Family of Woodstock, Inc. Essay

The Family of Woodstock is more than a gate away for teens and young adults; it’s the exact opposite. As an interviewee for the upcoming position here at the organization, I would like to give you my full appreciation and knowledge or reasoning as to why I applied. When looking for which organization I should apply for after getting my degree in human service, I was leaning to helping those young people of our nation. After reading and learning what this organization has to offer for the young adolescents who are in need, as well as the young adult I felt that this is where I need to provide my skills. Here is a little bit of what amazed me and what I appreciated the most about this organization. Preparing an organization is hard, understanding the needs of others, and what they possess is more difficult unless one has a heart for it. The Family of Woodstock organization began when the founders found several factors that led them to create such an inspirational organization. From learning and understanding exactly why young teens and adults decide to escape from the confines of their world. Once the problem is recognized, there were reasons to plan an organization that would help provide such needs and materials. Some of the issues they go through such as sleeping in parking lots, hitchhiking, seeking out food, as well as clothing. This led the founders to provide materials and ensure that the rights to these materials. The organization specializes in meeting the needs of the communities around them who may be in need. Looking back through the history of Family of Woodstock, one can see the multiple areas where this organization has offered services for over forty years. Since 1970, there have been a twenty-four-hour hotline setup clients to call in and get immediate support. We can see the changes that have been going on within this organization. Helping those seek help with drug and substance abuse issues, as well as trying to seek funding from the county drug commission. Medical services start to become established, as well as the free store. The Family of Woodstock has offered services each year to the main issues that are an ongoing struggle faced by the individuals in the communities close to them. The main issues they help with are emergency housing, domestic violence victims, helping teen runaways, and the homeless. There are walk-in facilities that the Family of Woodstock does  meet the immediate needs of Ulster County. When Family of Woodstock began their beliefs and values started with helping the young people who were coming to the little town of Woodstock. However, many people did not feel that it was their problem or necessity to help those because they believed it was not Woodstock’s responsibility. Nevertheless, as more and more volunteers started helping, Family of Woodstock started to come together. The volunteers are what made Family of Woodstock as successful as they are today. The main volunteer group was called the Soft Landing Machine, which helped those who were substance abusers. They spent time with those who were drug users, as well as talk with them and visit. As of today, the volunteers and employees are what make Family of Woodstock, along with the diverse backgrounds, experience, and interests, but one thing they share are common values. The Family of Woodstock has branched into different directions but has primarily stayed on the same path it was founded on. That path is helping and providing those in need with the easiest ways to get the proper assistance needed to solve their problems without doing it for them. Families of Woodstock’s doors are always open to anyone who is in need without being judged. The organization has opportunities for staffers and volunteers who are trained to help troubled individuals feel welcomed and feel comfortable. The way Family of Woodstock has developed over the last forty years comes down to them working harder than ever by providing the services that are needed without too much change. Helping others within their community and see the difference that they are making and the opportunities for others to join the Family, so they can help support others as well. All human services organizations go through some changes, but as they go through these changes, the organizations will see what works better for them as times and society have change. As long as they keep going with their founding motto and the straight path of helping those in need there is nothing wrong with a little change to improve services. Human services professionals share a common goals and values when wanting to help improve one’s life, rather than the economic well-being of an individual and the families that they serve. While most human services programs serve different clients and offer different services, most clients have many issues and needs that require them to seek out several different services. However, as human services develop programs to help service the clients, we must  remember that there should be several other services looked at for their treatments. When specializing in human services delivery we need to be aware of what major issues are causing the suffering in today’s society and what are the minor issues. This goes to say that specialization of any human service delivers has become a trend throughout the profession. The reason is because as professionals they understand what issues families and individuals go through because of their experiences or knowledge. In conclusion, Family of Woodstock has helped many human services organizations become specialized in helping. With the knowledge and understanding, as well as the importance of helping others, Family of Woodstock has become an organization that has lasted for over forty years based on what is important to them. Their values have not changed over the years, but they have expanded their knowledge of how to help those who are in need. The Family of Woodstock has continued to grow and evolve so they can reach as many of those who are suffering alone. References Burger, W. R. (2011). Human services in contemporary America (8th ed.). Belmont, CA: Brooks/Cole. Gibbons, A. (2010). Family of Woodstock turns 40. Retrieved from http://www.dailyfreeman.com/general-news/20100808/family-of-woodstock-turns-40

Operations Management Essay

1. History Since starting out in 1989, the Glad Group has grown to become one of Australia’s leading property service providers. Initially established as Glad Cleaning Services, the company provided cleaning solutions for shopping centres and businesses. In November 2006 Glad Cleaning Services re-branded itself to the Glad Group, now offering integrated property solutions. With a strong focus on customer service and great value pricing, the Glad Group has continued to develop and maintain long-term relationships with its clients over the years. Company founders Nick and Lucy Iloski recognised there was a need to offer an integrated service that specialised in flexible solutions for the retail and commercial markets. Their customer focused approach was welcomed in the market and the company grew rapidly. Today, the Glad Group excels in five key property services: Retail Cleaning, Commercial Cleaning, Security, Maintenance, and Waste Management & Environmental Solutions. Glad offers these services individually, or as an integrated property solution. 2. Introduction 2.1. Customer Service The Glad Group is based on a culture of integrity and dedication. ‘Commitment without compromise’ underpins every operation Glad undertakes. Glad Group takes customer service seriously and aims to deliver enduring value through innovative, customer focused property solutions that provide a safe, clean and friendly environment for clients, their customers and the community. High standards of customer service are obtained through employee training, compliance, and industry innovation and embracing technology. Individuals are empowered through an environment of support and encouragement, making service and solutions quicker and easier for clients. The Glad Group believes trust, integrity, and dependability is essential in every working relationship and always treats clients, employees, contractors and community ethically and with respect. 2.2. Quality Control The Glad Group is accredited to ISO 9001 Quality Management System, AS 4801 Occupational Health and Safety and ISO14001 Environmental Management System. Glad’s comprehensive integrated management system along with the use of Praxeo and Kevah software ensures the staff comply with the current laws, acts, regulations and codes of practice. This has created a safer and more secure work environment, resulting in a progressive reduction in incidents and accidents. 3. Location The Glad Group has been providing property services to the Australian market since 1989. Today the Glad Group is proud to provide services nationally to a range of market sectors including major, regional and neighbourhood shopping centres, commercial buildings, schools and universities, federal, state and local government offices and financial institutions. Glad Commercial Cleaning has several work locations. Investa Property Group, which is one of the clients of Glad Group, owns the office building at Deutsche Bank Place, 126 Phillip Street, Sydney. Located on the prime eastern edge of the CBD, Deutsche Bank Place has commanding and unrestricted views of Sydney Harbour and the Botanical Gardens and it is very convenient for employees to travel to and from. Deutsche Bank Place is a 240 m skyscraper in Sydney, New South Wales, Australia. It is located at 126 Phillip Street in the north-eastern end of the central business district, across the road from Chifley Tower. Construction began in 2002 and was completed in 2005. The building’s architect is Norman Foster of Foster and Partners. Deutsche Bank is the primary tenant, occupying 9 floors and owning the naming rights. It is owned and managed by Investa Property Group. Other major tenants are Allens Arthur, Bain & Company and Seven Wentworth. The 42,256m ² of total net lettable area boasts a NABERS Energy rating of 4.5 stars and a spectacular entry plaza. The building also offers cafà ©s, a brassiere, tenant showers, lockers and bike racks, a child care centre and outdoor areas. Located at the top of Hunter Street in the heart of the CBD, it is readily accessible by car and all public transport options. 3.1. Access It is very important these kind of commercial buildings to be easily accessible because there are lots of employees working in this building assuming 100 people for each level for a building that has 31 commercial levels beside other workers such as cleaners and securities as well as to receive the deliveries inside conveniently and timely. 4. Action Plans 4.1. Sustainability At Glad people believe corporate responsibilities include protecting the environment. That’s why an accredited environmental management system was developed. This system helps identify products or services that could affect the environment. To assist the system several policies, codes of practice, guidelines and International standards were adopted which exceed legislative compliance. All this ensures the best outcome for the environment. Every Glad employee receives training and development in the company’s environmental system. It is very important to continuously develop and tailor site specific training and education packages that focus on recycling and sustainability solutions and procedures. The Glad Group use and offer the following environmentally friendly products and services: ï  ¶Green cleaning products and water wise machines Reusable microfiber cleaning cloths Water recycling products Biodegradable products Waste management (recycling) consultancy Recently, Glad acquired the most powerful portable high pressure steam cleaner in Australia. This new chemical free steam cleaner is a powerful unit that is not only environmentally friendly but also provides: Improved levels of sanitisation Indoor/outdoor applications Graffiti removal Water heated to extremely high temperatures – killing bacteria, mould and viruses in large areas Chemical free portable high pressure steam cleaning for carpets Ideal for pavement/hard surfaces/entries & facades Pollution free operation Uses recycled water system Extraction of waste water (waste water is taken to the site and then removed from the site) 4.1.1. New Steam Clean Technology The Glad Group have mobile chemical free cleaning technology that can come to your site and clean just about anything, from floors and carpets, to car parks and railway platforms. Not only does the system of high pressure (3000 PSI) and steam (260 °C) clean, it also removes the waste and residue instantly via the extraction system (400 ft of hose). Furthermore, not only does the truck bring its own water, it takes the waste water away for recycling. 4.2. Risk and Insurance Management The Glad Group takes hazard assessment and risk management very seriously. Glad’s comprehensive approach ensures clients; their customers and employees are safe from hazards that might cause injury. Glad commission Proclaim to actively investigate and manage public liability claims swiftly and professionally on behalf of the Glad Group and clients. Prior to the commencement of any contract a risk analysis is conducted, site specific safe work method instructions are designed and then audit on an ongoing basis. To further improve safety, Glad also operates a cutting edge software system called Glad Easi. It’s a touch screen reporting program designed to provide an effective and auditable trail of information regarding employees, contractors and visitors within work sites. Due to the comprehensive approach to health & safety and the efficiency of reporting methods, the Glad Group has one of the lowest public liability and workers compensation premiums in the industry. This results in considerable cost savings to clients. 4.3. HR Compliance The Glad Group is accredited to ISO 9001 Quality Management System, AS 4801 Occupational Health and Safety and ISO14001 Environmental Management System. Glad’s comprehensive integrated management system along with the use of Praxeo and Kevah software ensures the staff comply with the current laws, acts, regulations and codes of practice. This has created a safer and more secure work environment, resulting in a progressive reduction in incidents and accidents 4.4. Induction and Training All Glad Group employees are selected through an extensive interview process. Applicants must also provide evidence of their eligibility to work in Australia. Further checks such as, criminality record and immigration (DIMA) are then conducted by the Human Resource Department to ensure eligibility. Prior to issuing all cleaners, security guards and maintenance personnel with photo identification cards, the Glad Group provide detailed induction training at Head Office via Glad Compliance Department. This includes a number of training videos incorporating OH&S endorsed procedures and detailed site instructions. All training is evaluated and recorded on an employee’s electronic training record. Eligible staff is also enrolled in Certificate I, II, III and IV courses in Cleaning and Asset Maintenance. Each of supervisors has a certificate in Asset Maintenance and extensive site experience for commercial and retail sites. 5. Innovation 5.1. G.M.R The Glad Mobile Reporting system is a powerful and flexible software solution used on hand held PDA’s. This software has assisted the Glad Group in the management of property services and the assets and life cycles of our client’s properties. The benefit it provides to clients is real-time on-site inspection reports such as: Quality assurance inspections Incident/accident reporting Damage/condition reporting OH & S audits 5.2. Glad Easi The GLAD EASI system is a touch screen software solution designed to provide an audit trail of vital information for the Glad Group and its clients. The GLAD EASI system captures data such as: Time and attendance Employees entering and exiting the premises with delivery of information at both entry and egress Authorised entry for contractors and safety requirements to be met on entry and egress Safety aspects associated with the sites The system is also used for ongoing training of site personnel via extensive OH&S video series. 5.3. Escalator Machine An innovative widely used easy to move machine to clean hard floor, stairway and escalator is coming soon to be used not only for ease of use but to save time as well.

Critical Issue in Education Essay

Education is the key determinant of development in any country in the contemporary world. Human capital development plays an important role in the overall development of any country. Schools have a common mission of providing students with developmentally appropriate education which emphasize high academic performance in addition to the student becoming socially responsible. In the long run, education is aimed to earn the students skills and knowledge that encourage them to be productive, responsible citizens in the dynamic global society. The government and teachers have a common vision in supporting education programs and students. The vision of teachers is to produce citizens who will participate productively and responsibly in a rapidly changing society through using problem solving techniques to handle everyday challenges, communicating effectively, respect of self, others and environment in which they are working in. School leaders encounter a multitude of critical issues while carrying out their day to day responsibilities and this pose a challenge in the realization of the vision and mission set by the school. The challenges experienced in most American schools include school violence, low performance due to introduction of bilingual system of education among other challenges. This paper will discuss challenges that are facing school leaders today as a result of school violence. This paper will identify several causes of school violence and the appropriate measures taken to curb the problem. What is the issue and why is it critical for schools/school leaders? School violence has affected the academic performance in schools and therefore the problem must be addressed to realize improved performance. Population is growing rapidly as indicated by the high number of students in public schools as compared to educators. Leadership in schools is been blamed for the continued increase of the school violence problem. However, discipline management in schools especially public schools has become difficult due to the high ratio of students to teachers. It becomes to do individual student follow-up. Most educators have also fallen victims of school violence and therefore some have been silenced due to improper organizational structure to govern student behavior. Students have been noted to riot while educators are in class and this raised alarm over student behavior management. School leaders experience a problem in controlling school violence due to inadequate support from parents’ especially those who argue that their kids must carry weapons to school for self defense due to increased insecurity in schools. Literature Review Many researches on school violence indicate varied results as to the causes of the social dysfunction. Forensic psychologists who study criminal behavior argue that school killers are very different from other violent youth, such as gang members or drug dealers. The school killers usually experience inferiority complex by feeling powerless and therefore become obsessed with killing or injuring others. The school killers hence direct their threats to those that threaten them or taunt them. Social loafing has been argued to increase incidences of violence in schools. Some quiet decent students become violent when in a group during a school riot or mob justice incidence. Students engage in mob justice when confronting people who attack those using guns as a defense mechanism. School viol4ence continues to create an on going challenge to the nation’s educational environment. To address the problem of school violence in the United States, it demands collaboration among educators, students, parents and social service organizations in analyzing the problems that are facing the student community, their causes and effect of the school violence. The stakeholders should then jointly find lasting solutions. Research indicates that children look for caring adults’ up to adolescence who can share with them about the critical issues facing them. Freud, a psychoanalyst theorist argues that early life experiences where children are exposed to violence at home and community around them may have a deepening effect which pushes them to violence. Criminologists, physiatrists, counselors have put the blame on the media for providing a steady diet of movies where violence is glorified and on the evolution of single parent homes. Kids who watch violent movies usually perceive violence as fun and adventurous. Moynihan in his article â€Å"Deviancy Go Down† argues that kids from single parents are more likely to engage in robbery with violence, rape and other social disorders because in most cases the single parent is financially unstable and therefore the kids look for alternative ways to achieve the socially approved goals. Lack of respects and accountability at homes has contributed to lack of respect for the law. Survey indicates that it’s common for police in the U. S. to encounter kids between ages 7 and 8 who disrespect law (Dewey, 2006). Research indicates that inequalities in the education system has contributed top the problem of increased school violence. Discrimination of some cultures, races has also led to higher levels school violence among the African-Americans who perceive that the education system disfavors them. The socio-economic disparity between Whites and blacks create rivalry between Whites and blacks. The black kids perceive that their White counterparts are being favored because of their color and social status. Research indicates that most cases of school violence go without report and it’s on the rampant rise. Physical violence at homes, appraisal of violence movies and bullying are identifies as major contributors of violence in American schools. What does the research say about this issue? School violence has become a social problem not only in the United States but also in Australia and England. National Center for Education Statistics (NCES) conducted a survey in American schools in 2003 and reported that 5% of students between ages 12 and 18 have been involved in nonfatal crimes, 4% in theft crimes while 1% of the student population had been reported as victims of violent crimes. The rate of school violence is reported to be higher in public than in private schools as indicated by the ratio of 7: 5 percent (National Center for Education Statistics, 2003). A national survey indicated that rural students had a high probability to be bullied in school than their urban and suburban counterparts. This is mainly because the rural students are generally considered to be innocent and highly regard social unity and harmony, due to difference in socialization from urban and suburban counterparts. Socialization is the process by which beliefs, norms and culture are passed from generation to generation. There are two types of socialization which include primary and secondary socialization. Primary socialization usually takes place at tender age, that is, up to 6 years. The children learn through imitation of family members, relatives and neighbors who are close to the kid. It lays a foundation for the secondary socialization. Secondary socialization agents are mainly teachers, peers and media. A national survey undertaken in 1999 among high school students indicated that 7% of students carried a weapon to school in the last month, 14% said they had been involved in a physical fight in the school premises in the past year while 5% of the students had misses school at least once in the past month because they felt unsafe in school. 1999-2001 national survey undertaken by National Center for Education Statistics indicated that 20% of all public schools experienced one or more serious crimes such as rape, sexual assault, robbery and aggravated assaults (Henry, 2000; National Center for Education Statistics, 2003; Dewey, 2006). Public schools in particular reported 71% incidences of violence and 46% of theft. Violence in schools is on the rise worldwide. However, it’s hardly reported until a kid picks a gun and slaughters another. A nationwide study undertaken by the National Center for Injury Prevention and Control on violent deaths in U. S schools indicated that 77% of the school deaths were done using guns while 17% were done using knives. A study conducted between July1, 1992 and June 30, 1999 indicated that out of 323 school-associated violent death events were mainly carried by firearms obtained from the perpetrators’ homes or from friends and relatives (Center for Disease Control and Prevention, 2003; Dewey, 2006). National Center for Education Statistics national study in 2003 indicates that male students are more likely to fall victims of school violence than their female counterparts (National Center for Education Statistics, 2003). 17% of high school girls have been reported to be abused physically while 12% of high school girls are sexually abused (The National Center on Addiction and Substance Abuse at Columbia University, 2003). Survey carried out by Justice Department in U. S in 1992 indicated a remarkable decrease in violent crime victimitization at school between 1992 and 2001 from 4. 89% in 1992 to 2. 8% in 2001. A study on school crime and safety in 2003 indicated that from 1997-2001, teachers were victims of approximately 1. 3 million nonfatal crimes at schools including 817,000 thefts and 473,000 violent crimes such as rape or sexual assault and aggravated or simple assault(Department of Education and United States Department of Justice, 2003; Dewey, 2006). School violence has become a major concern among many individuals worldwide. School violence not only affects students but teachers too. School violence has contributed to 57% deaths that occur in schools (Dewey, 2006). Exposure to violence to kids at tender age has been argued to contribute greatly to the kid been violent at school. School violence has become a determinant factor in the performance of schools. Most students fail to go to school at least once in a month for fear of being physically assaulted in school. Availability of guns in most American states has contributed greatly to the violent incidences in schools. Teachers have declared school violence as a monster affecting performance in schools. Public schools which usually have a high population of students experience the problem of school viol3nce more than private schools. This may be contributed by the high ratio of students to teachers in public schools. Some parents too have contributed to the problem of school violence because they forbid teachers to discipline their kids when they misbehave. Have Others Addressed the Issue School violence has become a significant social problem that affect the security of most schools worldwide. Various institutions and organizations have proposed solutions to solve the social problem in schools. Some propose a solution by encouraging students to engage in mob justice against those students or individuals that use guns in school. Some educators too carry guns as self defense mechanism. This has resulted in more harm than good. Most states in America have approved that educators should discipline students who are caught in engaging in violence. Some states have established juvenile delinquency rehabilitation centers where violent students are taken so as to reform. However, the centers have become overcrowded and this has reduced the effectiveness of the solution. Findings and Conclusion The problem of school violence is increasingly becoming rampant especially in the last 15 years. Research indicates that the problem can only be solved if and only if there is collaboration between educators, parents, students and social service organizations. Neglect of kids by parents especially due to commitment to jobs has deprived the kids’ parental guidance in handling everyday challenges and thus they follow their peers and mass media advices which in most times are incorrect (Edwin, 2004). Youth violence has increased significantly in the U. S over the last 15 years. Homicide has become the second leading cause of deaths for persons between ages 15 and 24 and the leading cause of death for African-Americans in this age group (National Center for Education Statistics, 2003; Centers for Disease Control and Prevention, 2003). However, most cases are never reported in the national data so the magnitude of the problem is always underestimated. National level data indicates that middle and high schools especially larger schools are at high risk for serious violence. The problem arises from the difficult in administration of discipline among the students who are usually too many for the school leaders or educators to handle. Research indicates that male students are more likely to be victims of school violence than their female counterparts. Therefore male students are more violent that female students (National Center for Education Statistics, 2003). The government should acknowledge that school violence has become a major social problem in the contemporary times and therefore direct more resources towards control of school violence. Emerging Consensus about ways to solve the Issue Physiatrists, counselors and criminologists have agreed that the problem of school violence can be solved if a policy which regulates programs in the mass media is passed. The policy should also regulate what tapes; video compact disks (VCDs) are released to the market. This will ensure that young adults are not exposed to violent scenarios or movies that may trigger them to do the same. The problem cannot be solved by one party and therefore it has been agreed that collaboration between educators, parents, students and social service organizations and other stakeholders can bring lasting solution if the stakeholders analyze the problems facing the student community, their causes and effect of school violence and then eventually generate lasting solutions to the root problems. It has been proposed that students should be involved in community development projects like cleans-ups, destitute children visitation, planting of trees among other projects. This will enhance teamwork skills and promote communication skills. This will help reduce conflict among students and consequently reduce school violence (Walker, 1995). Proposed Solutions/Recommendation Management of school violence causes will help to promote discipline and consequently high performance in academics. Several solutions have been proposed to reduce school violence cases in the American schools. The major solution involves dialogue between parents, teachers, students, social service organizations and other stakeholders on the problems facing students, their causes and effects of school violence. The stakeholders can then communally focus on finding solutions (Edwin, 2004). School should intensify security through employment of personnel that have metal detectors to ensure that no student enters the school compound with any metallic weapon like a gun which have become common weapons in the recent years. The government should install surveillance cameras within the school compound to keep track of the behavior of students. This can help reduce the incidences if school violence for fear of being caught through images taken by the cameras. This therefore enhances conformity to rules and regulations governing students. The government should finance schools to collaborate with bomb-sniffing dogs to avoid the recent trends where the Islamic students enter with bomb in their bodies and while in company of other students explode themselves (Walker, 1995). Building or enhancing student-staff relationship help reduce incidences of school violence like theft, aggravated assault and simple assault. Teachers should be encouraged to respect students in their dialogue and behavior and this will help reduce school violence which erupts as a result of inferiority complex by some students. Schools should have a referral system for neglected and abused kids. The neglected and abused kids usually experience inferiority complex and therefore develop an urge to kill or harm the people that abuse them. When separated the threat is eliminated and consequently harmony is restored (Walker, 1995). Educators and policy makers (Edwin, 2004)should involve students in future planning to avoid conflicts that arise from new laws and policies which students perceive to be undermining or threatening and therefore riot. Most riots can be avoided through dialogue to ascertain whether the proposed policies or laws are ideal and just. Educators should emphasize on academic excellence and this will encourage students to focus their energies towards academics. Educators should support students to excel through guidance and counseling in areas of deficiency and support through tuition so as to keep the students busy and focused on academics. The community should involve students in community development projects, for example, visitation of the elderly, hospital clean-up, city clean-up activities and mountain climbing to instill the participation motivation. Such activities enhance teamwork skills and this help reduce conflict that yield school violence (Walker, 1995). Summary School violence (Edwin, 2004) is a social problem which has become common in most schools worldwide. School violence has continued to increase in the last 15 years as indicated by the high school deaths in the last 15 years. School violence can only decrease if the educators, parents and students agree to do their part effectively. School violence has been contributed by various factors, for example, childhood experiences, media, neglect of kids by parents, bullying by other students and exposure to violence in the community among other factors. Surveys indicate that male students are more prone to violence than their female counterparts. Incidences of school violence (Edwin, 2004) are more in public schools than in private schools. This is said to be contributed by the high number of students in public schools who pose a challenge in discipline management. The problem of school violence has attracted many debates in most states. Leaders especially in public schools are appealing to parents, students and social service organizations to come together to analyze the problems facing the students, their causes and effects of school violence so as to communally find lasting solutions. . References Centers for Disease Control and Prevention. 2003). â€Å"Source of Firearms used by Students in school-Associated Violent Deaths. United States, 1992-1999. † Morbidity and Mortality Weekly Report. Edwin, G. R. (2004). Handbook of School Violence. Education New York: Routledge. U. S. Department of Education and U. S. Department of Justice, (2003). Indicators of School Crime and Safety: 2003. Dewey, G. C. (2006). School Violence: Fears versus Facts. Psychology. California: California University Press. Henry, S. (2000). What is School Violence? An Integrated Definition. The Annals of the American Academy of Political and Social Problems, 3(2): 11-132. National Center for Education Statistics, (2003). National Data of School Violence in The United States in 1992-2001. The National Center on Addiction and Substance Abuse at Columbia University (2003). The Formative Years: Pathways to Substance Abuse. Walker, H. M. (1995). Antisocial Behavior in School: Strategies and Best Practices. New York: Cole Publishing Company.

Leadership, Teambuilding, and Communication Term Paper

Leadership, Teambuilding, and Communication - Term Paper Example Analysis of the organizational stressors Research establishes that an organization will perform under perform positive and negative motivation factors accordingly. However, variations occur on the extent at quality of performance becomes a necessity. While under depression, the personnel implicate on the stress exerted to them as a hindrance to quality performance of obligations (CDR Associates, 2007). Whenever an organization requires an employee to perform tasks at stringent criterion approaches, the likeliness to deliver positively and to the desired target fails (Schyns & Meindl, 2005). This organizational stressor shall implicate incapacity to the personnel and a state of insecurity to his occupation. Organizations comprise of different activities thus require different employees to perform the different roles for efficiency to prevail. Research depicts that roles are distinct and assigning employees to roles that they lack adequate knowledge in serves as a stressor and a breach to adequate performance. The findings are that the aspect implies on ambiguity of performances and shall result to conflicts, as the employees will lack the ability to deliver the desired obligations. Organizational personnel may be ineffective in performance because of the working environments. Therefore, poor working environment implies physical stress as the personnel continually feel the deprivation of the best working environment. Another source of stress emanates from interpersonal demands, which implicate on styles of leadership, individual personalities, and group pressures (Gill, 2010). The four factors of employee stressors implicate on... The research establishes that an organization will perform under perform positive and negative motivation factors accordingly. Organizations comprise of different activities thus require different employees to perform the different roles for efficiency to prevail. Research depicts that roles are distinct and assigning employees to roles that they lack adequate knowledge in serves as a stressor and a breach to adequate performance. The research findings establish a good team is that which performs obligations in accordance to desired goals of the organization. A prominent shall critically denote good communication amongst them and through it, coordination of performances prevail without unduly delays. According to research, the organization shall achieve the target obligations by establishing leadership as the most integral part of the organization, necessary to interconnect labor to the other factors of production. The research establishes on the consequences that organizations meet because of poor approaches to communication, teamwork, and finding solutions to prevailing problems. Findings are that the employees will react and create a conflicting environment whenever they perceive a conflicting issue in their job environment. Therefore, a good leader should initiate on positive approaches that would lead to the implementation of teamwork and less conflicting environment and this will result to the achievement o0f organizational goals.

Structure and Framework of the Federal Courts Research Paper

Structure and Framework of the Federal Courts - Research Paper Example It is also out of the recognition that the constitution has for the broad nature of legal enforcement and the need to ensure that administration of justice and the enforcement of rule of law goes to the grassroots that there exists different parts and ranks of the court system, which is specifically assigned to interpret the constitution. This paper shall therefore visit the court system as the major framework that embodies the legal system and bring out the structure and role of the federal courts. Purpose and Function of the Topic One key aspect of the legal system in the United States and most other democratic states like United Kingdom and France is the court and the structure of it. In the United States, there is what is known as the Federal Court system, which has been vested with the power of interpretation of the law at the local level2. In essence therefore, the present topic, which is stated as â€Å"the structure and framework of the federal courts† seeks to achieve three major functions and purposes. The first purpose and function of the topic is to aid in the categorization of the federal court system. From a Congress viewpoint, the Supreme Court is the highest court in the land3. This Supreme court is overseen by a Chief Justice and eight other associate justices. But even within the Supreme Court, there are two constitutes of courts, which are the Appellate Court and Trail Courts. These bring the categorization down to smaller courts, which are made up of District Courts and Circuit Courts. In order to ensure that there is not at any point in time overburden on the courts in the jurisdiction of justice, there are as many minor courts as possible, all of whom have been assigned special duties, cases and roles to oversee and hear. Some of these include bankruptcy courts, magistrate courts, the U.S. Court of Claims, the U.S. Court of Veterans' Appeals, the U.S. Court of Military Appeals, the U.S. Tax Court, and the U.S. Court of International Trade. The second purpose and function of the topic is to clearly outline what the differences between a State Court and a Federal Court are. This is an important purpose to achieve with the topic because in a bid to educating the ordinary citizen of the legal system, it is very important for the citizen to have an idea of where to turn to in the event of different cases of legal concern. To this end, it would be said that unlike Federal Courts, most State Courts have very limited jurisdictions. From a legal perspective, this means that State Courts do not have as much power to trail wider range of cases as Federal Courts do4. Because of this, most judges in State Courts are appointed or elected only over a specified time frame and not for life as it is with Federal Courts. Some of the cases that a typical State Court would trail is reflective in the name of the court. Examples are probate court, family court, traffic court, municipal court, small claims court and juvenile court. F inally, this topic seeks to expatiate on the effectiveness of the sovereignty of the various levels of the Federal Court in the legal system and structure of the country. Indeed, one of the main principles on which the legal system works is the principle of independence. This means that every court must be given maximum room to operate without any form of interference from

Chemical Principles Assignment Example | Topics and Well Written Essays - 1250 words

Chemical Principles - Assignment Example (a) ClOF4- Cl has 7 electrons in its outer most shell. 5 electrons shared with the atoms around it while there is one lone pair. This means that there are a total of 6 electron domains. Therefore the shape is square pyramidal and the hybridization is sp3d2. (b) (CH3)2TeCl2 It has 6 electrons in its outer most shell. 4 of them are shared with the molecules around it while 2 are the lone pairs. This indicates that there are a total of 5 electron domains. Therefore Te has an sp3d hybridization having the molecular shape of see-saw. And a bond angle of 90 and 120. (c) ICl2- The ICL2- molecule has I as Iodine has Iodine as its central atom. The iodine molecule has 7 electrons, two of which have been donated to the Cl molecules satisfying their octet. The iodine has a negative charge, meaning that it also has eight electrons. 3 lone pairs and one shared with each chlorine. The total electron domains are hence 5 indicating that Iodine has an sp3d hybridization. The shape hence becomes linear with the angle approximately equal to 180o. NOTE: Some of the answers to this section REQUIRE structural formulae drawn in Symyx Draw (freeware available from the Accelrys website). There is a tutorial in the Organic folder of the Chemical Principles module in Blackboard to assist in learning how to use Symyx

Organization Development and Change Essay Example | Topics and Well Written Essays - 750 words - 8

Organization Development and Change - Essay Example lly taking into consideration are the content of the agreement (contract) as well as the inter-personal relationships that may occur in the process of organizational development. It is usually imperative that certain issues, specifically the content of the contract are mentioned and comprehended at initial stage of the contract. One of the issues that is usually addressed by many organizations making efforts to engage into contract is clarification of the specific terms of the agreement: This is usually undertaken in order to ensure that the two parties do not engage in future conflicts by improving the level at, which they understand the terms of the contract. Another main focus in regard to content-oriented issues that are usually exhibited during contracts in organizational development process is the essence of addressing complex issues that may arise among professionals and stakeholders engaged in making the contract. That is, it is imperative to set terms that basically indicate the role of each stakeholder for instance: Who is responsible for solving any form of conflict that may arise in future; indicating issues to be addressed by the contract; ways by, which the overall goals of the contract will be achieved and the specific phases/stages of the organizational development process. The process of organizational development also involves the engagement into contract that basically leads into development of relationships. The process of organizational development usually begins with a scenario where one of the stakeholders in the organization contacts other organizational development practitioners in order to engage into a contract. The stakeholder may be the Chief Executive Officer or even a project manager that is facing challenges in regard to certain issues of organizational development. The process of determining whether the two parties should engage into any form of relationship is usually guided by a clear statement of the specific functions of the

Analysis of Vocational Leader Essay Example | Topics and Well Written Essays - 250 words

Analysis of Vocational Leader - Essay Example It resulted to people becoming more preoccupied with maximization of wealth than serving the common good. To avoid this tendency, the book Vocation of a Business Leader: A Reflection prescribed that leaders should be more preoccupied in producing goods and services that addresses human genuine needs, that they should be more responsible in conducting themselves and their businesses. The issues covered in the book is very much related to Accounting because the recent corporate scandals that rocked America and slid this country into recession was caused by the issues tackled in the book- too much emphasis on wealth maximization rather than producing goods and services that serves genuine human needs. Companies such as Enron and Worldcom cheated on their financial reports so that their company would appear good and attract more investors and continue to receive financial rewards (i.e. fat bonuses). If the prescription in the book will be seriously taken, managers and executives would instead look after the welfare of the community at large before their own. This issues is not limited to companies but also on a personal level. Young people now tend to think how their acts would benefit themselves first before being motivated to do it. For example, when one starts a business, it is the profit that is being considered first before creating a product or service that would serve its customers

Celebrities as Role Models Essay Example | Topics and Well Written Essays - 1000 words

Celebrities as Role Models - Essay Example Additionally, many Americans still know these names and the accomplishments attached to them. But, in recent decades, the most respected and famous names are individuals who have had virtually no positive impact upon society. These people are celebrities. They are people such as Britney Spears, Paris Hilton, and Ray Lewis. Unfortunately, individuals in society often seek to imitate those people who society values. American society values the celebrity, so many people choose to imitate the actions of celebrities. While it is safe to assume that most adults can make moral judgments about a celebrity’s actions and then choose to condone or condemn the behavior, most children lack the intellectual development needed to make these types of judgments. As such, children are prone to imitating the negative actions of the celebrity role models society presents, and this imitation has lasting effects on the child’s development. One area of a child’s development that celebr ity role models affect is moral development. Originally, American society promoted figures whose behavior and accomplishments were morally upright. Every child learned the example of Abraham Lincoln, who could not tell a lie. Schools and other socializing institutions used these figures to teach children the morals that they should adopt and imitate. Currently, American society promotes celebrities whose morals are questionable, at best, and reprehensible, at worst. As Paul Hollander states regarding how American society chooses celebrities in â€Å"Why the Celebrity Cult?,† â€Å"Moral qualifications in particular are unimportant and irrelevant—it is being well known that matters not moral character.† This statement does not mean that all celebrities are immoral, as many do promote moral values and causes, but children are exposed to many negative influences in the celebrities society pushes at them. Take an example of a celebrity who Disney touted as a model f or children, Miley Cyrus. In her show, Hannah Montana on the Disney Channel, Miley Cyrus portrayed a character that embodied moral values that were positive. However, this role did not give her the level of celebrity that she currently enjoys. That resulted from videos of her smoking a drug from a bong, taking controversial sexualized photographs for a magazine, and performing sexualized dance routines while still under the age of eighteen. The message to children in this case is clear. One does not become famous for performing as a positive role model but by performing controversial acts in which children should not engage, acts such as drug use and the sexualization of children. Another area of the child’s development that celebrity affects is intellectual development. Instead of promoting figures known for their intellectual accomplishments, American society ignores these influential people in preference to celebrities. Early American hero Benjamin Franklin was a positive role model who had great success as an inventor and scientist, uncovering many scientific concepts and applying them in a range of devices. Writers who achieved fame early in American history were known for the excellence of their intellect. Mark Twain skewered society with a rapier wit. To be famous, a child would want to imitate the intellectual accomplishments of these figures. Now, the celebrities that children seek to imitate â€Å"aren’t particularly well-educated and informed. They’

Managment Essay Example | Topics and Well Written Essays - 250 words - 1

Managment - Essay Example Joe’s performance problem be attributed the lack of a training programs. The manager admits that the firm has gone for long without career counseling, the fact that Joe is not a graduate he needs regular training given the nature of the job. Lack of motivation his performance has also affected, motivation can be linked to job performance or receiving unfair treatment. This can be analyzed by evaluating Joe’s hard work in designing projects, but in return of this hard work and effort reward he gets discriminated against his fellow colleagues, this has demoralized him to the extent of even daydreaming on his desk. In addition, the norm that employees do not leave early on Friday has also affected Joe’s performance owing that he has a wife and children who he requires more time to rest and enjoy with them(Schwartz 77). Joe’s behavior to sleep on his desk is inappropriate this can encourage other employees to relax even in prime times. This behavior needs to be checked out to curb its spread. The fact that Joes job satisfaction is low due by the rewards he get from his high performance he needs intrinsic rewards. Joes work can be redesigned so that he can enjoy rotation thus encouraging specialization in areas of interest (Schwartz

Communication strategy report Essay Example | Topics and Well Written Essays - 1750 words

Communication strategy report - Essay Example So, this report will include the kinds of crisis situation the 7-Eleven might face, the consequences of those crises, the need and rationale to develop a crisis-communication plan, an overview of that plan and finally a projection of cost and benefits for 7-Eleven. 7-Eleven was established by the Ito-Yokado group, with its first 7-11 store set up at Koto-ku, Tokyo in 1974. Actually the predecessor for the current 7-Eleven company or stores is an American retail company called Southland Corporation. In 1972 itself, Ito-Yokado group approached the Southland Corporation for the franchise of opening 7-Eleven convenience stores in Japan. After initially rejection, Southland gave the licensing agreement and thus its first store was opened in 1974 in Tokyo. However, in course of time, the situation changed upside down, with Ito-Yokado group acquiring 70% stake in the Southland itself, and thus all the 7-Eleven stores and its franchise rights came to the Ito-Yokado group, which only transformed into Seven & I Holdings Co. in 2005. Now, 7-Eleven is the â€Å"world’s largest operator, franchisor and licensor of convenience stores†, with more than 40,000 stores all over the world, including approximately 7,600 stores in the U.S. and Canada. (â€Å"About Us†). Crisis situations are problems or challenges, which happen in an organizational setup, and which could damage the organizational operations, creates bad image in the minds of the customer, putting the organisation under media and government scrutiny. â€Å"Any situation that is threatening or could threaten to harm people or property, seriously interrupt business, damage reputation or negatively impact share value† (Bernstein). Although, organizations can face many challenges in their every day operations, most of them are controlled within the organization. Only the ones, which directly affects its customers, the common public and environment, or may be illegal in nature and

Analyzing the Narrative Essay Example for Free

Analyzing the Narrative Essay I. The Short Writing The â€Å"Winter† Essay It was the winter of 2006, in the month of January, and my junior year of high school. By this time in high school I’d had some quirky teachers and to be honest Mr. DeBruyn didn’t seem so uniquely special but apparently he had his moments. English class began on a day when it seemed like school should have been cancelled due to the blizzardous weather earlier that morning. Mr. DeBruyn had an auspicious look on his face then says, â€Å"We’re doing an in class writing assignment today but it’s not going to be in class†. The whole class paused and waited for his next sentence. He told everyone to go to our lockers and get prepared to go outside. Everyone protested and all he could say is â€Å"you have three minutes, dress warm†, as if we wouldn’t! Back in the classroom we grabbed our notebooks as best we could with our gloves, scarves, hats, and puffy winter coats to hold us back. The assignment was to write about nature, as usual, but this time from a first hand experience. We were to pick a certain aspect of what we say outside and discuss how the snow and winter weather affected it, whether it be a plant, bush, tree, or whatever. Once outside everyone was shivering and freezing trying to slap down notes as fast as possible. Mr. DeBruyn then pulled out a digital camera and took a picture of the spot each student examined. Back inside everyone rushed to finish an essay of their choppy notes. I’d hoped it wasn’t worth much of our grade. A few months went by and he hadn’t mentioned anything about the assignment, nor gave it back to us. It was April now. He returned the assignment and no one scored higher than a ‘B’, which was expected. He then gave us each a copy of the area we studied, from the pictures he had taken, and sent us back outside to re-examine the same spot. We were told to re-write the assignment and now descriptively compare the two images and had the weather conditions made the images vary. Mr. DeBruyn turned out not to be so bad, in fact he was kind of cool. I liked that he had challenged us in unique ways, and apparently so did everyone else. Turns out, his creative teaching style touched the hearts of a lot of students, not just me. As proof, he was voted as the teacher to speak at our graduation. And that is no small honor. The privilege of addressing the graduating class at their commencement exercises is a direct testament to to how much the teachers is loved and appreciated by the class. The teacher chosen, therefore, is the one who has the most positive impact on the entire class. And I most certainly agree that Mr. DeBruyn has been an inspiration, and I will never look at winter the same way again. II. Analyzing the Narrative The story of Mr. DeBruyn is a compelling piece of narrative, very simple in its use of words, but highly poignant and raw with emotions. The use of simple words and straightforward imagery makes the material accessible to everyone. However, while simple and highly accessible, the piece is equally provocative, engaging the reader in philosophical musings, while reading the piece and afterwards. Teachers and students alike will find lessons in the simple story of Mr. DeBruyn and the lessons about life that he imparts to his students. The most striking theme in the essay is the concept of education being practice by the teacher, Mr. DeBruyn. John Dewey, the great educational philosopher, once said that there is no better context for learning than the context of real life. Sadly, most classes offer pure theories without any exposure on how such theories find practical form in the real life. In particular, Dewey’s ideas on using real-life tasks and challenges find great significance in my class with Mr. DeBruyn.   The opportunities he provided the class to experience real life is truly one lesson that everyone in that class will never forget. Teaching is perhaps one of the most meaningful of all professions because every day you are given the chance to make meaningful and lasting contribution to an individual’s life. In fact the No Child Left Behind Act recognizes the singular power of teachers in the learning process; so much so that the bar has been raised for teachers in the hopes of improving the educational system. I believe that a big part of the decline in education is that most teachers have lost pride in their vocation. Teachers must have a sense of dignity of work. Unfortunately, when the work is hard and the money is tight, that is easily forgotten. As such, there is an urgent need for reforms, and the community should take an active role in making teachers feel more valued through active support and acknowledgement. By the single act of capturing winter and seeing the image compared with another season, the class became more aware of their surroundings and became more appreciative of the world around them. In one singular stroke of genius, Mr. DeBruyn was able to rekindle our sense of wonder and discovery, things which are at the very heart of learning, and is essential for every student and teacher to have, regardless of whatever subject is being taught or learned. Of course, of utmost importance is what I have learned from this class. If there is one thing that I will carry from my experience with Mr. DeBruyn, it is that you have to let your students take the lead. As a teacher you have to be very sensitive to the signals that your students are sending you individually and collectively as a class. Learners will always give you signs whether you are doing the right thing or not. You have to be ready for contingencies and be prepared to make on the spot adjustments. Let them tell you how they want to learn, because they know what they need from their teacher. I have learned to look at things from all possible levels and adopt my thinking from those perspectives. If I become a teacher, I should never impose myself on them; instead let them teach me how they want to be taught. This is an important realization that I will always keep in mind should I decide to enter the teaching vocation. Indeed while it is true that students need to feel that someone is in control and responsible for their environment and sets classroom limits but maintains them (Wong, 2001), it is more important for teachers to let the minds of the students soar in wonder and discovery. Of course it deserves to be mentioned that the things I have learned from Mr. DeBruyn goes beyond the classroom; more than teaching a lesson, Mr. DeBruyn taught us about life. III. Interacting Much has been said about the nobility of the teaching profession, and indeed, the high sense of duty and the self-sacrifices required from a teacher on a daily basis is nothing less than heroic. I see this first hand in the story of DeBruyn’s class. From this very simple essay I have realized that educational reforms do not necessarily need to cost anything. Indeed, Mr. DeBruyn has shown that it does not take too much time or money to effect a change inside the classroom. As what Mr. DeBruyn has shown, all that is needed is the passion for teaching and genuine desire to share in the learning experience. It is not difficult, and all that is needed to go back to the basics. In the educational process, all teachers must be reminded that the learning process starts with what the child knows. Prior learning is the framework where new concepts are built upon. As such, every teacher should begin with the previous lesson and connect it to the new material. Let the child see the relationship and build their own concepts. This way the child earns ownership of what he has learned because it was a result of what he already knows. These are the things I have been able to reflect upon, and it has had a profound effect in me as an individual looking her place in the sun. From firsthand experience, I have witnessed the power of the teacher to make meaningful and lasting contribution to the lives of students. Indeed the teacher is the single biggest factor that determines the success or failure of the students to learn what they should. I have realized that it is the teacher who creates the atmosphere that focuses the class on their tasks and keeps them engaged in the lessons. Indeed, every moment is an opportunity to learn, and the teacher must create that opportunity for the students. (Mujis, 2005, 75) Reading Mr. DeBruyn I have realized that Mr. Paul Trout of The Chronicle Review would be very pleased by his story. Mr. Trout, in her article entitled Shame on You, takes a critical look at education and forwards the idea that the more the classrooms are threats to the students morale and well-being. While Mr. Trout’s arguments may be valid, Mr. DeBruyn flies in the face of Mr. Trout’s thesis. There can be redemption and life-changing inspiration within the four halls of the classroom. The negative view of the teachers and the school, while not unfounded, is not always true. Across the country, teachers are making a difference in the lives of students, one kind word and encouragement at a time. According to Paul Freire’s Pedagogy of the Oppressed (1993),   Ã¢â‚¬Å"A careful analysis of the teacher-student relationship at any level, inside or outside the school, reveals its fundamentally narrative character. This relationship involves a narrating Subject (the teacher) and patient listening objects (the students).† This description of Friere depicts a one-way relationship between students and teachers, and as such, the transfer of knowledge occurs when the teacher narrates or uses words to teach. But words, while extremely powerful and effective at initiating change is not the only tool at a teacher’s disposal. Actual experiences go beyond any words to properly describe. Mr. DeBruyn proved this by immersing his class in authentic experiences, which did not need much explaining. It was an exchange of knowledge that took place in the heart. I think that the philosophy that comes closest to Mr. DeBruyn’s teaching style is the one espoused by Ms. Rachel Toor. In her article, It’s Mr. Orwell to You, she promoted a teacher-student relationship that was informal. Not informal in the sense that the students treat teachers without any respect. Rather, students approach the learning system with intimacy. They view a piece of literature as someone written by a real person, and as such, is someone they can very well relate to. By â€Å"humanizing† lessons, the students become less intimidated, are able to relax their mind and be open to more learning. Indeed, education is a complex issue that is fraught with difficulties. But no other profession is more fulfilling. To the individual who has the calling to teach. Pursue it with a heart open to all kinds of possibilities. It will not be easy, not by a long shot. But remember that a meaningful life is always fraught with sacrifices. But at the end of the day, the fulfillment is something that you cannot get anywhere else. And that alone is the reason that keeps true teachers inside the classroom each and every day.

Entrepreneurial Competencies And Business Performance Commerce Essay

Entrepreneurial Competencies And Business Performance Commerce Essay Entrepreneurship is an independent activity carried out at ones own risk, aimed at gaining regular profit from the use of property, sale of goods, performing works or services by persons registered in the manner prescribed by law (Peters, 2006). Entrepreneurship is an essential attribute of a market economy, penetrating all its institutions. Establishment (starting) of a business entity a legal entity, as well as corporate rights ownership are not business activities, except cases provided by law. An English professor Alan Hosking states that an individual entrepreneur is a person, who runs a business at his own expense, personally manages the business, is personally responsible for providing the necessary means, and makes decisions independently. His reward is a profit received as a result of business activity, and satisfaction he feels from running a free business (Rowley, 2010). But along with this, he also has to take the risk of losses in case of bankruptcy of his company. There is no generally accepted economic theory of entrepreneurship, although the need for such a theory has long been very urgent. The development of scientific understanding of the practice of entrepreneurship could be roughly called the three waves of development of the theory of business function. The first wave, which dates back to the 18th century, was associated with concentrating on the risks of an entrepreneur. The second wave in the scientific understanding of the entrepreneurship is associated with determination of innovation as its main feature. The third wave is specific for the focus on the particular personal qualities of the entrepreneur (the ability to react to changes in economic and social situation, independence in choosing and decision-making, management skills) and the role of entrepreneurship as a regulating principle in the balancing of eco system (Peters, 2006). The current stage of development of the theory of business function can be attributed to the fourth wave, the emergence of which is associated with the focus on the management aspect in the analysis of actions of the entrepreneur, and therefore on the interdisciplinary level of analysis of business problems. Currently, theoretical studies pay attention not only to entrepreneurship as a way of running business on the independent basis, but also to internal entrepreneurship, or intrapreneurship (Pinchot, 2000). The emergence of intrapreneurship is associated with the factor that many large industrial structures overtake the entrepreneurial form of organization of production. Since entrepreneurship implies the compulsory right for creative freedom, the units of integrated production structures get the right for the freedom of action, which implies the existence of intracapital the capital necessary for the implementation of the ideas lying in the base of the intra-company entrepreneurship (Pinchot, 2000; Teece, 2009). Entrepreneurship is a specific kind of economic activity (by which we mean a purposeful activity aimed at profit-making), which is based on self-initiative, responsibility and innovative entrepreneurial idea. Entrepreneurship is characterized by the presence of innovative moment whether it be manufacturing of a new product, change of the profile of activity or establishment of a new enterprise. The new system of production and quality management, introducing new methods of organizing production or new technologies are also innovative moments (Jones, 2003). Entrepreneurship represents a specific type of economic activity, since its initial stage is connected, as a rule, only with the idea the result of intellectual activity consequently gaining the materialized form. 1.2. Small and Medium Sized Enterprise The classification of small and medium-sized enterprises is usually based on the recommendations of the EU Commission of 3 April 1996, which suggests the following parameters (Jeppesen, 2005): Small and medium enterprises are the enterprises having less than 250 employees; or having an annual turnover of no more than ECU 40 million; or have a total annual balance sheet not exceeding ECU 27 million; satisfy the criterion of independence. A small business is defined as an enterprise which has less than 50 employees; or has an annual turnover not exceeding ECU 7 million; or has a total annual balance sheet not exceeding ECU 5 million; satisfies the criterion of independence. If a company initially operating as a small (medium) business within two years exceeds the criterion for the number of employees or capital structure, it loses its status as a small (medium) enterprise (Jeppesen, 2005). Modern socio-economic situation in the world is characterized by (Jones, 2003): Globalization of production and markets, high rates of technological development and modernization, increasing share of high-tech products in the market; Short life cycles, high degree of diversification of products and services, sharp fluctuations of demand for different types of products; Increasing value of intangible production, creative capital and knowledge economy in the global economy; Limited material resources and increasing requirements for environmental friendliness and safety of products; Increased demands for quality of goods and services, introduction of unified international quality standards. In these circumstances, SMEs are more flexible in responding to constantly changing market conditions, providing high efficiency of investment. As the engine of innovation, small firms provide a rapid generation of new jobs and self-employment of population when employment in traditional fields falls, thus weakening the social tension in depressed regions. Increase of the number of economically active citizens helps establish civic awareness of the population, increases creativity and willingness of society to social partnership, reduces the budget social loading, increasing opportunities to invest in development (Bhat, 2004; Jeppesen, 2005; Jones, 2003, Pinchot, 2000). Small Medium Entrepreneurship is the basis of a stable civil society. SMEs not only play a huge social role in supporting the economic activity of most of the population, but also provide significant tax revenue. In the current difficult situation, it is the SMEs that can act as a stabilizer, and therefore are worth the appropriate attention of society and government (Peters, 2006). World experience shows that if the state wants to develop dynamically and steadily, its socio-economic programs should always include measures to encourage small and medium businesses. Today, in developed countries, SMEs provide 40% to 90% of the gross domestic product (GDP) (Jeppesen, 2005). And so, it is natural that the governments of these states give priority to support the sector, providing high guarantees of private property preservation, broad economic independence and freedom of action, support of fair competition and anti-monopolistic activities, preferential loans and financing, substantial assistance in investment. Small and medium enterprises (SMEs) are recognized as an important part of the world economy and its economic structure, increasing flexibility, adaptability, enhancing stability at the expense of attracting new workers. The growing importance of small and medium-sized enterprises in industrial development, exports and employment is proved by the data of the labor force participation rates of non-agricultural SMEs (China 84.3%, Hong Kong 63.0% Indonesia 79.2%, Republic of Korea -78.5% Mexico 58.5%, Philippines 32,0%, Taiwan 68,6%, Thailand 73.8%) (Jeppesen, 2005). In the 90s, it was typical for TNCs to use the form of small business to expand their production and marketing networks. Such involvement of small enterprises is determined, above all, by the extent of their distribution. Small business is a kind of an antipode to orientation on a standardized large-scale production, which certainly played a role in the 50s and 70s creating in developed countries the basis for their welfare (Peters, 2006). The decisive role in the reassessment of SMEs was played by shifts in the socio-economic structure of developed countries, the change of orientation in consumer attitudes, motivation of labor. A differentiated point demand started to form. Individualization of consumption has changed the paradigms of service provision, stipulated the emergence of small flexible units able to rapidly respond to consumer demand (Bhat, 2004). Partial modernization that helped SMEs to fix in the world economic structure, and most importantly, rapidly changing consumer demand have created a new principle of production and sales, named customization. Its meaning is the orientation of manufacturer to the universal satisfaction of buyers requests, constant appeasing of consumer, and his binding to manufacturer. So the increase in the number of SMEs and their forms are directly dependent on industrial policy in general: small businesses are closely related to large ones, which updates the SMEs. Governments of the newly industrialized countries have managed to create competitive conditions in the economy, despite the strong position of major national conglomerates. Achieving a critical mass of SMEs in the national economy may be a factor of self-sustaining growth. 2. Entrepreneurial Competencies and SME Performance In the study The competitiveness of small and medium enterprises. A conceptualization with focus on entrepreneurial competencies, Man, Lau and Chan (2002) developed and analyzed a conceptual model describing the relationship between the specific characteristics of SMEs owners and their companies effectiveness. The presented pattern is built out of four concepts competitive scope, organizational capabilities, entrepreneurial competencies and firm performance, which will be analyzed in further subsections. Fig.4. A multi-dimensional construct of SME competitiveness Source: Model of (Man et al, 2002), The competitiveness of small and medium enterprises: A conceptualization with focus on entrepreneurial competences. 2.1. Competitive scope The competitiveness of the enterprise is a relative feature that expresses the difference between the development of the company from the development of competitive firms in the degree of satisfaction of peoples needs and in the efficiency of production. The competitiveness describes the capabilities and dynamics of the companys adaptation to the conditions of market competition. The competitiveness of the enterprise depends on several factors: the competitiveness of goods in a domestic and foreign markets, type of goods produced, market capacity (number of annual sales), simplicity of market access, homogeneity of market, competitive position of companies already operating in the market, competitiveness of the industry, ability of technological innovation in the industry, competitiveness of the region and country (Man 2002; Jeppesen, 2005; Jones 2003). As the world practice of market relations shows, the general principles that provide a competitive advantage to producers are (Jeppesen, 2005; Jones 2003): -Aim of each employee to act, to continue the job once it started. -Closeness to the customer. -Establishment of autonomy and creative atmosphere at the company. -Increased productivity through the use of peoples abilities and their desire to work. -Demonstrating the importance of common values. -Ability to hold ones ground. -Simple organization, minimum of management levels and personnel. -Ability to be both soft and hard. Keep the most important issues tightly controlled and pass less important ones to subordinates. The competitiveness of product and competitiveness of manufacturer relate to each other as part and whole. Companys ability to compete on a certain commodity market is directly dependent on the competitiveness of goods and the range of economic methods of the enterprise, impacting the results of competition. In the entrepreneur-consumer relations, the consumer acts as an indicator of the business process. The entrepreneur, in planning and organizing his activities cannot ignore consumers interests, expectations, and estimates. However, this situation does not mean that the entrepreneur is obliged to act only in strict accordance with the identified interests of consumers. He himself can form consumer demand and create new shopping needs. Thus, the entrepreneurs aim is the necessity to win consumers, to create his own range of consumers. The main means of entrepreneurs influence on consumer are the following factors (Jones, 2003): à ¢Ã¢â€š ¬Ã‚ ¢ novelty of the product and its compliance with consumer interests; à ¢Ã¢â€š ¬Ã‚ ¢ quality; à ¢Ã¢â€š ¬Ã‚ ¢ price, availability of goods; à ¢Ã¢â€š ¬Ã‚ ¢ degree of universality of goods; à ¢Ã¢â€š ¬Ã‚ ¢ presentation and packaging; à ¢Ã¢â€š ¬Ã‚ ¢ positive characteristics differing the goods from other producers; à ¢Ã¢â€š ¬Ã‚ ¢ access to after-sales services; à ¢Ã¢â€š ¬Ã‚ ¢ conformity with generally accepted or government standards; à ¢Ã¢â€š ¬Ã‚ ¢ prestige and attractiveness of advertisement, etc. Competition is an adversary activity between producers for the most profitable markets. The competition serves as a motivational force that compels manufacturers to improve product quality, reduce production costs, and increase productivity. Market competition and competition of countries they are located in have a mutual influence. At the heart of these main aspects of competitiveness is something that can be called soft components of competition, which cannot be evaluated in monetary terms and are difficult to quantify. In the industrialized countries, these components are usually more important than in developing countries. At the same time, soft components cannot be politically manipulated, and changing them requires more time than, for example, increasing productivity or building infrastructure. Despite the lack of developed methods of study, this group of factors of competition cannot be ignored. They include the following (Pinchot, 2000; Man 2002; Steenkamp 2010): work ethics, flexibility and willingness to self-improvement, willingness to work in the service sector, level of claims, openness to the outside world, labour mobility, spirit of competition. 2.2. Organizational capabilities Obviously, the stock market is ready to appreciate the value of some businesses higher, while the value of these estimates exceed than the indicators that reflect the real results of their activities. The gap between market and balance value of equity can be explained by the influence of those resources that are not included in the balance. These resources can justify the high market valuation only in the future when they start to work effectively, providing the company a substantial increase in profits. Such expectations are largely associated with intangible organizational capabilities (Man, 2002). Considering organizational capabilities as dynamic units, D. Teece (2009) defines them as the possibility of firms to integrate, build and reconfigure internal and external competencies in response to rapid environmental change. In fact, we are talking about controlling processes, which occur at all organizational levels of the enterprise. These processes in turn can be regarded as taking place in the time sequence of actions to meet the challenges. Each process can be controlled good or bad. Quality of control depends on the organizational capabilities of the enterprise. Dynamic capabilities of an enterprise can be narrowed to controlling three types of processes integration, reconfiguration, and training (Teece, 2009). The purpose of the integration process is to ensure efficient and effective coordination of resources. Moreover, these processes are the re-treatment of the already known tasks. Therefore, organizational capabilities, associated with the control over the integration processes, can be characterized as the replication capacity. Numerous case studies indicate the presence of a positive relationship between replication capability of the enterprise and the growth of business. The ability to control reconfiguration processes can be described as the ability to recognize the need of reconfiguring the structure of corporate assets and carry out the necessary internal and external transformation. This requires continuous monitoring of markets and technologies and the willingness to use the best practical experience. Reconfiguration processes lead to broad changes in the resource equipment of the enterprise (Bhat, 2004). The organizational capability to control the learning process includes the processes which through repetition and experimentation are helping to solve problems better and faster. It also allows the entrepreneur to identify new industrial opportunities. These organizational capabilities are seen as an important part of the replication and reconfiguration ability of the enterprise and are effectively expressed in them (Pinchot, 2000; Teece, 2009). D. Teece (2009) also distinguishes two types of training analytic (learning before doing) and experimental (doing before learning). Consolidation of organizational capabilities in the enterprise is the important factor in the calculations on the extended growth of the company, which requires the right balance between exploitation of existing and new capabilities. The essence of exploitation is to improve and expand existing skills and experiment with new alternatives (Steenkamp, 2010). Thus, the excess of market value of the enterprise over the balance value is due to the influence of its intangible resources, particularly organizational skills. Following the approach described by Man and Lau (2002), the potential organizational capabilities include innovative ability, ability to maintain or achieve high quality; cost effectiveness; and organicity as the ability to create organic organizational structures. The better the company codifies and transfers the knowledge of the staff, the higher is its efficiency, and thus the market value of the company. Generally, the market value of the enterprise grows, if it is well controlled processes of abstraction and absorption of knowledge and skills. 2.3. Entrepreneurial competencies The main economic goals of the SMEs in the market conditions are improving production efficiency, profit maximization, conquest of new markets and meeting the needs of the team. However, with the growing of influence of economic risk factors, there appear the advantages of free pricing, the possibilities of self-selection of suppliers and consumers. Entrepreneurship as a process is a complex chain of targeted actions of entrepreneurs, possessing certain entrepreneurial competencies (Table 1), since the inception of entrepreneurial ideas and ending with their embodiment in specific business projects. Table 1 showing Entrepreneurial competencies, their behavioral focus and preliminary elements. Adapted from (Thi, 2009) This process requires large expenditures of all factors of production, it is often doomed to a temporary setback, but eventually the entrepreneur is satisfied with the income. Consequently, entrepreneurship as a process involves the search for new creative ideas, their analysis and evaluation from the perspective of market needs and economic benefits, the formation of goals to implement the ideas, turning ideas into a new enterprise, the development of new products, improvement of the production organization, i.e. in implementing and translating ideas into concrete results (product, technology, services, etc.), bringing the entrepreneur the profit (Rowley, 2010; Steenkamp, 2010). Development and implementation of enterprise strategy consists in managing the economy at the micro level (Steenkamp, 2010), which requires the construction of an appropriate system that performs the following functions: directing (justification of goals and choice of ways of achieve them); coordinating (balancing of the major resource constraints and coordination of conflicting interests of all participants of production process); stimulating (activation of the driving forces of development). Experience shows that with the complexity of implementation of all tasks, one of the most difficult to implement is the last of these functions. It aims to motivate the employee to the success of the common business and the realization of his abilities and opportunities. Typically, traditional methods help to solve such a problem in practice only partially. According to experts (Jones, 2003; Bhat, 2004; Man, 2002; Rowley, 2010), most national economies now use less than a half of the creative potential of its employees (and this is obviously one of the root causes of the current crisis situation). Therefore, the way out of the deadlock should be sought in the motivation of people, in the first place, that is, in the sphere of interaction of their interests and benefits. But this requires a clear understanding of the composition and structure of economic interests in a managed team, it requires knowing and taking into account the interests not only common to the whole enterprise, but also the specific ones those of teams units (primary, ancillary, administrative, etc.), as well as of different categories of workers (by gender, age, skill level, etc.). The internal mechanism of economic management, the mechanism of stimulation and motivation cannot operate without such knowledge (Bhat, 2004). However, the external outline is equally important the mechanism of interaction between enterprises with different agents and contractors, partners and competitors in the region, country and abroad. This mechanism is even more complicated because of its novelty and the set of largely unfamiliar requirements introduced today by the market. The development of the models of behavior of enterprises with entities of external outline of relationship requires continuous analysis monitoring tracking the status of the external outline and timely identifying the emerging problems. First and foremost, it is the problem of marketing. Thus, the tasks mentioned above can be divided into two levels: macroeconomic (development of rules of the game by public authorities) and microeconomic (direct adaptation of concrete businesses to the new conditions of production and consumption of goods). According to the conceptualized model of the authors (Man, 2002), Strategic and commitment competencies, competitive scope, and organizational capabilities will positively influence the performance of an SME through their interactive effect. 2.4. Firm performance Firm performance or efficiency is the most important qualitative characteristics of management at all levels. It is a measure of production activity on the distribution and processing of various resources (tangible and intangible) (Man, 2002; Peters, 2006; Phusavat, 2007). Performance can be measured through the coefficient the ratio of results at the output of the resources and at their entrance. The problem of performance is in general is not new; it exists in varying interpretation from the period of appearance of material production and reflects the relationship of production relations of a particular type of production. Under the conditions of market relations, when the results of one market actors depend on the clarity and coherence of other actors, the problem of efficiency is a decisive one. The system of performance indicators should provide a comprehensive assessment of the usage of all enterprise resources and contain all the general economic indicators. General indicators primarily reflect the final results of production and implementation of strategic tasks. Functional indicators are used to analyze and identify the effectiveness of reserves, eliminate bottlenecks in production. As a multidimensional phenomenon, performance can be measured by the following 4 groups of indicators (Phusavat, 2007): 1. General indicators of economic efficiency (the rate of output growth, overall profitability and its growth, etc.); 2. Labor efficiency indicators (growth rate of labor productivity, share of growth in output as a result of productivity growth, etc.); 3. Indicators of fixed assets, operating assets and capital investments (capital productivity ratio, growth of operating assets to the growth of commodity output, the relative savings of production capital funds, working capital turnover, payback period of capital investment, etc.); 4. Performance indicators of material resources (relative savings of material costs, decrease of specific consumption of materials, etc.). Table 2 showing mostly used financial performance measures Source: taken from the research of (Thi, 2009) Table 3 showing financial and nonfinancial measures The provided indicators reflect the combined result of entrepreneurial activity. They are aggregated by many factors and may, in fact, be called generalizing. However, entrepreneurship includes a number of relatively independent activities: industrial, financial, commercial, communication, each of which has a direct impact on the results and thus, largely determines the performance of the entire business system. Each activity creates its own results, calculated in the indicators, reflecting the performance of individual business subsystems. If for evaluating the performance of the financial subsystem it is possible to use a set of indicators and parameters such as income from operations, cost of sales, net income excluding share of profit of associated companies, net tax before taxation and others, for a subsystem like the manufacturing one it is appropriate to suggest the following additional indicators (Peters, 2006; Phusavat, 2007): à ¢Ã¢â€š ¬Ã‚ ¢ production efficiency calculated by the type of resource output; à ¢Ã¢â€š ¬Ã‚ ¢ labor productivity; à ¢Ã¢â€š ¬Ã‚ ¢ profitability; à ¢Ã¢â€š ¬Ã‚ ¢ measure of the effectiveness of industrial relations; à ¢Ã¢â€š ¬Ã‚ ¢ system of indicators reflecting the efficiency of production management; à ¢Ã¢â€š ¬Ã‚ ¢ indicator of the efficiency of HR management; à ¢Ã¢â€š ¬Ã‚ ¢ system of indicators characterizing the efficiency of use of production and marketing information and others. The effectiveness of commercial subsystems can be assessed using ratios that make up the volume of product sales and expenses for the organization of its marketing and promotion, as well as indicators expressing coherence, interdependence and complementarity of the various elements of supply chain: à ¢Ã¢â€š ¬Ã‚ ¢ indicator of the effectiveness of various sales channels, marketing systems, and intermediaries; à ¢Ã¢â€š ¬Ã‚ ¢ system of indicators reflecting the effectiveness of sales network; à ¢Ã¢â€š ¬Ã‚ ¢ index of reliability of intermediaries selection; à ¢Ã¢â€š ¬Ã‚ ¢ system of indicators reflecting the effectiveness of sales and marketing information; à ¢Ã¢â€š ¬Ã‚ ¢ indicators of the extent to which supply chain goals comply with objectives of marketing; à ¢Ã¢â€š ¬Ã‚ ¢ duration of the implementation period (in relation to the cost of the marketing); à ¢Ã¢â€š ¬Ã‚ ¢ indicator of the relative value of the profit in the total turnover. Speaking separately on the effectiveness of communication subsystem, it must be emphasized that it is, in this case, not the whole system of market communication (effectiveness of various communication links is evaluated in different subsystems), but the communication between producer and consumer. This subsystem can use the following additional performance indicators (Steenkamp, 2010): à ¢Ã¢â€š ¬Ã‚ ¢ effectiveness of advertising (economic and socio-psychological); à ¢Ã¢â€š ¬Ã‚ ¢ effectiveness of sales promotion; à ¢Ã¢â€š ¬Ã‚ ¢ system of indicators of exhibitions; à ¢Ã¢â€š ¬Ã‚ ¢ effectiveness of use of various means of advertising influence à ¢Ã¢â€š ¬Ã‚ ¢ effectiveness of motivation study; à ¢Ã¢â€š ¬Ã‚ ¢ system of indicators that reflect the information components; à ¢Ã¢â€š ¬Ã‚ ¢ effective use of tools for creating public opinion about the company and its products. The index image of the enterprise deserves special attention. It can be used as an indicator of the result not only in the communicative subsystems, but in some cases and in relation to the entire system of entrepreneurship. For example, if a business entity is guided by the concept of socio-economic marketing and suggests operating in the long run, it can build target settings based on the need to strengthen consumers trust, to acquire the necessary social status and public recognition. In this case, the assessment of its performance can be performed through the characteristics that reflect its image (Steenkamp, 2010; Bhat, 2004; Man, 2002). The disadvantage of such assessment is unavoidable conventionality of the resulting indicators obtained with the help of the expert method. It can be reduced by the full use of norms and rules pertaining to expert modeling. In general, business performance can be evaluated not only by the size of the profit, but also by changes of the market value of the enterprise. The economic efficiency of production refers to the degree of utilization of productive capacities, which is indicated by the relation of the results and costs of social production. The higher result at the same cost, the faster it grows in the calculation per unit of socially necessary labor cost, or the less the cost per unit of useful effect, the higher is the production efficiency. The generalized criterion of economic efficiency of social production is the level of labor productivity.

Content Of Professional Ethics For Accountants Accounting Essay

Content Of Professional Ethics For Accountants Accounting Essay Introduction Code of professional conduct for accountants, is the basic content of professional ethics for accountants, which the accountants should follow in the occupation activity and is used to adjust the behavior of accountants. Along with the economic development, the behavior standards, the working types and the social environment has had the change largely. Meanwhile, peoples ideology and value is also changing. And the code of ethics for professional accountants to engender ethical behavior is ineffective. Lovell (1995) said: Much criticism has been arisen at the accounting profession, such as the failure of accounting documents and the failure of the accountancy profession satisfactorily to take account of the public interest in the determination of the future of accounting and auditing practice. Many problems have risen, such as, accounting information untruthful, accounting actions nonstandard. It disarranges  the order of the accounting profession. So commentators have questioned t he effectiveness of the code. In this article, it will discuss why the code of professional conduct for accountants is ineffective. It refers five aspects that are important. Body There are flaw and crack existing in the system construction. Related law and code of accountants are not perfect, and the system is imperfect, which carries out it can be accommodating and is very easy to take advantage. Some accountant regulations system is obsolete, does not adapt with the present economic work activity, and needs to revise. According to Reiter (1997), there should be new paradigms for accounting practice, in order to engender ethical behavior of accountant. Also there are many kinds of accounting code at the same time, which affected the behavior of members of the accounting profession. Accounting Moreover accountant the object locates the environment of accounting is complicated and diversified, which carries it difficulty on the accurate localization and the measurement. The definition of the accountants behavior in the laws and regulations is explicit, so the enterprise is very easy to operate in advantage of the criterion crack. Social intermediary organizations have not carry out the code strictly independently, objectively, fairly. Richardson, Cullen and Richardson (1996) said accounting and the accountants behavior is influenced by the managers. Accounting firms and other social intermediaries rely heavily on the intentions of manager. with the driving of fierce market competition, appetite of interest and short-action, they go against the code of ethics for professional accountants, to earn much from the company that should be audited, turn a blind eye to the distortion of accounting information or even be an element, which damaged the independence of CPA audit services, and did not really play an role of supervision, accounting distortion information has become inevitable. According to Morgan (1996), in his research, we can see that accounting contributes to the processes of social and organizational production is a big reason that the code for accountants is ineffective. Social environment also influences the actions of accountants. Social environment means a kind of atmosphere, including a traditional habits of thought, concepts of value, manner of behavior, and the traditional attitude and view on the economy. According to Maury (Maury McCarthy 2007), he thought environment that supported these accounting and ethical. With the economic development, the behavior standards, the working types and the social environment has had the change largely. Meanwhile, peoples ideology and value is also changing. And the code of ethics for professional accountants to engender ethical behavior is ineffective. Many problems have risen, such as, accounting information untruthful, accounting actions nonstandard. It disarranges  the order of the accounting profession Low qualities of accountants result in the ineffective of the code. According to Lovell (1995), moral reasoning and moral atmosphere is key aspect to maintain the order of accounting profession. Firstly, its poor self-discipline. Since the development of competitive social market economy and the impact on values, part of the lower moral accountants are often difficult to resist temptation and adhere to the principle, so that individualism, money worship, hedonism is worse and worse. Everett and Green (2006) said that the nature of accounting virtues was changing. They earn money by not recording the income and deliberately forging, altering, concealing, destroying the accounting information. Secondly, many accounting staffs have a thin sense of law. Some members of the accounting profession do not study law and the method of accounting standards, know little about the accounting code, or even ignore the laws and regulations. They do not adjust accounts and supervise according to the regulations. Last, the accountants have a poor sense of professional ethics. Some accountants usually do not pay attention to the cultivation of professional ethics, no establish a real idea of good faith, so in practical work, when they met with conflicts of national interests, social interests, unit and individual interests, they can not stick to principles and do not act according to rules and regulations, rather from private interests, made a breach of professional ethics in the conduct of accounting. Internal oversight mechanism is not perfect and lack of self-discipline mechanism. Some leaders want to gain political advantage, and capital, so they require the enterprises accountants to work for them. Accountants are often out of self-protection, yield to pressure from the leadership and passive false accounts. Some internal control system is ineffective and not implemented. With lack of independence, the internal audit is difficult to do oversight. Effective corporate governance and internal control system is the base to carry out the code for accountants. Conclusion Code of professional conduct for accountants should be a reflection of the accounting personnels morals behavior. As a code, its used to instruct the accountancy, to restrain the behavior of accountants. Code of professional conduct for accountants is important in engender ethical behavior, which can guarantee the accounting data real and complete, and maintaining the order of the activities of accountants, and promoting the development of social market economy. This article has talked about the reasons that led the ineffective of the code of professional conduct for accountants. In face with these problems, its high time for us to take some actions to solve it, to make a good environment for accounting and engendering ethical behavior. Task 2 Introduction Accountants take the main responsibility of accounting activities, pros or cons of their ethical quality and professional quality will directly affect the quality of accounting units. There are many ethical problems about the accountants which have been inferred in the Question 1, such as untruth accounting information, making fallacious information, distorting the accounting data, forging voucher, and even disobeying the law. The code of Ethics is different from the law. Accounting law and regulations as a mandatory standard, it requires unconditional in accordance with the requirements of legal to act. And accounting ethics from faith, character, ability and that much more profound level of nature and to influence and improve the quality of accounting behavior. Next, it will talk about how to make an effective code of ethics for professional accountants and the reasons. In this part, it relates five important reasons, and explains them separately. Body Its a base to amend and improve the code of accounting to strengthen the building of the ethics for professional accountants. Development and improvement of the code of accounting is essentially a process of institutional change and innovation. This process must follow the principle of effectiveness. It is necessary to firmly lock the long-term reform of the accounting norm system of goals, but also give full consideration to the construction of the existing accounting standard model and the features; it is necessary to consider the key constraints of the code in institutional arrangements, but also to consider the influence of informal institution such as accounting environment. Effective corporate governance and internal control system is important to the implementation of code of accounting. Tisha, Emerson, Conroy and Stanley (2007) We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. So improve the system and code is important. Internal Control Systems provides a good internal environment the in the operation of the code for accountants in the enterprise. Internal control system can be divided into internal accounting control and internal management control, standard, systematic, scientific internal control system enhances the monitoring efforts of accounting standard, which can reduced the problem of not obey the code from the source. Internal accounting control is the key in the internal control. The process of establishment of sound internal accounting control itself is the implementation of the code accountants in the enterprise process; internal accounting control in bu siness operations based on standard or another is one of the basic content of the accounting standard. The strength of full range of accounting supervision system is a system protect for the smooth operation of the code for the accountants. Firstly, strengthen internal accounting control system which is based on the internal audit. The internal audit has incomparable advantages compared with the external regulation: at first, the internal audit staff can participate in the enterprise daily business activities, so the information accessed is more specific, detailed and systematic than external regulators; whats more, the internal audit belongs to the internal management of enterprises, so it can identify problems earlier and resolved internally in advance, which can earn the trust of the leaders; at last, the internal audit is aimed to ensure the smooth operation of the economic and improve economic benefit of the company, which is in agreement with the final goal of the accounting and leadership accountability goals. Secondly, establishing and improving a full range of external monito ring system is the guarantee to the smooth implementation of the code for the accountants. As Donaldson (1982) said, to make the code more effective, it should authorize more public proceedings. External supervision include civilian oversight of accounting firms as the behalf of investors; the government supervision implemented by the financial sector and other relevant departments and other forms of extensive social monitoring such as public opinion. Under certain conditions, a wide range of community supervision in particular public opinion can play role of oversight mechanisms which other machineries are difficult to do. Optimization of the action of the accountants is also a key aspect. Optimization of the accountants action means to optimize the entity  to achieving the integration effects of group behavior, to improve efficiency and to achieve and create important subject guarantee and the environment to implement the code. Provide a good social environment for it also influences the actions of accountants. In the opinion of Cohen, Pant and Sharp (1992), cultural and socioeconomic factors could impede the acceptance and implementation of a professions international code of conduct. According to Stevens (2008)Culture and effective communication are key components to a codes success. Publicity and education is important. disseminate systematically and explain accountancy professional ethics through certain means and methods then it can create a strong atmosphere of public opinion and gradually penetrate into the depths of peoples minds which can purify the inner world, improve the cognitive standa rds, establish a moral normative value. Another measure is set an example for demonstration. Influence the ethical behavior of accounting practitioners, through publicity and education on the advanced models. Examples can be inspirational and set forward goals which can result in great mental strength. à ¦Ã…“-à ¨Ã‚ ¯Ã‚ » à ¦Ã‹Å" ¾Ãƒ §Ã‚ ¤Ã‚ ºÃƒ ¥Ã‚ ¯Ã‚ ¹Ãƒ ¥Ã‚ ºÃ¢â‚¬ Ãƒ §Ã… ¡Ã¢â‚¬Å¾Ãƒ ¦Ã¢â‚¬ ¹Ã¢â‚¬ °Ãƒ ¤Ã‚ ¸Ã‚ Ãƒ ¥Ã‚ ­-à §Ã‚ ¬Ã‚ ¦Ãƒ §Ã… ¡Ã¢â‚¬Å¾Ãƒ ¦Ã¢â‚¬ ¹Ã‚ ¼Ãƒ ©Ã… ¸Ã‚ ³ à ¥Ã‚ ­-à ¥Ã¢â‚¬ ¦Ã‚ ¸ à ¦Ã… ¸Ã‚ ¥Ãƒ §Ã…“†¹Ãƒ ¥Ã‚ ­-à ¥Ã¢â‚¬ ¦Ã‚ ¸Ãƒ ¨Ã‚ ¯Ã‚ ¦Ãƒ §Ã‚ »Ã¢â‚¬  Ãƒ ¥Ã¢â‚¬  Ã¢â‚¬ ¦Ãƒ ¥Ã‚ ®Ã‚ ¹ To create an excellence property rights environment is important. Social environment means a kind of atmosphere, including a traditional habits of thought, concepts of value, manner of behavior, and the traditional attitude and view on the economy. Clear definition of property rights is the main factor for accountants conduct accounting activities based on the code. Conclusion The code for accountants aims to engendering ethical behaviors, and its apparent that carrying out the code for accountants and improving the ethical behavior of accountants are important in the accounting activities. From recent research, it showed that the code is not effective, as it says in the book of Dandago (2003). So its high time to take some actions, such as the five actions talked above: amending and improving the code, effective corporate governance and internal control system, full range of accounting supervision system, optimization of the action of the accountants and creating an excellence property rights environment. The code of ethics for professional accountants constitutes a guide, which restricts and regulates the ethical behavior of accounting activities. It represents the accountancy professions moral responsibility and obligation to society. Strengthen the building of the accounting code of ethics can make it effective in standardizing accounting behavior.