What Is Animal Abuse?

What Is Animal Abuse? What is animal abuse. Animal abuse is a behavior that harming animals for other purposes and reasons other than self-protection and survival. This kind of cases is increasing year by year throughout the world every year. There are several factors that contribute to this cruel act. One of the factors that led to animal abuse is neglect. Nowadays, many people want to keep a pet just because the animals are cute. People see those cute animals such as puppy, kitten and rabbit through mass media. The mass media include advertisements and some TV shows. After they saw those cute and adorable animals they want to keep it as pet, so they go to the pet shop to buy. They never think twice before they bring those animals back to their home. They never think that they dont have time to take care their pets. This will causes harms to their pets. In this 21st century most of the peoples and families are busy with their work, and they dont have time feed and play with their pets. When their pet is sick, they dont even notice and do not have time to bring their pet to the veterinarians. As a result, this will lead to animal cruelty. Besides that, some of the TV shows and game shows also will lead to animal abuses. Some of the game shows will use animal as their selling point to attract viewers in order to boost up their viewership rating for the particular shows. Some of game shows even torture and hurt the animals in order to get good ratings for the show. For example, an American game show known as Fear Factor often uses animal to in their shows as a challenge to their game shows participants. In one of the episodes, the participants are required to use their mouth to move the snakes from one box to another box. This action will cause harm to the snakes and this is a very foolish and very unethical action done by human being. Another factor that will lead to animal abuse or animal cruelty is the science research. In this century, science is very important for human being. Science is important to human beings in term of medications, technologies and others. In order to make humans life easier a lots of researches and experiments need to be carry out. Some of these experiments will involve animals. For example, in order to produce or invent new medicines animal will be the first one who test the drugs for the side effects. Besides, for education purpose in school or university, students are required to dissect animals such as rats and frogs in biology class in order to understand more about the system and facts about those animals. Animal abuse happens in this case indirectly. In additions, stress and anger will is also one of the factors that will contribute to animal abuse. This phenomenon happens when someone got too stress from his work or studies and they have no way to release it, they will release it on their pets. Those people will torture their pets by not feeding their pet or even uses brutal strength such ass kick and hit their pets. Anger will also cause animal cruelty happens. When some weak people such as students got bullied and humiliate at school and they have no strength or power to protect and defend them self, they will get their revenge on animals by torturing them. They do this because they think those small animals like puppies and kittens are small and defenseless against them. Another factor that will lead to animal abuse is the psychological factor. Some people out there have psychology and mental problem. They want the power to control people and dominate people, but they are not capable enough. So, they try to dominate the animals and control the animals by giving order and punishment as they want. Another type of psychology problem some people like to see animal being torture or they personally like to torture animal themselves for personal satisfaction. This is a kind of disease or mental disorder. People with this kind of mental disorder are mostly having trauma during their childhood time. These people are most likely being abuse by their parents or being bullied in school time. These people need medication to control their condition or else they will get worse. Another psychology problem that led to animal cruelty is the people who bully the animal to seek for public attention. These people are those who are commonly neglect by the society. They fe el that they do not existence in the society and they feel that they are ignored. So they want to do something to let the public know about their existence. Some of these people will abuse and torture the animals to prove their existence in the society. Some of the parents will buy pets to accompany their children. Parents nowadays are busy with their works and do not have time to play with their children. So they buy a pet for them to accompany them to play with them and make them happy. But they never thought that their children do not how to take care the animals. Sometimes is not they want to abuse the animals, but the will they treat the animals like feeding them too much will indirectly causes harm to the animals. Another factor that will contribute to animal abuse is culture. Some of the culture will contribute to animal abuse. Those cultures are like a traditional festival for them and they must carry it out. For example Spains bulls fight festival. This festival is a very cruel and unethical festival. This festival is actually a festival that kills a bull to entertain audiences. Besides that, some of the people will even kill those animals just for the skin of the animal. For example, human being kills those snakes, crocodiles and bulls just for their skin to make wallets and handbags. Besides that, some human will also kill the animal for gaining personal profit. Shark fin is a very good example of animal cruelty. In order to get the shark fin, they will just cut off the fin of the shark and throw them back into the sea. The shark without the fin will hardly swim and eventually the sharks will die in the sea. Another example of this point is eating puppy or dogs. In China, they will slaughter the dogs and puppy in their shop and cook it for the customers. Eating dog is an unethical behavior to do. In addition, animal training may also lead to animal abuse. To train an animal to obey to a command is not an easy task or more precise is a very hard task. All animals are different. Some of the people may eventually hurt the animal without noticing when they are training the animals. Some of the training needs punishment to let the animals know or remember the move the people teach them. For example, in a circus, animal such as tiger, lion, and elephant need training before they can perform in front of the audience, during the training the people may hurt them without noticing because animals cant express themselves well. http://www.pet-abuse.com/pages/animal_cruelty/why.php http://voices.yahoo.com/animal-abuse-leading-causes-stop-it-6289042.html?cat=48 http://www.nhes.org/sections/view/330 http://tcr.sagepub.com/content/2/2/177.abstract http://www.sunbearsquad.org/risks.shtml

LASIK Surgery :: LASIK Surgery Essays

Seeing well without contact lenses and glasses is the dream of millions of Americans and modern medical science has enabled that dream to come true (Caster, 8). Since first grade, Dede Head, a 30-year-old fitness trainer in North Carolina, has worn glasses to correct sever nearsightedness and astigmatism. Over the years she became accustomed to wearing glasses and contacts, but this has limited many important aspects of her life, including sports. She then heard of a laser eye surgery that â€Å"supposedly†, helped to correct a person’s vision by means of lasers. She immediately signed up for the procedure and ever since that day, she has not worn glasses or contacts. Dede is just one of the eight hundred-fifty-thousand people who have undergone a procedure by the name of LASIK or Laser In-Situ Keratomileusis. If surgical procedures were movies, LASIK would be this years box office smash as it has received much media coverage and many praises; however, not that many peo ple know what LASIK is, what the advantages and disadvantages are, and most importantly if LASIK is right for them (Buratto, 1). LASIK is basically a type of laser surgery which can help correct nearsightedness (myopia), which is the inability to see distant objects, farsightnedness (hyperopia), which is the inability to see close, and astigmatism, the inability to focus light waves evenly. LASIK has grown greatly in the last year, mostly because of 4 reasons; it is fast (procedure takes about 5-10 minutes), safe, painless, and the results are almost always prolific. The eye is just like a camera because it works by focusing light waves that pass through it. Light rays that enter the eye must first pass through the most outer layer of the eye called the cornea. The cornea performs 2/3 of the focusing process, the remainder of is then completed by the crystalline lens which further focuses the light on the retina. This requires extreme precision in that the focused light must fall ex actly at the level of the retina (Gallo, 126). The retina is a nerve tissue that carpets the inner surface of the eye, much like wallpaper covers all aspects of a wall. The retina converts the light into electrical signals, which are transmitted to the brain by the optic nerve. Just as a camera cannot produce clear photographs of the image if the incoming light is not focused on the film, we cannot produce a clear vision if the cornea and crystalline lens do not focus the light precisely on the retina.

Social Inequality

Social Inequality Today, there are many stereotypes and discriminatory practices that act as barriers to a woman's advancement within the workplace. While it is undeniable that there are biological and physical differences between men and women, often times these differences are used to justify the unequal treatment of women not only in the workplace, but within society as a whole. Throughout history, women have often been viewed as the weaker sex and thus their place was thought to be within the home as the family caretaker.Unfortunately, these views continue to define the different social roles for men and women in the world today. This is an issue that almost everyone woman at some point in their life has had to face. Some may experience this unequal treatment at their work place, during their education, or in their everyday lives. Historically, a woman’s primary job was managing the household. As housewives who had no source of income besides that of what their husbands ea rned. In the public’s eye women were nothing more than wives, homemakers, caregivers, and mothers.It was not thought of for a woman to work a â€Å"real job† their place was at home taking care of the family. Throughout history women have struggled for equality. The Suffrage Movement and later the Affirmative Action were efforts to increase equality among genders. As the United States economy was changing to a more industrialized one it demanded more workers. While men were at war, the demand for workers needed for war production increased. Women decided to help out with war efforts by taking over the jobs left by men. This step was huge for women realizing their potential in the workplace.Prior to 1963 it was legal for a business to pay a woman performing similar work as a man a lower wage. It was also rare to find a woman in a position of authority in a workplace. The Equal Pay Act of 1963 required gender equality for payment of wages. From that point forward it was illegal for an employer to pay a woman a lower wage than a man simply because of her gender. A woman who suffers discrimination under the terms of this law may sue her employer in civil court to recover lost wages and punitive damages. A year later, the Civil Rights Act of 1964 was passed.This granted equal rights to women in all areas of employment. Discrimination of any kind in the workplace based on gender was now illegal. The passing of the Civil Rights Act opened new career doors for women and supplied them with the legal support to do so. However, The Civil Rights Act was amended in 1991 when the federal government moved to include sexual harassment in the law's statutes. This revision allowed women to sue employers who permitted sexual harassment in the workplace for compensatory and punitive damages in court.This amendment to the Act did not stop sexual harassment in the workplace but it does help to empower women to fight back against the behavior. Even with these laws ther e is still a significant pay gap among men and women. For example in 2011, women working full time in the United States typically earned just 77 percent of what men earned, a gap of 23 percent. This gap has narrowed since the 1970s, due mainly to women’s progress in education and workforce participation and to men’s wages rising at a slower rate. The subject of equal pay is not only a woman’s issue but also the family’s issue.Families are relaying on women’s earning more than ever just to make ends meet. In typical married households, women’s incomes accounted for 36 percent of total family income in 2008, up from 29 percent in 1983. These days a large majority of mothers are in the paid labor force, and about one-third of employed mothers are the sole breadwinners for their families. For the 34 percent of working mothers who are the sole breadwinner for their family; either because they are single parents or their spouses is not in the labo r force.The gender pay gap can contribute to poor living conditions, poor nutrition, and fewer opportunities for their children. And for these women, closing the gender pay gap is much more than a point of pride it’s a matter of necessity. In 2011 women working full time made annual earnings of $37,118, while men annually made $48,202. Although statistics show the gender pay gap is smallest among the youngest workers. For instance, in 2010 full-time workers ages 16–19, women earned 95 percent of what men earned on a weekly basis.Among workers 65 years and older, women earned only 76 percent of what their male peers earned. Women typically earn more than 90 percent of what men earn until around the age of 35, at which point median earnings for women start to grow much more slowly than median earnings for men. After age 35, women’s median earnings fall to between 75 and 80 percent of the median earnings of men and remain there until retirement. When you look at ed ucation statistics you’ll see that more education is an effective tool for increasing earnings, but it is not an effective tool against the gender pay gap.At every level of academic achievement, women’s median earnings are less than men’s median earnings, and in some cases, the gender pay gap is larger at higher levels of education. While more education is an effective tool for increasing earnings, it is not an effective tool against the gender pay gap. In nearly every line of work, women face a pay gap no matter their education background or training. While a pay gap exists in nearly every occupational field, jobs traditionally associated with men tend to pay better than traditional female jobs, regardless of skill required.Even in 2012, women and men still tend to work in different kinds of jobs. This segregation of occupations is a major factor behind the pay gap. A significant part of the problem with workplace inequality is that women, throughout history ha ve traditionally assumed the responsibility of child-rearing. As a result, women's work outside the home is still seen as secondary or supplemental, even when they occupy highly skilled, professional, or management positions. The reasoning is that the Father's responsibility is with employment, while the Mother's is with the household.However, this is increasingly no longer the case in modern society. Employers often perceive working mothers as confronting a conflict of loyalty between home and work, and assume that these women, regardless of their circumstances, will lack the commitment required of the â€Å"ideal worker,† and thus they often exclude women as candidates for positions structured for such workers. Studies have shown that often times when a woman has to take a leave of absence from her job to meet family responsibilities, these absences have hurt their potential for future advancement within their organizations and others.Some businesses feel women will place t heir professional lives on hold in order to attend to family needs. This however is not always the case. If needed there should be a child care facilities on site, which should provide flexible working arrangements and hours. I personally believe that woman can balance the two lives, if the company is willing to provide assistance. There is experimental research documented showing that employers are less likely to hire mothers compared with childless women, and when employers do make an offer to a mother, they offer them lower salaries than they do other women.Fathers, in contrast, do not suffer a penalty compared with other men. Clearly, parenthood often affects men and women very differently in terms of labor force participation and how they are viewed by employers, and that difference may be reflected in a worker’s salary. According to the U. S. Department of Labor, more than 50% of women participate in the labor force. Of those 57 million in the workforce, only 72% work f ull time while the other 28% are part time workers. Many of those part-time workers hold multiple jobs.Even though women occupy more jobs than before, we can still a concentration in jobs being viewed as traditionally female. The top five occupations for women in 2003 were secretaries and administrative assistants (96. 3%), elementary and middle school teachers (80. 6%), registered nurses (90. 2%), nursing, psychiatric, and home health aides (89%), and cashiers (75. 5%). Women continue to get paid less than men. Despite the awareness of gender inequality, there are still arguments about gender difference and assumptions that women and men are from different plants.The workplace still remains an unequal area, by persistent sex segregation, wage inequality, sex discrimination, and sexual harassment. Both women and men work, not only because they have to but want to. Employers should not judge women as being non-dependable. Family structure has changed dramatically over the years. Both parents share the family responsibilities. To compensate for the change businesses have introduced flextime, job sharing, telecommuting, on-site day care, and parental leave.Employers should accommodate a woman’s needs and expand the gender diversity in their company. There was a time where balance of respect and roles never existed between the two, but today, both men and women are truly redefining themselves and their relationships with each other. Most importantly women have broken from the bondage of dependence on men. They no longer have to submit themselves to one main role in the family life as the mother; they can now go beyond that and become the family breadwinner. Social Inequality Social Inequality Today, there are many stereotypes and discriminatory practices that act as barriers to a woman's advancement within the workplace. While it is undeniable that there are biological and physical differences between men and women, often times these differences are used to justify the unequal treatment of women not only in the workplace, but within society as a whole. Throughout history, women have often been viewed as the weaker sex and thus their place was thought to be within the home as the family caretaker.Unfortunately, these views continue to define the different social roles for men and women in the world today. This is an issue that almost everyone woman at some point in their life has had to face. Some may experience this unequal treatment at their work place, during their education, or in their everyday lives. Historically, a woman’s primary job was managing the household. As housewives who had no source of income besides that of what their husbands ea rned. In the public’s eye women were nothing more than wives, homemakers, caregivers, and mothers.It was not thought of for a woman to work a â€Å"real job† their place was at home taking care of the family. Throughout history women have struggled for equality. The Suffrage Movement and later the Affirmative Action were efforts to increase equality among genders. As the United States economy was changing to a more industrialized one it demanded more workers. While men were at war, the demand for workers needed for war production increased. Women decided to help out with war efforts by taking over the jobs left by men. This step was huge for women realizing their potential in the workplace.Prior to 1963 it was legal for a business to pay a woman performing similar work as a man a lower wage. It was also rare to find a woman in a position of authority in a workplace. The Equal Pay Act of 1963 required gender equality for payment of wages. From that point forward it was illegal for an employer to pay a woman a lower wage than a man simply because of her gender. A woman who suffers discrimination under the terms of this law may sue her employer in civil court to recover lost wages and punitive damages. A year later, the Civil Rights Act of 1964 was passed.This granted equal rights to women in all areas of employment. Discrimination of any kind in the workplace based on gender was now illegal. The passing of the Civil Rights Act opened new career doors for women and supplied them with the legal support to do so. However, The Civil Rights Act was amended in 1991 when the federal government moved to include sexual harassment in the law's statutes. This revision allowed women to sue employers who permitted sexual harassment in the workplace for compensatory and punitive damages in court.This amendment to the Act did not stop sexual harassment in the workplace but it does help to empower women to fight back against the behavior. Even with these laws ther e is still a significant pay gap among men and women. For example in 2011, women working full time in the United States typically earned just 77 percent of what men earned, a gap of 23 percent. This gap has narrowed since the 1970s, due mainly to women’s progress in education and workforce participation and to men’s wages rising at a slower rate. The subject of equal pay is not only a woman’s issue but also the family’s issue.Families are relaying on women’s earning more than ever just to make ends meet. In typical married households, women’s incomes accounted for 36 percent of total family income in 2008, up from 29 percent in 1983. These days a large majority of mothers are in the paid labor force, and about one-third of employed mothers are the sole breadwinners for their families. For the 34 percent of working mothers who are the sole breadwinner for their family; either because they are single parents or their spouses is not in the labo r force.The gender pay gap can contribute to poor living conditions, poor nutrition, and fewer opportunities for their children. And for these women, closing the gender pay gap is much more than a point of pride it’s a matter of necessity. In 2011 women working full time made annual earnings of $37,118, while men annually made $48,202. Although statistics show the gender pay gap is smallest among the youngest workers. For instance, in 2010 full-time workers ages 16–19, women earned 95 percent of what men earned on a weekly basis.Among workers 65 years and older, women earned only 76 percent of what their male peers earned. Women typically earn more than 90 percent of what men earn until around the age of 35, at which point median earnings for women start to grow much more slowly than median earnings for men. After age 35, women’s median earnings fall to between 75 and 80 percent of the median earnings of men and remain there until retirement. When you look at ed ucation statistics you’ll see that more education is an effective tool for increasing earnings, but it is not an effective tool against the gender pay gap.At every level of academic achievement, women’s median earnings are less than men’s median earnings, and in some cases, the gender pay gap is larger at higher levels of education. While more education is an effective tool for increasing earnings, it is not an effective tool against the gender pay gap. In nearly every line of work, women face a pay gap no matter their education background or training. While a pay gap exists in nearly every occupational field, jobs traditionally associated with men tend to pay better than traditional female jobs, regardless of skill required.Even in 2012, women and men still tend to work in different kinds of jobs. This segregation of occupations is a major factor behind the pay gap. A significant part of the problem with workplace inequality is that women, throughout history ha ve traditionally assumed the responsibility of child-rearing. As a result, women's work outside the home is still seen as secondary or supplemental, even when they occupy highly skilled, professional, or management positions. The reasoning is that the Father's responsibility is with employment, while the Mother's is with the household.However, this is increasingly no longer the case in modern society. Employers often perceive working mothers as confronting a conflict of loyalty between home and work, and assume that these women, regardless of their circumstances, will lack the commitment required of the â€Å"ideal worker,† and thus they often exclude women as candidates for positions structured for such workers. Studies have shown that often times when a woman has to take a leave of absence from her job to meet family responsibilities, these absences have hurt their potential for future advancement within their organizations and others.Some businesses feel women will place t heir professional lives on hold in order to attend to family needs. This however is not always the case. If needed there should be a child care facilities on site, which should provide flexible working arrangements and hours. I personally believe that woman can balance the two lives, if the company is willing to provide assistance. There is experimental research documented showing that employers are less likely to hire mothers compared with childless women, and when employers do make an offer to a mother, they offer them lower salaries than they do other women.Fathers, in contrast, do not suffer a penalty compared with other men. Clearly, parenthood often affects men and women very differently in terms of labor force participation and how they are viewed by employers, and that difference may be reflected in a worker’s salary. According to the U. S. Department of Labor, more than 50% of women participate in the labor force. Of those 57 million in the workforce, only 72% work f ull time while the other 28% are part time workers. Many of those part-time workers hold multiple jobs.Even though women occupy more jobs than before, we can still a concentration in jobs being viewed as traditionally female. The top five occupations for women in 2003 were secretaries and administrative assistants (96. 3%), elementary and middle school teachers (80. 6%), registered nurses (90. 2%), nursing, psychiatric, and home health aides (89%), and cashiers (75. 5%). Women continue to get paid less than men. Despite the awareness of gender inequality, there are still arguments about gender difference and assumptions that women and men are from different plants.The workplace still remains an unequal area, by persistent sex segregation, wage inequality, sex discrimination, and sexual harassment. Both women and men work, not only because they have to but want to. Employers should not judge women as being non-dependable. Family structure has changed dramatically over the years. Both parents share the family responsibilities. To compensate for the change businesses have introduced flextime, job sharing, telecommuting, on-site day care, and parental leave.Employers should accommodate a woman’s needs and expand the gender diversity in their company. There was a time where balance of respect and roles never existed between the two, but today, both men and women are truly redefining themselves and their relationships with each other. Most importantly women have broken from the bondage of dependence on men. They no longer have to submit themselves to one main role in the family life as the mother; they can now go beyond that and become the family breadwinner.

How democratic is the constitution essays

How democratic is the constitution essays How democratic is the constitution? Well to get that retort you must first look at what democracy means. It is a word whose meaning has altered over the years. Then you must remember that the constitution itself has been changed since it was written. You should also take a look at the possible motives our founding fathers had when writing it. What were they looking to gain? What did they want to be in command of in the new government? If you put all of that together you should have a pretty good idea how democratic the constitution really is. Or you can just read listen to me right now. In the days of the great Roman Empire everyone was involved in the government. They would all gather and discuss what is going on in the town and what needs to change and how it could be changed. Their classification of democracy was about everyone getting their hands on the process. Gordon Woods essay Democracy and Constitution he writes It meant literally government by the people, referring in the strictest sense to political gatherings of the people in person in town meetings and the like. (7-8). Now with our new America this democracy wouldnt work that well. We as a nation had too many people spread over too much land. There was no place to hold that many people back then let alone now plus it would take months for one and all to get there. It would just not be feasible. Wood goes on to say what was needed to be done by the Founding fathers, ... Americans recognized as democratic the modern refinement of representation, which allowed elected agents to participate in government i n place of the people. (8). He goes on to say that what we installed was a mixed republic with democratic elements (8). A representative democracy is what we like to call it. This new way of democracy was what our constitution would have to be of. When it comes to motivation for the founding fathers you can break it into tw...

Hot Career Trucking Dispatcher

Hot Career Trucking Dispatcher though trucking is one of the most in-demand professions today due to the increasing demands of local shipping needs, the newest, shiniest fleet of big rigs can’t run itself- it needs drivers, and just as important, it needs dispatchers! and, as the folks at careersingear.com know, it needs good dispatchers.dispatchers typically have the following responsibilities:arranging loads for pickup and delivery and coordinating with the driversdetermining which truckers and vehicles are appropriate for each load (looking at both vehicle specifications and driver qualifications)determining routes for drivers making multiple stopsscheduling loads by urgencyusing radio/cb, phone and computer to distribute assignmentsgathering data for reports, records, and vehicle logs to compile statisticssome dispatchers work locally or regionally, and others specialize in long-distance hauls- their purview may include coordinating with different forms of transportation, such as barges, planes and trac tor-trailers.a great dispatcher will also be good with people, have a cool head in a stressful situation, be well-organized and efficient, focused and flexible, and be prepared to adapt quickly to changes on the job. as of may 2014, the job salary ranges from $38k to $60k a year, depending on employer and the specialized responsibilities of the individual dispatchers.the majority of dispatchers can be found in california, texas, new york, florida, and illinois. 80% of dispatchers have their high school diploma or ged; there is no college course of study, but you can sign up for specific training program or train on the job. plenty of truckers recommend gaining some experience on the road before stepping behind the mic- it’ll build your credibility and provide valuable situational expertise.apply here:  top trucking dispatcher jobs  salary and job outlook of dispatchers for trucking companiesread more at news.careersingear.com

Comparing Human Resource Management in Multinational Companies in Hong Literature review

Comparing Human Resource Management in Multinational Companies in Hong Kong, and HRM in Hong Kong Local Companies - Literature review Example Their study was carried out to cover how local managers and professionals are managed in Western companies under joint ventures with local industries. Their study was able to cover 65 Chinese-Western joint ventures and they were able to establish that various Western human resources management have been implemented in China (Bjorkman and Lu, 1999). However, these companies were not able to completely implement human resources practices from their home country to their Chinese company. In other words, the local culture seems to play a huge part in the human resource management practices in Chinese companies. Sparrow and Hiltrop (1994) discuss that for Western companies, the assessment of performance are usually based on annual interviews between the individual and his or her superior, sometimes with the HR managers taking some part in the assessment process. For Chinese companies, individual employees usually take yearly self-assessment activities with the opinions of colleagues, subo rdinates, and superiors often considered in the evaluation process. One-on-one interviews as discussed by (Easterby-Smith, et.al., 1995) are not usual practices. Easterby-Smith, et.al., (1995) also point out that an imposing and personal approach to employee evaluation is avoided as much as possible for these Chinese companies. For MNCs operating in China, their HR practices are often influenced significantly, especially in relation to their local employees. The expectation for most local employees is for the application of their local culture in HR management and for multinational corporations (MNCs) the concessions would be an easier transition for them to make (Easterby-Smith, et.al., 1995). Child (1995) also discusses the focus given to individual performance and educational attainment predicting career development for Chinese firms. Moreover, favourable personal relations and the right political attitude seem to play also a strong role in the human resources management in Hong Kong firms. Favourable personal relations are part of the cornerstone of the Chinese culture which is also part of the socialist principles of management (Child, 1995). Wages have traditionally been managed by government bodies and age was often considered one of the most crucial predictors of employees’ earnings in government enterprises. In the 1990s, age became the more important determinant for earnings. More advanced education and training was also considered an important determinant for pay levels (Child, 1995). MNCs operated under these conditions and eventually influenced the determinants of pay levels in Asian companies. However, there are still differences in the management of these elements for local companies and MNCs in China because there is still resistance to the implementation of reform in the system, especially in relation to group incentive processes (Easterby-Smith, et.al., 1995). Bjorkman and Lu (1999) also emphasize that Western and Chinese models in HRM are different in various respects. For modern Western conceptualization of HRM, they consider employees as important resources which must be effectively managed. They consider the importance of systematic recruitment as well as training and development of human resources. They also consider personal involvement and participation in organizations as important

Fraud And Errors of the Companys Financial Statement Case Study

Fraud And Errors of the Companys Financial Statement - Case Study Example Finally, the detection risk which analyses the risk that auditors’ procedures would fail to detect a material error (Hall, 2013, pp. 691). Accsys Technology PLC is a chemical technology group quoted on the Alternative Investment Market (AIM) on the UK stock exchange. It develops and commercialises a range of transformational technologies that are based on the acetylating of wooden elements, such as particles, wood chips and fibres, and solid use for us as a leading, environmentally sustainable, construction materials. Analysis of the company’s most recent financial statements indicates some anomalies that need further investigations. These areas include revenue, gross profits, and remuneration whose balances show a large positive difference in 2014 as compared to 2013. Material misstatements in the financial statements are often as a result of an overstatement or understatement of revenues. It is crucial for auditors to presume that there are risks in revenue recognition. From the quantitative analysis (Appendix 1) it is clear that the company’s total revenue had materially increased by 78% in 2014 as compared to that reported in the year 2013. According to the financial director, the increase had been attributed to a 61% increase in Acoya revenue because of an increase in sales to Medite. This increase in sales to Medite is because the company had finished its built up stock which it was still utilizing earlier. There was also an increase in license income from Solvay and other revenues such as the sale of acetic acid. According to the financial statements, the increase in total revenue was as a result of an increase in revenues in the UK and Ireland by 183.70% (Appendix 2). This was further explained by an increase in revenue generated fro m one customer who represented 43% of this revenue and exceeded 10% of the group’s revenue. This area creates an audit risk because in 2013 the revenue generated from a customer did not exceed 10% of the Group’s revenue.  Ã‚