The New American Desk Encyclopedia Essay Example for Free

The New American Desk Encyclopedia Essay Both Alexander Hamilton and Thomas Jefferson have large, enduring legacies in American history. While Hamilton is largely responsible for the United States becoming an economic giant with an economy based on finance, manufacturing, and trade, I admire Thomas Jefferson more, particularly for his broad, considerable intellect and his challenging views on human liberty. Modern America admittedly fits Hamilton’s vision much more than Jefferson’s. After serving as Washington’s aide-de-camp, Hamilton organized the infant United States’ economy and foresaw a capitalist America not unlike Britain’s, which dominated world trade and had a growing number of factories, abundant capital, and vast commercial enterprises. (Jefferson’s rural nation of yeoman farmers was a noble vision but not realistic in the modern world then taking shape. ) Hamilton was also a strong advocate of federalism, which gave the centralized national government far more authority than the one conceived in the Articles of Confederation. However, he was no friend of broad democracy, known in his time as an unscrupulous elitist and ambitious social climber who adhered to what today seem like outdated notions of â€Å"natural aristocracy† maintained by â€Å"enlightened self-interest† (New American Desk Encyclopedia 548-549). He openly mistrusting the American public (which he considered â€Å"a great beast† and little more than an unruly mob) and opposed the Bill of Rights, the basis for American civil liberties (which Jefferson’s protege Madison wrote). For believers in broad democracy and individual liberty, though, Jefferson is by far the more admirable figure. The First Amendment is perhaps his greatest legacy, stemming from his statutes on religious freedom in Virginia and firm belief in church-state separation. He was also a believer in freedom of the press, claiming to prefer a nation where there was a free press and no government, rather than vice versa (Countryman 69-71). The Declaration of Independence is almost entirely his creation as well, a vivid, articulate piece of writing that has influenced democratic thought worldwide. It helped inspire the French revolution less than a generation later, and even the United States’ past enemies have invoked it, including Ho Chi Minh, who based Vietnam’s 1945 independence declaration on Jefferson’s document. He was also a superior intellect, known as one of the colonies’ best minds while still a young man. Jefferson was a gifted writer, skilled diplomat, believer in liberty (his ideas on the subject were progressive for their time), architect, inventor, creator of the University of Virginia (revolutionary in its time for offering a wholly secular higher education), and amateur scientist who commissioned Lewis and Clark to explore the newly acquired American West. He was also a contradictory figure, as an educated, affluent slaveholder who wanted a rural nation of free yeoman farmers enjoying widespread democracy. He was also accused of siring at least one child by his slave, Sally Hemings. (In his defense, the Declaration of Independence’s first draft contained a strong condemnation of slavery, which other Southern delegates made him remove, and he was himself ambivalent about the practice. ) While Alexander Hamilton helped make the United States prosperous and economically powerful, Jefferson played an even greater role in helping make it a democracy (albeit a limited one compared to democracy today), setting an example of a civil society based on the rule of law and individual liberties that other nations would follow over the next two centuries. His lasting legacy helped shape the meaning of liberty and democracy, which became a worldwide phenomenon during the late twentieth century, helped change the world’s politics, and helped define modernity itself. REFERENCES Anonymous. The New American Desk Encyclopedia. Third edition. New York: Signet, 1993. Countryman, Edward. The American Revolution. New York: Hill and Wang, 1985. Davis, Kenneth C. Don’t Know Much about History. New York: Avon, 1990.

The Role of External Auditors in Accounting

The Role of External Auditors in Accounting Introduction Auditor liability has always been one of the main concerns of the public. Often falling under common law, tort law or both, public liability claims can arise out of unfair or unjust practices when it comes to auditing a companys financial standing (Lambe, 2007). The auditors can be held liable for approving a fraudulent account on behalf of a business organisation. Auditor liability, or failure to detect and report illegal manipulations of financial statements, could lead to serious damages for the shareholders of the company (Schaefer, 2004). In most cases, a fraudulent act exists when one or more auditors, on behalf of a company, approve inaccurate accounting for the reason of tax evasion or to strategically register for an Initial Public Offering (IPO). To prevent moral hazard associated with auditor liability, the British Serious Fraud Office has imposed heavy penalties on swindlers and white collar criminals in order to shut down or suspend suspicious businesses (Country Updates, 1997). On the other hand, auditors who are found guilty of professional negligence may end up facing a monetary loss or penalty through punitive fines and/or the confiscation of their licence to practise in the United Kingdom. According to Priddy (2011, p. 59), as stated by Michael Power of the London School of Economics, it was not reasonable to expect auditors to be challenging business models and raising strategic issues with finance directors, because that was not their job and if we want it to be their job, then things would have to change quite substantially à ¢Ã¢â€š ¬Ã‚ ¦ The direction of my comment is that we might be expecting too much from this black box [External Audit] in terms of what it actually delivers. In response to Powers statement, this report will first discuss the roles and responsibilities of external auditors and then provide a brief overview of corporate governance. In line with this, there is a strong need to go through some business theories and concepts that will enable readers to have a better understanding of how businesses function in the corporate world. Based on the individual offices and duties of shareholders, internal and external auditors, the board of directors, and the Chief Executive Officer (CEO), this report will explain the limitations of the roles and responsibilities of external auditors when it comes to detecting and controlling fraudulent business activities. Roles and Responsibilities of External Auditors External auditors are professionals who are hired to conduct audits based on the rules or laws on creating financial statements for the government, a private company, or a legal organisation (The Institute of Internal Auditors, 2011). According to Kwok (2005, pp. 151-161), accounting irregularities can be made for the purpose of tax evasion or theft, for instance, creating ghost employees, skimming from the proceeds, or stealing an asset. Specifically in the United Kingdom, Chartered Accountants and Certified General Accountants are the groups of individuals who are qualified to conduct external auditing. According to Poorter (2008), auditors practising within the United Kingdom have to perform a special duty of care towards a liable third party. This means that external auditors are made responsible for the fair, just and reasonable treatment of the companys external shareholders. In case of a binding contract between the company and its shareholders, it is a general rule for the external auditor(s) to fulfil his or her statutory duty as an auditor to shareholders collectively. As a standard operating procedure, external auditors are expected to evaluate the financial statement of an organisation on a yearly basis (Hicks and Goo 2008, p. 261). Upon going through the financial statement of a government, a private company, or a legal organisation, external auditors are expected to come up with a professional opinion regarding the financial statement presented to them by the organisation (Kwok 2005, p. 178). Correspondingly, external audit committees are expected to determine whether the accountants are able to adapt along with generally accepted accounting principles or whether they have made appropriate judgments, estimates, and complete disclosures in the financial statements (Hicks and Goo 2008, p. 259; Kwok 2005, p. 178). Given that the external auditors find something inappropriate in the presented financial statement, they should report their complaints to the company to allow the board of directors to review. As part of protecting the company and its shareholders, external auditors are expected to determine any possible damages that could result from the company owners major business decisions. Considering that external auditors are liable to both the company for which they work and the shareholders of the company as a third party, external auditors should avoid coming up with a biased judgment by making use of their best professional knowledge to protect the interests of everyone involved. Although internal and external auditors technically have the same roles and responsibilities when it comes to auditing a financial statement, an important difference between the two is that an external auditor is an independent party outside the organisation being audited (The Institute of Internal Auditors, 2011). Another difference between internal and external auditors is that the general public, large groups of investors, and government agencies have the tendency to rely more on the audit report coming from the external auditors than the report presented to them by the internal auditors. Brief Overview with regards to Corporate Governance According to Colley et al. (2005), corporate governance refers to a system of authoritative direction or government which carefully examines the individual roles and responsibilities of the business owners, the shareholders, the board of directors (executive and non-executive), the CEO, and accountants. Since corporate governance is composed of both neutral and objective corporate values (Solomon 2007, p. 4; Haller and Shore 2005, p. 18), a lot of people consider good corporate governance as an acceptable model of business ethics and a moral duty on the part of a corporations executives and board of directors. Board of Directors Aguilera et al. (2008) revealed that corporate governance is often considered as the basis for making policy for a business organisation in relation to the actual structure of the board, the activism of the shareholders, and overall business performance. With regards to organisational policies and procedures, the board of directors within a business organisation has a significant role to play when it comes to successfully implementing corporate governance (Nordberg, 2007; Kim and Nofsinger 2006, p. 41). For this reason, the members of the board are required not only to carefully analyse the corporate financial report, but also to meet regularly to discuss the proposed strategic plans and issues that will significantly affect the success of the business (Solomon 2007, p. 103). Executive and Non-Executive Directors The board of directors is composed of executive and non-executive directors. As part of strengthening corporate governance, the companys board of directors is given responsibility for making important decisions in the best interests of the company and its shareholders (Mallin 2007, p. 125). Aside from determining corporate goals, developing strategic plans that will enable the business to meet those corporate goals, and implementing organisational policies to meet the businesss objectives (Mallin 2007, p. 124; Kim and Nofsinger 2006, p. 41), the board of directors is responsible for controlling operations, making decisions for resource acquisitions, and driving improvements in the quality of service (Carpenter, 1988; Pfeffer and Salancik, 1978). Since not all of the members of the board are directly or actively engaged in the daily business operations of a company, readers should be aware of some crucial distinctions between the roles and responsibilities of executive and non-executive directors with regards to corporate governance. It is common business knowledge that the executive directors are the ones who are directly involved in the daily business transactions that occur within and outside of the company, whereas the non-executive or outside directors are not. Despite the differences between the responsibilities of executive and non-executive directors, the Commission has publicly announced under the Action Plan Modernisation of company law and enhancing corporate governance in the European Union that all of the board of directors (regardless of whether they are executive or non-executive) should at all times ensure their collective responsibility when it comes to monitoring the financial and non-financial information behind the corporation (Communication from the Commission to the Council and the European Parliament, 2003). Unlike the non-executive directors, the executive board of directors can easily access valuable business information such as corporate financial statements. By accessing this information, executive directors are able to examine company records on daily sales and expenses and other major business transactions like public shares, loans and investments. In the process of going through the companys financial statements, executive shareholders should be on the lookout for any signs of unusual business activity that could adversely affect the long-term operation of the business. Similar to the role of executive directors in corporate governance, it is the role and responsibility of the non-executive directors to reduce conflicting interests between the actual shareholders, the executive board of directors, and the management team who works behind the company (Solomon 2007, p. 82 and 92). For this reason, Waldo (1985, p. 5) strongly suggests that the best way for the executive and non-executive directors to perform their duty effectively is to actually go through the companys business information, including the corporate financial statement. Even though the non-executive directors are inactive in terms of monitoring the daily operations of a company, several studies revealed that the non-executive directors are expected to strictly and regularly monitor the progress of the overall business, its legal and ethical performance, strategic choices and implementation techniques used by the top management, including the appointing or removal of the members of the senior management aside from giving the rest of the board members some advice with regards to the strategies used in enabling the company reach the corporate goals and business objectives (Solomon 2007, p. 82; Carpenter, 1988)  [1]  . By closely monitoring the daily activities of the companys executive directors, the non-executive directors should make the executive directors accountable for the companys shareholders and external investors (Mallin 2007, p. 132; Solomon 2007, p. 88; Fama and Jensen, 1983). Solomon (2007, p. 86) revealed that there is a link between the role of non-executive directors and the role of institutional investors in the sense that the non-executive directors effort in ensuring that the business is free from any forms of corruption could somehow protect the socio-economic welfare of the companys public investors. Several authors suggest that the non-executive board of directors is strongly encouraged to actively participate in the board meetings with the rest of the directors and shareholders to protect the interests of the public investors (Mallin 2007, p. 125; Solomon 2007, pp. 86-88). Roles and Responsibilities of Accountants In general, accountants are not only made responsible for producing an accurate, true, and fair financial statement that not only enables the senior managers to make important business decisions, but also give the public stockholders the privilege of accurately monitoring their investments in the company. Because corporate accountants maintain accurate and transparent financial accounting information at all times, accountants play one of the few most important roles in the development of effective corporate governance. To ensure that the company is able to come up with an accurate corporate financial statement, the business organisation should hire internal and external auditors who are qualified in monitoring fair and true financial values. Discussion Romano (1996) explained that the shareholders have the authoritative power to influence the manifestations of legal and/or illegal business transactions. Given that most of the corporate shareholders are the business owners, these individuals are the ones who are in the position to select and elect their preferred members to the board for the purpose of managing the business affairs. On the other hand, it is the board of directors who appoint, hire, and delegate specific roles and responsibility to a selected CEO. In a normal business setting, it is the CEO who is in charge of managing the actual business operations. For this reason, the CEO is often made accountable not only to the business owners but also to the board of directors. Upon analysing the corporate structure that is commonly used in large-scale companies, it is often the business owners together with the voluntary participation of the executive directors, the CEO, and the accounting manager who have the authoritative power to manipulate the companys official business documents. By going through the corporate financial statement, the non-executive board of directors should search for any signs of unusual business activities that could create serious consequences for the company. To prevent coming up with a biased judgment, the non-executive board of directors should consult with the internal or external auditors regarding any signs of unusual business transactions. Due to the flow of authoritative power within a business organisation, it is possible on the part of the shareholders, the members of the board, and the CEO to enter into business collusion with the business owners. By engaging the cooperation of accountants, business owners and corporate leaders may easily manipulate corporate financial records at the expense of the stakeholders and external shareholders. According to Becht, Jekinson and Mayer (2005), collusion among corporate leaders makes corporate governance one of the most controversial topics related to business and finance. Cassill and Hill (2007) explained that according to the principles of corporate governance, by voting on major financial decisions, the board of directors is made responsible for ensuring a balance between the business owners monetary interests and actual profit-sharing with the companys employees and the rest of the other stakeholders. Several authors agree that corporate governance should be based on neutral and objective corporate values (Solomon 2007, p. 4; Haller and Shore 2005, p. 18). Since there is plenty of opportunity for the business owners to manipulate the board of directors to support their own personal interests, the concept of corporate governance can easily be violated at the expense of the majority of employees and public investors. A corrupt business culture is one that not only does not balk at accepting bribery, but may also be open to the practise of illegal offshore financing or the intentional manipulation of the actual financial statement (Dine, 2008). Within a business organisation, the board of directors and executives are among the few individuals typically behind the practise and development of a corrupt culture. For this reason, Dine (2008) revealed that European corporate law, following the UK model of corporate governance, is focused on investigating shareholders and the board of directors. Two good examples of real-world scenarios in the history of finance are the cases of WorldCom and Enron. In the case of WorldCom, its board of directors failed to fulfil their duty in terms of closely monitoring the executives management activities (Monks and Minom 2004, p. 509). This made them unable to protect the interests of their stakeholders. In the case of Enron, a total of 18 directors, including the CFO, ex-CEO, chief accounting officer and chief risk officer, voluntarily participated in the CEOs decision to manipulate the companys financial statement (Kim and Nofsinger 2006, pp. 52-53; Davis, 2005; CNN Money, 2004). Limitations in the Roles and Responsibilities of External Auditors when it comes to Detecting and Controlling Fraud Activities in Business Although the general public, government agencies, and a large number of investors rely heavily on the audit reports coming from the external auditors, there are still some limitations with regards to what the external auditors can do in detecting and controlling fraud activities that could happen within a profit or non-profit organisations. Hicks and Goo (2008, p. 258) explained that it is the managements responsibility to prepare complete and accurate financial statements and disclosures in accordance with the financial reporting standards and applicable rules and regulations. Therefore, it is wrong to believe that the external auditors are solely responsible for preventing the incidence of financial fraud. As stated by Kwok (2005, p. 168), an audit does not guarantee the detection of all material misstatements because of such factors as the use of judgment, the use of sample testing, the inherent limitations of internal control, and the fact that much of the evidence available to the auditors is persuasive rather than conclusive in nature. Since external auditors are auditing financial statements that are presented to them by the corporate accountants, it is expected that external auditors could only provide the general public, investors, and government agencies with a reasonable assurance that the audited financial statements are free of misstatements, alteration of the accounting records, honest accounting errors, or falsification of the financial statements. Based on the Courts decision in the case of Caparo (Richards, 2004), in the absence of any contract between the auditor(s) and either the investor, a potential investor, or any other third party involved, no duty of care will be owed.  [2]  Despite the external auditors responsibility to double check the accuracy of a companys financial statements, external auditors who work for a public company owe no duty of care outside the existing shareholders who purchase stocks in reliance on a statutory audit. It simply means that the external auditors can only be held liable to investors, potential investors, or any other third party involved only if there is a written contract stating that the external auditor owes them duty of care. In fact, external auditor(s) who are held liable for pure economic loss are considered as a case of simple negligence under contract law. Schaefer (2004) explained that the case is different when the auditor(s) are being judged based on tort law because tor t law does not include a pure economic loss as a negligent act. Considering the difference between a contract law and a tort law, external auditor(s) who are found guilty of negligence will be held responsible and will be obliged to pay for the victims loss. In case an external auditor violates any of the auditing guidelines and is found guilty, the accused external auditor(s) will not be held responsible to compensate the victims loss because of the fact that tort law excludes liability of a pure economic loss. In other words, the victim of a wrong audit can demand a claim against those people guilty of the wrong audit under a contract law (Ewert, 1999). Given that the general public can prove that both external auditor(s) and the managers of the company colluded against the outside stakeholders, the stakeholders of a given company can demand a claim against both the parties involved. Even though external auditors can be held liable for negligence and misconduct, there is still a limit as to whether an auditor can be held liable for a misconduct or not. For example, in case an external auditor has not provided the actual report to the company he works for, any law suit filed during the time frame wherein the external auditor has not yet submitted his final report will not be considered punishable by the Court, because technically there is no duty of care that exists between the company and the external auditor(s) (Poorter 2008, p. 70).  [3]  In other words, the duty of care between an external auditor(s), the company, and the shareholders of the company will only exist when the external auditor has already submitted his final report to his client, the company. Basically, the extent of auditor liability will depend on the Court judgment and the degree of damages caused by the act of negligence that has occurred in the process. In line with this, it is possible for an act of negligence to occur when the external auditor(s) and the owner or manager of the company agree to underestimate the actual revenue of the company in order to pay lower taxes to the government; or both parties may agree to overvalue the company in order to be able to get a better price when selling the companys shares to the public. Since there are different ways in which auditor liability may occur, the Court will be responsible for the investigation behind the said act of negligence. According to Schaefer (2004, p. 9), external auditor(s) with a binding contract towards the third party involved should not be held responsible for the loss that may occur in the purchase of stocks as long as the auditors did not take any actions that could trigger the decline in the stocks value. Therefore, external auditor(s) who did not manipulate the value of stocks are free from being held responsible in case the value of stocks depreciated. Rather than considering the loss of a public investor as a result of negligence on the part of the external auditors, the public investors are expected to be responsible enough to study the market first before they invest their money in the stock market. In case the general public is able to prove that external auditors were behind the manipulation of stock prices in such a way that they depreciated over time, then the Court has the option to make the company, including those people who were directly involved in the process of the fraudulent act, partially liable for the victims monetary losses. However, if a buyer was able to sell his share of stocks at an overvalued price for the reason that the internal and external auditors were not able to accurately detect the true market value of the companys stocks, the person who bought the overpriced stocks will have to compensate for the loss simply because it was the buyers decision to purchase an overpriced share of stocks. Conclusion The personal obligations of external auditors to the general public or public investors is limited for the reason that the roles and responsibility of the external auditors are limited in terms of determining whether the accountants were able to present the financial statement based on the rules or laws accepted for the development of financial statements for the government, a private company, or a legal organisation. Likewise, external auditors are also made responsible for detecting any potential accounting irregularities made for the purpose of tax evasion or theft by the creation of ghost employees, skimming of the proceeds, or theft of an asset. Under the principles of corporate governance, the board of directors (executive and non-executive directors), the Chief Executive Officer (CEO), and the accountants have different roles and responsibilities in protecting the socio-economic welfare of the corporate stakeholders, including public investors. In case of a fraud scandal, it would be a misconception to put the blame purely on external auditors, since the board of directors (executive and non-executive directors), the Chief Executive Officer (CEO), and the accountants share responsibility in protecting the socio-economic welfare of the corporate stakeholders, including public investors.

Cell Morphology and Motility Essays -- Biology

Tumor cells try to spread throughout the body. In order to do so, these cells need Rho and ROCK or Rac to signal their movement. There are at least two types of morphology (shapes/forms) that need these signals for cell movement. One type is the elongated morphology, which needs to use Rac for signalling, and pericellular proteolysis (an enzyme) for movement. The other type is the rounded (amoeboid) morphology, which uses RhoA and ROCK signalling. Initially, tumor cells were known to take the elongated form. It is now known that the rounded shape also exists and possibly other morphologies as well. This research is focused on tumor cells that have rounded morphology, elongated morphology, and those that can utilize both forms. There has been research in attempts to inhibit, or block, these signals in order to stop tumor cells from spreading. However, this may cause a problem for other cells that may need to move to certain places of the body to function. Researchers have experimented with the use of inhibitors, such as Y27632, C3, and a combination of Y27632 and C3, on different types of tumor cells to see what percentage of cells still invaded to a certain distance. This information is compared to the percentage of untreated cells that invaded the same set distance. The effectiveness of these inhibitors are then related to the type of morphology (elongated or rounded or both) to see if certain types of inhibitors work better in a type of morphology. More research has been conducted to find the percentage of different tumor cells that have invaded three different depths. This is also used to analyze the effectiveness of the inhibitors on the varying types of morphologies. The basic procedure for this type of experiment is d... ...affected by these inhibitors known at this point? Is it possible that there are other morphology changes and signals involved in cell movement? The hopes for developments in the fight against cancer are high, especially in the hearts of innumerable patients, families, and friends. Each small step in the right direction is a step toward a cure, and it's progress such as these discoveries that will someday help save and improve the lives of countless individuals. We would like to thank the people who sit behind a microscope ten hours a day. They are committed to watching blobs move around on a plate in the hope that these blobs can shed light on the diseases that hurt, cripple and kill our fellow human beings. The future is brighter because of the problems being tackled, and the prospects of tomorrow give reason for the contributions and investments of today. Cell Morphology and Motility Essays -- Biology Tumor cells try to spread throughout the body. In order to do so, these cells need Rho and ROCK or Rac to signal their movement. There are at least two types of morphology (shapes/forms) that need these signals for cell movement. One type is the elongated morphology, which needs to use Rac for signalling, and pericellular proteolysis (an enzyme) for movement. The other type is the rounded (amoeboid) morphology, which uses RhoA and ROCK signalling. Initially, tumor cells were known to take the elongated form. It is now known that the rounded shape also exists and possibly other morphologies as well. This research is focused on tumor cells that have rounded morphology, elongated morphology, and those that can utilize both forms. There has been research in attempts to inhibit, or block, these signals in order to stop tumor cells from spreading. However, this may cause a problem for other cells that may need to move to certain places of the body to function. Researchers have experimented with the use of inhibitors, such as Y27632, C3, and a combination of Y27632 and C3, on different types of tumor cells to see what percentage of cells still invaded to a certain distance. This information is compared to the percentage of untreated cells that invaded the same set distance. The effectiveness of these inhibitors are then related to the type of morphology (elongated or rounded or both) to see if certain types of inhibitors work better in a type of morphology. More research has been conducted to find the percentage of different tumor cells that have invaded three different depths. This is also used to analyze the effectiveness of the inhibitors on the varying types of morphologies. The basic procedure for this type of experiment is d... ...affected by these inhibitors known at this point? Is it possible that there are other morphology changes and signals involved in cell movement? The hopes for developments in the fight against cancer are high, especially in the hearts of innumerable patients, families, and friends. Each small step in the right direction is a step toward a cure, and it's progress such as these discoveries that will someday help save and improve the lives of countless individuals. We would like to thank the people who sit behind a microscope ten hours a day. They are committed to watching blobs move around on a plate in the hope that these blobs can shed light on the diseases that hurt, cripple and kill our fellow human beings. The future is brighter because of the problems being tackled, and the prospects of tomorrow give reason for the contributions and investments of today.

Personal Narrative - Bad Things Happen to Bad People :: Personal Narratives

Bad Things Happen to Bad People How many times have you just finished washing your car and, while you are driving down the highway all you hear is PLOP followed by juicy, white feces splattered on your windshield. Or how furious does one get when a pile of Miss FooFoo’s dog crap that your neighbor neglected to pick up a couple of hours ago encompasses your shirt and Levis jeans, while mowing the front yard. I know that I get royally upset when I see bird bombs on my car after I just finished washing it a few hours ago, or when I step in a fresh pile of Miss FooFoo’s poo poo! But who ever puts themselves in the animal’s point of view? Who ever thinks about the fact that we are paving over all the land and cutting down all the trees that provide oxygen for our lungs and homes for the aviators? Let me tell you what, if I was a bird, I would crap all over your shiny car! Many times I have stopped and yelled at people who are driving in my car when they are about to throw things out of the window. I don’t hate, because that is an extremely powerful word, but I do despise the fact that people don’t have a problem with throwing their garbage wherever they please. Just because you finished eating your triple quarter-pounder with cheese, lettuce, tomatoes, pickles and extra mayonnaise thirty seconds ago from whatever atherosclerosis causing grease pit, doesn’t mean you can take your filthy napkin and paper bag and toss it out the window like your John Elway! It seems like the majority of humankind either does not care or does not realize that the trash is either going to sit there on the side of the road or is going to be picked up by some nature nurturing chump like myself. It is absolutely horrible that people litter the land with Styrofoam cups, plastic glasses, and beer bottles that would take centuries to degrade. Mothers and fathers are forever talking about how they want their children to have it better than they did, and how they want to give their children everything within their power. But yet these ignorant individuals continuously dispose of their trash wherever and whenever they want. By the time my children are of age to realize how absolutely disgusting the world is where mankind has placed his disease ridden feet upon the soil, it will be too late.

Structuralism Developed by Ferdinand de Saussure Essays -- literary the

Structuralism was developed by Ferdinand de Saussure in the mid-twentieth century (Cuddon and Preston 923). This creation was brought on, in part, by the French existentialism period and is often combined with the semiotic theory of literary criticism; both are the source of development for other literary criticisms from the formalist schools of thought. As the name suggests, structuralism examines the structure of the work, investigating the ramifications of the organizations of literatures (McManus, 1998). As an image to portray this idea is examining the structure of a building and comparing it to the structures of other buildings in its surroundings, and then subsequently comparing the common features of those buildings to buildings from other cultures and what those architectural discrepancies represent (Brizee and Tompkins, 2011). Structuralism employs terms to help in the understanding of one of the most complex literary theories (McManus, 1998; Brizee and Tompkins, 2011). All words in any given language are either classified as parole or langue (McManus, 1998). Barbara McManus is an expert on literary criticism, has authored two books on the subject, is a retired professor of Classics Emerita, including the topics of Feminism and general literary criticism courses, from College of New Rochelle who defines the two terms as â€Å"any particular meaningful use of spoken or written language (also called ‘performance’)† and â€Å"the underlying system of sounds, forms, and rules of combination of a language which make meaningful communication possible (a speaker's implicit knowledge of this system is called ‘competence’),† respectively (McManus, 2003; McManus, 1998). McManus later states that â€Å"[Structuralists are] interested in langu... ...ll D. Moyers. The Power of Myth. New York: Doubleday, 1988. Print. "Cormac McCarthy on James Joyce and Punctuation." Interview by Oprah Winfrey.Oprah.com. OPRAH, 01 June 2008. Web. 05 Feb. 2014. . Cuddon, J. A., and Claire Preston. The Penguin Dictionary of Literary Terms and Literary Theory. London: Penguin, 1999. Print. McCarthy, Cormac. The Road. New York: Alfred A. Knopf, 2006. Print. McManus, Barbara F. "Barbara McManus Home Page." CNR.com. College of New Rochelle, July 2003. Web. 4 Feb. 2014. McManus, Barbara F. "Structuralist Approaches." Structuralist Approaches. The College of New Rochelle, Oct. 1998. Web. 16 Jan. 2014. Murfin, Ross, and Supryia M. Ray. "VirtuaLit: Critical Approaches." VirtuaLit: Critical Approaches. Bedford/St. Martin's, n.d. Web. 04 Feb. 2014.

International business management Essay

1. Regional integration Regional integration is a process in which states enter into a regional agreement in order to enhance regional cooperation through regional institutions and rules. The objectives of the agreement could range from economic to political to environmental, although it has typically taken the form of a political economy initiative where commercial interests have been the focus for achieving broader socio political and security objectives, as defined by national governments. Regional integration has been organized either via supranational institutional structures or through intergovernmental decision-making, or a combination of both. Past efforts at regional integration have often focused on removing barriers to free trade in the region, increasing the free movement of people, labour, goods, and capital across national borders, reducing the possibility of regional armed conflict (for example, through Confidence and Security-Building Measures), and adopting cohesive regional stances on policy issues, such as the environment, climate change and migration. 2. Internalization Internationalization is the process of acceptance of a set of norms and value established by people or groups which are influential to the individual through the process of socialization. John Finley Scott (1971) Also it can be defined as a process through which we come to identify parts of our culture as part of ourselves especially to norms and values. 3. Internalization process In international business management describes the process in which the firm gradually becomes involved in international business and enters foreign market whereby the discussions and decisions on development of the domestic market and international market are made. The term international usually refers to either an attitude of the firmtowards foreign activities or to tlie actual carrying out of activities abroad.*Of course there is a ciose relationship between attitudes and actuai behaviour.The attitudes are the basis for decisions to undertake international ventures and the experiences from international activities infiuence these attitudes. In the case descriptions we have to concentrate on those aspects of the internationalization that are easy to observe, that is the international activities. We consider, however, these attitudes as interesting and important and the discussion of the internationalization process is basically an account of the interaction between attitudes and actual behaviour 4. Expand Sales Companies sales are dependent on two factors: the consumers’ interest in their products or services and the consumers’ willingness and ability to buy them. The number of people and the amount of their purchasing power are higher for the world as a whole than for a single country, so companies may increase their sales by reaching international business. Ordinarily, higher sales means higher profits, assuming each unit sold has the same markup. For example, the Star Wars cost millions of dollars to produce, but as more people see the films, the average production cost per viewer decreases. So, increasing the sales will be major motive for a company’s expansion into international business. 5. Acquire Resources Manufacturers and distributors seek out products, services and components produced in foreign countries. They also look for foreign capital, technologies, and information they can use at home. Acquiring resources may enable a company to improve its product quality and differentiate itself from competitors in both cases, potentially increasing market share and profits. Although a company may initially use domestic resources to expand abroad, once the foreign operations are in place, the foreign earnings may the serve as resources for domestic operations. 6. Diversify Sources of Sales and Supplies To minimize swings in sales and profits, companies may seek out foreign markets to take advantage of business cycle recessions and expansions differences among countries. Sales decrease in a country that is in a recession and increase in one that is expanding economically. By obtaining supplies of the same product or component from different countries, companies may be able to avoid the full impact of price swings or shortages in any one country. 7. Minimize Competitive Risk Many companies enter into international business for defensive reasons. They want to counter advantages competitors might gain in foreign markets that, in turn, could hurt them domestically. For example company A and company B compete in the same domestic market. Company. A may fear that Company B will generate large profits from a foreign market if left alone to serve that market. Company B may then use those profits in various ways (such as additional advertising or development of improved products) to improve its competitive position in the domestic market. Companies harboring such a fear may enter foreign markets primarily to prevent a competitor from gaining advantages. 8. Controlling Expenses Every business wants to have low expenses; so some companies will therefore enter the global arena to minimize their costs. Companies will examine the resources they need and where they can get them at the lowest price. By searching outside of their own borders, companies hope to find more economical solutions to the production and manufacturing problems they have. Business might choose to take advantage of lower labor costs, they might move manufacturing plants closer to natural resources, invest in new and more efficient technology, or profit from another countries innovations or tax structures. For example a company that is located in Toronto that gets most of their resources from Japan might want to look into moving the company closer to Japan or they might have to look into finding a new place to get their resources. This is known as outsourcing, meaning that a company will obtain something by contracting it from another source. 9. Diversification In order to diversify a company’s product line they may choose to enter a specific international market. This will apply to both a large scale international business along with a small company. Companies have a foothold in a number of countries so they don’t have to depend on the economy of one country. Companies engaged in international business can protect their investments and their markets by dealing with countries in a variety of countries. A recession in one county won’t have a huge effect if business is doing well in another country. 10. Competitiveness Many companies expand globally for defensive reasons to protect themselves from competitors or potential competitors, or to gain advantage over them. In today’s business environment, even a small business is competing with international businesses. A neighbourhood video store is facing competition from a larger international company such as Blockbuster Video. A local store may have a limited selection because of its small size but it may be able to offer more personal service, a more specialized stock or even lower prices. On the other hand, local businesses may find if difficult to compete with the selection and price that multinational companies can offer. If their businesses are too threatened, they may find wider markets or merge with a larger, possibly international company. International Business Theories Analytical framework of International Business (IB) is built around the activities of MNEs enunciated by the process of internationalization (Kamwesara, 2010p.17). Before emergence of MNEs, Foreign trade and IB were regarded as synonymous and international trade doctrines based on labour cost differentials free trade guided the international transactions among trading partners. Several theories have been formulated which form the basis of international trade and FDI.

Organizational Counseling Essay

Counseling is the service offered to the individual who is under going a problem and needs professional help to overcome it. The problem keeps him disturbed high strung and under tension and unless solved his development is hampered or stunted. Counseling therefore is a more specialized service requiring training in personality development and handling exceptional groups of individuals. Meaning of counseling Complex processes such as counseling are always difficult to define. In dictionary terms the word Counseling has a variety of meanings. It often implies the giving of advice or the recommendation of a particular course of action, presupposing that the one who is advising or recommending does so from a basis of superior knowledge and greater wisdom. The term also carries certain connotations which are derived from the legal use of the word ‘counsel’. In recent years, however, the word â€Å"counseling† has acquired a specific meaning as a technical term to describe a particular kind of therapeutic interaction between people. Many authors and institutions have defined counseling as follows: The steering committee of the Standing Committee for the Advancement of Counseling (UK) in 1969 offered the following definition. â€Å"Counseling is a process through which one person helps another by purposeful conversation in an understanding atmosphere. It seeks to establish a helping relationship in which the one counseled can express his/her thoughts and feelings in such a way as to clarify his/her situation, come to terms with some new experience, see his/her difficulty more objectively, and to face the problem with less anxiety and tension. Its basic purpose is to assist individuals to make their decision from among the choices available to them.† Three components which are essential if the meeting of two persons, one of whom has a problem, is to be termed â€Å"counseling† are the process, the objectives, the relationship. According to Brammer & Shostrom, â€Å"Counseling is defined as a way of relating  and responding to another person so that he/she is helped to explore his thoughts, feelings and behavior to reach a clear self-understanding. Also, the person is helped to find and use his/her strengths to be able to cope more effectively with making appropriate decisions, or taking appropriate action.† According to Makinde (1983) â€Å"Counseling is as an integrative process between a client, who is vulnerable and who needs assistance, and a counselor who is trained and educated to give this assistance. The goal of the interaction is to help the client learn to deal more effectively with him/herself and the reality of his environment.† According to Willey & Andrew, Counseling involves two individuals one seeking help and other a professionally trained person helped solved problems to orient and direct him to words a goals. Employee Counseling Counseling has been practiced in one form to other since the evolution of mankind. In every field which requires dealing with people, counseling is essential. Counseling is dyadic relationship between two persons; a manager who is offering help (counselor) and an employee whom such help is given (counselee). It may be formal or informal. Formal counseling is a planned and systematic way of offering help to subordinates by expert counselors. Informal counseling is concerned with day to day relationship between the manager and his subordinates where help is readily offered without any formal plan. Every manager has a responsibility to counsel his subordinates. When individual managers are unable to deal with specific problems, the counseling services of a professional body is required. An organization can either offer the services of a full-time in-house counselor or refer the employee to a community counseling service. Counseling occasionally is necessary for employees due to job and personal problems that subject them to excessive stress. Counseling is discussion of a problem that usually has emotional content with an employee in order to help the employee cope with  it better. Counseling seeks to improve employee’s mental health. People feel comfortable about themselves and about other people and able to meet the demands of life when they are good in mental health. The counseling need not be limited to work-related issues. Marital problems, problems with children, financial difficulties or general psychiatric problems may not be directly related to the job, however, we recognize that individuals cannot completely separate their life away from the job from their life on the job. Therefore personal problems do affect a worker’s job performance. So counseling is also necessary for personal problems along with work- related issues. Performance counseling involves helping an employee understand his own performance, find where he stands in relation to others and identify ways to improve his skills and performance. It focuses, essentially, â€Å"on the analysis of performance of the job and identification of training needs for further improvement†. An increasingly popular form of counseling involves employees who are about ready to retire. Pre-retirement counseling prepares individuals to deal with the realities of leisure, as well as ou tlining details about social security benefits and company pension provisions. Employee Counseling at Workplace It is required of every manager to help his subordinate in the free exploration of his strengths, abilities, competence, interests and other related positive features. It requires participation from both the parties in the performance review and goal-setting process. Thus, performance counseling has become an important feature not only in performance review but also in the implementation of the appraisal system in the organization. It is natural that subordinates need guidance, coaching or help of an experienced person. This role may be played by the immediate superior or the personnel manager. The managers or superiors who have to play the role of ‘counselor’ can play it successfully if they develop the skill for counseling. Such a skill would be useful in understanding subordinates, assisting them in their efforts to grow and develop, and in improving their interpersonal relations both at work and in the society at large. Counseling is a two-way process in which a coun selor provides help to the workers by  way of advice and guidance. There are many occasions in work situations when a worker feels the need for guidance and counseling. The term â€Å"counseling† refers to the help given by a superior to his subordinate in improving the latter’s performance. It is in effect a process of helping subordinates to achieve better adjustment with his work environment, to behave as a psychologically mature individual, and help in achieving a better understanding of others so that his dealings with them can be effective and purposeful. Distinction between Organizational Counseling Interventions & Organizational Development Organizational Development (OD) and Organizational Counseling Interventions (OCI) are two natural extensions of systems thinking within the larger discipline of Psychology. Given the fact that OD and OCI technologies have a common origin within Psychology as a discipline, and the development of the systems perspective in particular, it is necessary to identify the core distinctions between these two approaches to serving the organization: Both OCI and OD interventions are designed to improve overall organizational health and effectiveness, which in turn improve the working conditions of individual employees. Some of the typical areas of focus and expertise where OD and OCI differ are listed below, and these may be used as decision-making criteria. Organizational Development Organizational Counseling Leadership development Personality dysfunction (substance abuse, psychiatric symptoms, etc.) Departmental (re)organization Stress/Change Management Poor Morale Grief reaction to loss or death Group retreats Critical Incident Stress Management Skills development and technology usage Employee/patient safety issues Team – building Communication breakdown within teams Workplace climate Entrenched interpersonal conflict Promoting improved/increased organizational performance Promoting organizational wellness Who Can Counsel People who are in a position to counsel in the work place could be co-workers who would function as peer counselors, supervisors and managers who would counsel their own staff and staff members like the human resources manager and the training manager who could counsel any staff member because of the uniqueness of their positions. In addition, directors or senior managers are well placed to counsel members of the management staff. Counseling deals with personal, social, vocational, empowerment, and educational concerns. Counselors work only in areas in which they have expertise. These areas may include intra- and interpersonal concerns related to school or college adjustment, mental health, aging, marriage or family issues, employment, and rehabilitation. Counseling Quick Reference Keep this quick reference to use whenever counseling individuals, employees or team members. Counselors must demonstrate these qualities to counsel effectively: a) Respect for subordinates. b) Self and cultural awareness. c) Credibility. d) Empathy. Counselors must possess these counseling skills: 1. Active listening. 2. Responding. 3. Questioning. Effective counselors avoid common counseling mistakes. Counselors should avoid: 1. Personal bias. 2. Rash judgments. 3. Stereotyping. 4. Losing emotional control. 5. Inflexible counseling methods. 6. Improper follow-up. When to Counsel There are many situations in the workplace when counseling might be called for: Some of these problems arise outside the work place. They can be personal problems such as sexual behavior that might pose a high risk for HIV/AIDS, or addiction to drugs or alcohol. They may be related to family issues: money problems, sickness and death in the family causing grief or trauma. They may also be issues related specifically to the work place, such as matters like career development, discipline, performance, relating to customers or clients, promotion, redeployment, transfers, redundancies, retirement, etc. There might be problems individuals have in relating to others in the work place, either as individuals or as part of a team. Other problems may lie in relating to customers, to bosses or to those in authority in general. Bosses might also have problems in relating to their juniors. Need of Counseling Counseling is an integral part of an over-all program of guidance. â€Å"Counseling is a specific process of assistance extended by an expert in an individual situation to a needy person†. This means the counseling situation arises when a needy person is face to face with and expert who makes available his assistance to the needy individual to fulfill his needs. There is an urgent need of introducing and strengthening the counseling service to meet the various needs of the individuals or employees. 1. To help in the total development of the organization: Along with the intellectual development proper motivation and clarification of goals and ideas to pupils in conformity with their basic potentialities and social tendencies are important total development of the individual nauseates that individual differences among them are expected, accepted, understood and planned for and all types of experiences in an institution are to be so organized as to contribute to the total development of the organization. 2. To develop readiness for choice and changes to face new challenges. 3. To minimize the mismatching between achievement and expectation and help in the  efficient use of manpower. 4. To motivate the youth for self-employment. 5. To help fresher establish proper identity 6. To identify and motivate the counselee 7. To help the counselee in their period of turmoil and confusion. 8. To help in checking wastage and stagnation. 9. To identity and help individuals in need of special help. 10. To minimize the incidence of indiscipline. Bargadon has mentioned the following situations where counseling in required: 1. When a pupil requires not only reliable information but also an interesting introspection of those in formations which can solve his personal difficulties. 2. When a pupil needs intelligent listener who has more experience than the pupil to whom he can recite his difficulties and through which can seek suggestions for his working plan. 3. When the counselor has to assess those facilities which can help in resolving the pupil problems but the pupil doesn’t enjoy such an access to those facilities. 4. When the pupil has some problem but he is unaware of that problem and his development, he is to be made aware of that problem. 5. When the pupil is aware of the problem and difficulties created by the problem but he feels difficult to define it and to understand it that is, when the pupil is familiar with the presence of the problem and its nature but he is unable to face the problem due to this tempor ary tension and distraction. 6. When the pupil suffer the main maladjustment problem or some handicapped with is temporary and which needs careful long due diagnosis by an expert. Characteristics of Effective Counseling 1. Purpose: Clearly define the purpose of the counseling. 2. Flexibility: Fit the counseling style to the character of each subordinate and to the relationship desired. 3. Respect: View subordinates as unique, complex individuals, each with a distinct set of values, beliefs, and attitudes. 4. Communication: Establish open, two-way communication with subordinates using spoken language, nonverbal actions, gestures, and body language. Effective counselors listen more than they speak. 5. Support: Encourage subordinates through actions while guiding them through their  problems. Problems in Employee Counseling A manager has to deal with various types of problems in dealing with his subordinates, employees and particularly problem employees. Basically no employee is a problem employee, except hereditary and inborn perversions, criminal tendencies, addictions, and nervous and psychological breakdowns. Once an employee turns to be a problem employee, the employer has mainly two options viz., repair and recover, or replace. For the purpose of repairing and recovering and rehabilitating, employee counseling has an important role to play. Problems are generally associated with the causes like: 1. Inferiority and Low Self-Esteem Inferiority feeling of an employee may play great havoc in individual life and work. Though a mild form of inferiority in certain persons may help them to work hard and overcome the inferiority. But very often, inferiority complex may lead a person to utter disappointment and depression leading to withdrawal perversion, absenteeism and even psychosomatic and psychotic problems. Inferiority is a feeling of inadequacy in comparison with others, or a feeling of being inferior to others. When the inferiority feelings in a person become overwhelming and persisting, it may develop into a state which Adler called â€Å"inferiority complex†. Recently thinkers started believing that inferiority can be overcome with the help of self-esteem, and effective counseling helps in gaining self-esteem. Self-esteem is closely linked with self-image, self-worth and self-concept. Self-concept and self-image are the terms which represent the picture which we have of ourselves. Self-image and self-c oncept may include a list of character traits, physical features, attitudes, feelings, strengths, weaknesses etc. Self-esteem refers to the evaluation which an individual makes of his worth, competence, value and significance. When a person loses self-esteem, he develops inferiority in him, which grows into an inferiority complex. Such people do not feel worth of themselves. Hence, the basic task of a counselor is to improve self-esteem in such counselees. 2. Injustice or Ill-treatment Very often injustice or ill-treatment makes considerable impact in their minds resulting in behavioral problems, inferiority and low self-esteem. Depriving an employee of adequate wages, leave, or any perks, giving him an arrogant treatment, depriving a legitimate promotion, promoting somebody overlooking the legitimate candidate; may such incidents take place in organizations very often which may result in inferiority feeling or feeling of low self-esteem and low morale affecting the efficiency of the aggrieved employee. As far as possible such incidents must be avoided. Once such a situation arises and an employee is aggrieved, it is better to rectify it. However, if the aggrieved employee is counseled and rectification is promised at a later date, he or she can be brought back to the proper track. 3. Premarital Anxieties and Sexual Perversions Premarital anxieties are common in many young employees. Once the marriage is arranged and the person is engaged, his anxiety increases. Two people of different family backgrounds, different cultures, different environments, etc., are bound to have anxieties before they come together. If one happens to wait unmarried after a particular age too, one’s anxiety is bound to increase. Similarly, there are possibilities for sexual perversions in not only young employees but even in married employees. There are people with broken relationships who are tempted to be subject to sexual perversions and resulting guilty conscious. In all such cases the concerned employee needs counseling before a total breakdown and collapse of personality. Such people can be spiritually motivated, educated, kept under the close contact of an influence group, and so on. 4. Alcoholism Alcoholism is, perhaps, the largest threat to the human element of organization. In fact, alcoholism is a serious social, moral and health problem. It ruins careers, disrupts families, affects productivity and efficiency, destroys bodies, and leads to untold human misery. Many traffic accidents are caused by alcohol abuse. There are many causes which lead to alcoholism. Prominent among them are: (i) Hereditary drinking; (ii) Executive culture; (iii) Executive stresses; (iv) Physiological reasons; (v) Broken family set up; (vi) Environmental influence; (vii) Low job  satisfaction and morale; (viii) Tasks involving strenuous physical exertion; (ix) Perpetuating influences ; (x) Feelings of depression and stagnation; and (xi) Feeling of isolation and loneliness. A counselor’s job is not easy as far as an alcoholic is concerned. One or a few counseling sessions may not yield any considerable effect. However, a sincere effort on the part of an executive counselor may help an alco holic employee, at least in the long-run. Some medical intervention may also be helpful along with counseling. 5. The problem of Addictions Another important employee problem which deserves counseling is addictions. Addiction is a very dangerous problem which torments the social and work environment of today. Drug addiction has gone beyond proportions among youngsters now-a-days. Not only drug addiction, many people are addicted to alcohol, pornographic materials, television, sexual immorality, smoking, compulsive spending, overeating, gambling, and so on. There are some people who are addicted to earning money and amassing wealth by hook or by crook. There are workaholics who have addiction to work, due to which there are many broken families in the urban society. Addiction is any habit, practice, behavior or even thinking which is habitually or compulsively attached to a person, which exerts more and more control and power over him. There can be many causes for addiction; some of which are: (i) Inadequate parental care; (ii) Broken family atmosphere; (iii) Bad company; (iv) Peer or other social influence; (v) Feeling o f emptiness in life; depression or stresses; (vi) Low self-esteem and deception; & (vii) Psychological problems. Both drug addiction and alcohol abuse involve behavior change, physical deterioration, family stresses, financial problems, career destruction, increasing psychological disintegration, lawlessness and so on. Addiction affects both the victim and his family. Even the psychologists and counselors may exhaust and drain themselves out by constant pressure of dealing with addicts. Hence, it is not an easy task for executives to deal with such cases. However, very tactful approach on the part of the executives and managers may make a considerable effect in helping them if they act in time. â€Å"A stitch in time saves nine†. 6. Mental Conflict in Union Rivalries In recent times, there are many employees who lose their confidence, mental peace, job satisfaction and productivity due to union rivalries. Many right thinking and unattached employees become the victims of such rivalries. Some militant trade union leaders and their henchmen even manhandle assault and ill-treat such employees. Their legitimate promotions and claims are blocked by such trade unionists. Sometimes even management becomes helpless in doing justice to such employees due to the obstructions and resistances created by such union leaders. In such situations victims are bound to be disappointed, disgruntled and aggrieved resulting in depression and stress. Executive counselors and human resources executives have great role to play in rebuilding the personality and career through counseling and timely intervention. They can be recovered, and revitalized through counseling and timely guidance. They can then be exposed and developed through training followed by redeployment and a change in placement. 7. Breakdown in Interpersonal Relationships Breakdown in interpersonal relationships is another important problem which creates low morale and depression in work-life which deserves timely intervention and counseling. There are many stress situations in one’s work life. Organizational causes of stress are occupational demands, role conflict, role ambiguity (stress from uncertainly), stresses from overload and under load, responsibility for others, stresses from evaluation, poor working conditions, unwanted changes, and such other factors lead to personal stresses. Interpersonal stresses make more impact in work life. Strains and breakdowns in interpersonal relationships have direct relationship with individual stresses. When cordial relationships exist in the work place, impact of other stresses may get effectively tackled. But when stresses from strained interpersonal relationship in the work environment increase, the individual’s effectiveness, balance and productivity can get affected. In all such occasions, c ounseling and guidance would become necessary to help the individual to control his problem emotions and sustain himself to be effective in the group. 8. Low Job Satisfaction and Morale Another important cause which affects the human behavior in organization is low job satisfaction backed by low morale. Low job satisfaction leads to low morale and vice-versa. Morale and job satisfaction are closely tied to the basic concepts of attitudes and motivation. Wages have been found to be the basic determinant of job satisfaction. However, once the monetary needs are considerably met by the wages, other aspects like self-actualization, fulfillment, working conditions, security of employment, prestige, agreeability of the job, group cohesiveness, expertise, etc., also determine the job satisfaction. Some researchers have thrown light on the positive relationship between occupational level and job satisfaction. Job satisfaction has a considerable relation with the promotion possibility. Superior-subordinate relationship and cooperative and affectionate attitude and approach of the superior may also influence the job satisfaction level of the subordinates, though much empirica l work has not been done in this area. Low job satisfaction and low morale must be tackled at the root. Immediate supervisor or superior may first come to know about the problem in his subordinate and initiate timely and sincere counseling efforts. At times, assistance of professional counselors can be sought. Every manager must make up his mind to nip in the bud all such problems which adversely affect job satisfaction and morale with the help of skillful counseling. 9. Breakdown in Family Life Every individual, rich or poor, has to face many family problems, some of which can seriously affect the peace of mind, happiness, achievement motivation and efficiency. Those who have broken family lives and serious family problems may possibly become unsuccessful in their work life too. Very often problem which affect the family life can convert a good employee into a problem employee. Studies have already proved that some alcoholics and drug addicts are the products of broken families. In fact, breakdown in family life very often affects the work life. Hence, if such employees are provided with ways to release their tension, their efficiency can be improved. Counseling is of great importance in such cases once such employees can be brought to proper track with the help of counseling, their personality, behavior and performance can be improved with the help of exposure in training, T-group formation, etc., so that better sense of  cohesion and commitment to organization can be en sured. Solving the Problems of Employee Counseling The problems of employee counseling can be solved in various ways. The following could be simple check list to follow – 1. Deal with dignity: An individual has to be dealt with dignity. An individual is more a victim of circumstances. This should be communicated clearly to assuage feelings of the individual. 2. Give time: Give individuals time and avoid shock impact. This gives the employee time to think of alternatives in a job loss situation. Importantly, the employee might try and improve productivity. 3. Build courage and confidence: Highlight strengths of the individual and build personal confidence level. Irrespective of personal circumstances, retaining confidence and mental balance, is critical. 4. Offer help: Offer personal and corporate help. More important than offering help is to listen patiently and offer whatever help is possible. 5. Involve family, where possible: A job affects the family and hence, where the employee is receptive, involve the family in counseli ng. 6. Give positive references: Give good and positive references to employees terminated to improve their chances of sourcing an alternate employment. 7. Allow use of facilities: As far as possible, allow a usage of corporate facilities, especially where there is no direct cash outflow. Typical facilities would include transport, sports, club, library, canteen etc. 8. Offer subsidy: In large companies, employees are eligible for a variety of benefits including transport, housing and furniture. Where possible, continue to offer these facilities at a subsidized price, for a short period of three to six months. 9. Communicate: Most importantly, involve the employee and listen empathetically. Keep in touch with the employee at some frequency to sustain courage to face the crisis and instill a ray of hope to come out of the crisis successfully. Aims of Counselling Counselling and guidance aims to: enable citizens to manage and plan their learning and work pathways in accordance with their life goals, assist educational and training institutions to have well motivated pupils, students and trainees who take  responsibility for their own learning and set their own goals for achievement assist enterprises and organisations to have well motivated, employable and adaptable staff, capable of accessing and benefiting from learning opportunities both within and outside the workplace provide policymakers with an important means to achieve a wide range of public policy goals support local, regional, and national economies through workforce development and adaptation to changing economic demands and social circumstances assist in the development of societies, in which citizens actively contribute to their social and democratic development Importance of counselling aims within labour market: Within the labour market, guidance and counselling can: Improve the accuracy and accessibility of the information available to individuals about short- and long-term job opportunities. In turn this can improve individual decision making about jobs and about job training opportunities. achieve a better match between skills, interests and qualifications on the one hand and available job opportunities on the other help to improve the allocation of labour across regions, industries and occupations in the face of labour supply and demand fluctuations resulting from technological and structural change Significance of Counseling 1. Decision marking construct: The psychological problems of adolescents can be seen as decision making problems. 2. Conflict: These decisions making problems almost always involve some conflict, either because of factor emotional ambiguities or both. 3. Assertions: Behavior is a result at the assumptions, beliefs, and attitudes that one his about himself, others and the world in which her lives. 4. Disconfirmations: The effects of behavior following decisions are feed back to the individual perceived and they confirm or disconfirm ascertain to varying degrees. 5. Tension: When assertions are disconfirmed, tensions result. 6. Redundancy: Tensions inhibit the ability of an individual to reexamine his assertions and attempt to confirm them and thus they cause redundant behavior. Reception and Integration Counseling Points Reception and integration counseling should begin immediately upon arrival so new team members can quickly become integrated into the organization. Counselor must counsel new team members when they arrive at organization. This reception and integration counseling serves two purposes: First, it identifies and helps fix any problems or concerns that new members may have, especially any issues resulting from the new duty assignment. Second, it lets them know the organizational standards and how they fit into the team. It clarifies job titles and sends the message that the chain of command cares. Chain of command familiarization. Organizational standards. Security and safety issues. Noncommissioned officer (NCO) support channel (who is in it and how it is used). On- and off-duty conduct. Personnel/personal affairs/initial and special issues. Organizational history, structure, and mission. Human resource practices within the organization Off limits and danger areas. Functions and locations of support activities. On- and off-post recreational, educational, cultural, and historical opportunities. Environmental orientations both internal and external. Other areas the individual should be aware of as determined by the counselor. Approaches/Types of Employee Counseling In attempting to help an employee who has a problem, a variety of counseling  approaches are used. All of these counseling approaches, however, depend on active listening. Sometimes the mere furnishing of information or advice may be the solution to what at first appeared to be a knotty problem. More frequently, however, the problem cannot be solved easily because of frustrations or conflicts that are accompanied by strong feelings such as fear, confusion, or hostility. A manager, therefore, needs to learn to use whatever approach appears to be suitable at the time. Flexibility is a key component of the employee counseling process. There are three types/approaches to counseling which are given as follows – 1. Directive 2. Non-directive 3. Participative 1. Directive Counseling: It is full counseling. It is the process of listening to an employee’s problem, deciding with the employee what should be done and telling and motivating the employee to do it. This type of counseling mostly does the function of advice, reassurance and communication. It may also perform other functions of counseling. Advantages and disadvantages of Directive counseling Exhibit 1: Advantages and disadvantages of Directive counseling Advantages: Quickest method. Good for people who need clear, concise direction. Allows counselors to actively use their experience. Disadvantages: Doesn’t encourage subordinates to be part of the solution. Tends to treat symptoms, not problems. Tends to discourage subordinates from talking freely. Solution is the counselor’s, not the subordinate’s. 2. Non-directive Counseling: In non-directive counseling, the employee is permitted to have maximum freedom in determining the course of the interview. It is the process of skillfully listening and encouraging a counselee to explain troublesome problems, understand them and determine  appropriate solutions. Fundamentally, the approach is to listen, with understanding and without criticism or appraisal, to the problem as it is described by the employee. The employee is encouraged, through the manager’s attitude and reaction to what is said or not said, to express feelings without fear of shame, embarrassment, or reprisal. The free expression that is encouraged in the non-directive approach tends to reduce tensions and frustrations. The employee who has had an opportunity to release pent-up feelings is usually in a better position to view the problem more objectively and with a problem-solving attitude. Advantages and disadvantages of Non-directive counseling Exhibit 2: Advantages and disadvantages of Non-directive counseling Advantages: Encourages maturity. Encourages open communication. Develops personal responsibility. Disadvantages: More time-consuming Requires greatest counselor skill. 3. Participative Counseling: Both directive and non-directive methods suffer from limitations. While the former is often not accepted by independent employees, the latter needs professionals to operate and hence is costly. Hence, the counseling used in most situations is in between these two. This middle path is known as participative counseling. Participative is a counselor-counselee relationship that establishes a cooperative exchange of ideas to help solve an employee’s problems. It is neither wholly counselor-centered nor wholly counselee-centered. Counselor and counselee mutually apply their different knowledge, perceptions, skills, perspectives and values to problem into the problems and find solutions. Advantages and disadvantages of participative counseling Exhibit 3: Advantages and disadvantages of participative counseling Advantages: Moderately quick. Encourages maturity. Encourages open communication. Allows counselors to actively use their experience. Disadvantages: May take too much time for some situations. Methods of Employee Counseling Effectiveness of counseling largely depends on the methods and techniques as well as the skills used by the counselor. Methods and techniques of counseling change from person to person and from situation to situation. Normally employee counseling involves the following methods: 1. Desensitization: Once an individual is shocked in a particular situation, he gives himself no chance for the situation to recur. This method can be used to overcome avoidance reactions, so as to improve the emotional weak spots. If an employee is once shocked by the behavior, approach or action of his superior, he would continue to avoid that superior. It is difficult for such superiors to be effective counselors, unless such superiors prove otherwise through their behavior or action on the contrary. Similarly, once an employee is shocked by a particular situation, he can be brought back to that situation only if he will be convinced through desensitization that the shock will not to take place further. Counselor can make use of desensitization in such situations. 2. Catharsis: Discharge of emotional tensions can be called catharsis. Emotional tensions can be discharged by talking them out or by relieving of the painful experience which engendered them. It is an important technique as a means of reducing the tensions associated with anxiety, fear, hostility, or guilt. Catharsis helps to gain insight into the ways an emotional trauma has been affecting the behavior. 3. Insight: With the help of insight one may find that he has devalued himself unnecessarily, or his aspirations were unrealistic, or that his childish interpretation of an event was inaccurate. Then he can overcome his weakness. 4. Developing the new patterns: Developing new patterns becomes very often necessary when other methods to deal with weak spots remain ineffective. In order to develop new, more satisfying emotional reactions, the individual needs to expose himself to situations where he can experience positive feelings. The manager who deals with such individuals may motivate or instigate them to put themselves into such situations, so that their self-confidence may increase. Every counselor must concentrate his full attention on two aspects viz., using of assessment tools, and utilizing counseling methods, choice of which differs from person to person, situation to situation, and from case to case. The Counseling Process Effective counselors use the four stages of counseling process which are given as follows – A. Identify the need for counseling. B. Prepare for counseling. C. Conduct counseling. D. Follow up. A. Identify the Need for Counseling Quite often organizational policies, such as counseling associated with an evaluation or counseling required by the command, focus a counseling session. However, one may conduct developmental counseling whenever the need arises for focused, two-way communication aimed at subordinate development. Developing subordinates consists of observing the subordinate’s performance, comparing it to the standard, and then providing feedback to the subordinate in the form of counseling. B. Prepare For Counseling Successful counseling requires preparation. To prepare for counseling, do the following: 1. Select a suitable place. 2. Schedule the time. 3. Notify the subordinate well in advance. 4. Organize information. 5. Outline the counseling session components. 6. Plan your counseling strategy. 7. Establish the right atmosphere. 1. Select a Suitable Place: Schedule counseling in an environment that minimizes interruptions and is free from distracting sights and sounds. 2. Schedule the Time: When possible, counsel a subordinate during the duty day. Counseling after duty hours may be rushed or perceived as unfavorable. The length of time required for counseling depends on the complexity of the issue. Generally a counseling session should last less than an hour. If one need more time, schedule a second session. Additionally, select a time free from competition with other activities and consider what has been planned after the counseling session. Important events can distract a subordinate from concentrating on the counseling. 3. Notify the Subordinate Well in Advance: For a counseling session to be a subordinate-centered, two-person effort, the subordinate must have time to prepare for it. The subordinate should know why, where, and when the counseling will take place. Counseling following a specific event should happen as close to the event as possible. However, for performance or professional development counseling, subordinates may need a week or more to prepare or review specific products, such as support forms or counseling records. 4. Organize Information: Solid preparation is essential to effective counseling. Review all pertinent information. This includes the purpose of the counseling, facts and observations about the subordinate, identification of possible problems, main points of discussion, and the development of a plan of action. Focus on specific and objective behaviors that the subordinate must maintain or improve as well as a plan of action with clear, obtainable goals. 5. Outline the Components of the Counseling Session: Using the information obtained, determine what to discuss during the counseling session. Note what prompted the counseling, what one aims to achieve, and what one’s role as a  counselor is. Identifying possible comments or questions to help counselor to keep the counseling session subordinate-centered and to help the subordinate progress through its stages. Although counselor never knows what a subordinate will say or do during counseling, a written outline helps organize the session and enhances the chance of positive results. 6. Plan Counseling Strategy: As many approaches to counseling exist as there are leaders. The directive, nondirective, and combined approaches to counseling were addressed earlier. Use a strategy that suits your subordinates and the situation. 7. Establish the Right Atmosphere: The right atmosphere promotes two-way communication between a counselor and subordinate. To establish a relaxed atmosphere, you may offer the subordinate a seat or a cup of coffee. Counselor may want to sit in a chair facing the subordinate since a desk can act as a barrier. Some situations make an informal atmosphere inappropriate. For example, during counseling to correct substandard performance, as a counselor you may direct the subordinate to remain standing while you remain seated behind a desk. This formal atmosphere, normally used to give specific guidance, reinforces the leader’s rank, position in the chain of command, and authority. C. Conduct the Counseling Session Be flexible when conducting a counseling session. Often counseling for a specific incident occurs spontaneously as counselors encounter subordinates in their daily activities. Such counseling can occur in any suitable places wherever subordinates feel ease. Good counselors take advantage of naturally occurring events to provide subordinates with feedback. Even when counselor haven’t prepared for formal counseling, s/he should address the four basic components of a counseling session. The purpose is to guide effective counseling rather than mandate a series of rigid steps. Counseling sessions consist of: 1. Opening the session. 2. Discussing the issues. 3. Developing the plan of action. 4. Recording and closing the session. Ideally, a counseling session results in a subordinate’s commitment to a plan of action. Assessment of the plan of action (discussed below) becomes the starting point for follow-up counseling. 1. Open the Session: In the session opening, state the purpose of the session and establish a subordinate centered setting. Establish the preferred setting early in the session by inviting the subordinate to speak. The best way to open a counseling session is to clearly state its purpose. For example, an appropriate purpose statement might be: â€Å"The purpose of this counseling is to discuss your duty performance over the past month and to create a plan to enhance performance and attain performance goals.† If applicable, start the counseling session by reviewing the status of the previous plan of action. 2. Discussing the issues: The counselor and the subordinate should attempt to develop a mutual understanding of the issues. Counselor can best develop this by letting the subordinate do most of the talking. Use active listening; respond, and question without dominating the conversation. Aim to help the subordinate better understand the subject of the counseling, for example, duty performance, a problem situation and its impact, or potential areas for growth. Both counselor and subordinate should provide examples or cite specific observations to reduce the perception that either is unnecessarily biased or judgmental. However, when the issue is substandard performance, counselor should make clear how the performance didn’t meet the standard. The conversation, which should be two-way, then addresses what the subordinate needs to do to meet the standard. It’s important that he defines the issue as substandard performance and don’t allow the subordinate to define the issue as an unreasonable standard-unless he considers the standard negotiable or are willing to alter the conditions under which the subordinate must meet the standard. 3. Develop a Plan of Action: A plan of action identifies a method for achieving a desired result. It specifies what the subordinate must do to reach the goals set during the counseling session. The plan of action must  be specific: it should show the subordinate how to modify or maintain his behavior. It should avoid vague intentions such as â€Å"Next month I want you to improve your production skills.† The plan must use concrete and direct terms. A specific and achievable plan of action sets the stage for successful development. 4. Record and Close the Session: Although requirements to record counseling sessions vary, a counselor always benefits by documenting the main points of a counseling session. Documentation serves as a reference to the agreed upon plan of action and the subordinate’s accomplishments, improvements, personal preferences, or problems. A complete record of counseling aids in making recommendations for professional development, schools, promotions, and evaluation reports. To close the session, summarize its key points and ask if the subordinate understands the plan of action. Invite the subordinate to review the plan of action and what’s expected by counselor. With the subordinate, establish any follow-up measures necessary to support the successful implementation of the plan of action. These may include providing the subordinate with resources and time, periodically assessing the plan, and following through on referrals. Schedule any future meetings, at least tentatively, before dismissing the subordinate. D. Follow Up Counselor’s Responsibilities: The counseling process doesn’t end with the counseling session. It continues through implementation of the plan of action and evaluation of results. After counseling, counselor must support subordinates as they implement their plans of action. Support may include teaching, coaching, or providing time and resources. Counselor must observe and assess this process and possibly modify the plan to meet its goals. Appropriate measures after counseling include follow-up counseling, making referrals, informing the chain of command, and taking corrective measures. Assess the Plan of Action: The purpose of counseling is to develop subordinates who are better able to achieve personal, professional, and  organizational goals. During the assessment, review the plan of action with the subordinate to determine if the desired results were achieved. The counselor and the subordinate should determine the date for this assessment during the initial counseling session. The assessment of the plan of action provides useful information for future follow-up counseling sessions. Conclusion The ability to counsel is an important skill for managers and caring co-workers. Organizations that have people trained in counseling will be better able to handle their people issues than those that do not. Staffs who are feeling anxious, stressed, or unhappy will not be able to perform very well on the job despite their background and experience. If they have had an opportunity to talk through their problems with a trained counselor, they will be able to be much more productive. This will save the organization time and money. References 1. Blum, M. L., and Balinsky, B. Counseling and psychology. Egnlewood Cliffs, N.J.: Prentice-Hall, 1954. 2. Bordin, E. S. Psychological counseling. New York: Appleton, 1955. 3. Maier, N. R. R. Principle of human relations. New York: Wiley, 1952. Ch. 12 & 13. 4. Counseling-techniques-in-an-organization, Available at: