Project Guidelines

APPENDIX A: FILM REVIEW PROJECT GUIDELINES (General) I. Select an Appropriate Topic A. Relevant and Appropriate: Check the following websites for ideas: 1. http://www. sampsoncc. edu/staff/pwolf 2. http://www. apa. org/monitor B. Be Specific: Narrow general topics down! C. Researchable: Search http://www. nclive. org for â€Å"hits† II. Title page A. Title of Project B. Date C. Student’s Name D. Course Number E. Abstract (1-paragraph summary) III. Text or Body A. Five (5) Full Pages, typed (double-spaced, 12 point Times New Roman Font) B. APA Text Note Documentation Required! (Get help on my website! C. Review the Film: Informatively describe the disorder/issue â€Å"raised† in the film. D. Apply appropriate Psychological 1. Theories (Psychodynamic, Behavioral, etc. ) 2. Studies (case/experimental/correlational, etc. ) IV. Bibliography A. MINIMUM 5References 1. May use an encyclopedia a. Use only a specialized encyclopedia (i. e. psychiatry, psychology, etc. ) b. Avoid general ones (i. e. Wikipedia, World Book, Britannica, etc. ) 2. May use a textbook a. Abnormal Psychology b. Psychiatric Nursing 3. USE at least two or three of the following: a.Magazine, journal and/or newspaper articles b. Interviews c. Valid Internet sources, i. e. http://www. nclive. org http://www. ask. com B. List Sources in Alphabetical Order, by author’s last name (APA Style) C. Include Complete Bibliographic Information SPECIAL NOTES: . * Late projects will be subject to a 10 point per day penalty! * Late projects must be HAND DELIVERED to Mr. Wolf in his office, by the student. *Search for APA Text Note and Reference Page examples on my website: http://www. sampsoncc. edu/staff/wolf *Additional assistance available through SCC Student Support Services (Turoring)Appendix B: Detailed Project Guidelines: Abnormal Psychology Film Review [pic] In addition to their sheer entertainment value, popular movies often depict psychological disorders. There is certainly n o shortage of â€Å"Abnormal Psychology movies† available for viewing; however, many provide inaccurate portrayals of psychological behaviors, traits and disorders. This often leads to the public at large having a distorted view of what Psychopathology is or how Clinical Psychologists work. Remember from General Psychology, a major part of becoming a â€Å"critical thinker† is becoming a critical consumer of popular information.Your mission in this assignment is to choose a film with an abnormal psychological theme or issue, research the theme or issue portrayed in the film, and then carefully analyze how well or accurately you believe the movie presented the theme to the viewing audience. Instructions: 1. Choose a movie from the attached list. I have indicated which are available from the SCC Library. The remainder may be rented from Netflix, a local video store or perhaps borrowed from a friend or family member. 2. View the movie at least once). Even if you have seen the movie previously, watch it again. You will need to pay very close attention to hat is being portrayed and you should probably take some notes. They will come in handy later, as you write your paper. 3. Write a reaction/research paper using the following guidelines: a. In an opening paragraph (or two), summarize the plot of the movie. Remember, this is a summation; I don’t need a description of every scene. b. Find three to five internet articles that deal with the specific type of psychological disorder/issue portrayed in the movie (Obsessive-Compulsive Disorder, Aversive Therapy, Insanity Defense, etc. ) and then write at least three pages on what you have learned from your internet research.You may also use your textbook as one of your sources, if you wish. Make sure to cite your sources in APA style, in the body of your paper and on your reference page. (See my website for examples) c. In the final portion of your paper, you will analyze (based upon your www. nclive. org internet research) how well you think the movie portrayed its abnormal psychological theme. You will do this by addressing the following questions: How did the depiction of __________ in the film compare to what you learned in doing your research? Do you believe the film to be of educational value to the general public regarding its psychological content?Was the subject matter treated in a humorous manner? If so, do you think this took away from the seriousness of the psychological disorder being depicted in the film (or did it help by making a serious point without â€Å"blowing the audience away†)? Which specific scenes (if any) in the film provided particular insight into the psychological disorder/issue being portrayed? Did you learn anything of value from viewing the film? (If so, what? ) Was the film entertaining to watch? Would you recommend the film to others? Why or why not? 4. Papers will be submitted, in class, on the assigned date.There will be a ten-point per day late penalty for papers turned in after that date. Papers are to be submitted in a two pocket report folder. In the left side pocket, place the internet articles used in your research. In the right side pocket, place your paper, which will include a title page, abstract page, text or body of report (5p), and reference page. 5. Papers should be word-processed in MS Word, double-spaced, using a 12-point Times New Roman font and should be at least eight (8) total pages in length if the directions, indicated above, are followed completely.The first section (see 3-a above) and last section (see 3-c above) of your paper will be your own words/opinion and will require no reference citations. HOWEVER, YOU WILL NEED TO CITE YOUR REFERENCES, APA STYLE, IN THE THREE PAGES OF RESEARCH (see 3-b above) WRITTEN FROM YOUR INTERNET SOURCES. NOT DOING SO WILL BE CONSIDERED PLAGIARISM AND WILL SUBSTANTIALLY REDUCE YOUR PAPER’S GRADE!! 6. Papers will be graded based upon the following rubri c: * Following directions (length, font, double-spacing, etc. ) 5pts. * Cover Sheet 5pts. * Abstract 5pts. * Film summation 10pts. * Research portion 50pts. Analysis of film 20pts. * Reference page 5pts. Total:100 7. Guidelines for APA-style (citations, abstract, reference page, etc. ) are attached. Further examples can be found on my website: http://www. sampsoncc. edu/staff/wolf 8. Films not included on the attached list may be used, BUT ONLY WITH PRIOR APPROVAL OF THE INSTRUCTOR. In preparing a paper in APA style, the following general guidelines should be followed. †¢ Font Selection Font size should be 12 points, with Times Roman being preferred. †¢ Line Spacing Double-space everything: title page, abstract, paper, and reference list. Margins and Indentations Leave one-inch margins at the left, right, top, and bottom of each page. Indent paragraphs five spaces using the â€Å"Tab† feature. †¢ Page Header The page header consists of a brief version of the pa per’s title (usually 2 or 3 words), followed by five spaces and then a page number. Starting with the title page, it appears in the upper-right corner of each page of your paper, including the reference page. Use the â€Å"Header† feature of your word-processing program to insert the header information. I. Title Page (or Cover sheet) (page 1) Name Title of ProjectPSY 281-0A Date II. Abstract Page The abstract follows the title page/cover sheet (it is page 2 of your paper) and is a one- paragraph summary of the content of your paper. The abstract should be no longer than 120 words. Because it is a summary of your project, it should be written after your paper is complete. Guidelines: Two lines below the page header, type the word, Abstract, and center it. Two lines below that, begin the paragraph, which should be unindented and double-spaced. III. Text (or Body) of Paper The text of your paper begins on page 3.The page header appears on the top line. Two spaces below th at, center the title. Two spaces below the title, the paper begins. Five pages, minimum, with text notes when citing research. IV. Reference Page The list of references used comes at the end of your paper and begins on a new page, continuing the numbers from the text of your paper. Two spaces below the page header, center the word, References. Two spaces below that, begin the first reference entry. The entries should be entered alphabetically by the author’s last name.If the author’s name is not given, alphabetize by the first major word of the title of the source, omitting A, An, or The. Each entry should start at the left margin; additional lines for that entry should be indented 5 spaces from the left margin. The reference page should be double- spaced. There are NUMEROUS sources on the internet for APA-style papers (besides my web site). One very good one is: http://owl. english. purdue. edu/handouts/research/r_apa. html Parenthetical Citation The APA system of cit ing sources indicates the author's last name and the date, in parentheses, within the text of your paper.A. A typical citation consists of the author's name and the year of publication. Example: Charlotte and Emily Bronte were polar opposites, not only in their personalities but in their sources of inspiration for writing (Taylor, 1990). Use the last name only in both first and subsequent citations, except when there is more than one author with the same last name. In that case, use the last name and the first initial. B. If the author is named in the text of your paper, only the year is cited. Example: According to Irene Taylor (1990), the personalities of Charlotte and Emily. . C. If both the name of the author and the date are used in the text, parenthetical reference is not necessary. Example: In a 1989 article, Gould explains Darwin's most successful. . . D. When the reference is to a work by two authors, cite both names each time the reference appears. Example: This theory oft en has been used to explore patters of various insect mating (Alcock & Thornhill, 1983). –OR- Alcock and Thornhill (1983) also demonstrate †¦ E. When the reference is to a work by three to five authors, cite all the authors the first time the reference appears.After that, use the first author's last name followed by et al. (Which means â€Å"and others†). Example: This pattern has long plagued the internal politics of college administration in Texas (Douglas et al. , 1997). F. When the reference is to a film, begin with the director’s name followed by the year of the film’s release. Example: (Speilberg, 1989) G. When the reference is to a work by a corporate author, use the name of the organization as the author. Example: Retired officers retain access to all of the university's educational and recreational facilities (Columbia University, 1987).

Project †Work Life Balance and Stress in Women in Academia Essay

Question 1 1. 1 Conflict> The practice of recognizing and dealing with disputes in a rational, balanced and effective way. Conflict is an expressed struggle between at least two interdependent parties who perceive incompatible goals, scare resources, and interference from others in achieving their goals. † 1. 2 Decision- making > Is the choice of the most suitable way of solving a problem or handling a situation . 1. 3 Communication> Is a means by which the teacher and pupils’ different needs, feelings and attitudes are conveyed to each other in order to establish cooperation and achieve goals. 1. 4 Motivation> Is the process by means of which motives are provided by, amongst others, a manager or situation in order to bring about certain actions and thus to achieve certain goals. 1. 5 Leadership> Leadership consists of actions that help the group to complete its tasks successfully and maintain effective working relationships among its members. Leadership is a set of skills that anyone can acquire Question 2 2. 1. 1 AUTOCRATIC CLASSROOM MANAGEMENT STYLE When dealing with pupil behaviour the teacher will intervene and try to control the behaviour of the pupils. The teacher is mainly interested in the pupils’ completion of tasks and learning performance . Pupils’ participation in the classroom situation is limited to listening, working and doing. The following are some advantages of this approach: ? Some pupils may feel secure in this kind of situation. ? Because the teacher lays down fixed rules and procedures, pupils know what is expected of them and what they can expect in the classroom. The following are some disadvantages of this approach: ? The classroom atmosphere is characterised by competition, unwillingness to work together and poor discipline when pupils are left unsupervised. ? Creative thinking is suppressed. ? There is no cooperation. ? Pupils may develop a negative attitude towards the subject. 1 Student no : 43713009 EDA 201W Ass no : 2 719493 2. 1. 2 DEMOCRATIC CLASSROOM MANAGEMENT STYLE A democratic style of classroom management correlates with an interactive teaching style. This teaching style requires that teachers should have a sound knowledge of their subject and of human nature so that they can encourage their pupils to participate actively and meaningfully in teaching and learning activities. The control of pupil behaviour in the classroom is jointly controlled by the pupils and the teacher. As a management style it requires the teacher to maintain a balance between the task aspect and the human aspect of the classroom situation. Teaching and learning tasks are completed with the pupils’ willing cooperation and co responsibility which are the hallmarks of democratic classroom management. The following are some advantages: ? ? ? Pupils participate confidently in classroom activities. It encourages initiative and creativity. The classroom atmosphere is relaxed, yet productive. ? Pupils feel that they are involved in teaching activities. 2. 2 Five styles of conflict management ? Avoidance: avoiding conflict is a short-term solution because the conflict will not go away. Sometimes, however, avoidance could be a temporary measure to calm emotions. ? Giving in or accommodating: teachers who badly want the pupils to accept them use this style. With this style the real differences are underemphasized. Sometimes teachers have to give in to avoid hostility in the classroom and to ensure that the work can get done. ? Domination: teachers who want to impose their will on pupils use this style. In the long run this style is seldom effective, although teachers sometimes have to dominate. ? Compromise or settle: this style is marked by a search for compromises and settlement. The teacher will try to meet everyone halfway and to let the majority view prevail. Because a settlement might not satisfy everybody, the dissatisfaction could again cause conflict at a later stage. ? Integrate or collaborate: this style is also known as the problem-solving approach. The parties cooperate in order to find a satisfactory solution. 2. 3 A proper balance between the: task-oriented and the human relations aspects, required in every teaching-learning situation , enables teachers to create a teaching-learning situation with a positive atmosphere. Maintaining a balance between the structural (formal) and human relations (informal) aspects requires a holistic approach to classroom management. The combination and integration of these two dimensions represent the actual structure of the classroom situation, which includes all areas of the teacher’s management task. These studies revealed a clear correlation between classroom atmosphere and pupil performance of grade 9 and grade 10 pupils in 12 secondary schools in Ontario as follows: ? Classroom atmosphere has a significant influence on pupil performance. ? Although the personal and social characteristics of pupils are important factors in their school performance, classroom atmosphere is sometimes more important. ? The psychosocial and academic aspects of teaching are interrelated. 2 Student no : 43713009 EDA 201W Ass no : 2 719493 ? Variables that relate directly to teaching-learning activities in the classroom have a special, unique influence on pupil performance. The following are the guidelines for teachers to cultivate positive attitudes in their pupils: ? Put the pupils in the centre. ? Respect pupils’ opinions and treat all pupils respectfully. ? Give pupils a group feeling. ? Help pupils to feel secure in school. ? Make sure that pupils understand their assignments. ? Realise that pupils are children, not adults. ? Deal with individual behaviour problems in private interviews with the pupil rather than in front of the whole class. ? Involve pupils in decision making where appropriate. ? Do not label pupils. 3 Student no : 43713009 EDA 201W Ass no : 2 719493 2. 4 CLASSROOM POLICY 1. In all instances, civility and respect for classmates and the instructor are expected. 2. Book bags, briefcases, etc. are not allowed on your desk during class. They must remain on the floor near your chair. 3. You may not use cell phones in class. a. All ringers must be turned off. b. You may not text message, place or answer calls. c. All earphones, headphones, headsets or any other accessory for your cell phone may not be used in class – that means, out of sight and not on your head or in your ear. 4. You may not use any device (for example, IPod, MP3 player) to listen to or view music or other programming in class. 5. You will be asked to leave class if you disregard classroom policy. ATTENDANCE / WITHDRAWAL POLICY 1. Since the course is conducted in a seminar format, your attendance is mandatory. 2. You will sign the Attendance Signature sheet at the beginning of each class. 3. Your class participation points may be reduced from if you are late in class. 4. You may be withdrawn from COS 133 if you are absent from 20% of the class. LATE WORK 1. No late work will be accepted. MAKE-UP QUIZ POLICY 1. There are no quiz make-ups. No exemptions. GRADING POLICY 1. Your grade for COS 133 will be based on the points you accumulate for assignments, quizzes, and class participation. 2. Your grade for COS 133 is calculated as follows: Topic 1. Assignments 2. Quizzes 3. Classroom Participation Weight 30% 55% 15% 4 Student no : 43713009 EDA 201W Ass no : 2 719493. Topic Weight A 94 -100 1. Assignments 30% A- 90 – 93 2. Quizzes 55% B+ 87 – 89 3. Classroom Participation 15% B 84 – 86 B- 80 – 83 C+ 77 – 79 C 74 – 76 C- 70 – 73 D+ 67 – 69 D 64 – 66 D- 60 – 63 F < 60 1. Assignments = 30 Points COS assignments consist of a variety of activities designed to promote a successful college experience at MCC. Your assignments will consist of reading textbook chapters and answering related exercise questions. In addition, you may be using your MCC student email to submit Web assignments. Assignments are due at the beginning of the class. However, you may submit your assignments before the due date. Distribution of points are as follows: 10 textbook assignments (3 points each) = 30 points 2. Quizzes = 55 Points Quizzes are based on your chapter reading assignments. o You may use your textbook to answer the questions. However, be well prepared for a very challenging quiz. o If you are late for class and miss the quiz, you will receive a zero for the quiz. Distribution of points is as follows: o 11 textbook quizzes (5 points each) = 55 points 3. Classroom Participation = 15 Points Classroom participation points are earned by behaviors that demonstrate o prompt attendance for class 3 o active listening o positive involvement in small group work o thoughtful contributions during whole class discussions o civility and respect for classmates and the instructor Distribution of points is as follows: o 1 point per week = 15 points o You cannot earn classroom participation points if you are absent. MCC REGULATIONS AND POLICIES Academic Honesty Policy In the academic process, it is assumed that intellectual honesty and integrity are basic responsibilities of any student. However, faculty members should accept their correlative 5 Student no : 43713009 EDA 201W Ass no : 2 719493 responsibility to regulate academic work and to conduct examination procedures in such a manner as not to invite violations of academic honesty. Such violations consist mainly of cheating and plagiarism. For more details regarding MCC’s Academic Honesty policy regarding definitions, disciplinary action, and procedure for appeal check the MCC Catalog and Student Handbook or MCC Website. Policy Statement on Sexual Harassment 1. Monroe Community College strives to recognize human dignity and therefore does not tolerate sexual harassment or any other type of harassment within or connected to this institution. 2. Sexual harassment is illegal and unfairly interferes with the opportunity for all persons, regardless of gender, to have a comfortable and productive education and work environment. 3. We are committed to taking all reasonable steps to prevent sexual harassment and to discipline those who do harass. Code of Conduct The following actions or conducts are prohibited. 1. The obstruction or disruption of any College function or activity, including the classroom instructional environment, administration of the parking program and service functions and activities. 2. The detention, physical abuse or intimidation of any person, or threat thereof, or any 4 conduct which threatens or endangers the health, safety, or welfare of any person on College-owned or operated property or at College-sponsored activities. 3. The use of obscene or abusive language or any other means of expression, language, or action which may reasonably be expected to provoke or encourage physical violence by other persons. 4. The refusal to obey any reasonable or lawful request, order, or directive of a College public safety officer, a teacher, College administrator, or any other identified representative of the College. MCC LEARNING CENTERS 1. Monroe Community College has a number of Learning Centers at Brighton (for example, Accounting, Math, Psychology, Writing, the Electronic Learning Center, etc. ) and at Damon (for example, the Integrated Learning Center, Electronic Learning Center, etc. ). 2. Learning centers are staffed with instructional personnel and may be equipped with computers and software to assist students. 3. It is recommended that students use the Learning Centers to get additional help with concepts learned in the classroom and with their homework. SERVICES FOR STUDENTS WITH DISABILITIES 1. Students with a documented learning difficulty should make an appointment with the Coordinator of Services for Students with Disabilities on the Brighton or Damon Campus to arrange for support services. 2. All deaf or hard of hearing students should contact the Counseling and Advising Center. 3. You must provide the instructor with appropriate documentation regarding accommodations within the first two weeks of class. EMERGENCY CLOSINGS 1. If the College is closed due to inclement weather or some other emergency, all Rochester area radio and television stations will be notified no later than 5:30 a. m. 2. In addition, the homepage on the MCC website (www. monroecc. edu) will display a message indicating the College is closed. 3. Please do not call the College to avoid overloading the telephone lines. 5 6 Student no : 43713009 EDA 201W Ass no : 2 719493 CLASS CANCELLATION To access a list of daily class cancellations, you may 1. Call the Public Safety Department (292-2066) at MCC, press 1 for a list of cancelled classes at Brighton and press 2 for a list of cancelled classes at Damon; 2. Go to the Internet, access MCC, go to the A-Z listing to C for Class Cancellations and see the list of cancellations; 3. Check your student email for a cancellation notice from your instructor 6 COURSE SYLLABUS AGREEMENT Detach and return this signed sheet to Professor Rodriguez. ______________________________________ M00______________________ Student’s Printed Name Student MCC College ID Number COS 133 Section Number: _________ Semester / Year: _____________ The Course Syllabus 1. The Course Syllabus (course information sheet) is a written legal covenant between you and your professor. 2. It clarifies the professor’s expectations and your responsibilities. Your professor expects you to meet deadlines for assignments, papers, projects and tests. 3. It is your responsibility to review the course syllabus and clarify any aspect of the syllabus. Therefore, read it carefully and ask questions you may have about its content. Check the appropriate box. I have read the course information sheet for COS 133 – Introduction to College Studies. I understand my responsibilities for this course. I do not have any questions. I do not understand the requirements stated in the COS 133 Course Information Sheet. I will schedule an appointment to discuss my questions with my professor. List your questions for discussion here: ______________________________________ _____________________ Signature Date.

Psychological research Essay

Eyewitness memory for details of an event can be affected at the registration stage by witness factors and event factors. Witness factors include age, stress and expectations. For example, several studies have shown that children typically give fewer details about an event they have witnessed than adults. Similarly, List (1986) found that older people may also recall less than younger people. In addition, even though a high level of arousal (stress) would increase your level of performance, too much arousal would lower it. That is to say that a very frightened person will start to repress memories and force them to the back of their mind where they can never be retrieved again. Information is lost with the passage of time, which can be explained by the trace decay theory of forgetting. Over time, â€Å"basic† information is retained, especially from a significant event. Much of the detail is lost, and misleading information is typically given after an event if participants are able to recall this new information as if they’d seen it. However, this might only be partial. As with the influence of exposure time on memory, this too was demonstrated by Ebbinghaus (1885). It has also been shown in a naturalistic study of long term forgetting, carried out by Wagenaar and Groeneweg in1990. Seventy-eight survivors of the concentration camp, Camp Erika, were interviewed between 1984 and 1987 about their camp experiences. The information they gave was compared with earlier evidence they had given just after the end of the war. There was general agreement in the later interviews on basic information. All but three of the thirty-eight people who had been tortured by the camp commandant, for example, remembered his name. However, much of the detail had been lost. In conclusion, while basic information may be well remembered over time, details tend to be forgotten. On the whole, storage factors can affect recall. Basic information is often retained, but detailed information is lost over time. Memory can be supplemented by later information. It can be distorted by misleading information, known as the misinformation effect. This can also lead to completely inaccurate information being given. The misinformation effect has been challenged in terms of whether it is the result of memory impairment of the effects of bias in the testing situation.

The Criminal Justice System Assignment Example | Topics and Well Written Essays - 500 words

The Criminal Justice System - Assignment Example Police brutality is an issue of great concern globally. Torture in cells on claimed suspects by law enforcement is a clear sign of a failed criminal justice system. The perpetrators of such inhumanity are never brought to book. The same supposed law that was meant to protect is the same law that seeks to destroy (Garland, 2002). I believe that if a crime was to be committed but the offender is not brought to book, it still is an offence that is punishable according to the law. This means that one is indeed a criminal despite the fact that they did not get caught in the act of committing the crime. Criminal masterminds that manage to commit crimes and still evade law enforcers do not cease being criminals despite the fact they managed to outsmart the law. It still is a crime and that automatically qualifies them as criminals (Garland, 2002). The conflict model of the criminal justice system argues that for an organization to be fully effective, it should be willing to work competitively to produce justice rather than cooperatively (John, 2005). On the other hand, consensus model also known as the systems perspective of CJS, argues that to produce justice, organizations should be willing to work cooperatively. The conflict model, also known as the System conflict theory, argues that worries over fame, fame, success cause conflict in the justice system itself. Some of the main differences between the crime control and the due process model are; in crime control, repression of crime is the most important function while in the due process, providing fairness under the law is seen as the key function (William, 2001). In the crime control, concentration is placed on vindicating the victims’ rights rather than protecting the defendants’ rights while on the other side of the due process, concentration is placed on the

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

Science - Essay Example eaning and inference that the researchers draw upon can be easily verified, computed, and weighed as a function of how greatly they relate back to the concepts that the author(s) is attempting to get across to the reader. In this way, this particular student has chosen the following paper to analyze as a function of how well the scientific and mathematical information related within it help to reinforce or weaken the arguments that the authors make: â€Å"Neurotoxicity of Penicillium crustosum secondary metabolites: Tremorgenic activity of orally administered penitrem A and thomitrem A and E in mice†. For purposes of analysis, one can quickly infer that the authors of this particular article have performed due diligence with reference to the use of mathematics and scientific research as a means to prove their point. Firstly, the introduction relates to the reader/researcher that the authors are highly familiar with the area of focus and the preceding literature and studies which have been performed. In this way, the authors are able to draw a firm line of understanding and scientific advancement based upon the research that has preceded this particular study. Although this is a nice touch to note, it should be further noted that the authors rely heavily on the results of three specific studies to set the background for their analysis. As such, the rigor of the study is called into question somewhat. I found that this lack of inclusion of other studies and resources significantly weakened the baseline from which the reader enters the research from. Furthermore, had a more rigid an alysis of prior and existing scholarship been performed, the starting point for the reader would be advanced and a need to accept some of the results printed within the study would have been reduced; thereby allowing the reader or researcher to focus on the most important points of the research that has been presented. To the author’s credit, the study does pay careful attention

Volkswagen AG company Essay Example | Topics and Well Written Essays - 1500 words

Volkswagen AG company - Essay Example It is also believed that good companies should not only use the resources of the society in which they work, but also give back. So, in addition to driving social progress and affluence, as Werther and Chandler (2010, 4) outline, companies are supposed to include social initiatives into their strategies. This should ensure a better economic performance of the company because consumers and stakeholders of the business are more loyal to socially responsible and socially responsive organizations. CRS, therefore, should be in the basis of all the economic, legal and ethical actions of a successful organization (Werther and Chandler 2010, 8). With this in mind it is interesting to analyze how in particular large organizations fulfill their CSR and sustainability plans and promises. This paper, therefore, will present an overview of CSR initiatives of Volkswagen AG company, and will try to determine how effectively the company fulfills its sustainability and responsibility, as Volkswagenâ €™s website suggests (www.volkswagenag.com), promises. The case for the Volkswagen Group The Volkswagen Group has its main headquarters in Wolfsburg (Germany) and operates 62 plants that produce cars in 15 countries of Europe (The Group). The company views itself as a global player with German roots. Consequently, since Volkswagen sells its cars all over the world, the company’s CSR goals are also global. Volkswagen, Audi, SEAT, Skoda, Volkswagen Commercial Vehicles, Bentley, Bugatti, Lamborghini and Scania are the brands that support the overall Group’s vision of creating value. The CSR philosophy of Volkswagen Group is that social responsibility can be achieved by means of increasing corporate value. At the same time, Volkswagen believes that stable and sustainable success of the company can be achieved only with the help of social responsibility (Walther et al. 2007, 201). Since 1997 the company started to modify its relations with employees and managed to save 30,000 jobs in the early 1990s after reorganizing the company’s working-hour model (Institute for Corporate Culture Affairs 2006, 310). The business managed to agree with its employees their working longer hours when the company has many production orders, and shorter hours when the number of orders is lower. The company then continued increasing the workholder value – employees of Volkswagen have an ability to invest parts of their wages into â€Å"time asset bonds† that are invested in the capital market (Walther et al. 2007, 202). This allows people to shape their retirement. Volkswagen is also one of 1700 companies (out of 70  000 multinational corporations) that voluntary agreed to comply with the Global Compact principles that encourage business to respect human right, lead non-discriminatory activities, fight corruption, protect environment and so on (Institute for Corporate Culture Affairs 2006, 312). Volkswagen promotes employee rights in terms of min imum standards, non-discrimination, skill enhancement programs (Sinzig 2010, 17). The company offers to its employees training in vocational and international groups. The company has a separate department, AutoUni, which is responsible for knowledge sharing and skills transfer among the 399,381 employees of the organization (The AutoUni 2011). As for the environmental

Cultures and Traditions of Saudi Arabia and Turkey Essay

Cultures and Traditions of Saudi Arabia and Turkey - Essay Example The geographical location of Turkey makes the country a vantage point over the Middle East, Asia, and Europe. This largely influenced the interest of many neighboring countries to subjugate the area. Conquest did not only mean ruling the inhabitants of turkey. Conquest included the influx of foreign arts, culture, and traditions into Turkey. Records have it that from 1251 up to 1939, Turkey's respective government signed treaties, attended conventions, and signed agreements among different neighboring nations which had interest over the country as a colonizer (Shotwell and Deak 179- 181). For example, in 1251, the Turks took into custody Egypt. As a consequence, France who had a dispensation over the area must end the same. So, St Louis and the Sultan of Egypt concluded with a treaty, closing all of French interest in Egypt as well as in Turkey. But, the end of French concessions in the two countries did not mean that the Francs left with everything that they have brought into Egypt and Turkey. Many of their arts, genes, cultural practices, traditions were left behind with the Turks. Aside from that, merchandize exchanges continued as shipping vessels went through the Black sea reaching Constantinople (Shotwell and Deak 14-15). Many other Western... The Greeks too uses the same location to trade with other countries beside Turkey (Shotwell and Deak 14-15). Alongside, Turkey was also actively involved in trading for their needs and to sell their products outside the country. These activities hugely imported into Turkish people mixture of influences. In the early 14th century, the Ottomans' captured Turkey from the Byzantium emperors which were mostly Catholic Christians and established Islamic Faith in the area (Hitchcock, Lloyd, Rice, Lynton, Boyd, Carden, et al 161) which persist to date. In contrast, in Saudi Arabia since about the 5th century after the death of Christ and during the onset of Islam under Mohammed, Bedouins of the Arabian Peninsula shielded their territory from colonializations. Although, Arabs travel far and wide, and people from different races were allowed entrance and exit, this was only for trading purposes which practices persist to the present time. After the death of Mohammed, Islamic religion was vastly adopted and upon which basic lifestyles, mores and traditions were largely based. A Caliphate was installed as a civilian leader of the land. But as soon as the first Caliph died dominion was left to the family of Ibn Saud. Monarchy was established to maintain the tradition and lead the people into a solid society despite religious differences, and some influences from Western and Asian neighbors (Lipsky, Ani, Bigelow, Gillen, Larson, Matthews, Royce, and Gillen 8). Unlike Turkey, the Kingdom of Saudi Arabia relies on their vast oil deposits which are regularly exported. The magistrate established large corporate companies in association with foreign

HR Essay Example | Topics and Well Written Essays - 500 words

HR - Essay Example ations on the base pay, which include external competition, employee equity, the Equal Pay Act of 1970, communication strategy, and use of point-factor rating and definition and evaluation of benchmark jobs. In the contingency pay reward structure, the main proposal is to disregard the current system in place (contribution pay) with a combination of Competence Related Pay and Individual Performance Related Pay reward schemes. The section also proposes several cost-cutting measures and exercises. Part three of the report highlights the non-financial rewards and an overall reward recommendation, including learning and development, performance management, career development, and work environment. Part four of the report contains all the possible alternative retention plans and cost cutting strategies that are applicable in MB’s environment, including Employment Stock Ownership Plan, time extension of paying bonuses, and enhancement of job designations. The fifth and final part of the business report concludes with specific recommendations on a cost-effective reward structure for MB that will enhance the commitment of the workers, raise the morale of the employees, and thus increase the profitability of the company. The combination of low profitability, a lack of performance culture, low morale, and commitment in MB is the result of embedded complacent attitude, irrelevant reward structure, and multiple shortcomings in HR practices multiplied by too hierarchical structure and remote location of departments from each other and the Head Office. The changes offered below are vital to stay afloat. 1. Increasingly popular in job evaluation is a method of combining of two analytical schemes: using point-factor rating to define and evaluate benchmark jobs (jobs which can be used as points of comparison for others), and evaluating the remaining jobs by means of analytical matching (Armstrong pg 254 - 263) 2. External competitiveness: it is necessary to operate exact

Code switching between English and other languages Essay

Code switching between English and other languages - Essay Example In bilingual or multilingual communities the use of language occurs in a harmonizing way as the speaker shifts between languages as to execute their function which can be either approaching economic need or developing a friendly relationship. Lets take an example of a dialogue held between two Indian speakers who are code-switching between English, Hindi and Kannada. Jayalakshmi, one of the speakers, before presenting her analysis of the conversation held with her friend with reference to code-switching introduces herself as a multilingual. India, a large part of south Asia, remained under British rule for almost ninety years and during this period English remained an official language so it was widely learnt formally. Even after getting independence English remained there as an official language and Hindi became the national language. According to Hewings and Tagg Language policy is introduced in a country by its politicians when a huge political change takes place e.g. after independence or a war. The official language of a country gets a high status and used at institutional, government and international level whereas the national language is marked for its national identity which possesses social and cultural values (Hewings and Tagg (edds) 2012). From Jaya’s commentary we come to know that she speaks a variety of languages which include Hindi as her national language, Kannada as her mother tongue, Bengali as her neighbours communicated in it and some other regional languages. When we hear Jaya’s conversation with her colleague on her workplace we apprehend that English has been used as an official language. Nitin speaks most of English while discussing an official problem and his switching less to other languages is an outcome of the influence of Jaya’s abode which is England. It is noteworthy that Jaya who is supposed to bring a solution to Nitin’s problem unconsciously switch to

Audit Framework Case Study Example | Topics and Well Written Essays - 6500 words

Audit Framework - Case Study Example To do an audit, there must be information in a verifiable form and some standards (criteria) by which the auditor can evaluate the information. Information can and does take many forms. Auditors routinely perform audits of quantifiable information, including companies’ financial statements and individuals’ federal income tax returns. Auditors also perform audits lf more subjective information, such as the effectiveness of computer systems and the efficiency of manufacturing operations.This is a case study for auditing Southern Rock, a high street UK Bank, registered in Southampton. Here audit partner in the firm is â€Å"APMC Auditors† has provided some questions to answer. Answers of the given questions are answered as bellow respectively:  Answer to the question no-1:Concept of Going Concern: The â€Å"going concern† perception is one of the regulatory foundation stone of the financial accounting arena.   The spirit of going concern express that the Balance Sheet of a company must be an echo the weight of that company as if it would stay in existence for and beyond the predictable future. In other words, the going concern concept also states that the company would be file for bankruptcy within one year from the date of Balance Sheet. This paper would go to analyse the going concern concept and its vital focus to a rational observation of Southern Rock Plc. a Banking company as far as possible.   There are two major parties in the assessment of a company as a going concern,   they are the company’s management and its auditors.... Information can and does take many forms. Auditors routinely perform audits of quantifiable information, including companies' financial statements and individuals' federal income tax returns. Auditors also perform audits lf more subjective information, such as the effectiveness of computer systems and the efficiency of manufacturing operations. This is a case study for auditing Southern Rock, a high street UK Bank, registered in Southampton. Here audit partner in the firm is "APMC Auditors" has provided some questions to answer. Answers of the given questions are answered as bellow respectively: Answer to the question no-1: Concept of Going Concern: The "going concern" perception is one of the regulatory foundation stone of the financial accounting arena. The spirit of going concern express that the Balance Sheet of a company must be an echo the weight of that company as if it would stay in existence for and beyond the predictable future. In other words, the going concern concept also states that the company would be file for bankruptcy within one year from the date of Balance Sheet. This paper would go to analyse the going concern concept and its vital focus to a rational observation of Southern Rock Plc. a Banking company as far as possible. It would discover the Impact of Going Concern on Financial statement and Audit procedure to establish Going Concern in Banking Sector as well as the liquidation value of a company and its asset. Going concern assessment: There are two major parties in the assessment of a company as a going concern, they are the company's management and its auditors. In addition, the following factors may lead to a going concern reconsideration. The list

Discuss the interpretation of the First Industrial Revolution as an Term Paper

Discuss the interpretation of the First Industrial Revolution as an Industrious Revolution - Term Paper Example The industries that were in charge of production at that time were not creative enough to offer a variety of goods and services from which to choose, thus the industrious revolution began because of the increase in demand for the consumer products that would satisfy families of the time. Consumers were not only focused on the change of taste, but they were also concerned about the provisions of goods for a different class, that is, regular goods and highly sophisticated goods within the society. The demand was also based on sex. Males and females in different careers were concerned with different demands that would show a difference in the society depending on their biological nature. The textile and automobile industries were the most affected as the demand for high-quality clothes and machinery was great. The speedy growth of the population in towns and cities also increased the demand for food production. Families were looking not only for the provision of food but also the quality of food. Therefore, the demand for quality food was a major concern that was driving the industrious revolution. The great demand from the consumer was increasing pressure on industry. The owners of the industries were responding by allocating more work to the labourers so that they could produce more goods. The need to produce more goods and meet the ultimatum of the consumers led to the onset of the industrial revolution. This revolution occurred when the factory workers started to realise that they were working so hard, but their salaries were not increasing. Therefore, the workers began to demand higher pay. The industrialists, on the other hand, were not willing to add a penny to their workforces (Soule). Since there were no proper laws protecting the labourers, they were humiliated by their bosses and sometimes they were forced to work. The force used can be tracked to the servitude

Body language Essay Example for Free

Body language Essay I wasnt too sure on what to wear when I performed my interaction. From previous research into communication I am aware that this can affect the quality of communication. For example dark and gloomy clothes sometimes can indicate you being in bad mood and could prevent clients approaching you. However if you were to wear bright and colourful clothes then it would give the impression that you are happy and friendly and easier to approach. I decided to go for clothes in the middle of bright and dark, however I am still unsure whether this had an effect on the communication shown. At the end of my interaction I gave a member of the group my questionnaire to fill in about the interaction (appendix 1). I wanted to make sure that I gained some feedback from interaction to see whether I was effective in achieving my purpose. I structured that questionnaire very simply, and clear so the child would have no problem in being able to fill it in. the child who I asked to complete my questionnaire filled it all in, and they ticked YES for every box. This would indicate to me that my interaction was a success on the basis of that it was fun, exciting, and there was nothing too bad that affected them in the interaction. This would show that I was successful in achieving my purpose, which to me is a great accomplishment. I got some feedback from this pupil on the questionnaire which was very interesting and useful, however I wanted to make sure that I had an assessment sheet filled in about me to look more specifically at my skills that I demonstrated, what was good about them, what was bad and also to see if I achieved my purpose. Therefore I gave Mrs Paterson, an observation sheet about me to fill in (appendix 2) you can see from the sheet that Mrs Paterson rated me highly on most of the skills. However there were a few points which she had to make. PERSONAL IMPROVEMENTS AND ACTION PLAN One of my main problems that occurred during this interaction was that I found it very hard to observe the type of communication, group layout which was going on as well as performing my own personal communication skills within the group. I think that if I was going to do the interaction again I would probably video record it therefore I could go back and see what I did wrong but also what type of communication skills and patterns occurred. This would be a very effective way in which I could evaluate myself critically in order to create a more efficient action plan. I expressed before about how I felt very nervous and intimidated by the interaction. I think that this could be improved by practice, and just making sure that I remain as calm as I possibly can. Being aware of my body language too is essential too. I also feel that to improve the quality of the interaction I would need to find out ways in which I could include other group members, which were lacking in joining in. I am not entirely sure on a method which I could choose to help me learn this other than teacher training, and obviously this is not possible. However what would be possible is to talk to some teachers, to find out information about how to make clients feel valued and belonged within the group more than what I know already. I gave the observation sheet to Mrs Paterson to write about my interaction. Mrs Paterson did rate me slightly lower on a couple of issues. These were really useful to me in aiding me to create a realistic action plan. For example she quoted: Tone of voice at times she found it difficult to calm her voice down, due to nervousness. Â  Appropriate responsiveness and calmness again Leanne found it hard at times to remain calm, however it did improve towards the end. I completely agree with the comments that Mrs Paterson made about my poor communication. I knew that I was finding it hard to calm down and make my voice and body language relaxed during the interaction. I did feel that I made an improvement towards the end whilst I got into the activity more. This is definitely something I need to work on and improve for further interactions such as this. I am going to make a conscious effort to improve on the poor things about my interaction, because it is vital that I can be effective whilst communicating. Im going to make sure that when Im in an interaction such as this I am going to try and calm myself down before I enter the group interaction. There were so many things that I have become aware or further whilst doing this interaction. And again I feel that it is essential for me to be trained, or get more experience in interacting within a group. For me to improve my interaction I would need to study my assessment sheet to look at where I went wrong, and how I could improve it to make sure that a next interaction is Im proved and that I have learnt from my poor communication. CONCLUSION This experience has been a very large learning experience for me. Before this I had learnt about all the different types of effective communication, however I never actually knew how incredibly difficult it is to put them into practice. There is so much for and health and care social worker to remember when interacting with their clients. I think that it takes a very talented person to be good at their job within this area. I enjoyed my interaction with the group so much, and I have already decided to go back in the future, to try my group interaction to perhaps try out my action plan. What made this experienced even more enjoyable is the fact that the children relished the activity as much as what I did. When I went to go after my interaction I was actually disappointed on how quickly the time had gone. The children who I was working with seemed to have formed a bond with me and were also upset to see me go too. I think that I was very successful in achieving my purpose of the interaction, and this was reflected through not only the effective communication skills I demonstrated but also that of the amount of enjoyment we all experienced. This has certainly given me a lot to contemplate on, I have learn a lot about myself, as well as how imperative effective communication is in this type of setting. Another thing, which I think has been a vital learning point, is the fact that health and social care workers give so much to their clients. Teachers need to make sure that they are demonstrating communication skills the whole time, but also to leave their own personal or emotional problems at home, because it can effective the relationships between them and the clients. This must be extremely hard to do. I would imagine that this job is very satisfying.

Water Soluble Vitamins for Poultry

Water Soluble Vitamins for Poultry The vitamins are a very important class of the nutrients. They play various important roles in the life cycle of any living-being. The absence or deficiency of the vitamins in poultry causes serious problems. The water soluble vitamins are very important sub-class of vitamins. In the poultry which can not synthesize these vitamins in their body these should be provided in the diets means these are dietary essential. The inclusion of the water soluble vitamins accurately, according to the needs of birds, production stage, physiological state of the birds and environmental conditions is very necessary to avoid the problems and to gain maximum performance because these vitamins are required by the birds in many systems including energy metabolism, growth, proper blood flow, development of skeleton, compensation of the stress, egg production, fertility, anti-oxidants for semen and proper development and viability of the growing embryos. It means these are not only important for current b irds but also their provision in an accurate way will ensure the next generation of the birds. Key words: roles, water soluble vitamins, poultry. Introduction The term vitamin was first used in 1912. Vitamins are a group of complex organic compounds which are present in minute amounts in natural feedstuffs. These are required for normal metabolism and the deficiency of these compounds in the feed causes deficiency diseases. The vitamins are divided into two groups depending upon their solubility i.e. Fat soluble vitamins which include Vitamin A, D, E and K. Water soluble vitamins which are Vitamin B-complex and vitamin C. The names, synonyms and the two classes i.e. fat and water soluble can be summarized as: Vitamin names Synonyms Fat soluble Vitamin A1 Retinol, retinal, retinoic acid Vitamin A2 Dehydroretinol Vitamin D2 Ergocalciferol Vitamin D3 Cholecalciferol Vitamin E Tocopherol, tocotrienols Vitamin K1 Phylloquinone Vitamin K2 Menaquinone Vitamin K3 Menadione Water soluble Thiamin Vitamin B1 Riboflavin Vitamin B2 Niacin Vitamin PP, Vitamin B3 Vitamin B6 Pyridoxol, pyridoxal, pyridoxamine Pantothenic acid Vitamin B5 Biotin Vitamin H, vitamin B8 Folic acid Folacin, folate, Vitamin M, Vitamin Bc, Vitamin B9 Vitamin B12 Cobalamin Choline Gossypine Vitamin C Ascorbic acid (Adopted from McDowell, 2004) Poultry and other monogastric animals are dependent on dietary sources of vitamins to a much greater degree than are ruminants. It is considered that animals with fully functional rumen can not suffer from a deficiency of vitamin B-complex. Vitamin B12 is unique in that it occurs in plant tissues as a result of microbial synthesis (McDowell, 2004). Thiamin (B1) is required to control appetite and reduces death rate, Riboflavin (B2) is responsible to control curly-toe paralysis, proper growth and proper egg production, Pantothenic acid(B5) is necessary for controlling dermatitis and improper lesions on the mouth and feet, Niacin (B3) is involved in proper confirmation of legs, tongue and mouth cavity, Choline ensures proper growth and proper egg production, Vitamin B12 is required to control anemia and to control early embryonic death, Folic acid (B9) is required for proper growth, controlling of anemia, proper feathering and proper egg production, Biotin (B8) is required to control d ermatitis o feet, around eyes and beak and Ascorbic acid(vitamin C) is required to normal growth and development, growth and repair of tissues, formation of collagen, cartilage, bones, avoid stresses and wound healing (Unknown, 2002). Vitamin C (vit C) is a water soluble antioxidant found in cytosol and extracellular fluids and it can directly scavenge super oxide hydroxyl radicals and single oxygen species (Clarkson and Thompson, 2000). It is thought to exert its effects on the immune system through the enhancement of neutrophil production and through protection of the cell against super oxide radical damage (Bendich et al., 1986). Under normal conditions birds can synthesize sufficient amounts of vit C (Roy and Guha, 1958), however in the stress conditions birds may require an external source of vit C (Meade S.M. 2004) to provide non-specific resistance against infections and overcome stress and therefore improving productivity (Pardue and Thaxton, 1985). The phagocyte activity is enhanced in the presence of vit C. There is a higher quantity of the superoxides found in the phagocytes when sufficient amounts of vit C are found and further increase in the level of vit C further increases the amount of free radicals in phagocytes (Scarpa et al., 1983; Som et al., 1983). Viral infections have been shown to cause a depletion of leukocyte ascorbate, which resulted in varying degrees of non-specific immunosuppression and a reduction in serum vit C concentration (Thomas and Holt, 1978; Bendich et al., 1986). The role of vit C in controlling of stress has been documented many a times. There was a proof that by providing external vit C source at a rate of 330ppm the blood levels of vit C are elevated (Nestor et al., 1972). Another study showed that a 1000ppm adding of vit C reduces exogenous cortisol related immunosuppression. Some studies have also reported that vit C decreases heat shock protein 70 and plasma corticosterone response in chicken subjected to cyclic heat stress (Mahmoud et al., 2003, 2004). Vitamin C supplementation in feed or water can also reduce the sensation of fear in the birds (Jones, R. B., 1996). Pardue and Thaxton (1986) documented the effects of supplementation with vit C on a number of characteristics including growth, reproductive performance, immunosuppression and mortality. It was also documented by Satterlee et al., 1989; Kutlu and Forbes, 1993a; McKee and Harrison, 1995) Poultry under intensive production systems are particularly susceptible to vit deficiencies so to avoid this poultry feeds are supplemented normally with B2, niacin, pantothenic acid, B12 and choline out of water soluble vitamins (Scott et all. 1982). It is to be noted that Thiamin, vitamin B6, biotin and folacin are mostly present in adequate quantities in the major ingredients such as corn-soybean meal-based diets and poultry can normally produce a sufficient amount of ascorbic acid by its own (McDowell, L. R. 2004). Vitamin needs of new strains developed for improved production are higher. Leg problems seen in fast growing strains of broilers can be corrected in part by higher levels of biotin, folacin, niacin and choline (Roche 1979). Stress and disease conditions in animals may increase the basic requirement for certain vitamins. Nutrient levels that are adequate for growth, feed efficiency, gestation and lactation may not be adequate for normal immunity and for maximizing the a nimals resistance to disease (Cunha 1985; Nockels et al. 1996). Diseases and microorganisms affecting the gastro intestinal tract reduce the absorption as well as the production of vitamins also the conditions affecting the G.I.T. cause a reduction in vitamin production and absorption i.e. diarrhea and vomiting (McDowell, L.R., 2004). Mycotoxins and internal bleeding in poultry also causes a reduced efficiency of vitamins (McDowell, L.R., 2004). Vitamin antagonists (antimetabolites) interfere with the activity of various vitamins (Oldsfield, 1987). Under commercial production a higher level of the vitamins is helpful for optimum production and performance this also helps in achieving best growth rates, feed utilization and health and in part also helps to increase body reserves (Coelho, 1996). The ascorbic acid acts as an antioxidant for the avian spermatozoa (Surai et all, 2001). Ascorbic acid supplementation enhances the ejaculation qualities of male fowl (Surai et all, 2001). In the hot and dry season offering the cold water supplemented with ascorbic acid increases weight gain and spleen but it will also cause a reduced size of wings (Abioja, et all, 2011). Classes of B-Complex Based on the functions the B-complex can be categorized into 3 classes, however some of the members fall into more than one class; Energy releasing Thiamine (B1), Riboflavin (B2), Niacin (B3), Pantothenic acid (B5), Piroxidine (B6), and Biotin. Hematopoietic Folic acid (B9), Cyanocobalamin (B12), Pantothenic acid (B5), and Piroxidine (B6). Other Thiamine (B1), Niacin (B3), Piroxidine (B6), Folic acid (B9), and Cyanocobalamin (B12). (Wilson, G. V.) Vitamin B-complex deficiencies Deficiency arises due to inadequate supplies of the vitamins and the signs develop over a time period. So if the vitamin levels provided are lower than the required levels then the classical deficiency signs will be seen in the birds. Generally the young and growing chicks are more prone to vitamin deficiencies and the developing embryo is the best model showing deficiencies of vitamins. Problems due to the B-complex deficiency arise quite abruptly and often seen in 5-7 days because there is a little storage of these in the body (Leeson, S. and J. D. Summers, 2001). In the researches carried out on poultry of different age groups it was shown that a deficiency in the availability of Thiamine (B1) caused a loss of appetite and increased death ratios (Poultry Health Services, 2009). Leeson, S. and J. D. Summers, 2001 stated that polyneuritis in the birds shows the later stages of thiamine deficiency which may arise due to the build up of the intermediates of carbohydrate metabolism. In mature birds it is seen approximately 3 weeks after they are being fed a thiamine deficient feed. Poultry may also suffer from neuromuscular problems, resulting in impaired digestion, general weakness, star gazing and frequent convulsions (Leeson, S. and J. D. Summers, 2001). A deficiency in the availability of Riboflavin (B2) caused increased occurrence in the curly toe paralysis, poor growth and poor egg production (Poultry Health Services, 2009). Many tissues especially epithelium and myelin sheath are affected due to feeding of a feed which is d4eficient in riboflavin and on postmortem the characteristic sign of riboflavin deficiency is marked enlargement of the sciatic and brachial nerve sheath with the sciatic nerve showing the most pronounced effects (Leeson, S. and J. D. Summers, 2001). A feeding programme with a deficient amount of Pantothenic acid (B5) is evident as occurrence of dermatitis and lesions on mouth and feet (Poultry Health Services, 2009). According to Leeson, S. and J. D. Summers, 2001 the major lesions due to deficiency of pantothenic acid involve nervous system, the adrenal cortex and the skin. Niacin (B3) deficiency is shown by bowed legs and inflammation of tongue and mouth cavity (Poultry Health Services, 2009). Leeson, S. and J. D. Summers, 2001 report that niacin deficiency is characterized by severe metabolic disorders of skin and digestive organs, signs being the loss of appetite, retarded growth, general weakness and diarrhea in the birds. A feeding programme having deficiency of pyridoxine (B6) is characterized by retarded growth, dermatitis, convulsions, anemia and there may also be reduced nitrogen retention (Leeson, S. and J. D. Summers, 2001). Choline deficiency is evident from poor growth, fatty liver, decreased egg production (Poultry Health Services, 2009). Leeson, S. and J. D. Summers, 2001 report the deficiency of choline in growing chicks is evident from poor growth and perosis. Cobalamin (B12) deficiency is shown by cases of anaemia, poor growth, embryonic mortality (Poultry Health Services, 2009). According to Leeson, S. and J. D. Summers, 2001 a deficiency of B12 in growing chicks showed decreased weight gain, decreased feed intake, poor feathering and poor nervous system. Folic acid (B9) deficiency is evident from poor growth, anaemia, poor feathering and poor egg production (Poultry Health Services, 2009). A deficiency of folic acid in the experimental birds caused macrocytic (megaloblastic) anemia and leukopenia i.e. reduced white blood cells (Leeson, S. and J. D. Summers, 2001). Biotin (B8) deficiency increases the dermatitis on feet and skin around eyes and beak (Unknown, 2004; Poultry Health Services, 2009; Roche 1979; Leeson, S. and J. D. Summers, 2001). The diseases and problem seen due to deficiencies of the water soluble vitamins in poultry can be summarized in the following table Deficient vitamin: Thiamine (B1) Evident deficiency signs: loss of appetite increased death ratios polyneuritis impaired digestion general weakness star gazing frequent convulsions Deficient vitamin:  Riboflavin (B2) Evident deficiency signs: curly toe paralysis poor growth poor egg production affected epithelium and myelin sheath Deficient vitamin:  Pantothenic acid (B5) Evident deficiency signs: dermatitis lesions on mouth and feet Deficient vitamin:  Niacin (B3) Evident deficiency signs: bowed legs inflammation of tongue and mouth cavity Loss of appetite retarded growth general weakness diarrhea Deficient vitamin:  pyridoxine (B6) Evident deficiency signs: retarded growth dermatitis convulsions anemia Choline poor growth fatty liver decreased egg production perosis Deficient vitamin:  Cobalamin (B12) Evident deficiency signs: anaemia poor growth embryonic mortality Decreased weight gain decreased feed intake poor feathering Poor nervous system. Deficient vitamin:  Folic acid (B9) Evident deficiency signs: poor growth anaemia poor feathering poor egg production leukopenia Deficient vitamin:  Biotin (B8) Evident deficiency signs: dermatitis on feet and skin around eyes and beak (Poultry Health Services, 2009; Roche 1979; Leeson, S. and J. D. Summers, 2001) Role of water soluble vitamins as Co-enzymes Riboflavin or vitamin B2 is a prosthetic part of over a dozen enzymes in the animal body including cytochromes reductase, lipoamide dehydrogenase, xanthine oxidase, L- and d-amino acid oxidase, histaminase and others all of which are vital for oxidation-reduction reactions involved in cell respiration (Leeson, S. and J. D. Summers, 2001). Niacin or nicotinic acid is important in more than 100 different enzymatic reactions (Rasmusson R.) It is the vitamin component in two important enzymes i.e. nicotinamide adenine dinucleotide (NAD) and nicotinamide adenine dinucleotide phosphate (NADP) reported by Leeson, S. and J. D. Summers, 2001. Pantothenic acid (B5) is the prosthetic group of coenzyme A, an important coenzyme involved in many reversible acetylation reactions in carbohydrate, fat and amino acid metabolism (Leeson, S. and J. D. Summers, 2001). Biotin (B8) is an essential co-enzyme in carbohydrate, fat and protein metabolism (Leeson, S. and J. D. Summers, 2001). Vitamin B12 is an essential part of several enzyme systems, with most reactions involving the synthesis of one carbon units i.e. methyl groups (Leeson, S. and J. D. Summers, 2001). Role of Ascorbic acid (vitamin C) in birds under stressful conditions The efficacy of supplementing birds with vitamin C under stressful conditions depends upon its ability to elevate plasma vitamin C (Pardue et al., 1984). Nestor et al., (1972) reported that 330ppm vitamin C elevated blood vitamin C. Pardue et al., (1984) reported that vitamin C supplementation at a rate of 250ppm increased plasma vitamin C concentrations in broilers. But Sell et all in 1997 found that 300 mg/kg vitamin C was unable to increase plasma vitamin C levels. Kolb (1984) strongly suggested that supplemental vitamin C should be provided in poultry and livestock diets as a stress alleviator. Hill and Garren (1958) agreed and stated that vitamin C was an essential nutrient in chickens experiencing stress. Vitamin C supplementation at 300 mg/kg was able to decrease plasma corticosterone in stressed birds. These responses are supported by research suggesting that vitamin C suppresses adrenocortical steroidogenesis and depresses plasma corticosterone levels, therefore limiting som e of the deleterious responses associated with stress and delays the depletion of steroid hormone precursors (Pardue et al., 1985; Gross, 1992; Kutlu and Forbes, 1993). The action of vitamin C on adrenal steroidogenesis is associated with its ability to inhibit adrenal steroid hydroxylating enzymes (Kitabchi, 1967). Supplementation with 300 mg/kg of ascorbic acid resulted in a significant increase in plasma vitamin C throughout the experiment when compared to the Un-Supplemented birds (Meade, S.M., 2004). There is limited research examining the effects of vitamin C on lymphocyte subset populations in chickens. However, those experiments that have been demonstrated the effects of vitamin C on lymphocyte populations in association with disease or vaccination (Wu et al., 2000). The effect of dietary vitamin C supplementation is still controversial however vitamin C supplementation at 300 mg/kg alleviated stress-induced affects (Meade, S.M., 2004). These physiological and immunological findings suggest that vitamin C may be an anti-stress agent and may be an essential nutrient in poultry when poults are subjected to stressful conditions (Meade, S.M., 2004). Ascorbic acid as an anti oxidant for avian spermatozoa Ascorbic acid or vitamin c is water soluble anti oxidant present at high molar concentrations in spermatozoa and seminal plasma in a large number of animals. In poultry its concentration in semen averages 210 +-16.4microM (Surai et all 1986b). On a molar basis this concentration was more than 2.5 times higher than glutathione and more than 100 fold higher than alpha-tocopherol. Ascorbic acid was found almost equally distributed between spermatozoa and seminal plasma (Surai et all 1986b). This data was very useful in the development of an idea that vit. C plays an important role as a water soluble anti oxidant in the avian seminal plasma (Surai et all, 2001). Ascorbic acid effect on ejaculation quality of male Fowl Monsi and Onitchi in 1991 reported that fowl males housed under hot and humid conditions and supplemented with ascorbic acid showed a better overall ejaculation quality i.e. semen volume, motile sperm proportion and sperm number per ejaculate. The reported ascorbic acid supplementation level was 500mg/kg. However sperm motility was not affected. Dietary supplementations of ascorbic acid had the effects on semen of rainbow trout reflected by increased sperm motility and decreased decline in fertilizing capacity of spermatozoa after storage (Ciereszko and Dabrowski, 2000). A protective role of ascorbic acid in maintaining the sperm quality was also reported by Ciereszko and Dabrowski in 1996. However the low dietary levels of vitamin E and C (ascorbic acid) had no effects on the spermatozoa in mice rather the increased and higher supplementary levels decreased the number of spermatozoa/mg epididymis and increased the percentage of spermatozoa with misshapen heads (Ten et all, 1997). Role of ascorbic acid in weight gain A study was carried out in SW Nigeria on a group of broiler chicken. The birds were divided into four groups after the age of three weeks. A group was given cold water without any ascorbic acid and other group was given cold water with supplementation of ascorbic acid. Similarly two groups were made for normal unchilled water with and without ascorbic acid provision. The results of study showed a marked superior growth of breast meat and spleen in the group provided with cold water and ascorbic acid. However there was no affect of ascorbic acid supplementation on the growth parameters of the birds in any of the four groups. In addition there was a decreased wing length seen in these birds. The reason for this phenomenon to happen is that in hot climatic conditions a lot of the energy is wasted in panting and when cold water is provided the birds feel comfort and there is less panting seen. Also in stress corticosteroids are released which further decrease the weight gain. By providin g cold water these both conditions are avoided so better results are obtained. The cold water resulted in an overall more weight gain weekly and finally more live weight however decreased wing length, the vitamin c had no effect on the growth however it increased the breast meat and the spleen in birds, (Abioja, et all, 2011). Role of water soluble vitamins in Energy metabolism The transformation of dietary energy sources, such as carbohydrates, fats and proteins into cellular energy in the form of ATP requires several micronutrients as coenzymes and cofactors of enzymatic reactions, as structural components of enzymes and mitochondrial cytochromes, and as active electron and proton carriers in the ATP-generating respiratory chain(Groff et all, 1996, Depeint et all, 2006): (i) thiamine pyrophosphate (TPP; vitamin B1), CoA (containing pantothenic acid), flavin mononucleotide (FMN; derived from vitamin B2), flavin adenine dinucleotide (FAD; derived from vitamin B2) and nicotinamide adenine dinucleotide (NAD; derived from nicotinamide) are involved in the Krebs cycle and complexes I and II of the respiratory chain; (ii) biotin, CoA and FAD are involved in haem biosynthesis, which is an essential part of the cytochromes and important for the latter part of the mitochondrial respiratory chain; (iii) succinyl-CoA can feed into either the respiratory chain or the Krebs cycle depending on the needs of the cell. Depeint et all, in 2006 confirmed the essential role of vitamins B6, B12 and folate in maintaining the mitochondrial one-carbon transfer cycles by regulating mitochondrial enzymes. The same authors also emphasized the essential role of the B vitamin family in maintaining mitochondrial energy metabolism and how mitochondria in their role as the cellular organelles responsible for energy metabolism are compromised by a deficiency of any B vitamin (Depeint et all, 2006). Table given here summarizes the present state of knowledge with regard to the role or roles of individual water soluble vitamins in energy metabolism (adopted from Institute of medicine, 1998). Vitamins Function in energy metabolism Thiamine (B1) Essential cofactor in the conversion of carbohydrates to energy. Needed for normal muscle function, including the heart muscle. Involved in oxidative carboxylation reactions, which also require manganese ions. Riboflavin (B2) As a cofactor in the mitochondrial respiratory chain, helps in the release of energy from foods. Component of the main coenzymes FAD and FMN. Nicotinic acid, niacin (B3) As a cofactor in the mitochondrial respiratory chain, helps in the release of energy from foods. Transformed into NAD and NADP, which play a key role in oxidation -reduction reactions in all cells. Pyridoxine (B6) Helps in the release of energy from foods. Used as a cofactor by nearly 100 enzymatic reactions, mainly in protein and amino acid metabolism. Vitamin B12 Essential for metabolism of fats and carbohydrates and the synthesis of proteins. Interacts with folic acid metabolism. Biotin As a cofactor, involved in metabolism of fatty acids, amino acids and utilization of B vitamins. Pantothenic acid Plays an essential role in the Krebs cycle. Component of coenzyme A. Vitamin C Essential for synthesis of carnitine (transports long-chain fatty acids into  (Ascorbic acid) mitochondria) and the catecholamines, adrenaline and noradrenaline. Ascorbic acid facilitates transport and uptake of non-haem iron at the mucosa, the reduction of folic acid intermediates, and the synthesis of cortisol. Potent antioxidant. Folic acid Folates function as a family of cofactors that carry one-carbon (C1) units required for the synthesis of thymidylate, purines and methionine, and required for other methylation reactions. Folate is essential for metabolic pathways involving cell growth, replication and survival of cells in culture. Around 30 50% of cellular folates are located in the mitochondria. Toxicity arising due to water soluble vitamins Toxicities arise due to over supplementation levels or more inclusion rates of the nutrients. Generally the toxicity of the water soluble vitamins is not seen in the birds because of the reason that these vitamins have a very minimal storage in the body. If the inclusion rate of vitamin B-complex is at least 100x than the required level, it tends to cause toxicity in the poultry. Vitamin C, E and Biotin are moderately toxic, potentially causing problems at 20-30x the normal inclusion levels. Toxicity of vitamins administered in the drinking water is quite rare because the birds are reluctant to drink such fortified water (Leeson, S. and J. D. Summers, 2001). Conclusion From above discussion it can be concluded that the water soluble vitamins play many important roles in the poultry life including proper growth, production, weight gain, egg production, immunity, proper conformity, proper functioning, avoiding of stress due to many origins, proper feathering, proper skin condition and proper embryo development. The water soluble vitamins are required in the metabolism, in the oxidation and reduction reactions as coenzymes which mean these are vital for the survival of the animals. These also enhance the quality of the ejaculation in male fowl as well a act as antioxidants for the avian spermatozoa ensuring the fertility and avoiding deformities in the semen of poultry. The water soluble vitamin family member, ascorbic acid is also involved in extra gain of the breast meat which is most liked part of chicken meat in general.

Accountability Representation Control Three Pillars of Organizational effiency

Accountability Representation Control Three Pillars of Organizational effiency Accountability, representation and control are often perceived as the three different entities; however, they are three interconnected topics which form the base of the organization. They function on the various aspects of the accounting which is a diversified field and can be studied under these three heads in more detail. I have tried to illuminate the major aspect of all these three topics with respect to accounting and then how these issues are applied in the recent economic debacle. To begin with first I would like to bring the notion of accountability and then representation and then control and lastly, the recent financial failures. Accountability: An Introduction Accountability breeds responsibility. This famous quote by Steven R. Covey gives the meaning of accountability in rather general terms. The concept of accountability can be defined as the process through which a person is held answerable for his actions and deeds.. Under the umbrella of the organization the notion of accountability can be stated as the phenomenon through which whether a person at the higher level of hierarchy or at the lower level is accountable for his works and services that he renders to the organization. Accountability from the organizational perspective bears great importance as it is the measure through which the performance of the organization and a person serving can be judged and analysed. Accountability has different forms which can be studied and understood by the findings of John Roberts (1991). He tries to explore different contemporary forms of the accountability and the possibilities in which accounting can be perceived. First, the individualising form of accountability can be studied in which the accountability contributes in making the realization of the image an individual perceives about it. (John Roberts,Page No. 358,1991). This perspective helps a person to polish his senses and action thereby improving his image that is noticed by others. Second view of accountability that Roberts illustrates is the socialising form in which a person can improve its performance and efficiency by interacting with some of the experienced people in the organization. Accountability institutionalizes the use of accounting through which it operates in the organizations and firms. How Accountability Works? Accountability within the organizations mainly works through three different levels of accounting. They are auditing, management accounting and financial reporting (Lightfoot, 2009 Accountability,2009 Available on https://blackboard.le.ac.uk/webapps/portal/frameset.jsp?tab_id=_2_1url=%2Fwebapps%2Fblackboard%2Fexecute%2Flauncher%3Ftype%3DCourse%26id%3D_3872_1%26url%3D)). Financial reporting and management accounting aspect of accounting has been dealt in detail in representation and control part respectively. The third and more applicative form in which accountability holds in the organizations is the auditing in which companies accounts are checked and verified by some agency or authority assigned for it is covered in detail here. When it comes to organizational perspective the application of accountability expands. From the past there has been a practice in business and organizations to maintain the accounts of each and every transaction that takes place in the organization. In mode rn era this system has become more advanced and transparent. The organizations can be judged or held responsible economically on the grounds of the accounts or financial statements that they produce. This involves the concept of auditing of company accounts. Audit serves as a vital economic process and play an important role in serving the public interest by strengthening the accountability and reinforcing the trust and confidence in financial reporting ((Available on http://www.icaew.com/index.cfm/route/139474/icaew_ga/Technical_and_Business_Topics/Thought_leadership/Audit_Quality_Forum/Agency_theory_and_the_role_of_audit/pdf, 2005) ,2005). Auditing of accounts are generally performed by the people employed by the owner of the company, these persons are called auditors, agents or stewards. They generally work in the interest of the company with focus on the economic performance of the institution. This phenomenon is called as agency theory which suggests that because of the informa tion asymmetries people employ agents or stewards who works for the benefit of the company. Auditing gives a clear idea of accounts and also imparts the correct information to the shareholders. In UK, the auditing system was enforced after the application of Company Law Act 1985 where each and every registered company were supposed to produce an annual audit. (Available on http://www.icaew.com/index.cfm/route/139474/icaew_ga/Technical_and_Business_Topics/Thought_leadership/Audit_Quality_Forum/Agency_theory_and_the_role_of_audit/pdf,2005) . Interplay between Accounting and Accountability Accounting can be defined as the process of identifying, measuring and communicating the financial information about the entity to permit informed judgments and decisions by users of information. ( American Accounting Association as quoted in Atrill and McLane , Page No.5, 2002). Initially there were cruder forms of accounting first one was double entry system which was a binary system method used for recording the events in which all the debits and credits were represented in the tabular form and the second was bookkeeping which was the maintenance or the summary of all the financial transactions taken place.(Arizona, 2001). Accountability often comes to play where there is some accounting failures or discrepancies and the company or the person producing the account is held responsible. Historical perspective of Accounting The topic of emergence of accounting and some other new fields in accounting which has helped in making the inefficiencies of the individual visible and thus holding them responsible using the techniques of accounting viz standard costing and budgeting. Moreover, the authors have underpinned the notion of improving the individual performance by using these forms of accounting that emerged over the years. The studies of the accounting past reveal that the concept of accounting has changed over the years as per the nature and the requirement of the changing business scenario (Miller and OLeary 1987). One advantage of studying the concept of accounting from historical perspective is that a person can analyse where the accounting concept went in discord with respect to the demanding environment and these views can be elucidated and worked out at present. Representation an Overview Representation from the purview of accounting can be further studied as financial accounting is an important branch of accounting which deals with the accounting outside the organization as company . This comes under the financial aspect of accounting. Financial statements or reports can be defined as the [tool] which provide a picture of the financial position and performance of the business. (Atrill and Mclaney,2008:Pg No. 38)There are various objectives of producing financial statements such as informing the investors or creditors about the current positioning of the company, to keep a record of all the economic transactions taking place within the company, to help managers in taking decisions etc.( Lightfoot,Chapter No.7 Representing accounting 2009). There are three forms of financial statements produced viz. cash flow which is the net movement of the cash taking place over a period of time often referred to as the difference of cash in and cash out (Atrill and Mclaney,2008; Ge offrey Lightfoot Chapter 2 Representation of accounts and representation of theories of accounting. ,2009), the income statement which is also called as profit and loss statement and is the statement of sales and related costs(Atrill and Mclaney,2008; Geoffrey Lightfoot,2009) and finally the balance sheet which is the amount of assets and amount owed externally( Geoffrey Lightfoot, Chapter 2 Representation of Accounts and representation of theories of accounting : PageNo 5). All three aspects form the basis of the financial reporting of the organization. These are the methods which every company follows while producing their financial statements. Uses of Accounting: Creative accounting Companies often use these in a fraudulent way to produce accounts. These kinds of accounts are called as creative accounts and the practice is called creative accounting (Atrill and Mclaney,2008). It can be defined in a more specific way as the alteration in the accounting rules that raises concerns over the quality of published financial statements that is in line with what company wants others to see rather than what is fair and true regarding the financial position and performance. (Atrill and Mclaney,2008).There are mainly four methods of creative accounting which an organization can adopt. First, is the overstating revenues in which companies tend to exaggerate the revenues (total amount of money that a company receives by selling off goods or providing services). This is a core issue reported in many of the recent financial failures. Second is the massaging expense in which the directors handle the future costs of assets (anything that can furnish the money in the present or f uture; it can be tangible or intangible) skilfully which can in return make it possible to derive a consistent profit figures in the future. Third is the hiding or concealing of any losses or liabilities(help to make financial statements look in a great position. There has been a number of instances in the past of organization that this form of creative accounting has been adopted by the companies such as Enron Corporation failure was mainly because of this where they tried to hide their falling assets values ( Atrill and Mclaney,2008: Pg No.183). The notion was to represent the company accounts statements in a falsified way so that it may look healthier. Lastly, it can be overstating assets which are projecting the high values of asset than the fair market value which is again a spurious method of accounting. These practices are very much reported in the companies in recent past. But the major roll back in the history of accounting came after the Enron failure broke out in the year 2001 which caused the investors to lose money, a law was passed in the US in the year 2002 called the Sarbanes and Oxley Act (SOX) whose main objective is safeguarding the interest of the investors by completely revolutionising the financial reporting system (Ritto,2008). This law helps in keeping a check on the recording derivatives (that derive their value from the underlying assets) transactions. (Cunningham,2006:40) Key feature used by Enron Company to forge its accounts. Furthermore, many of these topics have been argued by a number of authors who have studied these topics in detail and have drawn various inferences ( Chwastiak and Young 2005;McSweeney1997). McSweeney has tried to focus on the authenticity of the financial reports that a company produces and termed it as representational faithfulness (McSweeney1997). These authors suggest that there are various conditions in which these financial reports cannot be trusted. McSweeney(1997) analysed two texts derived from US Fin ancial Accounts Standards Boards statement of financial accounting concept No.2:qualitative characteristic of accounting information(1980),and Tom Lees Cash Flow accounting(1984).( McSweeney1997: Pg No 694). In both of these texts McSweeney tried to reiterate that the representational faithfulness can be achieved only if the financial reports that are published should match with the economic transaction, events and circumstances that it purports (McSweeney1997: Pg No 695). Moreover, he argues that the representational faithfulness depends upon how well informed the reader is, if the reader has all the information then he can judge the authenticity and faithfulness of the representation himself. In addition to that he also gives the notion that the representation may be imprecise or in other words the accounting representations cannot always be accurate, it may vary but the question here is how much this variance must be considered. McSweeney affirms that impression can be a conseque nce of choice or to be unavoidable(McSweeney1997:page no 697).However, later on in the article when he studies the second text of Tom Lee in which Lee suggests that the Cash flow accounting can be a solution which offers accurate financial reporting without ambiguities. However, there are some authors who remain cynical in approach when it comes to discussing the annual reports that the companies produce (Chwastiak and Young,2005). They suggest that companies often do not care when it comes to projecting the profit maximisation in the annual reports. The financial reports are regarded as the dominant discourses which are always concerned to depict the profit maximisation without considering any other aspects like the earth hazards, human and animal hazards etc. He name these practices silencing of injustices (Chwastiak and Young,2005;Page No.534). Control Control can be defined as the method by which something is monitored or dominated. From organizational perspective the concept of control involves management accounting which is the branch of the accounting that deals with the nuances of management in the companies. It involves the notion of corporate governance which includes all the processes used to gain control over a firm.Control involves mainly two key features viz. future planning and decision making. Control can be accessed by the managers who have the related expertise in the relevant field however, Armstrong investigates that there has been a change in the recent management system which contradicts with the findings of the F J Taylor of scientific management which opines that the managers often have related experience in their relevant field and also Henri Foyal who also strengthens this view (Armstrong,2001). However, he further suggests the techniques in management system that completely revives the management system cove red in detail in latter part of the essay. Means and Measures of Control There are mainly two ways through which organizational control can be achieved. First is the budgeting and the other one is cost accounting. Budget Control Often control in the companies is achieved through proper future planning. This involves the budgeting where the future planning regarding the budgets of the companies are predicted and calculated and then the variances from the calculated performance and actual performance is calculated (Atrill and McLaney, 2008). As budgets are a sort of representation we can see the amalgamation of both the fields that is representation and control in one field. The main aims of budgeting are the monitoring variance, synchronization of activities in the organization, planning resource allocation (Geoffrey Lightfoot, Chapter4 Management Control and Control of Management 2009). Additionally, it also helps in the judgment of managers performance where it serves both as the measure of accountability and control as well (Geoffrey Lighfoot,Chapter 5 Management Control and Labour Processes 2009) Managers are also involved in the process of risk management where they can be held accountable in predicting the difference between the prepared budget and the variances. This is an important factor of failure of financial institutions. Budgetary control pattern can be further studies under two control systems: Feedback control system:- In this system first the budget is prepared and then the comparison between the actual performance and the prepared budgetary performance are juxtaposed and then the third step is the response to the variances and exercising control. It is a very useful measure by which the senior level management exercise the control and accountability over the junior level of managers in their budget preparation therefore, pressing towards the objectives of the business(Atrill and McLaney,2008;Glautier and Underdeum, 2001). Feedforward control system:- In this system anticipations are made as to where the prepared budget can go wrong. In this type of forecasting practice it is possible to know the short comings of the prepared budget and then actions would be taken on those areas and improved budget can be prepared (Atrill and McLaney,2008;Glautier and Underdeum ,2001). Activating based costing method (ABCM) This is another method which serves as a measure of planning and control. This involves the allotment of the costs and the services. This was formulated as a measure to revamp the obsolete process of the cost management system that involves the inefficiency of specifically predicting the production and services costs or convey the useful information for decisions. This is again an area where the concept of control and accountability is related as the managers performance can be measured based on the decision making of inaccurate data. ( Glautier and Underdeum, 2001).This is the technique that Armstrong consider in his paper as a modelling process which was developed to curb the inaccuracy of the previous accounting systems which comprises of single allocation base to the overheads costs.(Armstrong,2001). Senses of Control Senses of control imply various factors which can affect the organization working and its performance. It can be distributed into two fields viz. internal control or management control which are the process formulated to convey the reasonable assurance as regards to the attainment of the objectives of the organizations and external control (Cunningham,2006). These can be further classified in to two categories. They are as follows: Bureaucratic Control:- It refers to the usage reward, policies and rules that augments the performance of the employees in the organization. ( Available on http://www.strategic-control.24xls.com/en112 accessed on 09.12.2009) Clan Control:- It implies the use of the informal measures to enhance the efficiency of the employees working in the organization. ( Available on http://www.strategic-control.24xls.com/en112 accessed on 09.12.2009) The second type of control mechanism is external control in which the functioning of the organization is affected by some external factors. This involves market control process which employs the usage of price competition to judge the outputs. For market control system to operate there must be a reasonable degree of competition in goods or services it should be possible to clearly mention the requirements. (Barnat, 2005). Financial Institution failure All the three issues that we have discussed are the major factors which comes into play in the recent collapse of financial institution. Financial crunch or the recession of 2008 was mainly due to the failure of financial institutions. A financial institution can be defined as an institution which provides financial services to its clients. The recent failure of market was mainly caused due to the fall of Lehmans brother which was global financial player and dealt in a range of financial services like investment banking, fixed income sales, research and trading. It was in the month of September 2008 that it filed for bankruptcy with $639 billion assets and $619 billion in debt, its bankruptcy surpassed all the other reported bankruptcy like that of Enron and World.com.( http://www.investopedia.com/articles/economics/09/lehman-brothers-collapse.asp?viewed=1,2009). The reason of the failure of Lehman brothers was that during the economy boom time in US in the year 2005, it owned a stak e in the ownership of five mortgagers (acquired) including some of those who had tarnished image of credit history such as BNC mortgage, and Aurora Loan services, which were major subprime lenders at the same time Lehman also reported a record high of revenue earnings in the previous years enabled it to mount the profit rate 56% from 2004 to 2006. After the credit crisis broke out in 2007, it continued to its policy of lend more money in acquisition (Mortgage back securities) in order to boost up more profits. But due to credit crunch Lehman brother had to suffer losses(http://www.investopedia.com/articles/economics/09/lehman-brothers-collapse.asp?viewed=1,2009). It was here that the higher managerial authorities must have been held accountable. The argument of Chwastiak and Young seems relevant here that the financial entities are only concerned with the profit maximization. Secondly, the second factor of failure of Lehman brothers its high leverages value (usage of debt to fortify the investment in order to maximise the profit (loss)) (http://www.investopedia.com/articles/economics/09/lehman-brothers-collapse.asp?viewed=1,2009)). Here the problem with the recording derivatives can be seen in which the Lehman failed. The third factor was the risk management failure in which the senior management failed in assessing the risk of the future and therefore, failed from the internal control perspective. Besides this there are other examples also like the failure of Merrill Lynch, Arthur Andersen etc. that failed to comply with the three issues viz accountability, representation and control. These three topics are very vital in respect to the organizations as it forms the three pillars on which the functioning of an organization is based. However, often these issues are overlooked and the companies suffer losses and eventually market collapses thereby undermining the public interest. However, after the recent failures and crisis the governments have taken up controls over economy in the recession hit countries and are trying to revive the global market scenarios. Nonetheless, it cannot be achieved until these issues are strictly considered with compliance.