Hrm Practices in Bangladesh Essay Example

Hrm Practices in Bangladesh Essay HR practices in Bangladesh Introduction ? Background Bangladesh, officially the Peoples Republic of Bangladesh is a country in South Asia. It is bordered by India on all sides except for a small border with Burma (Myanmar) to the far southeast and by the Bay of Bengal to the south. Together with the Indian state of West Bengal, it makes up the ethno-linguistic region of Bengal. The name Bangladesh means Country of Bengal in the official Bengali language. Bangladesh is the eighth most populous country and is among the most densely populated countries in the world. Bangladesh has a high poverty rate. However, per-capita (inflation-adjusted) GDP has more than doubled since 1975, and the poverty rate has fallen by 20% since the early 1990s. The country is listed among the Next Eleven economies. Dhaka, the capital, and other urban centers have been the driving force behind this growth. Bangladesh is divided into seven administrative divisions,[44][45] each named after their respective divisional headquarters: Barisal ( ), Chittagong ( ), Dhaka ( ), Khulna ( ), Rajshahi ( ), Sylhet ( , and Rangpur ( ). Divisions are subdivided into districts (zila). There are 64 districts in Bangladesh, each further subdivided into upazila (subdistricts) or thana. The area within each police station, except for those in metropolitan areas, is divided into several unions, with each union consisting of multiple villages. In the metropolitan areas, police stations are divided into wards, which are further divided into mahallas. There are no elected officials at the di visional, district or upazila levels, and the administration is composed only of government officials. We will write a custom essay sample on Hrm Practices in Bangladesh specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Hrm Practices in Bangladesh specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Hrm Practices in Bangladesh specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Direct elections are held for each union (or ward), electing a chairperson and a number of members. In 1997, a parliamentary act was passed to reserve three seats (out of twelve) in every union for female candidates. ? History of Bangladesh: ? Pre European era: Remnants of civilization in the greater Bengal region date back four thousand years, when the region was settled by Dravidian, Tibeto-Burman, and Austro-Asiatic peoples. The exact origin of the word Bangla or Bengal is unknown, though it is believed to be derived from Bang, the Dravidian-speaking tribe that settled in the area around the year 1000 BC. The kingdom of Gangaridai was formed from at least the 7th century  BC, which later united with Bihar under the Magadha, Nanda, Mauryan and Sunga Empires. Bengal was later part of the Gupta Empire and Harsha Empire from the 3rd to the 6th centuries  CE. Islam was introduced to Bengal in the 12th century by Arab Muslim merchants; Sufi missionaries and subsequent Muslim conquests helped spread Islam throughout the region. Bakhtiar Khilji, a Turkic general, defeated Lakshman Sen of the Sena dynasty and conquered large parts of Bengal in the year 1204. European era: European traders arrived late in the 15th century, and their influence grew until the British East India Company gained control of Bengal following the Battle of Plassey in 1757. The bloody rebellion of 1857 – known as the Sepoy Mutiny – resulted in transfer of authority to the crown with a British viceroy running the administration. During colonial rule, famine racked the Indian subcontinent many times, inc luding the Great Bengal famine Figure : Dhaka, March 11- 1948 of 1943 that claimed 3  million lives. Between 1905 and 1911, an abortive attempt was made to divide the province of Bengal into two zones, with Dhaka being the capital of the eastern zone. When India was partitioned in 1947, Bengal was partitioned along religious lines, with the western part going to India and the eastern part (Muslims majority) joining Pakistan as a province called East Bengal (later renamed East Pakistan), with its capital at Dhaka. ? Pakistan era: In 1947, West Pakistan and East Bengal (both primarily Muslim) separated from India (largely Hindu) and jointly became the new country of Pakistan. East Bengal became East Pakistan in 1955, but the awkward arrangement of a two-part country with its territorial units separated by 1,600 km left the Bengalis marginalized and dissatisfied. Despite the economic and demographic weight of the east, however, Pakistans government and military were largely dominated by the upper classes from the west. The Bengali Language Movement of 1952 was the first sign of friction between the two wings of Pakistan. Dissatisfaction with the central government over economic and cultural issues continued to rise through the next decade, during which the Awami League emerged as the political voice of the Bengali-speaking population. It agitated for autonomy in the 1960s, and in 1966, its president, Sheikh Mujibur Rahman was jailed; he was released in 1969 after an unprecedented popular uprising. After staging compromise talks with Mujib, Figure 2: Signing the Instrument of Surrender President Yahya Khan arrested him in the early hours of 26 March 1971, and launched Operation Searchlight, a sustained military assault on East Pakistan. Before his arrest by the Pakistan Army, Sk. Mujibur Rahman formally declared the independence of Bangladesh, and directed everyone to fight till the last soldier of the Pakistan army was evicted from East Pakistan. The Bangladesh Liberation War lasted for nine months and achieved a decisive victory over Pakistan on 16 December 1971 ? Independent Bangladesh: After its independence, Bangladesh became a parliamentary democracy, with Mujib as the Prime Minister. In the 1973 parliamentary elections, the Awami League gained an absolute majority. A nationwide famine occurred during 1973 and 1974, and in early 1975, Mujib initiated a one-party socialist rule with his newly formed BAKSAL. On 15 August 1975, Mujib and most of his family members were assassinate d by mid-level military officers. A series of bloody coups and counter-coups in the following three months culminated in the ascent to power of General Ziaur Rahman, who reinstated multi-party politics, and founded the Bangladesh Nationalist Party (BNP). Zias rule ended when he was assassinated by elements of the military in 1981. Bangladeshs next major ruler was General Hossain Mohammad Ershad, who ained power in a bloodless coup in 1982, and ruled until 1990, when he was forced to resign after a massive revolt of all major political parties. Since then, Bangladesh has reverted to a parliamentary democracy. Zias widow, Khaleda Zia, led the Bangladesh Nationalist Party to parliamentary victory at the general election in 1991, and became the first female Prime Minister in Bangladeshi history. However, the Awami League, headed by Sheikh Figure 3: House of Parliament Hasina, one of Mujibs surviving daughters, won the next election in 1996. It lost again to the Bangladesh Nationalist Party in 2001. On 11 January 2007, following widespread political unrest, a caretaker government was appointed to administer the next general election. The caretaker government held what observers described as a largely free and fair election on 29 December 2008. Awami Leagues Sheikh Hasina won the elections with a landslide victory and took the oath of Prime Minister on 6 January 2009. ? Demographic analysis of Bangladesh: Bangladesh is ethnically homogeneous. Indeed, its name derives from the Bengali ethno-linguistic group, which comprises 98% of the population. Bengalis, who also predominate in the West Bengal province of India, are one of the most populous ethnic groups in the world. Variations in Bengali culture and language do exist of course. There are many dialects of Bengali spoken throughout the region. The dialect spoken by those in Chittagong and Sylhet are particularly distinctive. In 2009 the population was estimated at 156 million. Religiously, about 90% of Bangladeshis are Muslims and the remainder is mostly Hindus. Bangladesh has the highest population density in the world, excluding a handful of city-states and small countries such as Malta. The mid-2009 estimate for total population was 156,050,883 which rank Bangladesh 7th in the world (CIA). Figure 4: Population growth of Bangladesh The overwhelming majority of Bangladeshis are ethnic Bengalis, comprising 98% of the population. The remainder is mostly Biharis and indigenous tribal groups. Nearly all Bangladeshis speak Bangla as their mother tongue and it is the official language. It is an Indo-Aryan language of Sanskrit origin with its own script. English is used as a second language among the middle and upper classes. English is also widely used in higher education and the legal system. Health and education levels remain relatively low, although they have improved recently as poverty levels have decreased. Most Bangladeshis continue to live on subsistence farming in rural villages. Health problems abound, springing from poor water quality and prevalence of infectious diseases. The main religion practiced in Bangladesh is Islam (89. 7%), but a significant minority adheres to Hinduism (9. 2%). The majority of Muslims are Sunni. There is a small Shia and an even smaller Ahmadiyya community. Ethnic Biharis are predominantly Shia Muslims. Sufi influences in the region go back many centuries. Other religious groups include Buddhists (0. 7%, mostly Theravada), Christians (0. 3%, mostly of the Roman Catholic denomination), and Animists (0. 1%). ? Socio- cultural background of Bangladesh: Reflecting the long history of the region, Bangladesh has a culture that encompasses elements both old and new. Bengali literature reached its full expression in the nineteenth century, with its greatest icons being poets Rabindranath Tagore and Kazi Nazrul Islam. Bangladesh also has a long tradition in folk literature, for example Maimansingha Gitika, Thakurmar Jhuli and stories related to Gopal Bhar. The musical tradition of Bangladesh is lyrics-based (Baniprodhan), with minimal instrumental accompaniment. The Baul tradition is a distinctive element of Bengali folk music. Numerous other musical traditions exist including Gombhira, Bhatiali and Bhawaiya, varying from one region to the next. Folk music is often accompanied by the ektara, an instrument with only one string. The culinary tradition of Bangladesh has close relations to Indian and Middle Eastern cuisine as well as having its own unique traits. Rice and curry are traditional favorites. Bangladeshis make distinctive sweetmeats from milk products, some common ones being Roshogolla, chomchom and kalojam. The sari (shari) is by far the most widely worn dress by Bangladeshi women. A guild of weavers in Dhaka is renowned for producing saris from exquisite Jamdani muslin. The salwarkameez (shaloar kamiz) is also quite popular, and in urban areas some women wear western attire. Among men, western attire is more widely adopted. Men also wear the kurta-paejama combination, often on religious occasions, and the lungi, a kind of long skirt. Society in Bangladesh is still characterised by joint families and respect for women and elders and love and care for children. Old parents and elderly dependants are taken care of by the families of their sons or daughters or relatives as their good wishes and prayers are deeply valued as propitious for receiving Gods kindness. Muslims greet their elders in the Islamic way with assalamu alaikum with the right hand raised to touch the forehead and Hindus with namashkar accompanied by folded palms. Eid ul-Fitr and Eid ul-Adha, being the most important holidays in the Islamic calendar, is the subject of major festivals. The day before Eid ul-Fitr is called Chad Rat (the night of the moon) and is often celebrated with firecrackers. Major Hindu festivals are Durga Puja, Kali Puja and Saraswati Puja. Buddha Purnima, which marks the birth of Gautama Buddha, and Christmas, called Borodin (Great day), are both national holidays. The most important secular festival is Pohela Baishakh or Bengali New Year, the beginning of the Bengali calendar. Other festivities include Nobanno, Poush parbon (festival of Poush) and observance of national days like Shohid Dibosh and Victory Day. ? Economic and business scenario in Bangladesh: At April 2010, USA based ratings agency Standard Poors (SP) awarded Bangladesh a BB- for a long term in credit rating which is below India and well over Pakistan and Sri Lanka in South Asia. And, despite continuous domestic and international efforts to improve economic and demographic prospects, Bangladesh remains a developing nation. Its per capita income in 2008 was US$520 compared to the world average of $10,200. Jute was once the economic engine of the country. Its share of the world export market peaked in the Second World War and the late 1940s at 80% and even in the early 1970s accounted for 70% of its export earnings. However, polypropylene products began to substitute for jute products worldwide and the jute industry started to decline. Bangladesh grows very significant quantities of rice, tea, potato, mango, onion and mustard. According to FAOSTAT, Bangladesh is one of worlds largest producers of: Rice (4th), Potato (11th), Mango (9th), Pineapple (16th), Fruit, Tropical (5th), Onion (16th), Banana (17th), Jute (2nd), and Tea (11th). Bangladesh has seen expansion of its middle class, and its consumer industry has also grown. In December 2005, four years after its report on the emerging BRIC economies (Brazil, Russia, India, and China), Goldman Sachs named Bangladesh one of the Next Eleven, along with Egypt, Indonesia, Vietnam and seven other countries. Bangladesh has seen a dramatic increase in foreign direct investment. A number of multinational corporations and local big business houses such as Beximco, Square, Akij Group, Ispahani, Navana Group, Transcom Group, Habib Group, KDS Group, Dragon Group and multinationals such as Unocal Corporation and Chevron, have made major investments, with the natural gas sector being a priority. In December 2005, the Central Bank of Bangladesh projected GDP growth around 6. 5%. In order to enhance economic growth, the government set up several export processing zones to attract foreign investment. These are managed by the Bangladesh Export Processing Zone Authority. †¢ Objective The objectives of this report are to get an in depth understanding of the HR practices followed by USA and Bangladesh and to develop an HR model for Bangladesh that would prove to be practical and highly effective in the present Bangladesh corporate HR scenario. In particular this report would focus on the various socio-cultural, economic and demographic aspects of the present American society and explore the aspects that are truly unique and distinguish them from the rest of the world. The HR policies and trends practiced in corporations and human resource managers of US is of particular concern as it would assist in identifying the uniqueness and superiority of the American business organizations that makes them the global leaders in the business world. The current HR practices and policies followed by human resource managers in Bangladeshi organizations would also be scrutinized in this context to get a clear view point as to where the present Bangladeshi Human Resource Management is positioned. This would help to determine the weak links that exist in the HRM of Bangladeshi corporations and provide us a ground to compare and contrast the HR strategies followed by US and Bangladesh. In addition this would help in establishing the base for the HR model that will be developed as the main objective of this project. Scope Both the United States and Bangladesh have a rich historical background and cultural heritage. However while USA lies in between the Pacific and the North Atlantic oceans, Bangladesh lies half way around the world some 8260 miles from border to border in the south east Asian region surround from all sides by India in the feet of the Himalayas. So it is quite natural that there exist immense differences among the two c ountries not only in terms of language and culture but also in terms of socio-economy. While US is one of the highest earning countries with annual GDP of over 14 trillion US dollars as of 2010, Bangladesh is among the poorest countries of the third world with annual GDP less than 0. 9 trillion. So it can easily be implied that there are major differences in the organization perspective also. This report examines the similarities and differences that exist among the two countries in the corporate HR environment. Being the world’s third largest country both in size and population, the United States is a nation moving forward rapidly and successfully with its unique cultural diversity. Throughout the years, America has experienced waves of immigration from virtually every corner of the world molding the country into what it is today. After establishing its independence in 1776, the United States has endured civil war, the Great Depression, and two World Wars to become the richest and most powerful nation state in the world. In addition, today the US economy is considered to be the strongest and technologically most powerful. The concept of individualism in the US plays a significant role in the lives of many Americans. American culture emphasizes individual initiative and personal achievement. Independence and self-reliance are highly valued and also extends to the workplace where business is frequently carried out autonomously. Consequently, one’s position in US society is determined by one’s own achievements as oppose to status or age. On the other hand Bangladeshi culture is more emphasized towards collectivism. Family life and values are of great importance and many people still live in large extended families. The concept of collectivism is also reflected in the workplace where employees work in a collective environment and decisions are made collectively. Americans are also task centered and thus the primary purpose of communication is to exchange information, facts, and opinions. While Bangladeshis are more concerned with socializing therefore it is quite common that business acquaintances are also close family friends. In the US, conflict is dealt with directly and openly, and for this reason, Americans will not hesitate to say â€Å"no† or criticize others in public. Bangladeshis are more conservative when dealing with conflicts so it is considered disrespectful to criticize somebody in public. If somebody has a problem with somebody it is dealt discreetly rather than in the presence of others. An important element of American culture is the concept of equality. Despite the many differences within American society, there is a collective understanding of the notion of equality that underlines many social relationships in the US. Americans believe in having equal rights, equal social obligations, and equal opportunities based on the concept of individual merit. Although the values and notions of modern Bangladeshis have changed to take more liberal form of equality in terms of genders is among the more concerning issues that plague the Bangladeshi society. Women are still treated as ‘the lesser sex’ in the predominantly male culture of Bangladesh. In the US, punctuality is an essential part of business etiquette and as such, scheduled appointments or meetings must be attended on time. Americans perceive lateness as a sign of disrespect. Therefore, in situations where you know you will be late, a call should be made to inform your American colleagues of your delay. Deadlines are strictly adhered to in American business culture. Americans place great emphasis on getting the best results in the quickest time. American counterparts may appear to be hasty in their decision-making. This, however, is due to the fact that the concept â€Å"time is money† is taken extremely seriously in the US. Bangladeshi people are not so strict in maintaining punctuality. It is quite natural for employees to come late to attend important meetings and appointments show reasons of traffic jams. Decision making also takes more time and effort from both managers and employees than American counterparts. In accordance with American business culture, the hierarchical chain of command often supersedes personal relationships. Personal competence, professionalism, and accountability for individual performance are highly valued in American business culture. As a result, managers are only approached for help in essential situations. In Bangladeshi business culture it is expected that managers will help in every situation and frequent help of the manager is sought rather than taking matters into own hands. Developing personal relationships are not as significant in US business culture as they are in some Asian countries. In the United States, the overall goal of business is to secure the best deal, therefore forming company relationships are of greater value. It is common for Americans to make clear distinctions between work colleagues and friends in their social life. In the US, meetings tend to be rather formal and little time is spent on cultivating social relationships. However personal relationships are of utmost importance in Bangladesh. People tend to form close friendships with office colleagues and many meetings are rather casual in nature and a great deal of effort is given by the manager to be acquainted with his or her subordinates. Americans respect their privacy and personal space. So it is often found that coming into any form of physical contact such as hugging when greeting for the first time may cause the American to be offended. However it is not case in Bangladeshi culture. Business acquaintances shake hands and may even pat on the back for appreciation even though they have met for the first time. Gift giving is often discouraged or limited by many US companies and therefore most employees are unable to accept them. However it is customary to present gifts to colleagues and bosses in many occasions in Bangladeshi business organizations. It is clear from the above discussion that similarities as well as differences exist in both Bangladeshi and American business environment. The scope of this report therefore provides us insight into the similarities and differences of HR practices of Bangladesh and USA and also presents us with the opportunity to create a HR model that can address the negative issues that exist in present HR policies of Bangladeshi organizations. The model will not only adapt into the heart of the organization but also prove to be successful in generating positive results for the sustainability of the organization.

A Canticle For Leibowitz essays

A Canticle For Leibowitz essays Walter M. Miller portrays an idea of how he thinks technology will affect society many years in the future. This is not necessarily how we think technology will affect society. The role technology has on human existence and the consequence that change has on humanity are outlined and developed throughout the three separate parts of the novel: Fiat Homo, Fiat Lux and Fiat Voluntas Tua A Canticle for Leibowitz. is set many years in the future, after the devastation of the Nuclear Holocaust and the Flame Deluge. The Holocaust has destroyed any technology known to man and forced society to start over. The survivors of the holocaust rid society of any intelligence including doctors, scientists, and any who are educated. The survivors do this because they feel threatened by the knowledge people have and become simpletons. They also see the educated as the cause of the holocaust in the first place, they feel that because scientists invented nuclear weapons, its their fault they were used to destroy the world. In the beginning of the novel the scientists use the church as a place of comfort and wisdom. The monks transcribe all the remains of the book print, into illuminated manuscripts. These illuminated manuscripts are essential to society because they are the only source of knowledge from the past and can be used to predict what the future will hold. There are many themes presented in the first part of the novel that are developed throughout the novel; technologies role on human existence and the consequences that change has on humanity. Nearly 600 years later is when the second part of the novel, Fiat Lux, takes place. Miller shows how alluring the power of technology has become to society. It also shows the many consequences that the advancement of technology can cause. A character in ...

Unit 1 Seminar Case managemnet Research Paper Example | Topics and Well Written Essays - 250 words

Unit 1 Seminar Case managemnet - Research Paper Example dividuals, actively manage any programs that ensure a successful service provision as well as making decisions that facilitate a smooth service provision (Metzger 30). Dual relationships mean relationships that crop up between a client and a worker in the course of their interaction. A dual relationship might occur consecutively or simultaneously during the interaction between the client and the service provider. There are various types of dual relationships. They include, social dual relationships whereby the client is also a friend, a professional dual relationship whereby the client and the service provider are professional acquaintances in other arenas and a communal dual relationship involves the client and worker living in the same area/community. Other dual relationships include sexual dual relationships whereby the two are involves in a sexual relationship and a business dual relationship whereby the client and worker are business partners as well. Client rights refer to the entitlement of a client to receive certain treatment or services. Some of clients’ rights include privacy and confidentiality, accurate and timely access to information, receipt of excellent services (Woodside, 271). Clients are also entitled to have the cultural needs respected as they get respect as well as dignity in service provision. For instance a client going to see a professional counselor over divorce or custody matters has the right to have information disclosed to the counselor private and confidentially no matter

Health and well-being 3 Essay Example | Topics and Well Written Essays - 500 words

Health and well-being 3 - Essay Example In such a highly demanding lifestyle the modern man lives, one would usually rely on the help of technology, making him used to sitting or lying down. In addition, the abundance of fast food centers is also a contributing factor to the growth of unhealthy lifestyle where people rely on the cheap and readily available but unhealthy foods. For instance, hamburgers could be hurriedly availed but it sure is full of fat. In addition, the upsize is usually a tempting choice especially during a long day in school or office. Colas are good matches for fast food picks and the upsize is also available for just few more cents, giving more sugar intake. Such influences have been a part of my life for a long time and breaking the practice usually is a struggle. Taking this class has reminded me of my responsibilities to myself, especially in taking care of my health which I can definitely control through self-discipline. I have made a few changes to my eating habits again, getting rid of unhealthy snacks like chips and colas which are sure contributors to diseases affecting the kidneys and other vital internal organs. I now rely on fruits for my sugar intake and eat more vegetables to strengthen my immune system. Eating at home has been frequent these past weeks and adjusting my schedule for me to be able to cook my own food has been deliberately planned. Picking my kitchen needs has given me more time to walk and make my social life healthier by meeting more people, communicating with those whom I meet in the department stores and not limiting my social life within the school. Preparing my own food allowed me to do more various activities, giving me room to relax, think and organize. Learning that sleep is essential to physical health, I made changes to my night activities for me to be able to sleep early and take enough rest, allowing my body to regenerate normally. With the

Globalization Essay Example | Topics and Well Written Essays - 1500 words - 1

Globalization - Essay Example Armed Forces. He took part in the hostilities in Vietnam. In the 70-ies Al Gore worked as a manager of the company Tangle-wood Note Builders Co. in the state of Tennessee, and was a columnist for The Tennessean. In 1977 he was elected to the House of Representatives of the 95th Congress convocation, and was re-elected in 1979, 1981 and 1983. In 1985 he was elected to the U.S. Senate from the state of Tennessee, and reelected in 1991. In 1991 he announced his candidacy for a U.S. presidential candidate of the Democratic Party. At the Democratic National Convention he became a candidate for vice president. In November 1992 he was elected vice president of the United States and re-elected to that position in 1996. Al Gore is married and has one son and three daughters. He lives in Washington, DC. The book â€Å"Earth on the Balance† (1992) was written at a time when Al Gore was the chairman of the Senate committee on ecology and environmental protection. In it in an accessible an d vivid form the problems of maintaining global ecological balance in the current situation are considered. According to many critics, it is one of the most professional researches on environmental problems, ever issued from the pen of political activist. This certainly gives the book a special flavor and keen reader's interest, especially in the third part, where the author offers a number of specific practical measures to improve environmental law and keeping the natural balance in third world countries. The book consists of three parts. In the first part called â€Å"Balance at Risk† the specific examples of ecological imbalance in the different regions of the planet are viewed. In the second part â€Å"The Search for Balance† which, from my point of view, is the most conceptually rich, the author analyses the social, economic and ideological reasons that have made a destructive attitude to the environment possible, which was until recently characteristic of the ind ustrialized world and which even today distinguishes the policy of most developing countries. The third part â€Å"Striking the Balance† is devoted to assessing the ways out of this situation. The book combines a deep analysis of economic and social causes of the current ecological crisis and the great factual material with, in my view, idealistic notions about the possibility of consolidating the efforts of developed countries in the fight against the impending danger. In particular, considerable attention is given to the propaganda of â€Å"a new Marshall Plan† as the author names it, i.e. the reallocation of national product of developed countries (amounting to 100 billion dollars per year) in favor of environment-oriented programs in third world countries. I can’t help noting that even much more modest financial measures approved by the World Summit in Rio de Janeiro in 1992, have not been implemented up to now as well as the fact that the volume of U.S. aid to developing countries in this area was significantly reduced during Bill Clinton and George Bush’s presidency. Meanwhile, a book by A. Gore remains highly relevant as an example of a deep analysis of the origins of the ecological crisis and reflection of the concerns of political circles in the West. â€Å"Earth on the balance† over its four hundred pages undoubtedly gives us a lot of hard-to-dispute empirical facts about the Earth on which we live, about the environment.

Effects of Audit Fees on Audit Quality

Effects of Audit Fees on Audit Quality Chapter 1 In this part of dissertation, there is a grief introduction about this dissertation, which includes the following context: the background and overview of related researches in this paper; the motivation for doing this study and a introduction of the structure of this paper. Introduction Firth (1997) notices that the responsibility of auditor is reporting comparative correct financial information to shareholders in an independent position. However, what makes regulators concern more about is the client-auditor relationship, especially the economic relation, which formed in the long-term cooperation may have impact on auditors independent position. For a long time, because of the dependence of auditors fees on client firms, therefore, the controversy about whether this economic dependence might impair auditors independence position and audit quality make many empirical researches in the area. The impairment of audit independence caused by the economic relationship will result in the audit opinion shopping. Previous studies consider about the affects of audit fees on audit quality in two ways: high audit fees paid to auditors may be the reflection of the complexity of auditing process and also increase auditors effort. However, on the other hand, large audit fees paid to auditors might easy to build the economic bonding between client and auditors, thus, auditors are easy to compromise to audit independence, as the fear of losing highly profitable fees. Though a lot studies have researched the relationship between audit fees and audit quality, most of the studies just have blue results for their studies (Hoitash, Markelevich and Barragato, 2007). Basing on the theory that examining the fees paid by client firms will better analyze the relation between audit independence and audit quality, this paper uses the methodology consistent with the way used in previous studies, i.e. Kinney and Libby (2002), Choi, Kim and Zang (2006), Hoitash et al (2007), in which develop a methodology that is depended on the notion that audit fees related to expected fees have effect on audit independence and quality. Therefore, being same as previous studies here will use to audit fees model to measure the expected fees in order to compare with the actual fees paid to auditor. Using the methodology in Choi, Kim and Zangs (2006) study, the differences between actual fees and expected fees are divided into two parts: the positive one and negative one, which helps us to compare whether there is any different reflection when auditors are paid less or excess their expectation. As for the proxy for examining audit quality, the discretionary accruals mode l which drawn from previous literature are selected. As suggested by Choi, Kim and Zang (2006), the modified Jones model for discretionary accruals is used in this paper. The variables in models are selected according to previous studies which consider the influence on audit fees from perspectives of client firms sizes, auditing risk, complexity and the size of audit firms (Chan, Ezzamel and Gwilliam, 1993). Beside dividing abnormal fees into positive subsample and negative subsample, the combined sample is cut into other two subsample which are based to the sizes of audit firms, which aims to examine the different behaviors to audit fees between BIG4 auditors and NON-BIG4 auditors. Thus, the objective in this paper is to prove whether abnormal fees might result in lower audit quality and whether there is different behavior to abnormal fees between BIG4 and NON-BIG4 auditors. Continuing the previous study which is finished by Chan, Ezzamel and Gwilliam (1993), this study uses the data collected from UK market in order to find out related evidence from this market and 787 observations cover the period from 2006-2008 are collected from UK quoted public companies will help to examine audit fees paid to auditors. In addition to examine the relation between abnormal audit fees and audit quality, this study also follows the investigation which is finished by Ashbaugh, LaFond and Mayhew (2003) which focuses the study on whether the payment of non-audit fees has influence on audit independence. To extent this study, the paper here will test the ratio of non-audit fees to total fees paid to auditors which aims to find whether there is a positive relation between increased ratio of non-audit fees and decreased audit quality. Being different with Ashbaugh et als (2003) research which analyzes non-audit fees in full sample, this non-audit fees here will be analyzed in subsample with positive abnormal fees and subsample of negative fees respectively, thus, whether non-audit fees have different influences on audit quality when auditors are paid higher or lower fees than their expectation should be examined. The motivation for doing this study is based on the aim that finding out whether the economic bonding between auditors and client firms is existed really, as this relationship is one of the most controversial topic in public and academic area, especially after the Enron even and the failure of Anderson, this topic motivates more and more interesting in this area. However, according to the results of previous studies, many studies failed to prove the existent of this relationship between auditors and client firms, and the results in other relative studies are ambiguous. Moreover, because of active economic environment and accounting events, most studies paid attention on American market, as for other markets, seldom of relative investigations can be found. The aim in this study is try to find out relative evidence from UK market. The structure of this paper follows: the next part is a literature review in related area which introduced both early and latest studies; and then is the development of hypotheses the resource of relative theory and the contribution of hypotheses are included in this part. The design of methodology is presented in chapter 4 which has a description of important models in detailed. Furthermore, the chapter after it is the description of sample and the result of test, which is also the center of this study. The limitation and conclusion will be displayed in the last chapter which gives an overview and comment of this study. Chapter 2 There is a literature review of relative studies in this part. The literature review covers the studies in relative area which includes the result of studies and the development of methodology related to the investigation. The primary previous studies are displayed and concluded in this chapter. 1. The importance of auditor independence Since the collapse of Enron in US and the scandal of Andersen, the worlds capital market confidence was reduced (Beattie and Fearnley, 2002). A large of the attention is paid on accounting and auditing practices, especially on the auditor independence. As some scholars (Beattie and Fearnley, 2002) point about that the independence of auditor is the base of the public confidence to audit process and the guarantee of the quality of financial information. In addition to this, rather than a benefit to investors, auditing also reduces the cost of information exchange for two sides (Douch, 1980 and Simunic, 1982). From these words, we can easily know that a high quality of auditing information might ensure the reliability of market information, therefore, many experts in this area focus their empirical researched on factors for the reduction of auditor independence in order to find out the reasons for impairing auditor independence. The economic bonding between client and auditor account f or an important position in this kind of research. 2. Review on the payment of high audit fees on opinion shopping DeAngelo (1981) shows the evidence through investigating the low balling phenomenon in audit market that when audit firms have a significant economic benefit on client firms, audit quality and independence are easy to be reduced. The same as DeAngelos (1981) research, Magee and Tseng (1990) also have similar conclusion. Authors extend the previous research (DeAngelo, 1981) to find out in which condition the economic bonding may lead to the impairment of audit independence. The study provides a result that when auditors compensation is tied to the decision of audit opinion and then, their independence is more likely to compromise to economic bonding. Frankel, Johnson and Nelson (2002) take the research in this area to provide empirical evidence for the relation between audit fees and earnings management. Their study is based on data selected from 3074 proxy statement listed in SEC in the period from Feb 5, 2001 to June 15, 2001. The evidence of this research confirms the assumption th at there is an association between audit fees and the possibility of the compromise of audit independence. Kinney and Libby (2002) continue the research from Frankel, Johnson and Nelson (2002). Through analyzing the empirical research which has been done in the previous study, authors draw up a conclusion that auditors are probable to loss their independence in reducing their willingness to resist with client-induced biased in reporting audit opinion, when there is a strong economic benefit between auditors and clients. However, some empirical tests in the same area conclude the opposite results. Craswell, Stokes and Laughton (2002) do the research to indentify whether fee dependence have impairment on audit independence. They do the research from both aspects of national market level and local market level, but they find evidence neither from national market level and local market level can demonstrate that fee dependence has negative impact on audit quality. In other words, the economic bonding is not existed in the auditor-client relationship. In the following paragraphs, literature review about the impact of abnormal audit fees and non-audit fees on audit opinion shopping are shown. 2 .1 The review of abnormal audit fees on opinion shopping From the literature review above, the evidence for the opinion shopping through the behavior of paying high non-audit fees is still absent. And some auditors (Kanodia and Mukferji,1994) point out that switching incumbent auditors cause clients loss initial engagement and negotiate fees, beside this, switching auditors is less likely for client firms to achieve clean opinion (Chow and Rice, 1982) and event more conservative audit opinion (Krishnan, 1994). Therefore, comparing with paying high non-audit services fees and switching auditors, paying auditors with higher audit fees is a more efficient and less risk approach in opinion shopping (Fang and Hong, 2004). However, although there are some proofs can provide the assumption that higher audit fees, on some extent, can exert impact on audit quality, to analyze the relation between abnormal audit fees and audit quality, there are many factors should be concerned about, as these factors (no just economic bonding) also result in high fees. Some practitioners extend their research in this area by analyzing the association abnormal between audit fees and the changes in audit opinions. Hoitash, Markelevich and Barragato (2007) consider the high audit fees paid to auditors on two aspects: one is the positive side which suggests paying high fees can increase auditors effort in their jobs, thus, the quality also be improved; the other is the negative side which suggests that high audit fees paid to auditors may enhance the economic dependence on clients, thus, auditors independence is easy to compromise to economic benefit and audit quality also reduced. In the research, they examine the fees paid to auditors between the period over 2000-2003, using two metrics to assess audit quality: the accruals quality measure and the absolute value of performance-adjusted discretionary accruals. They predict abnormal audit fees by using pricing model from previous studied Simunic (1980), and consider about the factors may have impact on fess pricing, such as risk, complexity, and company size. The outcome of this investigation shows the conclusion that abnormal audit fees might result in economic bonding and thus impair audit quality. Similarly, Choi, Kim, and Zang (2006) have the same category of abnormal audit fees: the positive abnormal fees and the negative abnormal fees, the sample in this research constituted by the data collected from 9820 listed large companies audit fees observations during 2000-2003 period. Study also choose model from Simunic (1980) to estimate the audit fees. The result of the regression model shows that evidence that the possibility of auditors independence compromise to economic bonding is depending on whether clients may pay higher audit fees than the normal fees. In another word, audit quality will be impaired by abnormal fees. Fang and Hong (2004) also issue the opinion about the abnormal fees that high fees paid to auditors may be caused by the real improvement in companies; therefore, the positive increase in audit opinion may also cause the increase in audit fees. Authors examine the relation between abnormal audit fees and audit quality by comparing the audit opinion in present year with the prior year, and find out the association between the abnormal fees and the changes of opinions. The database in this research is comprised by Chinese listed companies during the period from 2000-2002. Through the testing in regression model, authors find that the result is consistent with the positive relation between abnormal audit fees and improvement in audit opinion, which provides evidence that client companies succeed in opinion shopping through overpaying to auditors. 2.2 The relation between the size of audit firms and audit quality But one point worth researcher to notice is the higher payment of audit fees does not mean the tendency of opinion shopping necessarily. Some evidences from other area can proof that the purpose of opinion shopping is not the only reason of high audit fees. Simunic (1980) issues his opinion in the research of audit pricing that the competition in audit market is function of fees pricing. The same as this theory, the research on the low balling behavior (DeAngelo, 1981; Kanodia and Mukferji, 1994) confirm the opinion that competitive market will produce influence on audit fees. In addition to this, the audit firm sizes, the quality of auditors also have effects on audit price. Francis (1984) analyzes the effect from audit firm size on audit fees. Author researches for the evidences by comparing the differences of audit fees of Big-8 (Big-4 now) firms and of non-Big-8 firms over the period from 1974-1978 in Australian market. The research provides the evidence that there is larger size audit firms will result in higher audit fees, at the same time, study demonstrates that higher audit fee is consistent with higher audit quality. The similar research is done recently by Choi, Kim, Liu and Simunic (2008) through using a large sample from 1 5 countries and a cross-country regression. Beside this, study links the research to audit characteristic and legal environment. After analyzing the difference between the fees in Big-4 firms and non-Big-4 firms, authors achieve the conclusion that the relation between firm size and the level of audit fees is existed. According to the interview finished among auditors (Chan, Ezzamel and Gwilliam, 1993), the BIG 6 and NON-BIG6 (BIG4 now) auditors confirm that the BIG6 premium might exist if comparing with very small audit firms, but no medium size firms. The interview here reflects a phenomenon that the difference in audit fees between BIG4 and NON-BIG4 audit firms are not so obvious. 2.3 The payment of non-audit services fees on opinion shopping The provision of non-audit services by audit firms to client firms is another controversial topic in opinion shopping. Policy makers argue that the provision of audit and non-audit services to same clients is possible to reduce the level of auditors independence (Houghton and Ikin, 2001). At the same time, auditors protect themselves by arguing that supplying non-audit services does not impair their independence, because these works are often be done by different partners and staff. For a long time, researchers have never stopped investigating in the area. 3. The influence of non-audit fees on audit independence As to the audit independence, there are many definitions for it. DeAngelo (1981a, p.186) defines audit independence as the conditional probability of reporting a discovered breach; Knapp (1985) provides the definition as the ability to resist client pressure; the definition from AICPA (1992) is an attitude/state of mind; according to Magill and Previts (1991) definition, audit independence is a function of character, with the attributes of integrity and trustworthiness being key and ISB (2000) defines audit independence as the freedom from those pressure and other factors that compromise, or can reasonably be expected to compromise, an auditors ability to make unbiased decisions. Although there are somewhat differences between those definitions of audit independence, they have a common point that is the importance of objectivity and integrity (Beattie and Fearnley, 2002). Beside provide the audit services to clients, audit firms also provide other services to clients, these services are called non-audit services, such as management advisory and consulting, but the compliance related services, such as taxation and accounting advice, are also included in them. However, as many experts (Beattie, Brandit and Fearnley, 1996) point out that this kind of non-audit services related closely to the annual reporting round. Therefore, the use of consultancy for non-audit services is somewhat wrong. What is discussing most in academy about the provision of non-audit services is the potential conflict of interest faced by audit firms who receive large non-audit fees from their audit clients. For example, after the Enron case, it was disclosed that Andersen received $25m in audit services fees and $27m for non-audit fees (Beattie and Fearnley, 2002). So, such high non-audit services fees paid to audit make public and scholars to suspect that the provision of non-audit services increases the economic bonding between auditors and clients. Many investigations are based on the assumption that the provision of non-audit fees reduces auditors independence, as they fear for losing high profit engagement with clients in the future; therefore, they are probably to give up independence for high profit. 3.1 The review of the researches in association between non-audit fees and audit quality In the early 1980s, researchers had found that the percentage the revenues from providing other services in audit firms had increased lot (Barkess and Simnett, 1994). The early empirical study is done by Simunic (1984). Author establishes his study on the assumption that those client companies who purchase non-audit services have a higher audit fees paid to auditors than audit fees from those companies who do not purchase non-audit services, and both of them hire the same incumbent auditors. In this investigation, author just focus the test in Big-8 (Big-4 now) firms, which avoids the differences on audit quality, and selects a database compromise of 397 US listed companies. From the research, he finds out than there is a positive relation between non-audit services and audit fees. Simon (1985) continues previous research (Simunic, 1984) in this area by using more recent data in the period from 1978-1983. His research depends on the voluntary disclosure from proxy statements (the non-audit services fee is not disclosed that time). His research also produces the result that client firms who purchase non-audit services have higher audit fees than those companies without the engagement of non-audit services with audit firms. The evidence from UK market (Ezzamel, Gwilliam and Holland, 1996) constitutes the research on the data from 314 UK listed companies. From the study, authors found out similar result consistent with previous researches (Simunic, 1984; Simon, 1985). To be different from above studies, this study joints non-audit services with other factors together to investigate the effects on audit pricing. Many previous researches have confirmed the phenomenon that the positive relationship between the purchase of non-audit services and higher audit fees paid by clients exists. But the existence of this relationship causes regulators, practitioners and publics attention about whether this economic bonding between client firms and auditors might impair audit independence. Barkess and Simnett (1994) concern about independence on two aspects, one perspective is to examine whether those clients purchase other services from auditors are less likely to receive qualified opinion; the other one is the determination of the relationship between the provision of other services and audit service by comparing those companies who provide non-auditor services but do not change auditors and those companies change auditors. In the study, the sample is compromised by the Top 500 listed companies in Australia for each of the years from 1986 to 1990. From the study, they conclude the result that 85%of the companies in the research purchased non-audit services from the incumbent auditors and the increase in the percentage in stable in the period. In addition to this, their result supports the point that there is a positive relationship between audit fees and the provision of non-audit services. As far as the audit independence concerned, their research show that there i s not identified relationship between the supply of non-audit services and the type of audit report, as they found that there were 308 qualified opinions in the total sample of 2094 audit reports. Therefore, they concluded that there was not enough evidence can demonstrate the hypotheses that auditors were less likely to issue the qualified opinion when the level of non-audit services to clients was higher. In other words, the provision of other services does not impair audit independence. However, Wines (1994) concluded the opposite result by testing 100 public companies on the Australian Stock Exchange at 30th June 1980, in the sample, 24 of these companies were failed to do the test, therefore, and author examined the 76 left for over the period of ten years. From the test in these 76 listed companies, author drawn up the findings that 7 of 76 companies paid a higher level of remuneration for non-audit services to auditor than the provision of audit services and those companies with non-qualified opinion had higher payment of non-auditor services fees than those companies with qualified opinion (28 companies. Hence, Wines gives the summary that the evidences from the research in 76 listed companies associate with the assumption that the provision of non-audit services has impairment on auditors independence. Wines (1994) also points out the limitation in his research is difficulty in assessing audit quality by considering the frequency with which auditing firms iss ue qualified opinions. However, one problem in Barkess and Simnett (1994) and Wine (1994) studies is that their sample is not large enough in test. Craswell (1999) makes advantage in his study by using a larger data sample and makes the evidence related to auditors actual decisions. The fiscal-year data chose by author to examine are obtained from who audit Australia, the sample is consisted by 885 public listed companies in 1984, 1477 in 1987 and 1079 in 1994, the results show that in each of the year (1984, 1987, 1994) the result does not associate with the assumption that non-audit services have negative effect on auditor independence, which is consistent with Barkess and Simnett (1994). But one limitation in his research is that this study just compares the companies with qualified opinions with those companies with unqualified opinions, while a better test should compare the companies with qualified opinions with such companies with clean opinions but experienced problems and likely to raise qualifications. Although most of the investigation have done by researchers show that the provision of non-audit services does not impair audit independence, regulators still hold the assumption that auditors will prefer to give up their independence in order to obtain more non-audit services fees from clients (DeFond, Raghunandan and Subramanyam, 2002), especially after the Enron accounting scandal. In 2002, the Sarbanes-Oxley Act (the Act) imposed the prohibition on the provision of non-auditor services, which based on the direction of enhancing auditor independence, reducing conflict of interest and the concern that all non-audit services were not created equal (American Institute of CPAs, 2002). At the same time, the US Securities and Exchange Commission (SEC, 2002) made the revision the Commissions regulations related to the non-audit services, which are consistent with the content in Sarbanes-Oxley Act. After the prohibition on non-auditor services added in Sarbanes-Oxley Act and SEC was carried out, many scholars continue the prior researches in this area. Frankel, Johnoson and Nelson (2002) used a sample constituted of 3074 proxy statements, used two indicators (discretionary accruals and the likelihood of firms meeting earning benchmark), to test whether audit independence would be reduced when the non-audit services grew. The consequence of the research indicates the evidence that there is an association for the assumption that auditors likely tend to sacrifice their independence when the non-audit services fee is high. Ashbaugh, LaFond and Mayhew (2003) continued this research, but the conclusion challenges the results made by Frankel, Johnoson and Nelson (2002). In the test, they used the same indicators as prior one. In the test, they find that there is no relation between positive discretionary accruals and auditor fee metrics; furthermore, their test proof that the relatio n between fee ratio and the likelihood that firms beat analysts forecasts is not existed, in other words, auditors independence will not compromise to clients high non-audit services fees. 4. Review of the development of models In empirical studies, the relative models will help to connect independent variables together in order to analyze the relation between each variable. In the study of the relation between audit fees and audit quality, the most important models are the model for measuring audit fees and audit quality. In this part, a review of the development and modification of two models is displayed. 4.1 Review of the development of audit fees model Since Simunic (1984) develops the audit fees model in order to predict the expected audit fees, the model has been developed lot in these years. In the beginning, Simunic (1984) provides the theory that the audit fees level will be affected by the several factors, such as the client firms sizes, the complexity of auditing process, audit firms sizes and audit risk. The following scholars provide the related variables for model which the used to decide expected audit fee. Chan, Ezzamel and Gwilliam (1993) point out in their study audit size is an explanatory variable which has important influence on the determinant audit fees. In the study, authors suggest to use the measurement of turnover to control audit size, which is also the measurement of client firms sizes. However, the use of turnover as determining is not unproblematic because the definitions of turnover are varying widely between companies and industries. Therefore, to measure audit size and client firms sizes, many researchers choose the total assets as variable. To consistent with previous studies, Ashbaugh, LaFond and Mayhew (2003); Choi, Kim and Zang (2006); and Hoitash, Markelevich and Barragato (2007) use the nature log of total assets to control client firms sizes and audit size. In addition to using total assets and turnover as proxies to audit size, on most investigations, likes Ashbaugh et al (2003) choose the number of employees to quantize audit size. Both of these scholars use number of business segments and geographic areas in measuring audit sizes. As for the measurement of complexity of audit process which is another reason for increasing audit fees, Chan et al (1993) suggest to use the number of subsidiaries to measure it. According to previous studies (Ashbaugh et al ,2003; Hoitash et al ,2007), the proportion of foreign subsidiaries will have influence on the increase of audit fees, therefore, the ratio between foreign subsidiaries and total number of subsidiaries is selected to measure this effect on audit fees. Furthermore, Choi, Kim, Liu and Simunic (2008) use the ratio of the sum of inventories and receivables to total assets to present complexity. Lastly, the dummy of gain or loss before extraordinary items is a popular variable in latest studies, such as the study in Hoitash et al (2007). The level of risk in audit processing is another factor causes increase in audit fees. Turley and Cooper (1991) provide the hypothesis that there is a positive relation between audit risk and audit fees. Chan et al (1993) predict higher risk makes consequence in higher audit fees is because auditors want to take the excess fees than normal level as an insurance premium and this hypothesis is supported by interview findings. Most of previous studies focus on using such variables as liquidity ratio (the ratio between current liabilities and current assets), and gearing ratio (the leverage), to test the level of audit quality. However, as previous scholars point out that the audit risk which is the reflection of the nature of the business of the enterprise and the control of enterprise is difficult to measure. Therefore, the subjective judgments in measuring audit risk are hard to avoid. The level of client firms performances is will also has impact on audit fees. According to the interviews between audit partners (Chan, Ezzamel and Gwilliam, 1993), it is confirmed that there is a link between the level of client firms profitability and the level of audit fees, and the association between them is negative. Furthermore, it is commonly agreed that when a client is facing with financial pressure is more likely to ask for controlling overhead costs wich might be result in higher audit fees. To measure the level of this variable, Chan et al (2003) use the return on equity to measure it, while other researchers like Hoitash et al (2007) and Chan, Kim, Liu and Simunic (2008) use the return on assets to measure this. Beside variables above, there are other potential reasons which might also cause the changes in audit fees. However, seldom of previous studies pay attention on these potential variables (Chan, Ezammel and Gwilliam, 1993) according to the study finished by Chan et al (1993), the control of ownership is also one of the variables in audit fees model. The hypothesis in their paper makes the assumption that the extension of audit services will be a factor in the ownership control as companies with a diverse ownership structure are required a higher quality audit. Therefore, the audit fees are increased. However, it is difficult to measure the extension of ownership control directly. The timing variable is another reason in the fluctuation of audit fees (Chan et al, 1993). According to the audit season in UK market, the accounting year between 1 December and 31 March is the busy season, others are non-busy, and the former season will increases audit fees as auditors have a comparatively shorter deadline in it. Moreover, though test, authors find that the legal liability also have impact on the level of audit fees, as the evidences demonstrate that legal liability is a fee-increase factor. Lastly, other variables, such as the location of auditors, are seldom be used as variables in investigations. 4.2 Review of the development of discretionary ac

stephen crane :: essays research papers

Stephen Crane was a forerunner of the realistic writers in America after the civil war. His style included the use of impressionism, symbolism, and irony which helped credit him with starting the beginning of modern American Naturalism. Crane’s most famous writing is his war novel The Red Badge of Courage. He is also known for the novel Maggie: A Girl of the Streets and short stories such as â€Å"The Open Boat† or â€Å"The Blue Hotel.† â€Å"Crane utilized his keen observations, as well as personal experiences, to achieve a narrative vividness and sense of immediacy matched by few American writers before him (5). His unique style did not always follow a plot structure and focused on mental drama as well as external. Stephen Crane was born in Newark, New Jersey on November 1st of 1871. He was the youngest of fourteen children. His father was Reverend Jonathan Crane, a Methodist minister, and his mother Mary Crane was active in church reform. His uncle Jesse Peck was a Methodist bishop and the president of Syracuse University. Even with this religious influence Crane enjoyed playing cards, dancing, drinking, and smoking. â€Å"Crane shunned organized religion but did not reject so much as humanistically redefine God and religious experience† (14). In 1880 his father passed away and the family moved to Asbury Park, New Jersey. That is where Crane began his higher education at Claverack College and the Hudson River Institute. He began to develop an interest in Civil War studies and military training. Crane then went to Lafayette College for a semester followed by Syracuse University for another semester. To earn money he worked as a freelance writer for his brothers who worked at the New York Tribune. He spent most of his college time playing baseball and studying the humanity of people rather than school work. Before leaving college Crane wrote the foundation for his first novel Maggie. Working part time for the New York Tribune Crane gained first-hand knowledge of poverty during this time. He studied city life in the slums of New York and was able to realistically portray this in his writings. During this time he finished the novel Maggie: A Girl of the Streets which was about a young women’s descent into prostitution. The story was rejected by numerous editors as the felt it was too cruel and honest and would shock readers. Eventually he borrowed the money and had it printed under the alias Johnston Smith in 1893.

Black Cat Discussion Questions

1. From what point of view is Poe’s story told and why is this view particularly effective for this story? The story is being told from a first person narrative point of view. Poe chooses the first person narration to give the reader a better level of understanding of the characters emotion, mental state and setting the plot for the story. With the narrator’s sick and twisted mind, the story becomes more interesting. The most important effect the narrator portrays is his mental state. Without his narration you cannot get the full effect of this murderous madman. The glee at my heart was too strong to be restrained. I burned to say if but one word, by way of triumph, and to render doubly sure their assurance of my guiltlessness† (7). The narrator has no remorse or guilt for killing his wife. For the narrator to say guiltlessness just goes to show how crazy he really became. A normal healthy person would never commit such an act nor have any remorse. 2. Explain how the reader knows the narrator is an unreliable narrator? The narrator’s opinions and actions are so far from normal that you are forced to wonder what is the real interpretation and reality of a madman.Insanity and unstableness are very unreliable sources. How do you know what to believe or if there is any truth behind what they say? â€Å"Mad indeed would I be to expect it, in a case where my very senses reject their own evidence† (1). Using the word expect, is like he is already setting up the reader not to believe what he is going to say. The narrator blames the alcohol for his erratic and violent behavior. How reliable can one be if he blames his actions on drinking? You are your own person and make your own choice regardless of alcohol.Yes, alcohol can be mined altering, but you still no the difference between right and wrong. 3. The murderer takes great precautions to commit the perfect crime. What trips him up? Explain. The narrator makes you believe he has comm itted the perfect murder. He assures the reader that no one can tell the difference in the wall. How the plaster matched perfectly and the bricks look as they had never been dissembled. He is so sure of his work that he believes the police will not even look at him as a suspect. â€Å"The second and the third day passed, and still my tormentor came not.Once again I breathed as a freeman† (6). When the police come back for the fourth time, the narrator speaks about how strong the wall are and making comments. Then he starts hearing the cat that he buried with his wife in the wall. The main cause for the narrator’s trip was his guilt and vein he carried. Nothing ever turns out perfect as planned. Works Cited Poe, Edgar Allan. The Black Cat. N. p. : n. p. , n. d. 7. Print. Poe, Edgar Allan. The Black Cat. N. p. : n. p. , n. d. 1. Print. Poe, Edgar Allan. The Black Cat. N. p. : n. p. , n. d. 6. Print.

The PSAT Score Range (Updated for New 2015 PSAT)

The PSAT Score Range (Updated for New 2015 PSAT) SAT / ACT Prep Online Guides and Tips College Board is mixing things up. With the new suite of assessments starting to roll out this fall, the new PSAT is one of the first tests to debut. Apart from changes in content and structure, the new PSAT will use a different scoring system than the one used in previous years. This new scale will correspond with, though not match exactly, the scale for the new SAT. This article will go over the new PSAT score range, along with explaining what your PSAT scores will mean for National Merit and your performance on the SAT. Let's check out the new scoring system. What's the New PSAT Score Range? Gone is the old PSAT score range of 60 to 240. The new PSAT will be scored on a scale from 320 to 1520. Math will actually count for one half of this composite score, and the Reading and Writing (which will be called Writing and Language) sections will count for the other half together.You'll get subscores for Math, Reading, and Writing and Language between 8 and 38. Then Reading and Writing will be considered together, and Math will make up for the other half. To get your Math scaled score, you simply multiply your section score by 20. A score of 30 on math, for instance, would convert to a scaled score of 600 (30 x 20 = 600). To get your Reading and Writing score, which again are combined, you add each section score and multiply by 10. Let's say you get a 32 on Reading and a 35 on Writing. Your scaled score would come out to 670 (e.g., (32 + 35) * 10 = 670). Here's another example, where the student scored a 28 on Reading, 32 on Writing, and 34 on Math. Test Test Score Section Score Total Score Reading 28 (28 + 32) * 10 = 600 600 + 680 = 1280 Writing and Language 32 Math 34 34 * 20 = 680 For each section, you could get a minimum scaled score of 160 and a maximum of 760. Your PSAT score report will further break down your performance by question type so you have a detailed sense of how you did. The verbal sections will show additional scoring between 1 and 15. Another major change is that the new PSAT will have rights-only scoring. You won't get any point deductions for wrong answers. Instead, your raw score will be added up one point at a time for each correct answer. Why Do PSAT Scores Matter? Your PSAT scores are important for a few reasons. One, as a measure of your college readiness, they give you a sense of your academic strengths and weaknesses and the skills you need to focus on to get ready for college. In a more immediate sense, they help predict how you'll do on the very important SAT. The new SAT will be scored between 800 and 1600. The PSAT scale is shifted slightly lower to account for the fact that it's a slightly easier test than the SAT. While a 1520 on the PSAT doesn't necessarily equate to a 1600 on the SAT, it still suggests you'll get a very strong score. If you're scoring lower than you'd like, you can use your score report to figure out how to prep to improve on the SAT. Apart from helping you predict and get ready for the SAT, your PSAT score is important for National Merit distinction and scholarships. Since National Merit looks at scorers in top percentiles, it's important to know your percentiles, along with your scores. Your percentiles compare you to other students who took the PSAT, so you can know how competitive your scores are. You'll actually get a few different percentile measures on your score reports, which I'll explain below. How Do PSAT Score Percentiles Work? Your scores will be assigned a percentile, which compares them to the scores of other test-takers. If you score in the 75th percentile, for instance, then you scored the same as or higher than 75% of other test-takers. The other 25% scored higher than you. You'll actually see three types of percentiles, the Nationally Representative Sample percentile, the User percentile, and the National Merit Scholarship Corporation percentile. The first compares all the other U.S. students in your grade, while the second compares a sample derived from a research study. The National Merit Scholarship Corporation (NMSC) percentile is the important one for National Merit. NMSC uses its own percentile to compare students by state who participated in the same PSAT administration.Read more about National Merit here. Preparing for the PSAT As you can see in the chart above, scoring in the top 1% requires a high score with very few wrong answers in each section. The highest scorers on the PSAT usually take months to a year or more before the test to study with official PSAT practice tests and questions. Older PSAT practice tests are also very helpful, as are practice tests for the new SAT, since the two tests will be very similar. You can use these practice tests to figure out what subjects and question types you need to study most, as well as to time yourself and practice answering questions quickly and efficiently under time limits. One of the best ways to learn and improve is to write down any mistakes or questions you're unsure about. Then take the time to thoroughly review the answer explanations, and drill the same concepts with similar practice questions. That way you can break patterns and answer the same question types correctly the next time. Some students also choose to take the PSAT earlier, like in 9th or 10th grade to gain valuable test-taking experience. Additionally, College Board now offers the PSAT 8/9 and the PSAT 10 for eighth graders, freshmen, and sophomores to gain experience with these tests. Finally, once you do take the PSAT, make sure to check your scores right away. Then you can see if you made it into the top 1% and need to start on your National Merit application. Either way, you can learn what you need to study to further improve your scores on the SAT. What's Next? Are you a sophomore wondering if you should take the PSAT 10 or the PSAT NMSQT? Read all about the differences and how to decide here. If you are taking the PSAT NMSQT as a sophomore, check out what makes a good score for sophomores here. When are you planning to start studying for the SAT? This article helps you figure out your study schedule, as well as gives suggestions for how many hours you need to prep to see certain score improvements. 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Compare Mill And Kants Ethical Theories; Which Makes A Better Societal

Compare Mill And Kants Ethical Theories; Which Makes A Better Societal Compare Mill and Kant's ethical theories; which makes a better societal order? John Stuart Mill (1808-73) believed in an ethical theory known as utilitarianism. There are many formulation of this theory. One such is, "Everyone should act in such a way to bring the largest possibly balance of good over evil for everyone involved." However, good is a relative term. What is good? Utilitarians disagreed on this subject. Mill made a distinction between happiness and sheer sensual pleasure. He defines happiness in terms of higher order pleasure (i.e. social enjoyments, intellectual). In his Utilitarianism (1861), Mill described this principle as follows: According to the Greatest Happiness Principle ? The ultimate end, end, with reference to and for the sake of which all other things are desirable (whether we are considering our own good or that of other people), is an existence exempt as far as possible from pain, and as rich as possible enjoyments. Therefore, based on this statement, three ideas may be identified: (1) The goodness of an act may be determined by the consequences of that act. (2) Consequences are determined by the amount of happiness or unhappiness caused. (3) A "good" man is one who considers the other man's pleasure (or pain) as equally as his own. Each person's happiness is equally important. Mill believed that a free act is not an undetermined act. It is determined by the unconstrained choice of the person performing the act. Either external or internal forces compel an unfree act. Mill also determined that every situation depends on how you address the situation and that you are only responsible for your feelings and actions. You decide how you feel about what you think you saw. Immanuel Kant (1724-1804) had an interesting ethical system. It is based on a belief that the reason is the final authority for morality. Actions of any sort, he believed, must be undertaken from a sense of duty dictated by reason, and no action performed for expediency or solely in obedience to law or custom can be regarded as moral. A moral act is an act done for the "right" reasons. Kant would argue that to make a promise for the wrong reason is not moral - you might as well not make the promise. You must have a duty code inside of you or it will not come through in your actions otherwise. Our reasoning ability will always allow us to know what our duty is. Kant described two types of common commands given by reason: the hypothetical imperative, which dictates a given course of action to reach a specific end; and the categorical imperative, which dictates a course of action that must be followed because of its rightness and necessity. The categorical imperative is the basis of morality and was stated by Kant in these words: "Act as if the maxim of your action were to become through your will and general natural law." Therefore, before proceeding to act, you must decide what rule you would be following if you were to act, whether you are willing for that rule to be followed by everyone all over. If you are willing to universalize the act, it must be moral; if you are not, then the act is morally impermissible. Kant believed that the welfare of each individual should properly be regarded as an end in itself, as stated in the Formula of the End in Itself: Act in such a way that you always treat humanity, whether in your own person or in the person of any other, never simply as a means but always at the same time as an end. Kant believes that moral rules are exceptionless. Therefore, it is wrong to kill in all situations, even those of self-defense. This is belief comes from the Universal Law theory. Since we would never want murder to become a universal law, then it must be not moral in all situations. So which of the two theories would make a better societal order? That is a difficult question because both theories have "problems." For Kant it is described above, his rules are absolute. Killing could never be make universal, therefore it is wrong in each and every situation. There are never any extenuating circumstances, such

Life Mission Statement Essay Example | Topics and Well Written Essays - 750 words

Life Mission Statement - Essay Example In his life, Jesus preached about the necessity of being poor in the heart in the beatitudes. Matthew (5.3) states that â€Å"happy are the poor in spirit, for there is the Kingdom of God†, a verse that has inspired my mission. Each day I sleep I dream about a society that is humble and one that seeks shelter in Jesus Christ rather than one that clings on the worldly materials. My vision is to see that this dream come true by remaining committed to the life of Jesus Christ. My vision is large and can only be aided by those sent by Jesus. I will work within a non-profit and assist with building the foundation of the organization and developing the plan to serve the community. I will lead youth and seniors in a direction that will render them capable. Through the spirit of the word, I will empower them to become leaders of Christ, to join in the work of the preaching and spreading the gospel. It is with great humbleness that I recognize the God given talent of preaching that I possess. I feel that this is a talent that God gave me purposely, and one that I must cultivate on and use in in the service to the community. I plan to develop this talent by delving in deep understanding of the bible and building a religious tradition within my life style. Having spent a good part of my life in the church, serving God in various capacities, I have learnt the power of preaching and recognized the need to join in this vocation towards the development of a knowledgeable society. I intend to start this mission within my family by developing a family that supports the work of Jesus Christ. I want to create a family that embeds its value on justice, love, care and support for the other in the community. To be an exemplary family, it is important to lead by good actions within the community that I live in. By being kind to others and expressing compassion to other in the society, we shall provide an

Dell International Communication Strategy Essay

Dell International Communication Strategy - Essay Example Dell has been learnt to be a company with its roots in the United States and deals in sales as well as services related to computer hardware. The company was established in the year 1980 by Michael Dell. It was witnessed to scale fresh heights in the past three decades which made the company amongst the largest multi-national corporations worldwide with its business presence in about 190 countries accompanied with almost nine manufacturing plants spread out in six different continents. The company has been learnt to earn quite considerable revenue amounting to above $49 billion annually and is also believed to engage a workforce of 55, 000 employees. Dell marks its presence in nearly every individual corner across the globe by way of selling its products directly to its respective end users. The paper would focus on comprehending the communication strategy adopted by Dell which has contributed to a significant extent towards its worldwide success (IBS Case Development Centre, 2010; A rgenti & et. al., 2005). Objectives of Dell Dell pursues an objective of creating dedicated customers with the help of offering better experience at an enormous worth. Dell prefers to focus their complete attention on their customers by maintaining direct associations with them along with serving them with the best possible products accompanied with benchmark based technology that is aimed at surpassing the degree of competition with an increased degree of customer experience and worth. The company is observed to pursue a mission of attaining the position amongst the most flourishing computer companies across the world by way of providing superior experience to its customers with regard to the markets that are catered by Dell. The company’s vision is believed to be a pioneer in the different regions of its business operations (Hanson, 1999). Background of the International Communication Strategy of Dell Corporate Culture & Ethics Dell has been learnt to witness a marvellous development in the last twenty years. In the course of this period, the company was found to constantly make endeavours in uplifting its excellence standards. The mission, values as well as vision with regard to the company has enabled the company to attain its ascertained illustrious objectives. The vital competency factor which has helped the company to attain success has been stated to be its communication strategy (Summit Strategies Inc., 2005). It has been mentioned that the company, in spite of witnessing such remarkable development has continued to remain dedicated to the core values. Dell is believed to maintain an ethical structure where the individuals are considered to be the common line that connects the present posi tion along with the future applicants of the company. The company is observed to pursue a mission of attaining the position amongst the most flourishing computer companies across the world by way of providing superior experience to its customers with regard to the markets that are catered by Dell. The company’s vision is believed to be a pioneer in the different regions of its business operations (Hanson, 1999). Dell is learnt to be a flat company which carries out its business operations on the basis of open communication and claim outcomes. The employees of the company at every individual level are provided complete independence for the reason of structuring fresh and increasingly effectual ways of conducting their respective tasks. The persuasion and completion of the individual tasks with regard to the employees does not call for the requirement of prior authorisation from the higher management. This