Comparing Margaret Cavendish’s The Description of a New World, Called t

Comparing Margaret Cavendishs The Description of a tonic World, Called the Blazing World and Sir Thomas more(prenominal)s UtopiaThe so-called Utopia the quasi-perfect society flourishes in Margaret Cavendishs The Description of a New World, Called a Blazing World and Sir Thomas Mores Utopia. fleck the former is a dreamlike account of fantasy rule and the latter a pseudo-realistic travelogue, both works paint a picture of worlds that are not so perfect after all. These imperfections glitter like false gemstones in the paths of these Utopians spectral beliefs, political systems, and philosophical viewpoints. Religion and spirituality reach into the depths of the human fountainhead and strongly influence a nations way of life. In Margaret Cavendishs Blazing World, the Emperor and the inhabitants of the Blazing World worship Margaret, who renamed herself Margaret the First. highly revered as a deity by the people, Margaret is surprised to discover that females do no t have a high place in the religious fabric of the Blazing World. Women are barred from religious assemblies, because it is promiscuous for men and women to be together during religious worship, so women must remain at root to worship in the privacy of their rooms (Cavendish 1767). Priests and governors are made eunuchs to safeguard them from women and children who, according to Margarets advisors, make too much disturbances in the church and in the state. In Sir Thomas Mores Utopia, women priests are highly regarded. However, churches here are also segregated the men sit on one boldness and while the women sit on the other. Aside from thinking that the peoples of the Blazing World are segregated as Jews, Turks, or Christians because women are... ...r recognition should not exist, yet in Mores Utopia, these beliefs exist at the very heart of the citizens being. In both of the purported Utopian worlds, the imperfect religious traditions, rigid governing systems, and lopsided philosophical beliefs mar what are otherwise model worlds for all other nations to imitate. Margaret Cavendish and Sir Thomas More, in their differing styles, are able to convey that no world is perfect, nevertheless there is room for change, for everyone can fabricate their own imaginary worlds and travelogues.Works CitedCavendish, Margaret. The Description of a New World, Called the Blazing World. 1666, 1668. Norton Anthology of English Literature. 7th ed. 2 vols. New York Norton, 2000, 1 1765-1771.More, Sir Thomas. Utopia. 1516. . Norton Anthology of English Literature. 7th ed. 2 vols. New York Norton, 2000, 1 1765-1771.

Comparison of The Little Boy Lost and The Little Boy Found :: English Literature

Compari discussion of The Little Boy Lost and The Little Boy FoundThe Little Boy Lost and The Little Boy Found ar two poems that arequite different to each other, in the aspect of language used, themesand ideas, and imagery. I shall look at each poem in full point in thisessay, along with the different ideas that I get from them.In The Little Boy Lost, the first stanza of the poem gives the readerimages of a father ignoring, possibly abandoning his son and walkingaway from him. This stanza is written in first person, to show us howconfused the boy is. The language the boy uses in the first stanzacould tell us that his father is walking away from him completelyout-of-the-blue, and he does not know what he has done and does notknow why his father is leaving him. In the plump for stanza, we sack up trulysee the effects of a little boy being lost. The images we get are of ayoung child, alone, with no father there, and wet with dew. Andthe language in the second stanza is the typical language describing alost child, scared and crying. But, the vapour in line 4 of thesecond stanza could symbolise a lost and confused child going towardsa light, trying anything to get out of the darkness, and the feelingof loneliness.However, in The Little Boy Found, we can tell from the title that thispoem will be much optimistic and positive. In the first stanza, in thefirst two lines, the imagery hasnt changed from A Little Boy Lost, achild lost and crying. But, in the last two lines of this stanza, Godappears before him. This contrasts to The Little Boy Lost because hisfather abandoned him, but God, the Father to all living things comesto find him. And the introduction of the colour white in the darknessextends the idea that this poem will be more optimistic than TheLittle Boy Lost. In the second stanza, God takes the child back to hismother. The childs mother is oblivious to her child being interpreted away,

Free Nature vs. Nurture Essay :: Argumentative Persuasive Topics

Nature vs. Nurture   in that respect has always been a large controversy over whether inherited genes or the environment influences and effects our personality, development, behavior, learning and ability.  This controversy is most often recognized as the nature verses nurture conflict.  Some people believe that it is strictly genes that effect our ways of life, others believe that it is the environment that effects us, and some believe that both of these influence our behavior.  Either way, social scientists have been struggling for centuries deciding whether our personalities are born or made.  Tests are make often on identical twins that were separated to see how they are each influenced by their separate environments.   In the past twenty years, it has been discovered that in that respect is a genetic component to every human mark and behavior.  However, genetic influence on traits and behavior is partial because genetics account on clean for half of the variation of most traits.  Urie Bronfrenbrenner, who studies genetics, said, It is not nature vs. nurture, but the interaction of nature and nurture that drives development.  Researchers are finding that the balance between genetic and environmental influences for certain traits change as people get older.  Also, people may react to us in a certain way because of a genetically influenced personality and, we may choose certain experiences because they fit best with our instinctive preferences.  This means that our experiences may be influenced by our genetic tendencies.  One way researchers psychoanalyse the development of traits and behaviors is by measuring the influence of genetics through out ones life span, and it is found to be that the genetic influence on certain trait increase as people age.  A research was done to see whether a trait would show up in a child if it was environmentally influenced or genetically influenced.  A child was given more negative attention than another was, and it increased the chances of the child having depressive symptoms and anti-social behavior.  But these symptoms disappeared when accounted for genetic influences and how parents treat their children.   There are three types of gene/environment relations.  The first one is called a passive correlation.  It is to be explained as, for example, if a musical ability was genetic, and a child was passed a musical ability trait, than the child would most likely have musically inclined parents.  Their parents then would provide them with the genes

Essay --

Resurrecting the Avant-Gardes Applying Ranciere to BurgerTo integrate art in the praxis of everyday lifethe avant-garde credo, as defined by Burger in his surmise of the Avant-gardewas a manifesto which he declared inherently suicidal, an obituary more than a proclamation of the future. The prevailing narrative of the avant-garde has since been oneness of decline, cede defeat to its institutionalization. The avant-gardes may shattered the forms of autonomous art, but those dispersed contents could not ultimately mark a path toward the liberation they promised. Claiming that the avant-gardes were ultimately a failed project, Burger proposes that Capitalism fulfilled their dream on its own terms, art losing its self-reliance in the general anesthetization and commodification of life. Burger writes, the culture industry has brought about the false elimination of the distance between art and life, and this also allows one to recognize the contradictoriness of the avant-gardiste undertaking the result is that the Avant-garde, for all its talk of purging art of affirmation with forces of production consumption, became an accomplice in the total subsumption of Art under capitalism. For this reason, any discussion of the avant-gardes risk appearing belated, gesturing back to the problematic contradiction outlined by Burger above. However, this assumes that the end of autonomy brought about by Capitalism takes the same form as that which the Avant-garde sought to achieve. While Burger does not explicitly equate the two, he nevertheless fails to speciate them, and this ambiguity itself merits a reconsideration of the avant-gardes relationship with contemporary art practice. For if Burgers genealogy of the avant-garde is in fa... ... performance pieces from becoming materialized via their documentation, one still finds many discreetly taken photographs and videos of his pieces circulating the web. Likewise, the reception of Yoko Onos 2003 reprisal of Cut P iece (1964) as captured by CBSnews.coms article, Crowd Cuts Yoko Onos apparel Off is typical of the sensationalized reception which characterizes the marketplace consumption of avant-garde practices . So Burger was right in saying the culture industry consumes the most radical of gestures, for no one is completely outside the market, the circuit of exchange. On the other hand, no one is completely inside of itthere remain parts of humanity to which the market can stake no claim, Following this, we can perhaps write this addendum to the avant-garde demand to integrate art within life-praxis, and make obvious what is absent from both .

Medea as Woman, Hero and God in Euripides Play Essay -- Euripides Med

Medea as Woman, Hero and GodIn Euripides play the title theatrical role and focus of the play is the foreign witch Medea. Treated differently through the play by different people and at different times, she adapts and changes her character, finally triumphing everyplace her hated husband Jason. She can feasibly be seen as a mortal woman, Aristotles tragic hero figure and even as an exulted goddess. Medeas identity as a rachitic woman is emphasised at the very start of the play. It is made very clear that she has come to misfortune through no fault of her have got and is powerless in her problem (her world has turned to enmity). Being unable to change her situation is an example of her portrayal as a weak woman figure. We argon told that she has been crying for days (lies collapsed in agony). Soon after these descriptions of her weeping, the Tutor arrives and informs us that yet more bad news is coming her way (not heard the worst banish them). At this point all the pity is direc ted towards Medea, shunned by her husband and unable to control what is calamity around her, instead crying uncontrollably (shouting shrill, pitiful accusations). Behind this weak figure however, we have the warnings of the Nurse, shadowing this pity. She describes Medeas fury brewing from the sadness and how tidy it is (not relax her rage like a mad bull or a lioness). Her appearance as a woman in grief is well depicted but very soon Medea emerges from the house, shaking off this grief and instead focusing on revenge. Her speech when she leaves the house gives us round evidence of her sour temper. While talking she comes across as submissive (I accept my place) and describes the unenviable position of women in society (we women are the most wretc... ...tion for what they perceive to be justice. Works Cited Bates, William Nickerson. Euripides. Philadelphia Philadelphia Press, 1930. Euripides. Image-Nation. http//www.imagi-nation.com/moonstruck/clsc4.htm Lucas, F.L. Euripides a nd His Influence. NY Cooper Square, 1963. Euripides. Medea. The Norton Anthology of World Masterpieces. Ed. Sarah Lawall. New York and London W. W. Norton & Company, 1999. 642 - 672. Hamlyn, Paul. Larousse Encyclopedia of Mythology. Westbook House, Fulham Broadway, London. Paul Hamlyn Limited 1959. McDermott, E A (1989) Euripides Medea The embodiment of Disorder. Pennsylvania State UniversityUSA Oxford Companion to Classical Literature. Oxford Oxford University Press, 1989. Zissos, Professor. Classical Myth Lecture Notes. July 20, 2001. http//ccwf.cc.utexasz.edu/paz/myth/notes.html

Medea as Woman, Hero and God in Euripides Play Essay -- Euripides Med

Medea as Woman, Hero and GodIn Euripides play the title role and contract of the play is the foreign witch Medea. Treated differently through the play by different people and at different times, she adapts and changes her character, finally triumphing over her detest husband Jason. She can feasibly be seen as a mortal womanhood, Aristotles tragic hero figure and even as an exulted goddess. Medeas identity as a lame woman is emphasised at the very start of the play. It is made very clear that she has come to misfortune through no fault of her own and is ineffective in her problem (her world has turned to enmity). Being unable to change her situation is an example of her portrayal as a weak woman figure. We are told that she has been crying for days (lies collapsed in agony). Soon after these descriptions of her weeping, the Tutor arrives and informs us that yet more bad news is coming her counselling ( non heard the worst banish them). At this point all the pity is directed towa rds Medea, shunned by her husband and unable to control what is happening close to her, instead crying uncontrollably (shouting shrill, pitiful accusations). Behind this weak figure however, we have the warnings of the Nurse, shadowing this pity. She describes Medeas fury brewing from the grief and how powerful it is (not relax her rage like a mad bull or a lioness). Her appearance as a woman in grief is healthy depicted but very soon Medea emerges from the house, shaking off this grief and instead focusing on revenge. Her speech when she leaves the house gives us some depict of her sour temper. While talking she comes across as submissive (I accept my place) and describes the unenviable position of women in society (we women are the or so wretc... ...tion for what they perceive to be justice. Works Cited Bates, William Nickerson. Euripides. Philadelphia Philadelphia Press, 1930. Euripides. Image-Nation. http//www.imagi-nation.com/moonstruck/clsc4.htm Lucas, F.L. Euripides and His Influence. NY Cooper Square, 1963. Euripides. Medea. The Norton Anthology of World Masterpieces. Ed. Sarah Lawall. New York and London W. W. Norton & Company, 1999. 642 - 672. Hamlyn, Paul. Larousse Encyclopedia of Mythology. Westbook House, Fulham Broadway, London. Paul Hamlyn Limited 1959. McDermott, E A (1989) Euripides Medea The Incarnation of Disorder. daddy State UniversityUSA Oxford Companion to Classical Literature. Oxford Oxford University Press, 1989. Zissos, Professor. Classical Myth Lecture Notes. July 20, 2001. http//ccwf.cc.utexasz.edu/paz/myth/notes.html

Data Analysis – Viscosity

Data Analysis Viscosity Introduction My aim it to find out the unalike types of naiants are more than or less viscous than each other and why. Some liquids flow more easily than others do. For example, h adepty is in truth thick and flows very slowly. Water is thin and flows very quickly. So honey is more viscous than water. Liquids that are make up of small molecules have a low viscousness and liquids with long chain molecules (such as plastics) have a much higher viscosity. The viscosity of materials generally decreases with increasing temperature. (EXAMPLE) A definition of viscosity Viscosity is a beat of a fluids resistance to flow.It describes the internal friction of a moving fluid. A fluid with large viscosity resists motion because its molecular makeup gives it a lot of internal friction. A fluid with low viscosity flows easily because its molecular makeup results in very little friction when it is in motion. Gases alike have viscosity, although it is a little harder t o notice it in ordinary circumstances. (1) As temperature increases, the average speed of the molecules in a liquid increases and the amount of prison term they send away incontact with their nearest neighbours decreases. Thus, as temperature increases, the average intermolecular forces decrease.The exact manner in which the two quantities vary is nonlinear and modifications abruptly when the liquid changes phase. (2) I am firing to use the following inebriants Ethanol Propanol Butanol Pentanol Hexanol Heptanol Octanol Decanol As there are many of them I am not going to use all of them, only a couple, because it would take sentence doing all of them, also we dont have a lot of duration in our lesson. Aim My aim is to find out why some liquids flow more freely than others I am also going to investigate the various inebriants. Hypothesis I predict that the more carbon molecules it has the less viscous it is.So it would take longer to flow. It is because of the types of alcoh ol. For instance Propanol is less viscous than Octanol. Preliminary investigate I carried out a preliminary look into with different alcohol for each experiment. We did this experiment only once just to get an idea of which experiment seemed the best for us to do. The results are shown in the table way below. Aim The aim of this was to find out which experiment we wanted to do and which seemed the best to us also which one was evenhandedlyer and would be easier for us to do and explain why we chose the experiment we did.Prediction Once I saw our teacher show us the experiment I thought the Tilt Test would actually be cool to do but I didnt want to make my mind up just yet so I tried all of them out. I predict that once you go pop up to the alcohols with the more carbon durations are more viscous. Apparatus utilize * Alcohols * Ethanol (2), * Propanol (3), * Butanol (4), * Pentanol (5), * Hexanol (6), * Heptanol (7), * Octanol (8), * Dectanol (10)) For Tilt Test * White tile * Clamp Stand * Pipette * Gloves * Stopwatch * china graph Pencil For Glass Tubing * Clamp Stand * Blue Tack Air Bubble * Stopwatch * Gloves * Clamp Stand For goon Bearing * Ball * Test Tube * Bung * Test Tube Rack * Stopwatch * Gloves Method Ball bearing 1. Hold the bung with your thumb and turn it. 2. promptly time the time taken for the ball to flow up. 3. Write down the time taken. Tile Test 1. Mark the tile from the top horizontally alike(p) for the bottom. 2. get down the alcohol and put a drop at the top before the black line so you can measure it easily. 3. time the time taken for the liquid to flow down at your finish line. 4. Then write down the time taken. . Wipe off the liquid and start once more from No. 2. Glass Tubing 1. Turn the tube upright by holding the clamp not the tube. 2. Time the time taken for the bubble to move up 3. Write down the time taken. bring together test and Safety Results Tilt Test Chemical Time Taken (1)(Seconds) Time Taken (2)(Seconds) T ime Taken (3)(Seconds) Mean(Seconds) Ethanol (2) 20. 16 20. 28 20. 16 20. 20 Propanol 2-ol (3) 30. 00 12. 52 28. 79 23. 77 Butanol (4) 10. 5 19. 42 15. 94 15. 30 Heptanol (7) 18. 52 15. 72 20. 12 18. 12 Octanol (8) 31. 03 12. 9 19. 52 21. 08 Glass Tubing Chemical Time Taken (Seconds) Ethanol (2) 20 seconds Butanol (4) 28 seconds Hexanol (6) 48 seconds Pentanol (5) 39 seconds Octanol (8) 54 seconds Ball Bearing For ball bearing it was truly hard to time the amount of time it took to fall as it was really fast. So we could write down our results quick enough. Conclusion We chose to do ball bearing as it was really fast and we hardly had any time to time it also because thought it was an unfair test as we couldnt time it probably and we could get it wrong.We chose not to do glass tubing because it was hard number the clamp stand around plus it was really slow and took long to time. We chose to do tilt test as it seemed the fairest test out of the 3. Also we could change a few things so it would be fairer, like mark a point on the pipette so we get the aforementioned(prenominal) amount of alcohol on the tile etc. and wipe of the liquid later. Plus it would be good for a group of 3 as there are 3 jobs that we could do like putting the alcohol on the tile, timing the time taken for it to go pass the finish line also to note down the time taken and draw the table.Real Experiment Aim Prediction Apparatus apply and Justification * Alcohols * Ethanol (2), * Propanol (3), * Butanol (4), * Pentanol (5), * Hexanol (6), * Heptanol (7), * Octanol (8), * Dectanol (10) * White tile We used this as it would be clearer to see than a black tile. * Clamp Stand To keep the tile in the same position to keep it a fair test. * Pipette to keep the measurements of the alcohol on the tile. * Gloves To not get any of the liquid on our hands and also because of the safety. Stopwatch To time the length of the time taken for the liquid to travel down the tile and it seems fair as we arent doing it in our heads because we could count slowly or faster than an actual second. * China graph Pencil It is easier to see and to stop the pencil from dissolving as the marks did this. Method 1. Mark the tile from the top horizontally same for the bottom. 2. Get the alcohol and put a drop at the top before the black line so you can measure it easily. 3. Time the time taken for the liquid to flow down at your finish line. 4.Then write down the time taken. 5. Wipe off the liquid and start again from No. 2. Fair test and Safety Results Conclusion We marked the pipette so we got the same amount of solution each time to keep it a fair test. We unbroken the tile at the same height we changed the types of alcohols. We thought it wouldnt be fair if we left the alcohol on the tile so we wiped it off subsequently every alcohol we used even if we had to use the same alcohol we still wiped it as it would be unfair because that alcohol wouldve had more liquid so it could make it fas ter or even slower.We also kept the maker at the same starting and ending point. We had 3 people in our group, so we did the experiment 3 times so it was fair as we would be changing around what everyone did for instance, putting the liquid on the tile, timing th length it take =s for the alcohol to come down and also writing the time taken down. It was goo as if someone did it wrong we wouldnt do it again but with a different person doing something different. Evaluation We were all safe as we used gloves so the alcohol didnt touch our fingers. We laced our hair back so it wasnt flying around everywhere.We put our chairs under the table so no one got hurt and we had more room. We made sure the clamp stand was in the middle of the table so it doesnt fall on anyones foot. We also made sure that the tile wasnt loose so it wouldnt fall. Id say we were 99. 9% safe The tile wouldnt stay on so it was at different length but one of us held it steady as one of the sides were up and the oth er was on the table. We measured it every time we used a different alcohol so it was at the same height each time. Next time we could just put it steady on one angle then measure it instead of doing it the other way.I guess my results are about right as my range bars ion my graph are sooner close together, some more than others. So they are quite accurate. I sound off there are two outliers which are Propan 2-ol (2nd Try) and Octanol (1st Try). It was probably a swooning mistake that we did, or it couldve been the temperature of the room. We all did try the experiment and we did different things such as timing the amount taken for the alcohol to go down, getting the liquid in the pipette and putting it down on the tile and also noting down the time taken.One of us couldve timed it before or after the alcohol was put on the tile, either that or the amount was too much or too less. Also some of them did evaporate when it nearly got to the end. I think from a scale from 1-10 my resul ts would be a 6 with 10 being the most accurate and 1 being inaccurate. Next time I could measure the temperature and go into a room with no windows and nothing thats going to affect the temperature so its always the same temperature. I could use the same pipette each time. References 1. http//www. rinceton. edu/gasdyn/Research/T-C_Research_Folder/Viscosity_def. html (date accessed 20th March 2013 1525) 2. http//physics. info/viscosity/ (date accessed 20th March 2013 1533) 3. http//chem4652011. webs. com/chem465-2. gif (date accessed 20th March 2013 1544) 4. http//upload. wikimedia. org/wikipedia/commons/thumb/b/b8/Propanol_flat_structure. png/640px-Propanol_flat_structure. png (date accessed 20th March 2013 1541) 5. http//upload. wikimedia. org/wikipedia/commons/4/4b/Butanol_flat_structure. png

Management Anaylisis of Hyatt

What is the cosmopolitan environment of the comp any? First of both we have to define the general environment of a company before analyzing the Hyatt hotels chain. The general environment of a company represents its demographic, socio-cultural, economic, political and technological trends. It is an analysis of the market situation and the position of the company. We can say that the general environment of the Hyatt Hotel chain is the luxury branch, they target the rich and classy branch of people who wants to stand in high level hotels.Being located in the briny cities of the innovation they are by then able to target and reach a high percentage of clients, being willing full to stay at the Hyatts hotels. About the economy the Hyatt is part of a niche which permits it to stay in the top and not to be too much affected by the economy of the world, as far as they target rich customers and that there will always be people willing to pay the money in order to stay in the Hyatt and not the Formula 1 hotels. About the technological trends, Hyatt always try to improve the comfort of the client and of its employees.For example, their newest product is a device that keeps the air in the room completely safe from sicknesses and allergies. Its called a hypoallergenic room or its nickname is a pure room. They have 11 pure rooms in the Hyatt downtown. Or withal With new products that are in select rooms, the management will offer incentives to the staff members that get customers to progress their rooms. This is a great way to motivate the staff. The idea at Hyatt is to place all the employees at the same level and to make them feel good and at home. (http//www. bizjournals. com/denver/print-edition/2010/11/19/at-the-hyatt-the-environments-fun. html) What is the task environment of the company? The task environment includes sectors with which the organization interacts directly and that have a direct impact on the organizations ability to achieve its goals. The task e nvironment typically includes the industry, competitors, customers, techniques of production, suppliers, stock market, raw materials, market sectors, and perhaps the human resources and international sectors. Here we can see that Hyatt as far as part of a niche as we already said, do not have too much competitors, expect in the biggest cities of the world (Paris, London, New York, Los Angeles) which is a good advantage.One of the competitive advantage of Hyatt is their innovation and the way the let the client decide of what he wants and do not impose any standard rooms. Their customers as we said are part of the high society and want to feel special, which is what Hyatt offers them. How does the international environment influence the company? What is the International Environment, its all the factors in the world, exchanges between countries, relations between each other that affect or influence the choices or decisions of a company.For example the Hyatt Corporation cannot install in Cuba because of the International Environment as far as the relations between Cuba and the United States are not good. Hyatt is a luxury brand hotel so unremarkably countries are proud to have a Hyatt hotel on their territory, it proves a certain level of richness and welfare for the country. Thus the relations changes fast and the economy is also a main factor to take into account. How does it influence the company by then, I would say that a safe country, rich and stable permits Hyatt to rely on it and to expand their, in the contrairy the removal of the hotel could be a possibility.

Hrd Needs Analysis: Salon Receptionist Training Program Essay

1) Identified Need a) The training program is a response to a felt need within Avatal beauty salon. Because the receptionists and the production line as a whole feel that the operations at Avatal need to improve in order to meet the needs of our clientele, the business needs to modify proper training and operation methods. The desire is to improve efficiency and accuracy, as the staff is currently lacking in this area. b) Instruction can plainly handle problems related to lack of experience, deficiency of skill, and attitude.i) The need identified is proper training in Salon Iris bundle used by the receptionists to gain knowledge on the different tasks it is able to pursue, step-by-step instruction on how to completedly use the software in various scenarios, and to eliminate the errors brought to attention by clients. c) Avatal Salon, to notion in a business perspective, is at risk when any problems concerning booking appointments or lack of reminder c entirelys are made beca use it is crucial that appointments are accurate to keep the salon in business.d) Currently, I have identified a need for software training, as the salon has received two to six complaints, weekly, from each one based on individual instances of inaccurate booking and pricing issues from clients. These complaints have arisen as a result of operational errors receptionists have made mistakes in by rights booking clients as well as failing to confirm appropriate appointment clock. When an appointment is improperly scheduled, clients are receiving confirmation phone calls informing them of the dates they should have been scheduled for as opposed to the time reflected in the stylists appointment book. These issues need to be addressed, and can be solved slowly by proper use of Salon Iris software.2) Applicability of Technologye) Most hair salons have traditionally operated without the need for technology. Modern trends, however, have geted salon-based software to create a more eff icient and seamless experience for both clients and salon employees. f) Current use of the Salon Iris software available to Avatal fork ups to lashings of different actions that are beneficial to the business when the persons using it are properly educated. 3) Providing a Competitive Advantageg) In the beauty industry, competition is constantly increasing. With absolute salons in the area providing similar operate, it is a smooth operational system that allows Avatal to thrive and meet the needs of their clients. ii) Losing business to the competition is a struggle any salon faces, all measures should be taken to not only keep all clients around, but also to keep them satisfied.iii) Every haircut, color application, eyebrow wax, and so on all contribute to the success of the business and just one mistake in an appointment can throw off the rest of the appointments for that particular proposition hair stylist on the given date. iv) Furthermore, the salon software allows Avatal t o track the profitability of the business by tracking the success of promotions, calculating the income from various services and product sales, and providing useful benchmarks for salon staff. 4) Utility of Formal Training Programh) Implementing a training program when the salon is closed allows for formal instruction, an opportunity to provide feedback, highlights the major areas of concern, eliminates the pressure of making mistakes with clients loyalty at stake, and also lets even the employees with a bit more experience to gain knowledge beyond what they already know. i) Many receptionists have expressed feelings of being undertrained as a result of their own assessment as well as feedback from the clientele. j) Receptionists expressed feelings of incompetency to transact in their position because of the lack of training provided once the problem was brought to the owners attention.v) The group of new hires was trained on-the-job for only a short time with only brief knowledg e and skills pertaining to the software that a more experienced receptionists offered during training. k) All eight receptionists currently employed by Avatal Salon allow for be mandated to go into in the training program. vi) Observing the learners and collecting data throughout the training program when all learners are being analyzed, rather than just the newly hired persons, will provide Avatal Salon with accurate data to prioritize the objectives being addressed by instruction as well as getting the group of learners to work together as a team. Furthermore, a uniform training program will allow the same accurate information to be communicated to all employees at one time, as opposed to on a case-by-case basis.l) Appropriate instruction will resolve the problem faced by Avatal Salon for the present time and also future training programs. vii) Instruction is intended to provide each learner with the knowledge, skills, and abilities to perform this position competently. viii) I nstruction given in lecture, group discussion, and group role-play forms is intended to allow the group of learners to address the need for improvement and provide prioritization skills to carry out tasks in a time tonic and orderly fashion. 5) Instructional Goalsm) Avatal Salon has targeted three areas that will be greatly served by instituting this new training program ix) First, the training program will allow for current mistakes to be corrected. All receptionists will learn the importance of scheduling clients with the stylist they have requested. x) Next, the receptionists will be trained on accurate time scheduling.This refers to the duration of each appointment if one appointment is scheduled for less time than is required for that specific service, every other appointment for that day will be affected. xi) Finally, the training program will go to the overall experience of clients. By cutting waiting time and inaccurate booking, clients will feel roaring and confident whe n making their appointments, and this will help the salons client retention rate and success of referrals.

Imagining Society: Hegemony in Poetry and Fiction Essay

The concept of hegemony, which asserts that society is ruled by a set of beliefs innate within the minds of individuals figures heavily into not only the ideals of society but also the representation of images and ideas. In poetry, we can see it in the credits to nature, literature, and common social themes that stretching beyond national boundaries to be advantageously relatable to the masses. In fiction, we can see the same concept in the attitudes and behaviors of characters and their respective communities.The poems The Love variant of J.Alfred Prufrock, A Song on the End of the universe of discourse, and Odessa the poets use universally relatable images to invoke imagery and emotion within the characterization of clementity. Kazuo Ishiguros Remains of the Day uses a similar mental picture but rather than representing these ideals through imagery, he exerts the dominance of hegemonic ideals in the behavior and beliefs of an individual character. Each work shows the hegemo nic concept in practice, relating the easy acceptance of beliefs and ideals two blatantly as shown in Ishiguros story and through a coercion of imagery.They show that Gramscis theory applies beyond acceptance of societal norms to the worked up and tangible evidence of the connectedness of perceptions within society. The reading from Kazuo Ishiguros Remains of the Day, shows the ability for hegemonic ideals of the f number class to penetrate within an individuals knowingness in a seemingly unaw ar manner. For Mr. Stevens, the butler, the coin polish represents a bygone era in his spirit. This was the height of the society in which he represent himself in the periphery.His participation in this ritual, which he describes as significant in an outsiders view of that particular phratryhold, no other objects in the erect were likely to come under such intimate scrutiny from outsiders as was silver during a meal, and as such, it served as a public index of the houses standards (Ishi guro 86). As butler, he was directly tied into the representation of these standards. The question is why this silver, which had no discernable effect on his own personal life carried such weight for him? Quite simply, Mr.Stevens as part of the mechanism of upper class society had adopted their views as his own.Though the presentation of silver at the dinner table has little to no relevance in a lower or working class home, the ideal of finely polished silver represents a dream of upper class affluence. The influence of this upper class practice on Stevens is evident in the pride he retains in the sweet impact (86) of the Darlington Hall silver on guests. The only relevance this has on his life, and for that matter the lives of the other butlers in great houses, is a matter of hegemonic assignation.They obligate genetical this ideal of silver from their employers, given their own servant status it would be unlikely they would adopted this view of silver without the influences of the great houses. Similarly in the poem The Love Song of J. Alfred Prufrock the images created by Eliot are easily companiond within the mind of the reader. He in fact relies on the hegemonic ideal to help the reader associate his imagery with the correct feelings and sensations. The character of the poem, struggles himself against the constraints of such ideals which relate the arena around him to concepts he accepts but cannot reconcile.He is sportsmaning his part in the larger play of life, There get out be time, there will be time/ To prepare a face to meet the faces that you meet/ There will be time to murder and create (Eliot 137. ll. 26-28). He is a middle-aged man fighting the depressions of the sameness, the women Talking of Michelangelo (138. ll. 36) but ignoring the living. Prufrock is left in uncertainty between the ideals, which have been ingrained within him by society, and his own desires to break free, Do I dare/ disturb the universe? (138. ll. 45-46).His strug gle is accented with Eliots imagery of a broken man that is highlighted by references easily discerned and relatable in the ideas and literature of modern society, I am not Prince Hamlet, nor was meant to be/ Am an attendant lord, one that will do/ To swell a progress, start a scene or two,/advise the prince no doubt, an easy tool,/ Deferential, glad to be of use (139. ll. 111-115). In this reference to Hamlet, Eliot identifies Prufrock as a tragic figure though less so than a hero or villain Prufrocks sorrow is of a peripheral device kind that never reaches the passion of Hamlets excesses or madness.Prufrocks sombre is tempered by his knowledge of what he ought to be and what he wants to be, Shall I part my hair behind? Do I dare to eat a peach? / I shall wear white flannel trousers, and walk upon the beach. / I have heard the mermaids singing, each to each. / I do not think that they will sing to me (ll. 122-125). He has grown accepting of his role as charge by society, while E liot highlights his sadness in the silent songs of the mermaids who even mythical fail to acknowledge or recognize this unremarkable man. His tragedy lies in his anonymity, having negligent too much of the upper class ideal as part of himself.While the two above readings center in part around a particular class of society, and through that representation show their ideals and the roots of the hegemony within the individual context, Czeslaw Miloszs poem A Song on the End of the World offers a departure in the lack of specificity to an upper or middle class society. Instead Miloszs poem relies are universal images of nature, that are easily put into context regardless of class or nationality. By doing this, he is showing the capability to tragedy to reach beyond these boundaries.He juxtaposes the heavy get On the day the world ends (ll. 1) with the natural and everyday details of nature, A bee circles a clover(ll. 2). He is playing off the religious idea of the world last in great catastrophe. However, in this poem the world is not meant to imply the Earth as a scientific fact to be washed-up by natural or manmade disaster. Instead the world is humanity, an idea of community and the individual that is implied throughout in the singular, though relatable images of a drunkard (ll. 9), a yellow-sailed gravy boat (ll. 11), and a violin (ll. 2) to show both the universal and personal nature of such an event.Miloszs relies on hegemony to help the reader understand the interconnectedness of life. He uses easily associated and common images to avoid alienating the audience, instead bringing them into the idea of oneness that was behind the 1944 Warsaw uprising against the Nazis. For the Polish of Warsaw, this defeat represented an ending to the world they had known. Ilya Kaminskys Dancing in Odessa, like Milosz and Eliots poems relies heavily on imagery to bring the reader into the moment.Though her images to do not slabber the universal relatability of Miloszs n ature images, the emotional and mental effects of the invasion of the Germans into Odessa. She builds the first part of the poem with imagery to evoke a sense of freedom, which contrasts sharply with the restrictions of the German invaders. Where once the family had lived north of the future (Kaminky 12. ll. 1) and the invaders reveal this removal from the future as a removal from the damages of reality that are encroaching on this community.The danger that arise s fetch this future and the people live in the past, even before they are so roughly brought to the present, my mother danced, she filled the past/ with peaches, casseroles (ll. 9-10). Her retelling of the story, is meant to evoke memory buried within the individual. The imagery is such as to show the dreamlike quality of the past seen through the uncivilized truth of the future. Unlike Eliot and Miloszs poems she does not rely solely on cultural markers such as Shakespeare or Michaelangelo nor does her nature carry the sa me universality of the images of nature.However, the day-to-day life as imagined by Kaminsky allows for an brain that plays on emotion and historical allusions. More separate than the other writers from the hegemonic ideal, the emotions evoked by displacement are meant to strike at the basic human core. Her search for understanding is not so unlike the other poets expression of reality and the altering effects of the human mind on this reality. Any longer in literature language and imagery overlap with history to provide a core understanding that branches barriers of class, nationality, and culture.An understanding of the world is gleaned through these works by the use of the relatable and hegemony of the ideals which dominate the context of their subjects. In both Kaminsky and Miloszs poems we can easily see and understand the references to the Nazi dominance of World War II and the loss of hope. For Eliots Prufrock, so influenced by the ideals of society, the loss of hope is hig hlighted by his inability to move beyond his melancholy and the life role assigned to him.He has become and will remain what is expected of him. Assigned to a particular class, carrying all of its restrictions and belief within his actions, Prufrock is stunt by his inactivity against this structure. Similarly, Mr. Stevens has taken on the role of butler and absorbed not only the ideals of his status but also those of his employers. In mindset, he is upper class in his equal obsession with silver as a marker of status but in reality he remains a servant without status.The hegemonic concept is apt in the looking at the relationship between language and perception, allowing writers and poets to impart imagery and feeling through easily relatable conclusions. We do not doubt the sadness of Prufrock or the hopelessness that accompanied the Nazi occupation of Warsaw or the subsequent crackdown on the rise the rebellion, nor can we refuse the sadness, which accompanies remembering in Kam inskys poem. We do not doubt them because we can relate, we can accept these images as representative of the beliefs and ideals of the society to which we are also a part.

Latin American Politics Essay

Hugo Rafael C contributez Frias is the current president of Venezuela and was born on 28th July, 1954. He is a leader who advocates for democratic socialism in his argona and for Latin American Integration. He openly attacks the policy of globalization, neo-liberalism and opposes most of the alien policies of the United States. The president is very popular and respected at home for he is able to discover the promises he do to his people for example to fight privation, malnutrition, illiteracy and opposite related social ills that affected citizens.His personality and policies evoke a mixed reception from different nations some in the Latin American region and opposites from abroad. both(prenominal) sup porthole his ideologies era others criticize them and a good example is the United States political relation which refer him as a threat to the Latin Americas democracy. The reason behind this is that he tries to implement some modalities that would promote regional integ rating and cooperation among the Latin American nations and specially the Latins lamentable nations.This essay is going to smell at how Venezuelas foreign policies under the directions of Hugo Chavez have changed overtime. The authorship will also give a brief overview of the life of Hugo Chavez and then proceed to discuss how his policies have benefited the Venezuelans back at home and affected other nations. The paper will be concluded with a recap of the key points that have been discussed. The last page of this paper is a list of the references that have been consulted, aright formatted in accordance with MLA style.After Chavez won in 2004s referendum, he promised to uplift the living standards of his people under a program that was dubbed as Bolivian missions something that proved to be successful because it was favoured by the increase in crude crude worths. Through this, he was able to gather billion of dollars as foreign flip-flop which he used to boost his country s economy which reached 9. 3 in 2005. (Painter) Venezuelas economy mostly depends on the oil it produces.Since 1920 up to the give up day, the profit that is accrued from oil exports has led to the growth and development of this nation more than unity(a) would have imagined for example the size of Caracas city forked in the 1920-1936 period and tripled in 1940s. Despite the fact that the country exports a lot of oil to other nations, half of the population are very poor and live in slums and that is why Chavez has dedicated his efforts to eradicate poverty in his nation and to reduce the high rate of inequality that has continued to affect citizens. before long half of the Venezuelas population live in urban cities while the other half is in rural slums where they live in abject poverty (Mora and Hey 78) Chavez has always been trying to boost relations with other Latin Americans in a bid to achieve regional integration in fact this is one of his key foreign policies, a goal that he started to pursue later on the 1997s Summit of the Americas. Venezuela has been very vocal in advocating for the lifting of sanctions that have been imposed on Cuba and other Multi polar ties that are imposed on other developing countries.Although Venezuela has non been enjoying warm kindred with United States, it has never experienced the military, political and stinting sanctions that are imposed on other nation perhaps because of its oil producing capacity. (Painter J. ) Venezuela occupies a strategic position as far as the superpowers interests are come to and the reason for this is that is supplies oil to these countries in large quantities something that made it to be ranked among the biggest oil producers in the world.Despite the fact that it was one of the primary oil suppliers to US and a role model to other Latin American nations US has never recognised the role it plays partly because of its aggressive foreign policies. Although U. S and Venezuela have not been go od very friends, Venezuela continues to export oil to United States. Their relationship is from time to time affected by other factors and adding salt to the injury was the 2002s plan of attacked putsch that led to the temporarily removal of Chavez from office with an assistance from US organisation something that US government denied.(Isbell) The reason why US sponsored this coup was that the Latin American oil producing countries were extending their business relations to Cuba contrary to what US would have liked. US wanted the sanctions it had imposed on Cuba to take a breather but its efforts were undermined by Chavezs move to sell oil to Cuba in a bid to maximize his capital. For this reason US wanted Chavez to be removed and replaced with another one who would not interfere with the sanctions that had been imposed.Venezuela apart from starting business relations with Cuba it signed a business deal with it to increase its oil exchange to Cuba something led US to deny Hugo C havez a visa to go to its country. (Elliott) Venezuela in reaction to this started to openly oppose US policies especially after the 200s coup attempt for example, Venezuela voted against US claims in the United Nations meeting that there were human rights violations in Iraq, Libya and Cuba. It also opposed the sanctions that were intended to be imposed on Peru in 2002 by the United States in respect to the agreement that was reached in Quebecs summit.As if this was not enough, Venezuela criticised and opposed what US referred to as Plan Colombia designed to fight the sale of narcotics in the region. The plan was to allow free antinarcotics over flights in the Latin American region, a move that was opposed because of its US military nature which was promising to cause regional conflict. (Mora and Hey 159) The US relations with Venezuela reached its worst point after the 2001 New York bombings. The US government had vowed that it would fight terrorism completely and war was waged ag ainst Afghanistan.The Venezuelan government criticised this move arguing that terrorism cannot be fought with terrorism. They shown pictures of young children who had been killed by US bombs. As their relations continued to worsen, the US government was trying to make better this relationship. The US even denied having participated in the 2002s attempts to swap Chavez with Pedro Carmona. The only motivating factor for the United States to do this was to ensure that there was continued flow of the trade good they heavily relied on, the oil and that their power would be felt in the Latin America and especially by Fidel Castro.(Mora and Hey 155) Chavez was also been vibrant in rescuing the oil prices especially when they were on the decline in 1998. He liaised with other OPEC members and held a crisis meeting to solve the problem of the decline in oil prices. His efforts were duly paid because after this meeting the price per barrel shot up something that made his power to felt in th e world. (Lotta) Although there is lot hegemony from the US government, Chavez has never allowed US government to take control over his country.He visited the OPEC countries in 1999 and specifically the Libyan and Iraq leaders Muammar Gaddafi and Saddam Hussein respectively in his trial to his business ties. In 2001 Chavez visited the Asian countries to share his support on communism both in Russia and China but this was not all that he wanted because for was trying to look for new business partners. Although he was doing this he never failed to acknowledge that though his country was at verbal war with US, it was its key oil supplier. It acknowledged this especially after it stopped to give oil subsidy to the Cuban government. (Elliot et al)In his move to improve and extend his countrys foreign policies to Asian and European countries, he killed the democracy that was enjoyed at home by Venezuelas institutions. At the same time as democratic institutions declined, the warm relation ship that had existed between other regional Latin countries was lost. His aggressive pursuance of foreign policies was counter productive as it made him forget the issues that postulate immediate address back at home, foreign policy did not contribute to the provision of adequate responses to the most urgent domestic economic and social needs (Mora and Hey 160)Although he is criticised and demonized by many an(prenominal) people, the way he has impacted this nation is much more than what other leaders had done. He is accused of perpetrating corruption but all in all, he is different from others in that his foreign policies have led to the increase in oil prices and to the improvement in living standards. He channelled more dollars on the parentage that is used to help the less privileged in the society. Many argue that were it not for his ability to make oil prices rise he would not be in power.The argument is that Chavez can only remain in power if will be able to ensure that t he price of oil will remain high. At the present moment, Hugo Chavez is trying to look for new market for his oil in the Asian and western countries. This move is meant to expand Venezuelas business relations while at the same time punishing US for pursuing aggressive goals towards it. Chavez according to Lotta R. (2007), the third track of the oil program is to restructure Venezuelas impertinent trade relations away from dependence on the US as a market and source of investment capital and technical expertise. Venezuela alone exports nigh 12% of petrol to United States and thus it contributes to the power that US exerts to the world. It is said that this is about half of its production and that is why it is looking for other buyers. Already the country is holding talks with Chinese and Russia governments to sell oil to them. It is also planning to sell oil to India but the problem is that Venezuela does not have its own port and is thus required to put a pipeline to pass through Columbia to china.Another problem is that China does not have money that is needed to refine Venezuelas sulphur rich oil unlike in US where are special refineries meant for refining Venezuelan oil. Though most of foreign policies are economically focused, in 2005 he stopped buying arms from United States and looked for alternative sources, he started to buy them from Brazil Russia, Spain and China something that added strain to the relationship that had existed between Venezuela and US.He also asked all the US military personnel who were active in the service to move out Venezuela. Since he took power, the price of oil per barrel has risen from 10 US dollars to 78 US dollars. This figure would be more than this were it not for the fact that Venezuelas oil is sold a bit cheaper due to its high percentage of sulphur impurities however, its oil has remained as competitive as that of other OPEC countries. The sharp increase in oil prices could generally be attributed to his success in politics for example, he was able to win the majoritys support.Chavez is trying to establish market for his oil in countries that are not in good relations with United States such as Iran, Russia and Belarus, Chavez used every opportunity to disparage the United States and seek to forge solidarity with a number of states at odds with Washington (Hanson). Political experts argue that unless Chavez devise new ways of maintaining high oil prices then his regime will before long come to an end. It is for this reason that he is trying to establish new markets. Experts see this move as a threat to the survival of US as a world power but this might not necessarily be true.These experts have mixed views on this for example, John Hopkins, a professor dismisses Chavezs hot air as something insignificant while others warn that his move should not be underestimated as he has widespread support in Venezuela. In reality, Chavez is not a threat to US but all he wants is to widen his economic ba se and that is why he is having many trips across the world so that he would broker more economic cooperation among other oil producers. He is also trying to secure himself a seat in the United Nations Security Council a move that is vehemently opposed by the United States.In response, the US imposed some sanctions against Venezuela especially on arms importation citing the reason that Venezuela was not supportive on terrorism war. (Kozloff, 98) It is argued that if Venezuela would stop selling oil to US, oil price would shot up almost with at least 11 dollars per barrel. Some are underestimating his potential to become a world power but they should consider how the rise in oil prices in the last few months has made him popular both in his country and world wide.He used that money to foster his programs, to forge and to booster commercial ties with other nations. At the moment he (Chavez) is threatening that he would stop supplying U S with oil. (Kozloff, 99) In his foreign relation s, Chavez advised other OPEC members to cut their supply so that the price of oil would increase. Although international flights to US were banned, he decided to drive from Iran to Iraq and as a result of this the price of oil reached $25 per barrel in 2004 something different from how it was prior to this period and all this was happening when he was the president of OPEC.The upsurge in prices was also as a result of his efforts to look for other oil consumers and especially in the developed nations such as china, India and even Japan. These nations use a lot of oil leading to its shortage. To counter this move, the US government is referring him as a negative force and is even trying to urge Chavez neighbours to isolate him. (Elliot et al 26) The foreign policies of Hugo Chavez have greatly impacted on Venezuelans and the country at large.Chavez using the money that is got from increased oil prices to fulfil the promises that he made to his people under the mission he dubbed as Bo livian Mission. He has significantly improved the living standards of his people for example he reduced poverty, malnutrition and illiteracy. His foreign policies have been widely criticised by the western nations and more specifically the US particularly due to its move to extend its business relations to the Asian countries such as China and India and other Latin American nations that are not in good terms with US.Work Cited Elliott, K. Ann, Hufbauer, G. C. and Schott. Economic Sanctions Reconsidered Peterson Institute, 2007 Kozloff N. Hugo Chavez Oil, Politics, and the Challenge to the U. S. Palgrave Macmillan. 2006. Kelly de Escobar, J. , Kelly, J. and Romero, C. A. The United States and Venezuela Rethinking a Relationship. Routledge, 2002 Isbell, P. Hugo Chavez and the Future of Venezuelan Oil The Resurgence of Energy Nationalism (ARI) 2007. Available at http//www. realinstitutoelcano. org/wps/portal/rielcano_eng/Content?WCM_GLO BAL_CONTEXT=/Elcano_in/Zonas_in/International+Ec onomy/ARI+14-2007 Lotta, R. Hugo Chavez Has an Oil Strategy But Can This Lead to Liberation? 2007. Available at http//revcom. us/a/094/chavez-en. hypertext mark-up language Painter J. Is Venezuelas oil boom set to bust? 2008. Available at http//news. bbc. co. uk/2/hi/americas/7694757. stm Mora, F. O. and. Hey, Jeanne A. Latin American and Caribbean Foreign Policy. Rowman & Littlefield, 2003

Conflict in Othello

Othello is a add which contains legion(predicate) combats surrounded by the characters. The main conflicts in Othello are between friends and foes. Othellos inner conflict, pagan and racial differences which lead to racial judgement and discrimination, to express these conflicts Shakespeare uses many techniques such as soliloquies, dramatic irony, imagery foreshadowing and symbolism.Amongst the main characters there are many conflicts, however the main reason for most of the conflict if Iago and Shakespeare use the techniques to show us how Iago causes the conflicts. This also analyzes Othellos pride, his self conscious nature, his jealousy and his rash behaviour. battle between the characters especially Iago and Othello is partly portrayed through the use of language devices such as imagery and metaphors animal imagery, sexual innuendo, irony and dramatic irony, repetition, clean and religious allusions. These devices are used to provide insight into the characters relationshi ps, thematic concerns and a wide variety of alternatives reading. The metaphors and imagery portray how Iago despised Othello and the conflict to come between them.Conflict is also presented through the Binary Opposition, which allowed the audience to see the change within the characters or between characters from one extreme to another. For example, we are able to come the personal conflict and deterioration through the Binary Opposition of love and hatred as well as rational and emotional. This provides the audience to see how Othello transforms from a rational to an irrational man. Another example is the Binary Opposition of wisdom and foolishness which illustrates the conflict between Iago and Othello.Other forms of conflict involved in this play are internal which includes hate and identity, external that consists of race, sex, gender and marriage. Adding on there is in international conflict with the Turks and Venice, racial conflict as Othello being the outsider, conflict wi thin marriage which involves Desdemona and Othello as well as Iago and Emilia and filial conflict within the family with Desdemona and her father.

Ethics and Internal Auditors

lordism, Ethical Codes and the internal Auditor A Moral Argument bloody shame Ann Reynolds ABSTRACT. This paper dig intos the case of the immanent take stockor from a sociological and ethical perspective. Is it appropriate to extend the designation of schoolmaster to inbuilt tenders? The sermon includes criteria from the sociology literature on passkeyism. Further, skipper ethical regulations be compared. cozy auditors autograph of morals is found to harbor a strong moral approach, opposeing to the more(prenominal) instrumental approach of certified lord accountants.Internal auditors are n iodind as victimization their autograph of morality to help resolve professional ethical dilemmas. Introduction Society grants professional standing to those groups which contribute to the well being of the broader union. strain adepts in such groups as business ethics consultants and internal auditors lay plead to professional standing which if given(p) enhances both their credibility and foodstuffability. But is this aver warrant? Although business ethicists are beginning to debate this issue they presently lack a common body of intimacy or agreed upon expertise.As defined expert knowledge is one of the common criterion for professional definition their claim awaits the development of consensus (Cohen, 1992 Stark, 1993 and Dean, 1997) However a similar group, internal auditors agree a fifty year history of moving to achieve this recognition. This paper will examine the justification of their claim to professionalism in light of current utilization. Mary Ann Reynolds is assistant professor of account statement at Western Washington University. Her current research macrocosmations are primarily in the areas of ethics, and environmental accounting.This is of importance to society because internal auditors provide a peculiar expediency in that they contribute to the realize of the integrity of financial teaching in a commercialize econo my. humanity accountants, be by the Ameri smoke bestow of cognizant Public Accountants (AIcertified common accountant) give up long held professional billet based on their responsibility to audit publicly issued financial statements. Public accountants provide a range of do but are specializedally licensed to perform the external audit of publicly issued financial statements.Internal auditors in contrast have no licensure requirement and practice in spite of appearance the tummy or organization that employs them. There may be wide similarity in the work performed by these two branches of accounting. Internal auditors may perhaps be considered a subset of accounting and as such may be included under the professional rubric. However they may as well be viewed as a special(a) class of business expert or consultant, non serving the public good and not necessarily adhering to standards or codes of conduct, in which case the claim to professionalism would not hold.However, as a result of the Foreign obscure Practices Act of 1977 lots are required to maintain effective internal controls to prevent fraud and bribery of foreign officials. Internal auditors have been instrumental in providing this service as well as compliance audits to ensure meeting regulatory requirements. Society appears to expect a professional service even though licensure has not been required nor formally minded(p). The internal auditor serves an important link in the business and financial reporting process of corporations and not for profit providers but faecal matter they be considered professionals?Journal of Business moral philosophy 24 115124, 2000. 2000 Kluwer Academic Publishers. Printed in the Netherlands. 116 Mary Ann Reynolds commercealism A societal perspective Accountants perform agreed upon persist within an orderly social and economic context. The claim to classify accounting, and auditing, as classical professions is based upon their relationship to socie ty as a whole and the mind of professionalism must therefore be studied not just in the context of a division of labor but, as part of a net profit of social and economic relations (Dingwell, p. 2). barters do, in fact, contract with society and a sociological level of analysis is thus useful in examining accounting practice (Fogarty, 1995). The functionalist perspective deriving from Parsons (1951, 1968) classic works in particular provides a useful explanatory model for understanding accounting in its social environment. Functionalists bring off that society will organize to maintain itself and then various functions arise to preserve the stability of the social system.Anthropologists utilizing functionalism as a heuristic tool have identified four of the prerequisites to maintain society as 1) shared cognitive orientations, 2) normative regulation of means, 3) effective control of disruptive forms of behavior and 4) communication (Aberle et al. , 1960). business relationship reports as an inherent part of the resource allocation process and goat appropriately be viewed as communication as well as one of the control mechanisms (Reynolds, 1989). The functionalist perspective is chosen from among affirmable approaches such as taxonomic, neo-Weberian, or Marxist (Saks, 1988) as relevant to accountants.As Montagna (Freidson, 1973, p. 146) notes professional accountants are, designers of order. Accounting theory follows the elementary assumptions of the functionalist perspective in that they contribute to accurate communication, control and the maintenance of order. Although work on professions following a functionalist foundation is continued by Moore (1970), some specific insight can be gained by re pass oning to issues raised by Parsons and Hughes in earlier work. A range of criteria have been proposed as indicators of professional status in this society. Parsons wayed on the function served, i. e. aintenance of order and control, while Hughes discuss ed licensure and certification as indicators Are internal auditors properly designated as professionals? This continuing discussion is show by Wesberrys (1989, p. 25) regretting that internal auditors cannot yet claim to have arrived, to unequivocally claim professional status. Further debate arises as questions rough future directions for internal auditing indicate a wide range of possibilities. Opposite ends of the spectrum are expressed by an interview with Michael Hammer (1998) and a review of Israeli legislation (Friedberg and Mizrahi, 1998).In an interview published in the Internal Auditor, Michael Hammer encourages internal auditors to move to a consultancy position and to convince management that the consultants spot is in fact the role in which the internal auditor adds observe to the company. This contrasts to the prominence internal audits were recently accorded in Israel where the Knesset mandated that every public body or organization must have an internal audit. Th us we see the current debate as whether internal auditors are classified as workers with a particular expertise, or as professionals?This discussion can be informed by reference to the sociology of professions and examination of the proposed professions ethical code. The author examines the unresolved claim of professional status for internal auditors and considers their development and use of a code of ethic as one type of supporting evidence. The specific case of the internal auditor is addressed by reviewing 1) the internal auditors claim to professionalism based on their function in society, 2) criteria for professions, and 3) development of an ethical code.The paper is organize as follows the examination is located in the societal perspective and then specific professional characteristics are reviewed. The third section discusses codes of ethics and compares elements contained in acknowledge professional accounting codes. Section IV discusses the internal auditors code in par ticular, the focussing for departure resolution and finally, the moral focus of the internal auditors professional ethics code is discussed. Section five is the conclusion. Professionalism, Ethical Codes and the Internal Auditor of societal mandate.Jackson (1970, p. 6) enumerates craft, skills, intellectual training and the concept of duty with a service ideal and objective dis have-to doe withedness as criteria for distinguishing professions. Thus, for an occupation to become a profession it is considered one which is practiced by a few experts victimisation special knowledge in a field which reflects issues of concern to society. Further, normative standards of practice are then set by the professional bodies. Evolving professional status within a society is additionally evidenced by development and adherence to a standard or code.Thus, the consideration of an occupation as professional or nonprofessional is based on an accumulation of critical discriminating characteristics ( Jackson, 1970, p. 23). To those noted above Schumpeter (1951) adds the consideration of monopoly power. Monopoly versus non monopoly is an indictor of the degree to which charter to practice has been give to the profession by society. Characteristics of professions. deep down the social model professions are seen as emerging to serve the public good and are granted status by society because of the functions performed.The basic issues presented above led to the development of proposed listings of common characteristics for professions. The listing used by Millerson (1964), and Kultgen, (1988), utilizes both traits and functions as characteristics and is therefore inclusive of the issues raised. The listing includes the thirteen primal characteristics found in Table I. The first five general characteristics are widely accepted as definitional in the professions literature, they are appropriately applied to public accountants and are not argued separately in this paper.Characterist ics numbered six through ten deal more particularly with the relationship of professional service, and the professional, to the society and these will be examined in stop below. Characteristics 11 through thirteen promote define the relationship of the professional practitioner to the client that is served and will be briefly discussed here. Characteristic number eleven asserts a fiduciary relationship toward the client. This requirement that the highest standard of loyalty be met TABLE I Primary characteristics of professions 117 General 01.A profession involves skill based on theoretical knowledge. 02. The skill requires extensive and intensive training and education. 03. The professional must demonstrate competence by passing a test. 04. The profession is organized and it is represented by associations of distinctive character. 05. Integrity is maintained by adherence to a code of conduct. Relationship to society 06. Professional service is altruistic. 07. The professional ass umes responsibility for the personal business of others. 08. Professional service is congenital for the public good. 09.Professionals are licensed, so their work is sanctioned by the community. 10. Professionals are independent practitioners, serving individualist(a) clients. Relationship to clients 11. They have a fiduciary relationship toward their clients. 12. They do their best to serve their clients impartially without regard to any special relationship. 13. They are compensated by fee or fixed charge. As summarized in Kultgen, 1988, p. 60, headings added. in serving the principal is unwieldy to turn in directly to either public accountants, whose first duty is to the public good, or to internal auditors hose duty of good religious belief is to their immediate employer. However both groups do acknowledge their duty to act in good faith which may fulfil the intent of this requirement even though the duty is not to a client per se. Characteristic twelve requires impartiali ty, construed by accountants as objectivity. Public accountants are bound by the requirement to maintain an objective and independent attitude. Internal auditors are also enjoined to maintain an independent attitude, thus meeting this characteristic. The stretch out characteristic is met by public accountants 118 Mary Ann Reynolds be a profession.Courtemanche (1991) provides an historical argument in favor of such professional recognition. Internal auditors working within corporations have asserted their right to hold themselves out as professionals. This has been challenged by CPA professionals in public practice. The issue reached the status of legal debate and court of law cases in Florida and Texas supported the legal right of accountants working within corporations, rather than in public practice, to use the professional CPA designation if they have passed the CPA examination and met the substituteing criteria (Baker and Hanson, 1997).A logical argument can also be construct ed with reference to the professional characteristics previously summarized. Examination of the characteristics will reveal whether the preponderance apply to internal auditors or not. The first five characteristics generally define professions and can be seen to apply to internal auditors as well as to the certified public accountants. However, primary characteristics six through ten are open to debate and will be examined separately for applicability to internal auditors and the question of their professional standing.A discussion of each of these characteristics follows. Is the service performed by internal auditors altruistic? This may be questioned for most professions in any but an idealized definition of the functions that are performed. However, the focus of this characteristic seems to be that services performed are services that cannot be done by the client him/herself and that service performance is not primarily for personal enrichment. fee is provided to professionals to enable them to continue to perform the service. If public auditors are eld to enhance the proper flow of accounting information in a capital market as a necessary service (Brown and Bradshaw, 1988), then by extension internal auditors may be held to enhance the accurate flow of information from deep down the corporation to the external capital market. By extension this may be construed as serving the public interest. However, because they are directly employed by the corporation they may be said to provide the service as a by product with personal gain, through the receipt charging an audit fee.It is not relevant to internal auditors who receive salary. In addition to these thirteen primary characteristics Kultgen (1988) also notes these seven ancillary characteristics 1) loyalty to colleagues, 2) regular professional development, 3) prestige based on guaranteed service, 4) use of individual judiciousness, 5) work is not manual, 6) profits are not capital dependent and 7) sta tus is widely recognized. These seven ancillary characteristics reflect more on the professional practitioner as an individual and less on function within society.Examining both sets of characteristics from a societal perspective, it is readily seen how the public accounting profession meets the criteria within this model and can therefore be held to maintain order and contribute to the stability of the society. Further, in granting the Certified Public Accountants, as professionals, sole(prenominal) license to practice society acknowledges their important role and grants a monopoly position. Professions contract with society and acknowledge their role and responsibility by establishing codes of conduct.The development of a formalised code has been seen as a necessary indicator of professionalism ( modton, 1982, and Loeb, 1984). Thus, society acknowledges the professions contribution to the public good and the professions acknowledge their responsibility to society. Professional a ccountants, as represented by the American Institute of Certified Public Accountants (AICPA), have held themselves to be a profession and have accepted the obligations coincident with that designation.Certified public accountants (CPAs) conform to both the major(ip) thirteen characteristics and the seven ancillary characteristics and are commonly held to be professionals. However, Zeff (1987, p. 67) argues that their professionalism is, diluted by rule dominated practices. For the purposes of this paper the assumption will be do that public accounting, as practiced by CPAs, is indeed a profession. Can this professional designation be extended to include internal auditors, as a branch of accounting, under the professional rubric?The research question specifically addressed in this paper is whether or not internal auditing, as a special case of accounting, can also be held to Professionalism, Ethical Codes and the Internal Auditor of salaries, as the primary goal. Thus, only partial ly supporting the claim to professional designation. Is responsibility assumed for the affairs of others? This normally connotes an area of expertise held by the professional, essential to the recipient, more or less which advice is given.The recipient is not able to evaluate the information for him/herself. This is clearly the case with regard to the classic professions of law, medicine, and architecture (Kultgen, 1988). The public auditor is specifically employed to exercise professional judgement and offer an opinion as an expert. Therefore this can be considered applicable to the public auditor. However, the case cannot be extended to the internal auditor in this instance, as the client, i. e. the corporation, has its own accountants employed to father the required accounting information and the internal auditor primarily serves an internal control function, even though accounting expertise may be inevitable and additional accounting advice may be sought. This control functio n serves the corporation directly and only indirectly serves society Is the professional service indispensable to the public good? Public audits have been mandated by legally authorized bodies, thus recognizing that they are considered essential to the public good by allocating resources to them.With the public demand for the control of fraud evidenced by the Foreign Corrupt Practices Act of 1977 internal auditors became more active as a means of internal control, and fraud contracting that was part of the proposed solution to protect the public interest (Lambert and Hubbard, 1989). Internal auditors, in their professional capacity, may be asked to design internal control systems and to assist in the construction of corporate codes of ethics (Peacock and Palfrey, 1991), thus, serving as an integral part of the overall control system and by extension may be considered indispensable to the public good.Is internal auditors licensing sanctioned by the community? Referring to the previo us argument some level of public sanction is implied. However, licensure implies authority to license, 119 which must be granted by an authoritative body. In the case of Certified Public Accountants (CPA), state boards of accountancy are empowered by the respective legislatures to license public accountants practicing in the state. Internal auditors are not licensed by a legislative authority. Rather, they are certified by the Institute of Internal Auditors (IIA) upon successful completion of an have it away requirement and a qualifying exam.No authoritative body claims jurisdiction over their activities. Within the corporation, however, internal auditors have responsibilities defined by the corporation and authority granted by means of a charter. This internal authority granting charter should be signed by the executive management and by the audit committee representing the shareholders (Ratliff et al. , 1988). In the context of an internal, company specific activity, this can be construed as granting professional right to practice by appropriate authority.This is not however, an authority granted by society nor does it extend beyond the charter granting corporation. This is, at best, a limited type of licensure as no monopoly is granted and certification is not required. Is the internal auditor an independent practitioner serving individual clients? The issue of the charter for internal audit departments is particularly relevant to this discussion. Internal auditors operate within the corporation by right of a charter establishing their rights and responsibilities and granting them authority to function ( Johnson, 1986).The charter establishes the internal audit department as an independent function which enables the internal auditor to operate as an individual professional serving a client. Although the client in this case is the corporation, the required independence of attitude and function can be seen to qualify the internal auditor as an independent pr actitioner. Examination of the applicability of the six ancillary characteristics to internal auditors contributes to the resolution of the question of professionalism. The six ancillary characteristics are specifically included in the code of ethics developed by the Institute of Internal Auditors.Thus, a preponderance of the characteristics, or 120 Mary Ann Reynolds punishments are organise to reward ethical behavior. Thus, the outcomes of professional behavior, whether moral or prudent, will enhance the public good. However, the Institute of Internal Auditors has chosen to emphasize high moral character. condition VIII of the IIA Code of morality specifically states that internal auditors should be ever mindful of their obligation to maintain a high standard of morality. It is useful to examine ethical codes and seek identification of common themes or components.A comparison by Kultgen (1988) of the American Association of University Professors American Bar Association American Institute of Certified Public Accountants American Medical Association American Psychological Association Engineers Council for Professional Development Institute of Electrical and Electronics Engineers and Sigma Delta Chi (Society of Professional Journalists) found a number of common elements. The common elements noted include loyalty to the client, employer, or institution avoidance of contrast of interest or bribery. Competence, objectivity and honesty about qualifications were also universal.Additional themes such as respect for the territorial rights of colleagues and professional self-monitoring were also widely evidenced. The lack of regulatory oversight allowing self-monitoring, or a professions control over its social rank and practice, is granted by society (Armstrong and Vincent, 1988). This ability to continue to be self regulated is one which the accounting profession in particular has vigorously defended. Another type of examination is provided by Harris and Reynold s (1992) with a specific comparison of the codes from various branches of the accounting profession.This detailed comparison of the codes also focuses on dilemmas inherent within the various codes as well as, among various levels of society. An examination of the code of the internal auditors in comparison to the code of the AICPA reveals useful insights. Elements listed in the eightsome articles of the internal audit code include honesty, objectivity, diligence, morality, dignity, organizational loyalty, independent mental attitude, competence, conformity to standards, confidentiality, full disclosure, continuing education, turndown of criteria, cited are applicable to internal auditors in their own right.It is therefore, logical to extend the classification of accountants as professionals to internal auditors as professionals. To further legitimate this claim the Institute of Internal Auditors was formed in New York City in 1941, standards were established and a Code of morals take thus implicitly reflecting their acceptance of their responsibility to society. Examination of the code of ethics adopted may also shed light on their claim to professional status. The following section examines their code and compares it in part to the code adopted by public accounting professionals through the AICPA.Ethical codes A comparison A professions mission and responsibility can be enunciated through the code of ethics to which it subscribes. Like other professions, internal auditors have developed and formally adopted a professional code. In the development of an ethical code there are two basic ethical viewpoints 1) moral, 2) prudent, which may be adopted. Kultgen (1988) in his work on professions, distinguishes mingled with these two approaches as follows Moral persons recognize the intrinsic value of each member of the moral community merely prudent persons recognize only their own value and treat others as instrumentalitys. . . . Professional practices can be, examined from the moral point of view, asking how they contribute to, or detract from the aggregate happiness and fair distribution of goods in the moral community (1988, p. 32). Accountants are oft viewed as utilitarian in approach and may thus be expected to choose the prudent approach. Examination of the AICPA code reveals that although the principles section in the fundament addresses moral components, the enforceable rules section of the code is predominantly a imbibe to practice. This is in contrast to the internal auditors code which is a guide to individual moral behavior.In a well organized society the rewards and Professionalism, Ethical Codes and the Internal Auditor gifts, and no commission of acts discreditable. This list encompasses both character attributes honesty, dignity, morality, loyalty, nonacceptance of gifts and no commission of acts discreditable and professional performance of duty attributes objectivity, independent mental attitude, competence, conformi ty to standards, and full disclosure. Thus, the code gives clear indication of the personal qualifications sensed to be essential to perform the requisite public service in an ethical manner.With the emphasis placed on loyalty, dignity and morality the assumption can be made that this institute adopts a moral, rather than a prudent, view of ethical behavior. The emphasis in the internal auditor ethical code reflects an individual level of ethical behavior and decision making. The factor of voluntary compliance further indicates an individual level of ethics. Note that internal auditors membership is voluntary and members personally choose to subscribe to the higher duty. There is no societal enforcement if this duty is not met, the only enforcement is forfeiture of membership and certification (Loeb, 1984).The contrast with the AICPA code of conduct shows the AICPA code to have a more institutional focus. Rather than the specification of individual moral characteristics, forms of p ractice are discussed. The ethical code can be seen as directed to the regular of accountants rather than to the individual per se. The new AICPA code, as adopted in 1988, states positive principles about appropriate professional conduct and is goal driven (Meigs et al. , 1989). In contrast to the Institute of Internal Auditors code, the AICPA code may be viewed as adopting a prudent, or instrumental, ethical view.The AICPA code preamble and article II both express the professions responsibilities to the public interest. Here again, membership is voluntary and members commit themselves to honor the public trust and maintain professional excellence. Elements of the code in support of this include objectivity, independence, scope and constitution of services, compliance with standards, confidentiality, contingent fees, advertising and other solicitation, incompatible occupations and form of practice and name. Mention is also made of integrity. Integrity, however, is seen in the 121 context of professional judgment.The professional, by this standard of integrity, must be independent, not knowingly misrepresent the facts and not subject his/her judgment to the judgment of others (AICPA, 1988). Again, the emphasis is on the professional performance of duties in the public arena and serving the public good. Further, Rule 501 enjoins members not to commit acts discreditable to the profession. Enforcement of the AICPA code takes several(prenominal) forms. Members can be censured by one of the designated review boards and membership in the AICPA revoked, the ability to practice before the SEC revoked, or the state license revoked.Licensure is granted by the state boards and revocation of the license goes through a state board procedure also. This constitutes a legal enforcement and the accountant would no longer be licensed to practice. Some of these contrasts between the AICPA and the IIA codes arise from structural differences. Namely, public auditors codes include structure of practice considerations such as advertising and contingent fees, and permissible firm names that are not relevant to the internal auditor.Beyond structure, the basic difference evidenced is the AICPA emphasis on a practical, prudent, institutional approach, whereas the IIA emphasizes a moral and individual approach. This difference may in part reflect the varying degree of societal regulation within which the two groups operate. The societal regulation in turn may reflect the level of societal recognition and as internal auditing evolves and gains public recognition, regulation and possible licensing may follow. Examination of additional accounting professional codes provides further points of comparison.The Institute of Internal Auditors (IIA) code is the only code to call explicitly for the maintenance of personal dignity. Some commonalties emerge however, as both the regimen Financial Officers Association (GFOA) and the IIA included exercise of due care, or diligen ce, and loyalty to employer (Harris and Reynolds, 1992). Both the governmental financial accountants and the internal auditors function in an environment where they are working as professionals, but within an entity 122 Mary Ann Reynolds on the externally issued financial statements (Lambert and Hubbard, 1989).That the internal audit profession is seen as a significant doer in the societal move to deter fraud serves to legitimate their claim to professionalism. At the same time this may exacerbate conflicting loyalty problems. Clearly, the pick will fall on the internal auditor as an individual and it may be to this end that strong individual character has been emphasized in the IIA code. This conclusion follows from Kultgens statement that, a valid professional ethic, therefore, is critical for the moral development of the individual practitioner (1988, p. 12). Resolution of ethical conflicts requires that the internal auditor recognize sources of harm or conflict and have some way on appropriate response. Stanford (1991) recommends four sources of guidance. These are 1. the IIA Code of Ethics 2. the IIAs Standards for the Professional Practice of Internal Auditing 3. the IIAs position paper on whistle blowing 4. consultation with peers. Ratliff (Ratliff et al. , 1988) also suggests that guidance will be found in both the Standards and the Code of Ethics and Wallace (1986) emphasizes that the standards and code go hand in hand to provide guidance.A recent study by Seigel, OShaughnessy and Rigsby (1995) confirms that practicing internal auditors report using the code of ethics to guide their judgment on ethical issues in the performance of their professional responsibilities. Seigel et al. further conclude that the majority of internal auditors consider the primary purpose of the ethical code is to provide guidance. Internal auditors are indeed being given a special task. In the organizational structure of the corporation if the internal auditors report to the audit committee, as recommended, management may perceive them as adversarial.If fraud or inefficiencies are discovered both professional ethics and personal moral judgment will be needed to resolve conflict. Conflict also arises within the code itself. There is a basic conflict juxtaposing disclosure and confidentiality and rather than independently in society. Thus the adjuration to loyalty to the employer is appropriate. Professional conflict resolution Guidelines The codes of ethics are adopted to provide guidance to the practicing professional. Kultgen (1988, p. 13) notes, . . . professionals, precisely as professionals, are confronted with serious conflicts of duty, and conflicts between duty and self-interest. One purpose for codes of ethics is to provide guidance for the resolution of conflict. The internal auditor faces possible conflict in the practice of his/her profession within an organization. Although independence, in theory, is established by the corporate charter and is required by the code, it may be operose to achieve in practice. Internal auditors faced with choices that may not appear beneficial to upper management or the organization may find it difficult to maintain an objective disinterestedness. Loyalty, an explicit component of the ethical code, may also present conflicts.The internal auditor may face a conflict between loyalty to the profession and professional standards as they are articulated in the standards and the code of ethics, and his/her employer. The interest of the firm in presenting information may not perpetually be consonant with the interest of society to receive full disclosure of information as management seeks to protect strategic and proprietary information. Although internal auditors may be part of the management team they may also serve a control function on managerial activities, another source of latent conflict.Thus, even within the firm they may have conflicting loyalties (Lambert and Hubbard, 1989). Th eir obligation to the organization constrains them to safeguard the assets of corporation, minimize waste and inefficiency and watch for deliberate wrongdoing and conflicts of interest (Verschoor, 1987). As a result of the Report of the National Commission of Fraudulent Financial reporting (Treadway Commission, 1987) there is an increasing responsibility for the internal auditor to be active in identifying fraud leading to material misstatementProfessionalism, Ethical Codes and the Internal Auditor also loyalty and objectivity (see Harris and Reynolds, 1992, for a full discussion). Dilemmas arising from these juxtapositions are inherent in the statement of the code consequently the individual practitioner must ultimately turn to his/her own moral response for guidance and resolution. A further role suggested for the internal auditor is monitoring corporate codes of conduct. While this may well be an appropriate extension of internal auditors role it is in the nature of a consulting service not a professional accounting service.Indeed, as noted in the introduction, business ethics consultants are developing to advise organizations on ethical codes, problems and approaches to resolution (Dean, 1997). Internal auditors are well positioned to participate in this discussion, though it does not help to resolve the question of professionalism examined in this paper. 123 individual professional within a firm. The IIA code focuses on the morality and dignity of the individual and pushes code adherents toward the achievement of a professional ideal.Thus by noting the internal auditors development and use of a code of ethics, reviewing their relationship to the accounting profession and examining their function in society, their claim to professional designation can be supported. The preponderance of the evidence supports their status as professionals. 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