English for the Food Service Industry

English for the Food Service Industry Most food administrations and drinking places laborers invest the majority of their energy in their feet-getting ready dinners, serving coffee shops, or shipping dishes and supplies all through the foundation. Chest area quality regularly is expected to lift substantial things, for example, plate of dishes, platters of food, or cooking pots. Work during top feasting hours can be tumultuous and upsetting. Representatives who have direct contact with clients, for example, servers and servers or hosts and masters, ought to have a flawless appearance and keep up an expert and charming way. Proficient friendliness is required from the second visitors enter the café until the time they leave. Supporting a legitimate attitude during active occasions or through the span of a long move might be troublesome. Kitchen staff additionally should have the option to fill in as a group and to speak with one another. Timing is basic to getting ready progressively complex dishes. Planning requests to guarantee that a whole tables dinners are prepared simultaneously is fundamental, especially in an enormous café during caught up with feasting periods. Basic English for Kitchen Staff Top 170 Food Service English Vocabulary List Kitchen staff incorporates: ChefsCooksFood planning workersDishwashers Talking about what you are doing Models: Im setting up the filets, would you be able to get the plate of mixed greens ready?Im washing those dishes right now.Tims heating up the stock and cutting the bread. Talking about what you can do/need to do/need to do Models: I need to complete these requests first.I can top off the ketchup jars.We need to arrange more eggs. Talking about amounts Models: What number of jugs of brew should we order?Theres a little rice left in that container.There are a couple of bananas on the counter. Talking about what you have done and what is prepared Models: Have you completed the soup yet?Ive effectively arranged the vegetables.Frank has quite recently removed the potatoes from the stove. Giving/adhering to directions Models: Turn the stove up to 450 degrees.Slice the turkey bosom with this knife.Do not microwave the bacon! Fundamental English for Customer Service Staff Client support staff Includes: Hosts and hostessesWaiters and Waitresses OR Wait personsBartenders Welcome clients Models: Hello, how are you today?Welcome to Big Boy Hamburgers!Hello, my name is Nancy and Ill be your hold up individual today. Taking requests Models: That is one bacon cheeseburger, one macaroni and cheddar and two eating regimen Cokes.Would you like your steak medium, uncommon or well done?Can I get you some sweet? Pose inquiries Models: What number of individuals are there in your party?What would you like with your cheeseburger: fries, potato serving of mixed greens or onion rings?Would you like anything to drink? Making proposals Models: In the event that I were you, Id attempt the salmon today. Its fresh.How about a cup of soup with your salad?Id suggest the lasagna. Offering assistance Models: May I help you today?Would you like a hand with your jacket?Should I open the window? Fundamental casual discussion Models: Its extraordinary climate today, isnt it?How about those Trailblazers? Theyre doing truly well this season.Are you from away? Practice Dialogs for Service Staff A Drink at the Bar Food administration set of working responsibilities gave by the Bureau of Labor Statistics.

The Comparison of Montessori Education and a Regular Mathematics Program in Kindergarten

Each understudy has uncommon abilities and adapting needs. As indicated by Gardener’s hypothesis of numerous insights, kids can pick up information in different manners since they have various abilities and skills. Instructors frequently neglect to distinguish these capacities to some extent due to the customary instructing techniques that they use in kindergartens.Advertising We will compose a custom exposition test on The Comparison of Montessori Education and a Regular Mathematics Program in Kindergarten explicitly for you for just $16.05 $11/page Learn More The objective of this examination is to assemble proof concerning the positive and negative parts of utilizing Montessori training framework to show arithmetic in kindergarten. Compactly, it will contrast the Montessori framework and the regular instruction framework so as to recognize the model that best suits learners’ needs. An accord on the most ideal approach to assist understudies with canning be reached th rough conversations that articulate the particular needs of each understudy. The conversations can be directed through group gatherings that unite educators of science. There is solid proof on the side of the adequacy of Montessori training, which incorporate the accompanying: First, it encourages quick movement through the learning framework by wiping out wastage of time that may happen because of stagnation in one glass. Second, it empowers instructors to blend understudies of various age bunches since it centers around the students’ capacity to adapt instead old enough or sex. Third, Montessori training is offered in an open learning condition, in this manner empowering opportunity in learning. Fourth, it limits the obstruction of instructors in the learning procedure. For the most part, educators go about as facilitators, in this way making a situation that suits each child’s needs. At last, the framework advances regard for the character of the understudy, in this way encouraging accomplishment of the ideal learning results. As a Montessori instructor, I expect to lead this activity look into so as to discover better educating strategies. Several current showing techniques, for example, writing based perusing and self-coordinated learning have been created and utilized in study halls so as to address the issues of skilled understudies. Research demonstrates that understudies function admirably inside a solid and steady learning condition, which empowers understudies to learn by investigating and taking part in various learning encounters. Montessori instruction satisfies this prerequisite. Thus, this exploration tries to examine the degree to which a valid Montessori science condition is good with the ordinary arithmetic classes so as to satisfy the necessities everything being equal. I will examine the consequences of developmental appraisals and assessments, for example, students’ schoolwork so as to respond to the exploration que stion. This is on the grounds that this wellspring of information can reveal insight into the presentation of understudies. In addition, center gathering conversations will be utilized to gather information concerning students’ learning encounters and sentiments. I will likewise get new thoughts from the instructors who will be taking an interest in these conversations. Other information sources will incorporate utilizing rubrics to quantify students’ execution and watching understudies during class time. The information acquired through these sources will be utilized to contrast the viability of Montessori training and the conventional science programs.Advertising Looking for article on instruction? How about we check whether we can support you! Get your first paper with 15% OFF Learn More Furthermore, I will utilize recording to screen my presentation in different exercises so as to distinguish my qualities and shortcomings in educating. Moreover, my notes and exerci se plans will be peer-investigated by different educators so as to distinguish their shortcomings or any missteps made in them. These systems will empower me to get new data concerning training science in a Montessori class. Thusly, I will have the option to improve my educating abilities. This article on The Comparison of Montessori Education and a Regular Mathematics Program in Kindergarten was composed and put together by client Carissa E. to help you with your own investigations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; be that as it may, you should refer to it as needs be. You can give your paper here.

Delicious Things

Delicious Things Despite how many mailing lists Im on, Im not an active member of many organizations. I show up for events randomly, but dont attend meetings for most of these groups. Not because I dont want to, but because here you really have to pick and choose what is important to you. I do commit ahealthyamount of time to extra-curriculars, but outside of that, I try to show for whatever sounds cool. And you know what sounds cool? Food. So like 90% of MIT events have freeeeeeeee foooooooood. Ooooh. But the magic wears off after a couple weeks, to be honest, and soon free food isnt a good enough reason to walk across campus for a 2-hour lecture. But I couldnt ignore the email from the Association of Taiwanese Students in my inbox a couple weeks ago: Cooking workshop. Oh, yeah, it was free food, but much, much better. Its like an engineering international service project instead of flat-out donations: sustainable. You know the whole give a man a fish, hell eat for a day, etc.Well, that phrase came to life when I heard about this thing. Especially since I cook for myself most of the time I rarely go to the student center or LaVerdes. (In fact, the only time I even ever use TechCash is to do laundry. I mostly live off my credit card.) Its always good how to learn to cook new things. So I went with My Suitemate Linda, and we learned how to make wontons (which Linda already knew how to make, so hers looked a lot cooler than mine). It was great like watching the Food Network live! We also learned how to make mochi, which I didnt like much because I dont like red bean stuff: Cucumber meatballs (I had never heard of these before, and I couldnt even find a wikipedia page for them): And my personal favorite, onigiri: Talking to a mathematics grad student recently, he mentioned how he has learned more from his peers at MIT than the actual lectures or professors, and I think this is 100% true. There are so many opportunities available, both in high school and college, to learn about things outside the classroom that will come in handy one day (perhaps when youre very very hungry and only have rice, rou song and rice vinegar sitting around). Be sure to enjoy them! I know I do *Thanks to the Glorious Gloria Yang for the pictures!

Advertising And The Adverse Exposure Of Publicity

An advertising mishap may lead to negative ad reviews, and or ratings; bad publicity is never welcome. However, how you handle the reflux of the situation will set you apart as not only a thriving business, but in terms of recovering clients and revamping business. The way the situation is handled will either define your business or decline it. Gaining a clearer understanding of the link between the role of advertising and the adverse exposure of publicity would further contribute to the knowledge of aspects to be considered when planning a positive strategy in order to combat negative stigmas. Advertising is the action of calling something to the attention of the public especially by paid announcements (Webster, 2015). Advertising has†¦show more content†¦In the context of relationship marketing, customer satisfaction is often viewed as a central determinant of customer retention (Henning-Thurau, 1998).† Customer satisfaction is one piece of the puzzle to and overall well-executed advertisement and essentially product. Advertising is important to the customer, who is the one who purchases the product after they have been made aware of the product’s availability. Advertising helps find the best fit for customers via product. Advertising is important to society because it helps to educate the masses. Advertisements go beyond the products and they address social standards and current issues, as well. There are many elements that make up a successful advertisement and or campaign. There are a few strategically applied principles that successful advertisements follow. Advertisements are keyed, along with other means to discover the exact values and styles of advertisements and of each medium in which they were inserted (Scott, INSERT NUMBER). Advertising has its influence over the human minds, if it is not successful in this aspect, then it becomes useless and destructive to the firms attempting it (Scott, NUMBER). Memory is the first principle to consider with advertisement in mind. Our memory fires, processes, and stores things rapidly. However, the pieces and parts that we actually remember in our everyday lives is very

Happy Stakeholders in Special Education

Stakeholders in special education are the people who have something at stake. First, there are the parents and the child, who have much more than success on standardized tests at stake. Parents are concerned about their children gaining the skills they need to reach independence. Students are the ones in school. Their stake includes both the things they are currently aware of, like Am I happy? and things which will only be evident when they reach maturity: Will I have the skills to go to college or find a job? The Education of All Handicapped Children Act (PL 42-142) established rights for children with handicaps. Because of the failure of public institutions to provide adequate services for children with handicaps, they gained new rights to these services. Now educational institutions, states, communities, and general education teachers have stakes in the successful delivery of services to children with disabilities. We as special educators find ourselves in the middle. Students First, of course, are the students. Keeping them happy in the present moment may make our lives easy, but denies them the challenges they need to do their best and acquire the skills they need to live independently. For a special educator the Rigor that we need to create is to align our instruction as much as possible to the standards: in most states today they are the Common Core State Standards. By following standards, we guarantee that we are laying down a foundation for future success in the curriculum, even though we may only be approximating the general education curriculum. Parents Next, of course, are parents. Parents have delegated the responsibility to act in the best interest of their children, though in some cases legal guardians or agencies may act on the childs behalf. If they believe that the Individual Education Plan (IEP) does not meet their childs needs, they have legal remedies, from asking for a due process hearing to taking the school district to court. Special educators who make the mistake of ignoring or discounting parents may be in for a rude awakening. Some parents are difficult (see Difficult Parents,) but even they usually are concerned about their childrens success. On the very, very rare occasion you will get a parent who suffers from Munchausen by Proxy Syndrome, but mostly parents seeking to get the right kind of help for their children dont know how to go about it, or they have been treated so dismissively that they will never trust a special educator. Keeping communication open with parents is the best way to have them as allies when you and their child face a really big behavioral challenge together. General Educators When the Education for All Handicapped Children was written, it established a couple of legal standards against which all programs are measured: FAPE (Free and Appropriate Public Education) and LRE (Least Restrictive Environment.) The law was based on the outcome of the PARC Vs. Pennsylvania lawsuit, which, when settled in the interest of the plaintiffs by the U.S. Supreme Court, established them as rights on the basis of the Equal Protection Clause of the 14th Amendment. Initially, children were included in the General Education program under a concept called mainstreaming which basically placed children with disabilities in general education classes and they had to sink or swim. When that proved to be unsuccessful, the inclusion model was developed. In it, a general educator will either work with the special educator in a co-teaching model, or the special educator will come into the classroom a couple times a week and provide the differentiation the students with disabilities need. When done well, it benefits both special education and general education students. When done badly it makes all stakeholders unhappy. Working with general educators in inclusive settings is generally very challenging and requires developing relationships of trust and collaboration. (see General Educators.) Administrators Generally, there are two levels of supervision. The first is the special education facilitator, coordinator, or whatever you district calls the person in this chair. Usually, they are just teachers on special assignment, and they have no real authority of the special educator. That doesnt mean they cant make your life miserable, especially if the principal is dependent on that person to see that documents are completed properly and the program is in compliance. The second level is the supervising principal. Sometimes this responsibility is delegated, but in most cases, the assistant principal defers on important matters to the principal. Either the special education coordinator or the supervising principal should serve as the LEA (Legal Education Authority) at students IEP meetings. Your principals responsibility is broader than just being sure that IEPs are written and programs are compliant. With the NCLB emphasis on testing and progress, special education students may first be viewed as a demographic rather than individuals with challenges. Your challenge is to help your students while at the same time convincing your administrator that you are making a contribution to the success of the whole school. Your Community Often we miss the fact that our final stakeholder is the community in which we live. The success of children impacts our whole community. Often the cost of educating students, especially in smaller communities like those in New England, a few children with significant disabilities can create huge expense which can challenge fragile budgets. Private residential programs can be extraordinarily expensive, and when a district so fails a child that he or she ends up in a program that can cost a quarter million dollars a year, it has a serious negative impact on a community. On the other hand, when you as an educator succeed in helping a student become independent, develop communication or in any way become more independent, you are potentially saving your community millions of dollars.

Robert Frost is an American poet †What do you find specifically American in his poems and what do you find is universal Free Essays

Robert Frost wrote many poems about everyday rural life that are closely linked with human emotions. Most of his poems contain hidden meanings that are not clear at first sight. Firstly, I will talk of the specifically American aspects in Frost’s poems. We will write a custom essay sample on Robert Frost is an American poet – What do you find specifically American in his poems and what do you find is universal? or any similar topic only for you Order Now One thing sometimes found in Frosts poems that is American is the place in which the poem is set. The locations of Frosts poems often give a feeling of wide stretching forests and fields that go on for miles that don’t exist in many other countries. â€Å"I let my neighbor know beyond the hill; And on a day we meet to walk the line† This phrase, from â€Å"Mending Wall†, immediately suggests vast amounts of space as the speaker talks of, â€Å"beyond the hill†, having a hill on ones land indicates that it must be spacious, and, â€Å"we meet to walk the line†, this ‘walking the line’ gives an image of a boundary between two sizeable pieces of territory. â€Å"After Apple-Picking† also gives a sense of immense space with its’ title and subject matter. The title tells the reader of the event that is occurring in Frost’s orchard. Having an orchard on ones property implies a huge amount of land is owned. â€Å"Two roads diverged in a yellow wood†, â€Å"And looked down one as far as I could To where it bent in the undergrowth† These phrases from â€Å"The Road Not Taken† also indicate a vast space. The second of the two phrases especially does this as the path travels so far in to the enormous wood that the speaker can not see its’ end, he can only see where it bends further on. â€Å"Some boy too far away from town to learn baseball† This line from â€Å"Birches† also emphasizes the space in America. The fact that a boy I too far from the nearest town to learn how to play baseball shows that there is a lot of room between heavily populated areas. Robert Frost uses the landscape’s size to indicate a feeling of isolation and loneliness. Another American aspect of Frost’s poems are certain word spellings and place names. â€Å"neighbor† – Mending Wall â€Å"color† – Gathering Leaves â€Å"Vermont† – Out, Out! â€Å"woodchuck† – After Apple Picking â€Å"Axe-helve† – Axe-helve The first two phrases are spelling differences from United Kingdom English. â€Å"Vermont† is a state in America. â€Å"woodchuck† is an animal native to America and an â€Å"Axe-helve† is the American way of saying axe handle. However, I believe that these parts of the poems are superficial and aren’t really important to the poem’s content and idea. American traditions are also sometimes mentioned in Frost’s poems. â€Å"I like to think some boy’s been swinging on them† This line, from â€Å"Birches†, talks of the tradition of swinging from branches of birch trees. The speaker tells the reader of how young boys, who are far away from a town and other young children, like to swing from branches. â€Å"Birches† also mentions another American tradition, â€Å"Some boy too far away from town to learn baseball† Lastly, I will discuss the distinctive American climate that is portrayed in Frost’s poems. â€Å"We sit indoors and talk of the cold outside. And every gust that gathers strength and heaves Is a threat to the house.† It is not often that you see climates like this outside of America, Especially not in the United Kingdom. â€Å"He will not see me stopping here To watch his woods fill up with snow.† This line is from â€Å"Stopping By Woods On A Snowy Evening. This is also very much an American climate. Snow is quite rare in most other countries including the United Kingdom, particularly to the extent shown in this poem. I will now talk of the Universal aspects in Frost’s poems. One aspect of Frost’s poems that is not centred on America is human emotions and philosophies. For example, at first sight â€Å"Mending Wall† seems to be a poem about two men building a wall between their two properties, however, the poem has a hidden meaning. The poem is really focused on the human barriers that people put up between themselves and others and the traditional views that the speaker disagrees with. This is a main characteristic of Frost’s poems and is featured in most of his work. There is also a hidden meaning in â€Å"Stopping By Woods On a Snowy Evening†. On the surface the poem talks about a man who stops by some woods to watch them fill up with snow, however, its hidden meaning is about a man who seems somewhat weary of life and he wants to take a â€Å"time out†, but he can not do this as he has other responsibilities to adhere to. Another example of this is the poem â€Å"The Road Not Taken†. This poem talks of a man trying to decide which road to talk in a wood. Its hidden meaning is about the choices we have to make and how we can come to wonder if we have chosen the right path. Also other aspects of Frost’s poems that are universal are his verse structures and some of his rhyme patterns. However, also some of his rhyme patterns were unique and exclusive to him. An example of this can be taken from â€Å"Stopping By Woods On A Snowy Evening†. He uses the same rhyme sound for each line in the four-lined verse, except for line three when he uses a new rhyme sound. He then carries this rhyme down to the next verse as the common rhyme sound and so on. When he reaches the last verse the rhyme sounds are all the same. This is a very clever technique as it makes the poem flow well and allows the reader to see the interconnecting superficial theme and hidden meaning. Also by keeping the rhyme sound constant in the last verse he makes his final point stand out and rounds off the poem. In conclusion, I would say that on the whole Frost’s poems are universal and have universal appeal as they deal mainly with human emotions. The aspects of his poems that are specific to America are superficial and have no real relation to the poems themes and ideas. How to cite Robert Frost is an American poet – What do you find specifically American in his poems and what do you find is universal?, Papers

Auditing and assurance services

Question: 1.Explain Sourced from ICAEW Audit Beyond 2016 ? 2.Critically discuss and explain what is meant by audit commoditization ? 3. (A)Explain the nature, size and scope of the big four accounting firms ? (b)Explaain accounting firms or are they morphing into something else? Answer : Introduction: The report discusses about the three questions and the first question deals with developing with the inner sceptic of the auditors. Audit commoditization has been explained in the second part. In the third part, size, nature and scope of the big four accounting firms has been discussed. Four accounting firms that have been discussed in the report are KPMG, Delloitte, Pwc and Ernst Young. Answer 1: Professional skepticism or the being skeptical about the information or the documents presented to the auditors can be viewed as the attitude including the questioning mind. This would also include the critical assessment of the audit evidence and making oneself alert to the conditions that would indicate misstatement resulting from the errors and fraud. The inner skepticism of the auditors applies to their clients, which the auditors need to identify on every single assignment and ensure their documentation. The key weapon of every auditor arsenal is the skepticism about the documents, information and the explanations presented (Icaew.com, 2016). It is the crucial part of the mindset of the auditors. The approach of auditing the financial statements of the company is with an attitude of professional skepticism is becoming increasingly important. While conducting the audit, it is required on the part of the auditors to perform audit using the professional skepticism (Broberg, 2013). The inner skepticism as stated in the application notes of IAS 200 makes the auditor alert to the following: The reliability of the documents being questioned as result of the information and the auditors also needs to alert themselves of the responses to the queries that would be used as an evidence in audit. Several conditions that is indicative of the possibility of the fraud. Contradiction of the audit evidence based on the other obtained audit evidence. In addition to the ISA requirement, the auditors should be alert to the circumstances suggesting the need for the procedure of audit. The auditors at various points apply the inner skepticism during the process of auditing and at various stages from the client acceptance. This can be demonstrated with the help of an example. When auditors perform the procedure of the risk assessment during the planning stage of audit, it is required by the auditors to be skeptical. The auditors should not accept the explanation of the management at the face value when discussing the analytical procedures results. He should also needs to obtain the evidence for the explanation being offered. When the auditors are evaluating the evidence of audit, then they should critically assess the evidence of audit conducted. For any contradictory evidence undermining the appropriateness and sufficiency of the evidence obtained, the auditors should be alert. Audit process: (Source: Messier, 2016) The inner skepticism of the auditors should be used as a means to enhance the ability of the auditors in identifying the riskiness of the material misstatement along with responding to the risks identified, as required by ISA 200. The consideration of the auditors independence and objectivity is closely related with the inner skepticism. An auditor have seemed to conduct the high quality audit if he has performed the auditing process with an attitude of professional skepticism. The inclusion of the professional skepticism in the auditing would help the auditors in ensuring that the unusual circumstances have not been neglected. It also ensures that the results from the audit process is not over simplified or some inappropriate assumptions have been adopted (Esplin et al., 2016). The application of the skeptical mindset is the professional as well as personal responsibility, needs to be embraced by every auditor. The subjective and the complex nature of the requirements of the international financial reporting standard requires the auditors to perform the auditing procedure with an attitude of professional skepticism (Icaew.com, 2016). Answer 2: Audit commoditization: Audit commoditization is referred to as the process, which the clients use in reducing the selection decision of the audit firms to the lowest common denominator. The client views audit as the commodity and they intend to pay the lowest possible price for the audit service. The way audit industry is operates is impacted by the market for audit services and changes in economic environment (Arens et al., 2012). Audit service is the prestigious service rendered by the audit professional of the higher quality. Due to the evolvement and changing world, the auditors are chasing the clients for performing the work. The external environment is undergoing the rapid changes, which is forcing the audit profession to adapt to change and cope up with the expectation of the stakeholders. It will not be considered a good profession if there is any dilution in the core values. The profession of the auditor is becoming more vulnerable, which is resulting in the commoditizing of entire process of audi t. It is evident from the history that the audit firms have scrapped their mission of acting in the interest of public. It went into the business of selling the clean opinion on audit. It was the time when audit became commoditized (Peterson, 2016). Managing audit engagement: (Source: Arens et al., 2012) Rules related to audit commoditization: The embracing of the commoditization of audit is based on three rules. It should be kept in mind that commoditization is not about the relationship. It is about the system. There has to be low customization and no frills. The process of selling the auditing service should be transparent as the audit clients are well-educated buyers. The audit firms should develop the transparent selling model discussing about the price, processes and deliverables so that the client knowledge is build off. The trust and integrity plays a very crucial role in the relationship of the auditor and its clients. There would be expectation gaps if there were the dilution in the application of the core values of the auditing profession (Louwers et al., 2013). The audit that is supports the vision of the management without sufficiently testing it and is merely confirmatory assist in the promotion the commoditization of the audit. It is required on the part of the professional knowledge to avoid the opposing forces in the light of avoidance of the downward fee pressure. These forces are increasing technological and services complications, lack of effective ways to contribute to the business of the clients and the preference of the clients in devaluing between the services and goods and lowering price denominator (Lombardi et al., 2014). Approach used: The commoditization of the industry can be fought for and this approach is suitable when the auditors have a deep relationship with the clients. Along with the regulatory changes, the concept of audit rotation is being introduced, which has its own merits and demerits. This is intended to assist in removing the perceived bias and demonstrate transparency. It would also help in commoditizing the audit by making profession a business and making auditors run for their business. Commoditizing the process of audit cannot be considered in reducing the auditing costs. It is not a solution to the prevailing problems in the auditing process. The quality of the auditing service provided is only the means of differentiation. Many firms set up the department, which would be responsible for providing service to their clients (Cohen Simnett, 2014). The current situation in the auditing profession is that there are major accounting scandals taking place, there is financial failure of large corporates, complex arrangement of business and economic situation. Considering all the above factors, commoditizing the process of audit cannot be regarded as the solution to address this. The core value of the profession needs to be realized and it should be reincarnated on the platform of the core values. The profession of auditing is slowly becoming the business. It should be remembered that this profession is built on the special platform, which is cemented with the credibility and trust. It should be kept in the mind of the professionals that they keep the core values of the profession and the profession should be innovated by widening the horizons of the profession and not by customizing the profession of audit. Answer 3: (a) Big Four accounting firms The big for accounting firms are Deloitte, Ernst and Young, KPMG and PWC (Price water house Coopers). Deloitte- Deloitte has the highest number of employees. The consulting business of Deloitte has generated $ 12.2 billion revenue in the last year. The deficiency rates of all the three firms except Deloitte witness decline. The brand name of the company has kept with the company values and quality standards. It has emerged as one of the most successful brand in the flied of auditing. The company has earned $ 35.2 billion revenue in the year 2015 and operates in more than 150 countries (Hung et al., 2014). The company is demonstrated to provide excellent service in consulting, auditing, risk management, financial advisory and providing tax services to the client worldwide. In order to sustain its momentum, Deloitte makes continuous investment in its product and people and make the innovation of the new product and services. The company is expanding its business through the organic growth, acquisitions and alliances (Arens et al., 2012). Pricewaterhouse Coopers- In terms of revenue, PWC is the largest accounting firm. It has generated $ 35.4 billion revenue in the year 2015. It operates in more than 157 countries in the world and employs more than 208100 professionals. In different countries of the world, Pwc operates locally. Pwc is an independently owned firm, which share common values and standard. The merger of the company with Coopers and Lybrand was intended to establish good relations with the customers. Pwc has outperformed its rival Deloitte in the recent year. The company is best known for its service of assurance and taxation (William et al., 2016). Change in professional fees: (Source: The Big 4 Accounting Firms, 2017) Ernst and Young- It is a global organization of the member firm and operates in more than 150 companies. The core values of the firm lies in its people who are employed and are well equipped with the professional skills and values of respect and integrity. The organization has approximately 212000 employees and values skill development and knowledge. The company reported earnings of $ 28.7 billion in the year 2015. It offers the specialty services, assurance, advisory and tax (Lombardi et al., 2014). KPMG- It is a global network of the accounting firms providing services such as tax, audit, special advisory and services that are industry specific. The company operates in more than 155 countries providing the quality services and employs approximately more than 173965 professionals. The company reported a revenue of $ 24.4 billion in the year 2015. The company places a great value on the quality of service and people. The company is known for its consulting and taxation service. Of all the firms, KPMG is the most Europe focused (Francis et al., 2013). Profit ranking of Big Four firm: (Source: Hung et al., 2014) (b) Inspection about the four accounting firms: The big four firms are building their consulting practices. The corporation named protecting investors through audit oversight inspected a sample of audit from each of the four accounting firms. The inspection was done to assess the performance and their compliance with the professional standards. The corporation inspected the riskiest audit done by these four firms and the problem detected may not reflect the performance of the auditors with respect to all the audits. Some of the deficiencies in the latest big four report of the firms was revealed by the PCAOB (Gul et al., 2013). The defects were mainly attributable to the internal control of these auditing companies. The defect was mainly reported in the procedures and policies that intends to protect against the fraud and errors. Four big audit firms that the inspection of the accounts is a reflection of their commitment in making the better of the auditing process. The inspection results of these audit firms is taken very serious ly and the declining deficiency is encouraging (Knechel et al., 2013). The Big four accounting firms appear to becoming better at avoiding the problems with their auditing process. The level of the deficient audits witnessed a decline. The Big four firms continue to explore the ways of improving the efficiency of audit about the assurance practice. These firms intend to increase the effectiveness of audit by integrating the analytical tool and data mining in the process of audit. In the recent years, advisory has become the largest service lines, and the big four firms needs to ensure that there is appropriate and sufficient focus on the quality of audit. The profitability of the firms lines of business is difficult to determine because these big four audit firms do not provide the information on the profit for the separate lines of business (Hayes et al., 2014). Conclusion: From the above discussion, it is be concluded that the auditors should not use the inner skepticism as a means to enhance the ability of the auditors in identifying the riskiness of the material misstatement along with responding to the risks. The profession of auditing is slowly becoming the business. It should be kept in the mind of the professionals that they keep the core values of the profession and the profession should be innovated by widening the horizons of the profession and not by customizing the profession of audit. Concerning the big four accounting firms, it has been found that profitability of the firms lines of business is difficult to determine because these big four audit firms do not provide the information on the profit for the separate lines of business. Reference: Arens, A. A., Elder, R. J., Beasley, M. S. (2012).Auditing and assurance services: an integrated approach. Prentice Hall. The Big 4 Accounting Firms. (2017).The Big 4 Accounting Firms. Retrieved 24 January 2017, from https://www.thebig4accountingfirms.com/deloitte-audit-clients/ Broberg, P. (2013). The auditor at work: A study of auditor practice in Big 4 audit firms. Cohen, J. R., Simnett, R. (2014). CSR and assurance services: A research agenda.Auditing: A Journal of Practice Theory,34(1), 59-74. Esplin, A., Jamal, K., Sunder, S. (2016). Demand for and Assessment of Audit Quality in the Market for Private Capital: A Field Study. Francis, J. R., Michas, P. N., Yu, M. D. (2013). Office size of Big 4 auditors and client restatements.Contemporary Accounting Research,30(4), 1626-1661. Glover, S. M., Prawitt, D. F., Messier, W. F. (2014).Auditing assurance services: a systematic approach. McGraw-Hill Education. Gul, F. A., Wu, D., Yang, Z. (2013). Do individual auditors affect audit quality? Evidence from archival data.The Accounting Review,88(6), 1993-2023. Hayes, R., Wallage, P., Gortemaker, H. (2014).Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Hung, M., Ma, Z., Wang, R. (2014). Big Four Global Networks and Audit Quality Differentiation: Evidence from US-listed Foreign Firms. Icaew.com. (2016).Audit Beyond | Audit and Assurance Faculty newslette | ICAEW. [online] Available at: https://www.icaew.com/en/technical/audit-and-assurance/faculty/audit-and-beyond [Accessed 19 Dec. 2016]. Knechel, W. R., Niemi, L., Zerni, M. (2013). Empirical evidence on the implicit determinants of compensation in Big 4 audit partnerships.Journal of Accounting Research,51(2), 349-387. Lombardi, D., Bloch, R., Vasarhelyi, M. (2014). The future of audit.JISTEM-Journal of Information Systems and Technology Management,11(1), 21-32. Louwers, T. J., Ramsay, R. J., Sinason, D. H., Strawser, J. R., Thibodeau, J. C. (2013).Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Messier Jr, W. (2016).Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Peterson, J. (2016). Audit Quality and the Expectations Gap: It's Time for a Model that Fits the Data.The CPA Journal,86(2), 6. William Jr, M., Glover, S., Prawitt, D. (2016). Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach. Auditing and Assurance Services Questions: 1. Accounting standards are now awash with principles of fair value and tiers of determining how to calculate such. Auditors sign off that the accounts comply with the appropriate accounting standards. Where should auditors (who are accountants) draw the line in terms of their responsibilities to shareholders and to their profession. Discuss. 2. Are auditors overly relying on managers explanations? Are there firm and manager characteristics and attributes that lead auditors to perform fewer tests and pursue less reliable types of audits? Does manager confidence sway auditor opinion? 3. Auditing the auditor. Has self-regulation in auditing completely failed in the 21st century. 4. The Cadbury Report (1992) concerning corporate governance was considered the forerunner of what is now commonly considered as comply-or-explain codes. Discuss and explain - include a discussion on When is comply or explain the right approach? Answers: Introduction In this paper, different aspects in relation to the auditing professional and corporate governance (CG) are discussed. Auditing professional in terms of ethics and self-regulation is detailed and discussed to understand this practice within the current business scenario. Additionally, auditors overly relay on the explanation of managers is also accessed in terms of audit quality and effectiveness. Along with this, comply or explain regulation is also accessed in this paper. Auditors Responsibilities Auditing includes audit of financial statements for protecting the interest of shareholders. Auditing is performed by the accountancy firms in which accountants review compliance of organisation in developing and reporting financial transactions of business. Auditors provide reasonable assurance regarding true and fair view of firms of financial statement. They are accountable to ensure that financial reports of the firm are free from data manuapltion and misstatement (Albu et al., 2013). Audit report is highly valuable for the shareholders as on the basis of auditors comment they make their investment decision to sell and buy a share. Individual and institutional shareholders expect that auditor should provide absolute assurance for the fairness of firms financial firm. But, the auditors believe that their responsibility is to only provide reasonable assurance as it is quite difficult for them to review the each financial transaction of the business as it creates huge cost for the f irms (Danescu and Spatacean, 2011). Apart from this, it is difficult for auditors to determine omit of any financial transactions as directors of the firm are responsible for developing the financial statements. In order to draw line in terms of responsibility to the shareholders and the profession, auditor should focus on their independent work. Through interdependence, auditors can access the financial statements of firm with objectivity and integrity. This helps to eliminate the influence of interested parties on the audit process (Kim et al., 2012). It would be effective for auditors to carry out duty to exercise reasonable skill and care and to maintain professional integrity. In terms of professional conduct, auditors are responsible for their profession. By following auditing standards within high level of integrity and transparency, auditors should fulfill responsibilities towards shareholders and profession. Auditors should review the financial statement of the firm to ensure compliance of accounting standards and acts with duty of care. This would be effective to fulfill responsibility towards professional and shareholders. Similarly, accountants should also perform their duties with high level of care and attention (Abbas and Iqbal, 2012). This could allow accountants to obtain enough evidences for ensuring true and fair value of the firms accounts. Apart from this, accountants should focus on considering two duties for the effective auditing such as duty of care and duty of loyalty. Through this, accountants can ensure that they audit the financial statement of firm with extreme integrity and fairness. This would be crucial to take reasonable actions for fulfilling responsibilities towards profession and shareholders. By disclosing the actual financial condition of the business, accountants should justify their reasonable actions for maintaining professional integrity and protecting the interest of shareholders. There are certain liabilities, duties and right of the auditors that may allow them to segregate their responsibilities for shareholders and profession (Albu et al., 2013). In this way, professional ethics may allow the auditors to justify their role in terms of professionalism and shareholders. Auditors Overly on Managers Explanation The managers explanation influences the auditors in significant manner. Due to absence of relevant accounting skills and experience, auditors may face difficulties in asking right and relevant questions to the managers and it could affect their ability to access the quality and accuracy of the responses. Due to this, auditors can lose interdependence that affects the auditing quality and results. Accounting and auditing skills and experience is critical for auditors to reduce their reliance on the managers explanations (Bowlin et al., 2015). This may help auditors to take required actions for reviewing the quality of recorded financial information rather than considering manages expectations. In the words of Jeo (2015), auditor overly relay on the mangers explanations mainly in high risky companies. Managers explanations, confidence, attributes and charetertiscs influence the auditors actions in significant manner. In this research, ironic process theory indicates role of psychological process in increasing influence of managers on the actions and behaviour of accountants throughout the auditing process. In accordance to this theory, auditors efforts to discount confidence of managers subconsciously tend them to emphasis more. This influences auditors ability to conducts audit without relying on managers expectations. In addition to this, confidence characteristic and attribute of managers influence the selection of auditing methods and processes. High level of managers confidence has considerable impact on the quality of audit. Due to confidence attribute, auditors are more likely to believe on the explanations of the manager and this makes them to perform less number of test and less reliable audit types. Although auditors try to eliminate the influence of confidence from the auditing process but due to the psychological process, it is quite effective for them to reduce reliance over managerial explanations (Bik, 2010). Thus, management confidence is major a factor to cause auditors overreliance of auditors on the managers explanation that create potential of audit failure. The detection of managerial level fraud is quite difficult to detect as auditors relay on the explanation and assurance of managers. Managers may lie confidently to the auditors by concealing things and misleading deliberately. This influences the quality of audits in the significant manner. This creates considerable difficulties for audit to detect the fraud. Absence of defined and detailed plan as well as audit procedures for searching fraud indicators is the main cause due to which managers confidence influence the opinions of auditors (Jeo, 2015). Confident managers are more likely to persuade auditors for applying fewer tests and less reliable audits. Due to this, auditors avoid to establish own test to determine value of material asset. It increases possibilities of financial fraud and manuapltion within the organisation. Thus, auditors overly on managers confident explanation regarding financial information affects quality of audit and assurance services in effective manner (Koonce et al., 2013). Self-Regulation in Accounting Profession Self-regulation in auditing means that this profession has own rules and regulations to manage the routine activities without regulatory guidelines. In this profession, volunteer regulations guide the actions and behaviour of auditors. Auditors and accountants are accountable for safeguarding the public interest. In order to serve public interest, code of ethics namely integrity, objectivity, due care, professional behaviour, professional competence and confidentiality should be followed by the auditors and ethics. Professional accounting bodies communicates the code of ethics to its members and regulates their actions (Islam, 2013). These ethics tend accountants and auditors to take decision with the consideration of shareholders interest. But, there are some examples of fraud such as Enron scandal, WorldCom scandal, Satyam Scandal, etc. depict that self-regulation fails to manage the auditing practice in the 21st century. In these case of fraud, auditing staff avoided self-regulati on principles in their practice that created worst results (Schneyer, 2011). This indicated that self-regulation is not working effectively to prevent the frauds in the auditing process. In the several fraud cases of 21st century, ignorance of auditors and their staff towards the fundamental ethical principles which is objectivity. Auditors ignored to prevent threat of independence from the auditing process. They did not take required actions to maintain objectivity in the auditing process. On the basis of fraud cases, auditors negligence towards the ethical principle is found that indicates failure of self-regulations in the auditing profession. In addition to this, negligence behaviour of auditors also depicted failure of self regulation (Islam, 2013). From the perspective of ethical principles, auditor should conduct their operations with due care and extreme competence. Similarly, personal relationship between the auditor and firm also caused failure of self-regulation as due to this, auditors avoided to disclose all information that may create threat of independence (Onulaka, 2015). They did not disclose the actual situations. But at the same time, self-regulation practice is not consistent with the international standards that also cause failure in its success. The development of several new regulatory regime and legislations do not depict the failure of self-regulation. These are developed as the expectations of society from the auditors role have increased significantly. Society need better standards to improve quality of the auditing process and to detect and prevent financial frauds. In 21st century, businesses become highly complex that also raise need of changing and improving risk management process (Islam, 2013). Thus, it is clear that self-regulations has failed in auditing profession at some extent as majority changes in regulations are introduced due to the raise in societal expectations from the auditing profession and business complexities. Comply or Explain Approach Comply or explain is the major part of corporate governance (CG) code of UK. This approach includes much of the content of UK code of CG. The effective use of this approach leads to the development of effective corporate governance. This approach application means to develop market-based solutions of a problem by considering needs of business and shareholders without any legislative interference. Through this, firms gains guidelines to achieve good corporate governance and to ensure transparency. There are five principles of improving quality of CG such as board leadership, accountability, effectiveness, investor relations and remigration process (Iwasaki, 2014). The major benefit of comply or explain promote innovations in the ways of improving the quality and effectiveness of CG. If a firm perceives irrelevancy of a code of ethics in their business for combating fraud than they simply need to explain the reason of non-compliance. This approach is quite useful in accommodating new ideas, which are more suitable in respect to the actual circumstances of business. This learning helps others to develop good CG (Ahern, 2010). In addition to this, comply or explain is a right approach to introduce different provisions for the small and large firms. This approach identifies that all previsions are not relevant to the small companies. Due to this approach, firms can use other effective ways to improve CG quality and to reduce cost burden (Arcot et al., 2010). It leads to the volunteer application of comply or explain approach within the organisation. Apart from this, this approach is quite effective to provide firm an opportunity to the understand relevancy of provisions in relation to the business and to reject their application. This could encourage firms to think about the reason of implementing provisions and their role in improving CG. This allows firms to identify different ways of developing good CG and to internalise the principles in their own code of practices. Comply or explain approach encourages firms to adopt provisions of CG willingly rather than due to regulatory structures and processes (ICAEW, 2016). It influences human behaviour, decision making and interaction positively, which is most critical to induce ethical behaviour among firms and to the development of good CG. This is a right approach of developing a good CG in a firm with mutual trust among the companies and shareholders. In presence of trust, it is possible for firms to think about new cost-effective ways of implementing different provisions of CG and to protect the interest of shareholders. The consideration of shareholders towards the organisations ways of implementing provisions is critical for the success of this approach. Shared beliefs and institutional arrangements allow a firm to develop mutual trust among the different members of organisation and to implement good CG (Arcot et al., 2010). Thus, comply or explain approach is right approach to develop a good CG by changing the organisational practices internally. Conclusion On the basis of above discussion, it can be concluded that auditing profession required adherence of ethical code of ethics and self regulation. Similarly, auditors can discount the influence of managers confident from the auditing by developing a detailed plan to consider factors to detect and prevent fraud in financial statements. In addition to this, comply or explain is also effective regulations to encourage firm to adopt different provisions voluntarily that leads to the development of good corporate governance. References Abbas, I. and Iqbal, J. (2012) Internal Control System: Analyzing Theoretical Perspective and Practices. Middle-East Journal of Scientific Research, 12(4), pp.530-538. Ahern, D. (2010) Replacing'Comply or Explain'with Legally Binding Corporate Governance Codes: An Appropriate Regulatory Response. In ECPR Standing Group on Regulatory Governance Biennial Conference Regulation in an Age of Crisis, Dublin, June (pp. 17-19). Albu, C.N., Albu, N. and Alexander, D. (2013) The true and fair view concept in Romania: a case study of concept transferability. Research in Accounting in Emerging Economies, 13, pp.61-90. Arcot, S., Bruno, V. and Faure-Grimaud, A. (2010) Corporate governance in the UK: Is the comply or explain approach working?. International Review of Law and Economics, 30(2), pp.193-201. Bik, O.P.G. (2010) The behavior of assurance professionals: A cross-cultural perspective. Eburon Uitgeverij BV. Bowlin, K.O., Hobson, J.L. and Piercey, M.D. (2015) The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality. The Accounting Review, 90(4), pp.1363-1393. Danescu, T. and Spatacean, O. (2011) Assessing complience with corporate governance principles in case of Romanian financial investment companies. Annales Universitatis Apulensis: Series Oeconomica, 13(2), p.350.

Rock Mountain Chocolate Factory, Inc.

Non Traditional Security Threats Facing Developing States Politics Essay Essays

Non Traditional Security Threats Facing Developing States Politics Essay Essays Non Traditional Security Threats Facing Developing States Politics Essay Essay Non Traditional Security Threats Facing Developing States Politics Essay Essay Since the terrorist onslaughts on September 11, 2001, non-traditional security ( NTS ) issues have become progressively common in about all parts of society, both domestically and internationally: in the policy and the research docket of authoritiess, in non-governmental organisations ( NGOs ) , in academic circles, every bit good as in the general populace and the media. Traditionally, security has been defined in geopolitical footings and confined to relationships among nation-states, covering with issues such disincentive, the balance of power, and military scheme. However, the traditional apprehension of security has progressively been questioned in footings of how security and non-security should be explained, and by what sort of attack.[ 1 ] In recent old ages, there have been an increasing figure of NTS menaces, nationally and internationally, originating from really different Fieldss such as fiscal convulsion, cyberspace hacking, drug-trafficking, ecological devolution and even SARS, all of which have neer earlier in the class of human history had such serious impact on any single state or international community. What makes it worse is that authoritiess and research bureaus do non cognize how to specify these menaces, allow entirely get by with them. Even in developing states such as China, and Southeast Asia such as Malaysia, Singapore and Indonesia, for case, faculty members and authorities agency are both interested and puzzled by NTS issues, and they are get downing to set more natural and human resources into covering with them.[ 2 ]Yet, they find it really hard to prioritize in work outing or easing NTS menaces given so many different demands, and the comparatively limited resources that are readily available. Definition BY EXAMPLES In China, the NTS construct has been deriving grip as many of its influential elite are discoursing these new menaces to their national security. Yet, despite frequent mention to NTS and the development of a new security construct for China based on the demand to turn to such issues, there is no formal, agreed-upon definition. Alternatively of offering a definition, most offered illustrations. All mentioned energy, the environment, bird grippe and terrorist act as non-traditional issues that are of increasing concern. There are others who include drug trafficking, buccaneering and arms of mass devastation ( WMD ) . They commented that the differentiation between traditional and non-traditional menaces lay in the agencies for deciding them, and that military agencies can non decide non-traditional issues. A Chinese Army General recognised the trouble in specifying NTS and tried to offer some lucidity. He offered the undermentioned four earmarks for National trust: ( I ) they transcend national boundaries and are therefore multinational in nature ; ( two ) they go beyond the military domain ; ( three ) they frequently are sudden and unexpected ; and ( four ) they are often interwoven with traditional security menaces. He concluded that they are menaces that more than one state faces and can non be solved by one state or by a individual agency. For illustration, it is difficult to nail where and how an infective disease starts, or when a natural catastrophe or act of panic will happen. And possibly the most baleful facet of NTS is that they are likely to happen in concurrence with or move as triggers for other crises. HUMAN SECURITY IMPLICATIONS OF MAJOR CRISES Asiatic Economic Crisis The Asiatic fiscal crisis started in 1997 and acutely affected four Southeast Asiatic states that include Indonesia and Malaysia. During the worst hebdomads of January 1998, the Indonesian rupiah fell by 80 per centum and the Malayan ringgit by 40 per centum. The depreciation of these currencies placed force per unit area on Singapore, the regional Centre, to follow suit. In footings of capital flow, more than USD30 billion fled from these states in 1997 and 1998. The World Bank described the crisis as the biggest reverse for poorness decrease in the part for several decennaries. The impact on unemployment was terrible. A survey by the International Labour Organisation ( ILO ) showed that between August 1997 and December 1998, unemployment in Indonesia rose from 4.3 million to 13.7 million, and in Malaysia from 224,000 unemployed in December 1997 to 405,000 in December 1998.[ 3 ] The crisis in Indonesia toppled the Suharto government and generated intra-regional strains, particularly apparent in dealingss between Singapore, Indonesia and Malaysia. The rise of Islamic political forces in Indonesia following the ruin of Suharto rekindled anxiousnesss in Singapore about the potentially harmful impact of instability in its neighbors. Singapore s leaders were worried that instability in Indonesia would hold spill-over effects. With the ruin of Suharto, a founding figure and cardinal ground tackle of Southeast Asiatic regionalism, the crisis besides cast an extra shadow over ASEAN s ( Association of Southeast Asian Nations ) hereafter. One of the major effects of the crisis was the focal point on societal and economic safety cyberspaces for the hapless. Human agonies from the crisis spurred the affected states to look once more at the province of their several societal safety cyberspaces and to reconfirm that they can so accomplish the ends for which they were formulated. Although the states managed the short-run societal branchings of the crisis more competently than was ab initio thought, reforms to formal societal security agreements remained indispensable if the aim was sustained economic growing. This was peculiarly outstanding in position of several societal factors typically built-in to economic growing and modernization.[ 4 ] On the other manus, though non straight effected with the economic crisis, China is in a critical occasion when two passages coincide 1 is the taking off of modernization, and the other is the passage from planned economic system to market economic system. Both are inundated with contradictions and extremely vulnerable to the eruption of struggles. The two passages being so intertwined farther enlarge the urban-countryside disparity, regional disparity, wealth disparity, and cultural disparity, which will arouse convulsion if treated unskilfully.[ 5 ]But the status internal to China that causes the most concern is the broad disparities that exist within its society between the rich and the hapless, urban and rural. The crisis took topographic point due to four chief factors: ( I ) the planetary economic system had caused an unprecedentedly big rush in private capital flows in the 1990s, particularly short-run flows due to most developing states low debt ratios, rapid growing and stable exchange rates ; ( two ) macroeconomic policies in most underdeveloped states took advantage of this roar to ease big influxs of short-run foreign currency-denominated capital, fuelling a domestic recognition roar and even more rapid growing ; ( three ) many states had liberalised their domestic fiscal sectors, but without sufficient ordinance, and domestic Bankss supplied inexpensive capital to already extremely leveraged corporations that took on easy available recognition ; and eventually ( four ) political relations, at first stable, introduced new hazards that culminated in of import alterations at exactly the clip when internal fiscal exposures were going worrisome. One of the major impacts of the crisis was the diminution of the province of societal safety cyberspaces where there was an disconnected and crisp autumn in life criterions due to unemployment, disablement and retirement. Another major impact, in Indonesia the crisis toppled the Suharto government and generated intra-regional strains. The rise of Islamic political forces following his ruin rekindled anxiousnesss in the part. In confronting those challenges, the affected states had reviewed several of their policies to reconstruct their credibleness. This was based on the determination that several policy spheres affect the net external liability place of a state and its leaning toward crises. Therefore, among the policies reviewed were several inter-related macro-economic policies foreign exchange militias, financial and pecuniary policy, exchange rate policy, and policy toward capital history.[ 6 ] The SARS Outbreak The following crisis confronting these developing states was the eruption of SARS ( terrible ague respiratory syndrome ) , an untypical signifier of pneumonia with a mortality rate of around 10 per centum that first appeared in Guangdong, China in November 2002. Within a short clip, the epidemic had a more terrible impact on the regional touristry and economic system than the September 11 onslaughts. There were a sum of 8,069 instances of disease and 775 deceases, of which 350 were from mainland China. Despite taking some action to command the epidemic, China did non advise the World Health Organisation ( WHO ) of the eruption until February 2003, when the disease had spread quickly, making nearby states and so to other states via international travelers. The Chinese governments had curbed coverage of the epidemic so as to continue face and public assurance. This deficiency of openness caused the state to take the incrimination for detaining the international attempt against the epid emic. The virulency of the symptoms and the infection of hospital staff alarmed planetary wellness governments fearful of another emergent pneumonia epidemic. Local transmittal of SARS took topographic point quickly within the part taking to over 1,200 people were under quarantine in Hong Kong, 977 in Singapore and 1,147 in Taiwan. The deliberate cost of SARS in the part was around USD 50 billion, and authorities and private analysts slashed their economic growing estimations for 2003 Singapore from 3.5 % to 2 % and Malaysia from 5 % to 4 % . In Singapore, functionaries said that with the SARS crisis, air travel reachings had dropped by half compared with the old twelvemonth to 62,500 in the first hebdomad of April 2003, and retail gross revenues dropped by about 50 per centum. As Singapore s Prime Minister observed, This crisis is non merely a crisis of SARS, it is besides a crisis of fear people fear catching SARS. [ 7 ] Among regional establishments, ASEAN led the manner in reacting to the SARS eruption. An ASEAN+3 Ministers of Health Special Meeting on SARS was held in Kuala Lumpur on April 26, 2003 followed on April 29 by an exigency Particular ASEAN-China ( including Hong Kong ) Leaders Meeting in Singapore. The meetings discussed regional mechanisms to observe and react rapidly to pandemics, including installing of surveillance systems. A common scheme to battle SARS was agreed upon, seting in topographic point a series of co-ordinated steps to maintain boundary lines unfastened while guaranting that the flagellum would be contained. Apart from pressing greater apprehension of the nature of the virus and its transmittal, they pledged to put up a web to portion information on SARS and have standardised wellness declaration cards and temperature cheques for air riders. Other steps included information-sharing on SARS, contact tracing and follow-up processs. A hotline was set up among the wellness curates and their senior functionaries to ease communicating in exigencies ; while their wellness governments were in changeless contact. They besides adopted an isolate and contain scheme to guarantee that those non affected by SARS were able to go swimmingly within the part. Decision Although there are other security issues in developing states, the above issues transcend national boundary lines in footings of their effects and their solutions require international cooperation, including many-sided cooperation. During the last decennaries, NTS particularly the assorted human security issues has become a cardinal concern to many states, establishments and societal histrions seeking for advanced ways and agencies of undertaking the many non-military menaces to peace and security. Indeed, human security underlines the complex links, frequently ignored or underestimated between disarming, human rights and development. Today, in an progressively globalised universe, the most harmful menaces to human security originate from the conditions that give rise to genocide, civil war, human rights misdemeanors, planetary epidemics and environmental debasement. Therefore, states could convene an international workshop to analyze the menace to national security and world posed by complex and unexpected NTS, the experience and policy model of provinces had faced such menaces, national capablenesss for human-centered action and the sharing of best patterns and resources.

School Psychologist Interview Essay Example | Topics and Well Written Essays - 750 words

School Psychologist Interview - Essay Example It is clear that the assistive technology is a lifeline that can increase the opportunities for students to educate themselves and to interact with the society with confidence even after disabilities. It can also be said that the assistive technology is also used as an evaluation process for students. It helps to evaluate students with disabilities (Anogianakis, Buhler, & Soede, 1997). Therefore, teachers in XYZ School are using this technology for two purposes. One is to teach in a different and easy manner to the disabled students and secondly to evaluate those students. The reason behind this is that it was very difficult to evaluate the disabled students especially those who have lack of their motor skills. In addition, all those students who have physical, sensory or cognitive disabilities, they face barriers to learning. Therefore, it will not be incorrect to state that use of assistive technology is helpful in the evaluation process. It provides the accurate and fair results, and it is easy for students and teachers (Federici & Scherer, 2012). On the other side, for the progress monitoring of all students in the school the use of the latest technology is essential for teachers especially. The reason behind it is that technology systems assists in strengthening of the process to be implemented for making instructional decisions for the student’s progress. The increased use of technology in the school system allows teachers to meet the diverse needs of children in a unique and interesting manner (Salvia, Ysseldyke, & Bolt, 2009).

Any current computer technology Research Paper Example | Topics and Well Written Essays - 250 words

Any current computer technology - Research Paper Example fers to a new class of network-based computing involving utility computing that comprises of a collection of networked and integrated software and internet facility known a platform. The technology uses internet for transport and communication. It also provides software, hardware and networking services to clients mainly through internet. According to National Institute of Standards and Technology (2011), cloud computing is a form of computing where groups of remote servers are networked in order to enhance centralized online access to resources or computer services and data storage. Cloud computing is a computing technology that enables large network servers such as large organizations to access various technological infrastructure resources from other companies without purchasing computing infrastructure. Cloud computing exhibits a number of characteristics. Some of these characteristics exhibited by cloud computing include virtualization, advanced security, service orientation, low-cost software, massive scale, resilient computing and wide geographical distribution of computing services. Essential characteristics of cloud computing include broad network access to clients, rapid elasticity, measured services and resource pooling. According to these characteristics, cloud computing is an appropriate technology that is highly beneficial to users through enhancement of access and support of computer infrastructure. In conclusion, cloud computing has a wide range of benefits to users. First, clients or users can reduce their computer cost by using cloud computing. Organizations do not require high-powered or high-priced computers to run cloud computing web-based applications. Secondly, there is improved performance through the use of cloud computing. Improved performance arises from low usage of computers memory since there are few programs and processes loading in the computer memory. Other advantages include improved document format compatibility, reduced

Equality And Diversity Policy And Practices Business Essay

Equality And Diversity Policy And Practices Business Essay ABSTRACT Recently, there has been an increase in workforce diversity and all organisations most especially the ones in the Western world strive to remain competitive in the labour market by extending their operations to the developing world as a result of globalisation. This study aims to examine the international transfer of global diversity policies and practices to local context like Nigeria. The findings demonstrate the importance of flexible management practices for Multinational corporations in transferring their policies across borders. This study reveals some approaches to management of a diverse and equal workforce as well as its barriers. Keywords: Global Diversity, equality, Workforce Diversity, Nigeria, Culture. TABLE OF CONTENTS TABLE OF CONTENTS 5 CHAPTER ONE: 7 1.1: INTRODUCTION AND BACKGROUND OF THE STUDY 7 1.2 OBJECTIVES OF THE STUDY 8 1.4: SIGNIFICANCE OF THE STUDY 9 1.5: OUTLINE OF RESEARCH 10 CHAPTER TWO: LITERATURE REVIEW AND THEORETICAL FRAMEWORK 11 2.1: INTRODUCTION 11 2.2: WORKFORCE DIVERSITY 11 2.3: EQUALITY AND DIVERSITY IN THE NIGERIAN CONTEXT 14 2.4: GLOBAL DIVERSITY MANAGEMENT 16 2.5: BUSINESS CASE FOR MANAGING DIVERSITY 19 2.6: BARRIERS TO DIVERSITY MANAGEMENT 21 2.6.1: DISCRIMINATION 21 2.6.2: STEROTYPES AND PREJUDICE 21 2.6.3: HARRASSMENT 22 CHAPTER THREE: METHODOLOGY 24 3.1: THE PHILOSOPHICAL POSITION OF THIS RESEARCH 24 3.2: RESEARCH DESIGN 25 3.3: STUDY LOCATION 25 3.4: RESEARCH INSTRUMENTS 26 3.5: SAMPLING DESIGN 26 3.6: SAMPLE POPULATION AND SAMPLE SIZE 26 3.8: ETHICAL CONSIDERATION 27 CHAPTER FOUR: DATA ANALYSIS, INTERPRETATION AND DISCUSSION OF FINDINGS 28 4.1: INTRODUCTION 28 4.2: DIVERSITY STRUCTURE OF THE COMPANY 28 4.3: INTERNATIONAL TRANSFER OF DIVERSITY POLICIES TO A LOCAL CONTEXT 29 4.4: DIVERSITY AT WORK 32 4.5: PROGRAMMES AND INITIATIVE THAT MAKES THE TRANSFER OF GLOBAL POLICIES WORKS. 34 CHAPTER FIVE: SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSIONS 38 5.1: INTRODUCTION 38 5.2: SUMMARY OF FINDINGS 38 5.3: RECOMMENDATIONS 39 5.4: LIMITATIONS OF THE STUDY 39 5.5: CONCLUSION 40 40 BIBLIOGRAPHY 41 APPENDICES..47 CHAPTER ONE: 1.1: INTRODUCTION AND BACKGROUND OF THE STUDY The management of diversity has become significant in recent years in the research area in order to certify the total involvement of women, ethnic minorities, disabled people and other less privileged people (Lepaka and Shaw 2008; Nishii and Ozbilgin 2007). Diversity management came into existence in the late 1980s in the USA as a likely criterion for tackling the issues of inequality and diversity at workplace and this has been adopted by so many countries around the world (Kelly and Dobbin 1998).Comprehensively, researches have been carried out on the management of diversity locally (Verbeek, 2011; Ocholla, 2002), but this is not enough to understand the interests of diversity management globally and the way their cross-national activities are managed and directed (Ozbilgin,2005). Cox (2001) defined diversity as the existence of differences in social and cultural identities with in employees working together in an organisation. An al-encompassing definition of diversity may consist of economic status, physique, educational background, norms, culture, sexual orientation, economic status, duration of time spent with a firm and personality (Carr, 1993; Triandis 1994); Thus, accepting and appreciating the differences in people at workplace with the above features is what diverse workforce is. Recently, Companies across the globe have put alot more into diversity management programs so as to achieve results that include making the most use of talents, and giving the best they can give to demographically diverse customers (Horwitz, 2005). Organizations have recognized that the level to which these specific workforce alterations are successfully and proficiently controlled will influence organizational role and competitiveness (Von Bergen et al 2005). There is no doubt in recent years, globalisation has brought and is still bringing about the amalgamation of the world market. The Multinational companies are beginn ing to spread their tentacles wide and large across the globe and this has over the years brought about the need for organisations to be able to manage people coming from different cultures, background and also being able to adapt to such new environments from the parent company. This research will be contributing to the very few researches that have been done on the management of diversity globally by examining some of the strategies used by the MNCs and how best they are able to adapt and transfer their diversity and equality practices across the different jurisdictions they operate especially in the African sub-region. The case study company is a MNC with subsidiaries around the world including Nigeria which has over 250 ethnic groups. 1.2 OBJECTIVES OF THE STUDY This study will look into the equality and diversity policy and practices in organisations and its basic objectives includes: To identify and examine how global diversity policies and practices works in local context. To examine the barriers that has inhibited the employment, development, retention and promotion of diverse workforce in the organisation. To examine some of the initiatives and programmes used in ensuring the success of international transfer of diversity policies to a local context. 1.3: RESEARCH QUESTIONS The main question of this research is how global equality and diversity policies are being translated and implemented in local contexts like Nigeria. Other research questions are: What are the difficulties encountered in introducing and implementing global diversity policies locally? What are the barriers that have inhibited the employment, development, retention and promotion of diverse workforce in organisations? What are the major factors influencing diversity initiatives at work? 1.4: SIGNIFICANCE OF THE STUDY This study is of great importance because, in as much as diversity and equality issues have been well researched in the western and developed countries, very limited work has been carried out in the African sub-region (Nyambegera, 2002). Hence, this study will contribute to further understanding in the topical area of equality and diversity management within the African context and why it is important for MNCs to acknowledge the effects of local and contextual issues such as culture, beliefs, perceptions etc could have on the effectiveness of their global equality and diversity policies. As mentioned earlier, diversity management have been researched but most of the researches have not taken into consideration global diversity management. Therefore, this project would make an important contribution to the few existing literatures in understanding the concepts of global diversity management and the international transfer of diversity policies to local contexts. Nevertheless, given tha t Nigeria is a developing country, this research would also help in understanding how MNCs operating in developing countries like Nigeria deal with and manage a diverse workforce. 1.5: OUTLINE OF RESEARCH This research is presented in five parts. Firstly, is the introduction to the concept of the research topic. Secondly, the key literature of the research topic is discussed. The literature helped the research to think about significant issues to pay attention to when rounding up the pragmatic part of the research study. The third part shows and discussed the method of analysing and collecting data which includes the use of semi structured interviews. Having chosen to use qualitative research method is important because, it brings out some interesting and amazing findings which will be discussed in the fourth part of this research work. The findings of this research suggests that, the successful transfer of MNCs policies and practices is dependent on how they are able to understand the beliefs, norms and culture of the any country they are planning to transfer their diversity policies to and make necessary amendments to suits the proposed subsidiary countrys way of life. CHAPTER TWO: LITERATURE REVIEW AND THEORETICAL FRAMEWORK 2.1: INTRODUCTION This chapter will review the past literatures on equality policy and practices and the international transfer of management of diversity policies in multinational corporations (MNCs). Thus, various themes like gender inequality in Nigeria, the management of workforce diversity, equality and diversity policy, culture, global diversity management would be examined. 2.2: WORKFORCE DIVERSITY Broadly, Diversity management is defined as the logical, methodical and strategic obligations and responsibilities by the companies to recruits retain and promote workers from different backgrounds, beliefs and norms (Ongori and Angolla, 2007). It is argued that companies that encourage workforce diversity certainly will be successful within the international labour market (Jain and Verma, 1996). The importance attached to the management of diversity has been as a result of the increase in openness to national borders as well as the free movement of capital and labour across national borders which could result in companies having some of the most productive employees (Carrel et al, 2000). For an organisation to diversify, the work environment must be able to condone and allow employees to exhibit and make use of their potentials without been subdued by either nationality, gender, race, personality, religion, economic class, culture and other elements that are extraneous to performanc e(Bryan, 1999 as cited in Ongori and Angolla, 2007). Triandis et al (1994) define diversity as any traits or elements which might or may possibly direct an individuals perception that another individual is distinct from them or what gives an individual the notion that the other individual is different from him or her. This definition of diversity seems to portray a deeper insight to what diversity is and it can be described as what an individual thinks differentiates them from another individual. With present changes happening around the globe, the increase in globalisation and the management of workforce diversity as a means to expand organisational efficiency cannot be underestimated (Ongori and Angolla, 2007). Gender can be described as what differentiates individuals sexually. Over the years, it has been seen that women are more disadvantaged in the labour market. Due to negative stereotyping (Loden and Rosener, 1991). Disability on the other hand is defined as a physical or mental deficiency which has a significant and a lasting unfavourable impact on an individuals competency perform everyday undertakings unexceptionally(Disability Discrimination Act 1995).Most of the physically and mentally fit people have little or no intimate interaction and communication with the disabled people, then there is a possibility then for the non disabled individuals in their growing up to have little or no contact with disabled people which serves as an important barrier to equal employment opportunity for the disabled (French,1996; Reynolds et al, 2001).Further to this, age discrimination has also been a major factor preventing the majority of employees from accessing top managerial positions (Oswick and Rosenthal, 2001; Kirton and Greene, 2010).Many top managers have been removed one way or the other from top and high paid positions in organisations as a result of their age as they are normally perceived to have less capabilities and skills to function well in such organisations (Kirton and Greene, 2010). For instance, the criteria employers use in their recruitment and promotional processes are normally discriminatory against either old employees or even the younger ones (Perry and Parlamis, 2006; Kirton and Greene, 2010). Further to this, the sexual orientation of employees could also be problematic not only for management but also some employees as well. Many lesbian and Gay people nowadays tend to hide their identity in order to avoid discrimination because companies are frequently harsh and unreceptive towards the lesbian and gay men (Oerton, 1996; Mills, 1989). Cockburn (1991), proposed the equality for lesbians and gay men as the most challenged and argued equality scheme and assignment as a result of the insufficiency of harmony over the ethical value of the gay rights scheme. In addition, it is still popularly assumed that individuals can decide to choose to be heterosexual or lesbian or gay; while one cannot choose in respect to gender, disability, age and ethnicity. Race and Ethnicity heave also been an issue for managers of diversity. Taking the UK employment patterns as an examples, in 2006, the unemployment rate for black minority ethnic men was 11% and that of the white was 5% which makes the rate of the black and minority ethnics group unemployment 2times higher than their white counterpart while the rate of unemployment for black and minority ethnic women was 9% and there counterpart was 4% which makes it 2times higher as well (ECO, 2006). Hence, the rate of women`s unemployment generally in all the ethnic groups experience quite a low unemployment rates than the men. With the recent trend, it can be said that the rate of unemployment as a well as wage gap between men and women in labour market has reduced but absolutely not wiped out (Kirton and Greene, 2010). For employers both in public and private companies to be able to manage a diverse workforce, it is of necessity to be able to understand, envisage and deal with the fascinating features of a diverse workforce. Although, many companies have adopted diversity, some others still regard it as only a matter of conforming to legal prerequisite. Effective diversity management has historically been used to provide a legally defensive position; that is, a firm with a diverse workforce could argue that they were not guilty of discrimination because of the prima facie case based on their workforce demographics representing the demographics of the local community (Ongori and Angolla 2007; p, 73) Lederach (1995) defined culture as the shared knowledge and schemes created by a set of people for perceiving, interpreting, expressing and responding to social realities around them. This definition of culture describes it as a general way by which people in an environment think or perceives things. Hence, culture has impacts on the way persons interconnect and act as it indicates a set of norms including thought patterns, motives, self-image impulsive reactions or feelings (Muir, 2007). 2.3: EQUALITY AND DIVERSITY IN THE NIGERIAN CONTEXT Nigeria is the single largest geographical unit in West Africa with several ethnic groups of about 250 with considerable differences in the norms and values of each major tribe. Gender is a significant part of diversity because, women make up half of the worlds population of which Nigeria is no excerption with half of its population being women even though the majority of these women in question live below the poverty margin and owns little or no education, capital base. (Izugbara and Ukwayi, 2002). There has been little or no research on equality and diversity in companies in Nigeria (Omair 2008, Jamali et al 2005). Nigeria has listed inspiring steps with sense to reducing gender-based violence, sexism and beautifying womens rights apart from many well-intentioned efforts to fill the space between female and male accomplishments in the area of education, economic activity and political participation. Indeed, Nigeria is still undergoing a difficult political and economic transition a fter several years of military rule. The problems include pervasive poverty and widespread unemployment; deterioration of government institutions and inadequate capacity at all levels of government to deliver critical services effectively; sporadic violence between ethnic groups; a legacy of widespread corruption; little growth in the non-oil private economy and limited self-empowerment among local communities. Yet, Nigeria remains a society rich in cultural linguistic, religious, ethnic and political diversity (Obayelu and Ogunlade 2006; p.2). Nigeria accounts for considerable gender inequalities in female labour market involvement, human capital, remuneration and health with pointers for women being profiled as significantly below those for men (Fajana, 2010) Women have the probability to be less buoyant than men and have lesser choices to riggle out of poverty (IMF,2004). Because women possess little formal education than the men they are likely to be inconsistently restrained to lower return and low output or efficiency employment in the informal economy. Subsequently, their capability to break away from poverty through employment is restricted as well. The table below gives an empirical evidence of the huge sexual differences in employment status in Nigeria (Fajana, 2010). Figure 1: Gender Labour Force Rate Source: Compilation based on data from World Bank Development Indicators This graph above shows the huge difference in gender employment in Nigeria between 1991 and 2008 which is obvious that, men in Nigeria are more employed than women. However, the main cause of the problem of inequality and a high rate of unemployment in the labour market is the inability of graduates and skilful individuals to secure decent jobs after studying. Thus, in a country like Nigeria where there exist huge inequalities in gender employment rate, it is a major factor which MNCs transferring their equality and diversity policies to Nigeria to be able to take a good look at and find ways which the situation of the countrys inequality rate would not affect their international standard in negative ways. 2.4: GLOBAL DIVERSITY MANAGEMENT Over the past few years, the word managing diversity or diversity management has been a popular term and matters concerning management of diversity have also gained attention as a result of the diverse workforce and also the rise and increase in globalisation which has increased the mobility of the global workforce (Konrad, 2003). Such a global diverse workforce has culminated in the emergence of regulations and organisational wide policies to try and manage diversity in a way that will be beneficial to the organisations and the society as a whole (European Commission 2003). Seymen (2006) refers to diversity as a situation where differences exists in the background of various employees in an organisation irrespective of their demographic characteristics which includes, gender, age, sexual orientation, sex, ethnicity, educational background, and physique .Workforce diversity has no singular or a general definition, rather still, it has been debated or contended to be a multifaceted and byzantine term that is conceding a notion , idea and belief which conjure diverse views and opinions in various companies and culture (Omanovic 2002, Cassell, 2001). Ozbilgin and Tatli(2008) defined global diversity management as the setting up, organising, managing and putting into practice of management strategies, procedures and development programs for the purpose of accepting varied sets of working in multinational corporations. The definition above may be described as putting together and management of HR policies and practices as well as initiatives that is acceptable across the Headquarter of MNCs and its subsidiaries. Global diversity management has to do with the management of the transfer of employment practices from a parent company to her subsidiaries overseas. Historically, the transfer of management practices from the developed to the developing countries is the mode of operation of the MNCs (Azolukwam and Perkins, 2009). However, the increase in globalisation and also the concerns of growing demographic diversity have enhanced the need for understanding heterogeneity in organisations. Diversity management is a rebranded name given to one time equality policy and practices in organisations in Britain (Kirton and Greene, 2010). They further argued that, matters relating to orthodox equal opportunities such as gender or sex discrimination cannot be separated from the explicit issues such as individual or cultural discrepancies within diversity management. In other to give an overview of what diversity management is, diversity itself should be known. Consequently, Tatli, (2011) suggested that, managing diversity and equal opportunities are complementary rather than conflicting; this means that, the management of diversity and equal opportunities combines in such a way that they both enhance each others qualities other than conflicting. Wrench (2005) also stated that, diversity management is utilised amen ably to conceal so many issues. He further explained that, it should not be allowed to become a Trojan horse that ease or simplify the attenuating of profits which have already been achieved in the procedure of anti discrimination or those that are still crucial for the future. Lauring (2012) argues that global diversity management in multinational corporations has been confirmed a challenging issue as a result of recurrent failures in the making and growth of such programmes. However, he argues that, what differentiates the management of diversity globally from locally is basically because of the enigma of global integration and local responsiveness. Supporting Laurings argument, the successful transfer of policies across border to a local context is totally dependent on how it is been handled in the subsidiary Company and the failure of the MNCs to have a deep insight of how the subsidiary country operates including their ways and beliefs of doing things before formulating or transferring their policies affects the success rate of transferring policies. Noon (2007), argues, that Diversity management is basically an idea that disregarded the significance of equal opportunities and covers up the importance of ethnicity in organisations. On the other hand, (Syed and Ozbilgin, 2009) argues that, they do not as a matter of fact agree with Noons argument and thereby, pointed out that the idea must be ascertain and espy both in the local and international context before its ability and strength can be enhanced and developed. Dass Parker (1999) argue that the difficulty faced by a company in terms of diversity management will be determined by their methods or attitudes they take. However, At the level of international management pressures, as well as urgency of diversity management, interventions vary more extensively than at the level of domestic operations (Tatli Ozbilgin 2008; p.18). An organisations subsidiary must be very distinctive in other to be able handle the domestic markets especially in terms of practices, norms and business cultures that differs from that of the parent country (Lauring, 2012).Though, nearly all multinational corporations strive to convey the well established management procedures that initially allowed the corporation to spread out of its local market to its overseas affiliates (Barkinshaw and Hood, 1998). The successful outcome of these practices in the parent company does not make such practices and policies successful in the subsidiaries overseas, as a result of the distinctions in culture and environment affecting the management situation (Dimitratos et al, 2010). Sippola and Smale (2007) advocates that the transfer of diversity management practices which has more to do with culture, to overseas subsidiary company is possible but could be quite difficult. Nevertheless, Parent companies may also be less dedicated to ensuring homogeneity in diversity management if legal or cultural differences can be used as an excuse for more dilute diversity management approaches(Lauring 2012,p.3).He further stated that, in the case of international unification of diversity management, management practices would be developed in the parent company, but when exported to an overseas subsidiary, they become exposed to different circumstances that may not be in accordance with the genuine notion or intention. Looking at workforce diversity from a business panorama, it is argued that, the proficiency and the capability of a company to endure imminent tasks and encounters is doubled when there is better workforce diversity in particular when there is variation in emp loyees skills, cultural facet, experiences, values (Thornhill et al, 2000).As a matter of fact, managing a global workforce efficiently is regarded has been essential and vital in acquiring benefits for business and in maintaining competitive advantage globally (Florkowski 1996). Pragmatic evidence from a survey carried out by (Dunavant and Heiss, 2005) showed that 100% of those organisations see global diversity as a significant matter. The term global diversity has gained attention as a result of the increase in both national laws and international policies which is made for the purpose of eliminating discrimination and also as a related increase in the rate of important lawsuits against global organisations (Nishii and Ozbilgin,2007) in spite of that, since the types or categories of discrimination that are termed illegal throughout countries and there seems to be broad differences across countries in the way laws and policies concerning the equal opportunities are put in place and unravelled (Ozbilgin,2002).Furthermore, Nishii and Ozbilgin (2007) gave an example of a country like Japan where 99% of the entire population are of the same ethnic groups and hence, given a laid down goals for the firms is basically absurd and unreasonable . 2.5: BUSINESS CASE FOR MANAGING DIVERSITY Before organisations can come to an agreement of operating a diverse workforce, they would be doing it to expect a positive impact on their organisational standard. However, some of the benefits enjoyed by organisations with diverse workforce include a high rate of accomplishment in their transactions with international and domestic ethnic societies as well as a fair circulation of economic opportunity. That is, when a company operates on a diverse workforce, they tend to have different people from difference ethnic groups, different cultures and experience making it much easier for the company to have a good economic transaction with other countries (Blake, 1991; Cox and Blake, 1991). An organisation that is culturally diverse has the tendency of been more competent and effective in networking, easily acting together and job performance than a non diverse workforce (Watson et al, 1993). However, managing and having a diverse workforce can be of significance to the organisations for having access to authority in perspective of demographic changes in workforce and human rights legislation. Thus, employing disabled people, people of different race, background, sexual orientation, ethnic minorities and other disadvantaged group helps organisations to benefit from this position in the labour market and diversified market sections (Mueller, 1998; Fleury 1999). The increased mobility and interaction of people from diverse backgrounds as a result of improved economic and political systems and the recognition of human rights by all nations has put most organizations under pressure to embrace diversity at the work place (Ongori and Angolla,2007; p, 74).Matters relating to diversity will be more significant in a situation where effective and efficient communication, interface and dealings with people is the key method to business accomplishment as the economies keep moving from the manufacturing to service economies (Wentling and Palma-Rivas, 2000). Additionally, the management of a diverse workforce helps in dealing with the issue of gender inequality, discrimination as well as the concerns for women mostly balancing their domestic and occupational role together without having to forgo one for another. Managing a diverse workforce helps management to easily understand customers needs even from an entirely different culture or background from where the company is situated. Race matching can also be linked to the management of diversity in organisations. Race matching is where organisations specifically employ certain ethnicities or race just to attract those customers who are similar to them which could increase business for the company. For example, Tesco or Sainsbury employing black store managers in a branch located in a predominantly black community so as to get more black customers through the door as they will feel more comfortable and relate to them better and this can be a strategy for having competitive advantage. Nevertheless, there are some barriers which hinder the effective management. 2.6: BARRIERS TO DIVERSITY MANAGEMENT As there exists benefits for managing a diverse workforce in organisations, so also there are still certain barriers that need to be tackled before an organisation can successfully manage a diverse workforce. Some of the basic and important barriers are: 2.6.1: DISCRIMINATION Discrimination is defined as the unjust and prejudicial treatment of individuals on the grounds of what differentiates those individuals (Halle, 2008).Previous researches conducted on discrimination shows that women in companies are faced with more barriers in getting to the top position in the organisation than men (Auster; 1988; Fernandez 1998). Even though, there has been laws enacted by the government in various countries against discrimination, there still exists discrimination in the workplace (Wentling and Palma Rivas 1997). 2.6.2: STEROTYPES AND PREJUDICE Stereotype is defined as a fixed and distorted generalisation made about all members of a particular group (Loden and Rosener p.58 1991) while prejudice can be defined as the bias to have a negative judgement regarding individuals who are different from other people in terms of either gender, race, ethnic, physical characteristics and capabilities (Morrison 1992). (Henderson, 1994; p.133) also defined prejudice as a conclusion drawn without adequate knowledge or evidence. Researchers like catalyst (1990), Baskerville and Tuckers (1991) found out that stereotyping, prejudice, discrimination were some of the basic barriers encountered by women in getting to the top and this can be traced to one of the contemporary terms in labour market which is the glass ceiling and sticky floor. Glass ceiling can be described as some of the insubstantial, impalpable and imaginary barriers that counteract and preclude some categories of people from growing and getting higher than a particular level at work while the sticky floor refers to the way that some groups remain permanently on the bottom rung of the organisation ladder and remain fixed in low paid and undervalued jobs (Johnstone (2002) p.4). 2.6.3: HARRASSMENT An explanatory definition of harassment is; any offensive conduct or remarks made to an individual as a result of their ethnicity, race, sexual orientation, age, capability or gender (Poole, 1997). The Blacks Law Dictionary (Black, 1990 p, 1375) defines sexual harassment as a type of employment discrimination, includes sexual advances, requests for sexual favours, and other verbal or physical conduct of a sexual nat