The facilities management

The facilities management The late 1980s saw a growing awareness and increased recognition for facilities management both in the public and private sectors. Corporate strategies for competitiveness have caused businesses to relook at all their processes and restructure them in a way that decreases costs and improves efficiency. (Alexander, 1994) Definitions of Facilities Management There are many varying definitions of facilities management. The British Institute of Facilities Management perceives it as the integration of processes within an organisation to maintain and develop the agreed services which support and improve the effectiveness of its primary activities (BIFM, 2010) Price describes facilities management as an integrated approach to operating, maintaining, improving and adapting the buildings and infrastructure of an organisation in order to create an environment that strongly supports the primary objectives of that organisation (Price, 2000; Baldry, 2008) The facilities management movement can be summarized as a belief in potential to improve processes by which workplaces can be managed to inspire people to give of their best, to support their effectiveness and ultimately to make a positive contribution to economic growth and organizational success. (Alexander, 1994) The Role of Facilities Management The role of facilities management is gaining recognition within the economy. Government policies in a market economy, such as competitive policies, deregulation and privatisation, have each had an influence on the growth of facilities management over the years. In the Japanese economy, facilities management is already considered as a key element for economic success. They place a greater importance on office productivity and therefore facilities management is seen as a way of improving the efficiency of office workers in Japan. (Alexander, 1994) Alexander, (1994) says that the role of facilities management should be defined by the relationship of facilities to the core business of an organisation in which success is measured by the degree and quality of support they provide to achieving key business objectives or goals. The role and responsibility of facilities management will vary in different organisations. Selecting the correct role of facilities management is critical to the success and effectiveness of an organisation. Creating a facilities management profile based on a case specific basis should potentially lead to successful facilities management practice. The growing pressures of the competitive business world have made organisations realise that they must gain some form of competitive advantage from every section of their organisation. This must also include the costs of running the working environment. In these organisations, facilities are no longer allocated insignificant time but the strategic role of facilities management is widely recognised as well as the benefits of effective management (Baldry, 2008). In the past businesses were operating within a fairly stable economic environment. However the evolution of technology, cost of space, global competition and the greater impact of making mistakes has forced organisations to manage their resources effectively. This issue has given rise and placed more importance on the concept of facilities management. The biggest challenge facilities managers come across is the management of resources in a rapid and constantly changing environment. (Barrett, 1998) As Alexander (1996), emphasizes, the role that facilities management plays in its contribution to the success of the organisation has gained increasing importance since the start of the facilities management concept. Initially facilities management was managed as an isolated activity and considered as an expense like any other cost within a business. Now facilities management is managed as an integrated activity, with the commercial, manufacturing and marketing function of the organisation. Facilities management has bought to the surface many opportunities to gain a competitive advantage over your competitors. Therefore, it seeks organisational effectiveness to help organisations to allocate their resources in a way that allows them to flourish in the very competitive markets. This has therefore encouraged management and business owners to realise that for organisations to benefit from their huge investment in facilities, they have to manage them actively and creatively, with commitm ent and a broader vision (Amaratunga, 2001) The Centre for Facilities Management (CFM) describes facilities management as the process by which an organisation delivers and sustains a quality working environment and delivers quality support services to meet the organisations objectives at best cost It is accepted that facilities management covers a wide range of services and the success or partial failure of an organisations business is dependent on the management of those services (Chotipanich, 2004). Such services can include property management, financial management, change management, human resources management, health and safety management, in addition to services such as building maintenance, domestic services (cleaning and security) and utilities supplies. The essence of facilities management lies in the ways in which facilities are adjusted to business needs and in the effectiveness of the systems that ensure non-core activities deliver value for money (CFM, 1992). At a national level, the strategic objective of facility management is to provide better infrastructure and logistic support to businesses of all kinds and across all sectors. At a local level, its objective is the effective management of facility resources and services in providing of support to the operations of organisations, their working groups, project teams and individuals (Nutt, 2000). Therefore, according to Nutt (2000), the primary function of facilities management is resource management, at strategic and operational levels of support. McNaughton 2007 says Facilities management provides an opportunity for businesses and large conglomerates to focus on their core business leaving the secondary services of security, mailing and cleaning in the hands of the facilities management experts. If implemented correctly, facilities management can benefit your company in the following ways: Reduced risk and increased productivity Reduced operating costs by focusing on core business structures Encourages and sustains a healthy and safe corporate culture Delivers sustainable resource utilisation Optimise asset utilisation Operational and Strategic Facilities Management Facilities management can be divided into two sections, namely operational facilities management and strategic facilities management. Operational facilities management is the interaction within the facilities department itself (i.e the facilities manager and the various functional units such as maintenance, interior planning, architecture etc). The various functional units can be in house or outsourced. Each functional unit should be aware of current techniques and regulations within their specific area of work. The facilities manger is expected to communicate with the core business regularly to identify current facilities requirements. The facilities manager will then benchmark facilities service currently in practice within the organisation against other facilities management organisations and see where an improvement can be made (Barrett, 1998). It can be said that the primary function of facilities management is the operational side as it is the most visible. The function support s the regular needs of the core business. (Chotipanich, 2004) Strategic facilities management looks at the future. The facilities manager will interact with the core business to establish future changes that might occur to the business due to external factors such as competitors etc. The facilities manager will also identify possible developments within the facilities management arena. Interaction between strategic and operational facilities management must occur and the aim is to synergistically balance current operations with the needs of the future. (Barrett, 1998) The figure above (Barrett, 1995) is a generic facilities management model developed by Barrett. It clearly shows the different relationships and communication lines as well as the difference between operational and strategic facilities management. The separation of the core business and facilities management is clear in the above diagram and this emphasises the fact that facilities management is only beneficial if it supports the primary business objectives. It also distinguishes between the current and future environment and makes it easier to understand how facilities management is conducted. Linkages 1, 2 and 3 are at an operational level and 4, 5 and 6 are at a strategic level. The structure of facilities management is related to the needs, environment and circumstances of the organisation at the time. Its practice and composition are particularly important to the characteristics and contexts of the organisation. (Chotipanich, 2004) Barrett (1998) suggests that facility managers should not just select service items from the standard list at random, but provide only those services that are needed by their particular organisation. Facilities management practice is seen as adapting to its situation. Barrett (1998) also stands by the fact that facilities management practice needs to be personalised to a specific organisation. The facilities managers are involved in strategic planning i.e plans for the future as well as daily operations, particularly in relation to buildings and premises. Responsibilities and duties may vary depending on the type of corporation but the most likely responsibilities include: contract management procurement management maintenance of the grounds and buildings general cleaning of the facility and refuse disposal catering and vending health and safety security utilities and communications infrastructure Facilities management is a very important concept in this competitive business world. If this concept is not managed correctly or neglected, it will be to the detriment of your organisation. In the past businesses were operating in a stable economic environment and as a result the setting of goals were done and not redone for a considerable amount of time. In this current economic state, the goals of organisations often change as the economic environment presents new challenges. The increase in competition, employee expectations and the changes in technology forces businesses to manage their resources effectively to stay profitable. References Baldry, D. (2008), Knowledge management practices in facilities organisations: a case study, Journal of Facilities Management British Institute of Facilities Management (BIFM). (2010), http://www.bifm.org.uk/bifm/about/facilities Accessed 22 March 2010 Alexander, K. (1994), Facilities Management Theory and Practice Alexander, K. (1996), Facilities Management Theory and Practice Amaratunga, R.D.G. (2001), Theory building in facilities management performance measurement: application of some core performance measurement and management principles Centre for Facilities Management (CFM), (1992). An Overview of the FM Industry Part 1 Chotipanich, S. (2004), Positioning facility management, Journal of Facilities. Nuttt, B. (2000), Four competing futures for facility management Journal of Facilities McNaughton (2007), http://www.eprop.co.za/news/article.aspx?idArticle=9211 Accessed 25 April 2010 Barrett, P. (1998), Facilities management. Towards Best Practice. Barrett, P. (1995), Facilities management. Towards Best Practice. Price, I. (2000), FM and Research, Journal of Facilities.

Power Of One :: Art

Power Of One On set in LA, it would cost $200 for a production assistant to make a music video for one day. In Ethiopia that same $200 means 100 children’s school fees for one term. In NYC, $5000 is the price of hair and makeup for one day, or one year’s schooling for 145 girls in Afghanistan. Sarah McLachlan had $150,000 to make a music video for her song â€Å"World on Fire†, instead she used the money to help 16 countries, and spent only $15 to make her video. Sarah McLachlan has been giving money to many diverse charities throughout her singing career, changing lives and brightening smiles to many people around the world. She also developed the Sarah McLachlan Foundation, which is dedicated to younger musicians. The difference that this one person made to thousands of distressed people will change their lives forever. The very talented, Canadian singer/songwriter Sarah McLachlan has made a difference in many lives around the world. Her Lilith Fair Tour had many proceeds, and she donated $600,000 of it to charities. She also participated in a benefit concert in Vancouver to raise money for cancer research. The concert raised more than $1.5 million, shattering the record of funds raised during any previous single Canadian benefit concert. Next, The Sarah McLachlan Foundation is dedicated to the advancement of music education for young people in Canada, and in particular, to benefit youth in under-served communities. This mandate reflects Sarah McLachlan's passion for music and her desire to share her success with her fellow Canadians. The Foundation currently underwrites music education programs, which Ms. McLachlan initiates in partnership with operating cultural and/or educational organizations. Lastly, Sarah McLachlan’s latest music video â€Å"World on Fire† shows us that there are more important things in life then making expensive music videos. With the $150,000 she could’ve spent on making a marvelous music video, she instead gave it to eleven different charities around the world that sponsor different areas of Third-World Countries. For example, $10,200 buys 2 hours of film stock or six wells, built into six different countries. In LA, catering for one day would cost $3,000, but instead it bought 10950 meals for street children in Calcutta. That $150,000 could mean just a regular paycheck to many wealthy people. To Sarah McLachlan, it meant making a difference in our not so perfect, world. Sarah McLachlan has made such an incredible difference in the lives of those living in the sixteen different countries that she lent a helping hand to. Power Of One :: Art Power Of One On set in LA, it would cost $200 for a production assistant to make a music video for one day. In Ethiopia that same $200 means 100 children’s school fees for one term. In NYC, $5000 is the price of hair and makeup for one day, or one year’s schooling for 145 girls in Afghanistan. Sarah McLachlan had $150,000 to make a music video for her song â€Å"World on Fire†, instead she used the money to help 16 countries, and spent only $15 to make her video. Sarah McLachlan has been giving money to many diverse charities throughout her singing career, changing lives and brightening smiles to many people around the world. She also developed the Sarah McLachlan Foundation, which is dedicated to younger musicians. The difference that this one person made to thousands of distressed people will change their lives forever. The very talented, Canadian singer/songwriter Sarah McLachlan has made a difference in many lives around the world. Her Lilith Fair Tour had many proceeds, and she donated $600,000 of it to charities. She also participated in a benefit concert in Vancouver to raise money for cancer research. The concert raised more than $1.5 million, shattering the record of funds raised during any previous single Canadian benefit concert. Next, The Sarah McLachlan Foundation is dedicated to the advancement of music education for young people in Canada, and in particular, to benefit youth in under-served communities. This mandate reflects Sarah McLachlan's passion for music and her desire to share her success with her fellow Canadians. The Foundation currently underwrites music education programs, which Ms. McLachlan initiates in partnership with operating cultural and/or educational organizations. Lastly, Sarah McLachlan’s latest music video â€Å"World on Fire† shows us that there are more important things in life then making expensive music videos. With the $150,000 she could’ve spent on making a marvelous music video, she instead gave it to eleven different charities around the world that sponsor different areas of Third-World Countries. For example, $10,200 buys 2 hours of film stock or six wells, built into six different countries. In LA, catering for one day would cost $3,000, but instead it bought 10950 meals for street children in Calcutta. That $150,000 could mean just a regular paycheck to many wealthy people. To Sarah McLachlan, it meant making a difference in our not so perfect, world. Sarah McLachlan has made such an incredible difference in the lives of those living in the sixteen different countries that she lent a helping hand to.

Do God Exist ?

Thesis Statements 1. Because of man’s ignorance and curiosity, arguments for the existence of God have been made over the years. Basically, these arguments are divided into two large groups i. e. logical and metaphysical. Actually, these arguments seek to prove that the existence of a being or having faith with at least one attribute that only God could have is logically necessary. 2. Believing and having faith in God will only resort to one thing—goodness. 3. Faith has something to do with one’s conception about God. 4. The existence of God remains a matter of faith since it’s difficult to â€Å"prove† God to someone who does not believe. . There are arguments that attempts to give information of what they know about the existence of God. And that’s it. It is now our choice if we believe or not but the important thing is we must hold on in our faith. Read more:  http://ivythesis. typepad. com/term_paper_topics/2010/02/thesis-statements-res ults-of-having-faith-in-god. html#ixzz2CwZzjm00 4 Primary Arguments for God's Existence Written by Michael Vlach. Perhaps the hottest topic in all of philosophy concerns the existence of God. Thus the question—â€Å"Does God exist? † Our answer to this question affects how we view the world, how we behave, and what we expect for the future.If God exists, then we are probably accountable to this God. The universe may have meaning and purpose. Plus, our own existence may not cease at physical death. If God does not exist, however, then we are probably here by chance and are not accountable to some transcendent being. This life may be all we have, so live your life however you see fit and enjoy it. Traditionally, there have been four major arguments for God’s existence: (1) the cosmological argument; (2) the teleological argument; (3) the ontological argument; and (4) the moral law argument.Below are explanations of each of the arguments and the common responses to them. 1. Cosmological Argument The term â€Å"cosmological† comes from the Greek word â€Å"kosmos† which means â€Å"world. † The cosmological argument for God’s existence goes like this: The world could not exist on its own so there must have been a first cause that brought it into being. This first cause is God. Or put another way, the universe could not just exist on its own—someone or something must have made it. This cause of the universe is God. Three criticisms of the cosmological argument have been offered.First, some say matter is eternal and is not in need of a â€Å"first cause. † Second, some say â€Å"If everything needs a cause, what caused God? † Third, some say that even if it is true that some being caused our universe to exist, this does not prove the existence of the Christian God. All it shows is that there is some powerful being that created the universe, but this does not necessarily mean that this creator was the God of the Bible. 2. Teleological Argument The teleological argument is also known as â€Å"the argument from design† (The Greek word â€Å"telos† means â€Å"purpose† or â€Å"design. †).The argument goes like this: The universe evidences great complexity or design; thus, it must have been designed by a great Designer or God. The argument from design can be likened to a watch. A watch is obviously made by a watchmaker. The world, which is much more complex than a watch, must also have been designed by a great Designer or Divine Watchmaker (God). In sum, the teleological argument asserts that the universe evidences too much complexity to be the product of random chance. We know that the celestial bodies move with perfect accuracy in their orbits. Our bodies, too, are incredibly complex.According to the teleological argument, there’s just no way all this complexity could â€Å"just happen. † God must have created it all. There have been t hree responses to the teleological argument. First, some say the teleological argument is guilty of a â€Å"weak analogy† because it assumes a significant resemblance between natural objects (ex. rocks, trees) and objects we know have been designed (ex. watches, skyscrapers). Thus, comparing natural objects with objects we know have been created by humans is like comparing apples and oranges. The analogy just doesn’t work.Second, some say that the theories of the big bang and evolution better explain the complexity in the universe. Third, some say that even if the teleological argument is true, it does not prove the existence of the Christian God. 3. Ontological Argument The third argument for God’s existence is the ontological argument. This argument is unlike the cosmological and teleological arguments in that it does not argue from evidence in the natural world. Thus, it is not a â€Å"cause and effect† argument. The ontological argument can be stated in this way: â€Å"God is the greatest being imaginable.One of the aspects of perfection or greatness is existence. Thus, God exists. † Or put another way—â€Å"The fact that God can be conceived means that he must exist. † This argument for God’s existence was developed by the twelfth century theologian and philosopher, Anselm. It is based on Anselm’s declaration that God is â€Å"that which nothing greater can be conceived. † The ontological argument has been very controversial. Even many who believe in God’s existence question its validity. A contemporary of Anselm named Guanilo responded to Anselm. Guanilo said that one could imagine a perfect island but that did not mean a perfect island exists.Others have said you can imagine a unicorn but that does not mean unicorns exist. Thus, many challenge the idea that the idea of God must mean that God exists. 4. Moral Law Argument Another argument for the existence of God is the moral la w argument. It goes like this: Without God morality would be impossible. There must be a Lawgiver (God) who originates and stands by moral law. A universal moral law cannot exist accidentally. There must be a basis behind it—God. According to this view, every person is born with an inherent understanding of right and wrong.Everyone, for instance, understands that killing an innocent person is wrong. Everyone understands that helping a drowning person is right. Where did this internal understanding of right and wrong come from? According to adherents of the moral law argument, this understanding comes from God. He put it into the hearts of every person. There have been two responses to the moral law argument. First, some deny that there are universal truths. Many today believe that truth is subjective and relative. Societies and individuals determine what is true for them, but there is no God that does this.Second, some say that the presence of evil in the world argues against a Moral Lawgiver. If God is all-powerful and all-good, how can evil exist in the world? The arguments and counterarguments for God’s existence remain controversial. The cosmological, teleological, and moral law arguments remain popular with Christian apologists today. The ontological argument is not as well received although some today still asserts its validity. It should be noted that most Christian theologians and philosophers believe that God never intended for his existence to be something that could be proven with 100% certainty.They point out that faith is an important component in understanding God and his existence. Arguments  for and against the  existence of God  have been proposed by philosophers, theologians, scientists, and others for thousands of years. Inphilosophical  terms, arguments for and against the existence of  God  involve primarily the sub-disciplines of  epistemology  (theory of knowledge) andontology  (nature of god) and also the   theory of value, since concepts of perfection are connected to notions of God. The debate concerning the existence of God is one of the oldest and most discussed debates in  human history.A wide variety of arguments exist which can be categorized asmetaphysical,  logical,  empirical, or  subjective. The existence of God is subject to lively debate in philosophy,[1]  the  philosophy of religion, and  popular culture. The Western tradition of the existence of God began with  Plato  and  Aristotle, who made arguments for God's existence that would now be categorized as  cosmological arguments. Later,  Epicurus  formulated the  problem of evil: if God is  omnipotent,  omniscient  and  omnibenevolent, why does evil exist?The field of  theodicy  arose from attempts to answer this question. Other thoughts about the existence of God have been proposed by  St. Anselm, who formulated the first  ontological argument;  Ibn Rushd (Averroes)  an d  Aquinas, who presented their own versions of the cosmological argument (thekalam  argument  and the  first way), respectively;  Descartes, who said that the existence of a benevolent God was  logically necessary  for the evidence of the senses to be meaningful; and  Immanuel Kant, who argued that the existence of God can be deduced from the existence of  good.Thinkers who have provided arguments against the existence of God include  David Hume, Kant,  Nietzsche  and  Bertrand Russell. In modern culture, the question of God's existence has been discussed by philosophers and scientists such as  Stephen Hawking,  Richard Dawkins,  Daniel Dennett,  Richard Swinburne,William Lane Craig, and  Alvin Plantinga. Atheists maintain that arguments for the existence of God show insufficient reason to believe. Certain  theists  acknowledge that belief in the existence of God may not be amenable to demonstration or refutation, but rests on  faith  alo ne, a position called  fideism.The  Catholic Church  maintains that knowledge of the existence of God is available in the â€Å"natural light of human reason† alone. [2]  Other religions, such as  Buddhism, do not concern themselves the existence of gods at all. Does God Exist? by  Tawa Anderson Is there a God? 1  How can you be  sure  that God exists? Can you  prove  to me that God is real? Does the existence (or lack thereof) of God make any significant difference? Was Nietzsche right in declaring: â€Å"God is dead! †? These questions strike at the very heart of human existence, and cry out for our personal attention and deliberation.Furthermore, these questions must be answered before we can inquire into the truth of Christianity. After all, if there is no God, then Jesus certainly isn’t God in the flesh! If there is no God, there is no Christian faith worth considering. In this brief essay, I will share three persuasive clues (traditio nally called arguments or proofs) that point to the existence of God. This is not an apologetic for  Christianity, but rather for basic  theism  Ã¢â‚¬â€œ an argument that God exists, not an argument that the  Christian  God is real. God ExistsGod must exist because something must have caused the first moment in time and that something is God. This is summarized by, Saint  Thomas Aquinas  in his theory of cause. He presented five arguments for the existence of god in his masterwork the  Summa Theologiae. In the argument about casualty he stated the following premises: 1. The  natural world  includes events that occur. 2. In thenatural world, every event has a cause, and no event causes itself. 3. In the  natural world, causes must precede their effects. 4. In the  natural world, there are no infinite cause/effect chains. 5.Hence there is an  entity outside  of nature (a supernatural being), which causes the first event that occurs in the world. In our  f inite world  of existence, an event cannot cause itself, and if there is no first cause, there would not be any effects. So, God is the first cause. God must exist since all his premises are all in support of his conclusion that the first cause is God. An atheist is likely to say that the Big Bang was the first cause, but Aquinas’s premises and conclusion will refute this theory, as we will view later. I agree with this theory of cause, because I believe that our existence could

Science and God Essay - 1375 Words

quot;In the beginning, when God created the heavens and the earth†¦quot; (Genesis 1:1), the words that start it all if you are a Catholic. Children are brought up to believe that God took seven days out of his schedule to create the earth and all that is in and on it from a quot;formless wastelandquot; (Genesis 1:2). He gave man his shape and the keys to paradise and life rolls on from there. They know history of man through the Bible, and if it is not in the Bible, it did not happen. Die hard followers the Bible know little outside of the Good Book and thusly show their Those who took on the ideals of the enlightenment or raised with little to no theological beliefs have questioned the existence of God and the Bible. They have chosen†¦show more content†¦There is no way that the universe could have been that lucky to create the elements needed to spring forth life. quot;The precision is as if one could throw a dart across the entire universe and hit a bulls-eye one mil limeter in diameter on the other side,quot; (Schroeder, 1997). In addition, what caused the big bang to occur? Are we the left over of some other universe? On that same note, are we the result of some sort of big bounce from a previous universe that collapsed? This too has no answer to why the universe exists or why it gave such a perfect formula for life. nbsp;nbsp;nbsp;nbsp;nbsp;The inception of the world also leaves some gray areas in both the religious and scientific areas. First in the religious argument: that quot;if the laws of nature are not fixed, if they are being tampered with in some miraculous way, then science is useless. The consistency of nature is a basic tenet of all scientific inquiry,quot; (Schroeder, 1997). The man made science works on a set of rules and theories that must be true to be called as such. They must work every time in order to create validity and the same affects everywhere. What ever goes up must come down. Water is composed of two parts hydrogen and one part oxygen. Gasoline is flammable and combustible. All of these are constants no matter where we are in the universe. If the right variables are present then the event will occur. It becomes aShow MoreRelatedIs Theology A Science Of God?1749 Words   |  7 PagesIntroduction Theology is a science of God which looks to comprehend God s creation, especially man and his condition, and God s redemptive working in connection to humankind. On the off chance that theology is science, with a particular sort of reason routines for showing what science generates and improves in its access of faith. As Aristotle observed, each field of demand ought to apply a strategy appropriate to it, and it is the characteristic of an imbecile to attempt to use, for instance,Read MoreGod, Science, And Imagination991 Words   |  4 PagesWendell Berry in â€Å"God, Science, and Imagination† condemns the central theme – nonexistence of God of Steven Weinberg’s essay â€Å"Without God†. The critique is all about his discontentment of Weinberg’s argument and says it is just Weinberg’s opinion and everyone has right to put forward his/her opinion but he refuted the notion of nonexistence of immaterial soul and God when science is just to pro ve or disprove the material existence of the universe. From the very beginning the author puts forwardRead MoreClash Between God And Science Essay1091 Words   |  5 PagesClash between God and Science When humans try to believe in biblical text, it is hard to look past science and how much it has impacted human life. Science and biblical text have clashed since the era of Isaac Newton and Galileo. Biblical text and science disagree in many aspects, but people are able to pick sides on what he or she truly believes. Three instances of when Science and biblical text do not agree is the ideas of Adam and Eve vs. evolution, the flooding of the earth, and finally scientificRead MoreThe Battle Between God And Science1610 Words   |  7 PagesThe Battle Between God and Science When children are little they ask simple questions like â€Å"Why is the sky blue?†, but as they grow older they ask tougher questions like â€Å"Does God exist?† and if so â€Å"Why have I never seen him?† Parents easily brush these questions off with â€Å"You don’t have to see him to know he exists†, but that only makes the child more frustrated. That’s where parents are wrong though in order to believe then God must be seen; it’s the only logical way that people understand thingsRead MoreSpeech on God vs. Science1147 Words   |  5 PagesGod vs. Science: 1-INTRODUCTION TO TOPIC: Good morning everyone present here, before I start speaking, I would like to share a simple dilemma that I have in my mind. This confusion is common, may it be any field in life. So, being a soldier of my country I would quote in our context only. Question is in the battle field when a soldier, a pilot in a jet plane, when face the enemy, what does he thinks will be there with him to save him- GOD OR THE WEAPON he has with him. As you all must have gotRead MoreSpeech on God vs. Science1157 Words   |  5 PagesGod vs. Science: 1-INTRODUCTION TO TOPIC: Good morning everyone present here, before I start speaking, I would like to share a simple dilemma that I have in my mind. This confusion is common, may it be any field in life. So, being a soldier of my country I would quote in our context only. Question is in the battle field when a soldier, a pilot in a jet plane, when face the enemy, what does he thinks will be there with him to save him- GOD OR THE WEAPON he has with him. As you all must have got aRead MoreEssay on Science vs God636 Words   |  3 PagesScience Vs God Religion and human civilization are two words that pretty much go hand in hand. No great civilization has ever flourished without the existence of some sort of religion whether it be the polytheistic religions of early man that had many gods responsible for different parts of the world around them, or the monotheistic religions that millions of people practice throughout the world today. Mankind has always had the idea that there is a higher power who created and has the abilityRead MoreThe Debate Of God Vs. Science Essay746 Words   |  3 PagesYet, one’s faith in God still existed. Science and God is a question that still holds mystery to some. The myth of Adam and Eve is the creation of a human-being and when one dies, it is said one will go to Heaven or Hell in Christianty. These myths are imaginary, where science is fact. With science one can actually witness the transformations of the right or wrong doings of many events which we face daily. This leaves me to question how others view the debate of God vs. Science. On October 14, 2015Read MoreThe Miracle Of God And The Truth Of Science942 Words   |  4 PagesThe Miracle of God and the Truth of Science: Understanding Two Stories at Once in Life of Pi In Yann Martel’s novel Life of Pi, the main character, Pi, presents two versions of his or-deal at sea: the first a miraculous tale of survival with a Bengal tiger, the second a disturbing sto-ry of utter human savagery. Although some readers may hold the opinion that there is only one true description of the events that occurred, I must reject this interpretation. 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Ethical and Legal Obligations in Accounting - 1329 Words

According to Marshall (2004), accounting is the process of identifying, measuring, and communicating economic information about an organization for the purpose of making decisions and informed judgements (p. 3). Specifically, financial accounting refers to the process that results in the preparation and reporting of financial statements for an entity (Marshall, McManus, Viele, p. 5). While many entities prepare their own financial statements, firms can also contract with a public accounting firm or a Certified Public Accountant (CPA) to perform services such as reviewing or compiling statements. (A CPA is a professional designation granted by individual states.) Entities that are publicly traded or complex in nature contract for†¦show more content†¦Critics argue that use of principles-based standards would not have allowed these transactions to have remained off of Enron s balance sheet, as the economic substance was that Enron was liable for the debt. But the AICPA Code of Professional Conduct, Rule 203, states that if following an accounting standard results in the financial statements being misleading, proper accounting treatment is to account for a transaction in a way that does not make the financial statements misleading. This is confirmed by several cases, most notably U.S. v. Simon (1969). In this Second Circuit case, Judge Friendly found that literal compliance with GAAP did not preclude auditors from being held criminally liable for producing misleading financial statements. Thus, regardless of whether principles-based or rules-based standards are used, companies should always produce financial statements that show the economic reality of transactions (p. 19). Despite the known ethical and legal obligations, all Big Five auditors (Arthur Andersen, Ernst Young, PriceWaterhouseCoopers, KPMG, and Deloitte Touche) were implicated in corporate accounting scandals in 2002: Enron, WorldCom, Global Crossing, Adelphia, Cendant, AOL Time Warner, I M Clone, and Bristol Myers were just a few of the publicly traded behemoths that were involved in some type of financial misstatement. To disband such a pervasive and troubledShow MoreRelatedEthical And Legal Obligations In Accounting Essay1330 Words   |  6 PagesMarshall (2004), accounting is the process of identifying, measuring, and communicating economic information about an organization for the purpose of making decisions and informed judgements (p. 3). Specifically, financial accounting refers to the process that results in the preparation and reporting of financial statements for an entity (Marshall, McManus, Viele, p. 5). While many entities prepare their own financial statements, firms can also contract with a public accounting firm or a CertifiedRead MoreEssay about Ethical And Legal Obligations1150 Words   |  5 PagesEthical and Legal Obligations Ethical and legal obligations apply to all members of society. As one in society, the obligation to act in an ethical, law abiding manner on a daily basis is vital to the integrity of daily life. Many professions have their own code of ethics. Financial reporting is not exempt from such ethical and legal standards. One’s lively hood depends on decisions made in the business world. Business transactions are done daily and can impact one’s economic stability.Read MoreTHE LEGAL, ETHICAL, AND TECHNOLOGICAL CONCERNS OF THE ACCOUNTING AND FINANCIAL REPORTING OF BUSINESSES868 Words   |  4 PagesNew advancement in technology has made it easy for many CEOs to have the opportunity to loot their companies, and to engage in accounting irregularities. 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The firmRead MoreManagement Planning Paper on Arthur Andersen1221 Words   |  5 PagesAndersen and Clarence Delany by the name of Andersen, Delany, Co. In 1918, it was given the name Arthur Andersen Co. The company supplied tax, consulting services and auditing for the large business, and itself had a position in the Big Five accounting firms. In 2002, this firm was found guilty for auditing an energy corporation, Enron and it surrendered back its rights of auditing. This led to Enron s bankruptcy and loss of 85,000 jobs. Any type of business development requires constant planningRead MoreManagement Planning of Arthur Anderson Essay1284 Words   |  6 PagesIn this paper, the writer will evaluate the planning function of management within Arthur Andersen. Specifically, the paper will discuss at least one legal, ethical, and social responsibility issue that impacts Arthur Andersen. Additionally, this paper will analyze the impact these factors have on Arthur Andersen’s management planning. Finally, this paper will analyze at least three factors that influence Arthur Andersen’s strategic, tactical, operational, and contingency planning. The firmRead MoreExcello1402 Words   |  6 PagesGenerally Accepted Accounting Principles (GAAP), Sarbanes-Oxley Act of 2002 (SOX), and AICPA code of conduct. The rules impact the mechanism, of financial reporting in the company and also help sin the actions of major principles of accounting. As a result of this, the accounting team must ensure they get the best method that will help in maximizing g the wealth of the shareholders. Albeit the earnings estimates could be gotten through the adoption of illegal treatment of accounting books, it wouldRead MoreA Discussion On Ethics And Law Essay1635 Words   |  7 Pages Enron, a Discussion on Ethics and Law Leadership’s Role in Ethical Dilemma As documented in a promotional video for Enron, Kenneth Lay states: â€Å"Enron is a company that deals with everyone with absolute integrity. We play by all the rules. . . We want people to leave a transaction with Enron thinking they have been dealt with in the highest possible way, as far as integrity and truthfulness and really doing our business right.† (Enron Vision and Values, 1998, 3:32) Whereas this message was intendedRead MoreCost Accounting and Decision Making Essay822 Words   |  4 PagesACC2CAD COST ACCOUNTING AND DECISION MAKING SEMESTER 1, 2011 MINI CASE STUDY 1 DISCLOSURE OF CONFIDENTIAL INFORMATION; ETHICS Page 1 Recommendation Page.3 Executive summary Page.4 Introduction Page.5 Analysis Page.6 Recommendations and conclusion Page.7 Appendix 1 – Code of Ethics for Professional Accountants Page.8 References Page.9 Page 2 Recommendation Erin should notify Smart Worx of the postponementRead MoreLegality and Ethicality of Corporate Governance985 Words   |  4 Pagesbeen completed or before the unconditional exchange has occurred. 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The Classic ‘Lighting’ of the Era of the Film Noir

It seemed fitting to choose a bold font to write this assignment up in, as it correlates with the classic ‘lighting’ of the era of Film Noir. Sunset Boulevard: The film begins with police and reporters surrounding a dead body in a pool. This initial opening scene of a dead body in a pool creates an investigative mood for the audience essentially. Throughout the film, Wilder constantly uses a low-key lighting to emphasize the style (characteristic) of Film Noir. Norma’s house has clearly been thought through thoroughly as each room, especially living room, involves an immensely cluster of arrogant paintings. The rooms are congested and dimly lit, constantly keeping the mood of Film Noir. The relationship between the lighting and setting of house (clutter) emphasizes that Norma is suffocating her own life (ironic as she is suicidal). There is a presence of German Expressionism that Wilder uses in the geometric set-up of the house, the lines that are used share a similar relationship with the lines used at the time and era of the German expressionism. Norma is the femme fatal of this film, and is always shown in dark colors. Norma desires herself as a queen in her head and reality with the usage of her wealth, this passion is emphasized. Max, the butler ex-husband will protect the queen. When Joe and Norma are dancing on New Years Eve, Norma’s veil irritates Joe. Norma tosses it aside but Max is quickly to retrieve it from the floor (Veil = Crown). Another thing that IShow MoreRelatedEssay on â€Å"Dark Film† and Sunset Blvd.1072 Words   |  5 PagesFilm noir, by translation alone, means dark film, and by that measurement Sunset Boulevard certainly fits the genre. 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Auditor Independence and Needs for an Auditor †Free Samples

Questions: 1.What It Means For An Auditor To Be Independent? 2.How Can An Auditor Be Independent When Being Paid By The Client? Answers: Introduction When it comes to conducting an audit of a client for which he or she is being paid, the theory of independence in the conduct of work plays a lead role. The auditor independence is crucial from the view point of an external auditor. An auditors independence is coupled with truthfulness and impartiality in the approach of the audit process. Thus the profession desires the professional to carry on the work of the audit in an independent manner thus ensuring that his work is not impacted by any such acts of the client which would bring disrepute to the profession. The said essay focuses upon the fact as to what does independence in the field of auditing mean and how can he or she carry on the work of an audit independently without any biasness, specifically when the client is paying him for the work. This is the area wherein the auditors independence is seen to be at risk as is rightly narrated by Reiter and Williams in their journal article named The philosophy and rhetoric of auditor independence concepts. As is rightly said by them, the audit work should be conducted in a free manner is generally seen to be in trouble simply because of the financial arrangement that they have with the client. Thus the essay mainly emphasises upon this area, describing about how an auditor can behave and act independently in spite of being paid by the client (Kueppers, Sullivan, 2010). 1. The first question that arises while conducting an audit is whether the same is being done in an independent manner or not. The main objective behind getting the audit of a company is to express an opinion which is impartial, unbiased and dependable in nature for those who are utilising the said opinion to take investment related decisions or regulatory decisions. Thus for an auditor to be independent in his opinion he is required to be independent from his mind as well as in his conduct (Elliott, Jacobson, 2006). By the former it means that the auditor should have such a mind set that allows him to express an opinion in such a state wherein he is not being impacted by any undue influences that would compromise on his expert judgement thus giving room for an individual to perform his functions of an audit with integrity and objectivity. The latter defines that an auditors appearance plays a very important role in the independence. If he appears to be independent in his conduct to the client, then his chances of missing out on material information also minimises (Fearnley et.al. 2005). As per AU 220 of AICPA defines the auditor independence as an auditor being unbiased and unprejudiced with regards the client else the professional would have to compromise on the impartiality which is a must for the dependability of his opinions irrespective of the technical proficiency that the auditor may possess (Fontaine Pilote, 2012). Further to this the International Federation of Accountants lays down a ruling that those who are part of the assurance team should always pursue to find out any possible conflicts and threats to independence, evaluate the same with regards the impact of the same on the conduct of the work and if the threats are very significant then the auditor should try to eliminate such threats so as to bring it down to an acceptable level. However if the same cannot be done so then the auditor should refuse to conduct the audit. The auditors independence can be of two types i.e. actual and perceived. As the word actual means definite, auditor independence in the actual sense means that the same is visible and is straight forward. If the auditor has any kind of a financial relationship with the client apart from the audit fees that he is to receive in lieu of the work he performs, then the auditors actual independence is said to be hindered (Almer, Olazabal, 2001). However perceived independence is to arise when there are shades of grey creep in to the normally black and white world of audit. Thus it simply means that due to a linkage between the auditor and the audit client it may seem that there is an agreement between the two and thus it is in such a circumstance that the professional judgement plays a vital role (Haste, 2015). It can be rightly said that the issue of auditor acting independently is very pivotal in nature and equally crucial for the profession as well. Independence has become an important auditing standard simply because the opinion stated by an auditor adds to the explanation and creditability of the financials of a company even if the company has not made any such statement which is false and misleading (International Organisation of Securities Commission, 2002). Due to corporate failures such as that of Enron that has occurred in the past, has made the standards related to auditor independence more comprehensive and rigorous. However after such failures also it is understood that the independence needs to be strengthened day in and day out due to the kind of mishaps and bankruptcies which have taken place specially the one which took place was the Global Financial Crisis in the year 2008 with the failing of Lehman Brothers (ASIC 2001). 2. The said issue with regards the fact that the auditor is being paid for the audit being conducted by the client may hamper the independence in his conduct is still unresolved. There have been several doubts with this issue specially with regards the external auditors. Due to the fact that they are being paid by the client for the conduct of their companys audit, thus until and unless a strong corporate governance measure is not put in line, the firm of auditors may express such opinions that are influenced by the desire to maintain good relation with clients so that their work is not taken away. If this is the situation then the fact the opinion would be true and fair becomes questionable and the shareholders are unable to rely on the opinion (Icaew.com., 2016). As is said by Reiter and Williams in the article The philosophy and rhetoric of auditor independence concepts, the metaphor Independence Is Separation has come due to the existence of the separation model which details about the independence of auditors. It says that the various threats which an auditor faces has lead to the requirement of separation so that independence in the conduct of an auditor can be achieved successfully. One such threat is the self interest threat which is said to arise due to the audit fees which an auditor receives from a client for the work being done by him. Secondly, another metaphor used for defining the independence of an auditor with regards the audit fees they receive is Independence As A Matter Of Interest, which states that the financial interest of an audit firm would provide an assurance with regards apt behavioural conduct. There lies an assumption that the independence is widespread simply due to the supremacy of financial inducements for inten tion auditing even after considering the potential prejudice of receiving audit fees, the auditor at the same time also has a dominant attention towards safeguarding the reputation of the audit firm as well. As per the two authors, these principles are basically based on the financial concepts such as materiality and the cost/benefit analysis. The auditing firms at times agree to receive such audit fees which is less than the actual market rate simply to secure the work and further cover up the deficit by conducting various non-audit services for the client. One of the most eminent example which showed the influence of the auditor with regards the audit fees being charged is the case of Enron, when in the year 2000, Anderson had received a fees of $27m for conducting non-audit services in comparison to $25m for the audit conducted. Due to this the company fell down and the reason was the fact that the auditor failed to perform his duties independently and it was proved that the professionals had compromised with the accounting simply to ensue that the work is not given to someone else (corplaw.ie., 2014). Further to this, it is true that the auditors always try to ensure that they are able to retain their clients but the same should be done not by compromising with the audit independence but by extending good service to the client (Franzel, 2014). Thus if the audit fees is significant to the total revenue of a CPA then he would ensure to go out of his way to retain which would also mean compromising on the independence as well. Conclusion Thus on a concluding note it can be rightly said that an auditor should conduct an audit independently, so as to ensure that the profession is not disrespected and the external shareholders are being able to take informed decisions with regards the companys actual performance. Such a reliance is what increases the creditability of both the firm as well as the company. One major threat to auditor independence is the audit fees which has led to various crisis in the past. Thus in order to be independent with regards the audit fees that an auditor receives, he or she should ensure that the fees does not form a significant part of the total earnings of the audit firm. However an auditor should act in a professional manner as without performing the audit function independently, the main reason for such an appointment gets defeated. References: Almer,E.D., Olazabal,M., (2001), Independence and Public Perception : Why We Need to Care, Journal of Accountancy [Online], Available at https://www.journalofaccountancy.com/issues/2001/apr/independenceandpublicperceptionwhyweneedtocare.html (Accessed 06th May 2017) ASIC., (2001), Auditor Independence and audit quality, Available at https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/auditors/auditor-independence-and-audit-quality/ (Accessed 06th May 2017) Corplaw.ie., (2014), Importance of Auditor Independence, Available at https://www.corplaw.ie/blog/bid/369348/Importance-Of-Auditor-Independence (Accessed 06th May 2017) Elliott,R.K., Jacobson,P.D., (2006), Auditor Independence concepts, The CPA Journal, 68(12), Available at https://raw.rutgers.edu/docs/Elliott/06Audit%20independence%20concepts.pdf (Accessed 06th May 2017) Fontaine,R., Pilote,C., (2012), Clients Preferred Relationship Approach with their Financial Statement Auditor, Current Issues in Auditing, vol.6, no.1, pp. 1-6, Available at https://aaapubs.org/doi/pdf/10.2308/ciia-50116?code=aaan-site (Accessed 06th May 2017) Franzel,J.M., (2014), The Importance and Positive Impact of Independent Audit Oversight, Available at https://pcaobus.org/News/Speech/Pages/11192014_FranzelIARI.aspx (Accessed 06th May 2017) Haste,J., (2015), The fundamental importance of auditor independence, Available at https://www.intheblack.com/articles/2015/11/05/the-fundamental-importance-of-auditor-independence (Accessed on 06th May 2017) International Organisation of Securities Commission, (2002), Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor Independence, Available at https://www.iosco.org/library/pubdocs/pdf/IOSCOPD133.pdf (Accessed 06th May 2017) Icaew.com., (2016), Auditor Independence Approach, Available at https://www.icaew.com/en/technical/ethics/auditor-independence/auditor-independence-approach (Accessed 06th May 2017) Fearnley, S.,Beattie, V. Brandt, R. (2005) Auditor independence and audit risk: a reconceptualisation. Journal of International Accounting Research 4(1):pp. 39-71. Kueppers,R.J., Sullivan,K.B., (2010), How and Why an independent audit matters, International Journal of Disclosure and Governance, 7(4), pp. 286-293, Available at https://link.springer.com/article/10.1057%2Fjdg.2010.22 (Accessed 06th May 2017)