Thursday, September 19, 2019

Antigone: Hero Or Fool? Essay -- Greek tragic hero

In Greek literature, a tragic hero is based upon an individual having several of the following qualities: having a high social position in society; not being overly good or bad; being persistant or stubborn in their actions; having a single flaw that brings about their own death and the death of others; and obtaining pity from the audience. Antigone was a prime example of a Greek tragic hero. Antigone, being the daughter of Oedipus, obtained a high social standing in Thebes. Prior to his self-exile from Thebes, Oedipus was the city's king. Because of her high standing in society, Antigone was capable of great suffering, in that she had a reputation and a vast amount of respect to lose. Antigone's good side is demonstrated by her insistance on respecting her brother Polyneices' right to be buried in the religious tradition of Greece. The Greeks believed that it was of most importance to bury a person who died in battle so that their soul may continue on in the after life. Antigone is willing to risk her own life so that Polyneices can have to proper burial that she so strongly feels he deserved; "but I will bury him: and if I must die, I say that this crime is holy: I shall lie down with him in death, and I shall be dear to him as he to me." (Prologue, line 57-59) Having a fatal flaw is one of the characteristics of a Greek tragic hero. Antigon...

Wednesday, September 18, 2019

Connecting Magical Realism and Psychology :: Magical Realism Psychology

Connecting Magical Realism and Psychology At first, German art critic Franz Roh used the term "Magical Realism" to describe a style of painting (Roh 15). Eventually, Arturo Uslar Pietri adapted the term in order to describe a type of literature (Leal 120). While the exact definition of Magical Realism is open to interpretation, it is certain that Magical Realism gives a deeper meaning to ordinary life by unearthing mysteries that hide behind the world (Roh 16-17). In order to uncover these mysteries, Magical Realism combines fantasy with reality (Flores 110-111). Although Magical Realism is now well-known as a genre of literature, Magical Realism extends into "real life" through a treatment in psychology known as Traumatic Incident Reduction. In order to see how Magical Realism is found in this treatment, one must first consider at least one of the identifying marks of Magical Realism. Among the characteristics that identify Magical Realism is the feeling of transcendence that the reader has while reading a Magical Realist text (Simpkins 150). During transcendence, a reader senses something that is beyond the real world. At the same time, however, the reader still feels as if he or she were rooted in the world (Sandner 52). After the reader undergoes transcendence, then he or she should have a different outlook on life. Secondly, one must consider what the process of Traumatic Incident Reduction involves in order to see how Magical Realism relates. In this treatment, the patient who has experienced some type of traumatic incident will replay the incident in his or mind. Then, he or she will describe the event to his or her therapist. After the patient views the event several more times in his or her mind, he or she will usually go into more extensive detail about the incident. Eventually, the patient is supposed to reach a point at which he or she replaces negative emotions regarding the event with positive emotions. Additionally, the patient usually gains new insights concerning life. Most importantly, the Traumatic Incident Reduction offers the patient an opportunity to "confront the trauma at the time it occurred," enabling the patient to move on with life (Schiraldi 209-210). While feeling rooted in the world, the patient must go beyond the physical world in order to overcome his or her post-trauma stress. Even though the patient does not literally go back in time, the results of replaying a traumatic incident and confronting it in his or her mind have real effects in the patient's life.

Tuesday, September 17, 2019

Strengths And Weaknesses Of Lo Essay -- essays research papers

Louis XIV and Peter the Great   Ã‚  Ã‚  Ã‚  Ã‚  Both Louis XIV and Peter the Great were famous rulers of the late 17th- early 18th Centuries. Both took the throne at a young age and both had many strengths and weaknesses. Louis XIV had many strengths during his reign as ruler of France. Appointing Jean Baptiste Colbert as his minister of finance made some of his greatest strengths and accomplishments. One strength was that of mercantilism, which is an economic theory under which a country increases its wealth by exporting more goods than it imports. By accomplishing this, Louis XIV made himself and France very wealthy. More wealth was made when a balance of trade brought more gold and silver into France. A high tax was placed on imports and that also earned money. Soon, Fran...

Monday, September 16, 2019

Case 1.1 – Enron Corporation

Case 1. 1 – Enron Corporation ————————————————- Discussion 1 The parties we believe to be most at fault for the crisis in this case are a) the Audit Firm engaged in the Enron audit (Arthur Andersen); b) Enron Management (Kenneth Lay, Jeffrey Skilling, Andrew Fastow; and c) the SEC. The Public Accounting Firm: Arthur Andersen The auditor has the responsibility to evaluate the risk of material fraud, including: * Incentives and motives for fraud : Enron was a fast growing company with many start-ups projects, such as the Energy Wholesale Services (a B2B electronic marketplace for the energy industries) or the Enron Broadband Services (an operating unit serving as intermediary between users and suppliers of broadband services,) that constantly needed huge amount of money to succeed. * The opportunity to commit fraud: Enron internal controls were weak and the management was promoting a culture that encouraged fraud rather than honesty. Rationalizations that might allow someone to commit fraud: the management at Enron believed that they were only trying to grow the company and increase their stock price by misrepresenting their financial statements. Once their new ventures would succeed, they would be able to cover the losses previously incurred. All the ingredients were present for Anderson to uncover the fr aud. Moreover, the auditors have a responsibility to disclose material fraud and illegal client acts to the audit committee and the Board of Directors. If the financial statements are not restated, the auditor should issue a qualified, an adverse opinion or consider withdrawing from the engagement. The team auditing Enron should have followed the guidance when the management acted with scienter. As mentioned in the case, Arthur Andersen was being paid exorbitant amounts of money to audit Enron and attest to the validity of its financial statements. The firm failed on every front to catch any of the fraudulent accounting transpiring and many critics questioned whether Anderson was involved with â€Å"cooking the books†. Given the scale of the compensation and how entrenched the firm was in Enron’s financial operations, it is hard to believe that the Andersen auditors, CPAs, failed to notice such obviously illegal accounting treatments of transactions. As so well said by the auditor of Accounting Today, â€Å"if a firm accepts and collects the audit fee, then it should be prepared to accept the blame, otherwise it is not part of the solution, but part of the problem†. The fault not only goes to the auditors, but to the company’s management as well. Enron’s management Kenneth Lay turned a blind eye to anything that could obstruct Enron’s growth. He said that his ultimate goal was to make Enron â€Å"the world’s greatest company. † This is a great goal for any CEO to have; however, in his attempts to reach this goal, he developed a case of tunnel vision that led to unexpected consequences. When Sherron Watkins wrote him a letter questioning the treatment of certain accounting transactions and puzzled disclosures, he ignored her and stated that â€Å"he’d rather not see it†. Kenneth Lay even failed to acknowledge or address the issues after most of the Enron scandal had fully unraveled by refusing to testify before Congress in 2002. Jeffrey Skilling basically followed in the footsteps of Kenneth Lay and brought with him a similar approach to running a business. Skilling shared the same tunnel vision approach as Lay as evidenced by their â€Å"laser-focus on earnings per share†. They both were willing to ignore any wrongdoing in the company as long as earnings per share continued to increase. Skilling also developed a certain level of arrogance after being singled out as the number one CEO in the country. He would make â€Å"brassy and tacky† comments regarding Enron’s competitors and critics. This arrogance likely aided in his ability to shield out the negative aspects of Enron’s operations and to only see the positives. He was the â€Å"best CEO in America†, so Enron couldn’t possibly do anything terribly wrong under his watch. When being questioned by Congressional investigators regarding the scandal, he simply passed the blame by stating that â€Å"he is not an accountant. Andrew Fastow was the CFO and created the financial infrastructure for Enron. He, like Skilling, was hailed as one of the top executives in the country as evidenced by his Excellence in Capital Structure Management award presented to him by CFO Magazine. As the CFO of Enron, Fastow should have known better than to do what he did with the creation and operation of the SPEs. His brass was at such a high level that he even named several of them after his children. He, like Kenneth Lay, refused to take any accountability by refusing to testify before Congress in 2002. SEC and FASB The SEC and FASB also share the responsibility for the fraud scandal that took place. The organisms should have passed stronger accounting standards to regulate auditing. Both organizations were in favor of the 3% rule for SPEs. This rule stated that a SPE needed only a 3% investment from an outside investor to be considered independent. This rule allowed Enron to discharge all its unprofitable businesses in SPEs to avoid consolidating losses. That is, the SEC and FASB endorsed a law that allowed companies to dump considerable losses in off-balance entities. A case of fraud was bound to happen. The Auditors, the SEC, and the FASB made it easy for Enron’s management to commit one of the biggest frauds in the history of accounting. ————————————————- Discussion 3 Andersen’s involvement in Enron’s accounting and financial reporting decisions violated the following professional auditing standards: AU 220, Independence, SAS 1) – this standard requires the auditor to be independent. Auditors issue an audit opinion that will serve as a reliable source of information on the company to external parties (investors). Thus, it is necessary for the auditor to be unbiased when reporting his findings to the public. The lack of independence of the team auditing Enron can be derived from the fact that Andersen was providing consulting services as well as auditing services to Enron, with consulting work accounting for more than 50% of the total yearly revenue received from Enron. This situation led Andersen to be at the same time external auditor and internal auditor to Enron. AU 316, Consideration of Fraud in a Financial Statement Audit (SAS 99) – this standard concerns â€Å"fraudulent acts that cause a material misstatement of the financial statements. † Andersen helped Enron misrepresent significant information in the financial statements. The team auditing Enron intentional misapplied accounting principles relating to the classification, the manner of presentation, and the disclosure of the financial statements. To clarify, Enron would use the mark-to-market ccounting method on long-term accounting contract, which immediately recognizes earnings when contracts are secured rather than when services are rendered. That accounting method results in financial statements being materially misstated and at the same time, it considerably increased the compensation of Executives at Enron that was based on earnings. AU 317. 05, Illegal Acts by Clients (SAS 54) – this standard indicates that the auditor’s responsibility for misstatements resulting from â€Å"illegal acts having a direct and material effect on the determination of financial statement amounts† is the same as that for errors or fraud. Enron would issue stocks to different SPEs in exchange for notes receivable; however, US GAAP does not allow for the recording of receivables in exchange of stocks issued. These misstatements led to a reduction of $1. 2 billion in Owners’ Equity after the reversal of previously recorded transactions as assets. In addition, Enron had investments in companies (not SPEs) that it consolidated, but when the investments began to show losses, they were transferred to SPEs so that it would not have to reflect these losses on the financial statements. AU 334, Related Party Transactions, SAS 45 – this standard requires auditors to follow GAAS established procedures when auditing financial statements in order â€Å"to identify related party relationships and transactions† and to estimate whether or not the required financial statement accounting and disclosure had been followed. This standard was also violated as Executives of Enron were managing some SPEs (p. 13. ) Andrew Fastow, Enron’s CFO, earned a profit amounting to $30 million on one of his investment in an SPE that he was managing. Furthermore, â€Å"Fastow’s friends realized a profit $1 million on investment of $5,800 in 60 days in the same SPE. † AU 319, Consideration of Internal Controls in a Financial Statement audits – The auditor’s report on internal control over financial reporting that goes to the public must report material weaknesses in internal control. Andersen audit team in charge of Enron auditing failed to provide an unbiased opinion on the effectiveness of the system of internal control over financial reporting. ————————————————- Discussion 6 After Enron and other fraud scandals, we see a shift from the self-oversight of public accounting firms to an independent oversight of accounting firms auditing public companies by government bodies such as the PCAOB. Congress passed the Sarbanes-Oxley Act (SOX) in 2002 which goal was to strengthen the financial reporting rules for public companies. It also forced public companies to prepare reports on the quality of their internal controls as well as limit the types of consulting services that an accounting firm is allowed to provide to its clients in concurrence with audit services provided. Fraud scandals also led to the establishment of the regulation requiring management of public companies to provide a letter asserting that the financial statements are fairly stated. Most recently, the SEC voted to adopt whistleblower rules mandated by Section 922 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Dodd-Frank Act). â€Å"The rules implement the Act’s requirement that the Commission pay an award to whistleblowers who voluntarily provide original information to the SEC that leads to a successful enforcement action with sanctions of over $1 million. Professionalism in public accounting has changed over the past decades for a variety of reasons from the advances in technology to the globalization of the economy. One of the ways professionalism has changed is that independence has become a major component for public accountants. Independence confirmations before the audit and during the audit are major parts of being professional in today’ s definition. Ethics are another major part of professionalism. Being ethical in your decisions is stressed more now than ever before. Being courteous of others cultures, beliefs, and religions are a new addition to being professional. With everything becoming global and information quickly being spread by technology, being conscientious of what is said and done is very important for accountants for one bad thing can have severe implications. Being professional is more than just how you act in the business place for since you represent the company, your actions are watched on and off the job. With the increasing numbers of investors in the market it becomes more pressing to have reforms to regulate the circulation of information and assure investors that they are using the highest quality of financial statements. ———————————————— Discussion 7 The SEC has required public companies to have their quarterly financial statements audited before filing of theirs quarterly report on Form 10-Q. Therefore, audit firms will need to follow all the audit standards set out, from establishing an understanding with the c lient to performing analytical procedures, inquiries and other review procedures to prepare an audit report on the review of interim financial information. It is our opinion that quarterly financial statements should be audited because they will be more reliable and credible to the investors. Auditing quarterly financial statements will also shade lights on questionable management’s earnings. At the same time, a continuous (quarterly) audit will allow for less restatement at the end of the year; that is less surprise for investors. The auditor will be required to follow the clients’ financial situation more closely and address any material issues sooner. Quarterly audited financial statements will give investors confidence in relying on the company’s financial information.

Sunday, September 15, 2019

Lord of the Flies: The Beastie Essay

From the start of the novel, we are made to believe that there is a beast on the island that the boys are situated on. The boys gradually become more and more afraid of the â€Å"Beastie† as the novel unravels however there is no physical evidence to prove that a beast does in fact exist. But however, there are events which lead up throughout the novel, which would lead you on to believe that there is a beast from the boy’s point of view, but we as the readers are told things that the boys are not, and therefore we know that there is no beast, only a beast that exists in themselves, which becomes more sinister and evil as we progress. In chapter one, we discover that the boys are stranded on an island by themselves with no adults. Although this seems good at the very start, as there is no authority, so they can do what they want, it later becomes a reason to fear as with no adults, there’s no protection – they are vulnerable to the outside world. There is no one to keep them safe at night, no one to fend for them or provide food, and to make matters worse, they can’t be rescued if no one knows they’re there, which is soon realised – â€Å"No body don’t know we’re here†. So with no protection and no means of rescue, fear slowly starts to develop and spread among the boys – â€Å"We may stay here until we die.† They soon realise that a structured society is needed for them to survive. A reason to be scared provides more reason to fear things, as we find out in chapter two. A rumour of a beast, which is described as a snake, is started by one of the little uns – the one with the birthmark. One of the older boys states what the boy with the birthmark describes as he lacks confidence in front of other people – â€Å"A snake thing – ever so big, he saw it†. This rumour strikes fear into the boys, and spreads like a rumour to. An idea surfaces from one of the wiser and older boys. â€Å"He must have had a nightmare, stumbling among all those creepers.† This shows that creepers here are something to scare people – a symbol of fear. This is because to the younger ones, creepers look similar to snakes (or â€Å"beasties†), and although to the older boys they might not look like something to fear, they are still a little afraid as the fear spreads around the little uns and up towards the big uns. As the fear of the beast begins to take hold of the boys, they feel a need for shelters to protect them. However the older boys believe that the shelters will make the little uns feel safer, but really they are just creating a self illusion, as they need the shelter as much as the little uns, but are scared to admit it. A shelter in their eyes is a home, and a home symbolises security, protection a place to feel safe, so without a shelter, or a home, the boys are exposed to the elements and the beast. With the shelters built, the boys feel a little bit more secure, and Jack, in his own way, reassures the group with his speech about how stupid everyone is by being afraid of something that doesn’t exist. However he says that if a beast did exist, he would have hunted it down and killed it by now, which sounds like Jack is not afraid to the others, but he must have some kind of doubt in his mind if he’s thinking about it being there. The boys don’t see through Jacks illusion and take the reassurance. However just when the boys are feeling better about the beast, the little un called Percival speaks up about his experience. He says that the beast doesn’t live on the island, it lives in the sea – which quickly squashes any assurance they just gained. The idea of a beast that could be anywhere around them, as after all they are trapped on an island, gives more fear – not knowing where it is, when it could strike. They are the prey, open and vulnerable, and the beastie is the predator, hidden and invisible. At least before, they had a rough idea where it was, but now they will have to watch their back more than ever – if the rumour is correct. The fear spreads even more and a sense of paranoia grips the boys. However Simon, who is viewed by us, the reader, to be the â€Å"helper† or â€Å"Christ-like† character, expresses a very deep point of view. He talks about how there is no beast, not physically any way. The beast is a figment of the boys imagination – as after all that’s what they are boys, who typically have vibrant imaginations. He believes that because there is no adults, no authority who usually do the protecting, and that their all alone, they have come up with this paranoid delusion which we know to be the beast. Simon, being one of the most mature on the island, in my opinion seems to be the closest to really understanding what the beast actually is. In chapter six, we the reader, are told about a parachutist who was shot down we presume. We are told that he parachutes down to the island and is dragged around, giving the impression of a puppet to the wind, limp and lifeless – in other words dead. However we know about the parachutist, but the boys on the other hand don’t. So when Sam ‘n Eric are looking after the fire and the spot the parachute flopping up and down – as if it was a living being, the two boys instantly believe it’s the beast. The boys didn’t have a reason to fear the beast, until they thought they saw something which they believed to be the beast. They jumped to a conclusion straight away, because of the rumours of the beast. And when the boys got back, they told the other boys, and once again the fear spreads around. However the â€Å"beast† was sighted near the fire, which means that the boys have no means of rescue without fire, unless they confront their fears. The boys, under the leadership of Jack, go up to the fire to confront the beast with weapons. They begin to fight fire with fire, and themselves gradually become a beast on their own. If another person, unknown to they boys was to accidentally stumble into their camp, the boys would surely mistake him/her for the beast and kill them. The boys have become ruthless in order to survive, and have become savages. Ironically Jack himself said â€Å"We don’t want to become savages†, yet he is a key reason as to why the boys have become the evil savages that they are now. In chapter eight, Jacks hunters leave a gift for the beast, in hope that it will acknowledge them and leave them alone. However they are contradicting themselves, as they said that they did not believe in the beast. This shows that they have become more afraid of the beast as time has passed. Yet as the hunters become more aware and afraid of the beast, Simon on the other hand becomes less afraid. He already believed that there was no beast, but his â€Å"fit† showed him more clearly that there was nothing to be afraid of. He realises that a â€Å"pig’s head on a stick† is nothing to be frightened of. Jacks group eventually split from Ralph and the others, and ultimately split from civilisation to. The conch represented civilisation, and without it, the boys become savages. The beast that they once feared has grown inside of them, and now they are the beast of the island. The novel refers to them as â€Å"savages†, indicating that they themselves have become what they feared the most – monsters. Living in fear of the beast has made them more ferocious and brutal towards unknown beings. They become more like a tribe and start chanting – â€Å"Kill the beast! Cut his throat! Spill his blood!† they have become evil.

Do the Benefits of Globalization Outweighs Its Disadvantages Essay

ORGANIC FARMING (Farming without the addition of artificial chemicals.) Organic farming can be defined by the proactive, ecological management strategies that maintain and enhance soil fertility, prevent soil erosion, promote and enhance biological diversity, and minimize risk to human and animal health and natural resources. It can also be defined as Vegetable and livestock production using natural sources of nutrients (such as compost, crop residues, and manure) and natural methods of crop and weed control, instead of using synthetic or inorganic agrochemicals. It is also called low input farming. Many kinds of farm products are produced organically including vegetables, fruit, herbs, grains, meat, dairy, eggs, fibers, and flowers. In the past organic farm production was often considered as being only for radicals or hippies. Now it is seen as a viable economic move – with benefits to the farm soil, to the environment, and to the purchasers of the products. An organic approach can contribute towards making a farm more financially viable in several ways. * First, it is a low input way of farming. You do not need to invest so much money in expensive chemicals and fertilizers. However, any declines in initial production are balanced against these reduced costs. * Second, it is less likely to result in land degradation than many other production methods; hence the long-term cost of sustaining production is less. * Thirdly, public demand for organic produce has markedly increased over recent years. The key characteristics of organic farming include; 1| Protecting the long term fertility of soils by maintaining organic matter levels, encouraging soil biological activity, and careful mechanical intervention.| 2| Providing crop nutrients indirectly using relatively insoluble nutrient sources which are made available to the plant by the action of soil micro-organisms.| 3| Nitrogen self-sufficiency through the use of legumes and biological nitrogen fixation, as well as effective recycling of organic materials including crop residues and livestock manures.| 4| Weed, disease and pest control relying primarily on crop rotations, natural predators, diversity, organic manuring, resistant varieties and limited (preferably minimal) thermal, biological and chemical intervention.| 5| The extensive management of livestock, paying full regard to their evolutionary adaptations, behavioral needs and animal welfare issues with respect to nutrition, housing, health, breeding and rearing.| 6| Careful attention to the impact of the farming system on the wider environment and the conservation of wildlife and natural habitats. TYPES OF ORGANIC FARMING Organic farming works with nature, rather than against it. It recognises the fact that nature has many complex processes which interact to control pests, diseases and weeds, and to regulate the growth of plants. There is a variety of ways of growing plants that work with nature rather than against it. Some techniques have been used for centuries. Some of the most effective and widely used methods are:Poly-culture Theoretically, it is better for the long-term welfare of the land to avoid a monoculture approach to farming. Monocultures tend to utilize the same nutrients from the soil and deposit the same â€Å"pollutants† into the soil; causing nutrient deficiencies and pollutant toxicities. When several different plants, and/or animals are growing together, the waste products of one will often be used by another; and the nutrients used by one, may be replenished by the activity of another.Biodynamic farmingIt views the farm or garden as a â€Å"total† organism and attemp ts to develop a sustainable system, where all of the components of the living system have a respected and proper place.| Permaculture Systems Permaculture is a system of agriculture based on perennial, or self perpetuating, plant and animal species which are useful to man. It is a philosophy which encompasses the establishment of environments which are highly productive and stable, and which provide food, shelter, energy etc., as well as supportive social and economic infrastructures. Crop rotations Crop rotation consists of growing different crops in succession in the same field, as opposed to continually growing the same crop. Growing the same crop year after year guarantees pests of a food supply – and so pest populations increase. It can also lead to depletion of certain soil nutrients. Growing different crops interrupts pest life cycles and keeps their populations in check. Crop rotation principles can be applied to both broad acre and row crops alike. The principles may even be applied to pastures. In crop rotation cycles, farmers can also sow crops that like legumes that actually enrich the soil with nutrients, thereby reducing the need for chemical fertilisers. For example, many corn farmers alternate growing corn with soybeans, because soybeans fix nitrogen into the soil. Thus, subsequent corn crops require less nitrogen fertiliser to be added. MERITS OF ORGANIC FARMING Sustainability over the long term: Many changes observed in the environment are long term, occurring slowly over time. Organic agriculture considers the medium- and long-term effect of agricultural interventions on the agro-ecosystem. It aims to produce food while establishing an ecological balance to prevent soil infertility or pest problems. Organic agriculture takes a proactive approach as opposed to treating problems after they emerge. Soil. Soil building practices such as crop rotations, inter-cropping, symbiotic associations, cover crops, organic fertilizers and minimum tillage are central to organic practices. These encourage soil fauna and flora, improving soil formation and structure and creating more stable systems. In turn, nutrient and energy cycling is increased and the retentive abilities of the soil for nutrients and water are enhanced, compensating for the non-use of mineral fertilizers. Such management techniques also play an important role in soil erosion control. The length of time that the soil is exposed to erosive forces is decreased, soil biodiversity is increased, and nutrient losses are reduced, helping to maintain and enhance soil productivity. Crop export of nutrients is usually compensated by farm-derived renewable resources but it is sometimes necessary to supplement organic soils with potassium, phosphate, calcium, magnesium and trace elements from external sources. Water. In many agriculture areas, pollution of groundwater courses with synthetic fertilizers and pesticides is a major problem. As the use of these is prohibited in organic agriculture, they are replaced by organic fertilizers (e.g. compost, animal manure, green manure) and through the use of greater biodiversity (in terms of species cultivated and permanent vegetation), enhancing soil structure and water infiltration. Well managed organic systems with better nutrient retentive abilities, greatly reduce the risk of groundwater pollution. In some areas where pollution is a real problem, conversion to organic agriculture is highly encouraged as a restorative measure (e.g. by the Governments of France and Germany). Air and climate change. Organic agriculture reduces non-renewable energy use by decreasing agrochemical needs (these require high quantities of fossil fuel to be produced). Organic agriculture contributes to mitigating the greenhouse effect and global warming through its ability to sequester carbon in the soil. Many management practices used by organic agriculture (e.g. minimum tillage, returning crop residues to the soil, the use of cover crops and rotations, and the greater integration of nitrogen-fixing legumes), increase the return of carbon to the soil, raising productivity and favouring carbon storage. A number of studies revealed that soil organic carbon contents under organic farming are considerably higher. The more organic carbon is retained in the soil, the more the mitigation potential of agriculture against climate change is higher. However, there is much research needed in this field, yet. There is a lack of data on soil organic carbon for developing countries, with no farm system comparison data from Africa and Latin America, and only limited data on soil organic carbon stocks, which is crucial for determining carbon sequestration rates for farming practices. Biodiversity. Organic farmers are both custodians and users of biodiversity at all levels. At the gene level, traditional and adapted seeds and breeds are preferred for their greater resistance to diseases and their resilience to climatic stress. At the species level, diverse combinations of plants and animals optimize nutrient and energy cycling for agricultural production. At the ecosystem level, the maintenance of natural areas within and around organic fields and absence of chemical inputs create suitable habitats for wildlife. The frequent use of under-utilized species (often as rotation crops to build soil fertility) reduces erosion of agro-biodiversity, creating a healthier gene pool – the basis for future adaptation. The provision of structures providing food and shelter, and the lack of pesticide use, attract new or re-colonizing species to the organic area (both permanent and migratory), including wild flora and fauna (e.g. birds) and organisms beneficial to the orga nic system such as pollinators and pest predators. The number of studies on organic farming and biodiversity increased significantly within the last years. A recent study reporting on a meta-analysis of 766 scientific papers concluded that organic farming produces more biodiversity than other farming systems. Genetically modified organisms. The use of GMOs within organic systems is not permitted during any stage of organic food production, processing or handling. As the potential impact of GMOs to both the environment and health is not entirely understood, organic agriculture is taking the precautionary approach and choosing to encourage natural biodiversity. The organic label therefore provides an assurance that GMOs have not been used intentionally in the production and processing of the organic products. This is something which cannot be guaranteed in conventional products as labelling the presence of GMOs in food products has not yet come into force in most countries. However, with increasing GMO use in conventional agriculture and due to the method of transmission of GMOs in the environment (e.g. through pollen), organic agriculture will not be able to ensure that organic products are completely GMO free in the future. A detailed discussion on GMOs can be found in the FAO publication â€Å"Genetically Modified Organisms, Consumers, Food Safety and the Environment†. Ecological services. The impact of organic agriculture on natural resources favours interactions within the agro-ecosystem that are vital for both agricultural production and nature conservation. Ecological services derived include soil forming and conditioning, soil stabilization, waste recycling, carbon sequestration, nutrients cycling, predation, pollination and habitats. By opting for organic products, the consumer through his/her purchasing power promotes a less polluting agricultural system. The hidden costs of agriculture to the environment in terms of natural resource de gradation are reduced. Organic farming proves to be more profitable than the age-old traditional farming methods. It has been found that organic farming reduces the production cost by about 25 – 30%, as it does not involve the use of synthetic fertilizers and pesticides, which thus makes organic farming very cost-effective. This type of farming leads to a less toxic environment as far as the air, water and soil is concerned. Soil is the most important component in farming, and organic farming preserves the soil by reducing soil erosion up to a large extent. Organic farming also enables the farmers to use the soil for a longer period of time to grow crops, as soil fertility is maintained for a long time in such a case. Organic farming has a positive effect on the ecosystem, as it proves vital in supporting the survival of wildlife in the lowlands. It even provides safe pasture lands for grazing. This kind of farming is not only beneficial to the farmers, but it also has proved useful for the dairy industry. Cattle grazing on organic farmlands have been found to be less prone to diseases, and they also yield more milk. These are definitely good signs for a consumer of these dairy products from a health perspective, and for a dairy organization from the profit perspective. Organic farming eliminates the chances that are there of the fast production of food through artificial means. Products or foodstuffs produced from organic farming neither contain any sort of artificial flavors or preservatives, nor do they contain any harmful chemicals. The original nutritional content of food is preserved due to the absence of synthetic fertilizers and pesticides. Organic products moreover are tastier than the products yielded from traditional farming. Consumption of products obtained from organic farming minimizes the risks of physical ailments such as heart attacks, cancer, and ever strokes. Scientific studies have proven that organic foods are healthier than the inorganic ones Organic farming automatically promotes diverse habitats. At such places, one will find a place full of life with animals, birds and insects. Read more at Buzzle: http://www.buzzle.com/articles/benefits-of-organic-farming.html

Saturday, September 14, 2019

Introduction to Organization Structure

Introduction to organizational structure An organization structure refers to an arrangement of people, relationship and responsibilities in carrying out company activities to achieve goal. In addition it also can define as how a people in the organization are group together and to whom they report. Formal structure is needed for larger organization that decisions have to be made about the delegation of various tasks. In an organization structure clearly indicate and separate between the work activities which define by their job role.In good organization structure should explain the relationship of authority who reports to whom and for managers, who reports to them. An organization structure usually illustrated graphically in an organization chart. There are several types of organization structure such as functional organizational structure, geographic organizational structure, matrix organizational structure and product organizational structure. Functional organizational structure re fers to a group of people in the organization or department that hold similar position and perform similar task. It also indicates that who reporting to whom.The traditional way to of the organization, this is organizing people by function. A Geographic organizational structure is typically found in companies with operation spread over a large region. This includes national and international office. It will have internal structure and management layers depending on each location. While matrix organizational structure combine two or more types of organizational structure usually is product organizational structure and functional organizational structure to create a unique blend of work environment. Product organizational structure is the departmentalization based on product and.Employee work in difference unit where by each unit holds the responsibilities of producing the product or service. This structure also known as a division structure. Base on this organizational structure ever y product structure will lead by division. Each division will responsible for each product. 1. 0 Functional Structure According to O’Toole. S â€Å"The term organizational structure refers to how the people in an organization are grouped and to whom they report. One traditional way of organizing people is by function. Some common functions within an organization include production, marketing, human resources and accounting†.Base on this definition we can say that in functional structure employee are grouped together into department and hold similar position also perform similar task. Chief Executive Director Human Resource Manager Finance Manager Account assistants Manufacturing Manager Engineering Manager HR officer FOL Manager EOL Manager Test Engineering Equipment Engineering HR Assistants Payroll officer Supervisor Supervisor Engineer Enigineer Appendix 1. 0: Sample of Functional Structure for Company ABC Referring to above chart, it clearly divided the task and re sponsibilities by function.Example for this company has four main functions which are finance, human resource, manufacturing and engineering. Every department has a difference roles and responsibilities. Finance department focus on accounting and payroll, where by manufacturing can concentrate on execution in order to deliver a good result by divided into two main focus which is FOL and EOL. Both were lead by area manager to ensure the efficiency of the result. For engineering department also separate into two main focuses, they are test and equipment engineering. Each 2 function plays a role in order to achieve the company goal.Base on their expertise the result given will be very fast, efficiently and effectively. 1. 1 Advantage of Functional Structure The advantage of functional structure is employee can communicate and share information easily as they are grouping together according to similarities in their position. Beside that escalation process also can be done fast as and ef fectively. In terms of management, especially manager it easy for them to monitor subordinate performance. Another benefit of functional organization structure is coherent chain of command. For example, referring to above chart Account and payroll fall under purview of Finance department.A clear chain of command is needed, this is because it creates standard operation procedures, besides established consequences also enhanced accountability. Another advantages of functional structure is it cans expedited decision making. This is because normally group decision making will slow down progress on project due to the diverse perspectives involved. But in this structure because people have similar professional and educational background the decision making process will be much easier. In addition functional structure also allows work to be done by qualified and skilled individual in the area concern.Hence, another advantage of this structure is that it reduces cost by reducing duplication and use of resource in the organization. 1. 2 Disadvantage of Functional Structure Functional structure also have disadvantage. The disadvantage of functional structure is because functional structure separate by function, as a result employee having a very little understanding or concern for other area instead of their own area. Because of this separation there is a barrier in communication and overall cooperation and coordination. Beside that in this structure individual focus is rather than a company focus. 3 2. Geographic Structure Geographic structure often use by large company that operate in many area. The main function of this structure is to co-ordinate the work and employee from difference unit and responsible for conducting business in certain geographic locations. Each location will have its own internal structure and management layers, allowing them to run the operation. Below is geographic structure for Open University Malaysia. From the chart Open University Malaysia has divided the organizational base on geographic which is northern region, southern region, and central region, east coast and Sabah and Sarawak.Each region will cover certain state in Malaysia. For Northern region it covered Perlis, Kedah, Pulau Pinang and Perak. For southern region represent Johor, Negeri Sembilan and Melaka. Kuala Lumpur and Selangor is in central region. For Kelantan, Terengganu and Pahang indicate as East Coast area. Last area is Sabah and Sarawak region that cover Sabah and Sarawak. Headquarters can easily monitor the performance of each area and might not need to go through every single state to check on the academic progress or activity happened at the particular centre. Open University MalaysiaNorther n region Perlis Kedah Pulau Pinang Souther n region Central region Kuala Lumpur Perak Negeri Sembilan Melaka Selangor East Coast Kelantan Terengganu Pahang Johor Appendix 2. 0 : Geographic Structure of Open University Malaysia 4 Sabah Sarawak Sabah Sarawak 2 . 1 Advantages of Geographic Structure The advantages of geographic structure are cost saving. By locating resource close to customer it will help organization to reduce the cost such as travelling expenses. Using a geographic structure allows companies to use local, experienced individuals to run the company’s operation.This is the most beneficial in international locations, where companies need help transitioning their operations to specific international markets. 2. 2 Disadvantages of Geographic Structure There are some disadvantages of geographic structure such as companies may find it difficulties to run this because it does not allow for centralized decision making. Another disadvantage is that it creates duplication of work also the use of the organization’s resource. Hence, due to the geographical area that located far from each other it will create the difficulties in coordinating between departments in organization. 3. 0 Matrix Structure Matrix structure refe rs to a hybrid structure that combines two or more departmentalization together at one time to create a unique blend of work environment. Usually matrix structure is a combination of product and functional structure. This structure created when there is an assignment or project need to carry out. In this structure employee are reporting to two difference supervisor or manager. This is the differences of matrix structure from other structure. Example is several engineer might be hired carry forth a similar function by pooling in their expertise.In addition, a single company producing two types of product with the same team in professional. For effective and smooth functioning, it is mandatory to share the information in matrix structure. Each project will have a project manager and difference team members will report to him. The matrix structure, if implemented effectively, may increase the ability to react the new customer demands. It also may potentially decrease lead times of new product. Usually employee involve in this structure have to report to 2 manager which is immediate manager and also project manager who is the person to monitor the progress of the project.When work is accomplished, the project team may get dissolved, and the workers from different functional areas may get reassigned to other project and task. Chief Executive Director Human Resource Manager Finance Manager Manufacturing Manager Engineering Manager Division of project manager FOL Manager Test Engineering manager Project manager Account assistants 1 Payroll officer 1 HR officer Account assistants 2 Payroll clerk HR Assistants Account clerk Supervisor 1 Supervisor 2 Engineer HR clerk Legends: The hilted boxes represent staff engage with project. Appendix 3. :Sample of Matrix Structure of Company ZZZ 6 Appendix 3. 0 represent matrix structure for company ZZZ. From the chart there is a project conduct by project manager from project department. To ensure this project success the project has involves staff from other functional structure such as finance, human resource, manufacturing and engineering. For this structure usually employee need to get agreement from immediate manager before they can proceed, this is because it will impact their regular job and employee also must has a strong commitment and dedicated to perform the task.There is an opportunity for them to learn a new thing that not in their job scope. The staff involve in this project will report to 2 manager which is project manager and their immediate department manager. Progress of the project will monitor by project manager while their immediate manager play a role to encourage the employee to perform the task with professionally. 3. 1 Advantages of Matrix Structure The advantages of matrix structure are allowing the organization to effectively and efficiently manage the project that is large scale and complex.The specialized employee can be chosen base on the merit of their work and functions that t hey carry forth. Involving in this structure will give chance to employee to success because of the work load and a lot of difference thinking forces is working on the project and therefore the stress, authority and problem solving skill become stronger. Another advantage of this structure is a cost saving. This is because the people working in the project is hired as a part one team also work under other teams.Meaning to say that the employee involve in the project will do the 2 difference job at one time. In addition this matrix structure will provide opportunity for both functional and product skill development. Thus it will reduce barriers between departments and increase the integration of functions. 3. 2 Disadvantage of Matrix structure Even though there are advantages of matrix structure, there is certain disadvantage as well. The disadvantages of this matrix structure are requiring higher level of management skill compare to other type of departmentalization.It will impact t he company in terms of increasing cost if there is a lot of project manager hired for the job. Another disadvantage of matrix structure is increased conflict levels. This structure also may cause participants to experience 7 dual authority, which can be confusing and frustrating. Very important in this structure is require participant to have a very good interpersonal skill. 4. 0 Product Structure Product structure define as an organization base on organizing employee and work in difference units, while each unit hold responsibility of producing a product or service.For example if company produce 4 difference products, there will have 4 difference divisions for these product. Below is a sample of product organization. In other words product structure divides the company into divisions that bring together those employee involved with a certain type of product or market service. Chief Executive Secretary Product Division Division A Beverage Division B Ice cream Engineering Division C Training Manufacturing Purchasing Division D Cereal Milk powder Infant 6 years plus 3 years plus Adult Appendix 4. 0: Sample of product Organization of Company XYZ.Referring to above chart from company XYZ can see that this company has produce 4 products which is beverage, ice cream, cereal and milk powder. For each product will have a difference division to control. Each division within a divisional structure contains all the necessary recourses and function within it. 8 4. 1 Advantages of Product structure The advantages of product structure is company has a better control for the product as each product has manage by difference division and each division can act as a separate profit centre. Hence, this structure also can create a positive competition between divisions.As every unit own and produce a difference product it will allow manager and employee to expend their expertise and experience that are related to the overall activity of the product. Beside that these structures al so allow management to evaluate the work performance of each division easily. Another advantage of this structure is, because of clear focus on market segment it help to meet customers’ needs. 4. 2 Disadvantages of Product Structure Product structure may also have some disadvantages. For example manager may only focus on their product to the exclusion of the rest of the organization.Due to each product having own functional area expert it may lead to increasing in cost. Beside that will have duplication in terms of process and material also will increase the company cost. Management may facing difficulties to coordinate across department also one of disadvantage of this structure. 5. 0 Conclusion In conclusion organization structure is important as it is a system that control and drive company performance to achieve goal. Difference structure has a difference functions, but the objective is the same which is to ensure company running with smooth and achieve the goal.Functiona l structure is a basic structure and it applies for all organization. It still relevant and can be use for any company and organization. Geographic structure is mostly use for multinational company which has many branches at other country. It also applicable for domestic company and organization such as Open University Malaysia. Matrix structure is a hybrid structure that required commitment and skill especially interpersonal skill to perform the task. For product structure basically is a organizing people base on the product.