee is critical element of internal controls and have important stewardship responsibility to shareholders. Also he cited former SEC chairman Arthur Levitt who described audit committee as one of the most reliable guardians of the public interest ( Gramling et al.,2009,p.24). According to research taken by Cohen et al.(2009), audit committee effectiveness has been improved since Sarbanes-Oxley act of 2002. From auditors perspective, audit committee has enough expertise to identify main risks and oversee internal controls. It is crucial that audit committee members be independent of management to provide oversight and comply with regulations. This could be a problem especially in smaller companies. Also smaller companies facing with another problem- How to find and recruit quality and qualified members for audit committee. AICPA(2005) suggested to audit committee to consider periodical meetings with representatives from each of the above mentioned groups (internal auditors,external auditors etc.) to discuss any matter could affect the financial reporting process and increase the risk of fraud. The main duties of audit committee should be to: evaluate managements identification of fraud risks and implementation of antifraud measures. Audit committee can by active oversight support management in implementation of appropriate fraud prevention measures. The final aim is better protection of all stakeholders. The Report of the NACD Blue Ribbon Commission on the Audit Committee (2000) emphasized the importance of role which audit committee plays in helping the board of directors in oversight duties, with regard to companys financial reporting processes and internal control systems. When taking the oversight responsibility, the audit committee must take care not to override managements control responsibilities. Therefore, they should have a good communication with internal and external auditors and may consider to review from time to time firm`s reported information with forecasted ones and industry averages as well. In addition to this SAS 60 in AICPA (2002) argues that communication with external auditors could improve strength of the firms internal control and give higher potential to deal with fraudulent financial reporting 10 See Statement on Auditing Standards No. 60, Communication of Internal Control Related Matters Noted in an Audit (AICPA, Professional Standards, vol. 1, AU sec. 325), and SAS No. 61, Communications With Audit Committees (AICPA, Professional Standards, vol. 1, AU sec. 380), as amended. Audit committee, as part of their oversight duties, should try to motivate management to encourage all employees to report everything that looks like unethical behaviour, fraud, or any violations of the code of conduct. The committee should then receive periodic reports from management and employees, describing the nature of any possible unethical behaviour. Report of the NACD Best Practices Council (1998) suggests that if senior management is involved in fraud (according to Deloitte survey 2008, which is the case in 68 per cent of all financial statement fraud), next management level is very likely to be cognizant of it. Hence, it would be recommended that audit committee has an open communication with one or two levels of management under senior executives. In this way they could take part in fraud identification at the top positions of the organization. Usually, the audit committee has the power to investigate all suspicious activities that catch their attention and within the realm of their responsibilities. They could also benefit from assistance of accounting and professional advisors. All committee members must be educated about finances and have at least one expert in that field. Management Mclnnes and Stevenson (1997) argue that according to statements in SAS 110 management is responsible for the prevention and detection of fraud. Also Cadbury committee (1992) requires from directors to report on effectiveness of a companys internal control system. On the other hand, Kranacher and Stern- Cpa journal argue that despite the responsibility for preventing fraud lies on management of company, auditors should be also prepared to detect fraud. Authors underpin their statement with presentation of SAS 99-Consideration of fraud in financial statements, which set new fraud standards for auditors. It requires from auditors to discuss with management about possible frauds in organization and to be aware of risk that fraud may occur and be material for financial statements. The main concerns about fraud prevention could be data presented from The institute for fraud prevention in 2007 that executive directors (CEO and CFO) could deceive auditors and audit committee by providing false information. Their analysis further indicates that in 21% of the financial statements fraud cases, external auditors were named as participants. Also in 40% of companies where fraud took place, board members were participants. This can be significant obstacle in effective fraud detection. Similar evidences could be seen from Deloittes survey taken in 2008 about financial statement fraud. CEO, CFO and controller of the company were involved in 68% of individuals who committed financial statement fraud. Other members of management were involved in 24% of all financial statement fraud. That survey can give us a lot of interesting data about financial statement fraud. For example, most common fraud schemes are revenue recognition (38%, especially recording of fictitious revenue), manipulation of expenses (12%) , improper disclosures (12%) and manipulation of liabilities and assets etc. The financial fraud schemes are most common in industries like telecommunications, technology, media and entertainment. The average duration of fraud schemes has been seven years in 2008 and has increasing trend. Responsibility of management is to supervise the employees` activities. They typically do that by implementing and montiroing all control means previously mentioned. Management is also able to commence, take part in, or direct means against fraudulent acts. Audit committee is responsible (if there is no audit committee the board of directors is in charge) to supervise activities of senior managers and think about risks that fraudulent financial reporting brings. Mclnnes and Stevenson (1997) in their work conclude that although general public perceive external auditors as strongest defensive against corporate fraud that is not their primary objective. Board of directors have a duty to safeguard the assets of their companies and to report on the effectiveness of their companies internal control system (section 404 of SOX). The most effective way of implementation of measure for reducing wrongdoing is to establish them on a range of core values that could be embraced by the company. These values consist of important key principles that have the potential to guide all employees` actions. Then this values could be taken a step further and a platform for detailed code of conduct could be forms. Companys code should entail specific descriptions about what is permitted and what is prohibited. At the end management must be clear in stating that all employee`s will be hold accountable in the company`s code of conduct. Also Mclnnes and Stevenson (1997) argue that board of directors are responsible for prevention and detection of fraudulent activities by others in the company, but on the other hand it is not clear who has a legal responsibility for preventing and detecting fraudulent activities by directors. Internal Auditors Organized audit team can very effectively be involved in many aspects of oversight control. Their familiarity with how entity operates can help them identify indicators of fraud. The Standards for the Professional Practice of Internal Auditing (IIA Standards), issued by the Institute of Internal Auditors, state The internal auditor should have sufficient knowledge to identify the indicators of fraud but is not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud. Internal auditors are in position to asses fraud risks and control, and suggest actions for risk minimization and control improvement. Some standards, such as IIA Standards, even require from internal auditors to perform assessment of possible company`s risk. These assessments of risk then provide starting point for audit plans and internal control tests are based on them. Additionally, the same standard demands that all audit plans are presented and permitted by the audit company (where audit committee does not exist this should be presented to board of directors). Furthermore, audit plans provide guarantee for affirmation of management`s control. Internal audit can have two roles detection and deterrence. Internal auditors are included in fraud deterrence by analysing and evaluating the appropriateness and efficiency of internal control systems, though Hillison et al (1999) states that it is responsibility of management. In executing this responsibility, internal auditors should: evaluate the control environment identify control weaknesses have strong communication with management Hillison et al (1999) argue that internal auditors should pay attention on cash transactions as well as on other non-balance sheet assets. The following steps should be taken: increased use of analytical review (because ratio analysis and trend analysis sometimes could show us unusual relations with other accounts, especially when we have several years data to analyse and compare Cohen et al.(2009) stated that reliance on internal auditors has increased in the post-SOX period, mainly because of section 404. Internal auditors could use a lot of techniques (analythical or other procedures) to prevent and detect fraudulent behaviour in organization. They could search for particular types of fraud or they could check high-risk accounts for frauds. Every suspicion of fraud or management involment should be directly reported to the audit committee. Independent Auditors and existing audit approach to prevent fraud External auditors have a significant role in oversight process. They should provide information to management and audit committee about possible risks. In order to have full benefit from external auditors, management should have open communication with them. Glover and Aono (1995) in their work presented basic audit-risk model which consists of three elements: inherent risk, control risk and detection risk. They stressed that auditors should understand clients internal control system because they should determine how much they can rely on accounting information generated from clients financial reporting system. On the other hand, McKee and Norway (2006) argue that auditors become too predictable in their audits and that fraudsters could anticipate their actions. Moreover, the public and stakeholders expects from auditors to do better job at fraud prevention (that is the main reason of existence of audit expectation gap). Audit plans should incorporate an element of unpredictability according to SAS 99 and ISA 240 in order to decrease fraud risk. The main benefits of unpredictable auditors approach according to authors would be increasing chances of fraud discovery (more effective audit), deterrence of fraud will be also increased (because of reduced opportunity to commit fraud) and audit will become more enjoyable. On the other hand, this will have impact on costs associated with unpredictable audit approach: extra planning time, extra time to perform necessary procedures and additional training time. Also, authors suggested a following procedures for unpredictable audit approach: random sampling, unannounced inventory observation, changing techniques from prior years, test some small and low risk accounts etc. Certified Fraud Examiners Certified fraud examiners as professionals could have the important role in oversight process. They have a lot of knowledge and experience in fraud detection and prevention and could use their knowledge to assist the audit committee and internal auditors. As professionals from outside the company they can give more objective opinion about internal control system. Also, they can evaluate possible risks of fraud ( especially fraud committed by top management) and implement appropriate measures in order to minimize it. fraud.5 5 Association of Certified Fraud Examiners, 2006 Report to the Nation on Occupational Fraud and Abuse (Austin, TX: ACFE, 2004), p. 18 Ernst Young International Fraud Group, Fraud: the Unmanaged Risk: An International Survey of the Effects of Fraud on Business (London, UK: Ernst Young, 1998), p. 2. To conclude, despite management have responsibility to conduct adequate fraud risk assessment, audit committee should overlook quality of the financial reporting process. According to Silver et al. (2008), audit committee should not only apply traditional fraud risk assessment (like segregation of duties), but to consider and incorporate proactive approach. In order to be good in their stewardship role they should improve their accounting and fraud knowledge , search for collusive fraud and obtain feedback. Conclusion Some organizations have significantly lower levels of misappropriation of assets and are less susceptible to fraudulent financial reporting than other organizations because these organizations take proactive steps to prevent or deter fraud. It is only those organizations that seriously consider fraud risks and take proactive steps to create the right kind of climate to reduce its occurrence that have success in preventing fraud. It was also found that organisations with strong internal controls, internal auditors and audit committees were better equipped to deal with fraud in any form according to Alleyne and Howard(2005)

The Causes Of The World Trade Center Bombing :: essays research papers

In September 1929, "the Roaring Twenties," "the Era of Wonderful Nonsense," of sex, booze and jazz, ended with the stock market crash that began the Great Depression. There followed the "low dishonest decade" of poet W. H. Auden's depiction, as Western statesmen sought to appease their way to security and peace. On Sept. 11, 2001, as the 767s smashed into the twin towers of the World Trade Center and Pentagon, killing 5,000 Americans, another unserious era of sex scandals and stock market silliness came to an end. Recall, if you will, the summer of 2001. The story that had CNN, MSNBC and FOX News transfixed was the saga of Gary Condit. Nightly, talk-show hosts demanded answers to the great questions: Why did Gary throw away the watch box? Where did stewardess Anne Marie Smith spend her D.C. nights? By Sept. 11, the story seemed about to end in a great courtroom drama, with Anne Marie charging Gary with libel – for denying she committed adultery. What will the decade be remembered for? The Trial of O. J.? Who killed Jon-Benet Ramsey? The Oval Office trysts of Bill and Monica? Condit summer? Meanwhile, not to worry about the world. For America is "the last superpower," the "indispensable nation." The New Economy will take us to "Dow 36,000!" "Pax Americana" and "Global Democracy" are our destiny. On Sept. 11, the frivolous era came to an end. Suddenly, for the first time since Gen. Jackson drove the British army out of Louisiana, the enemy was inside the gates, slaughtering thousands. Why? Because we adopted an open-borders policy that left tens of millions of illegal aliens wandering about America, few of whom had any loyalty to us, some of whom were willing to murder us on the orders of their foreign masters. To keep the cost of labor down, we let millions of strangers, and not a few enemies, into our home. Never before has America been so vulnerable, and corporate greed and craven politics did it to us. Tuesday, the U.S. reported that industrial production fell for the 12th straight month. Bethlehem Steel became the latest U.S. company to go Chapter 11. U.S. factories now produce at 75 percent of capacity. Last year, the U.S. trade deficit in manufactureds hit $324 billion and the merchandise trade deficit $450 billion. The de-industrialization of America is well advanced. In a triumph of the globalists, America has become again what she has not been in generations: a dependent nation.

Renaissance

Italy before spreading to the rest of Europe. The Italian peninsula, positioned within the Mediterranean Sea, enabled the city-states and principalities to become major centers of trade and commerce. Venice, located on the northeastern coast of Italy, was known as the Queen of the Adriatic and had the busiest Italian maritime port (Soppy, 2009, p. 66). Even inland cities such as Rome and Florence were able to benefit from Italy's natural features. Florence had a port fifty miles away at the mouth of the Aaron River, which flowed through the heart of city providing inland access to merchants (Soppy, 2009, p. 52).Italy's prime geographical location led it to be the first port of call for goods and ideas. Italy also differed from the rest of Europe politically. Countries such as England, Spain, and France were ruled by monarchs while Italy (with a few exceptions) consisted of city-states where power was shared among prominent families. It was within these city-states that the dynamic po litical atmosphere could nurture the Renaissance movement (Cook, 2014). In Florence, the Medici family was able to dominate the city for much of the fifteenth century. The Medici family were patron to many artists, musicians, philosophers, and architects.Cosmic De' Medici had a hand in erecting many of the structures in Florence, believing the rich should give back to their communities (Soppy, 2009, p. 53). Many prominent families throughout Italy commissioned public art to display their wealth and power. What is more, the vigorous humanist movement helped the Renaissance establish strong roots in Italy. According to Soppy (2009), humanism can be defined as a movement that encouraged the study of the form and content of classical learning and that movement was the core of the Renaissance (p. 71 â€Å"Italian society was characterized by a revival of antiquity, specifically the classical world ofGreece and Rome† (Krebs, 2009). Renaissance humanists were fascinated with the stu dy of ancient Greece and Rome, and civic humanists played a significant role of putting their knowledge of the classics to practical use for their communities. Ultimately, Italy's abundant wealth is what would stimulate the development of the Renaissance. During the fifteenth century, Europe depended on Italy for much of its commerce (Cook, 2014). This enabled the Italians to take the lead in areas such as banking, trade, and manufacturing, and therefore became â€Å"the most urbanize and prosperous people of Europe† (Soppy, 2009, p. ). Italians were able to use their wealth and prosperity to support the arts. Italy was fortunate to have several factors working to promote the growth of the Renaissance. Were it not for Tit's favorable geography, unique political climate, progressive social movements, and healthy economy, the Renaissance may not have had the success and advancements that it enjoyed during the fourteenth and fifteenth century. 2. Compare and contrast the motives and actions of Martin Luther in the German states and King Henry VIII in England in bringing about religious change during the Reformation.How were they different? Did they share any similarities? In Europe, the sixteenth century was a time of tremendous change. The most revolutionary event was the Reformation. Martin Luther and King Henry VIII of England had different motives, but both brought about religious change during the Reformation. Martin Luther was born in the German states in 1483 to Hans and Margaret. Hans Luther was a miner, and Martin grew up in a working-class household. Lather's parents, determined for him to become a lawyer, enrolled him in the local school in 1492 (soppy, 2009, p. 165).Luther attended the university of Revert in 1501 here he studied the typical liberal arts curriculum, receiving his Bachelors degree in 1 502 and Master's in 1 505 (History. Com Staff, 2009). One day, ether's whole life changed when he was nearly struck by lightning. Luther swore he would become a monk if he made it through the storm and days later joined the Sustaining Hermit monastery. At the age of thirty-four, Martin Luther became convinced he found the answer to the question that had troubled him for many years. Luther believed that faith in God, rather than good works, was the key to achieving grace.During the same period the Catholic Church was selling indulgences, instead of having people do good works, with the promise that it would shorten the amount of time they spent in purgatory (Soppy, 2009, p. 167). Because Luther believed God saved people through his gift of faith, he saw the sale of indulgences as a corrupt practice by the Catholic Church. When Luther nailed the â€Å"Ninety-Five Theses† to the church door, he had hoped to start an academic debate (Soppy, 2009, p. 168). He had no idea they would spark the Reformation. King Henry VIII was born in 1491 at Greenwich Palace in England. He was the second son of King HenryVII and Elizabeth of York (BBC History, 2014). Henry VII was required to get a special papal dispensation from pope Julius II in order for his son to be able to marry Catherine of Argon, the widow of Henrys older brother Arthur (Soppy, 2009, p. 229). King Henry VIII married Catherine and began his reign in 1509. In 1 527, after eighteen years of marriage, Henry wanted a divorce from Queen Catherine (Soppy, 2009, p. 229). She had only been able to bear him one surviving child, a daughter, and he desperately wanted a male heir. Martin Luther and King Henry Vic's motives for reform came from entirely efferent sources.Luther disagreed with the papacy over the doctrine that allowed the selling of indulgences. He also believed that salvation was achieved by faith alone. Coming from a working-class background, Luther did not want to see the congregation being taken advantage of by the clergy. Henry VIII wanted to separate from the Catholic Church because he desired to marry Anne Bobble, who promised to bear h im sons (Soppy, 2009, p. 231). King Henry asked pope Clement VII to grant him an annulment. Pope Clement refused because he was unwilling to admit the original dispensation Pope Julius II had granted for their marriage was illegal (Soppy, 2009, p. 31). Henry split from the church to fulfill his matrimonial plans and to take the wealthy lands of all the English monasteries. Unlike Luther, King Henrys motives for reform were purely selfish. Both Martin Luther and Henry VIII achieved separation from the Catholic Church. While Luther separated while trying to reform due to his dissatisfaction with corrupt church practices, Henry VIII separated purposefully for his selfish desires. Although they were very different men, Martin Luther and King Henry VIII were both influential in he Reformation movement, and their actions can still be felt today. . Analyze the aims, methods, and degree of success of the Catholic Reformation (Counter-Reformation) in the sixteenth century. What did the Catho lic Church do to reform itself and respond to the spread of Protestantism? In what ways did it both succeed and fail in achieving its goals? At the start of the sixteenth century, people such as John Calvin and Martin Luther began questioning the practices of the Catholic Church. By challenging the church doctrine with his â€Å"Ninety-Five Theses†, Luther sparked the Protestant Reformation.By the mid-sixteenth century, the papacy realized it needed to reform church practices and respond to the Protestant challenge. The Counter-Reformation was a way for the Roman Catholic Church to re-establish itself. The aim of the Counter-Reformation in Europe was to end the Protestant Reformation and rebuild the power of the Catholic Church through reform, religious orders, and education. The Counter- Reformation was successful in saving the integrity of the Roman Catholic Church, but states where the government adopted Protestantism remained.In order for the pope to succeed in reforming the Catholic Church, he would deed support. Pope Paul Ill called the Council of Trend in December of 1545 (History Learning Site, 2014). Although it took eighteen years to conclude, the Council of Trend proved to be the most important church council in a thousand years (Soppy, 2009, p. 264). The reform council was intended to examine doctrine and reform, and was responsible for the reaffirmation and clarification of major church doctrines. In order to please the Protestants, Charles V wanted abuses looked at in hopes it would bring them back to the church (History Learning Site, 2014).The council admitted to corrupt practices thin the church and took stern measures to correct them. New laws were put in place to combat pluralism, simony, nepotism, immorality, and ignorance (Soppy, 2009, p. 265). Priests were no longer allowed to avoid church services with the reform of absenteeism. Also, the selling Of indulgences was banned. While the church had gone through many reform councils, th e Council of Trend was unique in the fact that so many of its decrees were carried out and actual change was taking place in the church (Soppy, 2009, p. 265). The Council of Trend helped to solve internal problems of the Catholic Church.To improve the Catholic standing within the communities, a number of new religious orders started during the Counter- Reformation. While the founding of religious orders traditionally brought about renewal and reform for the Catholic Church, pope Innocent Ill discouraged their establishment in 121 5 in order to gain greater control over the papacy (Soppy, 2009, p. 256). The first new order established was the Thinness. The Thinness were advocates for improvement of the Catholic Church and set an example of how good priests should live and work (History Learning Site, 2014).The Ursine was an order for women that promoted he education of women and children. Even some older orders responded by modernizing themselves (History Learning Site, 2014). Educat ion proved to be a prominent aid as well in the Catholic Reformation. Igniting Loyola founded the Society of Jesus in 1540. Loyola ensured the Jesuits were highly disciplined, and education was at the heart of the movement (History Learning Site, 2014). After many years Of training, a Jesuit Was considered prepared to carry out his work.By Alloy's death in 1 556, there were thirty- five Jesuit colleges throughout Europe as a base for the Counter-Reformation ND the society had grown to about one thousand members (Soppy, 2009, p. 260). In the sixteenth century, the Catholic Reformation began when the Roman Catholic Church was at risk of losing its religious control in Europe. The Counter-Reformation succeeded in reducing the spread of Protestantism in Europe and was able to renew the face of Catholicism by reforming and educating the clergy, and initiating new religious orders. 4.While women were often not allowed public roles during the Renaissance and Reformation periods, there were some examples of powerful or influential women in reorient public and leadership roles. Choose three of the following and discuss the roles these women played in shaping the society and culture of their age: Queen Elizabeth I, Catherine Domenici, SST. Teresa of Avail, Christine De Pizza, Artemisia Gentiles. During the Renaissance and Reformation period, women were often not allowed to pursue public roles. Opportunities for women were severely restricted, and few had a chance to receive a proper education.Fortunately, there are a few examples of powerful or influential women such as Queen Elizabeth l, Christine De Pizza, and Artemisia Gentiles, who played prominent roles in shaping the society and culture of their age. Queen Elizabeth of England was the first daughter of Henry VIII and Anne Bobble. Elizabeth ascended the throne in 1558, and she ruled for nearly 45 years. Young Elizabeth acted swiftly, after taking the reins from her sister, to address the pressing issue of religion. At her first session in parliament, Queen Elizabeth called for the passage of the Act Of Supremacy, which re-established the Church of England (The Biography. Mom website, 2014). Elizabeth took a more moderate stance, hoping to appeal to both Protestants and Catholics. The Elizabethan settlement permitted the clergy to marry, but also continued the traditional Episcopal system (Soppy, 2009, p. 244). Her reign is sometimes known as the Golden Age because of Elizabethan us port of the arts. According to Soppy (2009), the England of Queen Elizabeth featured remarkable literary talents such as William Shakespeare, the dramatist Christopher Marlowe, and poets Edmund Spencer, Sir Philip Sidney and his sister Mary (p. 46). When Spain set its sights on England, the English navy was able to defeat the infamous Spanish Armada in 1588 (The Biography-corn website, 2014). Elizabeth also sponsored new efforts for colonization of the New World. Queen Elizabeth provided England with a long period of stability and consistency. Christine De Pizza was an influential writer who advocated women's rights during the Northern Renaissance. As Soppy (2009) explains, few French writers had such a significant impact on the modern world as Christine De Pizza (p. 41 Pizza was not only the first woman to write professionally, but she was also the first feminist to be published (Soppy, 2009, p. 141 Pizza began writing to support her family after her father and husband died. Her most important work, The Book Of the City of Ladies, described a world in which women were capable of doing all the work necessary to run a city (Soppy, 2009, p. 143). The book was revolutionary and was written to combat the traditional ideas that people had about women's nature. Christine De Pizza was an influential figure who proved women could be independent and have a voice in a man's world.Artemisia Gentiles was one of the most prominent female artists of her time. Gentiles was trained by the renowned master Agg ravating, who influenced her use of light and shade to heighten emotions and her strong ensue of composition (Soppy, 2009, p. 103). In 161 1, one of her teachers and a friend of her father's, Stagnation Tasks, raped seventeen-year-old Gentiles. Gentiles maintained during the seven-month trial, in which she was tortured with thumbscrews that Tasks was guilty of the crime (Soppy, 2009, p. 103).This traumatic event also seems to have influenced the subject matter of her paintings. Gentiles clearly identified herself with Judith, a strong biblical heroine (Soppy, 2009, p. 104). Artemisia Genteelness's extraordinary work helped other women artists to enter a male-dominated field. While women faced many difficulties during the Renaissance and Reformation period, some were able to overcome the obstacles. Queen Elizabeth l, Christine De Pizza, and Artemisia Gentiles all overcame personal and societal struggles and played significant roles in influencing the society and culture of their age. . Within the context of the Italian Renaissance, what was humanism, and what role did humanism and humanists play in Renaissance society and culture? In what ways did Italian Renaissance humanism differ from the humanism Of Northern Europe? For centuries, mankind looked to elision and the Catholic Church for guidance and answers. In the fourteenth century, when a cultural movement known as the Renaissance began in Italy, the qualities of humanism became more prominent. Instead of seeking supernatural explanations, humanists were using scientific and rational analysis.Within the context of the Italian Renaissance, humanism was a movement that celebrated the revival of classical study. Humanism played a pivotal role in the Italian Renaissance, influencing society and culture through art, architecture, and literature. Humanism had a profound effect on art ring the Renaissance period. Painters and sculptors began to focus more on the beauty, especially of the male human body. Michelang elo David boldly glorifies the naked human body (Soppy, 2009, p. 111). David was no longer a small effeminate boy, but a giant muscular hero.Paintings such as Michelangelo The Last Judgment also show a sharp contrast to the Middle Ages. â€Å"Medieval depictions of the last judgment generally showed figures dressed according to their social rank with Christ, the Virgin, and the apostles enthroned in heaven (Soppy, 2009, p. 98). Michelangelo painting illustrates costly undressed figures grouped together around Christ. Michelangelo even included a self-portrait as SST. Bartholomew, who was flayed alive (Soppy, 2009, p. 98). The Renaissance period also Saw a rise in portraits.In the Middle Ages, to commission a portrait of oneself was considered prideful and vain (Soppy, 2009, p. 99). With humanism shaping the Renaissance, this all changed and prominent individuals wanted to be amortized in paintings and sculptures. Just as the paintings and sculptures became more beautiful during the Renaissance, so did the architecture. The architect Leon Battista Alberta â€Å"called for the building of beautiful cities worthy of humiliatingly inclined men and women of virtue† (Soppy, 2009, p. 112).Alberta felt that architecture should be a social art, and each building should be planned in relation to its social functions and setting (Soppy, 2009, p. 1 12). While architects still used and modified classical models, they felt free to make exciting innovations (Soppy, 2009, p. 87). Architecture Of the Renaissance boldly departed from medieval styles and conventions. Likewise, literature written during the Italian Renaissance was beginning to change. Writers such s Niccole Machiavelli attempted to understand human nature. While medieval political theorists were under the agreement that politics was a branch of ethics.Niccole Machiavelli in his political book The Prince argues that since people are basically bad, rulers may have to behave inappropriately as well (Soppy, 2 009, p. 81). In addition to Latin, which was the language of the Church, humanist writers began to use the vernacular. Italian Renaissance humanism differed from the humanist movement that developed in Northern Europe. While both shared a revival of classical learning, northern humanists were driven by religious ideals. Northern humanists placed more of an emphasis on man being the highest of God's creatures (Nickels, 2000). Renaissance Renaissance BY keystrokes 1 . Why did the Renaissance develop in Italy? What factors?historical, geographical, economic, social, political, etc. ?contributed to its development in Italy, rather than elsewhere in Europe? There are many factors as to why the Renaissance movement began in Italy rather than elsewhere in Europe. Nowhere else in Europe were the elements that enabled the Renaissance to flourish better blended than in Italy. Italy had a prime geographical location, politically-active citizenry, a strong humanist movement, and abundant wealth. All these ingredients contributed to theRenaissance taking root in Italy before spreading to the rest of Europe. The Italian peninsula, positioned within the Mediterranean Sea, enabled the city-states and principalities to become major centers of trade and commerce. Venice, located on the northeastern coast of Italy, was known as the Queen of the Adriatic and had the busiest Italian maritime port (Soppy, 2009, p. 66). Even inland cities such as Rome and Florence were able to benefit from Italy's natural features. Florence had a port fifty miles away at the mouth of the Aaron River, which flowed through the heart of city roving inland access to merchants (Soppy, 2009, p. 2). Italy's prime geographical location led it to be the first port of call for goods and ideas. Italy also differed from the rest of Europe politically. Countries such as England, Spain, and France were ruled by monarchs while Italy (with a few exceptions) consisted of city-states where power was shared among prominent families. It was within these city-states that the dynamic political atmosphere could nurture the Renaissance movement (Cook, 2014). In Florence, the Medici family was able to dominate the city for much of the fifteenth entry.The Medici family were patron to many artists, musicians, philosophers, and architects. Cosmic De' Medici had a hand in erecting many of the structures in Florence, believing the rich should give back to their communities (Soppy, 2009, p. 53). Many prominent families throughout Italy commissioned public art to display their wealth and power. What is more, the vigorous humanist movement helped the Renaissance establish strong roots in Italy. According to Soppy (2009), humanism can be defined as a movement that encouraged the study of the form and content of lassie learning and that movement was the core of the Renaissance (p. 1). â€Å"Italian society was characterized by a revival of antiquity, specifically the classical world of Greece and Rome† (Krebs, 2009). Renaissance humanists were fascinated with the study of ancient Greece and Rome, and civic humanists played a significant role of putting their knowledge of the classics to practical use for their communities. Ultimately, Italy's abundant wealth is what would stimulate the development of the Renaissance. During the fifteenth century, Europe depended on Italy for much of its commerce (Cook, 2014).This enabled the Italians to take the lead in areas such as banking, trade, and manufacturing, and therefore became â€Å"the most urbanize and prosperous people of Europe† (Soppy, 2009, p. 48). Italians were able to use their wealth and prosperity to support the arts. Italy was fortunate to have several factors working to promote the growth of the Renaissance. Were it not for Italy's favorable geography, unique political climate, progressive social movements, and healthy economy, the Renaissance may not have had the success and advancements that it enjoyed during the fourteenth and fifteenth century. . Compare and contrast the motives and actions of Martin Luther in the German states and King Henry VIII in England in bringing about religious change during the Reformation. How were they different? Did they share any similarities? In Europe, the sixteenth century was a time of tremendous change. The most revolutionary event was the Reformation. Martin Luther and King Henry VIII of England had different mo tives, but both brought about religious change during the Reformation. Martin Luther was born in the German states in 1483 to Hans and Margaret.Hans Luther was a miner, and Martin grew up in a working-class household. Lather's parent's, determined for him to become a lawyer, enrolled him in the local school in 1492 (Soppy, 2009, p. 165). Luther attended the University of Revert in 1501 where he studied the typical liberal arts curriculum, receiving his Bachelor's degree in 1502 and Master's in 1 505 (History. Com Staff, 2009). One day, Lather's whole life changed when he was nearly struck by lightning. Luther swore he would become a monk if he made it through the storm and days later joined the Augustine Hermit monastery.At the age of thirty-four, Martin Luther became convinced he found the answer to the question that had troubled him for any years. Luther believed that faith in God, rather than good works, was the key to achieving grace. During the same period the Catholic Church w as selling indulgences, instead of having people do good works, with the promise that it would shorten the amount of time they spent in purgatory (Soppy, 2009, p. 167). Because Luther believed God saved people through his gift of faith, he saw the sale of indulgences as a corrupt practice by the Catholic Church.When Luther nailed the â€Å"Ninety-Five Theses† to the church door, he had hoped to start an academic debate (Soppy, 2009, p. 168). He had no idea they would spark the Reformation. King Henry VIII was born in 1491 at Greenwich Palace in England. He was the second son of King Henry VII and Elizabeth of York (BBC History, 2014). Henry VII was required to get a special papal dispensation from Pope Julius II in order for his son to be able to marry Catherine of Argon, the widow of Henrys older brother Arthur (Soppy, 2009, p. 229). King Henry VIII married Catherine and began his reign in 1509.In 1527, after eighteen years of marriage, Henry wanted a divorce from Queen Cath erine (Soppy, 2009, p. 229). She had only been able to bear him one surviving child, a daughter, ND he desperately wanted a male heir. Martin Luther and King Henry Vic's motives for reform came from entirely different sources. Luther disagreed with the papacy over the doctrine that allowed the selling of indulgences. He also believed that salvation was achieved by faith alone. Coming from a working-class background, Luther did not want to see the congregation being taken advantage of by the clergy.Henry VIII wanted to separate from the Catholic Church because he desired to marry Anne Bobble, who promised to bear him sons (Soppy, 2009, p. 231). King Henry asked Pope Clement VII to grant him an annulment. Pope Clement refused because he was unwilling to admit the original dispensation Pope Julius II had granted for their marriage was illegal (Soppy, 2009, p. 231). Henry split from the church to fulfill his matrimonial plans and to take the wealthy lands of all the English monasteries. Unlike Luther, King Henrys motives for reform were purely selfish.Both Martin Luther and Henry VIII achieved separation from the Catholic Church. While Luther separated while trying to reform due to his dissatisfaction with corrupt church practices, Henry VIII separated purposefully for his selfish desires. Although they were very different men, Martin Luther and King Henry VIII were both influential in the Reformation movement, and their actions can still be felt today. 3. Analyze the aims, methods, and degree of success of the Catholic Reformation (Counter- Reformation) in the sixteenth century.What did the Catholic Church do to reform itself and respond to the spread of Protestantism? In what ways did it both succeed and fail in achieving its goals? At the start of the sixteenth century, people such as John Calvin and Martin Luther began questioning the practices of the Catholic Church. By challenging the church doctrine with his â€Å"Ninety-Five Theses†, Luther sparked the Protestant Reformation. By the mid-sixteenth century, the papacy realized it needed to reform church practices and respond to the Protestant challenge.The Counter-Reformation was a way for the Roman Catholic Church to re- establish itself. The aim of the Counter-Reformation in Europe was to end the Protestant Reformation and rebuild the power of the Catholic Church through reform, religious orders, and education. The Counter-Reformation was successful in saving the integrity of the Roman Catholic Church, but states where the government adopted Protestantism remained. In order for the pope to succeed in reforming the Catholic Church, he would need support. Pope Paul Ill called the Council of Trend in December of 1 545 (History Learning Site, 2014).Although it took eighteen years to conclude, the Council of Trend proved to be the most important church council in a thousand years (Soppy, 2009, p. 264). The reform council was intended to examine doctrine and reform, and was responsi ble for the reaffirmation and clarification of major church doctrines. In order to please the Protestants, Charles V wanted abuses coked at in hopes it would bring them back to the church (History Learning Site, 2014). The council admitted to corrupt practices within the church and took stern measures to correct them.New laws were put in place to combat pluralism, simony, nepotism, immorality, and ignorance (Soppy, 2009, p. 265). Priests were no longer allowed to avoid church services with the reform of absenteeism. Also, the selling of indulgences was banned. While the church had gone through many reform councils, the Council of Trend was unique in the fact that so many of its decrees were carried UT and actual change was taking place in the church (Soppy, 2009, p. 265). The Council of Trend helped to solve internal problems of the Catholic Church.To improve the Catholic standing within the communities, a number of new religious orders started during the Counter-Reformation. While the founding of religious orders traditionally brought about renewal and reform for the Catholic Church, Pope Innocent Ill discouraged their establishment in 121 5 in order to gain greater control over the papacy (Soppy, 2009, p. 256). The first new order established was the Thinness. The Thinness were advocates for improvement of the Catholic Church and set an example of how good priests should live and work (History Learning Site, 2014).The Ursine was an order for women that promoted the education of women and children. Even some older orders responded by modernizing themselves (History Learning Site, 2014). Education proved to be a prominent aid as well in the Catholic Reformation. Igniting Loyola founded the Society of Jesus in 1540. Loyola ensured the Jesuits were highly disciplined, and education was at the heart of the movement (History Learning Site, 2014). After many years of training, a Jesuit was considered prepared to carry out his work.By Alloy's death in 1556, there we re thirty-five Jesuit colleges throughout Europe as a base for the Counter-Reformation and the society had grown to about one thousand members (Soppy, 2009, p. 260). In the sixteenth century, the Catholic Reformation began when the Roman Catholic Church was at risk of losing its religious control in Europe. The Counter-Reformation succeeded in reducing the spread of Protestantism in Europe and was able to renew the face of Catholicism by reforming and educating the clergy, and initiating new religious orders. 4.While women were often not allowed public roles during the Renaissance and Reformation periods, there were some examples of powerful or influential women in prominent public and leadership roles. Choose three of the following and discuss the roles these women played in shaping the society and culture of their age: Queen Elizabeth l, Catherine Domenici, SST. Teresa of Avail, Christine De Pizza, Artemisia Gentiles. During the Renaissance and Reformation period, women were often not allowed to pursue public roles. Opportunities for women were severely restricted, and few had a chance to receive a proper education.Fortunately, there are a few examples of powerful or influential women such as Queen Elizabeth l, Christine De Pizza, and Artemisia Gentiles, who played prominent roles in shaping the society and culture of their age. Queen Elizabeth I of England was the first daughter of Henry VIII and Anne Bobble. Elizabeth ascended the throne in 1558, and she ruled for nearly 45 years. Young Elizabeth acted swiftly, after taking the reins from her sister, to address the pressing issue of religion. At her first session in Parliament, Queen Elizabeth called for the passage of the Act of Supremacy, which re-established he Church of England (The Biography. Mom website, 2014). Elizabeth took a more moderate stance, hoping to appeal to both Protestants and Catholics. The Elizabethan settlement permitted the clergy to marry, but also continued the traditional Episcopa l system (Soppy, 2009, p. 244). Her reign is sometimes known as the Golden Age because of Elizabethan support of the arts. According to Soppy (2009), the England of Queen Elizabeth I featured remarkable literary talents such as William Shakespeare, the dramatist Christopher Marlowe, and poets Edmund Spencer, Sir Philip Sidney and his sister Mary (p. 46). When Spain set its sights on England, the English Ana was able to defeat the infamous Spanish Armada in 1588 (The Biography. Com website, 2014). Elizabeth also sponsored new efforts for colonization of the New World. Queen Elizabeth I provided England with a long period of stability and consistency. Christine De Pizza was an influential writer who advocated women's rights during the Northern Renaissance. As Soppy (2009) explains, few French writers had such a significant impact on the modern world as Christine De Pizza (p. 141).Pizza was not only the first woman to write professionally, but she was also the first enemies to be publi shed (Soppy, 2009, p. 141). Pizza began writing to support her family after her father and husband died. Her most important work, The Book of the City of Ladies, described a world in which women were capable of doing all the work necessary to run a city (Soppy, 2009, p. 143). The book was revolutionary and was written to combat the traditional ideas that people had about women's nature. Christine De Pizza was an influential figure who proved women could be independent and have a voice in a man's world.Artemisia Gentiles was one of the most prominent female artists of her time. Gentiles was trained by the endowed master Carving, who influenced her use of light and shade to heighten emotions and her strong sense of composition (Soppy, 2009, p. 103). In 1611, one of her teachers and a friend of her father's, Stagnation Tasks, raped seventeen-year-old Gentiles. Gentiles maintained during the seven-month trial, in which she was tortured with thumbscrews that Tasks was guilty of the crime (Soppy, 2009, p. 103).This traumatic event also seems to have influenced the subject matter of her paintings. Gentiles clearly identified herself with Judith, a strong, biblical heroine (Soppy, 2009, p. 104). Artemisia Genteelness's extraordinary work helped other women artists to enter a male-dominated field. While women faced many difficulties during the Renaissance and Reformation period, some were able to overcome the obstacles. Queen Elizabeth l, Christine De Pizza, and Artemisia Gentiles all overcame personal and societal struggles and played significant roles in influencing the society and culture of their age. . Within the context of the Italian Renaissance, what was humanism, and what role did humanism and humanists play in Renaissance society and culture? In what ways did Italian Renaissance humanism differ from the animus of Northern Europe? For centuries, mankind looked to religion and the Catholic Church for guidance and answers. In the fourteenth century, when a cultu ral movement known as the Renaissance began in Italy, the qualities of humanism became more prominent. Instead of seeking supernatural explanations, humanists were using scientific and rational analysis.Within the context of the Italian Renaissance, humanism was a movement that celebrated the revival of classical study. Humanism played a pivotal role in the Italian Renaissance, influencing society and culture through art, architecture, and literature. Humanism had a profound effect on art during the Renaissance period. Painters and sculptors began to focus more on the beauty, especially of the male human body. Michelangelo David boldly glorifies the naked human body (Soppy, 2009, p. 111). David was no longer a small effeminate boy, but a giant muscular hero.Paintings such as Michelangelo The Last Judgment also show a sharp contrast to the Middle Ages. â€Å"Medieval depictions of the last Judgment generally showed figures dressed according to their social rank with Christ, the Virg in, and the apostles enthroned in heaven (Soppy, 2009, p. 98). Michelangelo painting illustrates mostly undressed figures grouped together around Christ. Michelangelo even included a self-portrait as SST. Bartholomew, who was flayed alive (Soppy, 2009, p. 98). The Renaissance period also saw a rise in portraits.In the Middle Ages, to commission a portrait of oneself was considered prideful and vain (Soppy, 2009, p. 99). With humanism shaping the Renaissance, this all changed and prominent individuals wanted to be amortized in paintings and sculptures. Just as the paintings and sculptures became more beautiful during the Renaissance, so did the architecture. The architect Leon Battista Alberta â€Å"called for the building of beautiful cities worthy of humiliatingly inclined men and women of virtue† (Soppy, 2009, p. 112).Alberta felt that architecture should be a social art, and each building should be planned in relation to its social functions and setting (Soppy, 2009, p. 11 2). While architects still used and modified classical models, they felt free to make exciting innovations (Soppy, 2009, p. 87). Architecture of the Renaissance boldly departed from medieval styles and conventions. Likewise, literature written during the Italian Renaissance was beginning to change. Writers such as Niccole Machiavelli attempted to understand human nature. While medieval political theorists were under the agreement that politics was a branch of ethics.Niccole Machiavelli in his political book The Prince argues that since people are basically bad, rulers may have to behave inappropriately as well (Soppy, 2009, p. 81). In addition to Latin, which was the language of the Church, humanist writers began to use the vernacular. Italian Renaissance humanism differed from the humanist movement that developed in Northern Europe. While both shared a revival of classical learning, rather humanists were driven by religious ideals. Northern humanists placed more of an emphasis on m an being the highest of God's creatures (Nickels, 2000). Renaissance How Did the Renaissance Change Man's View of Man? The Renaissance was a period of big change peasants become more self-sufficient. More and in European history. It was a time of intellectual more serfs gained their freedom and no longer excitement, when art and literature blossomed depended on lords. Some freed serfs migrated and groundbreaking scientific advances were made. Over the course of about 300 years , the Renaissance spread from its home base in Italy to western and northern Europe. The effect was like a sunrise making its way across the land.To understand the changes the Renaissance produced, it helps to review what European society was like before it arrived. The time period before the Renaissance is usually called the Middle Ages, which stretched from the fall of the Roman Empire around 500 CE to about 1350. During the Middle Ages, the Roman Catholic Church and the Pope were the primary players in Europe. The custodians of culture -that is, the people who owned most of t he books and made handwritten copies of the Bible -were priests who often lived a closed existence inside the walls of monasteries.School s were few. Illiteracy was widespread. Most of the population, more than 85 percent, was peasant farmers called serfs who worked for a lord and his estate. Serfs were little more than slaves. Both serfs and their masters looked to the Catholic Church and the Bible to explain the world. The art and literature that existed focused on Jesus Christ and sin. In the sass, important changes began to happen. Improved farming methods helped to towns, where they took up trades. The number of merchants and bankers increased.Since these people needed to have an education to effectively carry on their work, literacy spread. Eventually, educated people began to question the teachings of the Church. A movement called humanism developed, which praised the beauty and intelligence of the individual. As more people became educated, humanism worked its way into the a rts, literature, the sciences, and medicine. The early Renaissance was especially vigorous in the city-states of Italy -places like Rome, Venice, Florence, and Milan.The invention of he printing press in the mid-sass gave the Renaissance and humanism even more momentum. Initially, the Remains seance was an upper-middle class movement, but thanks to the mechanization of printing, shopkeepers and street sweepers were able to afford books and articles that discussed the new ideas spreading across Europe. As a result, people started to look at themselves in a new way. But what, exactly, was this new way? Examine the documents that follow and answer the question: How did the Renaissance change man ‘s view foeman ? Renaissance Renaissance 14th-17th Century -meaner â€Å"revival†, also, ‘rebirth' revival of interest in ancient Greek, Roman culture, humanist scholars attempted to rid feudal Europe of Church domination and conservatism -old sciences revived, new science emerged -national languages and cultures took shape, free from Roman Church authority—art and literature flourished -began in Florence Italy, spread to all of Europe Due to its geographic position, foreign trade and commerce developed in Italy. – accumulation of wealth Rise of Humanism As wealth accumulated in Italy, an increased interest in other things.Nun, academies, libraries, study. Time and money for things of beauty. Intellectuals freed from training of priests and spreading Christian faith, began to represent the views of the bourgeoisie, providing middle class with new philosophies and ideas – . –heart humanist philosophy † The greatness of man†. See page 131, Shakespeare quotation —promotion of wealth, pleasure, admiration for human body medieval brooding about death and ‘other world' replaced by interest in living for resent and future progress of mankind.Literature Vacation â€Å"Dodecahedron†-tale of 7 women and 3 men on way to escape Black Death. Witty, naughty, praise of true love, wisdom. Began to express the voices of modern society. Considered greatest prose achievement in medieval literature. Patriarch- â€Å"Canneries† book of lyrical songs. His works expressed ‘true' emotions. Art A break with medieval tradition at end of 13th c. Slowed up by Black Death. Revived Early 1 5th century, a decided break with medieval tradition. -art broke away fromChurch domination –artists, considered craftsman by church, became distinct class like writers and poets—those considered to do ‘noble' work. —themes once focused on Bible, now reflected an interest/appreciation for all aspects of man and nature. Ref lected reality in depiction—muscles, sinews, and so on . Artists studied ruins of ancient roman and Greek temples, putting many of the perceived principles of ancient civilization into their works. Also, individual collectors began to support them—rather than Church exclusively. -introduced into the works, scientific theories and principles of anatomy and proportion. Early artists Sotto?more realistic depiction of space Donated—sculptor, sought to intro. Ancient principles into his work, also engaged in anatomy for knowledge of body. â€Å"David†, a biblical hero in perfect proportions. High Renaissance Leonardo dad Vinci â€Å"Renaissance man† Scientist, architect, engineer, sculptor. â€Å"Mona Lisa†, â€Å"Last Supper† 2 of the most famous paintings in world. Scientist, architect, engineer, sculptor.Michelangelo sculptor, painter, architect, poet went beyond decoration and realism, sought freedom of expression. â€Å"David†, â€Å"Sistine Chapel† Raphael Sweetness of temper, harmony, balance Series of Madonna paintings, † School of Athens†Ã¢â‚¬â€depicting Plato and Aristotle arguing, surrounded by audience in variety of postures. Titian Great colorist, became a model for the later modern mode of painting. Also established oil paint on canvas as the typical medium in western art â€Å"Reclining Nude†, â€Å"Sacred and profane love†.

Grapes of Wrath Essay

In Grapes of Wrath, John Steinbeck wrote about the Joads and their forced migration from Oklahoma to California. They were forced to leave their simple farming life because of the Great Depression. Through the struggles of the members and friends of the Joads, Steinbeck was able to portray an undesirable, yet accurate picture of America in the early twentieth century. Thus, this story is considered as one of the most powerful social novels in human history. But, Steinbeck did not just describe the country where he lived. In the later part of the novel, Steinbeck crafted a political message that is intended to change the present and unacceptable state of America. In Nobody Knows My Name, James Baldwin wrote a series of essays about the experiences, thoughts, and struggles of an African-American deep in the heart of Europe. The collection of essays appears to be a rite of passage for Baldwin who did not want to be labeled as a Negro writer, but simply an American writer. But, through the series of essays, Baldwin wove together his own political message, which wanted to radically shift the point of view of society about what America is all about. In both pieces of literature, it can be found that the written works of art are not just mere expressions of the authors’ creativity. This is because a simple creative expression is wandering and aimless. The written art is similar to a powerful sword that can be wielded to effect political and social changes, but this figurative sword obeys the authors’ personal views that are derived from their personal experiences. Despite the personal basis of the authors’ opinions, the political nature of the written art is needed in societies that are thrown in the midst of division and conflict because the political nature of written art serves as a guiding beacon of light, both for the ordinary citizens and for the political leaders. Steinbeck’s Grapes of Wrath has many interpretations that originate from varying perspectives, such as religious, economic, social, political, and personal. The same could be said of Baldwin’s Nobody Knows My Name. Different and numerous interpretations of literary works are acceptable because that is the nature of all literary works and the authors could not be confronted and asked to choose which interpretation is the most accurate. It is probable that Steinbeck purposely wove a novel that is a mosaic of several messages. And it is also probable that Baldwin delved into different issues and each essay in the said collection might be about more than one perspective. But, in comparing the novel and the essay collection, the two perspectives that will be analyzed are the similar personal and the political beliefs of the authors about the American society. Both Steinbeck and Baldwin see a divided American society. In Steinbeck’s novel, the division is between the rich and the poor. This division is felt sharply in the Great Depression when the rich and powerful preyed on the desperation of the poor people. The reputed rich grape vineyards in California became attractive to the Joads and other poor people who are suffering the pangs of hunger due to the poor harvest. The house was dead, and the fields were dead† (Steinbeck, 135). The family chose to uproot themselves and went to California. But, the vineyards did not deliver the promise of providing enough food security for the people. Instead, the Joads toiled hard, day and night, but remained poor, oppressed, and discriminated. In Baldwin’s essay, the division is between the Blacks and the White. The Civil War has ended but the discrimination against the Black Americans remained. Many Americans gave lip service to the concept of equality and assimilation, but it is far more difficult to remove the generations-old dogma of Blacks being an inferior race. Hoping to achieve the desired state of equality, the Blacks fought by excelling in the fields of sports, music, and literature. But this was not enough. Instead, the Blacks continued to endure discrimination. The nature of the division that was described by Steinbeck may not be exactly the same as the division described by Baldwin. But the division and the conflict are strongly felt. And because of the presence of the conflict, America is not united. Unfortunately, there are more conflicts that exist other than the conflict between people of different races and people who come from different socio-economic status. There are conflicts based on gender, education, and sexual orientation. â€Å"The tensions of American life, as well as the possibilities, are tremendous† (Baldwin, 11). But what could be the long-term implications of having a divided country? Both Steinbeck and Baldwin predicted that the present divisions in America would lead to overwhelming wrath that might destroy society. In Steinbeck’s novel, the poor finds that many of their opportunities are kept away from them or wasted away by the rich and powerful. â€Å"The people come with nets to fish for potatoes in the river, and the guards hold them back †¦ in the eyes of the hungry there is a growing wrath† (Steinbeck, 477). It is suggested that the travels of Steinbeck revealed to him the desolate state of his country and the increasing resentment of the poor. In Baldwin’s essay Fifth Avenue, Uptown: a Letter from Harlem, he described the rotting and festering social situation of Harlem, the corner of the world where he grew up. Baldwin drew upon his experiences and observations when he was still living in Harlem to create this essay that depicts the oppression that the Whites wielded through the police. The policemen â€Å"represent the force of the white world †¦ the black man corralled up here, in his place† (Baldwin, 57). The Blacks have began to realize that they were being discriminated and that the basic right to human dignity was been taken away from them through the selfish and callous way that the Whites treated them in the past decades. But, instead of being apologetic, the Whites, being the majority, demanded assimilation. It would be inevitable that the Blacks would feel resentment. And with resentment, there would be a burgeoning anger. Steinbeck and Baldwin are personally aware of the negative effects of the existing conflicts in their societies. They knew that anger would be fermented. There is a limit to the patience of the people who are being oppressed. What then should Americans do with the existing conflicts in their country? Both Steinbeck and Baldwin personally believed that there must be a radical political change in the country, but for any radical change to happen, there should also be a radical change within each individual American. In Steinbeck’s novel, there were many characters that underwent changes throughout the story. However, the character that underwent the most radical change was Rose of Sharon, who, after suffering from the loss of her own child, has agreed to nurse an old man. â€Å"Then she lay down beside him. He shook his head slowly from side to side. Rose of Sharon loosened one side of the blanket and bared her breast† (Steinbeck, 619). This last scene in Steinbeck’s novel often elicits a violent reaction from readers. But, upon reflection, it was the most humane act of all. The violent reaction occurred simply because many readers are trapped within the bounds of society’s conventions. Without these conventions, the readers will be rid of preconceptions that prevent them from reaching out to other people. Without preconceptions, the division between the poor and the rich would eventually disappear. In Baldwin’s essays, the personal change that he wanted to obtain is to prevent the self from following the tides of anger that will sweep and destroy the country. Thus, instead of wearing the easy cloak called Negro writer, he chose to create a new one, the American writer. He found that the American writers of his time lack the sense of purpose that a literary artist should have. This is because the American writer, similar to the many readers of Steinbeck, is trapped by conventions of society. Baldwin believes that unless the American writer â€Å"is released from the habit of flexing his muscles and proving that he is just a regular guy that he realizes how crippling this habit has been† (Baldwin, 6). If all Americans will remove the concept of race from their minds, they will find that there is no Negro problem after all. The concept of effecting an individual change prior to achieving a wider social change evolved primarily from the personal experiences of the authors and from their observations. These were distilled to create the plot of the novel and the subject of the essays. As influential authors, were Steinbeck and Baldwin ethically appropriate in creating literary works that came from their personal experiences and personal political beliefs? The answer is an affirmative. The literary artist must take his own personal history, distill truth from his experiences, and use his insights responsibly by sending a political and social message to the rest of the world.

Solomons Temple essays

Solomons Temple essays Solomon's temple was constructed around 966 BC, at Mount Moria, out of the finest wood and metals. The temple remained there for almost four hundred years when it was destroyed by the army of Nabuchodonozor in 586 BC. In Hebrew, it is called Bet Yehovah, meaning "house of Jehovah", the New Testament calls it oikos, meaning "the house", and in Latin it was called cella, meaning "the most holy place of the temple". The temple was constructed on the highest point in the land, surrounded by courts and royal palaces. The story of the temple begins with King Solomon's father, King David. He commanded that all of his people should be counted. One day, he saw an angel, sent by God, to strike down all of the people as a punishment for David's pride. King David repented and bought the land where he saw the angel. He gathered treasures from foreign lands and his people to build a great temple to God, but his son Solomon did the actual construction. He went to Hiram, King Tyre in Phoenicia to hire workers since the Jews were not skilled in the arts. He hired experts in masonry, brass working and carpentry. The measurement used to construct the temple was the cubit. Even though there are many different translations of exactly how long a cubit is, my research shows that it was roughly one foot, five and three fourth inches. Construction of the temple was finally completed seven and a half years after it started with a dedication from King Solomon. The interior of the temple had two chambers, which were not equal in length. The height of both chambers was twenty cubits, however the first chamber was longer by twenty cubits. The first one was called the hekal, which means "Holy Place". Inside this room was a golden table that priests would place the loaves of proposition on every Sunday. There were also five candles on both sides of the room. These candles were made of pure gold and were each fueled by seven oil lamps. To the E...

How to Get a CDL in Massachusetts

How to Get a CDL in Massachusetts This article applies to anyone who wants to apply for a CDL in Massachusetts. If you want to learn about getting a CDL in other states, TheJobNetwork has put together a very comprehensive CDL guide on every state of the country. MassachusettsEligibilityIf you are at least 21 years old  and have not had your driver’s license or right to operate revoked, you may apply for an interstate transport CDL permit. If you are at least 18 years old  and have not had your driver’s license or right to operate revoked, you may apply for an intrastate (Massachusetts only) transport CDL permit.RequirementsFederal law requires all  commercial drivers have a social security number that verifies with the Social Security Administration.Drivers of commercial vehicles over 10,000 lbs. must carry a valid US Department of Transportation (D.O.T.) approved medical certificate. Also, drivers transporting 15 or more passengers or carrying placarded hazardous materials, regardless of vehicle size, are required to carry a D.O.T. medical certificate.Written TestObtain a   CDL, you must first fill out an application (available at any RMV full-service office or on the RMV website).  Then,  present the application, the required identification, and the $30.00 written test fee, and the fee for any endorsements, in person, to any RMV full service office to take the written test.  If you pass the written test, you will receive a 2-year permit.Road TestFinally, a road test is usually required when applying for a CDL. When you are ready to take a road test, you must call the RMV Telephone Center to schedule your road test. All road tests must be scheduled by the Telephone Center. You may NOT make a road test appointment in person.For the road test,  you you must  supply a properly equipped, legally registered and insured vehicle with  a valid inspection sticker. It must be of the proper type and manufacturer’s GVW  rating for the class license you are applyi ng for, and it must pass a safety check by the examiner.The skills that will be tested during a CDL road test are pre-trip vehicle inspection, basic vehicle control, and   an on-road test

Nursing Essay Example | Topics and Well Written Essays - 1250 words

Nursing - Essay Example This has become the prime importance in nursing ethics. The nursing profession wants the nurse to deliver the highest standards of honesty and ethics. ((Butts, p. 11) It is important that the nursing profession formulate and adheres to these ideals and do not try exploiting. Nursing ethics usually begins with the cases that they deal with in their daily work routines. It moves around the people that we come across in the health care system such as patients, families, physicians and other staffs. It cannot be learnt in the classes but when the nurse interacts with the patients, this becomes the foundation, and their work begins on ethical ground. The situation has to be evaluated with â€Å"caring, consideration, and a willingness to assume responsibility† (Butts, p. 11; Munson, 2004, p. 788).The nurse has to exhibit these qualities and has to help the patient. According to the World Medical Association the Oath taken by the nurse is ‘the health and the life of my patient will be my first consideration.’ (Harrington, p.102) It means they take the Oath and to maintain this they need to feel responsible and upheld the moral values. Nurses have to exhibit these qualities with the people they are dealing with effectively. The two important ethics of nursing are autonomy and act as patients’ advocate. The ethical goal also is to safeguard the patient’s information and to build in the trust and confidence. Respect for autonomy: The principle of beneficence can be taken into consideration, which means to take action that promotes welfare of other people. Sometimes the conflict occurs if nurse decide to act in ways that they believe are for a patient’s own good. These actions are opposed to the patients’ references. The autonomy nature which... This essay approves that the confidentiality of the patient’s information is the prime responsibility and the nurse has to show the ethical values and inculcate the habit of not discussing patient’s information in public places and so forth. Another ethical issue is protecting patients from negligent co-workers and to help them when needed. There is ethical confrontation that the nurse has to go through in the day to day life. But we can see that the nursing education is dominated by the medical profession. The problem with nursing can directly impact the problem with healthcare. The major issue that has to be sorted out is the nursing shortage. Most of us are aware of the nursing shortage and are concerned, as we go through the negative experience when we visit the short staffed hospitals. The integral part of hospitals, nursing homes, home health agencies form the nursing. Nursing faculty turnover is also a concern within nursing educational institutes. The disparity in the salaries between the faculty and the nurse is one of the reasons. The Blue Ribbon commission and the concept of differentiated practice have led to reformation. This report makes a conclusion that nursing is a profession distinct from medicine and it emphasizes on ‘the medicine cures whereas the nurse cares."This kind of reformative and innovative methods brings in the hope of achieving success in the field of health care. When the level of satisfaction of the patient and the skills of the nurse synchronize then we can expect the harmony that can yield positive outcomes.