Sunday, December 29, 2019
Essay About Children - 721 Words
The fresh aroma of food filled the air of the banquet. The bare tables were just washed down and cleaned. The trays were stacked neatly and everyone was gathered together. There was a chair and table by the entrance. On the table was a bucket of tokens and sitting in the chair was Kris Johnson. The host, whose name sounded like ââ¬Å"Kathy,â⬠clapped her hands together. We all looked towards her and saw the bright smile on her face and the glint in her eyes. ââ¬Å"Thank you all for being here today,â⬠she exclaimed loudly. Her eyes personally sought our own as she spoke, as if she were directing it specifically to us. ââ¬Å"This is a fun experience, I assure you. Youââ¬â¢ll have so much fun here, and again I thank you for volunteering.â⬠I looked towards theâ⬠¦show more contentâ⬠¦There was milk, coffee, water, milk, and chocolate milk. As I sat down, Kendra Johnson came over and smiled at me. ââ¬Å"What would you like to drink?â⬠she questioned nicely, her hands in the pocket of her apron. ââ¬Å"Ummâ⬠¦do you have coffee?â⬠I asked. I really liked coffee, so I figured if they had some I might get it. Kendra made a face and rushed off to get the coffee. I picked up a fork and poked at my shepherdââ¬â¢s pot pie. It looked really good. It was like a cross between meatloaf and mashed potatoes with gravy on top. I also got chocolate pudding, butter, and a corn cob. A few minutes later the doors opened and I watched as people streamed in. I took a sip of my coffee and started to eat my food, which tasted really good. A man come over, who looked around his midââ¬â¢ sixties. He sat down at the spot across from me and smiled brightly. ââ¬Å"Hello!â⬠he greeted cheerily and picked up his fork. He started to eat his shepherdââ¬â¢s pie and grinned at me. ââ¬Å"This sure is good, isnââ¬â¢t?â⬠he muttered before focusing on his food again. I smiled back at him. ââ¬Å"Yeah it is. Whatââ¬â¢s your name?â⬠ââ¬Å"Paul; whatââ¬â¢s your name?â⬠he shot back quickly and continue to eat more food. ââ¬Å"Itââ¬â¢s Karen,â⬠I replied with a smile and picked up my corn cob. I started to eat it when Paul started talking again. ââ¬Å"Well, Karen, you should smile more. I mean, youââ¬â¢re so friendly so far and you smile a lot and you seem so kind and caring; thatââ¬â¢s why I chose to sit with you. Keep smiling andShow MoreRelatedEssay About Children1498 Words à |à 6 PagesThe nurse explained to my parents that the doctor would be right in as they headed over to sit of the padded maroon chairs, while I opted to sit on the floor against the wall. While waiting for the doctor to arrive my parents engaged in conversation about how my fathers new promotion was going. I, on the other hand, chose to contemplate how this doctorââ¬â¢s office didnââ¬â¢t smell like the others I had visited. This one had more of an air freshener scent than the antibacterial stench typically associated.Read MoreEssay About Children1098 Words à |à 5 Pagesin a note from time to time, and I will check with them toward the end of our time together to see if they have any follow-up questions. 1. Letââ¬â¢s meet each other. Say your first name only, and tell us a little bit about yourself. o Who lives at home with you and how old are the children who are living at home? 2. TEENS: (Note: This question is used to build rapport with teens and make them feel comfortable sharing with the group.) Whatââ¬â¢s the best thing thatââ¬â¢s happened to you this week? 3. PARENTS:Read MoreEssay About Children1409 Words à |à 6 Pagescontrolled by a strict government. January seventeenth every year there is a meeting for the whole town to celebrate the children. This celebration is to introduce the children to a new item. When someone turns twelve in District 16 the government chooses a sport for that child to play. A family named the Smiths just got a new baby from the government to raise. They already had two children a sixteen year old boy named James and an eleven year old girl named Morgan and now a one year old girl named LucyRead MoreEssay About Children1368 Words à |à 6 Pagescontrolled by a strict government. January seventeenth every year there is a meeting for the whole town to celebrate the children. This celebration is to introduce the children to a new item. When someone turns twelve in District 16 the government chooses a sport for that child to play. A family named the Smiths just got a new baby from the government to raise. The y already had two children a sixteen year old boy named James and a eleven year old girl named Morgan and now a one year old girl named LucyRead MoreEssay about Children and Television1536 Words à |à 7 PagesWith the variety of programs available children are exposed to many factors concerning choice. These choices can lead to a wide array of results depending on the type of content which is viewed. Positive programming can promote the learning of valuable skills and knowledge to enable success in life, while negative programming may have diverse opposite effects. The contents of television programming affect the health, behaviors and learned life skills in children. First, a discussion of physical healthRead MoreEssay about Latchkey Children1035 Words à |à 5 PagesLatchkey Children Latchkey Children are children who return from school to an empty house because their parents are away working or their just left alone at home with little or no pa rental supervision. In todays society this is becoming more and more common due to the fact that in most households, both parents carry a job or career to support the family. Other names for Latchkey Children are children in self-care, children of working parents, unsupervisedRead MoreEssay about Children and Gangs1455 Words à |à 6 PagesChildren and Gangs à à à à Gang violence is a huge problem in America today. More and more children are joining gangs every day. It has become evident that these gangs made up of young people are causing numerous problems. Gang violence and gang activities impact all of those around the gang members. The kids in these gangs are hurting themselves, each other, their families, and the communities around them. Those who are associated with the gangs through family ties or just those who areRead MoreEssay about Feed The Children710 Words à |à 3 PagesCan you imagine getting attacked in your sleep by rats? Many child slaves in Haiti awake to such horrific conditions. Haitian children are often sent to live with wealthier or less poor relatives in return for food, shelter, education, and a better life in return for tasks performed. But many are forced into domestic slavery or restavek. Restavek is a common practice of Haitian society. Some as young as three are beaten, forced to do anythin g asked, request nothing, speak only when spoken toRead MoreEssay about Adhd in Children1924 Words à |à 8 Pagespresent without the other and still qualify for an ADHD diagnosis. Children are diagnosed with ADHD when they have met specific guidelines within these two categories. A number of parents observe signs of inattentiveness, restlessness, and impulsivity in their child even before their child starts school. The child might lose attention while playing a game or watching TV, or the child might dash about totally unrestrained. Since children mature at different levels and vary in character, nature, and energyRead MoreEssay About Killing Children1823 Words à |à 8 Pagesexpression simply turned into something that said ââ¬ËOh, he told you that too.ââ¬â¢ before he replied. ââ¬Å"Yes, I donââ¬â¢t want people risking children when thereââ¬â¢s plenty at the adoption center. Itââ¬â¢s cruel. Everyone knows this, everyone who wishes to engage in a relationship with a human is informed of this and I will help them in any way I can, but I wonââ¬â¢t allow them to risk children lives.â⬠(-- removed HTML --) (-- removed HTML --) ââ¬Å"And if they..go against the rules?â⬠Yusukeââ¬â¢s grip grows lax as his expression
Saturday, December 21, 2019
Text Of World Is Education And Health - 891 Words
Text to World Connection: A connection that I can make from the text to the world is education and health. In the story Ged went in to a coma when the monster claws his face off. I can relate this to the world because a lot of kids who go to school often hurt themselves with injuries and will have to miss out on school and they might not be the same again. This can even relate in professional sports as a player for the Chicago Bulls of the NBA named Derrick Rose had multiple knee injuries which did not let him play for a long time and now he can never live up to the outstanding player he was in his younger days. For example, Ged had to miss out on school as he healed slowly and he missed out on a lot of things at wizard school. After the coma the kids donââ¬â¢t even recognize him and leave him alone as before the coma they used to bother him. An example of a real world situation of this is when a friend of mine broke his wrist and had to miss out on a lot and it was just too hard to catch up as he ended up struggling a lot till he got back on track and this is the same thing that happened to Ged. Text to Self Connection: A connection that I can make to myself is when Ged meats a really mean kid named Jasper and Ged thinks Jasper is mocking him so he acts rood back. Jasperââ¬â¢s skills are better than Gedââ¬â¢s so Ged tries to compete with him by studying to become a master magician. Ged later learns to turn himself into a hawk but Jasper still remains unimpressed. Ged thenShow MoreRelatedChild Health Inequalities And Its Dimensions976 Words à |à 4 Pagesarticle ââ¬Å"Child health inequalities and its dimensions in Pakistanâ⬠elaborates on the inequality in health and on the rate of poverty amongst the citizens of Pakistan. The well being of a good society is linked with the good health from its community. A persons health can be influenced by several factors those factors include employment unable to receive access to healthcare services, education and low income. Records indicate that Pakistan is at the bottom 5% of countries in the world in terms of spending Read MoreSocial Class And Its Relevance1702 Words à |à 7 Pagescapital such as credentials, skills, material belongings also adds to oneââ¬â¢s position within society alongside their economic positioning (Social Theory Rewired, 2011). Bourdieuââ¬â¢s concept is an example of how social class has changed over time. This text will argue that social class is relevant and very much alive in contemporary society. The relevance of social class as a structure of inequality can be seen through the widening gap between the rich and poor globally. A report from TASC shows thatRead MoreA Report On Open Text Corporation1605 Words à |à 7 PagesINTRODUCTION Open Text Corporation is a technological company that was incorporated in June 1991. The company is designed to provide benefits by maximizing the value and reducing risks through their two main data management products, Enterprise Resource Planning (ERP) and Enterprise Information Management (EIM). The programs they offer allow businesses the ability to view every aspect of their data while increasing the quality of the information and integrating various interfaces through a singleRead MoreThe Effects Of Sports Injuries On Sports1477 Words à |à 6 PagesAll around the world, people are participating in sports for various reasons, such as for their personal interest, health and fitness, and many more. However, injuries in sports which can result in pain, loss of playing time, as well as medical expenditure can occur too often. In the more serious cases, the injuries may result in fractures of bones, which in turns cause limitation in the mobility, resulting in permanent cease of a ttendance in sports, and in limited extreme cases even death. For professionalRead MoreDiabetes Self-Management Paper1129 Words à |à 5 Pagesthe current literature, the limitations and project application for future practice. The goal for this paper is to improve diabetes self-management by means of using text messaging technology. Participant were recruitment into the program through distribution of flyers in the community, announcement via a poster in the facility. The text messaging last for 6weeks then follow by survey to measure changes. Patient-provider relationships were improved due to increase of supportive messages which lead toRead MoreTechnology And Its Impact On Society1087 Words à |à 5 Pagesof our universe, and the powers of it are good and bad. People mainly gain from the use of technology and its many uses. Without technology today, the world would be a much, much different place because of the major setback in communication and other activities and resource s. The things that technology impacts are family, education, and health. Family is one area technology impacts life in general. ââ¬Å"88% of Americans adults have a cell phone, 58% have a desktop computer, 61% have a laptopRead MorePositive helpful Technology Essays1044 Words à |à 5 Pages Our technology has led to the advancements in the health industry making it easier for sick people to get the treatment they need. Technology use being taught to children is a positive use for the future of education and is necessary for students to succeed in the world, with this education it enables them to be better prepared for the world that awaits them when they enter college and work force. Even the environment is impacted when we stop to take the time to research the things we use likeRead MoreIssues in Multicultural Education900 Words à |à 4 PagesIssues in Multicultural Education Effective instructors must understand the issues that impact multicultural education in the United States. The significance of providing an eminence instruction in an unbiased approach to all of their students is essential. The tide of demographic changes in the United States has affected most classrooms in our schools. As a result, some classroom teachers realize they must quickly acquire a comprehensive understanding of ethnic, cultural, and social-class diversityRead MoreSmoking and Brain Cancer in Women: An Educational Flyer1257 Words à |à 5 Pagesinform young women regarding the health issues caused by smoking. Smoking not only damages overall health of women but it can also cause brain cancer. The effects of smoking on health can also be transferred to children and may result into complicacies in pregnancy]2013 Smoking and Brain Cancer in Women Educational Flyer [The educational Flyer is designed to inform young women regarding the health issues caused by smoking. Smoking not only damages overall health of women but it can also cause brainRead MoreStars and Avatars1009 Words à |à 5 Pagesthat games in education would require is the element of fun. We discussed this in class and I agree, if educational games only include the education aspect and lose the fun aspect of popular games, then they will not succeed. It is up to developers of future education games to remember this because without fun a game is no longer a game, itââ¬â¢s more like an interactive text book; which would probably still be more interesting than a normal text book, but I donââ¬â¢t think an interactive text would achieve
Friday, December 13, 2019
Two Former Tyco Executives Found Guilty Free Essays
string(101) " during the period of daily revelations about its activities and the pending Congressional hearings\." The past three years have witnessed stunning financial collapses in many companies that were ranked among the most admired companies in America. Sunbeam, Enron, WorldCom, Tyco, and HealthSouth were lauded, imitated, and studied for their stunning performances. Now they are studied for their failures. We will write a custom essay sample on Two Former Tyco Executives Found Guilty or any similar topic only for you Order Now What went wrong? How could so much go so wrong? And, the inevitable question, where were the auditors and the accountants as these financial statements of well-being were released? Tyco International CEO Dennis Kozlowski, former CFO Mark Swartz, and former general counsel Mark Belnick were all indicted on charges that Kozlowski and Swartz, among others, stole $170 million from the company and pocketing $430 million from the fraudulent sale of Tyco stock. Belnick was charged with hiding $14 million in loans to himself. Tycoââ¬â¢s management fired back as well. It filed a lawsuit against Kozlowski looking to recoup $244 million in pay and benefits. Tyco, over the period between 1964 and 2001, went from a small research firm based in New Hampshire to a conglomerate with a presence in over 100 countries and over 250,000 employees. Between 1991 and 2001, then-CEO Dennis Kozlowski took Tyco from $3 billion in annual sales to $36 billion in 2001 with over 200 acquisitions at a cost of $60 billion. It was through its expansive acquisition program that Tycoââ¬â¢s accounting pushed the envelope. Tyco made its acquisitions look as anemic as possible. Called ââ¬Å"spring-loading,â⬠the goal was to have the acquired company seem to be a nonperformer in terms of earnings, much below its actual performance. However, if the acquired company then simply performs normally the following year, Tyco enjoys a boost to both its growth as well as respect for its management ability. Spring-loading is easily accomplished by, for example, having the acquired company pay all bills for the acquisition, even if that bill is not due, and also pay all other bills, whether they are due and owing. Raychemââ¬â¢s treasurer sent out the following email when Tyco was acquiring Raychem: At Tycoââ¬â¢s request, all major Raychem sites will pay all pending payables, whether they are due or not â⬠¦ I understand from Ray [Raychemââ¬â¢s CFO] that we have agreed to do this, even though we will be spending the money for no tangible benefit either to Raychem or Tyco. A report completed by David Boies, at the direction of Tycoââ¬â¢s board, included an interview with an employee of another Tyco acquisition in which the employee indicates that a Tyco executive asked: ââ¬Å"How high can we get these things? How can we justify getting this higher?â⬠(Ackroyd Thompson, 1999). The Boies report indicates that Tyco executives used both incentives and pressure on executives in order to get them to push the envelope on accounting rules in the acquisition process. The SEC has begun an investigation into Tycoââ¬â¢s accounting in its acquisition of U.S. Surgical in 1998. Documents in the case include memoranda between Tyco financial executives proposing ways to slow U.S. Surgicalââ¬â¢s growth between the Tyco acquisition announcement and actual transfers of the assets. The memos refer to their ideas as ââ¬Å"financial engineeringâ⬠. Just prior to final closure, U.S. Surgical took a one-time hit of $322 million in miscellaneous charges. Beginning in the last quarter of 2001, Tycoââ¬â¢s shares began to drop in price as shareholders realized the extent of the accounting creativity. By the summer of 2002, when Kozlowski was indicted for sales tax evasion on transactions involving his personal art collection, shareholder trust was dissipated and Tycoââ¬â¢s shares had fallen 80 percent, from over $50 per share to just above $10. For purposes of examining ethics instruction for accountants, auditors, and managers, there are two common factors in these case studies. First, the financial pictures painted of the companies were grossly distorted. Only the level of sophistication in terms of masking the true financial condition varies among the companies. Enron used the slightly more nuanced SPEs while WorldCom used the less glitzy sleight of hand in turning ordinary expenses into capital expenses. Sunbeam relied on quantitative materiality standards to evade detection of its management of numbers, and HealthSouth seemed to start with the numbers it wanted for results and work backward. Second, these were also companies trying to maintain exponential growth. There were continuing pledges from their CEOs to keep the double-digit growth going. That pressure to maintain numbers increased with each passing quarter as the economy took a downturn and as their once unique strategies for growth fell victim to competition or the realities of economic cycles. The distortions were a function of their goals of maintaining an unrealistic pace of earnings growth. In short, individuals in the companies felt pressure and succumbed to deceit to satisfy increasing demands. These companies and those responsible for their financial reports were not dabbling in gray areas. The issues in these cases are clear and the conduct plainly wrong. With all the training in ethics and professional responsibility, the question that arises is as follows: How could so much go so wrong for so long in such large companies with no one raising an effective objection to halt the juggernauts of creative financial reporting and accounting? That this question must be posed in the wake of such staggering failures actually provides the answer. The answer is that those who were engaged in the creative and, often, not-so-creative but fraudulent accounting were trained in schools of business in which the curriculum (including ethics courses) is misguided in terms of training ethical leaders. The senior officer group of Enron included M.B.A.s who were trained during the financial wizardry era of M.B.A. programs in the 1980s. Mark Schwartz, the CFO of Tyco, held an M.B.A. Jeffrey K. Skilling, the former CEO of Enron, held an M.B.A. from Harvard. Andrew Fastow, then CFO, graduated from the Kellogg School at Northwestern. Clifford Baxter, another member of Enronââ¬â¢s senior executive team, graduated from NYUââ¬â¢s M.B.A. program. Tragically, Mr. Baxter took his own life following the collapse of Enron and during the period of daily revelations about its activities and the pending Congressional hearings. You read "Two Former Tyco Executives Found Guilty" in category "Essay examples" Mr. Baxter clearly saw the accounting issues within the company because Sherron Watkins, considered the whistleblower in the case, references him in her internal memo as someone who understood the accounting improprieties. Mr. Baxter left the company in the final months prior to its collaps e. The M.B.A. curriculum has, since the time of the Milken and Boesky era, trained students in the importance of smoothing out earnings so as to maximize shareholder value, the often-stated role of business. While the role of business in society and the issues surrounding maximizing shareholder wealth are typical topics of coverage in ethics courses and modules in business schools, very little in textbooks and mandates from the American Assembly of Collegiate Schools of Business (AACSB) focuses on moral absolutes or ââ¬Å"bright lineâ⬠virtue ethics such as honesty, fairness, or even false impressions in financial disclosures. The AACSB guidelines contain no mandates or references to these issues of honesty or training students in resolution of dilemmas involving honesty, disclosure, and false impression. The typical topics for business ethics textbooks, indeed for the literature in the field, center around social responsibility, and include a plethora of materials and cases on environmental issues, health and safety issues, sweatshops, diversity, and corporate philanthropy. The officers of all of the companies examined here and the companies themselves were all heavily involved in community and philanthropic work. Because of the focus of business schools on social responsibility as ethics, many of these officers and, to a large extent, the cultures of these companies, felt comfortable with deceptions in the name of shareholder value because they were accomplishing what they were trained to do in business school and they had ethics derived from their dedication to philanthropy, diversity, and environmentalism. These were all ââ¬Å"softâ⬠companies in the sense that they were not involved in those types of activities that are the targets of environmental protesters or labor activists. These were not companies running sweatshops or producing chemicals. Their perception of being ââ¬Å"goodâ⬠derived from the definition of good touted and taught by business ethicists in schools of business. The split, in their minds, between right and wrong did not lie along the lines of virtue ethics, but, rather, along the lines of social responsibility. Enronââ¬â¢s CFO, Andrew Fastow, was beloved in Houstonââ¬â¢s Jewish community for his fund-raising for the cityââ¬â¢s proposed Holocaust museum. He was also involved in the cityââ¬â¢s art museum and virtually every other philanthropic cause related to the arts in the Houston area. Even those who worked with these officers in community projects and fund-raising had equated social responsibility with ethics, and were consistently shocked when Enronââ¬â¢s financial conduct and reports were revealed. All of the companies noted here, as well as Charles Keatingââ¬â¢s American Continental and Finova Capital (the 7th-largest bankruptcy in the history of the United States), were widely known for their dedication to philanthropic activity, social responsibility, environmental activism, and dedication to community generosity. The curricula at business schools had permitted them the luxury of rationalization when it came to accounting and financial reporting because, in their minds, they had reached the conclusion Jeffrey Skilling touted in nearly every interview he gave, which was, ââ¬Å"We are on the side of angelsâ⬠. The behavior of executives in these companies reflects their grounding in any one of the three currently used models of business school ethics training: (1) the social responsibility model; (2) the code model; and (3) the stakeholder/normative model. Under the social responsibility model, students are educated in the importance of environmentalism, diversity, human rights, and philanthropy. Included in this approach may also be extensive discussions of product liability issues. Deficiencies in this approach are characterized in the previous section. The most descriptive list of this approach to ethics is found in the screens used by social responsibility investment funds, listed as follows: 1. The hiring of women and minorities; 3. Equity interest and ownership of South African operations (this screen is now dated because of the elimination of apartheid); 5. No layoffs and the hiring and promotion of those with disabilities; 6. No generation of revenue from weapons production; 7. Donations and the use of economically disadvantaged contractors and suppliers; and So long as stock prices are cranking up, it seems the CEO can be ââ¬Å"cellophane manâ⬠for all anyone cares. But CEO divas are still quite an item in the business press. One thing is clear: Credibility and character count. Post-Enron, integrity and fair play matter more than the old gung-ho. Press reports about the lack of executive integrity are everywhere. One notable media story exposed the rise of companies conducting extensive background checks, complete with credit reports and neighbor interviews, for prospective CEOs. Ronald Zarrella, Bausch and Lombââ¬â¢s chief executive, was found to have shaded the truth about his credentials, saying he had an M.B.A. from New York University. Actually, he left prior to graduating. The board responded by cutting him out of a $1.1 million year-end bonus. Today CEOs are getting slammed for hoarding huge bonuses as they terminate legions of mid-level managers and production workers in the face of recession fears. Dennis Koslowski, CEO of Tyco, siphoned off millions from the firm by granting and forgiving employee relocation loans. He used the wealth for such essentials as a $15,000 umbrella. A guilty plea by one auditor and the criminal conviction of his audit firm have resulted in statutory reform, new policies on financial reporting, and stricter regulatory requirements for audit firms. When all the reform dust settles, however, and the new statutes, regulations, and rules are implemented, auditors and those who educate them will still be left with the same question: why were auditors willing to allow the types of financial reports and reporting decisions that produced fundamentally unfair and inaccurate portraits of the companies they were auditing? The answer to this question requires exploration of ethics education in both business schools and schools of accountancy. While there are voids in that training, there are also seminal works that could be used to help future accountants and auditors understand the dilemmas they will face and how to resolve such dilemmas. The Israeli bank-shares fiasco, the Enron affair, and, in its wake now, the WorldCom and Tyco scandals clearly demonstrate that unethical managers are a liability not only to their own organizations, but to the general public. The problem is that the formulation and publication of codes of ethics alone do not guarantee that managers and employees will behave ethically. Moreover, it is evident that managerial ethical behavior has a great deal of influence on the ethical climate and culture of the organization. Walking the talk is the name of the game, managers must not only be familiar with the ethical culture and accept it, but must serve as examples to the rest of the corporation. Any disparity between the declared ideology of the organization and managersââ¬â¢ behavior has a deleterious effect. To establish a reputation of ethical leadership, managers must adhere to a high moral ground and ensure that their actions are perceived to be ethical. When ethical dilemmas are not confronted and when ethical aspects of daily managerial life are ignored, employees quickly perceive that ethical considerations do not constitute an integral component of the organization. They may rightly observe that bottom line and profits, not integrity and accountability, are core values. Consequently, when employees are faced with an ethical dilemma, the almighty dollar is most likely to rule the day. How to cite Two Former Tyco Executives Found Guilty, Essay examples
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