Organisations culture Essay

1.Executive summary In this paper I look at how organisations develop ‘culture’ and how this culture can be created, manipulated and changed my management. I also look at what other factors can change and affect a companies’ culture. The paper will take the following format. A definition of culture and the problems associated with its definition. I then look at how organisationl culture develops, with an explanation of the levels of cultural analysis, a look at the various different types of culture, and the role of the leader/manager in creating the organisations culture. How culture can be changed and the skills and actions needed by management to successfully implement a cultural change. I then finish with a conclusion. 2.Defining organisational culture What is organisational culture? This it has been found, is not an easy question to answer. The concept of culture has its roots in anthropology, the study of human affairs. In this context, culture has been used to designate two different things. A tribe or a social group is studied as a ‘culture’ that produces and may have cultural artefacts. The second use of the term refers to aspects within a given culture, such as customs, rituals, knowledge and so on. (Sackman, S, 1991). In the context of organisational culture it is largely the second approach that is studied. Although people may not be aware consciously of culture, it still has a persuasive influence over their behaviour and actions. (Mullins, L, 2002). This statement explains that although we may not have the knowledge that we belong to a certain cultural group it will still have an impact on our behaviour and in an organisational sense, our working lives. The culture concept began to affect organisational thinking in the late 1970’s and early 1980’s. Although is it evident in ideas from a number of earlier writers, for example Bernard (1938) and Jacques (1952). If we look at a number of different of organisations it is clear to see that ‘things are done differently’. This idea applies to all organisations, even in similar companies that are operating in the same industry. Tesco provides  much the same service as Sainsburys, but on close inspection we would be able to see the differences in which the two companies operate. It is more difficult however to describe how things are ‘done differently’, or why the company ‘feels’ different. A major problem with the concept of culture is the degree to which individuals, organisations or entire communities display characteristics which are consistent within it. (Martin, J, 2001). Do all British people display characteristics that are consistent with British culture? It is clear that although there are many similarities in the behaviour of people within a defined culture, that individual differences provide some variety. The same must also be assumed in the context of organisational culture. Another problem with finding a definition for organisational culture is the sheer number of definitions that already exist. Kroeber and Kluckhorn list more than 250 definitions of culture, that include components such as ideas, concepts, ideologies values, attitudes, goals, norms, learned behaviours, symbols, rites, rituals, customs, myths, habits or artefacts such as tools and other material representations. (Sackman, S, 1991). This inevitably leads to confusion amongst researchers as to a universal definition of organisational culture. The term ‘the way we do things around here’ (Deal and Kennedy, 1988) is often accepted as an operational definition of organisational culture. However this offers little in terms of the content of culture. Kilman et al. (1985) suggests ‘culture is the reflects the ideologies, shared philosophies, values beliefs, assumptions, attitudes, expectations, and norms of an organisation’ 3.Levels of culture Now we have looked at a definition of organisational culture we should look deeper into what develops and makes up an organisations culture. According to Schein (1985), organisational culture is made up of three levels. Visible organisational structures and processes (Hard to decipher) Strategies, goals, philosophies (Espoused justification) Unconscious, taken for granted beliefs, habits of perception, thought thought and feeling (Ultimate source of values and action) The Levels of Organizational Culture, Schein, E (1985) Artefacts These form the surface level of culture. They include all the things that a person sees, hears and has contact with. In an organisation it would be the architecture of the environment such as the management hierarchy, its technology, its creations and products and its style in terms of manners of address both up and down the hierarchy, dress codes and formal procedures. Schein identifies the most important point of this level being that artefacts are easy to identify but hard to decipher. Two organisations may well have the same system in operation but they can mean different things in terms of the culture of the organisation. Schein puts his point into an example by saying both the Egyptians and Mayas built large pyramids, but they were tombs in one culture and temples in the other. This point is contradicted by Gagliardi (1990) who says ‘ones own response to physical artefacts such as buildings and other office layouts can lead to the identification of major images and root metaphors that reflect the deepest levels of culture’. This is supported by my own experience. I have worked in a supermarket, an  organisation with a tall management hierarchy. Many of the artefacts of the organisation gave the impression of a very formal culture. A strict uniformed dress code was in place, with management wearing different colours from subordinates, and formal forms of address being used. The company was also largely bureaucratic with countless forms to be filled out a large numbers of standard procedures in place. One person however may look at a very informal organisation and class it as inefficient and unproductive, while another may class it as innovative and free from unnecessary bureaucracy, this depends on the individuals previous preconceptions about the artefacts that are present. Values Values are usually one persons beliefs about a given situation. If a manager believes that at a certain time of the year his/her company should run at a lower capacity due to demand etc. This is attributed to his personal values. Only once these values are acted on, successfully implemented and accepted by the organisation do they become transformed into underlying assumptions. From a marketing perspective, some of these values may remain conscious and may be explicitly stated in a company’s mission statement as the â€Å"dominant values of the organisation† (Deal and Kennedy, 1982). Only values that are concrete that can be physically and socially validated, they are confirmed by the group’s experiences, go through his transformation process. Underlying assumptions If a solution to a problem works frequently then it is often accepted as a rule for solving the given problem. The power of culture comes forth because these assumptions are shared within the group and are therefore mutually reinforced. These assumptions can often cause problems when someone new, with a different set of underlying assumptions from a previous culture, joins the organisation. As humans we like stability. Any decision which challenges or questions an underlying assumption, such as changing a costing method, or a method of production, will likely lead to anxiety and defensiveness within the organisation. A skill required by managers wishing to change aspects of an organisations culture is to recognise this connection, to get to the deeper levels of culture, and to deal with the anxiety that results when these assumptions are changed. The three stages are linked constantly together. ‘Basic assumptions are treated as the essence- what culture really is; and values and behaviours are treated as observed manifestations of the culture essence.’ (Mullins, 2002). We are able to see now how culture is developed in term of ‘values’ being acted upon and accepted by the organisation, these values being transformed into ‘underlying assumptions’ and the artefacts of the organisation being formed by the interpretation of these underlying assumptions. 4.Types of organisational culture Handy (1993) identifies four types of organisational culture. Power culture Power cultures revolve around a focal person or small group, this person or group has absolute power throughout the entire organisation. It is often found in small entrepreneurial companies, and relies largely on trust and communication. It is normally non-bureaucratic with few formal procedures. The success of the organisation depends largely on the skill of the focal person or group. Role culture Role cultures are often largely bureaucratic, it is often described as a small number of senior managers resting on the strong pillars of the various functions of the organisation. Each person has a specified role within a function of the organisation which in turn has a specified role within  organisation as a whole. These roles are expected to be adhered to and it is rare for an individual or function to deviate into different areas of the business. Predictability and stability are two main themes within this type of culture. This type of culture often develops in large companies with large numbers of staff and a tall management hierarchy. Companies with this type of culture tend to have steady objectives and operate in largely predictive markets. Again this relates back my own experience as this type of culture is largely prevalent in supermarket chains. Task culture Task cultures recognise the objectives and goals of the organisation as being paramount. Handy describes this as a ‘net’ or ‘matrix’ culture. Power is often shared by a team of experts who are highly manoeuvrable to suit the needs of the organisation. It largely found in team or project based organisations such as consultancy firms or engineers. Person Culture Person cultures are largely individual orientated. Any structure is solely suited to aid the individuals within the organisation. There is no specific power structure with individuals having complete power over their own operations. Examples of this would be barristers chambers, architects, business consultants, individuals that have come together to share resources such as office space and admin support. Some people are more suited to different types of cultures than others. Where one person will be happy working in an organisation with a task culture, he/she may feel constricted and undervalued in a role culture environment. Another person may be the opposite and may feel secure within a largely role orientated company. An important skill for managers is being able firstly to identify the type of culture his/her organisation is operating in and then to hire the correct people for that culture, this helps in reducing any anxiety caused by  changes to underlying assumptions previously discussed. There are many other models of the types of organisational culture available to the researcher. Writings by Deal and Kennedy on the generic cultures, Ouchi’s type Z companies, and several more. The focus of this paper however is on the development and change of culture and this will be explored in the following sections. 5. Factors affecting the development of culture The role of the founder ‘Organisations do not form accidentally or spontaneously. They are â€Å"created† because one or more individuals perceive that the coordinated and concerted action of a number of people can accomplish something that an individual cannot’ (Frost,p et al. 1991) At the beginning of an organisations life the founder often has complete control over the organisation. He/she will make most of not all of the important decisions over all areas of the organisations operations. ‘Because they had the original idea, founders will typically have their own notion, based on their own cultural history and personality of how to get the idea fulfilled. (Schein, 1985). Since the founder started the group it is natural to assume that he/she also impose their thoughts, values and assumptions on the group. As new members enter the group the founders assumption will be changed and modified to suit the new organisation, but will always have the biggest impact on what becomes the organisational culture. This has large implications for the future of the organisation. If the company was founded by an informal, easy going type of person then this is the type of organisational culture that is likely to develop. Similarly if the organisation is founded by a formal, autocratic person, the company will likely develop this kind of organisational culture. This will continue to form the organisations culture and have a large influence on the actions of the company even if new leaders are brought in to the organisation. The assumptions of the founder will already be deep routed and form the basis of  the culture. Size Size affects an organisation because of the formality that is often required in larger companies. A large company with many levels of management and a large number of functions or even businesses cannot realistically operate on an informal level. This has implications for the culture of the organisation. Technology If the company uses highly technological systems and procedures in its operations ie pharmaceuticals, the cultural emphasis will be on the technical skills of its employees. A company in the service sector may have a cultural slant towards customer service. Goals and objectives What the organisation wants to achieve will also affect culture. An organisation that wishes to become a market leader may inherit cultural values that reflect that attitude, i.e. company image focused, or have a heavy marketing orientation. Environment There are many environmental factors that can affect an organisations culture, stakeholders, competitors, government etc. etc. How a company chooses to interact with each of these environmental forces will determine how the organisations culture develops. People The preferred style of work amongst both senior management and employees has a large effect on the organisations culture. If senior management attempt to implement a culture that is unacceptable to employees a reaction will  follow, industrial action, low motivation, poor productivity etc. Likewise if employees attempt to force management into following their own culture then a negative reaction will also result. i.e. relocation or the replacement of workers. (Section taken from Martin, J, Organizational Behaviour, 2001) Senior management need to realise the factors that affect an organisations culture and attempt to you analyse the likely impact major business decisions may have. Failure to do may have negative consequences for the culture and hence the success of the company. 6.Cultural change, the role of management â€Å"There is some considerable debate as to whether changing something as deep-seated as corporate culture is possible’ Writers with this view usually focus on the deeper levels of culture, the underlying assumptions. Turner (1986) supports this view by suggesting that it would not be possible to manipulate it accurately because it becomes such an integral part of the organisations fabric. Because these are taken for granted assumptions about organisational life, members cannot envision any other way of operating. Those advocating corporate culture usually focus on the surface elements of culture, the artefacts. These are more easily changed than the deeper routed assumptions. Some writers have argued that unless the deeper assumptions are changed that the company will revert back to old ways of operating. Despite these arguments there is wide consensus that cultural change should only be attempted as a last resort and after other avenues have been sought. (Cummings, Worley, 1993) A primary task of management is to control the activity of employees to best serve defined organizational interests. They can achieve this control using formalized rules (bureaucratic mechanisms), economic rewards and sanctions or values and norms about how the work is to be done (â€Å"clan† or cultural  mechanisms) (Wilkins and Ouchi, 1983; cited by Sinclair, A, 1993). This statement reflects the common view that organisational culture needs to be aligned with organisational strategy if the company is to be successful. Many companies have now realised the importance of developing strategies harmonious with the organisations culture. Sometimes however culture needs to be changed, if circumstances require an organisation to follow a particular strategic route or a significant change affects the organisation i.e. market forces, government action, rapid growth etc. then the culture will have to be adjusted to suit the strategy and external environment. Managers require many skills in order to successfully change an organisations culture. It is a lengthy process that is full of danger. Staff need to be reassured and convinced that the new culture will work, otherwise defence mechanisms and the problems discussed earlier may begin show. The following guidelines to changing culture have been cited in (Cummings, T, Worley, C, Organization development and change, 1993) 1.Clear strategic vision- the firm needs to have a clear view of its operational strategy if culture is to be changed. Managers need to know where the company is now and where it is planning on going. 2.Top-management commitment- cultural change must be managed from the top of the organisation. Senior managers need to be committed to the new culture. They must have the staying to see the changes through. 3.Symbolic leadership- executives must communicate the new culture through their own actions. Their behaviour needs to symbolise the behaviours and actions that are being sought in the entire organisation. In an example given in the text, the CEO of Dana Corporation Rene McPherson threw the companies multi-volume policy manuals into a waste paper basket during a meeting and replaced them with a one page set of principles. 4.Supporting organisational change- the culture change must also be supported by changes in the organisational structure and operations, ‘the artefacts’ as have already been discussed. They can get people aware of the behaviours required in the new culture for the organisation to be successful. 5.Selection and socialization of newcomers and termination of deviants. One of the most important methods in changing an organisations culture is hiring the right people. This is particularly prominent in management positions where the manager has influence over the behaviour of subordinates. 6.Ethical and legal sensibility- sometimes when culture change happens some employees feel they are being hard done by, maybe due to a change in roles, due a promise made during the transition that has been fulfilled. This may lead to legal battles and or resignations from the company. These steps demonstrate some of the ways that managers can influence and successfully change an organisations culture. There is of course no universal solution to changing or influencing culture, all companies are different and individual approaches are more than likely necessary for cultural change to be successful. An example of cultural change is given in (Martin, J, Organizational Behaviour, 2001). In this case study of a motor car dealership in the UK, the newly appointed managing director wanted to change the company culture. The existing culture was largely autocratic with instructions coming down the hierarchy and staff carrying out these instructions. She wanted to change the culture so that the company has a more had team based approach with decision making at team level and initiative being used at all levels of the organisation. To do this she had to use drastic tactics such as showing staff a video of disappointed customers and even accepting a loss in revenue while the changes were being made. Along with this approach she introduced many changed such as more staff training, revision of pay schemes, continuous improvement groups, multi-functional teams etc. After three years the culture change was deemed complete and she could turn her hand to the future of the company. This case study highlights the often drastic measures and level of commitment that is required by managers to introduce a culture change to an organisation. 7.Conclusion It is relatively clear that organisational culture exists and that it plays a huge part in an organisations actions and the behaviour of its employees. Very few writers now argue with this point. I have discussed how culture develops in an organisation and the different levels and types of culture that emerge. Referring back to the second part of the original question, we have seen how managers can influence and attempt to change an organisations culture and the various problems that are encountered in this process. Although there are debates as to whether an organisations culture can or cannot be changed it would seem that there is a mid-point between the two arguments. There are examples of successful culture changes and I have given one in the text. It is clear that if properly organised and implemented a cultural change can be achieved. However we cannot assume that the culture has been changed all together. If the underlying assumptions are as strong as Schein and other writers claim then these will always affect the company culture in some shape or form. If the new culture is not carefully controlled could reappear. To conclude I would say, although cultural can be changed to suit the environment and organisational strategy, that managers should be cautious take into account the underlying principles that govern the organisational culture. 8.References Martin, J, (2001), Organizational Behaviour, 2nd edn, Thomson Learning Mullins, L, (2002), Management and Organisational Behaviour, 2nd edn, Financial Times, Prentice Hall Schein, E, (1992), Organizational Culture and Leadership, 2nd edn, Jossey-Bass Inc. Cummings, T and Worley, C, (1993), Organization Development and Change, 5th edn , West Publishing Company Sackman, S, (1991), Cultural knowledge in Organizations Exploring the Collective Mind, Sage Publications Frost, P et al. (1991), Reframing Organizational Culture, Sage Publications Sinclair, A, (1993), Approaches to organisational culture and ethics, Journal of Business Ethics, Dordrecht: Jan 1993. Vol. 12, Iss. 1; pg. 63, 11 pgs Wilson, A (2001), Understanding organisational culture and the implications for corporatemarketing, European Journal of Marketing, Bradford, Vol. 35, Iss. 3/4; pg. 353

Book Cover Analysis on the Pinocchio Effect Essay

Upon going through the vast artwork, one particular piece grabbed my attention. It was of a line up composed of men in boxer shorts in different colors. The overall look of the work gave it almost a vintage feeling because of the way the figures were drawn. It gave a sort of â€Å"pin-up† feel. Although composed of men, you can not help but be transported through time just by the visual aspect. The book was entitled â€Å"The Pinocchio Effect: On Making Italians, 1860-1920†. It dawned on me that these were Italians lined up, in a way that is reminiscent of a group of new recruits waiting to get their gears for war. As I further observed, these figures were progressing, starting from left to right. And taking this into consideration, I realized that this was a crude depiction of the evolution of an Italian man. The use of this illustration was very effective in stirring up intrigue in the work and as well as reinforcing what the book was about. Further research on the contents of the book revealed that this was indeed a book about the progression of the Italians after different Italian states began uniting into one nation (Stewart, 2007). This artwork was done by Isaac Tobin, an artist particularly renowned for his works on graphic design. The original look of the figures depicted in the work was compromised by the addition of color on the trunks. This added a comical feel to the overall mood of the figures, but is nonetheless effective in drawing out attention and to provide a contemporary feeling for the art. Overall, this artwork leaves a lasting impression and certainly a valuable addition to the cause of the book. It took the theme of the book and properly wielded the appropriate sources to tell its story at a moments glance.

Great War Assignment

This letter collection tell us about their bittersweet personal love story. The collected letters from Murray are addressed to his fiance Margaret who he was engaged to be married to. The tone in his letters are affectionate and loving. In the letters, he refers to her as â€Å"dear girl†2 â€Å"Honey girl†3 or â€Å"Girlie†4, and often tells how much he † dream[s] of [the] days†5 that they had together. For Murray, the existence of his sweet fiance Margaret was probably an emotional support on the war front. Letters from her perhaps gave him sense of certainty about their delightful future that eased his loneliness.Wellington Murray Dennis and Margaret Munroe letter, June, 1917, WWW Collection, www. Contraindicates. Ca ! Elongation Murray Dennis and Margaret Munroe letter, 20 May, 1917, WWW Collection, ! Elongation ! Elongation ! Elongation Murray Dennis and Margaret Munroe letter, July, 1917, WWW Collection, Matura's 3 The contents of his letters ex tend from everyday life on the battlefield to discussion on their relationship. He did not tell Margaret about the detailed hardships or horrors he experienced on the battlefield; this is, probably, because he did not want to make her worried or scared of losing him.Instead of sounding so concerned, he tries to think of something pleasant; â€Å"Instead of coming home to you tonight dear (as we had figured) I come â€Å"home† to a tent and in place of having you pouring out my tea and passing me delicious cakes across a clean white table cloth I get a certain issue of tea in a mess tin and I eat bread and cheese seated on the grass. â€Å"6 In this note, Murray combines reality, nostalgia, and fantasy. Together, they work as an escapism for him. In his mind, the reality of the battlefield somehow exists in parallel to happy memories and a spotless dream image.As he sipped â€Å"tea in a mess in† and eats â€Å"bread and cheese on the grass† after his duty, he remembers of going to â€Å"picnic parties†7 with Margaret back in Canada. As for nostalgia, he flashes back to her gentle way when she would pour his tea and pass him the delicious cake she made. Then fantasy plays a role in the memory. The phrase â€Å"coming home to you† represents his dream future of being married to Margaret, and â€Å"a clean white table cloth† is one example of details in his idealistic image. His daydream alters bitter ! Elongation ! Wellington Matura's 4 reality; â€Å"a tent† into the dream home, â€Å"bread and cheese seated on the grass† to delicious cakes†, and a â€Å"mess tin† to † a clean white table cloth†, believe it or not. Writing a letter to his fiance provided Murray a comforting time that he can live apart from the reality for a little while. It perhaps was a escapism for him; however, he might not had been necessary wanted to escape from the reality he was placed. Regarding the discu ssion about their relationship, it seems like Murray was having a debate in his head whether if he should have gotten married before he left Canada.In the first letter in this collection, written on May 4th, 1917, he noted it was a good session not to be married; â€Å"Still we were wise that we did not marry, no matter what our hearts prompted. â€Å"8 Perhaps, Murray thought he was saving her from having to live a lonely life by choosing not to marry her. Thus, Margaret is not forced to wait for him to be back to Canada, in addition, she would have a better chance to be marrying to another man and not live a lonely life, when Murray does not survive the war.Despite the rational decision in the beginning, he started to have mixed feeling about it because he realizes how â€Å"my[his] love [towards Margaret] has matured. 9 On July 5th 1917, he admits that he â€Å"thought it would have been better to have married [with Margaret]†10 because she might find â€Å"someone els e to help you[her] ease the burden. † 1 1 Clearly, Murray was faced with a dilemma; he wanted to establish an unshakable ! Elongation Murray Dennis and Margaret Munroe letter, 4 May, 1917, WWW Collection, ! 9 ! Elongation ! Elongation Matura's 5 connection with Margaret but Just could not let her to live a lonely life if he could not manage to survive. Not a single letters from Murray suggests that he supported or liked the war although he rarely expressed his dissatisfaction towards the warfare he was involved in. On May 4th, 1917, he reassuringly wrote in the letter â€Å"I'm [ He is] not lonesome nor downhearted†12 but he also tells Margaret that he's thinking about â€Å"what[their happy marriage] might have been had[happened] [if] this war [did] not intervened†13 in the same letter.Murray said he is not downhearted to give her sense of safety about him at the war, however, at the same time, he did not hide frustration about the war holding them back from the happy marriage. About 2 months later, he expressed his personal reflection about the war n the letter: â€Å"We had thought to be living our lives together in piece F[f]ann. how fate plays tricks with human plans. â€Å"14 Murray was amazed how the war derailed his future plans they had in mind in such an unpredictable way.As suggested in the beginning, he was an implement dealer not a career soldier; and, he probably had never thought he'd be a soldier nor supported the war. Everything 112 ! Littleton ! Eliminating ! 14 ! Elongation Matura's 6 that seemed to be real and going smoothly sank out of his sight, then his life changed dramatically. The war relocated him in a grim battlefield in an unknown country. There is no doubt that Murray was excited about what the future holds for him and Margaret.Perhaps, he tried the very best he could to survive on the battlefield, so that he can be back to his â€Å"Honey Girl†1 aback in the country. The following shows how he ended t he letter written on the letter written on July 7th, 1918; â€Å"The way you showed yourself so all mine honey girl is one of the sacred memories I have taken to France †¦ L loved you with my whole heart†¦ N[n]owe kisses and all love and honor to the mother of our children. Your faithfully Murray'16. This quote shows Murray strong love towards Margaret and it also his want to settle down and raise a family.The ending of the letter â€Å"all love and honor to the mother of our children† shows his idealistic perspective about domestic pleasure as a father and husband. This specific written on July 7th, 1918 is interesting because Murray strong feeling as never before is enclosed into the writing. Perhaps, he was afraid if he can survive as the war went on for a long time, so he tried to convince himself to live by feeling hopeful about the future. Sadly, Murray could not raise a loving family with Margaret as he desired, more pathetic still, he was killed in action o n August 9th, 1918.On November 1 lath same year, only three months later his death, the WWW ended. II 51 Elongation ! Eliminating Murray Dennis and Margaret Munroe letter, 7 July, 1918, WWW Collection, Matura's 7 After his death in France, many letters from family and friends were delivered to Margaret but not from her fiancee anymore. It seems her family and friends were teary about Murray death, at the same time, also trying to cheer her up: Oh Margaret I hardly know what to write but I want you to feel you have my sympathy despite my own feelings as yet it seems impossible to realize the truth.I have had no further correspondence but seen his dear name in the list†¦ Yours affectionately Murray Mother†17 † You know How Sorry I am for you I cannot tell you You will Just know and I know how Brave you are going to be†¦ Heaps of Love Sorrowing P[? ]e† â€Å"Only today did I hear of your great sorrow,When any one I love is in sorrow it makes my heart ache O h Dear†¦ Lovingly Elsie†18 Many of her friends and family almost immediately wrote to Margaret when they eared the sad news. This shows how much Murray was loved by people around him and the strength of their bond between family and friends.The letters were filled with thoughtful expressions of sympathy. However, it also sounded like they got used to write letter of sympathy on the death on young soldiers as there were many killed and wounded soldiers; â€Å"This is a sad time for the Wellington Murray Dennis and Margaret Munroe letter, 4 September , 1918, WWW Collection, www. Contraindicates. Ca Wellington Murray Dennis and Margaret Munroe letter, 7 September , 1918, WWW Matura's 8 people of Canada such long lists of killed & wounded coming in every day' 19.Some of the letters praised his braveness fighting his last breath for the war effort: â€Å"l know you will be proud as we are for the one who is so grand for he is not dead but sleepers†¦ Your loving niece Ge orgia†20 â€Å"Mingled with your sorrow there must – be a feeling of pride that your friend gave his life for such a noble cause†¦ Yours sincerely Ethel Radcliff†21 It appears people who lived during WWW considered being sacrificed for the war is noble and honorable. This is a twisted convention because what Murray wanted on the battlefield is to being back home and live in piece with Margaret.Battles fought, invented efficient weapons, numbers of soldiers killed or treaty that ended everything after such turbulence; those are the â€Å"facts† I learned in history or social classes. Reading the letter collection of Murray expanded brought me a different perspective to wars. Wars are not only about those â€Å"facts† and their cause and effect; there are plethora of personal stories behind them. Murray was a soldiers but, at the same time, he was young. He had a bright future ahead of him, and it has just started to shape itself.There is no reas on for me to demur at this statement. But then, there are wars still going on around the world. I wonder why, after 14 years from the beginning on 21st century, violence is still used as a last resort. I wonder if there is such a thing as ending of the use of violence. I was grown in Japan where all children receive peace education, and always thought, as a child, starting a war had disappear from options. It is sad that there are parts in the world where people are forced to live under the tension and straining situations.

The Role of Ethics in 21st Century Organizations Research Paper

The Role of Ethics in 21st Century Organizations - Research Paper Example The other significant role of ethics in the 21st century is that it is often regarded as â€Å"values-based culture†. Furthermore, it has also been identified that ethics in the 21st century is neither a comfort nor an alternative. The primary duty of this century is generating and encouraging the â€Å"values-based culture† so that the organizations can greatly focus upon the ethical values and ultimately enhance their quality standard of business operations. Fundamentally, there are several key factors that should be considered while generating a â€Å"values-based culture†. The several main factors include collective core values such as honesty and respect, common language and moral courage among others (Brimmer, 2007). Another important role of ethics in the 21st century is that ethics is considered as a management control procedure and plays a critical part towards enhancing the business communities’ along with the society’s welfare. The busine ss organizations of the 21st century realized that as the business trade and commerce policy and procedure became more difficult, there lays an utmost need of preserving ethics in order to sustain within the global financial market (Sims, 1991). With due consideration to the fact that the different roles and duties of ethics in the 21st century are immense, as a result, various significant advantages of managing ethics in the workplace can be apparently noted. One of the major benefits of managing ethics is that proper attention towards the particular conception of ethics substantially enhances the welfare and development pace within the society. The introduction of anti-trust regulations, government agencies and numerous establishments of laws, as well as regulations as measures of ethical concern, also tend to benefit the business organizations from managing ethics in the workplace (Thompson, 1991).

CASE STUDY OF TIME WARNER (LOCATED NEAR END OF TEXT BOOK) Assignment

CASE STUDY OF TIME WARNER (LOCATED NEAR END OF TEXT BOOK) - Assignment Example Upon looking at the tables given, demand is apparently elastic, with a lot of competitor networks around. One thing that makes a demand elastic is the presence of many substitutes, meaning competitors which can be easily availed by the potential customers. Network competitors include ABC, ESPN and Disney from Disney Company; CBS, MTV and UPN from Viacom and Fox from News Corp. Given that the promotional decline in price is only given to STARZ's current and future subscribers, and would not affect its big network businesses such as HBO and Showtime, it will be worthwhile to lower the price for the purpose of attracting subscribers. The decline in revenue from existing subscribers is deemed smaller than the potential revenue, given the larger market that it has to cater. Also, the popularity of STARZ, as it would be well advertised given the promotion is also worth the price. Since the current revenue of STARZ is just .5% of the total revenue from subscription (excluding advertisements and content), meaning there are a lot of room to grow in the current market, revenue can double or triple with the promotions. The revenue growth rate figure for News Corp's Fox News is really admirable, standing at 67.8%, compared to last year. This is superior to CNN's 12.5%.

International Tourism Assignment Example | Topics and Well Written Essays - 3500 words

International Tourism - Assignment Example However, Pakistan, even though bestowed with vast areas of unexploited and unexplored, breathtakingly beautiful landmarks, to date has been unable to exploit the travel and tourism industry to its maximum or for that matter, even the minimum level. According to an article available at Eturbonews. "The tourism industry in southern Asia generally showed growth in 2007, except for Pakistan and Sri Lanka. Political instability and a lack of security in these two countries led to a drop in arrivals from abroad: -7% for Pakistan, and -12% for Sri Lanka" The same news states further, "In general, the tourism industry in the subcontinent showed growth of 12%. In 2006."The same article further refers to Pakistan's tourism industry in the following words, " in addition to Sri Lanka, is represented by Pakistan, where tourism demand fell by 7% in 2007". Experts say this is related to the country's serious political instability and frequent terrorist attacks." There are two types of tourists' visiting Pakistan, The foreign Tourists and the domestic tourists. The domestic tourists can further be classified into up-country tourist (moving from the south of the country to the north) and down country tourists (tourists moving from North to South). Since tourism industry is a business mode... Tourist Categories: There are two types of tourists' visiting Pakistan, The foreign Tourists and the domestic tourists. The domestic tourists can further be classified into up-country tourist (moving from the south of the country to the north) and down country tourists (tourists moving from North to South). The major chunk of revenue comes form the foreign tourists who have resources available to splurge in the local markets and outing areas. Factors Impacting Foreign Tourists: Since tourism industry is a business model, the various theories that are used for external analysis apply to the tourism industry. The PESTLE Analysis identifies the external factors that impact the tourism industry of Pakistan. Political, Image of Pakistan: The image of Pakistan post 9/11 has been such that it is known as one of the most terrorist afflicted areas. It is believed that it lacks modern ways to commute and transportation networks fail. The volatile political situation makes if a very difficult choice to travel too especially when travel advisories are being issued against traveling to this country every now and then. Moreover, the frequent bombings and suicide bombings enhance this image further. The recent instances of terrorist kidnappings all paint a very deadly picture. Economic: before 2001, the economy of Pakistan was in doldrums with GDP growth rates as low as 4%. This reflected in a low level of investment in tourism and developments of infrastructure. Due to the lack of development of tourist attractions, Pakistan's tourism industry had stagnated. After 2001, there was a boom with growth reached as high as 7%, however, the wealth did not have a trickle down

Unit 1 Discussion 2 Coursework Example | Topics and Well Written Essays - 250 words

Unit 1 Discussion 2 - Coursework Example He submitted the proposal to CERN about his plan in 1989 but it was only accepted through repeated efforts in October 1990. Included in the establishment of the WWW are the foundations of the Web still present and being applied today which include HTML or HyperText Markup Language, URI or Uniform Resource Identifier and HTTP or Hypertext Transfer Protocol. Tim Berners-Lee also created the â€Å"WorldWideWeb† which is the first Web page editor/browser and the â€Å"httpd† which is the first Web server (WWWF Website). Ever since the creation of the Web it had continuously and exponential which now created another interface for every human activity. The WWW Foundation Website is the official website for the advocacy of Tim Berners-Lee for a free and open web because he believed that the technology will continuously grow and be optimized in this process. It is an interesting and helpful website due to its advocacy which is important because oftentimes the web surfers and the masses are only focused on having fun and even getting information for work and studies from the Web which is always present for the young generation. It is important to know the importance of the Web, how it came about and how it can maintain operating in full potential. This is the main reason why I like and appreciate this

Discuss s 51(xx) of the Australian Constitution - the Corporation Essay

Discuss s 51(xx) of the Australian Constitution - the Corporation Power - Essay Example tection of property from Federal acquisitions, freedom of interstate trade and the power of the Federal government to enter into external treaties etc. The Australian Constitution also provides for the existence of a Federal Parliament or the representative of the Queen, the Senate and a House of Representatives, whose members are chosen by the people of the Commonwealth in proportion to their numbers in various States. The Constitution provides that the Federal Parliament will have powers to make laws in relation to peace, order and good government of the Commonwealth with respect to matters related to trade, taxation, marriage, divorce, borrowing and much more. Section 51(xx) of Constitution, which is also known as the Corporations Power, grants the Federal Parliament the right to legislate in respect to foreign corporations and trading or financial corporations formed within the limits of the Commonwealth. The extent of the activities that can be regulated is unclear, but it has b een suggested that both acts of corporations related to trade and external activities are covered. This essay takes a look at this section of the Australian Constitution which has been used to bring into force The Trade Practices Act 1974, Corporations Act 2001, Foreign Acquisitions and Takeover Act 1975 as well as the Competition Policy Reform Act 1995 etc. The Constitution of the Commonwealth of Australia was framed in 1900 after the debates in the Australasian Federation Conference of 1890 and the Australasian Federal Conventions of 1891 and 1897-8. Those who attended these conferences were all sitting politicians who had been chosen by their respective colonial parliaments. The framers of the Australian Commonwealth Constitution had inherited principles of responsible government from the British Constitution and had adapted these principles to a Federation in the Australian context. The Constitution of Australia in an essence defines the structure of the Australian government,

Literary Analysis Article Example | Topics and Well Written Essays - 1250 words - 1

Literary Analysis - Article Example The war with the Koreans symbolized a sense of not belonging or alienation in America. The story is a portentous reminder of the devastations that families went through and male emigration during the Vietnam War. The story provides different versions of the Chinese-American experiences and different contradictions that shaped these experiences. The character ‘Brother’ reveals the contradictions that shaped Chinese-American experiences that were felt during the historical period in which the story is set. The younger of the author highly opposed the Vietnam War. The brother was forced to make a decision between running away to Canada and going to the Vietnam War which made him enlist himself in the navy in order to fight in that war even though he joined the navy with no intention of killing anyone. Even though he was born in America and fought for America, the brother remained an object of suspicion. The author points out how many Chinese men were going into America in order to avoid being forced to serve in the Chinese military. During the basic training, he was asked by the company commander on where he came from. He was also found to speak pretty good English which makes him a communications specialist. This entails something analogous to a certification or the confirmation of his Americanness. In this chapter, Kingston imagined of how her brother was able to resolve the contradictions that were faced by the Chinese Americans-this is a sense of a fragmented belonging and identity . He was able to manage both Chinese and American hence bringing in an integrated identity (Ludwig and lexoae-Zagni 152). Her brother moved from one experience to the other and in he returned back to America in the end. The brother had managed both Chinese and Americans but ended up returning to America, which brings in a contradiction of the Chinese-American experience. A similar case is found in â€Å"Birds of paradise lost† by Andrew Lam. The story is

IT Manager Interview Assignment Essay Example | Topics and Well Written Essays - 1500 words

IT Manager Interview Assignment - Essay Example In his present position as Senior Manager, Corporate Projects, he manages software development projects of all corporate clients. He heads a team of twelve project managers and other ICT professionals under him. 1. Ours is basically a software development company. We develop customized software for our clients. My job is to manage software development projects from our corporate clients. It is my responsibility to ensure that all projects for corporate clients are executed smoothly and delivered and implemented within deadline. I have to ensure quality of the end products and see that the product meets all the projected needs of the client. 2. Our projects involve software development. We develop web-based management information systems, inventory systems, monitoring systems and work flow systems. We also have to take up content development for all the information systems we develop. In fact, software development and content development has to go hand-in-hand for the successful development and implementation of any customized software product. This is one aspect that I try to communicate to all our clients. Keeping software development and content development apart can result in major mismatch between software and content in actual implementation. So we prefer to do customized software development simultaneously with the required content development for the software. We also take up web portal development for our corporate clients. Here, I would like to differentiate between software development and web content development. In software development we work purely for the development of a software-base information system on a definite development platform. The information system may be web enabled. In web portal development, it is an entirely web-based exercise where the entire effort is concentrated on keeping up the web presence. There is an essential difference in priorities. 3. Even though

There will come soft rains Essay Example for Free

There will come soft rains Essay Furthermore, it is Ironic that such a sophisticated example of technology, the computerized house, can be destroyed by nature, represented by the tree limb which crashes through the window and starts the fire. The use of metaphors and the irony makes the reader think about the way they are living their own life, which then leads to the reader thinking more about the story, thus their entire mind-set is focused on the plot and that builds tension, chaos and confusion. Another way in which Bradbury creates a sense of chaos and confusion is his effective use of punctuation. Throughout the description he uses simple, short sentences to make the audience read faster through the story, thus building and building on the sense of chaos. Examples of these short sentences are: In the nursery the jungle burned. Blue lions roared, purple giraffes bounded off, Ten more voices died, The crash and Smoke and silence. A great quantity of smoke. Not only does Bradbury build tension through the use of short sentences, he also uses long, detailed sentences to enhance the process of imagery. Examples of these sentences are: The house shuddered, oak bone on bone, its bared skeleton cringing from the heat, its wire, its nerves revealed as if a surgeon had torn the skin off to let the red veins and capillaries quiver in the scalded air, The panthers ran in circles, changing color, and ten million animals, running before the fire, vanished off toward a distant steaming river, and In the kitchen, an instant before the rain of fire an timber, the stove could be seen making breakfasts at a psychopathic rate, ten dozen eggs, six loaves of toast, twenty dozen bacon strips, which, eaten by fire, started the stove working again, hysterically hissing! . Due to these detailed sentences, the audience can create an accurate picture of what is happening in the story, thus they empathize more with the characters and pay closer attention to the occurrences of the plot. This will help the audience understand what is going on, and make them more willing to find out what will happen as an outcome. This means that a sense of chaos and confusion is effectively created. Word count: 989 Miles Murdoch 24/09/09 Miles Murdoch 24/09/09 There Will Come Soft Rains There Will Come Soft Rains Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Miscellaneous section.

The Solid Agricultural Company Essay Example for Free

The Solid Agricultural Company Essay There are at least as many styles of management as there are managers; nevertheless, most management styles fall into one of a few broad categories. Every manager’s style includes some means of making decisions and some means of relating to subordinates. Below are the five most common management styles. Autocratic: Autocratic or authoritarian managers lead unilaterally. They make decisions based on their own opinions and experience without taking the opinions of subordinates into account. Although authoritarian managers do not tend to be popular with employees, they make decisions quickly and efficiently. On the other hand, if an autocratic manager makes an error, the lack of input from others can make the consequences severe. Autocratic management tends to be successful in industries that rely on unskilled workers and have plenty of turnover, such as food service and retail. Highly skilled and personally motivated employees tend to chafe under this type of management. Consultative: Like autocratic managers, consultative managers make decisions more or less unilaterally. Unlike autocratic managers, these leaders prioritize communication with employees and take their needs into account alongside the needs of the business. Consultative management still allows the manager to make decisions efficiently; in addition, the emphasis on employee interaction tends to increase employee loyalty and reduce turnover. However, employees tend to become highly dependent on their manager. Consultative managers tend to be most successful in businesses that hope to retain employees for long periods of time. Many of the best office managers use this style. Persuasive: Persuasive managers maintain control over every aspect of the business indirectly. Instead of giving orders, these managers operate by explaining why tasks need to be carried out in a certain way. Employees tend to feel more involved in the decision-making process under this style; nevertheless, ultimate authority still rests with the manager alone. Persuasive management is a particularly helpful style when complicated tasks need to be carried out in the workplace. However, managers who rely too heavily on explaining every task in detail may see their businesses slow to a crawl. Democratic: While a persuasive manager explains every aspect of the decision-making process to his subordinates, a democratic manager actually includes his subordinates in the process. Democratic management relies heavily on two-way communication between management and employees. This style is particularly helpful when a decision requires specialized knowledge that the manager lacks; for instance, when making an IT-related decision, a manager may need to ask an IT specialist for input. Including employees in decision-making tends to improve job satisfaction and reduce turnover. Relying on employee input for every decision, though, can greatly reduce the efficiency of the business. Laissez-faire: In a â€Å"hands-off† management style, the manager acts as a motivator, mentor and guide to his subordinates. Individual employees manage their own sections of the business with minimal supervision. Perhaps surprisingly, this management style demands the most personal skill from the manager: If he can effectively communicate a strong vision for the business and guide his subordinates with broad expertise, a laissez-faire manager can bring out the best in his workers. Highly professional, self-motivated employees, such as salesmen and engineers, can benefit greatly from this style. Although most managers tend to fall into one of these five categories, the most successful mangers can draw from several styles depending on the situation. Within a single office, some circumstances may call for an autocratic decision, others may call for democratic involvement from subordinates and still others may require a hands-off approach. Managers who make an effort to learn all five styles can succeed in any setting.

Examining The Effectiveness Of Accounting Systems Accounting Essay

Examining The Effectiveness Of Accounting Systems Accounting Essay The assignment begins with an attempt to find out the effective of accounting systems within a business and the analysis of management control systems of a business. Research: I used a mixture of primary and secondary research methods to complete this assignment. I have provided references at the end where necessary and used a variety of books and notes. Along with that I consulted a few websites, details are on the references. TASK 1 Introduction of accounting Accounting is all about providing financial and economic information. Accounting information is economic information, it relates to the financial or economic activities of the business. Accounting information shows the financial position of a business. This is done by the set of accounts, based on a system known as double-entry bookkeeping. One of the first complete documentation about how to keep books of accounting was written by the professor of mathematics in Rome Luca Pacioli in 1494. This documentation described the double-entry system of accounting. It was adopted and still used today around the world. Users of Accounting: there are two type of users. F:DocumentsDownloadsch1_accounting_types_users.gif http://simplestudies.com/introduction-to-accounting.html Types of accounting There are two types of accounting 1: Financial accounting Financial accounting tells us about the financial position of Business it is used to prepare financial statement. This gives all the finance related information to its users and on the basis of that information a user will be able to do comparison and analyse the position of the company and it takes part in important decision making process. 2: Management accounting On the other hand management accounts deals with the budgeting, business expenses and cost analysis it is used to make planning and control the business expenses. Accounting systems Computerised accounting system Manual accounting system These days computerised accounting system is widely used in all type of businesses. The result of this system is more convenient and accurate then manual accounting system. The question arises how this system operates, this system operates by computer software which has to install in the computer. Accounting packages softwares which is used in these days it is used to get payroll packages sales ledger purchase ledger and fixed assets. There are lots of accounting softwares are available one of the famous software name is off the shelf software it generates the document by getting commands by coding this software is very easy to use because of this software we dont need any professional accountant who set up the account it is very convenient to use one of the example of such software is sage which is very common in these days and easy to operate and it generates the accounts information by its self by coding and another kind of software is called as BESPOKE software its a customised software most of the bigger size organisations are using this software. It gives them customised entries in the books of accounts. Coding Computer operates on the bases of dose commands to performs its tasks for the accounting software coding is used to make the software more easy to use e.g. 05 for purchases 15 for interest 25 for profit and loss accounts Untitled sssss.jpg Manual accounting system Manual accounting systems are the traditional form of maintaining a businesss accounts and records this includes different steps like ledgers cash book petty cash book income statement and balance sheet which includes all the day to day transactions and sell purchase accounts this accounting system needs skills and knowledge to full fill its requirements. 1.1 Effectiveness of accounting system within a business: Information generated from the accounting system can be effective in decision making process sale and purchase of assets and in investments. Quality and benefits of accounting system is evaluated from the performance evaluation, internal control and proper records of transactions. Effectiveness of accounting information is depend on time management which have a great effect on accounting systems effectiveness, there for the accounting records should be maintain on time and with accuracy of accounting information it have a great impact on the effectiveness of accounting system. Generally accounting information system provide the information about financial position on daily and weekly basis the effectiveness of accounting system not only depend upon the propose of such system it also depend on the contingency factors ( factors like culture understanding of organisation and outer atmosphere) accounting information is said to be effective when the information is complete and according to the system users effectiveness of accounting system is subject to many researches from a long time. Accounting information is usually divided into two categories (1) the information that facilitate decision making (2) Information that influence decision making. 1.2: Accounting records All of the documents and books includes in the preparation of accounting records includes journal, ledger, trial balance, cash books, invoices or any document which help in to make accounts. In accounting records a cycle is used which is called as accounting cycle it determines the steps of financial statement. ACCOUNTING CYCLE F:DocumentsDownloadsaccounting-cycle4.jpg http://basiccollegeaccounting.com/what-is-an-accounting-cycle-and-the-steps-involved/ Purpose and use of accounting records: All accounting records are very useful and had a great value for its respective business without a proper accounting records it is very difficult to run a business successfully. The purpose of maintaining accounting records to evaluate how much capital and assets a business have and also maintain the records of creditors and debtors or buyers and sellers by the respect of that records a user can have a clear eye on the business and watch the losses and profits in the business whether the business doing well or not and on the basis of that records business can take decisions whether business have to invest or take out all the investments or run the business as it is these record help to make more accurate and satisfied decision making which help to make business more profit and also used for calculating tax liability and give the information to the investors who are willing to buy the shares of that company. Accounting concepts Accounting concepts is very important, it is used to support the application of the true and fair view, and accounting has adopted certain concepts which help to ensure that accounting information is presented accurately and consistently. (1) Going concern: it is assumed that the business entity for which accounts are being prepared is solvent and variable, and the business will continue its operations for the foreseeable future. This has important implications for the valuation of assets and liabilities. (2) Accruals concept: revenue and expenses are taken account of when they occur and not when the cash is received or paid out. (3) Prudence concept: revenue and profits are included in the balance sheet only when they are realized and liabilities are included when there is a reasonable possibility of incurring them it is also called conservation concept. Profits are not recognised until a sale has been completed. In addition, a cautious view is taken for future problems and costs of the business (they are provided for in the accounts as soon as there is a reasonable chance that such costs will be incurred in the future. (4) Consistency concept: once an entity has chosen an accounting method, it should continue to use the same method, except for a solid reason to change. Any change in the accounting method must be disclosed. Transactions and valuation methods are treated the same way from year to year, or period to period. Where accounting policies are changed, companies are required to disclose this fact and explain the impact of any change. (5) Entity concept: accounting records reflect the financial activities of a specific business or organization, and not of its owners or employees. (6) Matching concept: transactions affecting both revenues and expenses should be recognized in the same accounting period. (7) Materiality concept: relatively minor events may be ignored, but the major ones should be fully disclosed. (8) Realization concept: any change in the market value of an asset or liability is not recognized as a profit or loss until the asset is sold or the liability is paid off (discharged). (9) Money measurement concept: accounting process records only those activities that can be expressed in monetary terms (with some exceptions, as in cost-accounting). (10) Separate entity concept: Business is the separate entity from its owner. (11)Relevance concept: This implies that, to be useful, accounting information must assist a user to form, confirm or maybe revise a view usually in the context of making a decision (e.g. should I invest, should I lend money to this business? Should I work for this business?) 1.3: Factors Affecting Accounting System There are lots of factors which affect the accounting system the major factor are which affect the organisation is the (1) nature of business and (2)size of organisation and 3the structure of the organization if the organization is a multinational company then the accounting system of that organisation is on a very high level and very complex and they have separate department for all the accounting related work if a small company going to increase its size then they should have to change the accounting method and adopt the new method because of large amount of transactions are also taken place in the business on which the old method can no longer apply, and the other factor which affect the accounting system the change in IAS if in IAS some new rules are coming in then the business have to adopt that rule and adopt in the business and make there strategy according to it. 2.1: Business risk: Business risk cannot be eliminated but must be managed by companies. There are several ways to minimize the business risk by proper planning. Determining Business Risk: Developing the Business Risk Model It is important for an organization to identify the business risks that exist in the environment in which it operates. To identify those risks, organizations must look at their external environments. External business risks are economic, political, social, environmental, technological, and other external conditions. An organization cannot fully understand its business risks unless it also understands its business objectives, strategies, and processes. Interrelationships between business objectives, strategies, processes, and business risk http://www.clir.org/pubs/reports/pub90/appendix1.html Types of risk: Operational risks: Operational risks are associated with your business operational and administrative procedures. These include: recruitment supply chain transportation accounting controls IT systems regulations board composition Business should examine these operations, prioritise the risks and make necessary provisions. Financial Risk: Financial risk is the risk made by equity holders by using of firms debt. If the company raises capital by borrowing money, I t must pay back with the interest charges. This increases the degree of uncertainty about the company and it must have enough income to pay back that amount in the future Compliance risk: Compliance risk is the possibility that the business will not comply with laws and regulations in the jurisdictions where it operates or that the organization will break any legally contract. Noncompliance can be dangerous, or it can result from being unaware or local legal requirements. Response to risk: A business can take any given risk. Accept risk: if the risk of loss is minimum then only accept the risk and carry on business according to it. Reduce risk: reducing the risk by better planning and strategies Avoid risk: do not enter into that kind of business in which there is some bigger risk Transfer risk: companies can also transfer the risk by taking insurance policy. 2.2: Describe and evaluate the control system The environment in which business operates and the system it adopts is a process, affected by an entitys board of directors, management and other personnel, designed to provide assurance regarding to the success of objectives in the following areas: effectiveness and efficiency of operations, reliability of financial reporting, and Compliance with applicable laws and regulations. IAS315 gives us an understanding of the entity and its environment and assessing the risk of business and control system of business. ISA identify the five elements of control system, The control environment Risk assessment Information and communication Control activities Monitoring Control environment: Control environment is that in which control system operates. Control environment is defined by the business management. Control environment forming a base for control activities, risk assessment, monitoring, awareness and action of those changed with governance and management. The control environment is the most important component because it sets the tone for the organization. Factors of the control environment include employees integrity, the organizations commitment to competence, managements philosophy and operating style, and the attention and direction of the board of directors and its audit committee. Risk assessment: Risk assessment analyse the identification, analysis, and management of uncertainty in business facing the organization. Risk assessment is relevant to the financial reporting and organization operational objectives. The management have to carry out a risk assessment from auditor which provides information with confidence that company system will not have any error in them. Information system: Information system is the system that processes the information within an organization it includes processing the information and the procedure to initiate record and report on financial statement both manual and computerised. Control activities: Control activities include the policies and procedures maintained by the management of an organization to find risk. E.g. Control activity is a policy requiring the approval by the board of directors for all purchases exceeded from an estimating amount. Control activities are the important element of internal control, this provide satisfaction to prevent wrong decision from occurring. Monitoring: Monitoring refers to the assessment of the quality of internal control. Monitoring activities provide information about potential and actual breakdowns in a control system that could make it difficult for an organization to achieve its goals. 2.3: Fraud Fraud is an intentional mistake by the management, employs or third parties for illegal financial advantages. Or if we talk about an error its an unintentional mistake. Fraud is difficult to be identifying because it is done by complete planning and care so the internal audit is conduct to detect the fraud. THE DIFFERENCE BETWEEN FRAUDS AND ERROR: The distinguishing factor between fraud and error is that action which results in a misstatement of the financial statements it is intentional or unintentional. The term fraud is a broad legal concept, but the auditor is concerned with fraud that causes a material mistake in the financial statements. ISA 240 (Redrafted) defines fraud as: An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage. And SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements http://en.wikipedia.org/wiki/Statement_on_Auditing_Standards_No._99:_Consideration_of_Fraud Types of fraud: There are many types of fraud which relates to a business. Ghost employ Miscasting of payrolls, Stealing unclaimed wages, Collusion external parties Teeming and leading Altering cheques and inflating expense claim Stealing assets Issuing false creditor notes Failing to record all sales Prevention of Fraud: Fraud is preventing by implementing the rules and laws in the business some of the points are written below which is very useful for the business to prevent the business from fraud. A good internal control system Continuous supervision of all employees Surprise audit visits Through personal procedure Detection of fraud in the business: Maintaining key control procedure reduce the risk of fraud occurring and increases the risk of detection control over cash transaction are more important this is the main area in which mostly frauds are happen. Cash receipts: Keep eye on all transactions which are placing in the business. Divide the duties between different functions, in other words more than a person. There are following point which is very useful to detect the fraud. Receipts by post: Safeguard to prevent interception of mail between receipts and opening. Appoint person to supervise mails Protection of cash and cheques Control over cash sales and collection: Restriction of receipts received Evidence Clearance of cash officer and register Investigation of cash storage and surpluses Paying into bank Daily banking Make up and comparison of paying in slips and receipts Banking receipts record Condition and events: Particular financial reporting pressure in an entity; Inadequate working capital due to declining profit or too rapid expansion Increases sales on credit this area should be check to find out if anything is going wrong is that department. Unusual transaction: If unusual transaction is take place especially at year end that gives any significant effect on earnings. Complex transaction or accounting treatment. Task 3 3.1: Auditors Duties, rights and liability; What is an audit? An audit is an examination of a companys financial statements prepared by the directors of the company. Its purpose is to give the company shareholders an independent, professional and informed opinion on the financial statements: à ¢Ã¢â€š ¬Ã‚ ¢ It has been prepared according to the Companies Acts, any other relevant legislation and relevant accounting standards. à ¢Ã¢â€š ¬Ã‚ ¢ It gives a true and fair view of the condition of the company on financial statement. Who is an auditor? An auditor is an independent professional person who is qualified to audit a companys financial statements. What does an audit involve? In carrying out an audit, an auditor will usually: à ¢Ã¢â€š ¬Ã‚ ¢ Identify the data of the financial statements that have some errors. à ¢Ã¢â€š ¬Ã‚ ¢ check the transactions record, account balances and disclosures. à ¢Ã¢â€š ¬Ã‚ ¢ Give suggestions on companys accounting policies are reasonable. à ¢Ã¢â€š ¬Ã‚ ¢ Test that the companys internal controls are effective. à ¢Ã¢â€š ¬Ã‚ ¢ write management letter if any problems discovered during the audit and advise on how to deal with that. à ¢Ã¢â€š ¬Ã‚ ¢ write and issue the auditors report to the members of the company. What are the duties of auditors? Duty to provide an audit report: The main duty of auditors is to report to the shareholders on whether in their opinion the companys financial statements give a true and fair view. They may give: à ¢Ã¢â€š ¬Ã‚ ¢ A qualified opinion this says that the financial statements give a true and fair view of the companys state of affairs except for certain stated circumstances. à ¢Ã¢â€š ¬Ã‚ ¢ A disclaimer of opinion this shows that the auditor is unable to give an opinion whether the financial statements gives a true and fair view or not. à ¢Ã¢â€š ¬Ã‚ ¢ An adverse opinion it says that the financial statements do not give a true and fair view. What are the rights of auditors? Auditors have the right to: à ¢Ã¢â€š ¬Ã‚ ¢ Access the books and accounts of the company and its subsidiaries; à ¢Ã¢â€š ¬Ã‚ ¢ Access information and explanations from the companys directors and employees. à ¢Ã¢â€š ¬Ã‚ ¢ be notified of company general meetings and address the meetings. à ¢Ã¢â€š ¬Ã‚ ¢ explain in general meeting the circumstances of any condition to remove them as auditor. Liabilities of auditor: Give a true and fair view on financial statement and deliver the right information to the general public and shareholders to prevent them from loss 3.2: Internal and external audit: The External Auditor: the external auditor tests the transactions record that takes part in the  financial  statements. The  internal Auditor: The internal auditor, on the other hand, deals with its major operations, risk management and internal controls.   The Main Differences There are many key differences between internal and external audit. The external auditor is an external contractor how does not belongs to the organization, company hire the he auditor for auditing firms. The external auditor seeks to provide an opinion on whether the accounts show a true and fair view. Whereas internal audit forms an opinion on the adequacy and effectiveness of systems of risk management and  internal control, many of which are outside the main  accounting  systems.   The 3 Key Models of Organization Activities Involves Internal and External Audit 3 Key Models of Organization Activities involves Internal Vs External Auditor Difference and Similarities of Internal Auditor Vs. External Auditor Here is a  list of  Internal  Audit Versus  External Audit in detail: Internal Auditor Vs External Auditor   http://accounting-financial-tax.com/2008/08/differences-and-similarities-of-internal-auditor-v-external-auditor/ 3.3: Planning of auditing In auditing of any organisation, auditor has to consider certain things before audit. First is scope In any audit should be to determine its scope and the auditors general approach. Audit strategy: Auditor has to make some strategy for the auditing and place it with auditing documents which defines the major areas on which auditor has to take extra care and the difficulties associate with audit and the auditing clients points of concerns. Documents accounting system: Auditor has to collect all those documents associated with audit e.g. financial statement, transactions record, receipts, and other related documents. Auditor need these documents to analyse it and find all the aspects of transactions to find out whether the financial statement have any error or not or is there any possibility of fraud is there or not and whether it gives a true and fair view or not. System and internal controls: At this stage the objective is to determine the flow of documents and the facts related to the documents and the operational system in the organisation. At this level auditor has to find the facts related to documents and the documents flow in the departments including sales, purchases, cash and stock and accounts personal. This is the good way to find out the rough estimate of system, after that which will be converted into formal record. Audit Risk: Just like risks in business some risks are also relates with the auditing. Audit risk is defined as: Audit risk is the risk that that auditor may give an inappropriate opinion on the financial statement Components of audit risk: Audit risk has three components: Inherent risk: Inherent risk is the risk that auditor may be misstated because of lack of knowledge and insufficient information available for it. Auditor has to use their professional practice and available knowledge about the item to asses inherent risk if no such information is available then the inherent risk is high. Control risk: Control risk is the risk that organisation control system fails to detect the material misstatement. And the financial statement do not prepare according to the IAS. Detection risk: Detection risk is the risk that auditor will fail to detect the material misstatement of accounting system. Detection risk relates to the knowledge, practice and the experience of the auditor. Materiality: Materiality is relates to the financial statement, it is an expression of the relative importance of a particular matter on the mean of financial statement as a whole or as an individual. A matter is material if its omission or misstatement could influence the economic decision of the users which basis on that financial statement. Materiality depends on the size operations of organization. ISA 320 tells the auditor to consider materiality and its relation with risk at the time of conducting an audit. 3.4: Audit testing and uses In developing overall audit plan, auditors uses five types of audit tests to find out whether financial statement are truly stated or not. Procedures to Obtain an Understanding Auditors perform this by a system called walkthrough to obtain understanding it applies on the transactions and entire process is operated like this. Tests of Controls procedure used to obtaining an understanding about internal control, it contains followings evidences Make inquires of client personal Examine documents, records and reports Observe control activities Reform client procedure Test of Control is used to determine whether the control system is effective or not and usually involves a testing of transaction. Substantive Tests of Transactions Procedures designed to test for dollar misstatements of financial statement balances. Analytical Procedures To indicate possible misstatements To reduce tests of details of balances Tests of Details of Balances Focus on ending G/L balances It is used to find out whether the balance of the financial statement is accurate. 3.5 Records Auditing process AuditProcessFlowchart.gif http://www.window.state.tx.us/taxinfo/audit/auditfun/5procedures.htm Audit test: In the large company with sophisticated internal control and low inherent risk therefore auditor perform extensive test and it relies on the client internal control to reduce substitutive test because of the emphasis on test of control and analytical procedure, this audit can be done comparable in inexpensive. This audit likely represents the mix of evidences used in integrated audit of public company financial statements and internal control over financial reporting. TASK4 4.1: Purpose of Audit Report Audit report is that report in which external auditor express their opinion about the true and fair view of the financial statement of the organisation. The audit report is published for the shareholders, management or directors and also for general public. There are two key differences between the report to shareholders and to report for the management. The shareholders report is to show whether the financial statement shows a true and fair view And the private report for the management and directors which contain comments and recommendations on the financial statement Contents of audit report: Auditor report on financial statement contains clear opinion based on the assessment of record. Audit report draw on a complete pattern which gives the clear view to its users. The main contents of audit report as follow. Untitled contents.JPG 4.2: Different qualifications in report: There are two types of reports one is unqualified or unmodified report and the second is qualified or modified report. 1: An unqualified audit report gives assurance to its users and gives true and fair of the financial statement and there is no material mistakes are in it. An unqualified report extract by laws and rule under companies act 1985. Which contain followings? Proper accounting records All information and explanations Details of directors benefits Particulars of loans and other transactions 2: Qualified report: On the qualified report auditor give two types of opinions. Matters that affect the auditors opinion Matter that do not affect the auditors opinion Matters that affect the auditors opinion Auditor may not be give appropriate opinion because of some circumstances like insufficient material of financial statement. And others factors are as follow. There is any limitation of scope in auditors work. It may be material or pervasive Disagreement with management it may be material or pervasive These two factors farther divide into two branches. A limitation of scope may lead to disclaimer of opinion. A disclaimer opinion should be expressed when the limitation of scope is so material or pervasive when auditor do not obtain any evidence related to that to express his opinion on the financial statement. Disagreement may leads to adverse opinion. It should be expressed when effect of disagreement is material and pervasive when some misleading or incomplete information in the financial statement. Matters that do not affect the auditors opinion In some circumstances auditor may give unqualified opinion because of the uncompleted information in the financial statement in this case auditor write a paragraph is called as emphasis of matter describing a fundamental uncertainty and then give an opinion on that. 4.3: Management letter: MANAGMENT LETTER The Board of Directors, ABC CO Alpha Co Limited, certified accountants 15 Essex Road 29 High Street, London, EC1N 2HB

The Benefits and Future of Distance Education :: Education Teaching

The Benefits and Future of Distance Education What is Distance Education? Education has traditionally consisted of a student or group of students receiving instruction from a teacher; with everyone involved in one location. Distance education is changing the way instruction happens today. Distance education is "the acquisition of knowledge and/or skills wherein time and/or space separates the learner and provider" (McMahan 4). Distance education in its most basic sense happens when student(s) are in one location and the teacher(s) are in another location. In traditional education students use textbooks, listen to lectures, and use other locally available resources. In distance education students use a variety of technological resources (that is, interactive video, television, computers, and even audio and video cassettes). Distance education changes the practice of the student coming to the teacher. It gives students and teachers more flexibility and options concerning when and how to study and teach. Distance education "has provided students with more opportunities to participate in a richer, broader educational experience" (Kessler and Keefe 44) by crossing city, state, and international borders. Where Did Distance Education Come From? "Although the term distance education is of recent coinage, the concept of learning at a distance is not new at all" (Neal 40). Distance education has been around in many forms for hundreds of years. "Almost anyone who has received any formal education has at some time engaged in distance learning. The oldest and most common form of distance learning is probably homework. The teacher constructs a learning activity that can be accomplished without the presence of the teacher, and the student completes it independently, or with the assistance of someone other than the teacher" (Davey 44). Correspondence courses were the earliest form of distance education courses. "This was the accepted norm until the middle of the century, when instructional radio and television became popular" (Sherry 337). In the past, use of distance education was not widespread because the equipment was costly and difficult to use. Distance education was also a new and unknown field and our society tends to shy away from the new and unknown. The technologies currently being utilized in connection with distance education are now easier to use and are commonly available. The costs have also become more affordable, making distance education more available. The fast paced hectic life of the 20th century also makes distance learning more desirable.

ENFOREX and don Quijote Spanish schools :: ENFOREX and don Quijote Spanish schools

Hello, I am writing to introduce myself to those of you have not met me. My name is Antonio Anadon and I’m the president of ENFOREX and don Quijote Spanish schools. We have 32 schools throughout Spain and Mexico and 30 partner schools in the rest of the world. It took us a long time to build the leading Spanish language school organization in the world. By now, you should have received the sad news that AmeriSpan can no longer continue as an agency. ENFOREX has been trying for years to help John, Dorioara and AmeriSpan return to financial strength but the situation is a disaster and impossible. Like you, ENFOREX has not been receiving sufficient payments for the last five years and this is a major financial loss of $300,000 for our organization. After much thought, I have decided that it is in the best interests of the study abroad industry that AmeriSpan’s problem does not cause any more problems in the industry. I have decided to open don Quijote USA, which will be able to bring AmeriSpan’s business to you with our professional way of working and financial support by fulfilling our obligations on time. In the past days, we decided to take all the assets of AmeriSpan including the website, trademark and intellectual know-how from AmeriSpan Unlimited Inc and John Slocum’s control before the situation got any worse. I don’t want that all of us lose anymore from this mismanagement of the organization. I plan to continue working with the majority of the schools of AmeriSpan and grow the business for all of us. I will be hiring some of the AmeriSpan employees and fresh, new people at don Quijote USA. All financial management will be handled by myself from our head office in Madrid. If you are interested in working with don Quijote USA: 1. We will pay for all AmeriSpan students starting after January 1st, 2007 2. We will need a good commission to increase the business & promotion of your school 3. We really want to create a strong partnership with you 4. We will integrate the promotion of your school in our offices in UK, Netherlands, Spain, Mexico,and soon in China. I expect to be contacted by you and many other organizations in the coming days and weeks, please be patient but I will respond to everyone.

Standardized Testing Essay -- Standardized Testing Essays

Standardized Testing The purposes of standardized tests are to instruct decision making, establish program eligibility, evaluate course goals, evaluate program goals, and examine external curriculum. When a teacher gives and assesses a standardized test, they gain information about their students that helps them realize what concepts they have learned according to the agenda for the subject at hand. If the assessment is performed in a sensible amount of time and given according to the directions, this purpose should be fulfilled; however, it is a common belief that standardized tests do not work well in establishing where a student stands in a specific curriculum. The test uses a general curriculum that is the basis for the tests but the schools giving the tests may not have the same curriculum as the test itself assumes. (Costa and Kallick, 1995) The second purpose of standardized testing is to establish program eligibility. The standardized tests allow teachers to view the areas where students may need help or where they may excel. However, standardized tests which allow teachers to view this type of information are not performed each year. This has a great affect on whether or not the information is completely accurate. Many students may need assistance but do not receive any because of the scores of their tests. Many students who are behind continue to remain that way until they are far enough behind to receive this assistance while other students continue to excel and are potentially bored as they review information they already know and understand. (Costa and Kallick, 1995) Thirdly, the evaluation of course goals is important. Standardized tests should allow educators to be able to assess whether or not ... ...eb on April 25, 2003 from ERIC Database. Miller, M.D. & Linn, R.L. (2000). Validation of Performance-Based Tests. Applied Psychological Measurement. Vol. 24, Issue 4, p. 367, 12p. Retrieved from the web on April 25, 2003 from the Academic Search Premier Database. Tanner, D.E. (2001). Authentic Assessment: A Solution, or Part of the Problem? High School Journal. Vol. 85, Issue 1, p.24-30. Retrieved from the web on March 10, 2003, from EBSCOhost Research Database. Baker, E.L. (2001, February). Testing and Assessment: A Progress Report. Educational Assessment. p.1, 12p. Retrieved from the web on April 28, 2003 from the Academic Search Elite Database. Linn, R.L. (2001, January 1). A Century of Standardized Testing: Controversies and Pendulum Swings. Education Assessment. p.29-38. Retrieved from the web April 28, 2003 from the Academic Search Elite Database.

Succubus Dreams CHAPTER 5

Peter, Cody, and Hugh already had a table when I arrived at the Cellar. Tawny sat with them, much to my dismay. I'd completely forgotten about my apprentice. At least she didn't have Niphon in tow. I hoped that meant she'd finally bagged a guy, though her lack of a post-sex succubus glow suggested otherwise. Neither Carter nor Jerome had deigned to show. I recalled that Jerome was out of town and figured the angel was out with his colleagues. They could all still be at my apartment for all I knew. â€Å"Hey,† Cody called in greeting, making room for me beside him. â€Å"I thought you said you were busy.† â€Å"Yeah, well, plans change,† I grumbled. I gestured to Hugh. â€Å"Got a cigarette?† He tsked me. â€Å"No smoking in public places anymore, sweetie.† Groaning, I flagged down a waitress. Smoking was an ugly habit I'd given up for the sake of the mortals around me. Still, after smoking for over a century, I found I craved the occasional hit during stressful times. The city smoking ban was good for Seattle but damned inconvenient for me and my bad mood. Cody couldn't let my vague answer go. â€Å"How'd your plans change? Weren't you and Seth going out?† Hugh laughed when I didn't answer. â€Å"Uh-oh, trouble in paradise.† â€Å"He had things to do,† I replied stiffly. â€Å"Things or people?† asked Peter. â€Å"Didn't you give him the go-ahead to sleep around if he wanted?† â€Å"He's not doing that.† â€Å"Tell yourself that if it makes you feel better,† teased Hugh. â€Å"No one can write as much as he claims to.† Since my friends apparently had no lives of their own, I had to endure a number of other pokes and jibes. They probably didn't mean to do any real damage, but their words hurt anyway. Seth had already upset me enough without their help. Anger simmered within me, and I tried to channel it into my rate of gimlet consumption rather than my friends. The only person who looked more miserable than me was Tawny. She wore a strapless red dress, almost identical in cut to the satin sheath I still had on from the ballet. Unlike mine, hers was made of spandex – what was it with her and that fabric anyway? – and about six inches shorter. Mine also fit. â€Å"Why so glum?† I asked, hoping the others would find someone else to obsess on. Her lower lip trembled, either from sadness or an inability to hold its own massive collagen-filled weight. â€Å"I still haven't, you know†¦Ã¢â‚¬  It was enough to allay my own distress. It also meant Niphon was still in town, as I'd suspected upon seeing her. â€Å"How? How is that possible?† She shrugged and leaned forward wretchedly, her elbows resting on knees that were spread open guy-style. With grace like that, no wonder she couldn't get laid. I waved my hand around us. â€Å"Well, go out there, young succubus. This place is a buffet. Grab a plate and take your pick.† â€Å"Oh, yeah, like it's that easy.† â€Å"It is that easy. You might not be up to scoring a priest or anything, but you can definitely get some sort of fix.† â€Å"Maybe you can. I don't†¦I don't really know what to say to them.† I honestly couldn't believe this conversation was happening. It was weirder than me trying to convince Dante I was a succubus. Maddie had trouble talking to guys too, but a giant, crazily proportioned blonde throwing herself at men could get someone to sleep with her. It was a basic law of the universe. â€Å"Well†¦if you really don't know what to say, just try going up and asking them if they want to have sex. Crass, but it'll probably work for someone.† She scoffed. â€Å"Right. That's all there is to it.† â€Å"That is all there is to it,† I said. Hugh returned from the bathroom, and I glanced over at him. â€Å"You want to go have sex?† He didn't even blink. â€Å"Sure. Let me pay my bill.† I turned back to Tawny. â€Å"See?† â€Å"Wait,† said Hugh, one hand on his coat. â€Å"Was that a joke?† â€Å"You were an instructive example,† Peter explained. â€Å"Fuck.† Tawny shook her head, tousled blond curls fluttering. â€Å"I can't do that.† â€Å"Oh my God.† I resisted rubbing my eyes, lest I muss the makeup. â€Å"Tawny, this isn't rocket science.† â€Å"Weren't you telling us how hard it was to do your job, back when your incubus buddy was around?† asked Peter. My friend Bastien's recent visit had elicited a veritable cheerleading squad of admirers for him and what my male friends deemed â€Å"the hardest job ever.† â€Å"Shut up,† I snapped. â€Å"You're ruining my mentoring.† â€Å"I don't want a bad one,† Tawny said petulantly. â€Å"I want to corrupt a good one. One that'll give me lots of energy.† â€Å"Start small. Don't worry about the good ones when you probably can't even pick them out in the first place.† â€Å"How do you find one?† â€Å"It's an art. One you'll learn. I'm telling you, though, just start small.† I did give her a few pointers, recalling my alleged role as mentor. We studied some of the men in the bar, spotting wedding rings and one bachelor party. A guy about to get married was a really nice hit. I also advised on demeanor, how a quiet man was often (but certainly not always) a better bet than a loud, obnoxious one – if you were going for good ones. Of course, serial killers tended to be quiet too. Really, it came down to reading people, which wasn't a skill she could learn overnight. Keeping this in mind, I tried to reiterate how she should just try easy fixes for now. â€Å"I really like how you've got the entire male population pegged,† said Peter when I'd finished lecturing. â€Å"I'm glad you don't believe in stereotyping or anything.† I shrugged. â€Å"I've been doing this for a while.† â€Å"Okay, prove it,† said Hugh. He and I were at about equal levels of intoxication now. â€Å"Find three decent souls in here.† I grinned. Imps could gauge the strength and goodness of a person's soul with a glance. Accepting the challenge, I scanned for a long time. When I picked my three, he shook his head. â€Å"You got two out of three. The two that are right are really good. The one you got wrong is pretty bad. At least you're dealing in extremes.† Tawny moaned. â€Å"You see? This is hard.† â€Å"For Christ's sake,† I exclaimed, finishing another gimlet. â€Å"It's not. Not in the rookie leagues you're playing in. Look, you want a tip? Go get a job that gives you easy access.† â€Å"I am not going to go stand on a corner,† she said huffily. â€Å"Then go†¦I don't know. Go to Hugh's date auction.† The imp glared at me. â€Å"Or go work at a strip club. It's about the easiest thing a succubus can do. Hang out at the bar after your number, and they'll come to you. A stripper's a hot commodity, particularly when a lot of those guys'll think you're a prostitute anyway.† â€Å"I don't know. It still sounds degrading.† â€Å"You're going to be fucking to sustain your existence for the rest of eternity! Get off your high horse. You wait much longer, and your first-one's-free energy stash will dry up. Stripping's easy. And fun. And you get to wear pretty costumes. Trust me, it's a good racket.† â€Å"I guess,† she said at last. She exhaled heavily, the motion pushing her breasts out even further than usual. â€Å"Georgina's a pro,† said Hugh, reaching over to give her a comforting pat. Considering he really wasn't a warm and fuzzy kind of guy, I suspected he just wanted to brush her breasts. â€Å"Or so I hear. I guess I'll never find out.† He gave me a bitter glance. â€Å"If that's true,† Tawny said, â€Å"then how come her own boyfriend blew her off?† The guys let out a collective â€Å"ooh† and glanced eagerly between the two of us, apparently in anticipation of the catfight they'd long predicted. All of my earlier fury resurfaced, fueled now by alcohol and Tawny's incompetence. Grabbing my glass, I strode up to the bar to get a refill in person. Hanging out with my friends was rapidly losing its charm. A newbie succubus didn't have any right to mock me about my dating difficulties, particularly when she couldn't land one guy. I could have landed a dozen if I'd wanted to tonight. At the same time. And, glancing over beside me, I realized I might very well have an easy score right here. The guy from the bookstore, the one with the fetish books, stood at the bar, talking to the bartender. He didn't appear to be with a group. Hastily, I turned away so he wouldn't recognize me. After I got my drink, I set it on my friends' table and retreated to the bathroom without another word to them. I'd had to use bathrooms as shape-shifting hideouts for years, but there was nothing to be done for it in these situations. Inside a stall, I changed into a long, graceful body with flowing gold hair – not unlike some of the ballerinas I'd seen tonight. I'd show Tawny how to do blond right. Walking back out, I caught Cody's eye. My friends could recognize me in any shape, of course, and he gave me a puzzled look as I strode back to the bar. Standing beside the guy from the bookstore again, I ordered another drink. This time, he turned and caught sight of me. I smiled. â€Å"That any good?† I asked, nodding to the red concoction he was drinking. â€Å"I guess.† He lifted up the glass and peered at it. â€Å"It's a pomegranate cosmo. I think. Kind of girly, honestly – no offense.† â€Å"None taken.† The bartender slid my whiskey on the rocks to me. The guy beside me laughed. â€Å"I suddenly feel emasculated,† he said. I grinned and extended my hand, speaking the first name that came to mind. â€Å"I'm Clara.† â€Å"Jude.† â€Å"Hey, Jude.† He sighed. â€Å"Sorry,† I said. â€Å"Couldn't resist.† â€Å"You and everyone else.† â€Å"You here alone?† I asked. He looked embarrassed and absentmindedly rubbed the empty finger his wedding ring had been on the last time I saw him. â€Å"Yeah.† â€Å"Me too.† He looked me over, attempting covertness and not doing a good job. â€Å"I find that hard to believe.† â€Å"Well†¦Ã¢â‚¬  I looked down at my drink, playing with its edge. â€Å"It's kind of a long story†¦Ã¢â‚¬  And slowly, skillfully, I crafted a tale about how I'd come here to meet a guy and how he'd stood me up. He was supposed to go to a sex club with me, though I didn't come right out and say that immediately. That would have been too much for someone like Jude, someone who was intrigued but still nervous about the whole idea of exotic sexuality. So, I spoke vaguely at first, using innuendoes, hinting at my own interest in exhibitionism, how I just wanted to go see what a place like that was all about. As I concluded, I used the same line he'd used in the bookstore. â€Å"I feel like such a pervert. Honestly†¦I don't know why I'm telling you this. I don't even know you. It's just†¦Ã¢â‚¬  I looked up at him with big blue eyes. â€Å"You're easy to talk to.† A long silence followed as Jude held my gaze. â€Å"I don't think†¦I don't think there's anything wrong with what you're saying†¦what you want†¦Ã¢â‚¬  Snick! I started reeling in the line. â€Å"Really?† â€Å"Yeah†¦I mean, sometimes†¦I've kind of†¦you know, wanted†¦Ã¢â‚¬  â€Å"Really?† He nodded. I allowed a five-second hesitation. â€Å"You want to go with me? Just to, you know, watch?† After a bit of rumination, Jude agreed. Unsurprisingly, he didn't know where any sex clubs were in the city. Also unsurprisingly, I did. I didn't even look back at my friends as Jude and I left the bar. I hadn't clocked it or anything, but I was pretty sure my solicitation had been accomplished in record time. That'd teach the gang to question my pro status. The club we went to was one I'd visited a number of times before. I'd been to better ones in my day, but I liked this one simply because of its name: Insolence. Establishments that catered to sex and fetishism all operated in different ways. In places where everyone expected to participate – like swingers' clubs – admission was strictly regulated. Single girls always got into places like that, and couples usually only had a few requirements. Single guys had a harder time. In a place like Insolence that was focused primarily on watching, admission was more lax. We simply had to pay our cover, and we were in. Mine was still cheaper, though. The place was packed and had a dance club kind of feel. Techno music pulsed through the darkened room, the only illumination coming from recessed lights that shone blue and purple. Most of this light focused down on roped off areas that were reserved for those who wanted to â€Å"perform.† They were like small stages that the club-goers could gather around. Some of the stages were themed – one with a doctor's office and operating table setup – while most were couches and beds. There appeared to be no system about who could use them. It was a first-come, first-served system, and since about half the platforms were empty, there didn't seem to be too much urgency. But the spectators eagerly crowded around those areas that were occupied, people craning their necks to get a better view. â€Å"There sure are a lot of guys here,† Jude told me as we pressed our way through the people. â€Å"It's the way of the world,† I told him. â€Å"You think guys are more interested in this stuff than women?† â€Å"To a certain extent, yeah. Guys tend to be more visual, so stuff like this is about as good as it gets. Plenty of girls are into it too – just harder to get them to come out to something like this.† I promptly shut up, immediately realizing I sounded a bit too knowledgeable for a shy novice. We finally made our way up to the edge of a roped-off area. There, we watched a man thrusting eagerly into a woman bent over an elegantly set dining room table. Jude and I studied them for a while, neither of us saying a word. We then moved on to the next couple, a man and woman going at it on an ordinary bed. She wore a shiny leather bustier and hiked-up skirt. After the third couple – pressed up against a wall – Jude finally spoke. â€Å"These people aren't what I expected.† â€Å"How so?† I asked. â€Å"They just look†¦ordinary.† I laughed. â€Å"Because they are. What'd you expect, porn star couples coming in off the streets?† â€Å"Well, no.† I suspected he was blushing in the darkness. â€Å"Everyone's entitled to do what's sexy to them. And really, when you see how they're getting into it†¦Ã¢â‚¬  My gaze drifted to the couple going at it against the wall. Their eye contact was so powerful, so intense†¦you could totally see how much they aroused each other. I shivered. â€Å"Yeah, this is all sexy, even if it's not airbrushed. This is real. That's what gives it its edge.† He didn't answer but glanced around as though he was reassessing it all. As he did, I studied his profile. He wasn't quite six-foot, but he had a nice upper body and neatly styled, sandy blond hair. He turned toward me, sensing my scrutiny. â€Å"You know,† I said, â€Å"if you're so concerned about raising the bar around here†¦well, we're pretty attractive.† He didn't get it at first. â€Å"Yeah, I suppose we – oh. Oh.† His brown eyes went wide. I looked back at the wall couple. â€Å"We're already here. We could really give these people something to watch.† His eyes grew wider still, like they might pop out. â€Å"I†¦I couldn't. I mean. God. Not in front of all these people. And what if someone I know is here†¦Ã¢â‚¬  â€Å"I doubt it. Besides, what are they going to do? If they tell anyone, they'd have to acknowledge that they were here too.† I caught hold of his hand. â€Å"Come on, I know you're interested.† â€Å"Yeah,† he admitted. â€Å"But I've never†¦I don't think I could†¦Ã¢â‚¬  I tugged him toward one of the stages. â€Å"You gotta start sometime. It's easy.† Jude looked terrified but let me drag him. â€Å"You act like you've done this before. I thought it was all new.† â€Å"It is.† â€Å"You sure? Maybe you just play innocent and then seduce random men into crazy sexual acts.† I scoffed. â€Å"That's ridiculous.† We'd barely ducked under the stage's ropes when a mob suddenly swarmed around us. I doubted this had as much to do with us in particular – yet – as it did the fact that we were a new couple. Ah, variety. The spice of life. Jude still looked terrified, but I didn't have the patience for his hesitancy anymore. The performer in me had clicked on. All those people were waiting and watching, and I had to deliver. One of our props was a chaise lounge covered in white velvet that glowed blue under the lights. White, I decided, probably hid certain stains better than other colors. â€Å"Come on,† I said, pushing Jude toward the chaise. â€Å"Lie down.† He did, but still looked panicked. â€Å"Clara – â€Å" â€Å"You're already here,† I said sharply. â€Å"What are you going to do? You going to slink off in front of all these people? You didn't strike me as a coward when I first met you.† I'd become someone else now, someone commanding and terrifying. He shook his head. I climbed onto the chaise with him, straddling his hips with my legs. The lack of energy within me suddenly burned and ached, and I didn't want to be gentle. Leaning down, I kissed him hard, my teeth scraping his lips as I thrust my tongue into his mouth. He let out a small sound of surprise that was lost in the kiss. Meanwhile, my hands were already frantically unfastening the buttons of his shirt. I think I ripped one of them off. Jude lay there limply, still in shock. It didn't matter to me, though, so long as he didn't fight me. And from the feel of him underneath my hips, not all of him was limp. I ran my fingers down his chest, digging my nails into the flesh there. A kindly part of me wondered how he'd explain scratch marks to his wife. The rest of me didn't care. I'd given â€Å"Clara† a black tank top and gray skirt – simple but sexy. I yanked the top off over my head, shaking my hair out afterwards like a golden veil. I contemplated taking off the black lace bra underneath but decided to leave it on. My mouth moved down from his lips, traveling to his neck and chest, pausing to tease one of his nipples. Then I kept going, down to the edge of his khakis. While there, I undid his belt and unfastened his pants in one swift motion. I pushed them and his underwear down to his knees, just enough to give me access to the erection underneath. I took it into my mouth, letting its long shaft glide into me, almost to the back of my throat. He gasped, a noise echoed by some of the appreciative spectators. I felt the early twinges of his life force. It twinkled like starlight, seeping into me. As it did, I got a taste of his thoughts and emotions, as well as his strength and character. When I'd gleaned enough of his energy to assess its quality, I almost laughed. This wasn't the first time he'd done anything like this with a strange woman. He'd actually done it twice before. He was still shy about it all, but some of his innocence had been faked, a lure for dominant women like me. Hugh had been right – I couldn't always gauge a soul. But, infidelity still didn't sit right with Jude, so he had enough goodness and life force to fill the void that the dream had left inside me. My mouth moved with more urgency, sucking and teasing. He groaned as my lips slid back and forth. His back arched, and I pulled away, fearing this might end right now if I wasn't careful. Climbing off him, I stood up and pulled my skirt off, letting it fall in a crumpled pile on the floor. Jude looked at me with pleading eyes, not proactive yet, but definitely wanting more. An ornate wooden chair stood near the chaise. I moved over to it and knelt on its cushioned seat, pressing my breasts up against its carved slats. I peered back at Jude over my shoulder. â€Å"Showtime,† I said. I expected hesitation or reluctance, but Jude had apparently overcome his initial reticence. Good. I didn't want to feel like I was raping him or anything. He clambered off the chaise and walked over to me. I had pushed his pants to his knees earlier, and now he finished the job, kicking the khakis off. Positioning himself behind me, he ran his hands along the sides of my hips, letting his fingers slide along the edges of the black panties I still wore. I shifted, pressing my ass up closer to him. He sighed. â€Å"You are so sexy.† â€Å"I know,† I told him impatiently. He pulled the panties down, letting them rest near my knees. I ground against him even more and felt him push into me, the penetration forceful and deep. Gripping my hips, he began moving in and out, shoving me into the chair's hard back with each thrust. I moaned loudly, but whether it was for his benefit or the crowd's, I couldn't say. And speaking of the crowd, I was now literally in a position to look at them, at the faces and eyes all directed toward me. I'd shed most of my self-consciousness over the years, and God only knew this wasn't the first time I'd had sex in public. Sometimes, I appreciated privacy, but tonight I loved being the center of attention. Maybe it was simply my longing for more life energy. I would have taken it under any conditions right now. Whatever the cause, I found myself getting turned on by making eye contact with different guys in the audience while Jude continued pumping away at me. As I'd noted earlier, eye contact was a powerful thing. It took you away from the realm of superficial study and moved you into something deeper and more intimate. I favored the guys watching me with a heavy, sultry look – the look of a woman being fucked within an inch of her life and who wanted nothing more than to do it with them next. It thrilled me to think of all the men I was arousing, of all of them aching for sex – of all of them aching for me. In meeting the gazes of my admirers, I almost forgot that it was Jude who was behind me. It could be any of these men, and their expressions clearly showed that they'd be happy to trade places with him. I looked from face to face, imagining what each man would feel like, how each one would fuck differently. The thrill of it was so arousing that my wandering mind soon fantasized about having more than one at the same time. One in back, one in front†¦ One of Jude's hands gripped my hair and jerked my head back while the other hand still steadied itself on my hip. The rough maneuver pulled me out of my daydreams, but I was so turned on now that I welcomed his aggression. He thrust harder, driving me painfully into the chair, and I hoped it wouldn't fall over. The sweetness of his life energy coming into me continued building, and I felt his thoughts stream into me as well. So good, so good, so good. And it was good. The voyeurs around us and him fucking me on my knees had aroused me to dizzying heights. The whole act was dirty and exciting and thrilling. â€Å"So good, so good,† I cried, echoing his thoughts. â€Å"Don't stop, don't stop, don't – oh.† Talk about irony. The trick I'd used on Bryce or Bruce or whatever his name was had worked here too. Only, I hadn't actually wanted it to end this time. Maybe this was Jude's normal style – short and sweet – and not actually my doing. Regardless, it was done, and I hadn't even come. Damn it. But I'd gotten my energy fix, a burst of life and wonder that had exploded into me with his orgasm. Ecstasy or no, he'd felt a pang of guilt at the last minute, regret over this continued desire to cheat on his wife. That guilt had been a bonus for me. Sin was subjective, and often, the magnitude of a sin was in the eye of the beholder. I'd gotten him to sin – which Hell always liked and gave me bonus points for – and I'd cracked his morals, giving me more energy than I would have stolen if he were completely corrupt. I felt that life reinvigorate my essence, fueling my immortality and ability to shape-shift. He pulled out. I stood up from the chair, catching his hand as he started to stagger. A few people whistled and clapped. Jude wore a look of wonder – and exhaustion. I handed him his pants. â€Å"Wow,† he gasped. â€Å"That was†¦wow.† â€Å"Yeah,† I said with a grin. â€Å"I know.†