Volunteer Paper Essay Example For Students

Volunteer Paper Essay For my volunteer paper I wanted to volunteer at an animal hospital or shelter since I am majoring in Pre-Vet. Then I decided to do something different. I chose to student teach 1st graders at Mckinley Elementary. It is very surprising to me that I chose to do this. I always said that I hated kids and had no desire to ever work with them I even said I would never give birth to any kids because I hated them so much. The thing is that I actually enjoyed my experience very much. I chose this activity because I wanted to try something different that I thought I wouldnt like. We will write a custom essay on Volunteer Paper specifically for you for only $16.38 $13.9/page Order now The teacher that I did this volunteer work for was my 1st grade teacher at Mckinley Elementary when I went to school there back in 1986. The reason that I hate kids so much is because had a really bad experience with them. In the summer of last year I baby-sat these kids across the street from me that moved here from New York. They were the kids from hell. They were so annoying, and ungrateful. For instance they always asked me to buy them Taco Bell, and when I did, they would say, why did you buy me this? , or I want more, you better buy me more. I hated them. I was so stressed from them that I would cry at night. I really didnt want to baby-sit them anymore but I felt bad if I said no. So I thought I couldnt judge all kids on those three. I had to give others a chance, and didnt want to give up on having kids. I did many fun and exciting things while I was working with these kids at Mckinley. The first day Mrs. Aiken introduced me. She said, Boys and girls this is Taysha, and I was her teacher when she was your age. They were all in awe. They couldnt believe that I had her as a teacher. The first kid I helped was a black girl named Shontele. I helped her with her math work and reading. I taught her to group thins in Math when you are adding or subtracting. For example: Say you have ten subtract three. I told her to put ten into groups of five, then cross out three, and count how many there was left. She enjoyed that and thought it was now much easier to do her Math. I also learned the difference between what was right and wrong. The first day I went I had my eyebrow ring in and she didnt like it too much. She asked if it was OK with my mother. She said, Does your mother say you can have that? I told her no and she asked why I didnt listen to her. She then ! asked if I still live at home, and told her yes. She said that if I still lived at home, I had to respect her because it was her house and her right to tell me what to do. She said even if I was eighteen she still had the right to decide what I can do if I lived in her house. Well I listened and took the eyebrow ring out they next day. When it was time to leave they were all mad at me, they wanted me to stay longer, so I promised them I would come back the following week. The second day I went to the class I work with the class altogether. I work on some math problems on the computer, I had to help them work the problems out in their head and when they had the answer they got to type it in and it would tell you if it was right or wrong. As it turned out they got all of them correct out of three levels After that activity I helped them write out and sound out words that started ended with ck like tack or pack. If they were right they were allowed to color. After I finished I then corrected papers. .ud1c8882d8f5699ee772c3e54fa01b34f , .ud1c8882d8f5699ee772c3e54fa01b34f .postImageUrl , .ud1c8882d8f5699ee772c3e54fa01b34f .centered-text-area { min-height: 80px; position: relative; } .ud1c8882d8f5699ee772c3e54fa01b34f , .ud1c8882d8f5699ee772c3e54fa01b34f:hover , .ud1c8882d8f5699ee772c3e54fa01b34f:visited , .ud1c8882d8f5699ee772c3e54fa01b34f:active { border:0!important; } .ud1c8882d8f5699ee772c3e54fa01b34f .clearfix:after { content: ""; display: table; clear: both; } .ud1c8882d8f5699ee772c3e54fa01b34f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud1c8882d8f5699ee772c3e54fa01b34f:active , .ud1c8882d8f5699ee772c3e54fa01b34f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud1c8882d8f5699ee772c3e54fa01b34f .centered-text-area { width: 100%; position: relative ; } .ud1c8882d8f5699ee772c3e54fa01b34f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud1c8882d8f5699ee772c3e54fa01b34f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud1c8882d8f5699ee772c3e54fa01b34f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud1c8882d8f5699ee772c3e54fa01b34f:hover .ctaButton { background-color: #34495E!important; } .ud1c8882d8f5699ee772c3e54fa01b34f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud1c8882d8f5699ee772c3e54fa01b34f .ud1c8882d8f5699ee772c3e54fa01b34f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud1c8882d8f5699ee772c3e54fa01b34f:after { content: ""; display: block; clear: both; } READ: Drug and Alcohol Abuse EssayThe majority of them got all of them right and when they did I drew a smiling face on there paper. This week I was not able to go because I had a doctors appointment. Now I miss them, they are great kids. When I go next week I am going to bring them cupcakes and stickers for there papers. This volunteer activity was so exciting. I enjoyed it so much. I think I am going to have kids eventually. I realized I should not have judged all of them as one. I know now some kids are angels. They also like me. I guess I get away from my family problems when I go there, and I it makes me actually happy.

Nicomachean Ethics Essays - Social Philosophy, Virtue Ethics

Nicomachean Ethics Essays - Social Philosophy, Virtue Ethics Nicomachean Ethics Philosophy 11/15/99 Achieving excellence in terms of Aristotle's Nichomachean Ethics Before actually focusing on the main details of Aristotle's Argument, we must pay careful attention to the opening remarks he makes in Book I about the nature of his inquiry. The first important point that he stresses is that the study of the character of human beings is dependent on what a human being is. Aristotle states that that a human is not a man that lives in isolation, but a man that also lives with parents, children, wife, and friends and fellow citizens generally, since man is by nature a social and political being. Humans, in other words, derive their identity and accordingly their moral purposes from their participation in their community, from the interaction with their parents, ancestors, friends, customs, institutions and laws. Because of this, every ethical uncertainty or question must be resolved by taking into account the essential and political basis of human life. If one is to discuss what it is that makes a man good, we have to really be considering which decisi ons will actually benefit or make the society good. Aristotle sees that individual as being a part as a part of a large and complex group of people with member of all sorts of capabilities. The purpose of each individuals life is evaluated in relation to the other members of the community. Although different communities live by different rules and strive for different goods, is possible to reach an understanding of what moral excellence is in any community by studying what it is that constitutes effective community membership. Another important observation made by Aristotle is the fact that to study human ethics, we must focus on the world around us. We must focus on the traditions of our community, the accepted theories of earlier philosophers, especially those most famous for their wisdom. These theories we must study, not so as to find inconsistencies in them, but to try to discover what it is they have in common and how they can affect our understanding of what the best way to live is. Aristotle also underlines the fact that everything we learn from the observations we make will be nothing more than an approximate approach for dealing with ethical questions. Ethics is not an exact science. One last introductory point is that this approach is intended only for those who already have some sense of virtue instilled in them. To understand some of the principals of moral conduct requires some existing sense of virtue. Aristotle then proceeds to explain that all human activities have a specific goal or end to them. Although not much proof is given to back this up, it is essential to his argument because it infers that the nature of goodness is linked to some final destination. The excellence of humans is linked to their growth towards to some realization of his best nature. Once he has established the notion that all human activities are directed by some final goal, Aristotle proceeds to define the final goal in human life should be. He searches for the most important activity that we pursue for its own sake, something above all other goods. This final goal is happiness. He gives a sense that happiness is derived from success. A full happy life will include success no only and necessarily for oneself, but for all of one's family as well. We do not achieve happiness by actively seeking it, but rather by following the pursuit of all the other goods. Aristotle then proceeds to explain that every object, living or dead has a specific function for which it is designed. The excellence of a person will be derived by how well he fulfills his function. Sine a human being is designed above all to be a social and political being, then excellence in humans should be measured by how well they can carry out their political or social roles. By putting together all of the above notions, Aristotle offers his listeners a fundamental moral principal. A good man is one whose life, which should consist of trying to achieve set goals, is in conformity with excellence or virtue. It is understandable that there is a difference between being successful

Biography of Anne Bonny, Irish Pirate and Privateer

Biography of Anne Bonny, Irish Pirate and Privateer Anne Bonny (1700–1782, exact dates uncertain) was an Irish pirate and privateer who fought under the command of Calico Jack Rackham between 1718 and 1720. Together with fellow female pirate Mary Read, she was one of Rackhams more formidable pirates, fighting, cursing, and drinking with the best of them. She was captured along with the rest of Rackhams crew in 1720 and sentenced to death, although her sentence was commuted because she was pregnant. She has been the inspiration for countless stories, books, movies, songs, and other works. Fast Facts: Anne Bonny Known For: For two years she was a pirate under Jack Rackham, and as a rare female pirate, she was the subject of many stories and songs and was the inspiration for generations of young womenBorn: About 1700 near Cork, IrelandPiracy Career: 1718–1720, when she was captured and sentenced to hangDied: Date and place unknownSpouse(s): James Bonny Early Years Most of what is known about Anne Bonnys early life comes from Captain Charles Johnsons A General History of the Pyrates which dates to 1724. Johnson (most, but not all, historians believe that Johnson was actually Daniel Defoe, author of Robinson Crusoe) provides some details of Bonnys early life  but did not list his sources and his information has proven impossible to verify. According to Johnson, Bonny was born near Cork, Ireland probably sometime around 1700, the result of an affair between a married English lawyer and his maid. The unnamed lawyer was eventually forced to bring Anne and her mother to America to escape the gossip. Anne’s father set up in Charleston, first as a lawyer and then as a merchant. Young Anne was spirited and tough: Johnson reports that she once badly beat up a young man who â€Å"would have lain with her, against her will.† Her father had done quite well in his businesses and it was expected that Anne would marry well. Instead, at about age 16, she married a penniless sailor named James Bonny, and her father disinherited her and cast them out. The young couple set out for New Providence, where Annes husband made a meager living turning in pirates for bounties. Sometime in 1718 or 1719, she met pirate Calico Jack Rackham (sometimes spelled Rackam) who had recently wrested command of a pirate vessel from the ruthless Captain Charles Vane. Anne became pregnant and went to Cuba to have the child: once she had given birth, she returned to a life of piracy with Rackham. A Life of Piracy Anne proved to be an excellent pirate. She dressed like a man, while she fought, drank, and swore like one too. Captured sailors reported that after their vessels were taken by the pirates, it was the two women- Bonny and Mary Read, the latter who had joined the crew by then- who urged their crewmates on to greater acts of bloodshed and violence. Some of these sailors testified against her at her trial. According to legend, Bonny (dressed as a man) felt a strong attraction to Mary Read (who was also dressed as a man) and revealed herself as a woman in hopes of seducing Read. Read then confessed that she was a woman, too. The reality may have been that Bonny and Read most likely met in Nassau as they were preparing to ship out with Rackham. They were very close, perhaps even lovers. They would wear womens clothes on board  but change into mens clothes when a fight was in store. Capture and Trial By October of 1720, Rackham, Bonny, Read, and their crew were infamous in the Caribbean and in desperation, Governor Woodes Rogers authorized privateers to hunt and capture them and other pirates for bounties. A heavily armed sloop belonging to Captain Jonathan Barnet caught up to Rackhams ship when the pirates had been drinking and after a small exchange of cannon and small arms fire, they surrendered. When capture was imminent, only Anne and Mary fought against Barnet’s men, swearing at their crewmates to come out from under the decks and fight. The trials of Rackham, Bonny, and Read caused a sensation. Rackham and the other male pirates were swiftly found guilty: he was hanged with four other men at Gallows Point in Port Royal on November 18, 1720. Reportedly, he was allowed to see Bonny before his execution and she said to him: Im sorry to see you here, but if you had fought like a man you need not have hanged like a dog. Bonny and Read were also found guilty on November 28 and sentenced to hang. At that point, they both declared that they were pregnant. The execution was postponed, and it was found to be true that the women were pregnant. Death Mary Read died in prison about five months later. What happened to Anne Bonny is uncertain. Like her early life, her later life is lost in shadow. Captain Johnson’s book first came out in 1724, so her trial was still fairly recent news while he was writing it, and he only says of her, â€Å"She was continued in prison, to the time of her lying in, and afterwards reprieved from Time to Time, but what is become of her since, we cannot tell; only this we know, that she was not executed.† So what happened to Anne Bonny? There are many versions of her fate and no truly decisive proof in favor of any one of them. Some say she reconciled with her wealthy father, moved back to Charleston, remarried and lived a respectable life into her 80s. Others say she remarried in Port Royal or Nassau and bore her new husband several children. Legacy Annes impact on the world has been primarily cultural. As a pirate, she did not have a large impact, because her pirating career only lasted a few months. Rackham was not an important pirate, mostly taking easy prey like fishing vessels and lightly armed traders. If not for Anne Bonny and Mary Read, he would be a footnote in pirate lore. But Anne has gained great historical stature in spite of her lack of distinction as a pirate. Her character has much to do with it: not only was she one of only a handful of female pirates in history, but she was one of the die-hards, who fought and cursed harder than most of her male colleagues. Today, historians of everything from feminism to cross-dressing scour the available histories for anything about her or Mary Read. No one knows how much of an influence Anne has had on young women since her days of piracy. At a time when women were kept indoors, barred from the freedom that men enjoyed, Anne went out on her own, left her father and husband, and lived as a pirate on the high seas off and on for two years. Her greatest legacy is probably the romantic example of a woman who seized freedom when the opportunity presented itself, even if her reality was probably not nearly as romantic as people think. Sources Cawthorne, Nigel. A History of Pirates: Blood and Thunder on the High Seas. Arcturus Publishing, September 1, 2003. Johnson, Captain Charles. A General History of the Pyrates. Kindle edition, CreateSpace Independent Publishing Platform, September 16, 2012. Konstam, Angus. The World Atlas of Pirates. Guilford: The Lyons Press, 2009 Rediker, Marcus. Villains of All Nations: Atlantic Pirates in the Golden Age. Boston: Beacon Press, 2004. Woodard, Colin. The Republic of Pirates: Being the True and Surprising Story of the Caribbean Pirates and the Man Who Brought Them Down. Mariner Books, 2008.

The business of fashion Case Study Example | Topics and Well Written Essays - 2500 words

The business of fashion - Case Study Example But fashion is not only associated to women always! In ancient times of Cleopatra, Scissors always wore clothes that were royal, expensive, stylistic, attractive and special. At the same Egyptian soil, the Pharaohs were never behind. The great Biblical Character of Moses, if taken as an Egyptian Prince, was always a portrayed, in tales and later in movies, in a charismatic outfit. While in the Western part of the globe, the Greeks and Romans not only marked high standards in Art, Architecture, and Warfare, but their unique and intricate concepts of a perfect and godlike human body, especially of males, supported the appealing army uniforms and court-wears. These ancient models are still the greatest sources of inspiration for modern day fashion designers and the origins of the evolved form of cultural trends prevailed through continents from Australia to America and from Asia to Africa. River Island is a UK based modern brand, spread over continents if not over centuries. It deals with everyday life in different ethnicities with diversity in cultures. It also considers the popular demands of its customers though this brand is wise enough to consider all aspects of cultural influences. Cultural influences are stronger when we consider the economic aspect of the fashion industry. Business needs market where it can present fresh ideas and products in every new day. Although in this global age, acculturation is very much on. But even then there are many cultural aspects that can instigate or impede certain trends. A colourful bikini is a great fashion market item in Western or secular and modern cultures, but it is almost a taboo in some rigid and fundamental areas. Contrary to that, a veil is popular in fundamental countries, but has no market in secular or modern world. However, so many fashion articles could get the status of cross-cultural ambition. Especially in ornaments, there is not much difference across the globe with exception of little diversity in shape, material and style. Earrings, bracelets, pendants, bangles and rings are always, and everywhere, in fashion since ages having big market scope in all societies and cultures. On the individual level, fashion is not just a simple word or an uncomplicated attitude, or even an overwhelming desire. Fashion is a multifarious dogma that can influence an individual in many ways. "As process it is [fashion] sustained through some complex amalgamation of inspiration, imitation and institutionalization, all of which seem necessary, even though the nature and degree of their fusion is, as we can infer from fashion history, quite variable." (Davis 123) Therefore, the multifaceted incorporation of fashion, where force an individual at the same time, it also institutionalise itself on many grounds. This institutionalisation is not only at the academic level, but due to its capacity of holding an individual, society, or even the whole world has created a huge market for investors. River Island, at the marketing end, developed

Business Communications Essay Example | Topics and Well Written Essays - 2000 words - 1

Business Communications - Essay Example The electronic media has changed the world of communications. Daily meetings, face-to-face chats and trips to other cities and countries are gradually being replaced with emails, teleconferences and video-conferences. This new breed of communications has brought solutions as well as problems for office communications. This paper reviews the academic work on communications in the workplace and the impact introduction of emails have had on workplace practices. Emails have also brought new issues for management. The paper discusses management practices adopted to address these issues. The consequence of introduction of emails in an organization is an important subject for a company using electronic mail. The managerial and working practices need to be adapted to benefit from the positive aspects of using computer mediated communications (CMC) and the negative aspects of CMC as well as effect of reduced face-to face contacts need to be controlled or minimized. Compared to face-to-face contact or telephonic conversation, the advantage of CMC include the ability to retrieve and search materials, overcome the difficulty of time and distance, one-to-many communications, electronically organizing and retrieving emails and other media and reprocessing of other contents with the materials to be handled by CMC. It is often debated whether em... nfluences the decision making and participation within organizations, which types of email adoption are practiced by any single organization, uses and misuses of emails and the technology and/or discipline used to control email misuse are subject of considerable interest in the use of this medium of communication. The argument for and against emails versus face-to-face communications are often discussed in terms of Media Communication Theories. [D'Ambra et al, 1998] discuss the new organizational media with reference to Media Richness Theory (MRT) developed by [Daft & Lengel, 1986]. Media richness theory is often applied to determine the question of choice and effectiveness. The [Daft &Lengel, 1986] classification considered immediacy; the opportunity to provide timely feedback, Multiple cues; the capability of the media to provide meaning through cues such as body language, voice and tones, language variety; the capability of the medium to explain the message by using different words and personal source; the ability to convey feelings. This classification gives oral media over written media. A typical classification of different media according to [Daft & Lengel, 1984, 1986] MRT is as follows [cited in Mondyu, 1997] Media Ranking [cited in Mondyu, 1997] Communication Channel Score Face-to-Face 1.00 Telephone 0.94 Tours and Visits 0.82 Voice Conferencing 0.79 Formal Group Meeting 0.65 Computer Generated Reports 0.47 Memos and Documents 0.27 Email 0.13 Facsimile 0.11 However, the original Daft and Lengel criteria were not designed with modern communication media in mind, assuming Face-to-Face as the standard, produces a result that is biased against the Computer Mediated Communications (CMC). [Daft & Lengel, 1984] argue that a 'rich' media must have no or low

Bdo Benchmarking Assignment Essay Example for Free

Bdo Benchmarking Assignment Essay When considered in general terms Turnbull described it as: â€Å"All influences affecting the institution processes, including those for appointing the controllers and/or regulators involved in organising the production and sale of good and services†¦.. it includes all types of firms whether or not they are incorporated under civil law. † (Turnbull, 2002:181) Factoring in all other definitions, in its simplest terms it can be defined as the â€Å"exercise of power over corporate entities† (Clarke, 2004). It is not the same as the management and the running of the company, it is concerned with how the Board of Directors, who are the governing body of a company, supervise management, because it is they who are responsible for holding the management of a company accountable and ensuring the company is being ran in a way which is favourable towards the shareholders and other stakeholders. It is the Directors’ responsibility to develop strategy and policies for the ompany and to determine the direction the management should take the business in and the Directors have overall responsibility for the performance of the company (Tricker, 2012). While the phrase ‘corporate governance’ wasn’t coined until the 1960’s and not commonly used until the 1980’s, it has really been in a gradual process of evolution since the 16th century and joint venture trading. One of the major developments in world economies which brought the need for corporate governance to the fore was the introduction of limited liability companies in the 19th century. What this meant was when companies were incorporated they became a separate legal entity, separate from their shareholders and with similar legal rights to buy, sell and transfer shares and assets, to employ people and to sue and be sued in the name of the company. This meant the liability for any company debts lay with the shareholders and not the management or the company. Add to this the fact that because of the introduction of the stock market, shares could be easily bought and sold, meaning the shareholders could be vast in numbers and have a large geographical spread. Due to the fact that all corporate entitites need to governed, the implications of this were that the management (executive control) and the shareholders (owners) were often separated (Tricker, 2012). Situations such as these, are where corporate governance is deemed to be most necessary because there is a root assumption, that members of management who do not own the company are likely to be more reckless with someone else’s money, i. e. the company’s, than they would be with their own money (Having Their Cake, 2013). This is known as the agency dilemma, which will be expanded upon later. Electing a Board of Directors who have the interest of the shareholders at the forefront of their mind, allows members to indirectly oversee the actions undertaken by the management, in order to ensure that as agents of the shareholders, the management is performing in line with the best interests of the corporation (Lashgari, 2004). 1. 2. Selection of a Case Company However, as Turnbull pointed out in ‘Corporate Governance: Its scope, concerns and theories’ (2002), having a restriction of only publicly traded corporations in studies of corporate governance, limits the validity of any onclusions drawn about the most efficient arrangements for corporate institutions with regards to good governance practices and the effect they have on a company’s performance. As Jensen said in 1993: â€Å"Privately held entities could provide the most form of enterprise. † (Jensen, 1993, cited in Turnbull, 2002). It was with this in mind that I chose BDO LLP UK (BDO), which is an incorporated partnership company in the UK, which is owned and ran by its members/partners. It is a company which offers financial accounting, audit, tax and business consultancy services (BDO LLP UK website, 2013). . 3. About the UK Financial Accounting and Audit Sector With the ever increasing focus on corporate governance for companies across the World, not just in the UK, audit firms such as BDO, KPMG and Deloitte are becoming more important because it is there job to ensure that companies are adhering to regulations laid out in the UK Corporate Governance Code (2010, revised in 2012). It should naturally follow that audit companies will have extremely good corporate governance practices put in place, however, this is not necessarily the case. Since 2000 there have been a number of high profile scandals within the International Corporate Financial Accounting industry, for example, Enron were found to be inflating revenues and hiding debts and there was also the Bernard Madoff â€Å"Ponzi Scheme†, where the real scandal was that the robbing of millions of pounds worth of people’s money, escaped the attention of auditors and regulators. ). Due to such scandals, many national regulators implemented new corporate governance requirements to improve standards (Mitchell Van der Zahn, 2009). In the UK new regulations with regards specifically to audit companies were also introduced, targeted directly at a certain group of companies. As of January 2010, 95% of the auditing work in the UK was being carried out by 8 firms, BDO being one of them. It was deemed that such companies had built upon their reputation to gain dominance in the UK market and the Financial Reporting Council (FRC) felt it was in the Public’s interest for these companies to be transparent and in order to maintain public trust be exemplars of best corporate governance practice. This led to the introduction of the Audit Firm Governance Code (2010) by the Institute of Chartered Accountants in England and Wales (ICAEW), which drew from aspects of the 2010 UK Code and established principles such as the appointment of independent non-executives within the governance structure of their company. While such rules did not apply outside of the targeted companies, it was the hope of the ICAEW that it would provide a benchmark of good governance for other companies to follow (ICAEW website, 2013). With such a bold statement being made about the importance of corporate governance in this field of work, it seemed to me to be an obvious choice to choose one of the 8 companies on the ICAEW’s list for my case-study. 1. 4. About BDO LLP UK As detailed earlier BDO LLP UK is an incorporated partnership company in the UK, which is owned and ran by its members/partners and it provides financial accounting, audit, tax and business consultancy services. It is the 6th largest accountancy firm in the UK and is a member of the BDO International Network, which itself is the 5th largest accounting organisation in the World. In an attempt to break into the top 4 big firms in the UK, BDO LLP UK completed a merger with PKF, a rival firm, in April 2013 (Keynote, 2013). After researching BDO LLP UK, it became very clear that corporate governance was of the upmost importance to the company. Not only did it have specific areas on its website dedicated to corporate governance and corporate social responsibility but it also had a number of relevant publications regarding corporate governance. One article for example, ‘Making Internal Audit Relevant’, discussed the high quality of corporate governance in the UK found by studies carried out by the FRC, it went on to say that this was underpinned by the UK Corporate Governance Code and that it was vital in maintaining the attractiveness of the UK market, to encourage new investment (BDO LLP UK website, 2013). My research also found that BDO had carried out a joint study with the Quoted Companies Alliance, which considered the introduction of a mandatory corporate governance code for small and mid-capital audit companies in the UK. Just as a point of fact, this was a proposition that 92% of such companies agreed with. One of the major indications that BDO think corporate governance is vital to the success of a company is that they produce an annual transparency report, which has an appendix of a statement of compliance with the Audit Firm Governance Code (2010). They have also went to great lengths to create a summary report in 2012 for businesses which they audit, detailing any changes to corporate governance regulations and focusing on leadership and effectiveness, reporting, risk, audit, remuneration and investor relations (Corporate Governance for TMT Businesses, 2012). It seems to be an interesting idea to look at a company who places so much emphasis on good corporate governance, not only for itself but also the companies it works for, to see if they do comply completely with the codes and if they are in fact â€Å"exemplars† of good practice. . Theories of Corporate Governance There are various theories and philosophies with regards to corporate governance, all of which, as a collective, have laid a foundation for the development of different corporate governance systems around the world (Lashgari, 2004). This paper will look at a number of these theories and how they relate to BDO, in order to gain a better understanding of th e governance standards at BDO. 2. 1. Agency Theory In the 1930’s, Berle and Means published ‘The Modern Corporation and Private Property’, it provided the first debate about the agency dilemma and set a basis for agency theory. They suggested that where ownership is separated from management or is widely dispersed, it becomes difficult for owners to have an effective check on the autonomy of corporate managers. The agency dilemma was further refined in the 1970’s, when theories were brought to the fore suggesting agents (managers) are likely to be self-interested and will serve their own interest before those of the principle (owners). Such theories also suggested that in order to counter this problem companies have to incur agency costs, for example, to create incentives to align the interest of the agent with the company and the cost of monitoring the conduct of agents. Many other theorists have a problem with agency theory because it does not even attempt to explore the possibility managers are not self-interested and opportunistic. However, they cannot deny that it has een very influential in developing market-based governance mechanisms and board-based governance mechanisms. Due to BDO being an incorporated partnership and their shares not being publicly traded, we will only look at the board-based mechanisms (Having Their Cake, 2013). Agency theory has caused internal reform of boards, there has been an increase in executive share options schemes, meaning that managers are being offered equity in the company they will manage, in order to â€Å"align their interest† (Having Their Cake, 2013). Agency theory has also led to the introduction of independent non-executive directors onto Boards of Directors, in order to ensure the actions of the management are being sufficiently monitored by the board themselves and role of boards have been greatly elaborated, they are becoming more involved with the setting of objectives of companies and monitoring of any actions taken by management and stricter provisions have been put in place to ensure the separation of the roles of chairmen and chief executive (Cadbury Committee, 1999). When applying agency theory to BDO, it is easy to see that there is a situation of agency and principle, with the fact that there are 193 partners in the firm and only 5 partners who are part of the Leadership Team (LT- management) which is responsible for the overall management of the company and is chaired by the Managing Partner. It is also noticeable from their 2012 ‘Transparency Report’ that all members of the LT have been partners in the company for a number of years, with currently the shortest term being 12 years. This could be considered good governance by BDO because in an effort to avoid the agency dilemma, they ensure their management team is made up of partners, whose interest is already aligned with the interests of the business. The transparency report also states that BDO have a Partner Council (equivalent to a Board of Directors) which is independent from the LT and responsible for the overall governance, in particular the oversight and accountability of the LT. They are also responsible for choosing members of the LT and for electing independent non-executive directors, for which there are 2 at BDO. These independent non-executive directors sit on the LT and report to the partner council of any issues of compliance with governance, policies and procedures, for which they are responsible for providing information on to the LT. The Partner Council is chaired by the Senior Partner who performs a client facing role and is responsible for managing all decisions. He also attends LT meetings in a non-executive capacity to facilitate his oversight role of the governance of the company (Transparency Report, 2012). As we can see the management team is subject to a lot of oversight and monitoring by the Partner Council and the roles of the Senior Partner and Managing Partner are completely separate, this is all a way of ensuring the company has a high standard of governance and to also ensure the management is acting in the best interest of the all the owners. BDO goes to a big effort in organising their governance structure in order to avoid the problems arising from the agency dilemma. 2. 2. Resource Dependence Theory This theory originated from studies performed by Pfeffer and Salancik (1978), they suggest that board members and non-executive directors can provide a firm with a vital set of resources. Non-executive directors are appointed with the expectation that they will support the organisation with its problems and to be a source of expertise which executives can draw upon for skills and advice and they can also be a source of contacts and information which they have gained through their past experience (Having Their Cake, 2013). At different stages in the life-cycle of companies, they have very different needs from their non-executive directors. To young entrepreneurial companies, non-executive directors can be a cheap source of legal, financial or operation management skills, while publicly listed companies are in need of network connections such directors can provide, for example, sources of finance. They can also provide the benefit of attaching a good reputation to their company. Mature businesses, with which we are most concerned because BDO falls into that category, can use non-executive directors for their relevant market or managerial experience and from the consumer confidence which can be gained from that person’s good reputation being affiliated to their company (Having Their Cake, 2013). Applying this theory to the independent non-executive directors of BDO, we can clearly see from the Transparency Report (2012) that both have experience of past non-executive director roles and both bring their own experience in a relevant field, Lesley MacDonagh with a high level of experience of law and business management which she gained from being a Managing Partner at Law firm Lovells and Lord David Currie having experience of business management from eing a Dean of Cass Business School and a past Chairman of OFCOM and he also has sound knowledge of the legal system from being a member of the House of Lords. This places them perfectly for their positions of overseeing the governance of and business management of BDO. 2. 3. Stewardship Theory This theory, which originated from the works of Donaldson (1990), suggests that directors can have motives which are ‘pro-organizational’ and counters the assumption by agency theorists that management aims are based in self-in terest and are not aligned with those of the shareholders. Donaldson even goes as far as to suggest that negative investor assumptions of the management will have the opposite effect to what was intended and can actually weaken the leadership of a company by weakening the management’s authority when splitting the decision making power between the board and the management. Donaldson also put forward the theory that inside managers and directors have possibly spent their lives working for the company they govern and because of this not only have a strong understanding of how the company is ran, therefore are able to make superior decisions, but also they will have naturally built a strong affiliation and personal investment in the success of the company. He also points out that decisions made by a board of outsiders could be of a lower quality because they would not be in a position to fully understand the company because they would not have access to the same informal knowledge sources and would lack any information which could inform them of the contextual nature of any business situations. All this in turn could lead to low firm performance (Nicholson and Kiel, 2007). As was stated earlier, BDO has a LT which is made up of partners who have been working for the company in a particular field and have been a partner for a number of years. The field they are responsible for as part of the LT is relevant to the field they have been previously working in, for example the Head of Audit and Tax, Paul Eagland has been a Tax Partner for 17 years. This ensures that any decisions that are being made are informed with the necessary knowledge to make the correct decision for the company. Also, as has been stated previously working for the company has long has built a strong affiliation to the company and its success. With regards to the non-executive director element of the board, it is made up of both independent members who come from outside the company (such as mentioned previously) and Directors such as the Senior Partner who has been with the company for a number of years, this allows for any gaps in the knowledge of the directors to be covered because there is an overlap between the meetings of the LT and the Partner Council when the Senior Partner sits in on LT meetings as an affiliated non-executive director. This ensures that the company is practicing good governance and that the board cannot be misled by the management as to how the company is being ran and if the interests of the other Partners are being looked after (Transparency Report, 2012). 2. 4. Stakeholder Theory Freeman (1980’s) put forward a whole new idea in terms of corporate governance theories, he argued that it should not simply be just the shareholders’ or partners’ interests which should be considered when making business decisions, he suggested that companies should be ran with the interests of all stakeholders in mind. Other stakeholders include employees, who have invested their time and skills in the company and have an invested interest in the company’s success, in order for them to ensure job security. This, Freeman classes as a direct interest in the success of the company, other direct stakeholders include customers and suppliers. What Freeman classed as having an indirect interest in the performance of the company includes the community as a whole and the environment (Having Their Cake, 2013). There is a major problem with this theory, which is that it is hard to operationalize because it is difficult to decide the weight that should be given to different stakeholders but accepting this difficulty, some theorists have suggested that while ultimately they are accountable to the shareholders, they must take into account the interests of other stakeholders when making decisions. This demand for ‘stakeholder value’ is legitimised through a number of examples, take globalisation; the spread of business and corporations across the world has led to environmental damage, an increase in corporate corruption and excessive executive pay has been, for example with RBS, to come hand-in-hand with company downsizing which has a direct impact on employees. In the name of good corporate governance, the increase in the value of stakeholder interests has led to an increase in business ethic codes and heightened corporate practice visibility and corporate reports of social responsibility and environmental matters (Having Their Cake, 2013). According to BDO’s website and their Transparency Report (2012), the company takes the interests of various stakeholders into account when making decisions about how the business is run, in a number of different ways, through policies and procedures: * Ethical Requirements The company has a Professional Services Manual and an Audit Manual, which contain rules relating to ethical conduct of employees, management and Partners. It is easily accessible on the company intranet and is supplemented with training and is designed to comply with International and UK Ethics Standards. The Partners and staff sign annual declarations as to their compliance to the code and the company has an Ethics Partner who is tasked with providing guidance as to correct ethics and also with maintaining compliance. * Client Relationships BDO has 5 core values which all partners and staff are committed to, they are; honesty and integrity, taking personal responsibility, mutual support and strong and personal client relationships. To aid in these values and to help deliver a quality service to clients, the company has robust client and engagement procedures. They carry out risk assessments on every potential client, before signing a contract and this helps to ensure that not only is the company secure but also that they provide the client with the sufficient standard and amount of staff they are in need of. The HR department also has clear policies and procedures when it comes to recruitment in training, to ensure the company has a sufficient number of staff who are competent and meet the required ethical standards, all in the name of providing a quality service to clients. * Employee Relationships BDO have an inclusive culture when it comes to recruitment and training and development, it provides every staff member with the same opportunities to progress regardless of differences. They have strong policies and procedures regarding regular reviews, which are performed bi-annually. They also seek to adopt the most relevant recruitment selection tools, in order to ensure the fit and quality of those joining the company. They also provide employees with ‘learning maps’ and ‘career and performance wheels’, which helps with career development and ensures promotions only occur when the staff member is ready. This all aids in the success of the company. * Corporate Social Responsibility BDO actively support and develop the local community, they have an established network of over 20 champions in the UK, tasked with â€Å"stimulating local ideas and initiatives† to help developing the community. They have a Community Volunteering Policy, allowing employees to take 6 days a year to volunteer, and they are not restricted to volunteer at certain organisations. It can be whatever is important to them. BDO ensure the negative impact their business has on the environment is minimised and have an Environmental Policy which can be accessed at the follow address: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment. Considering this, it could be said that with regards to ‘stakeholder value’ BDO practices good corporate governance. . BDO Governance in Practice 3. 1. Transparency Report Due to the EU’s 8th Directive on transparency reporting being adopted, in April 2008 the Professional Oversight Board published the Statutory Auditors (Transparency) Instrument (2008), requiring auditors of companies with a public interest to publish annual transparency reports. It also detailed requirements that such reports must meet, including systems of q uality control, independence practices and procedures and information about the company, i. e. he structure and the management. The BDO Transparency Report (2012) is available at: http://static. bdo. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf . Transparency reports are used to demonstrate the quality of audit processes and practices of a company and are also used to encourage a high level of confidence and trust from stakeholders and the business community. BDO also provided a statement of compliance with the Audit Firm Governance Code (2010), which can be seen in Appendix A. The transparency includes details of the Governance Structure of the UK Firm, including the management and implementation of independent non-executive directors, the values of the company, the Internal Quality Control System, the Risk Management Control System and details the policies and procedures regarding independence, whistleblowing, professional development and partner remuneration. 3. 2. Statement of Compliance with the Audit Firm Governance Code One of the most important aspects of the Transparency Report is the Statement of Compliance with the Audit Firm Governance Code. Some of the key aspects of which include compliance with: * the owner accountability principle- the Partnership Council reviews decisions made by the Leadership Team, the management * the management principle- strategic and operational leadership is provided by the LT * the professionalism principle- the whole firm is committed to quality work and professional judgement and values. The firm’s management and the Head of Risk and Quality reinforce the appropriate ‘tone at the top’, instilling professional and ethical values in the firm. BDO employees are expected to comply with an internal code of conduct * the Involvement of independent non-executives principle- BDO appointed Independent Non-Executives in July 2008, comply with the same independence requirements as our partners and employees and they have sufficient experience and expertise to command the respect of the partners * the Compliance Principle- BDO have policies and procedures to ensure they comply with professional standards and applicable legal and regulatory requirements * the whistleblowing policy- all actions arising out of incidents of whistleblowing, are reported to the Head of Risk and Quality who will make an annual report the Internal Reporting Principle- LT, Partnership Council, Audit Committee and Risk Committee are supplied with information in a timely manner and in a form and of a quality which enables them to discharge their duties * the Financial Statements Principle- BDO publish annual audited financial statements in accordance with UK GAAP While BDO provide a very clear statement about how compliant they are with regards to the Audit Firm Governance Code, we must look at the FRC’s ‘BDO LLP- Audit Quality Inspection, 2013’ which considered the corporate governance compliance of BDO in order to get a true understanding of their standard of corporate governance compliance. 3. 3. FRC Annual Review of BDO The FRC found that in most areas there were appropriate policies and procedures in place for its size and client base and they found that all the statements that were made in the Transparency Report were consistent with their understanding of BDO’s policies and procedures of the firm. However, when the FRC reviewed the audits BDO carried out themselves on other companies, they found that a number of governance codes were not being adhered to: * Firstly, they were not always providing a high standard of quality auditing, failing to challenge explanations and inputs from managers, they did not always report the disclosure deficiencies which were identified to the Audit Committee and there was a lack of adequate communication with the Audit Committee with regards to inaccurate information, which led to safeguards that had been put in place not being properly assessed. Secondly, the FRC found that the audits were not always being reviewed thoroughly enough and audit quality issues and omissions in reports were not being identified. * Thirdly, BDO were found to not have complied fully with ethical standards in a number of different ways; * The business plan inferred that fees should be set lower if non-audit fees are likely to be earned, this goes against their own required ethical standards and their own * Performance evaluation criteria including the cross-selling of non-audit services * The list of entities which partners held shares and could generate a conflict of interests was not up to date. A more robust set of procedures was suggested to ensure that this list was kept up to date in future Lastly, the Internal Quality Review was not of a high enough standard, it did not provide a sufficient level of detail and clarity of explanations of significant findings. 4. Conclusion We can see that BDO go to great lengths to try and ensure that they are fully compliant with corporate governance codes and regulations, not only with their policies and procedures a nd the way the company is managed but also with governance structure of the company and the values and focus of the aims and objectives of the company. They also have a strong focus on transparency and ethics within in their business and this is linked to their value of providing great customer client relationships with professionalism, honesty and integrity. They also go to great lengths to aid the companies with which they work, in complying with corporate governance codes, again this is all in the name of developing excellent quality and trustworthy client relationships, in order to maintain and improve the success of their business. However, as we can see from the FRC review, there are gaps in their governance compliance, in particular with internal reporting and ethical standards, but it will have to be seen in the coming years of reviews if the increase in transparency and an even greater focus on corporate governance will lead to BDO closing such gaps. 5. Bibliography * BDO LLP UK, ‘Transparency Report’, 2012, Available Online at: http://static. do. uk. com/assets/documents/2012/09/Transparency_Report_for_the_52_weeks_ended_29_June_2012. pdf [Accessed 02 May 2013]. * BDO LLP UK Website, 2013, ‘About Us’, Available Online at: http://www. bdo. uk. com/about-us/corporate-social-responsibility/environment [Acc essed 02 May 2013]. * BDO LLP UK, 2012, ‘Corporate Governance for TMT Businesses’, Available Online at: http://static. bdo. uk. com/assets/documents/2012/03/Corporate_Governance_for_TMT_Businesses. pdf [Accessed 02 May 2013]. * Crump, R. , May 2012, ‘Mid-cap market calls for mandatory governance code’, Financial Director Website, Available Online at: http://www. financialdirector. co. k/financial-director/news/2180374/mid-cap-market-calls-mandatory-governance-code [Accessed 02 May 2013]. * Financial Reporting Council, 2013, ‘BDO LLP: Audit Quality Inspection’, FRC Website, Available Online at: http://www. frc. org. uk/Our-Work/Publications/Audit-Quality-Review/Public-Report-BDO-LLP. aspx [Accessed 02 May 2013]. * ICAEW, 2013, ‘The Audit Firm Governance Code’, ICAEW Website, Available Online at: http://www. icaew. com/en/technical/corporate-governance/audit-firm-governance-code [Accessed 02 May 2013]. * Keynote, 2013, ‘Account ancy Marketing Report’, Available Online at: https://www. keynote. co. uk/market-intelligence/view/product/10674/accountancy? edium=download [Accessed 02 May 2013]. * Dr Lashgari, M. , 2004, ‘Corporate Governance: Theory and Practice’, The Journal of American Academy of Business, Cambridge, Available Online at: http://tharcisio. com. br/arquivos/textos/13200724. pdf [Accessed 02 May 2013]. * Mitchell Van der Zahn, J-L. W. , 2008, ‘Special Issue on: Financial Reporting, Transparency and Corporate Governance: Issues in Volatile International Markets’, International Journal of Accounting, Auditing and Performance Evaluation, Vol. 7, Nos 1/2, pp: 61-93, Available Online at: http://www. inderscience. com/info/ingeneral/cfp. php? id=962 [Accessed 02 May 2013]. * Roberts, J. ‘The Theories behind Corporate Governance’, Having Their Cake website, Available Online at: http://www. havingtheircake. com/content/1_Ideas%20that%20shape%20the%20world/fa ct%20and%20opinion/The%20theories%20behind%20corporate%20governance. lnk [Accessed 02 May 2013]. * Turnbull, S. , 2002, ‘Corporate Governance: Its scope, concerns and theories’, Corporate Governance: An International Review, Volume 5, Issue 4, Available Online at: http://onlinelibrary. wiley. com/doi/10. 1111/1467-8683. 00061/pdf [Accessed 02 May 2013]. * Tricker, R. I. , 2012, ‘Corporate Governance: Principles, Policies and Practices’, Oxford University Press: London, (2012). *

The Florida Everglades Essays -- Geography Environmental Nature Essays

The Florida Everglades The Florida Everglades have been adversely impacted for decades because of human attempts to control this historical ‘River of Grass’. The reason for our insistence on attempting to control and manage the area can be defined in one word: water. There has always been plenty of water available within the Everglades’ ecosystem, but no logical way to extract it. Our extraction efforts eventually led to devastating results. My paper will focus on the initial policy and practices involved in the extensive downgrading of this once biologically unequaled ecosystem; as well as discuss recent policy initiatives that have been implemented in order to restore the Everglades to its once magnificent status. I will attempt to define the pertinent issues, priorities, actors, and instruments, as well as discuss lessons that can be taken from this case study. Background In its natural state, the South Florida ecosystem was connected by the flow of water south from Lake Okeechobee through vast freshwater marshes, known as the Everglades, to Florida Bay and on to the coral reefs of the Florida Keys. The Everglades covered approximately 18,000 square miles and were the heart of a unique and biologically productive and unique region, supporting vast colonies of wading birds, a mixture of temperate and tropical plant and animal species, along with abundant coastal fisheries. These exceptional natural resources were nationally recognized with the establishment of Everglades National Park in 1947. In 1948, Congress authorized the Central and Southern Florida Project in response to a series of devastating floods that had occurred in the area. This project authorized the Army Corps of Engineers to provide: flood control;... ..., for the undertaking would be too great for either to accomplish alone. References 1) A Comprehensive plan for the Restoration of the Florida Everglades; United States Department of the Interior; January 19, 1996. 2) Restoring the Everglades, an American Legacy Act; Committee on Environment and Public Works, One Hundred Sixth Congress; July 27, 2000. 3) Derr, Mark; Some Kind of Paradise; William Morrow & Company, New York;1989. 4) Glenn, A. Adam; ‘Birthday Gift for the Glades’; ABCNEWS.com; December 2000. 5) Maddox, Jennifer; ‘House Panel Chairman: Everglades Restoration ‘going to go forward’’; Naples Daily News; March 2000. 6) Martin, John; ‘Who’s in Charge: Few Results from Massive Everglades Restoration Project’; ABCNEWS.com; April 2000. 7) Phinney, David; ‘Restoring the Everglades: Congress Must First Pass Plan’; ABCNEWS.com; July 2000.