Quiroga

rOscar Castorena Linda Saborio FLSP 322 15 de Noviembre de 2010 Horacio Quiroga y su vida en sus cuentos. Horacio Quiroga nacio en Salto, Uruguay en 1878 pero vivio gran parte de su vida en Argentina. Durante su vida fue cuentista, poeta, periodista, dramaturgo y novelista. Murio de cancer en una region tropical cerca de Buenos Aires, Argentina en 1937. Este lugar lo atraia por la vida primitiva que llevaba. Durante su vida sufrio enormemente por una serie de tragedias que se reflejan demasiado en sus obras literarias.La temprana muerte de su padre, el suicidio de su padrastro, mato accidentalmente a un amigo y el suicidio de su primera esposa. Estos acontecimientos reflejan en demasia la relacion de la muerte en sus cuentos, refleja el lenguaje cruel que utiliza en algunos de sus cuentos y probablemente asistieron de manera directa en su suicidio. Las obras de Quiroga llevan en si muchos temas repetitivos como la muerte, la locura la alucinacion, la tragedia y la naturaleza. Su leng uaje es muy directo y a veces muy ofensivo al referirse de sus personajes.En el cuento â€Å"El Hijo† Quiroga sigue su estilo al escribir acerca de la muerte, locura y la alucinacion. Quiroga menciona en varios de sus cuentos a grandes escritores como Edgar Allan Poe y Rudyard Kipling. En varios cuentos tomo varias caracteristicas de estos escritores como relatar terror con algunos motivos recurrentes como el amor, la muerte, lo anormal y hasta lo morbido. Incorpora tambien la admiracion de la selva, temas y personajes animales relacionados con la naturaleza. Durante su vida tambien destaco como periodista, poeta, escritor de teatro y novela, pero su fama literaria es como cuentista.Quiroga tiene varios temas recurrentes en sus obras literarias. La locura y la muerte son dos temas presentes en â€Å"El Hijo†. En este cuento se destaca el lenguaje seco y cruel de Quiroga al narrar los cuentos. El hijo es un cuento donde el tema principal es la muerte y la alucinacion. E n este cuento, como casi en todos los de Quiroga, los personajes estan marcados por la tragedia y la muerte violenta. En el cuento se caracterizan algunos temas recurrentes en los cuentos de Quiroga asi como la relacion que tiene entre la similitud con otros grandes escritores.El centro de la historia es el hombre y la naturaleza donde se realiza la tragedia, la muerte y la soledad. El cuento se basa en el padre y el hijo que estan en un monte y el hijo sale de caceria con una escopeta y varios cartuchos pensando que volvera a tiempo para el almuerzo. El padre esta confiado en que su hijo regresa a tiempo pero se percata que el hijo ya tiene tiempo fuera y no regresa. Tiempo despues el padre escucha un disparo pero no piensa nada al respecto. Transcurre mas tiempo cuando el padre decide ir en busca de su hijo.Al llegar al lugar donde esta su hijo se percata que su hijo estaba ahi, solo. Despues el padre habla con su hijo y deciden volver de regreso para almorzar. Lo que el padre no se percata es de que el hijo estaba muerto ya hace varias horas y el padre solo estaba alucinando con su hijo. El cuento nos muestra la relacion que hay entre el padre y el hijo donde claramente se ve carino y afecto entre ambos. La preocupacion del padre cuando el hijo sale de caceria nos da a entender que el amor del padre hacia el hijo era mas que una relacion familiar.Nos indica que la relacion era profunda y nos da a entender que el viaje al monte no era el primero. El relato del padre hacia el sentimiento que tiene hacia el hijo es unico porque un padre soltero tiene como a su unico hijo como guia y motivacion en la vida. Quiroga hace referencia al padre soltero dando relacion a sus fracasos matrimoniales tanto por divorcio o por el suicidio de su primera esposa. Quiroga relata que el hijo sabia el camino muy bien. Tambien relata que el hijo no era impuntual y siempre llegaba a tiempo para el almuerzo.El hijo nos da referencia del afecto que le tiene a su padre al decirle que no se preocupe por el y le da signos de confianza al tomar este riesgo de ir de caceria a pesar de su corta edad. En la historia hay varios simbolos que reflejan la vida tragica de Quiroga. El hijo lleva un arma y para acabar con la vida de un animal para que el y su padre pudieran alimentarse. Ironicamente el arma es la que acaba con su vida tras un descuido al tropezar con un alambre que estaba escondido entre la hierba del monte. Segun la critica de Acedera, la naturaleza selvatica casi siempre sale vendedora siguiendo la tragedia (p. ). El hijo, al cargar los cartuchos en su bolsillo, esta inconscientemente preparandose para la lucha con la muerte. La preocupacion por esta lucha no se manifiesta en el hijo si no en el padre. La soledad que entorna a los dos personajes despues de la partida del hijo es tambien una caracteristica del autor. El padre queda solo a la partida del hijo y se dispone de hacer cosas cotidianas y preparar lo necesario para el almuerzo. Esto refleja la sol edad que entorna a Quiroga a lo largo de su vida con las tragedias vividas.El padre tiene plena confianza en su hijo que cuando escucha el disparo piensa en nada mas que en lo normal. Su oido reconoce el arma que sigue con sus tareas. La soledad que entorna al hijo refleja la vida de Quiroga en una forma muy sutil. El hijo se encuentra solo en el monte, un lugar muy parecido al que Quiroga muere, y esta solo contra la naturaleza. El hijo es muy joven y esta separado de su padre. Quiroga tambien estaba separado de su padre a muy temprana edad, pero no por el hecho de ir de caceria sino por la muerte de su padre.El joven lleva un arma de fuego en sus manos y sufre un fatal accidente al tropezar con un alambre de puas. Segun Espinosa; â€Å"el alambre de puas es muy recurrente en sus cuentos† (p. 3). Tambien se puede tomar en cuenta que el arma de fuego se relaciona con la muerte de su padre y la muerte de su amigo que Quiroga causo tras un accidente. Quiroga relaciona estos dos tragicos momentos en su vida con la travesia del hijo y su viaje al monte. Aunque el padre e hijo son dos personajes con destinos muy distintos, las similitudes que los relacionan son muchas.Los dos personajes sufren mucho con la soledad. El padre sufre aun mas porque el ya ha sufrido la soledad con la muerte de su esposa. El padre ahora va a tener que sufrir con la soledad aun mas porque la muerte de su hijo lo toma de sorpresa y expresa su dolor con alucinaciones. Parece que el padre no toma la situacion muy bien e inconscientemente lo toma como un sueno y se hace de la idea que su hijo vive y juntos regresan a casa. El padre tiene que luchar contra estos obstaculos que la vida le da.Tal vez por su debilidad o por no querer aceptar sus problemas, la salida de los problemas del padre esta en su mente y sus alucinaciones. Por otro lado, el hijo tambien tiene que combatir con la soledad. El a temprana edad tiene que confrontar la soledad en medio de la naturaleza. Tambien sufre de l a soledad por no tener una madre que lo apoye y le de el amor materno que cualquier joven de su edad necesita. El hijo tambien tiene que luchar contra la vida de otra forma porque el se encuentra solo en medio del monte y tiene que luchar con la vida natural y los peligros que esta ofrece.El hijo tambien tiene una lucha personal consigo mismo al enfrentarse con su falta de experiencia al ir de caceria. Aunque parece que los dos estan muy unidos por el carino y afecto que se muestran en sus palabras, los dos estan muy distanciados a la hora de enfrentarse a la vida porque los dos tienen diferentes obstaculos que enfrentar, pero las situaciones o la idea de los obstaculos son muy similares. La alucinacion es lo que entorna el climax del cuento en una direccion opuesta a lo que el lector tenia en mente.El padre ya preocupado por su hijo sale a buscarlo y despues de un rato de buscarlo y ya muerto de cansancio y empapado de sudor encuentra a su hijo. El padre le empieza a hablar con pal abras en diminutivo, enfatizando una vez mas el carino y amor que tiene por su hijo. Cuando encuentra a su hijo el padre habla con el hijo y le reclama acerca de la hora. El hijo responde que se fijo en la hora pero fue en busca de unas garzas y las siguio pero no las mato. El padre, aunque muy cansado, sonrie de felicidad por haber encontrado a su hijo.Lo controversial es que el hijo esta muerto ya hace varias horas y el padre piensa que lo lleva en su hombro de regreso a casa. Lo que Quiroga quiere reflejar en esto es que la muerte ya no es una noticia tragica para el. Quiroga ve la muerte como un evento natural que no se puede controlar. Tal vez, la alucinacion del padre al ver a su hijo lleno de vida refleja la debilidad de Quiroga al enfrentar hechos muy tragicos alrededor de su vida y la a alucinacion es una forma muy inmadura y danina para lidiar con los problemas. El ambiente en el que â€Å"El Hijo† toma lugar es el ambiente preferido de Quiroga.En muchas de sus obra s usa la naturaleza y animales para reflejar el tipo de vida que a Quiroga le gustaba, una vida primitiva. El cuento es narrado por una voz neutral que simplifica la historia en demasia porque tiene un tono pasivo hacia los hechos. Tambien la voz del narrador nos da una pista que la muerte del hijo no le fue de mucho impacto emocional, como si supiera la historia y no fuese la primera vez que haya contado la historia. Los personajes son muy similares y tienen muchas cosas en comun. Tanto el padre como el hijo son muy descuidados y no ponen atencion al detalle.Los dos se quieren mutuamente como familia y llevan una buena relacion familiar, pero al transcurso del cuento, ironicamente no se pueden ayudar uno al otro porque uno esta muerto y el otro esta alucinando. Los dos quedan solos al transcurso del cuento sin saber la reaccion del otro al saber que los dos necesitan ayuda. Una ironia del cuento es que el padre se preocupa mucho por el bienestar del hijo y no se da cuenta del pelig ro que es mandar a un nino de trece anos de edad de caceria. Quiroga menciona que el hijo, aunque es muy alto para su edad, aun parece de menor edad por la pureza de sus ojos; frescos de sorpresa infantil.Quiroga relata que la mayor angustia de un padre viudo, una vez mas refleja su vida personal, es el cuidado y proteccion del hijo porque el hijo carece de fuerzas propias y hay inmensidad de ciertos peligros. Al no darse cuenta de sus propias palabras, el padre manda al hijo a cazar y despues viene la alucinacion al encontrar vivo a su hijo. Segun Victoria Eugenia Angel, Quiroga maneja sus cuentos en una forma lineal haciendolos caracteristicos de los cuentos cortos. Tambien emplea a sus personajes para dar muestra de un heroe de carne y hueso que enfrenta su destino y a las inclemencias que no puede controlar por sus propios medios.Lamentablemente, todos los heroes terminan con una muerte tragica por culpa de las adversidades que tiene, pero lo indudablemente los personajes luchan hasta el final. En el cuento â€Å"El hijo† el heroe que asumimos es el hijo, no lucha hasta el final contra la adversidad que encuentra. No se sabe si se desangra lentamente pasando por una larga y angustiosa muerte o muere en el instante al recibir el disparo. Angel hace buena referencia que los personajes llegan a su fin de una manera tragica luchando contra adversidades. Tanto el padre como el hijo tuvieron que luchar contra la naturaleza para poder sobrevivir.El padre tuvo que luchar contra el monte y a machetazos llegar hasta su hijo. El hijo por su parte lucho con un simple alambre de puas que estaba escondido entre la hierba. Angel tambien hace referencia que los cuentos de Quiroga tienen una clara conclusion y tienden a tener un final cerrado. Quiroga no da oportunidad al lector de interpretar e imaginar lo que pasa despues del cuento porque cierra el fin con una conclusion muy clara de los hechos. Segun Salvador Bueno, el final de â€Å"El hijo† le quita la explicacion final al cuento mismo.Las historias de Quiroga tienen un final cerrado para el lector dando poca o nada de imaginacion para el lector, pero una caracteristica mas de Quiroga es el elemento de sorpresa que se desarrolla al final de los cuentos en todos sus cuentos. Durante el cuento nos damos cuenta que la alucinacion del padre al encontrar a su hijo es muy caracteristica de Quiroga. Tambien podemos esperar la muerte tragica de uno de los personajes. Las alucinaciones del padre que se relatan durante el cuento nos da una idea y hace que el lector se incline por la muerte del adre porque el es el que parece enfermo o con un desequilibrio mental. El hijo es descrito como un muchacho que le falta edad para poder ser mejor aceptado como un buen cazador porque sus rastros fisicos le dilatan su corta edad y le dan una apariencia de un nino. El hijo tambien es descrito con buena apariencia fisica, una gran madurez y gran conocimiento en la caceria. Al analizar estas caracteristi cas el lector piensa que la logica de la muerte tragica sea para el padre dejando al hijo en una situacion tragica.El elemento de sorpresa aparece en el cuento y nos brinda una muerte tragica pero poco comun. El hijo se tropieza con un alambre en una zona donde conocia muy bien y la escopeta le dispara matandolo. El elemento de sorpresa crea una reaccion al lector causandole angustia y preguntandose por que el hijo tuvo que morir. Muchos criticos llaman a Horacio Quiroga como el perfecto cuentista. Los acontecimientos tragicos en su vida personal llevan a este escritor a crear obras de temas muy recurrentes, pero cada uno de sus cuentos son muy distintos que hace que el lector se encierre en sus cuentos.Quiroga usa la muerte y la lucha del ser humano contra la naturaleza como tema principal en muchas de sus obras. Tambien se caracteriza por usar la tragedia, la soledad y el sufrimiento en los personajes. Quiroga refleja sus tragedias, su sufrimiento y su tristeza en los personajes d e sus obras. Mucho cuentos reflejan en una forma u otra la vida muy tragica que este cuentista tuvo. Si tan solo Quiroga hubiera tenido una vida mas alegre y sin tragedias, el estilo de Quiroga hubiera sido muy diferente y los cuentos hubieran sido muy interesantes. El hijo† refleja muchas caracteristicas de las obras de Quiroga asi como tambien un poco de su vida personal.Bibliografia Acereda, Alberto. â€Å"Del criollismo a la urgencia existencial. Fatalidad y angustia en tres cuentos de Horacio Quiroga. † Castilla: Estudios de Literatura 26. (2001): 7-17. MLA International Bibliography. EBSCO. Web. 25 Oct. 2010. Angel, Victoria Eugenia. â€Å"La muerte alucinada como mito personal en la cuentistica de Horacio Quiroga. † Especulo: Revista de Estudios Literarios 40. (2008): MLA International Bibliography. EBSCO. Web. 25 Oct. 2010. Espinosa Consejo, Elena. ‘El hijo' de Horacio Quiroga. † Especulo: Revista de Estudios Literarios 44. (2010): MLA Interna tional Bibliography. EBSCO. Web. 25 Oct. 2010. Paoli, Roberto. â€Å"El perfecto cuentista: Comentario a tres textos de Horacio Quiroga. † Revista Iberoamericana 58. 160-161 (1992): 953-974. MLA International Bibliography. EBSCO. Web. 25 Oct. 2010. Salgado, Maria A. â€Å"Quiroga's ‘El Hijo': Prototype of His Art. † South Atlantic Bulletin: A Quarterly Journal Devoted to Research and Teaching in the Modern Languages and Literatures 36. 2 (1971): 24-31. MLA International Bibliography. EBSCO. Web. 25 Oct. 2010.

Resolving Ethical Business Challenges

1. What are the potential ethical issues faced by ACME Corp? Frank from ACME corp. is leveraging his personal relationship and offering bribes and kickbacks to Otis of Thermocare to increase purchase contracts. This could potentially be a large problem if Thermocare becomes aware of such practices. The purchase of product should be warranted w/ quality of products and price structures, not because it gets you tickets to baseball games and Cancun. If ACME is competitive, there is nothing wrong with these kick-backs. If there is a better option for Thermocare, however, and Otis is choosing ACME for kickbacks alone, this becomes an ethical problem. If other customers of ACME or general public discovered these practices, they could damage their infrastructure thru lost revenue or hurt their public image. Related reading: Disadvantages of Ethics in the Workplace 2.What should ACME do if there is a desire to make ethics a part of its core organizational values? If ACME wanted to adapt Ethics as part of its core organizational values, they should start in the same approach as the structure of the business, top-down. Amber may be Frank’s boss but does business no more ethical than Frank does. Instead of warning of ethical issues, she re-enforces the practice of bribing the client. Therefore, Amber requires ethical training as much as Frank does. Her manager likely needs Ethical training as well as anyone up the chain. 3.Identify the ethical issues of which Frank needs to be aware. Frank needs to be aware of ethical issues of bribery. He should understand that his personal reputation as well as ACME’s is at risk when conducting business in this manner. Frank should start by asking himself if Thermocare would be as interested in ACME’s product if Otis was not able to squeeze kick-backs out of Frank and Amber. Frank should also be aware that Amber, despite being his manager, is as un-ethical as Frank is. She specifically tells Frank that no one will find out about the funding for season tickets as well as the trip to Cancun. 4.Discuss the advantages and disadvantages of each decision that Frank could make. The easiest thing Frank could do is continue the bribery, say by funding Otis’s night at the Adult Entertainment venue. This would keep Otis happy and coming back for more kick-backs. Otis, Frank, Amber and the rest of ACME corp. would materialistically benefit from this continued business practice. It is unknown whether or not Thermocare is benefitting from this relationship. It is clear, however, that someone is paying for this. The disadvantage of continuing this bribery is clear. If the kick-backs become exposed to the rest of Thermocare, the client may terminate Otis and further sales with ACME Corp. If the rest of ACME Corp. found out about Amber and Frank’s methods, there would likely be disciplinary action. Additionally, if this matter became public, Frank and Amber could have jeopardized ACME’s reputation and severely hurt future sales with anyone.

Civil War Was A Tragic War For America - 2001 Words

On April 12, 1861 the Confederates bombarded Union soldiers at Fort Sumter, South Carolina. This day is known in history as the day the Civil War started. While most of the battles were fought in Virginia and Tennessee, the Civil War was fought in thousands of places. Some of the places other than Virginia and Tennessee included the following: Pennsylvania, Texas, New Mexico and the Florida coast (â€Å"Civil War Facts†). The last battle was fought at Palmito Ranch, Texas, on May 13, 1895, but the end of the war was on April 9, 1865 when Robert E. Lee surrendered the Confederate army to Ulysses S. Grant. While the Civil War was a tragic war for America it was also a very important war. The Civil War allowed the nation to reunite and the southern states weren’t able to secede. Also, slavery was put to an end, it wasn’t officially outlawed by the 13th Amendment, but slaves were set free at the ends of the war. The Federal Government proved itself supreme over the states and industrialism began due to the increase of wartime production and creation of new technology (â€Å"Effects of the Civil War†). These are just a few examples of how the Civil War affected America. The Civil War also had a big influence on literature and various authors ,including Margaret Mitchell, Michael Shaara, Bruce Canton, and Randall Fuller. The Civil War affected the writings of Margaret Mitchell, Michael Shaara, Randall Fuller, and Bruce Catton. Margaret Mitchell was born November 8, 1900 into anShow MoreRelatedThe Shaping Of Our Country1092 Words   |  5 Pagesdifferent factors, each contributing to it in their own way. Four of the major pivot points that occurred consists of: Jeffersonian democracy, Jacksonian democracy, Civil War/Reconstruction, Revolution/Constitution. However one of them happened to be the most impacting which was the Civil War and Reconstruction. 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A Startling Fact about Chinese Culture Essay Topics Uncovered

A Startling Fact about Chinese Culture Essay Topics Uncovered The central government now had direct charge of the populace, permitting the ability to have a far larger workforce. On the flip side, the author may question the dependability of the narrator, since Adeline might not be in a position to grasp the way the growth of the Communist party affected her parent's individual development and so the increase of their children. Some individuals live their lives in accordance with their religion even though others don't think you should factor that into decision making in regards to determining rules for everybody. The system is not as rigid than in the past but young folks often utilize matchmakers. How to Choose Chinese Culture Essay Topics Only a few of Chinese families could have relatives living nearby. In contrast to counterparts from other nations, Chinese children should bear heavier academic burden. Chinese families are extremely close-knit. A family with over one cultural tradition is excellent. Chinese isn't an alphabetic language. There are a lot of conversation topics which are best avoided by foreigners in China. Writing is considered the maximum art form, whilst calligraphy is believed to be the deepest expression of an individual's character. As the English language is still taught, a growing number of Chinese citizens will get accustomed to the language. Gossip, Lies and Chinese Culture Essay Topics Our professionals are among the finest in the current market, and they can help you compose the perfect essay that exceeds all of your academic expectations. Our writers are specially vetted and trained to make sure they work diligently to fulfill all your requirements. Most students think that it is the lack of desire to complete assignments that results in the using of writing services. Last, a last reflection on what additional topics ought to be studied in an adult learning course is going to be shared. Even though some may want to generate a career in Chinese as a teacher, translator or maybe interpreter considering the numerous professions. If you've got an assignment deadline coming up and you are concerned that you won't be in a position to finish your task, don't hesitate to order a paper. It's also preferable that the chosen theme isn't overused because it is able to make your teacher shed interest in your essay and quit reading it altogether. Chinese Culture Essay Topics at a Glance Culture is composed of set of principles and traditions that's passed on from 1 generation to another. Oftentimes, it has always been equated to a country. Business culture is understood to be the culture that has emerged because of company or professional atmosphere. The Chinese culture has many exceptional characteristics that are very interesting for individuals to le arn. These societies have a vast gap between the powerful and the remainder of the populace. There are many sorts of cultures, so prior thorough research may be required to reveal certain characteristics each of them has. These cultures are somewhat more competitive. Individualistic cultures are generally diverse and members have a tendency to be self-reliant. Characteristics of Chinese Culture Essay Topics Totally free Chinese Culture essay samples can be found FreeEssayHelp with no payment or registration. Still, every one of them would show up in the overall list. The list was initially developed so as to provide students in my course with a broad enough collection of topics which they wouldn't all try to use the identical library resources simultaneously. It is crucial to overview the historical facts in order to know the plot of the film. You might need a guide that will help you learn how to navigate effectively. Socialization is realized to a large extent through using la nguage, the key symbolic medium whereby cultural knowledge is communicated and instantiated, reproduced and transformed. From my perspective, it's a good idea to teach the second generation Chinese and infuse them with the culture since it would help to enrich their understanding and diverse comprehension of culture. In fact, the education system shouldn't be the just one to bear the blame and the underlying cultural context also needs to be accountable. Facts, finally, will always win out against how folks are feeling at a specific moment. Chinese folks have been attempting to locate a way to live a very long life. Culture is how we perceive the Earth, it isn't a hat. In New York, it's extremely tough for everyone to prevent the reality that we're indeed surrounded by Chinese culture. Life, Death and Chinese Culture Essay Topics Composing a culture on essay can be accomplished with varied varieties of essay since it can be shown in an objective and a subjective way. Argum entative essay topics are so important since they are debatableand it's important to at all times be critically contemplating the world around us. It is really quite easy to compose an essay on culture as it can be about your own culture. The culture essay is quite much like the descriptive essay, or so the student should select a topic about any culture and explain it to the reader so they understand what it is about. Chinese Culture Essay Topics Features When wrapping, be mindful that the Chinese ascribe much value to color. Chinese wine normally have a strong scent. Chinese foods are put in a huge plate for everybody, and taking more food while there continue to be some remaining food in your bowl is quite impolite. Cantonese food is famous for its cooking procedures.

Phar-Mor Case - 1536 Words

Assignment Week 1 The Case of Phar-Mor Inc Devry University ACCT 525-15768 January 12, 2014 Abstract The Sarbanes-Oxley Act of 2002 was implemented with the sole purpose of assuring the investors in the financial reporting system. One example is a case such as Phar-Mor which fabricated their inventory in most of their retail stores in order to conceal a massive fraud by the leading executives. Or the Waste Management scandal which did things such as capitalizing items which should have been left on the income statement in order to increase their assets. Lastly, Enron, which had such an elaborate scheme in place that it was hard to decipher and was only uncovered when the CEO stepped down. It is not to say that SOX could have†¦show more content†¦Title III, section 302. â€Å"Corporate Responsibility for Financial Reports† requires that all financial statements be examined for authenticity by the leading officers. Once examined and such a statement of authenticity is made that puts all liability of fraud, when caught, onto those individuals. In this this case it would have been Monus and Finn who would have been brought up on these charges. In the case of Phar-Mor, the leading officers were the ones conducting the fraud so their review of their own fraud would not have prevent them from continuing but it may deter them due to them being held fully liable. Waste Management Scandal The Waste Management scandal from the late 1990’s was described as â€Å"One of the most egregious accounting frauds we have seen, said Thomas C. Newkirk, associate director of the SECs Division of Enforcement. (Cottrell, 2009) The majority of the fraud was centered around the fact that earnings were not growing as fast as projected so earnings were inflated. Waste Management executives avoided recording write offs which overstated their income statement by failing to record abandoned projects. They also capitalized items that should have been left on the income statement to increase their value on the asset side. It is documented that Waste Management’s auditor Arthur Andersen LLP (Anderson) entered into an agreement with Waste Management to help cover up such fraud inShow MoreRelatedPhar Mor Case8496 Words   |  34 Pages~ Case 6 Phar-Mor, Inc.: Accounting Fraud, Litigation, and Auditor Liability Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt LEARNING OBJECTIVES After completing and discussing this case, you should be able to . . Identify factors contributing to an environment conducive to accounting fraud . Understand what factors may inappropriately influence the client-auditor relationship and auditor independence Understand auditor legal liability issues related to suits broughtRead MoreThe Case Of Phar Mor Inc.1433 Words   |  6 PagesThe Case of Phar-Mor Inc. Fraud will always be an issue but it has been more prevalence in the past before there were any specific guidelines for business entities and accountants to adhere and conform to. It is observed that those with higher positions in a company could let the power get to them at times and can use that power for their personal benefits. The Sarbanes-Oxley Act set standards to try to prevent future scandals like in the case of Phar Mor Inc., the Waste Management scandal and EnronRead MorePhar-Mor: Case Study1439 Words   |  6 PagesPhar-Mor was known as one of the major discount chain retailers in the late 1980’s - early 1990’s. It was founded by Mickey Monus, a gambler in nature, who with the help of senior management was â€Å"cooking the books† for years to cover up his loses. The reason why senior management agreed to do this fraud is the belief in unique ability of their leader to fix everything later on. This case is known as one of the biggest accounting frauds in the corporate history of the U.S. This paper will analyzeRead MoreCase 4.6. Phar-Mor Inc.8093 Words   |  33 Pages|Case 4.6 | |Instructional Notes | | | |Phar-Mor, Inc.: Read MoreCase Study : Phar Mor s Assets787 Words   |  4 PagesExecutives misappropriated Phar-Mor’s assets, directing over $10 million to Monus’s now defunct World Basketball League (WBL). With the league failing and fan attendance dwindling, Monus was forced to use Phar-Mor funds to cover numerous WBL expenses. When a Phar-Mor check was sent directly to a WBL vendor, the fraud began to unravel. CEO David Shapira announced the fraud in August 1992. Phar-Mor maintained 91 related parties, as identified after the fraud. These related parties; many setRead MoreEssay about Case 4.6 Phar-Mor, Inc.618 Words   |  3 PagesIf there was a reckless misrepresentation and lack of due diligence in verifying accuracy of financial information that is free of material misstatements, that alone would give me a reason to sue the auditors. B) Negligence as it is used in legal cases involving independence auditor is defined as â€Å"failure to conduct an audit with due professional care in the performance of work† C) The primary difference between negligence and fraud is fraud is the intentional concealment or misstatement of informationRead MoreThe Case Summaries For Phar Mor Inc. Fraud Essay1302 Words   |  6 PagesThe Case Summaries for Phar-Mor Inc. Fraud, Waste Management Scandal, Enron Scandal and Answers Phar-Mor Inc. Fraud Summary Phar-Mor Inc. fell prey to greed from the top. Unfortunately, the auditing firm assisted the organization with the conspiracy to defraud the users of financial reporting, the government, and the stakeholders. The chief officers used the funds for personal usage and appropriated funds to functions that were not related to the organization business. The financial statementsRead MoreEssay about Phar Mor Inc Case Study1184 Words   |  5 PagesSean Russi The Case of Phar-Mor Inc ACCT-525 October 31, 2012 Case Summary The case of Phar-Mor Inc was one of the biggest pre-Enron frauds that have been uncovered. Phar-Mor Inc established in 1982 Phar-Mor was a small little known discount drugstore. Phar-Mor became well known for offering medications at a 25-40% discount rate compared to your normal pharmacy store prices. Phar-Mor’s first six years of existence seemingly wereRead MorePhar Mor813 Words   |  4 PagesACCT 4304, Fall 2015 Audit case Read the attached audit case and answer all the questions that follow. A total of 90 points are available for the actual responses to the questions and 10 points are available for presentation, clarity and grammar. Total points for the assignment are 100. Note: Answer the questions as comprehensively as possible. Reference to Auditing Standards, your textbook, and other relevant authoritative sources is expected where appropriate. Even where some of the questionsRead MoreCase Analysis : The Fraud1004 Words   |  5 PagesFinn eliminated the internal audit function to hide the payroll irregularities. †¢ Collusion among upper management and employees to commit fraud †¢ The Phar Mor had the knowledge of the audit procedures and objectives, as one of the auditors has worked for Coopers as well as the Phar Mor. †¢ The complex web of related parties involved with the Phar Mor made it difficult to detect the improprieties and fraudulent activities. AICPA’s the most decisive step to combat fraud and puts greater emphasis on professional

Organizational Development Through Technological Change Implementation

Question: Discuss about the Organizational Development Process Through Technological Change Implementation. Answer: Introduction: The organizational development entails the context of theory, research and practice that is dedicated to the expansion of knowledge and the effectiveness of people in accomplishing the successful organizational change and the performance related to the same (Cummings Worley, 2014). The organizational change happens in an organization faces some problems inside the organizational workplace that affect the ultimate business outcome. To resolve the issues emerged inside the organization, the same requires some change. The human resource management department is the responsible for the implementation of change. The following report is based in a case study that presents the change implementation process with all the resistance related to it. In addition, the report also presents a comparative analysis of the case study with another suggested case study. Major Sources of Resistance to Change: It is evident from the case study that the management of the company noticed several factors in the company that resisted the change. The major resistances to the change that are observed in the company are: Reluctance of the employees was the first cause that resisted the change implantation of the company. The employees of the company previously blame other departments for the delays in the process or in some applications. They found out that the change implementation by the replacement of technology would be able to track the process and therefore, they could not be able to blame others henceforth. Confusion and stress from the new system were created in the mind of older employees. They were about their face losing the implementation of change as because they have to learn the new technology from someone younger than them. This created reluctance in the older employees that resulted into the resistance to change. Role of union played an important role is resisting the change in the organization. The union wanted the management to add a small pay rise for the employees who will be using the technology as because they have to learn it first and use it for the organization. The rejection of the proposal by the management resulted into the nonparticipation of the union for the change implementation. Poor change history is another major source that resisted the change. The organization previously had taken some change implementation, which were however, unfinished. Hence, the employees do not believe in the change. Strategies for Dealing the Resistance: The management of the company is to deal with the resistance to change as the highest priority, because the change implementation in the workplace is needed for some specific and inevitable reasons that are affecting the business outcome (Hrebiniak, 2013). Few strategies are suggested here to deal with the resistance to change (Bareil, 2013). Prior preparation for the resistance to change is needed in the management. The employees are accustomed with the current way o working and in most of the cases they tend to not accept the change. This is why the management needs to be prepared for the resistance to change, as this is the most usual and common for the employees to resist the change. Communication is one of the effective strategies that the management needs to follow to manage these resistances from the employees. The management must communicate with the employees and find out the root cause for their resistance (Prosci, 2017). Proper communication can often remove the misunderstanding of the cause. Thus, an effective communication must be conducted by the management. Provide acceptable reasons to the employees for acceptance of the change in the company can also be an effective strategy followed by the management. The management must show some motivating and beneficial reasons to the reluctant employees such as incentives (Academlib.com, 2017). This strategy can definitely be effective to the employees unwilling to accept the change. These primary strategies are suggested to the management of the company for dealing with the resistance of the employees and the unions to change. Role of leadership: The leaders of the organization are the managers of the same. Hence, the management processes are based on the leadership style. The mangers being the leaders of the organization plays vital role in managing any issues in the organization. The role of the management covers a wide range of area. It is also noted that it is the management who faces lot of hazards in playing their role properly. The role of leadership or management initially focuses on the employee activities and motivates the same in achieving the desired goals. Apart from motivating the employees for the meeting the business objectives, this is also the role of the leaders of the organization manage properly the resistance to change (Hayes, 2014). The leaders of the organization are to help the employees to follow the right path and play the right role in the organizational process and outcomes. The attitudes and behavior or the leaders of the company also impacts on the employees activities. Therefore, this is the role of the leaders to reflect positive and proper which can influence the employees for accepting the change in the organization (journal-archieves18, 2017). It is the role of the leaders to handle the disrupted situations emerged from the employee resistance wisely. In addition, the functions of the leaders also imply that they should understand the employee perspective as well the management perspective and develop strategies accordingly make the change happen in an unhindered way (Cameron, Green, 2015). In short, it is the roe of the leader to lead the organization with proper inclusive vision and capabilities to manage the inside issues. Role of Consultants: The consultants are the external agents, who manage the change implementation process in an organization by designing strategies for the same. Not is all the cases the change agents are consultants, but for some special cases where the management of the organization are unable to manage the process, the consultants are hired. However, the managers sometimes play the role of the consultants. The role of the consultants includes (Wright, Sturdy Wylie, 2012): Bringing about the change in the organizational structure Involving himself/herself into the job design for understanding the need for change Implementing the change management equipments or system into the job design to resolve the exiting issues Motivating and encouraging the employees for undergoing the training process in order to have the proper implementation of the change Bringing about the modifications in the workplace Playing the role of the leader as well as the mentor for changing the mindset of the employees of the organization in accepting and using the change However, if I were the consultant for the case I would have added another point into the role of mine as a consultant. I would like to communicate with each employee personally and tried to identify his or her hesitation and cause for resisting the change. I strongly feel that it would b effective in implementing the change. Conclusion: However, the conclusion of the report implies that the case study presents a lack of co-operation and understanding between the management and the employees of the organization. The resistance of the employees needs to be handled wisely and intelligently. It is found from the case that the management accepted the proposal of the unions under the pressure and the high need for change. References: 5 Tips for Managing Resistance to Change | Prosci. (2017).Prosci.com. Retrieved 14 September 2017, from https://www.prosci.com/change-management/thought-leadership-library/managing-resistance-to-change Bareil, C. (2013). Two Paradigms about Resistance to Change.Organization Development Journal,31(3). Bruch, H., Sattelberger, T. (2001). Lufthansa's transformation marathon: Process of liberating and focusing change energy.Human Resource Management,40(3), 249-259. Cameron, E., Green, M. (2015).Making sense of change management: A complete guide to the models, tools and techniques of organizational change. Kogan Page Publishers. Cummings, T. G., Worley, C. G. (2014).Organization development and change. Cengage learning. Hayes, J. (2014).The theory and practice of change management. Palgrave Macmillan. Hrebiniak, L. G. (2013).Making strategy work: Leading effective execution and change. FT Press. journal-archieves18. (2017). Retrieved 14 September 2017, from https://journal-archieves18.webs.com/466-477.pdf Roles of Change Agent, Role of a Change Agent, Reasons for Resistance to Change, Strategies to Minimize Resistance to Change, Education and Communication, Overcoming Resistance to Change - Perspective management - Academic library - free online college e textbooks. (2017).Academlib.com. Retrieved 14 September 2017, from https://academlib.com/7817/management/roles_change_agent Wright, C., Sturdy, A., Wylie, N. (2012). Management innovation through standardization: Consultants as standardizers of organizational practice.Research Policy,41(3), 652-662.

Ms. Whiteford T he Adult Essays - , Term Papers

Ms. Whiteford : T he Adult Charles B. Anderson Galen College of Nursing Brittany is a 29 year old fe male who graduated from the University of Cincinnati with a degree in business management (in 2013 ) . She currently lives in Cincinnati, Ohio working for a chain restaurant as a general manager . Brittany lives with her fiance in a two bedroom apartment building. Brittany doe s not have any pets due to apartment restrictions . Although Brittany is currently living in an apartment, she and her fiance are saving to buy a house within the next five years . Brittany is one of three children in her family. She has one older brother and one younger sister . Brittany's parents divorced when she was 11 and both remarried when she was in her teen years. Her father and step-mother live in Cincinnati , while her mother and stepfather live a few hours from her in Kentucky. Her siblings both live in the tri-state area (OH, KY, IN) . Brittany is in the young adulthood phase of improvement. This stage is portrayed by the improvement and utilization of a higher and more perplexing level of cognitive thinking. This phase of improvement is additionally portrayed by psychosocial occasions, for example, the advancement of genuine and personal connections which may prompt marriage and th e introduction of youngsters, and the begin ning of a family. Normally completed with formal tutoring amid this stage, individuals may likewise start vocations, enabling them to bolster themselves and carry on with a more self-ruling life. This phase in life is set apart by the beginnings of an autonomous life, in which the individual backings their own particular life and choices, while proceeding to take in and develop from those choices, great and bad. With respect to her physical wellbeing, Brittany is in incredible condition. Her general wellbeing and physical wellness is an essential piece of her life. Brittany is a petite lady with a slim form. She doesn't fit into the around 30 percent of 20-to 39-year-old men and ladies who are hefty, nor does she fit into the 66% of U.S. grown-ups who have been told by a wellbeing expert that they are overweight (Papalia,Martorell, pg.387-388). Brittany thinks of her physical wellbeing to be a need, in this way maintaining a strategic distance from these gatherings because of her sense of duty regarding normal exercise and her eating regimen. She remains physically dynamic notwithstanding the requests of her all day work and instructive attempts. Brittany is included in a few wellbeing related exercises, for example, running, weight training, and training the cheer squad at the secondary school she moved on from. Alongside outstanding physically dynamic, Brittany likewise eats a very much adjusted eating routine including a lot of natural products, vegetables, and other plant nourishments. Her adhering to a good diet propensities likewise make her less inclined to create a considerable lot of the infection pitfalls that make up the measurements above, for example, hypertension or diabetes (Papalia, Martorell, pg. 449). Brittany likewise is a non-smoker and does not share of illicit medication utilize. In general, Brittany is fit as a fiddle physically and she doesn't hint at any backing off with her dynamic way of life. Brittany fits the criteria of her cognitive developmental stage. She is canny and is exceptionally fit for basic considering. Brittany is in the later phase of the rise of intelligent considering. Reflective thinking is a developed sort of feeling that depends on subjective experience and instinct and in addition rationale and is valuable in managing vagueness, vulnerability, irregularity, inconsistency, defect, and bargain. Knowing Brittany as well as I do, she is unquestionably able to do and does in reality utilize reflective thinking. I have seen her consider circumstances from each viewpoint and utilize her instinct to enable her make to savvy, sound decisions. One Example of this appears in her present phase of searching for a house. Brittany considers all variables when taking a gander at houses from where the area is and the amount she may spend in gas getting to spots like work and the supermarket. She additionally dissects the past offering and purchasing measure s of