Intercultural Communication Through Photo Shopped Images

8 Research Essay Research Essay: Intercultural Communication Through Photo-shopped Images Shelbie Burris Intercultural Communication ? PCM 330 Professor Hayes June 9, 2016 Research Essay: Intercultural Communication Through Photo-shopped Images Fashion magazines, general women?s magazine and advertisements for beauty products use Photoshop regularly and emphatically to make woman look thin, blemish free, and generally aligned with the familiar American standard of female beauty. By featuring digitally altered woman on their covers and within throughout their pages, these media outlets are promoting this unattainable standard of beauty to woman all over the country on mass. By using Photoshop to erase any fat that might exist on a woman?s arms or thighs and any wrinkle under a woman?s eyes, they create a landscape in which woman rarely see images of other woman who look like them or anyone they know in the media. This use of digital manipulation creates a lack of real images of real women associated with beauty. According the video lecture What Is Culture, a major role of popular culture is to ?give you identity what it needs when it needs it? and the fashion media is failing is failing to do this for American women (J., 20 09). Of course, popular culture is a major method of intercultural communication and our relationship with it is very complicated. Many people respond very differently to all forms of popular culture in varying situations and contexts.

The Movie Crash, By Paul Haggis - 2046 Words

Nonverbal language is used a lot in society where we communicate with others around us by paralinguistic communication, gestures, eye contact, facial expressions, and clothing. As a society we speak with nonverbal language that are assumptions based on stereotypes that we develop as a society based on upbringing, media, and personal experience. Naturally and without deliberate thought, we develop certain assumptions about others based on race, ethnicity, and clothing. A movie called Crash that was made in 2004 and it is directed by Paul Haggis. The movie Crash stars Sandra Bullock who plays Jean Cabot, Matt Dillon as Sgt. John Ryan, Ryan Phillippe plays as Officer Tom Hansen, Ludacris as Anthony, and Larenz Tate as Peter. In the movie Crash, characters lives showcase the use of stereotypes and the â€Å"butterfly effect† that is shown in other lives that are used on a daily basis. Many of the issues demonstrated everyday in contemporary America. Examples of these issues are police abuse of power, white women scared of young black men, and people try to find themselves like the young black men in the movie Crash are trying to find their way in life. These stereotypes naturally carry assumptions when we meet new people or see new situations. These characters use non-verbal language and stereotypes to identify themselves throughout this movie. In the movie Crash assumptions are realised when Jean Cabot observes Anthony and Peter as she automatically sees two young black menShow MoreRelatedMovie Analysis : Crash By Paul Haggis1287 Words   |  6 PagesPaul Haggis’s film â€Å"Crash†, examines characters’ who’s seemingly diametrically opposed views of racial equality cause them to crash into one another. The characters of Officer Ryan and Officer Hanson played by Matt Dillion and Ryan Phillipe are affected when the crash provides them with introspection into to their own prejudice behaviors. The crash breaks up skewed fragments of their beliefs, ideas, and perceptions. Literally, crash means to move with force and speed into an object or obstacle followedRead MorePaul Haggis Crash: Movie Analysis2167 Words   |  9 PagesPaul Haggiss film Crash (2004) explores the social and racial tensions that are prevalent in contemporary Los Angeles. Crash is comprised of a series of vignettes in which peopl e lead parallel lives that briefly intersect throughout the film and converge through various car crashes in Los Angeles. Crash features an all-star cast, which includes Sandra Bullock, Brendan Fraser, Matt Dillon, Ryan Philippe, Than die Newton, Terence Howard, Chris Ludacris Bridges, and Larenz Tate. Through various vignettesRead MoreMovie Analysis : Crash By Paul Haggis2104 Words   |  9 PagesCrash is a drama film produced and directed by Paul Haggis. The movie was made about 12 years ago and dealt with the racial and social tensions in Los Angeles. This story that evolved over 2 days involves several key characters – an African American detective who has a brother who is into crime; the Caucasian District Attorney (DA) and his overpowering paranoid wife, a Caucasian police officer who is downright racist and an African American movie director and his wife, who have to interact with theRead MoreMovie Analysis : Crash By Paul Haggis Essay1305 Words   |  6 Pages The m ovie I chose to discuss for this paper is Crash by Paul Haggis. Once given the list of movies to watch my girlfriend suggested we match this movie because you see a lot of racism in it. Being in a rough time in the world right now social issues come close to me so I must watch it. In the movie there are a lot of scenes that connect to social issues that plague this world currently and many things I learned in class. I will attempt to bring each scene to a connection to social issue or thingsRead MoreMovie Analysis : Crash, Directed By Paul Haggis2010 Words   |  9 PagesCrash, a 2004 film directed by Paul Haggis, began by saying â€Å"It’s the sense of touch†¦Any real city, you walk†¦You brush past people. People bump into you. In L.A, nobody touches you†¦.I think we miss that touch so much that we crash into each other just so we can feel something†. The word â€Å"touch† suggests people contact with each other. â€Å"Feel† indicates a sense of emotion. In a society, where people from different background, culture, race, and ethnicity come in contact with others, each individualRead MoreThe 2004 Movie Drama ‘ Crash ‘ Is Directed By Paul Haggis,1499 Words   |  6 PagesThe 2004 movie drama ‘ Crash ‘ is directed by Paul Haggis, and it has a tremendous impact on human diversity. The movie addresses the problems that occur in today’s society such as: prejudice, racism, discrimination, racial profiling and stereotyping. The film explores the issues of social perceptions and how it can play a role in how one will perceive others. Usually when this happens there is no way of changing their minds about the individual(s). This type of behavior is common in society whenRead MoreMovie Analysis : Paul Haggis Academy Award Winning 2004 Film Crash Essay1108 Words   |  5 PagesIn Paul Haggis’ Academy Award-winning 2004 film Crash, many narratives intertwine to paint a picture of one of today’s melting pot cities: Los Angeles. Characters are challenged both to play into stereotypes of their races and counter them. The film relies on its viewers being familiar with myriad racial stereotypes; each scene is a guessing game, where the viewer must guess whether or not the character will act in a way that is stereotypical to their race, gender, etc. One such guessing game concernsRead MoreThe Tragedy Of The Red Tails1449 Words   |  6 Pagesthough, sometimes it is good to just allow people to feel raw emotions. Crash addresses the oppressed by labeling everyone as oppressed and by also labeling everyone as the oppressor, allowing the film to truly connect to all audiences. Paul Haggis uses the film Crash to portray what stereotypes people really think in, using the language as a vessel to take the audience within their own subconscious. In Paul Haggis’ 2004 film, Crash, he shows how closely seven completely different groups of people,Read MoreThe Movie Crash Essay1031 Words   |  5 PagesWriter-director Paul Haggis Movie â€Å"Crash† written in 2004, tells an interconnecting story of what Whites, Blacks, Latinos, Iranians, cops and criminals. Regardless of their Social Economic Academic or Political background, they are all defined in one way or another by racism. Crash represents the modern condition as a violent bumper car ride (Variety) which connects stories based on coincidences serendipity, and luck as the lives of the characters crash against one another. The movie presumes thatRead MoreDepth Analysis of the Movie Crash2037 Words   |  7 Pagesprovide a broad analysis of the movie Crash, and yet a specific picture of visual narrative techniques and audio techniques. The categories contributing to the nucleus and major movie components are theatrical elements, cinematography, editing, and sound. The Academy Award winning movie Crash is a story about society s controversial subjects projected in an in your face depiction of lives that in some way or another, cross. Depth Analysis of the Movie Crash The over-all theme of the film

Uncle Tom’s Cabin American History Free Essays

string(31) " they were tortured or beaten\." 1. Slavery in the nineteenth century was different than slavery during the colonial times because nineteenth century slaves were exactly that – slaves. In colonial times, black slaves were actually treated more like indentured servants. We will write a custom essay sample on Uncle Tom’s Cabin American History or any similar topic only for you Order Now Census records from 1651 indicate that Africans who completed their indentured servitude were set free as well as given their own land (McElrath, 2009). However, the practice of allowing indentured black slaves to be free increased the need for laborers and many landowners began requiring black people to become servants for life. This was unsuccessful and white landowners began to consider slavery as an option (McElrath, 2009). This differed from other countries and their practice of slavery because America began to implement complex and demanding slave codes that dictated exactly how slaves were to live and exactly what was required of them. For example, in 1661, Virginia devised a statute that required that newly born children would have the same status as their mother. As a result, the slave population continued to increase as female slaves gave birth to children (McElrath, 2009). Further, as time passed, America began to recognize slavery as a law, which also differed from other countries who relied on slavery. These laws required that all black people, even those that were already free, and their children would be considered slaves (McElrath, 2009). Therefore, Harry, the young son of Eliza was considered a slave because his mother was a slave (Stowe, Chapter 1, 2004). Finally, the nineteenth century practice of indentured servitude no longer applied to black people. Slavery is similar to indentured servitude but when black people are slaves they have no hope for freedom as they did during the colonial times. When a black person became a slave, he became a slave for life whereas a black indentured servant could look forward to a future of freedom. 2. According to Marie St. Clare, slavery is an essential aspect of life. Marie is a selfish and self centered woman who only cares about herself. She is constantly dreaming up afflictions in order to gain attention. At the same time, she views slaves with disgust and impatience (Stowe, Chapter 15, 2004). This may also be considered an argument against slavery as well. If Marie is so dissatisfied with her slaves then what is the point of having them in the first place? Marie’s husband, Augustine St. Clare denounces slavery and admits that it is evil. Augustine treats his slaves with compassion but also accepts slavery and continues to have slaves in his household (Stowe, Chapter 14, 2004). Although Augustine makes use of slaves in his own home, he does feel that slavery is morally wrong. This is in direct contrast to his brother Alfred, who strongly believes that the white race is the dominant race. A good example of this conflict comes in chapter nineteen when Prue, a slave from down the street, visits the St. Clare home selling rolls and tells Uncle Tom the sad story about the selling of her children as well as the death of one of them. Very shortly after, word comes that Prue’s master had whipped her to death. Augustine quite obviously disagrees with this act but admits that while he does not agree he is not going to do anything to make such events stop. He states that he is simply going to stay out of the way (Stowe, Chapter 19, 2004). Another example, tells of Augustine and his twin brother inheriting their father’s plantation and all the slaves. While Alfred embraced the notion of slavery and believed that dominating slaves was the rightful job a white man, Augustine had more compassion and â€Å"tamed† one specific slave and then gave him his freedom (Stowe, Chapter 19, 2004). Ultimately, the St. Clare family differed in their views on slavery but the fact remained that all three of these people relied on slavery every day. Marie was indifferent and Alfred wholeheartedly accepted slavery. However, Augustine felt that the danger of slavery would continue to be the difference in moral lines that human beings would draw with regards to what freedom meant and who it was meant for (Stowe, Chapter 19, 2004). 3. The paternalistic view towards slaves that many defenders of slavery internalized allowed them a sort of denial because deep down many of knew that enslaving human beings was morally wrong (Harper, 2003). Many Northern slave owners adopted their slaves and treated them like members of the family (Harper, 2003). However, kindness and compassion for slaves is never enough security for the slaves themselves. Uncle Tom had the good fortune to be sold to Augustine St. Clare and was treated respectably in his household (Stowe, Chapter 14, 2004). No amount of kindness could save Uncle Tom from the harsh reality of slavery after Augustine’s death. He is sold to Simon Legree, who is a cruel slave owner and treats his slaves in the worst possible ways (Stowe, Chapter 30, 2004). The Shelby’s own many slaves and they treat them kindly. However, Mr. Shelby, no matter how kind he is, has to sell some slaves and resolve some debt. In the end his kindness did not protect Uncle Tom from being sold (Stowe, Chapter 1, 2004). Similarly, the St. Clare family is mostly compassionate towards their slaves until Eva and Augustine die. Simon Legree becomes Uncle Tom’s next slave owner, and he is a harsh and cruel man, illustrating once again that the kindness of Augustine did not protect Uncle Tom from the cruelty of Simon Legree (Stowe, Chapter 30, 2004). Mr. Haley is largely indifferent to the slaves and sells and buys them when it will benefit him monetarily. His actions are not directly cruel but they do not ultimately protect the slaves either (Stowe, Chapter 1, 2004). Finally, George Harris tolerated slavery although his disbelief in Christianity prevented him from denouncing the moral problems associated with slavery. 4. The existence of a slave was a hard one. Many slaves ran away because they were tortured or beaten. You read "Uncle Tom’s Cabin American History" in category "Papers" Others ran away because the constant buying and selling of slaves tore apart families and many slaves escaped in an effort to reunite with their loved ones. Slaves were not allowed to get an education and were only provided the bare essentials for survival (Hayden, 2008). George Harris and his wife, Eliza are both slaves. George had the good fortune to work in a factory where he invented a machine that would clean hemp more efficiently. However, the owner of the factory believed he had invented the machine because he was lazy and removed him from the factory. As a result, George saw very little of his family. After some time passes, George decides to escape because he can no longer tolerate his existence as a slave. Further, George was being pressured by his master to take a new wife. George informs Eliza that he plans to escape to Canada and will try to secure her and Harry’s freedom once he gets there (Stowe, Chapter 1, 2004). George escaped slavery for the same reason that many other slaves escaped – he was tired of being treated so badly. Eliza also escapes when she learns that her young son, Harry had been sold. She had already suffered the loss of two children and did not want to lose her only remaining child. Eliza visited Uncle Tom’s cabin and he encouraged her to escape before being sold. Eliza tells them of her intention to follow after George and slips away before she can change her mind (Stowe, Chapter 1, 2004). While Eliza did not suffer direct abuse at the hands of the Shelby’s she did feel a compelling need to escape in order to protect her only remaining child. She obviously did not want to be separated from him, but she also did not want a wicked slave owner to get his hands on her son either. She felt her only option was to run. Ultimately, this husband and wife are both able to escape, but for very different reasons. George is tired of being treated badly and Eliza fears for the safety of her son. These two illustrations show the human nature of slaves and show their strong desires to be treated equally, remain close to their loved ones and protect their children. 5. The primary reason why slaves did not attempt to escape even when they outnumbered the white people is because they were afraid of being caught and returned to their rightful owners subject to even harsher treatment than before as punishment for trying to get away. This was the main obstacle slaves faced. If they were successful at escaping they really did not have any place to go because they lived in fear of being returned to their masters if caught. The main difference with the Federal 1850 Fugitive Slave Act was that it was ultimately created to keep the nation united. It was so controversial because it fueled the flames of the anti slavery versus slavery debated that continue to rage across the country. This Federal act allowed for a compromise. Texas gave up land in return for ten million dollars while the new states would not mention slavery and the issue would be left up to the individual states. Further, the act required that citizens participate in returning escaped slaves. Therefore, people helping slaves to freedom could face trial if they were caught aiding and abetting escaped slaves (PBS. org, 2009). Other things impeded slave action as well. For example, the slaves who belonged to Augustine St. Clare opposed action because they may have felt that life would not get any better than it already was. The slaves were treated with compassion and generally treated well when compared to other slave owners. At the same time, slaves belonging to Simon Legree may have been afraid to revolt because they feared for their lives if they were caught and returned to such a wicked slave owner. However, the interests of all slaves remained the notion of freedom but this freedom was not acted upon for fear of not finding anything better or fear of being caught and returned to an even worse life of slavery. Finally, many slaves may have felt that they were receiving everything they needed and allowed themselves to be dominated by the white people simply because they were afraid that nothing better would come along. They allowed the racial divides to continue because they were certain that black people would never be equal to white people and therefore, escape was futile (Stowe, 2004). 6. Slave rebellions were an extreme form of resistance by slaves against their white masters. Since the Haitian uprising in 1792, white landowners lived in fear of their African American slaves (Hooker, 1996). This slave rebellion proved that African Americans did not accept their status as slaves and there came a breaking point when they just needed to assert their independence and fight for their freedom. The Haitian slaves began an uprising that would leave thousands of people dead. Denmark Vesey was able to purchase his freedom but he was still very angry about the slave situation. Quoting scripture, Vesey motivated slaves to revolt and the result was countless white deaths. The slaves would post themselves at the doors of white landowners and start fires. When the whites came to the door they would be killed and then everyone else in the home would be killed also. Similar to the Haitian revolt, this revolt struck fear in the hearts of white slave owners. Nat Turner succeeded far more with his revolt. He and a slave named Will began the revolt by killing Will’s masters and then methodically killing all white slave owners they could and taking their slaves as part of their cause. Turner went into hiding and during this time the white slave owners were extremely afraid of his return (Hooker, 1996). The Underground Railroad was another form of slave resistance although it was a much more peaceful one. The Underground Railroad was made up of mostly black people, most famously Harriet Tubman, and some white people who helped fugitive slaves escape to freedom. This organization enabled many black slaves to find their freedom (PBS. org, 2009). However, many black slaves quietly resisted their white masters without escaping or revolting. For example, after Uncle Tom is bought by Simon Legree he befriends another slave by the name of Cassy. One afternoon he and Casey help each other in the fields and when Legree finds out he orders Uncle Tom to whip her. Uncle Tom refuses, which is a form of resistance, and he is beaten almost to death. However, he shows further resistance by accepting the beating in order to prevent the injury of a fellow slave (Stowe, Chapter 33, 2004). 7. Abolitionists such as Harriet Stowe called for an immediate end to slavery. In contrast the Anti-Slavery Movement of the 1800s was more of a gradual resistance to the continued use of slavery in the United States. Abolitionists wanted the entire slave trade to come to an end while the Anti-Slavery Movement was more concerned with stopping the spread of slavery into the colonies of the United States. Many abolitionists were Christian people who felt that slavery was against moral rules. However, abolitionism ended up being a gradual process as it took a great deal of time, energy and people to effectively gather the strength necessary to truly make changes that moved towards the freedom of black people. The Anti-Slavery Movement was able to make immediate changes with such passages of law as the Missouri Compromise of 1820 (Vernon-Jones, 2009). The Missouri Compromise determined which states would allow slavery and which states would not allow slavery. The compromise allowed the balance of power in Congress to be equal among slave and anti slave states (Vernon-Jones, 2009). Therefore, the Anti-Slavery Movement was able to immediately make some states free states and some states slave states. So while the Anti-Slavery Movement did not abolish slavery all at once as the abolitionists were trying to do, it did have more success making immediate and lasting changes than the abolitionists were able to do. Further, the primary way that abolitionists were able to gain support was through persuasion. Human persuasion is an extremely difficult task that takes a great deal of time. The Anti-Slavery Movement was more dependent upon actual laws and policy changes which made it more successful in the short term. However, neither movement was without violence as was evident in the Anti-Slavery activities at Harpers Ferry led by a famous anti slavery advocate, John Brown (Vernon-Jones, 2009). 8. All Northern whites were not committed to ending slavery. Many of them felt, as Augustine St. Clare felt, that slavery was wrong but they were not going to do anything about ending it because it certainly benefited their way of life. The senators included in the story held this opinion. For example, Senator Bird votes in favor of the Compromise of 1850 under the guise that slavery does not have anything to do with personal feelings but is more a matter of what the entire country wants instead. In other words, he defended his actions by agreeing that slavery was wrong but also realizing the importance that slavery had come to have in America. An example of this attitude is when Eliza and Harry come to his home looking for help and he helps them escape (Stowe, Chapter 37, 2004). Ophelia holds similar opinions. She does not agree with the idea of slavery while also believing that black slaves were inferior to white people. For example, she does not want Topsy, a slave friend of Eva’s, to touch her (Stowe, Chapter 25, 2004). However, after Eva’s death, Ophelia begins to realize that if a child could have such love towards the slaves, then she could to. She petitions to have Topsy given to her so she can reform her and then take her North and set her free. She finally begins to realize why she believes slavery is immoral through her relationship with a human slave (Stowe, Chapter 28. 004). While many people from the Northern states held similar opinions that slavery was bad many also disassociated themselves with the whole issue. Free black people and former slaves were not treated as cruelly as they were as slaves but they still did not gain equal status either. They were treated as human beings, but as inferior human beings. 9. The Christian churches and Northern economic inte rests helped contribute to the continuation of slavery because they also saw the economic value of slavery. The plantation owners in the North realized the benefit of slavery just as the Southern plantation owners did, even if they did not agree with the idea of slavery. This passive attitude allowed slavery to exist in America far longer than it should have. In this way, the North was every bit as responsible for the continuation of slavery as the South was. Many Northerners were unwilling to take a stand to help abolish slavery because it would hurt them economically, socially and in matters of convenience. This attitude helped contribute to what Stowe felt as the worst part of slavery – the separation of families. The book discusses the separation of parents and children often over the course of the story. Stowe repeatedly discusses the fear that parents will become separated from their children (Stowe, 2004). Further, Stowe felt that slavery as a whole corrupted everyone’s ideas because it allowed white people to view black people as inferior to themselves. Even non slave owners did not entirely embrace the idea that white people and black people were equal. The fundamental principle of slavery is an important component of American history and it was hard to let go of even when slaves earned their freedom. Stowe staunchly advocated for the abolishment of slavery but also for the equal treatment of black people. She believed that black people had equal rights to justice and freedom as those enjoyed by white people. She firmly believed in a society where colonization would be a reality even though equality was a long way off. However, when the white people agreed to colonize with the black people they would be taking one step towards helping justify the hurts caused by slavery (Stowe, Chapter 45, 2004). References Harper, Douglas. (2003). Slavery in the North. Retrieved on April 4, 2009 from http://www.slavenorth.com/index.html. Hayden, Scott. (2008). The underground railroad. Retrieved on April 4, 2009 from http://americanhistory.suite101.com/article.cfm/the_underground_railway. Hooker, Richard. (1996). Slave rebellions. Retrieved on April 4, 2009 from http://www.wsu.edu/~dee/DIASPORA/REBEL.HTM. McElrath, Jessica. (2009). Slavery in Colonial Times. Retrieved on April 4, 2009 from http://afroamhistory.about.com/od/slavery/a/colonialslavery_2.htm. PBS.org. (2009). The compromise of 1850 and fugitive slave act. Retrieved on April 4, 2009 from http://www.pbs.org/wgbh/aia/part4/4p2951.html. PBS.org. (2009). The underground railroad. Retrieved on April 4, 2009 from http://www.pbs.org/wgbh/aia/part4/4p2944.html. Stowe, Harriet Beecher. (2004). Uncle Tom’s Cabin. New York: Barnes and Noble. Vernon-Jones, Russ. (2009). John Brown. Retrieved on April 4, 2009 from http://www.arps.org/aro/john_brown.htm. How to cite Uncle Tom’s Cabin American History, Papers

Einsteins Theory of Relativity free essay sample

This paper discusses Einsteins Theory of Relativity and its background history. The author states that, in the early days, the basic principle of Einsteins relativity was confusing to the public and to scientists. The paper continues that the theory should not be different from the idea it conveys: Every motion must only be considered as a relative motion. Examples are presented. The paper concludes by reviewing the book, Einstein, History, and Other Passions by Gerald Holton. This principle not only maintains that it may equally be well to choose the carriage or the embankment as our reference-body for the description of any event. The principle rather asserts what follows: If we formulate the general laws of nature as they are obtained from experience, by making use of the embankment as reference-body, the railway carriage as reference-body, then these general laws of nature (e.g. the laws of mechanics or the law of the propagation of light in vacuum) have exactly the same form in both cases. We will write a custom essay sample on Einsteins Theory of Relativity or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page

10 Ways to Get the Job You Love

10 Ways to Get the Job You Love People generally get exactly what they are looking for, and people who are looking for a job- any job- are not an exception to the rule. They, in fact, illustrate the rule. They often make the mistake of settling for the first job opening available, which is understandable- responsible people have to do whatever it takes to meet their obligations. But if you don’t want to be searching again in a few months, you should do your best to get  a job you love from the beginning. Here are 10 simple things you can do to help  get once step closer to getting a job you love.Assess YourselfYou need to know what fits you the best. One simple way to do this is by taking self-assessment tests, which are typically short and widely available online- sometimes at no cost. Classic examples are available from Myers-Briggs or Keirsey. These tests will help you understand where your greatest potential for productivity, satisfaction, and success may be.Focus on the Best-Fitting JobsWhile the ur gent need may seem like the real issue, it is really the long-term need that deserves your attention. You will discover that as you assess yourself your focus will be much more finely tuned and you will find yourself looking for a job that is a good match. You will now be operating more efficiently, not wasting time filling out endless online applications for jobs you didn’t really want in the first place.Nail Your ResumeLisa Cefali and Alesia Benedict offer several insights into nailing your resume:Write the resume for the reader. The hiring authority does not care that you played varsity basketball in high school or that your hobbies include collecting stained glass. They want to see your experience and accomplishments. Give them what they want.Connect the dots. Make it easy to for the reader to see why you are a good fit for the job by connecting the dots between your talents and skills and the job.Don’t write an introduction. Write an executive summary (and name it such) of the information that follows.Use keywords. Write with the language that appeared in the job posting. Some resumes are scanned for matching keywords before being read by a human.Nail Your Cover LetterEvery cover letter should be written exclusively for each job and company to which you apply. Within a matter of seconds, the recipient should be able to see that you are an excellent candidate for the job. The cover letter should do that, causing them to take particular note of the details in your resume. Restate the defined requirements of the job and show how you meet or exceed those specifications.Nail Your InterviewDon’t go to a job interview to decide if you want the job, because you have nothing to decide until an offer is put on the table. Martin Yates, the author of the bestseller, Knock ’em Dead, says this about the interview:You go to a job interview to get a job offer. Nothing else matters, not the pay, the benefits, or the work environment; they are a ll irrelevant until an offer is on the table. The person on the other side of the desk is not your adversary. They want to find someone who can do the work, wants to do the work, and can get along with others so that they can and get back to their real work ASAP. Your job is to help them make that decision.Look for the Perfect MatchJob hunting is kind of like dating, only more complex and, typically, with more competition. Sign up with TheJobNetwork and let us help you find the perfect job match for you. Anybody can find a job. We can help you find the job you want.

The Old Man & The Sea essays

The Old Man & The Sea essays The Bible, To Kill a Mockingbird, and The Catcher in the Rye. All books. Old books that are still enjoyed by old and young readers alike. But what makes these books different from other books? Why are these classics and yet other books arent? Arent ALL old books classics? As we all know, and this paper will prove, is that not all old books are classics. There is a formula, or a blueprint that often can make the book great. The Old Man s known nothing in life other than fishing. And baseball. But theres more than that. Underlying topics, unanswered questions and a great struggle plague the reader as hes reading, and even after completing the book, leaving a sense of wonder much like other classics. First, we start with some undefined hints in the book. The novel uses its characters and events in a way that draws many comparisons to Jesus Christ. For example, if the fish was Jesus, it was consumed by the shark (death), but still his bones (the spirit or message of God) had a profound impact on the people who passed it and saw. Also, if the man is representing the worlds believers, and the fish is their faith and salvation, he should be wary of the evil of the world trying to take it away from him. Besides the obvious, more straightforward symbolism (the man carrying the beam, 3 days at sea, etc.), these demonstrate an aspect for the reader to ponder. Like this book, many classics have themes that are not as easily seen, like racism, religion, and capital punishment to name a few. These themes are often controversial, which is why these books are frequently challenged. Next are the unanswered questions. What happened to the boys family? Or Santiagos wife? What happens between the boy and Santiago at the end? Does Santiago adopt him? All of these are le...

Westen Civilization Essay Example | Topics and Well Written Essays - 1000 words - 1

Westen Civilization - Essay Example The Merovingians were a group of people who ruled the Franks (which included present France) for three hundred years beginning in the fifth century. Like their Roman predecessors, the Merovingians wielded power based upon one’s birthright, the aristocratic were destined to remain that way and likewise, the peasants would continue to live in poverty. As such, it behooved the king to ally the powerful. It was an unusual society in that the wealthy were the ones who practiced and fought the wars. However, the wars and aristocratic lifestyles required a great deal of money for upkeep so the powerful enacted an extensive series of laws known as the Salic Laws. With this, enormous fines were levied that might seem excessive and even ludicrous today. For example, not answering a court’s summons today might result in a contempt charge and a few hundred dollars fine. The penalty for that under the Merovingians was in excess of $180,000! By the year 700, Merovingians had embraced Christianity and the children’s teachings were based upon that philosophy entirely. The one thing that led to the Merovingians’ downfall was their decision to appoint mayoral families to control the royal palace. In the early eighth century, one such set of mayors, the Carolingians, began to peacefully seize power from the Merovingians and the Franks in what is now France. Withstanding an invasion from Muslims and with the blessings of the Pope, Pippin III deposed the final Merovingians in 751. Thus, the Catholic Church began its systematic control of Western governments, which continued unabated for almost one thousand years. Yet is was the son of Pippin III who was to gain the most fame Charles I of the Carolingians, who possessed the more famous name Charlemagne (pp 268-75) lived from 742 until 814. Known as the Father of Europe, the

Prime Minister's Question Time Essay Example | Topics and Well Written Essays - 750 words

Prime Minister's Question Time - Essay Example he tasked the prime minister to respond to whether his government will remain on record from 1920 as the only government that left the economic conditions of the citizens worse than he found them. In his response, he refuted the claims that the economic levels of the overall citizens were deteriorating rather citing the record from International Monetary Fund (IMF) that signifies that Britains economic growth was on the rise. the records from IMF also signified that employment levels were on the increase again according to the response by the prime minister. from the 2010 manifestation of providing better life conditions. growth, jobs, and wages are increasing despite inflation. he refuted the issue of failing to attain economic growth through arguing that women employment and the youths employment levels are on the increase. From the Prime Ministers point of view, the energy policy and minimum wage policy are dangerous and will preset negative shifts of the within the economy. tax c uts that the government is providing is not only ensuring life is fair for the low income earners but also reducing the government reduction. Reduction of public spending and ensuring appropriate tax reports remain among the significant achievements leading to economic growth. He dismissed the idea of increasing minimum wage arguing that it will influence inflation and that focusing on overall economic growth is the essential factor. He disagreed with the idea of reducing the amount spent on defense to 2% of GDP arguing defense was a crucial factor within the growth of an economy. after the establishment of the inquiry committee six years the opposition accused the government of failing to table a report or focus on means of delivering the inquiry report of UKs involvement in the war in Iran. Cameron accused the opposition for voting

Health Economics Essay Example | Topics and Well Written Essays - 500 words - 2

Health Economics - Essay Example However, as an industrial segment, this submarket appears to be shrinking the countries like the United States. Hence, increased competition appears to be the major problem of this submarket. Even some professional websites such as CompleteLongTermCare.com (2012) do not consider the present situation has arisen due to increased competition. Rather, shrinking submarket is giving way to malpractices. According to Yahoo! Inc. (2012), the long term care facilities have a composite value of 1148.9 as of 7th November, 2012. On this specific day, the amount of change was -0.26%, which means that the submarket is shrinking. If the data of past few years are analyzed, then we find that this submarket is shrinking since the global economic recession. Reduction of service costs coupled with deterioration of service quality is a prominent problem given that in absence of competent healthcare services, public are suffering from chronic shortcomings to the system as a whole. â€Å"There are nursing homes that are surprisingly cheaper than the others. They even offer great deals and promos which can sound too good to be true. No matter how good their deals may be, always remember that they are cheap for a reason. Some nursing homes cost less because they offer less.† (CompleteLongTermCare.com, 2012) Furthermore, a recent study by the US Department of Health and Human Services (n.d.) indicates that at least 10% of the patients (who get admitted to a nursing home annually) are possibly going to stay there for at least the next five years and more. Like Europe, America may also be soon suffering from the problem of a vast population of senior citizens and old age groups. Strangely enough, although demands for TLC are thus poised to increase, quality of services are being preponderantly compromised (Saltman et al, 2006) The proposals enumerated above will

Stroke Case Study | Pathophysiology and Care Delivery Plan

Stroke Case Study | Pathophysiology and Care Delivery Plan This paper will discuss the case study relating to the patient, Mrs Amelia Middleton, and answer a series of questions relating to the pathophysiology of stroke, nursing care of the patient, and response to pharmacological issues with her treatment Question 1 Farrell Dempsey (2014b) define the pathophysiological characteristics of an ischaemic stroke as being the disruption to cerebral blood supply due to an obstruction in a blood vessel (p. 1649). This disruption can be described as an ischaemic cascade, which commences with a fall in cerebral blood flow to less than 25mL/100g/min (p. 1649). When this occurs, neurons are unable to maintain aerobic respiration, causing a decrease in adenosine triphosphate (ATP) production. To combat this, mitochondria switch to anaerobic respiration, which produces large amounts of lactic acid, causes changes in cellular pH levels, anaerobic respiration is less efficient, and neurons are not capable of producing sufficient ATP to fuel the depolarisation processes (Farrell Dempsey, 2014b, p. 1649; Craft, Gordon, Tiziani, 2011). With the loss of ATP production, the active transport across the cell membrane ceases, leading to the destruction of the cell membrane, releasing more calcium and glutamate, vaso constriction and generation of free radicals. As the cascade continues, intracellular pressures increase, causing oedema (Craft, et al., 2011, p. 192). This oedema reaches it maximum after about 72 hour, and slowly subsides over the following two weeks. There are four types of haemorrhagic stroke, namely intracerebral, intracranial cerebral aneurysm, arteriovenous malformations, and subarachnoid haemorrhage, all with varying pathophysiology (Farrell Dempsey, 2014b, p. 1661). The most common type is the intracerebral haemorrhage, which is mostly found in patients with hypertension and cerebral atheroschlerosis. Certain types of arterial pathology, brain tumour, and the use of medications may also cause intracerebral haemorrhage (Farrell Dempsey, 2014b). Bleeding related to the condition is most commonly arterial and normally occurs in the putamen and adjacent internal capsule, cerebral lobes, basal ganglia, thalamus, cerebellum and brain stem (Farrell Dempsey, 2014b). Intracranial aneurism is dilation of the walls of a cerebral artery developing because of weakness in the arterial wall (Farrell Dempsey, 2014b). Presumed causes of aneurysms are weakness in arterial walls, congenital abnormalities, hypertensive vascular disease, head trauma, infection, or advancing age. Aneurysms can occur in any area of the brain but commonly occur at the circle of Willis arteries. Arteries affected by aneurysms are the internal carotid artery, anterior cerebral artery, anterior communicating artery, posterior communicating artery, posterior cerebral artery and middle cerebral artery (Farrell Dempsey, 2014b). Arteriovenous malformations are caused by abnormalities in embryonic development or are the result of trauma. It is the formation of a mass of arteries and veins without a capillary bed, whose absence, leads to dilation of arteries and veins with eventual rupture. This type of haemorrhage is common in younger people (Farrell Dempsey, 2014b). Subarachnoid haemorrhage may occur because of arteriovenous malformation, intracranial aneurysm, trauma or hypertension. Most common causes are leaking aneurysms in the area of the circle of Willis or a congenital arteriovenous malformation of the brain (Farrell Dempsey, 2014b). Both ischaemic and haemorrhagic stroke have modifiable and non-modifiable precipitating factors. Modifiable factors are those that can be changed and include: (Al-Asadi Habib, 2014; Jarvis, 2012) Non-modifiable factors are those that cannot be changed or altered, and in concert with modifiable risk factors, can indicate populations at higher risk. The factors are: (Al-Asadi Habib, 2014; Jarvis, 2012) Question 2 The nursing care required for the patient within the first 24 hours would initially include a neurological assessment, especially if thrombolytic therapy has been administered (Hinkle McKenna Guanci, 2007). Nurses need to use the Glasgow coma scale (GCS), check vital signs pupil reaction and limb assessment. If the GCS falls during or after treatment, patients need to have an urgent CT scan to exclude haemorrhagic stroke. These observations need to be recorded every 15 minutes for the first 2 hours after thrombolytic therapy, then every hour for the next 24 to 48 hours (Hinkle McKenna Guanci, 2007). Oxygen therapy will only need to be administered if the patient becomes hypoxic, which occurs if the oxygen saturation (SaO2) levels fall below 95% saturation. Blood sugar levels need to be monitored, as it is common for post stroke patients to become hyperglycaemic. Patients also need to be in an electric bed with the cot sides up and the head at a 30-degree angle, which reduces the ri sks of choking and falls (Catangui Slark, 2012). Suction should be available at the bedside in case of angioedma. Electrocardiograms need to be performed regularly to detect any abnormal changes in heart rhythm. The patient is already in atrial fibrillation but this may alter if thrombolytic therapy is administered, as such, this requires assessment on an hourly basis. The nurse should also take the time to provide information to family members regarding the patient’s treatment (Felicilda-Reynaldo, 2013). The patient and family need to be informed why thrombolytic therapy is needed, what the desired outcomes are and if there are any adverse effects. When this treatment is needed, it is often in an emergency and can be frightening for family members to see their loved one in pain or distress (Felicilda-Reynaldo, 2013). Question 3 Thrombolysis is the division of a blood clot or thrombus by the infusion of a fibrinolytic agent (drugs that are capable of breaking down fibrin, the main constituent of blood clots) into the blood (Tiziani, 2013). Thrombolytic agents act by activating plasminogen to form a proteolytic enzyme, plasmin, which attaches to fibrin, and consequently, breaks down the clot (Tiziani, 2013; Catangui Slark, 2012); this process is called clot resolution. Thrombolytic agents vary in there action, for example, Alteplase and Reteplase, are recombinant tissue plasminogen activator (r-tPA) drugs that have fibrin specific actions, adhering to fibrin bound plasminogen, Tenecteplase, a genetically engineered tissue plasminogen activator (tPA) shares similar traits (Tiziani, 2013; Catangui Slark, 2012). In contrast, Streptokinase is a non-specific plasminogen activator, which attaches itself to both fibrin bound plasminogen and unbound plasminogen (Tiziani, 2013). The use of thrombolytic agents on stroke patients is time-critical. Catangui Slark (2012), supported by Hinkle McKenna Guanci (2007) and Farrell Dempsey (2014b), describe a set of contraindications for the use of thrombolysis in stroke patients, these include age, blood pressure greater that 185mmHg/110mmHg, GCS score less than 8, time from onset of symptoms less than 4Â ½ hours, or previous stroke or myocardial infarction. This is not an exhaustive list, but is relevant to the case study patient. From these indicators it can be shown that the patient falls into a category that contraindicates the use of thrombolysis in the treatment of her condition, i.e. her blood pressure is 200mm/Hg/110mm/Hg, and that it has been at least 6 hours since onset of conditions. Question 4 Aspirin is both a non-steroidal anti-inflammatory (NSAID) and anti-platelet drug (Tiziani, 2013, p. 4 511). In its NSAID function, the drug acts to inhibit prostaglandin production, which is a mediator of inflammatory response and thermoregulation (McKenna Lim, 2012). The anti-platelet properties of the drug inhibit the production of thromboxane A2, which is a vasoconstrictor that normally increases platelet aggregation (McKenna Lim, 2012). Contraindications for this drug are for people with allergies to Salicylates, haemorrhage, and gastrointestinal bleeding (Tiziani, 2013; McKenna Lim, 2012). Administration is by oral pathway. In the context of this case study, because the patient is not eligible for thrombolysis, aspirin would be beneficial in lowering the risk of further stroke by reducing the chance of further thrombosis forming through its anti-platelet properties. The risks in this context are exacerbation of her hypertension and possible bleeding; however, in this circums tance the prescription of aspirin is appropriate. Carvedilol is a lipophilic vasodilating non-cardioselective ÃŽ ²-blocker (Leonetti Egan, 2012). This drug is used to treat hypertension by blocking norepinephrine binding to ÃŽ ±1-adrenergic receptors in addition to both ÃŽ ²1-adrenergic and ÃŽ ²2-adrenergic receptors (Leonetti Egan, 2012). Contraindications for this drug include bradycardia, heart block, diabetes, and bronchospasms (McKenna Lim, 2012). Administration is by oral pathway. In the context of the case study, the administration of carvedilol is desirable because of her hypertension. It is further suggested that carvedilol contributes to a reduction in cardiac arrhythmias such as atrial fibrillation (Watson Lip, 2006). The risk associated with this drug include hepatic failure, oedema, and deterioration if the patient is in heart failure (McKenna Lim, 2012; Tiziani, 2013) Atorvostatin is a hydroxymethylglutaryl co-enzyme A (HMG-CoA) reductase inhibitor used to treat hypercholesterolaemia or hyperlipidaemia (McKenna Lim, 2012). The drug acts to inhibit production of cholesterol by blocking HMG-CoA reductase from completing the synthesis of cholesterol (Tiziani, 2013). Administration is by oral pathway. In the context of this case study, Atorvostatin is not indicated for administration without further investigation into potential underlying causes, such as, heart disease or hypercholesterolaemia. Question 5 In the context of this case study, atrial fibrillation could indicate heart disease, but further investigation would be necessary to determine this. Factors such as age, hypertension, ischaemic stroke, family history of myocardial infarction, and erratic pulse are evident and are all indicators towards heart disease (Bordignon, Corti Bilato, 2012). McKenna Lim (2012, p. 676) also associate coronary artery disease, myocardial inflammation, valvular disease, cardiomegaly, and rheumatic heart disease with atrial fibrillation. Pharmacologically, the drugs considered for intervention include heparin, warfarin, and carvedilol (Watson Lip, 2006). Both Heparin and Warfarin are anticoagulant drugs. Heparin is a fast acting, intra-venous or subcutaneously administered anticoagulant used in the acute setting, with changeover to orally administered warfarin, whose anticoagulant effect is evident after 36-72 hour, for longer-term use (Tiziani, 2013; McKenna Lim, 2012). In context of the case study, aspirin use would be discontinued if heparin and warfarin were administered, as these drugs are recorded as having an adverse reaction (Tiziani, 2013; McKenna Lim, 2012). These drug types have contraindications for active and potential bleeding, so issues such as haemorrhoid bleeding may exclude these drugs from administration (Tiziani, 2013). As previously stated, Carvedilol is a nonselective ÃŽ ²-blocker (Leonetti Egan, 2012). This drug is administered orally and are safe in combination with heparin or warfarin (Tiziani, 2013). Contraindications for this drug include bradycardia, heart block, diabetes, and bronchospasms (McKenna Lim, 2012). This drug had both antihypertensive properties and has been shown to reduce cardiac arrhythmias such as atrial fibrillation (Watson Lip, 2006). The risk associated with this drug include hepatic failure, oedema, and deterioration if the patient is in heart failure (McKenna Lim, 2012; Tiziani, 2013). Conclusion This paper has discuss and identified the pathophysiology of stroke, discussed the nursing care of the stroke patient, and identified and discussed pharmacological interventions available to treat the patient. Page 1 of 6 20/09/2016 2:53:40 PM

The Difference Between Life and Breath :: essays research papers

The Difference Between Life and Breath   Ã‚  Ã‚  Ã‚  Ã‚  Respiratory therapists are highly skilled practitioners who provide treatment, management and care of patients with breathing deficiencies and abnormalities. I chose to go into this profession not just for the money, as some might think, but because of my own life experiences in having to deal with taking care of my Dad, who died from third stage emphysema and because my son has asthma. Part of my acceptance into the respiratory program at Ivy Tech was to job shadow a therapist for a day. I chose to do this at St. Clare Medical Center in Crawfordsville. I called to set up my appointment for the job shadow and found out I would be shadowing Pam Ehrie, which was good because I already knew her as she helped to care for my Dad and also cared for my son.   Ã‚  Ã‚  Ã‚  Ã‚  I arrived at the Respiratory Department at 10 a.m. on Monday of the following week and Pam came out to greet me with a scrub jacked and a name tag and briefly explained that I would go with her to make her rounds for the day. â€Å"Oh yesterday would’ve been a much better day to have come,† she exclaimed. â€Å"We had three codes so there was a lot more going on and it would‘ve given you a better idea of what we really do.†   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"What are codes?† I ask, although I already had a pretty good idea.   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Oh that is when the patient arrives and they are basically gone, not breathing, and we have to recessitate them back to life.† Pam says. â€Å"I forget that you are just starting into this, so if there is anything that I say and you do not understand it, just ask me.†   Ã‚  Ã‚  Ã‚  Ã‚   Pam is a rather petite, bubbly individual who stands about five foot tall with shoulder length reddish brown hair and green eyes. She is pretty, with a warm smile that hugs you when you first meet her and a friendly face with kind, gentle eyes. Pam has been a therapist for fourteen years and she also went through her schooling at Ivy Tech. She loves her job, co-workers, and helping others. â€Å"It is my passion in life,† she says. She embraces the idea that she is giving a better quality of life to others. She is also the senior Registered Respiratory Therapist on staff at St. Clare Medical Center and she does all of the clinical sequences with the new students at Ivy Tech.

Philosophical Movement that Shaped Philippine Education Essay

Pre-colonial period During the pre-colonial period, education was still decentralized. Children were provided with more vocational training but fewer academics. Philippine schools were headed by parents or by their tribal tutors. They employed a unique writing system known as baybayin. Spanish Period When the Spanish first arrived in Manila, they were surprised to find a population with a literacy rate higher than that of Madrid. During the early Spanish period, most education was conducted by religious orders. The church and the school both worked together. All Christian villages had schools for students to attend. Spanish missionaries established schools immediately after reaching the islands. There was a separate school for boys and girls. The wealthy Filipinos or the Ilustrados were accommodated in the school. The Educational Decree of 1863 created a free public education system in the Philippines, run by the government. It was the first such education system in Asia. First Republic The Malolos Republic: Also called The First Philippine Republic Because of the destruction of many schools and to the peace and order condition, all the schools were closed for the time being. Aguinaldo decreed that all diplomas awarded by UST after 1898 be considered null and void Article 23 of the Malolos Constitution mandated that public education would be free and obligatory in all schools of the nation under the First Philippine Republic Aguinaldo included an item for public instruction amounting P35, 000 in the budget for 1899. August 29, 1898, the Secretary of the Interior ordered the provincial governors to reestablish the schools that had been abandoned before. American Period American Expeditionary forces were sent to Philippines with a mission to destroy the Spanish Armanda in Manila Bay as part of the strategy to defeat the Spaniards in the Spanish-American War ranging at that time in Cuba. ï‚â€"Americans won, and on the Treaty of Paris on December 10, 1898, the Philippines was ceded to the United State by the Spanish for the paltry sum of US $20 Million. 1898, American occupied Manila. Reopened schools where in the American Soldiers were the first teachers. Education should be  universal and free for all regardless of sex, age, religion and socio-economic status of the individual. Act No. 74, established the public primary school in 1901 and intermediate school in 1904 which provides free public education. Thomasites – group of professionals sent by the United State Government who where assigned to teach English language. Act No. 372, required all provinces to maintain a provincial high school. 1901 – Philippine Normal School was founded to train teachers. 1908 – University of the Philippines was established. Education was the means of giving people and orientation towards a democratic way of life. Japanese Period 1941- the Pacific War broke out and the Philippines came under the Japanese occupation. Department of Education, Health and Public Welfare – its function is to reopen schools and to make reports to the Japanese Administration. Military order no. 2 in 1942 – Japanese educational policies were embodied in the Military Order No. 2. The Philippines Executive Commission established. Schools were reopened in June 1942 with 300,000 students. Third Republic During the period from the proclamation of the Third Philippine Republic on July 4, 1946, under the administration of President Manuel Roxas until the pre-martial law days of the Marcos regime, the country’s educational philosophy was in accordance with the provisions of Article XIV, section 5 of the 1935 Constitution which provides that: all educational institution is under the supervision of and subject to regulation of the State the government shall provide at least free primary instruction and citizenship training to adults. the educational aims are to develop moral character, personal discipline, civic consciousness, and vocational efficiency and teach the duties of citizenship religious education is optional Universities enjoy academic freedom the State shall create scholarships for gifted citizens. Fourth Republic ï‚â€"n 1972, the Department of Education became the Department of Education and Culture by the virtue of Proclamation 1081 which was signed by President Ferdinand Marcos. on January 17, 1973, President Marcos ratified the 1973  Constitution by Proclamation 1102. The 1973 Constitution set out the three fundamental aims of education in the Philippines, to: ââ€" ¦Foster love of country; ââ€" ¦teach the duties of citizenship; and ââ€" ¦develop moral character, self-discipline, and scientific, technological and vocational efficiency. ï‚â€"On September 24, 1972, by Presidential Decree No. 1, the Department of Education, Culture and Sports was decentralized with decision-making shared among thirteen regional offices. In 1978, by the Presidential Decree No. 1397, the Department of Education and Culture became the Ministry of Education and Culture. The Education Act of 1982 provided for an integrated system of education covering both formal and non-formal education at all levels. Section 16 and Section 17 upgraded the obligations and qualifications required for teachers and administrators; while Section 41 provided for government financial assistance to private schools. This act also created the Ministry of Education, Culture and Sports. Fifth Republic On February 2, 1987, a new Constitution for the Philippines was ratified. Section 3, Article XIV of the 1987 Constitution contains the ten fundamental aims of education in the Philippines. It is also seen that under the 1987 Constitution, only elementary school is compulsory. In 1987 by virtue of Executive Order No. 117, the Ministry of Education, Culture and Sports, became the Department of Education, Culture and Sports. The structure of DECS as embodied in the order remained practically unchanged until 1994. On May 26, 1988, the Congress of the Philippines enacted the Republic Act 6655, the Free Public Secondary Education Act of 1988, which mandated free public secondary education commencing in the school year 1988–1989. On February 3, 1992, the Congress enacted Republic Act 7323, which provided that students aged 15 to 25 may be employed during Christmas and summer vacation with a salary not lower than the minimum wage. 60% of the wage is to be paid by the employer and 40% is by the government. On May 18, 1994, the Congress passed Republic Act 7722, the Higher Education Act of 1994, creating the Commission on Higher Education (CHED), which assumed the functions of the Bureau of Higher Education, and supervises tertiary degree programs. On August 25, 1994, the Congress passed Republic Act 7796, the Technical Education and Skills Development Act of 1994, creating the Technical Education and Skills Development Authority(TESDA) 2000s and K-12 Program In August 2001, Republic Act 9155, otherwise called the Governance of Basic Education Act, was passed transforming the name of the Department of Education, Culture and Sports (DECS) to the Department of Education (DepEd) The goal of basic education is to provide the school age population and young adults with skills, knowledge and values to become caring, self-reliant, productive and patriotic citizens. 2010s and the K-12 Program The start of this century’s second decade saw a major improvement in the Philippine education system. In 2011, DepEd started to implement the new K-12 educational system, which includes the new curricula for all schools. In this system, education is now compulsory. The implementation of the K-12 program is â€Å"phased†. The K-12 Program means Kindergarten and the 12 years of elementary and secondary education, which is part of the Educational Program of President Benigno Simeon â€Å"Noynoy† C. Aquino III.

Response to Cyrano de Bergerac the movies Cyrano de Bergerac and Roxanne essays

Response to Cyrano de Bergerac the movies Cyrano de Bergerac and Roxanne essays The author of Cyrano de Bergerac is Edmond Rostand. Edmond Rostand was born on April 1, 1868 in Marseille, France. He was obsessed with literature in general, but was especially interested in theater. His first drama was called The Romantics, then Cyrano de Bergerac, Chantecler, and The Last Night of Don Juan. Cyrano de Bergerac was his greatest work and accomplishment, the first production was on December 28, 1897. Edmond died on December 2, 1918. He was a French poet and dramatist who wrote for 30 years. I liked Cyrano e Bergerac, but it was a sad story. I liked watching the movie Roxanne. It was in English and in color, I also understood the plot since I read the book. I didn't like watching the French version with subtitles because I don't take French, so I didn't understand it. It was hard to watch what was going on, listen to the tone of the voices, and read the subtitles at the same time. Sometimes I got lost or didn't know how the lines were expressed. For instance, whether the person was sad, happy, or mad. I also like to be able to just watch a movie, when they are in English you don't have to hang on each word or read what they just said. It's not the same with subtitles at all. You interpret everything very differently. You can pick up the sound of the voice through the French, but it's still very different. I would have rather watched the old black and white version because it was in English. I think I would have understood it a little better. Reading Cyrano de Bergerac was very helpful when we watched the movies. When I read it by myself to catch up I was very confused because it was hard to make the transition of who was talking. When we read it in class and different people played different parts it was much easier to follow along. The different voices helped in the transition of who was talking. It was also a little difficult sometimes because sometimes something would n ...

Service quality in hong kong restaurant The WritePass Journal

Service quality in hong kong restaurant Abstract Service quality in hong kong restaurant AbstractIntroductionLiterature ReviewMethodologyFindingsStaff:Information:Process:Food quality:Atmosphere:AnalysisConclusionManagerial implicationsRelated Abstract This report is to identify and examine the issues of service quality throughout restaurant industry. Personal survey was carried out in Hong Kong to collect positive and negative expediencies in restaurant. The personal survey categorised into five groups: staff, information, process, food quality and availability. The result will show a range of satisfiers and dissatisfies relating to the experiences in restaurant. Introduction Nowadays, many customers are more demanding on service quality in service industry such as hospitality and tourism. Since 1880s the service quality was began toward to the worldwide trend, many restaurant companies realised that a quality of food, in itself, is not guaranteed to maintain competitive advantage (Van der wal et al, 2002). The purpose of service quality is to delivery of excellent or superior service relative to customer expectation which is recognised as a multi dimensional construct (Zeithaml and Bitner, 1996). Service quality improvements will lead to customer satisfaction and cost management that result in improved profits (Steveson, 2002). Especially for customer service has major impact in service quality, customer service has become a unique component of both product and service sectors as well as the developments in information technology many businesses found that customer are being more demanding and knowledgeable. Not only has that, according to Moore (1987) s hown that many researchers had recognised that service quality could gain competitive advantages for company. Therefore, many companies are increasing attention to improve their service quality (Ghobadian et al, 1994). This report will investigate the levels of service quality in restaurants. It will examine the importance of service satisfaction and meeting customer expectations and studying the SERVQUAL model and the total quality management model. For the purpose of this study, the service quality in restaurants includes staff, decoration and layout, location, menu and information, food quality, hygiene and food process. Customer experiences in restaurant will be assessed by identifying the experience of satisfaction or dissatisfaction by using the Critical Incident Technique (CIT). Literature Review Furthermore, customer to customer experiences is getting more important in todays experience economy, in order make customers are staging memorable, special, and above and beyond service experiences plays an important role. These customer to customer experiences will help company gain a competitive advantage in the competitive service industry. There are many methods and models of evaluating service quality. SERVQUAL is a model that provides a technique for measuring and managing service quality, this has According to Parasuraman et al (1988) from Figure 1, SERVQUAL has five features dimension which are tangibles, reliability, responsiveness, empathy and assurance. These components are to measure the gap between customer satisfaction and expectation. SERVQUAL is assuming the service quality is critically determined by the disparity between the expectations and perceptions of the customer and the service actually delivered (Curry and Sinclair. 2002). In addition, service quality can be defined as the extent to which a performance of company meets a customer’s need or expectation (Wisniewski 2001). Consequently, these are to improve and provide service to customer and a strategy to be a loyalty and have a luxury experience at company. Moreover, ‘Service quality is a multilevel construct consisting of the aforementioned three sub dimensions’ studied by Brady and Cronin (2001). The first dimension is interaction quality, it is formed of attitude, behaviour and expertis e of the service provider. The second dimension is physical environment quality, it is formed of ambient conditions, design and social factors of the service facilities. Lastly, the outcome quality dimension is formed of waiting time, tangibles and valence. Secondly, Totally quality service (TQS) is a continuous improvement process, it involved leadership, measurement tools and organisational culture, it is the product delivered to the customer is a service rather than a manufactured object and customer satisfaction is the ultimate goal in both cases (Karen,1997). It is focuses on customer needs and expectations, the company should understand what customer needs and their expectations before designing and implementation, also in order to maintain the competitive edge, the company must to identify their customer’s needs and meet the customer satisfaction (Asher, 1989). In terms of restaurant, they need to understand their target customer eating behaviour in order to design the menu which suit customer expectation. Moreover, company having a good leadership system, an organisational culture and a team of good commitment employees would improve business process which result in improvements in service quality. This can be an improvement in service performance outcomes or cost based values, high levels of service quality will lead to high levels of customer satisfaction. Parasuraman et al (1991) conceptualised the Zone of tolerance theory and suggests that service quality perception are dependent upon consumer’s expectations. Company in order to understanding and measuring the satisfaction of customer, they used Critical incident technique (CIT), it’s provide a starting point and a process for advancing company through a learning experience (Davis, P J 2006). The CIT can provide a powerful data analysis tool to increase knowledge which is relating to company’s performance (Bitner et al, 1990). The purpose of CIT is to investigate any causes of the problem and then advance some solutions to address the problem. Grove and Fisk (1997) used the CIT to investigate how customers get along with each other in entertainment parks. They found that it is appropriate and reasonable behaviour in service situation as well as individual situation. CIT is a ‘story telling’ method which provides a variety sources of data by allowing respondents to determine which incidents are the most relevant to the phenomenon   being investigated (Grewler, 2004). This CIT method has been successfully used in many studies provides and justify of the methodology of this report. Methodology The primary objective of this study is to identify service experiences in restaurant industry. CIT is one of the popular research method in the service literature and it is especially useful when researching phenomenon (Edvardsson and Roos, 2001, Bitner et al, 1990). Furthermore, it involves a classification technique in order to analysis qualitative data. This research is based on face to face interviews with prepared questionnaires (Appendix 1). This is to collect the past experiences in restaurants from interviewers as well as the average spending in restaurant critical incident were gathered by asking interviewers to recall the most memorable experience of service quality they had in restaurant. The interviews were carried out in late March 2011 in Hong Kong, China. The reasons of chosen this place was because I am interesting the service quality in my home town as well as Hong Kong is a cosmopolitan city that gathered al kind of different type of restaurants. Interviews were conducted in two days. The interviewers were picked up at random places around Hong Kong. This was to make sure the data I collect could be more accurate as I could. Findings A total of 55 results were collected from 40 respondents, 31 were female and 9 male. 29 respondents can recall their good experiences when they were in restaurant whereas 26 respondents can also recall their bad experiences when they were in restaurant. The results were sorted into 5 categories, these data would help readers to understand the main issues of service quality in restaurant industry. Staff: Satisfier- the staffs are quite friendly, well explained of the menu and also recommended their popular recipe for us. Satisfier- I am a vegetarian, the staff recommend some good vegetarian menu to us and she was very patient to answer our requires. Dissatisfier- the service performance was not as good as I expected, I waited 10 minutes till one of the staff came over or asking order. Information: Satisfier- the menu display very well and the picture of the recipe from the menu are almost the same to what we had. Dissatisfier- the restaurant is not easy to find and did not have many advert on magazine or official website. Therefore, it is not easy to find out more about the restaurant. Process: Satisfier- the process was very efficiency, from taken order fill the food delivery only took 10 minutes. Dissatisfier- I waited for so long till the food came, even though there were not many customers at that moment Food quality: Satisfier- the food taste very nice and well displayed. Satisfier- I am a big eater and the portion is huge which is suitable for me. Dissatisfier- the food was very expensive and did not worth for $1000 for four people. Atmosphere: Satisfier- the restaurant location was outskirt of town which was very nice and quiet as well as suitable for gather some friends for a chat and gathering or some business meeting. Satisfier- in the Valentine ’s Day, me and my girlfriend went to a restaurant, the lighting inside the restaurant was very romantic we had a good time at that restaurant. Dissatisfier- the tables were very close to each other, we felt very uncomfortable. There were too many people waiting for table so we can not stay in that restaurant for a bit longer. Analysis The graph shows the satisfaction of service quality in Hong Kong restaurants. The graph shows that the majority of customers are satisfied with the service quality of restaurant. For the most important is staff performance, 19 respondents can recall their experience of staff service quality, 12 of them are satisfied with the staff’s service, they think that staffs are friendly and introduce the popular recipe to customers. On the other hand, 7 respondents are dissatisfied with the staff’s service, they think that the staff have no manner and took long time to take order. These could shown that the staff’ performance are important and have a directive effect on total service quality. Many restaurant companies are trying to increase the attention to improving service quality especially staff performance, some companies consider service quality is more important than product quality as well as good service quality could improve sale performance and improve profit (Ghobadian et al, 1994; Stevenson, 2002). Customer satisfaction depends on worke rs in the restaurant team knowing their role and working to a common objective (Macanlay, S and Cook, S 1995). Customers think that uniformity is what customer service teams seem to strive for such as standard uniform to all staff and standard greetings, these could improve the company image and professional. Furthermore, restaurant manager should also set a clear service standards and objectives and monitor and jointly review staff performance. For example: how long it takes to process customer calls and orders, letters to customers conforming to company style, use of telephone greeting and handling customer complaints. Other than staff’s performance, food quality is essential in service quality to restaurant in order to be successful. It is because good food can keep customer return and building up loyalty. 10 respondents can recall their good experience of food quality, they think the taste of the food was very good and well display. Also, customers think that the size of the portion is important as well. However, 5 respondents could recall their bad experience of food quality, some of them think that the food was tasteless and other respondent had a experience that the food was over cooked. Food is the main element in restaurant as it is a purpose that customer coming for. Moreover, food quality is important to restaurant and also should exceed customer expectation. Restaurant should be knowledgeable of what the expectation is and what customer needed from the restaurant in order to provide the best food to their target customer, especially in Hong Kong, there are many different type of cu rry themed restaurants, they all had different target market of customers and loyalty, it is because the restaurant managers understand that different customer loves different taste and can not fulfil all customers’ taste. After food quality, process is also important to restaurant operation, its included how long it takes to deliver the food to customer and the whole experience in the restaurant, if the restaurant operation run smoothly, it could gain added value.5 respondents could recall their good experience in the restaurant, most of them were happy with the process and think they are very efficiency. However, 3 respondents could recall their bad experience of process in the restaurant. Most of them were not happy with the delivery time, customer waited over 20 minutes for the food and some of them respondents waited for too long for worker to come and take orders. The process and operation have to be efficiency in the restaurant, these could increase the customer cover in the restaurant and improve in sales. In addition, information is how customer receives news and information from restaurant, the picture and text of the food from the menu should be accurate to the real food. 4 respondents were satisfied with the information such as menu and leaflet of the restaurant. They think that the menu layout was clear and easy to look. Addition to the restaurant advertised on many food magazine which help customers easy to find the place and fully described what is the theme of the restaurant and what kind of food they do in the restaurant. But 3 respondents were dissatisfied with the information, mainly, they were not happy with the menu, they think that the menu was too simple and without the ingredient inside the menu could case misunderstanding, also the food was not accurate to the picture from the magazine. Information is important to restaurant because it involved the communication and relationship with customers, customers have higher expectations if the restaurant is on the magazine and well promoted. For the most important is the menu design, good menu layout and pictures could attract customer. Finally, atmosphere inside the restaurant has a direct impact to service quality, atmosphere is including the lighting, personal space and decoration inside the restaurant. 4 respondents could recall their good experience in terms of atmosphere in the restaurant, one of the respondent said the lighting is important if customer are couple for a special meal as well as decoration. However, only 1 respondent was complaining that the table cover was too close to each table which didn’t have enough personal space and can not relax during the dinner. Decoration and atmosphere are essential to restaurant, it can gives a good image to customer and added value to service quality. Conclusion This report has examined customer perceptions of service quality in terms of staff’s performance, process, information, food quality and atmosphere in restaurants in Hong Kong using the critical incident technique. Perceived service quality is highly subject to different people, there are many definitions of quality that emphasize this aspect of customer (Juran, 1974). However, there is always an improvement in terms of service quality. The result shown that the customers are more concern and recognise the important on service quality into five main areas: staff, process, information, food quality and atmosphere. The hospitality industry such as restaurant seems increasing to be acknowledging the message that quality is satisfying the needs and expectations of the customer (Lockwood, 1995). Moreover, it managing quality is a particularly difficult and complex problems, the restaurant needs to face the manufacturing problems of providing a high quality food to satisfy customer, it also needs to counter the problems of service delivery through the high level of interaction between staff and customer (Lockwood, 1995). The report shown that the majority of respondents were satisfied with the service quality, 64% are satisfied to overall service quality in the restaurant. Especially staff and food quality are the main concern and have a direct impact to service quality, 22 respondents were satisfied with these areas. However, there are 34% are not satisfied with overall service quality in restaurant and mainly 12 respondents were dissatisfied with the staff and food in restaurant. Which has told us that there are improvement in service quality in restaurant. Managerial implications The results of the report have shown that there are many issues should be improved by manager of restaurant operation and training. This report could provide opportunities to the restaurant management for improvement in order to gain more competitive advantages. It is clear that much dissatisfaction in staff’s performance and food quality. The respondents in this research though that these two elements are important in service quality. In terms of staff’s performance, in order to provide exceeding service to customer to meet their needs and satisfaction, management should provide regular training to employees. Also in the food quality, the front house staffs should always asking for opinion of food from customers and having regular meeting with kitchen staffs sharing the commends from customers, not only on food quality also on overall performance. For some chain restaurants, they standardise the food quality and staff’s quality, they set a standard of staff’s quality for staff to follow to guideline to serve the guest and as well as on food control. Process also need to be improved, management need to make sure that the operation runs smoothly and aiming for no mistake in any steps, efficiency service could satisfy customer. Atmosphere and information are based on their target customer, the management should be understand their customer interest and provide suitable environment for customer.

Google talks with groupon are ended without deal Essay

Google talks with groupon are ended without deal - Essay Example al Shareholder Services) reported that Google’s overall ranking on corporate governance was just 0.2% in comparison with Standard and Poor’s 500 firms – in other words it outranked just one of the other companies (rankforsales 2004). One of the major areas of concern was the way the founders and other insiders were given extra voting rights through the IPO. These share holders had the power of 10 votes per share as compared to the normal share holders who had 1 vote per share powers (rankforsales 2004). Another concern was that of low independent board membership ratio. This shows that founders of the company have not been too keen on losing control over the reins of the company. Groupon is still a closely held company. The company is expected to grow very fast and is today the number 1 player in its category. The company has been using innovative marketing concept called â€Å"reverse marketing†. Here the company does not force customers to buy through blatant advertising but through providing them with information regarding discounts and gives them the choice to decide which products to buy. The company uses the collective buying concept to offer huge discounts to customers and provide the businesses a huge database. The unique way of business which the company follows has provided the company a negative working capital situation. This means the business gets money upfront from their customers and pay their business partner later on as followed by Wal-Mart also. Mismanagement of the deal seems to be behind this break-off. The problem seems to be the break-up fee that Google has offered. As a part of compliance management, the company which has agreed to be sold is bound by the breakup fee agreement. However, many companies do not comply by the initial agreement and accept counter offers from other firms. In this case Google has publicized about the fee being the dampener. This can be a possible activity to put pressure on the management of Groupon to agree

Strategy, Business Information and Analysis Assignment - 2

Strategy, Business Information and Analysis - Assignment Example When a company does not know how to tackle the complexity being contributed by the external factors, the only option for addressing such issues would be to develop, design and implement a strategy. However, before going to implement, the strategy, it is highly significant to take into account the external and internal factors along with considering the examples of successful and failed strategies. In the following parts of this paper, first strategy has been defined in which Mintzberg’s 5Ps have been included. Subsequently, it is followed by the evolution of the word ‘strategy† has been provided. After that part, different schools of thoughts have also been included. Before the part addressing the question of strategy construction, the answer of the question (Does strategy matter?) has been provided. Strategy is a broad term (Snyder, 1999). Strategy has a specific definition and sense particularly within the context of business (Campbell et al. 2002). In this regard, Mintzberg (1987) defines strategy can have five different types of definitions: plan, ploy, pattern, position and perspective. And each is separately defined and explained below. Strategy can be defined as a plan (Mintzberg, 1987). It can be a course of action, a set of guidelines for carrying out specific actions for dealing with a particular situation (Mintzberg, 1987). Mintzberg (1987) further explains that this definition has two dimensions: the plans are developed in advance and concentrated and careful efforts are utilised for developing such plan. Subsequently, strategy can work as a ploy (Mintzberg, 1987). In this type of situation, an organisation tries to manoeuvre for the purpose of discouraging competitors from taking certain strategic action Mintzberg (1987). In this type of strategy, the organisation is not really interested to implement what it

What Mary Surratt Did to Change U.S. History Term Paper

What Mary Surratt Did to Change U.S. History - Term Paper Example Actually, it was the first case of the official female execution in the United States. Her son, John Surratt was also thought to participate in the assassination. †Mary Surratt was born to Archibald (who died when Mary was two years old) and Elizabeth Anne Jenkins in the southern Maryland town of Waterloo† (DeWitt, 1984 p.34). Her family was rather big – she had two brothers. Mary went to the Ladies School in Virginia. Her life was quite difficult since she became wife when she was only 16 years old. She was forced to marry John Harrisson Surratt, a Roman Catholic farmer. The spouses had three children – one daughter and two sons. The Surratts turned out to be good businessmen – they had a tobacco farm, operated several shops and in this way increased their income greatly. Despite being a prosperous family, they still had tough financial problems because of the husband constant drinking. â€Å"One biographer suggested that John Surratt was physically and emotionally abusive to his wife† (Larson, 2008 p.75). ... Mary had no other way as to sell her house to its former owner for a very small amount of money and move to the District of Columbia. That house was the ownership of her late husband and she remade the second floor to have a boarding house there. That business kept her on her toes and provided her children with sustainable level of living. At the trial Mary’s son John admitted that he was involved in the plot of Lincoln kidnapping but did never take part in the plot of his assassination. He was following the president that day of the murder but he had nothing to do with his death. Moreover, he denied that his mother had any relation to this matter. That day she was reported to visit one of her tenants to withdraw the rent and then she came home and got in her daily home routine. ‘Though, later John Lloyd later testified against her, saying she gave him a package containing field glasses and told him to make ready the shooting irons† (Swanson, 2007 p.43 ). Moreover, after the assassination she sheltered John Wilkes Booth, who was considered to be the assassin – he was seen to stop at her boarding house just after the murder. After a two-week trial Mary Surratt was admitted to be guilty, though she claimed to be innocent. The judge was governed by the clues found at her home place and several testimonials from the respectable citizens. The execution was demanded to be through hanging and Mary Surratt was allowed to have a priest before the execution. The ceremony took place in the square with the tickets being sold in advance. Mary’s death wasn’t as easy as of the rest of convicts. She suffered for more than 5 minutes in the noose. Concluding everything stated above it must be mentioned that Marry Surratt played a great role in the USA history. It is

Growing Up Essay Example for Free

Growing Up Essay The two poems I will be using are FOLLOWER and DIGGING. THe two poems say that at first, when you are young, you admire your father and constantly look up to them. However, eventually you see that it is highly unlikely that he can follow his father into jobs and so you want to become independent and do things yourself, without the need to look after your parents. At the beginning of Follower, he wants to be like his father; strong, powerful yet gentle, loving and a expert at his job. These connote to the admiration shown by Heaney towards his father, this is shown in the poem by The horse strained at his clicking tongue, An expert and Sometimes he rode me on his back dipping and rising to his plod. All of those examples combined implies that he is strong, in control, an expert with a horse-plough and he still has time for his son. He uses enjambament at the end of the second stanza, with a single pluck of reins, indicates it is in one swift movement, suggesting that he is entirely in control. In addition, he compares his father to a ship with phrases and similes such as his shoulders globed like a full sail strung , dipping and rising and mapping the furrow. These connote to the power, strength and degree of proficiency he has and uses with the horse-plough. In the fifth stanza he is still in admiration for his father, I wanted to grow up and plough, but realises that he will not be able to as he feel over burdened in expectations to be like his father and is constantly in his fathers shadow, All I ever did was follow in his broad shadow around the farm. At the end of the poem he is ambiguous as he loves his dad but wants him to go away as he is unable to tolerate his father being a nuisance, But today it is my father who keeps stumbling behind me, and will not go away. The final five words, and will not go away inimates that he is showered with guilt as he no longer wants to be around his father and have such a close relationship anymore. In Digging he starts off watching his father digging in the flowerbeds from above, inside the house. This is reinforced by the phrase Under my window at the start of the second stanza. The second line in the second stanza is memetic to the sound of digging, with the emphasis on the rs, s and the gs. The enjambament leading to the third stanza shows that these memories are extremely vivid as he changes from his father digging in the gravel to digging in the flowerbeds in one flowing movement. In comparison with Follower he signals admiration of fathers adeptness and uses many technical words to elevate the status of digging with phrases such as The coarse boot nestled on the lug and the shaft against the inside knee was levered firmly. Also the second quote connotes a machine by using words like levered. He uses a couplet of lines as a pivot to change the focus of the poem from his father to his grandfather and uses the term old man to show affection for them. Similarly to his father he admires his grandfather and is almost lauding about his skill and efficiency by saying My grandfather cut more turf in a day than any other man on Toners bog. In the penultimate verse he is depressed as he cannot follow in the family tradition literally, Ive no spade to follow men like them. In contrast to Follower, in the final stanza he decides to dig metaphorically with his pen, enabling him to follow his father, Between my finger and thumb the squat pen rests. Ill dig with it. In conclusion, there are many similarities between Follower and Digging, such as admiration, love and sadness and very few contrasts like in Follower he wants his dad to leave him alone, but in Digging he follows his fore-fathers metaphorically by digging with a pen instead of a spade.

Morality and Cognitive Decision Making Experiment

Morality and Cognitive Decision Making Experiment Moral Ethical Development Chapter II: Literature Review Researching the moral development, ethical decision making approaches, and the adoption of utilitarian ethics on the part of Taiwanese CPAs begins with a thorough literature review of these specific topics. The intent of this chapter is to evaluate the research instruments used for supporting and validating the hypotheses of this study as well. For purposes of clarity, this chapter is organization into three sections, starting with a review of moral development theories. The second section concentrates on the most commonly used instruments for completing measurement of ethical judgment and decision-making, with the last section of the chapter presenting an overview of empirical studies designed specifically to measure Taiwanese CPAs’ relationship to ethical evaluation and ethical intentions and overall moral development. Introduction to Moral Development Much of the foundational work completed in moral development is attributed to theorists who together have refined the key aspects of this field in the last twenty-five years. The evolution of moral development theories has concentrated on increasingly on its role in defining psychological aspects of moral development (Rest, 1979). Adding to the body of knowledge on moral development are the works of Kohlberg (1976) and Piaget (1932). In conjunction with Rest (1979), the works of these two theorists show specifically how the development of moral delineations and definitions are formative and not absolute, and have specific attributes associated with each. As accountancy is a field that relies heavily on trust and the fulfillment of fiduciary responsibilities, the importance of ethical judgments in the field of study is clear. Accountants and CPAs need to be the sustainers of public trust in the accounting and auditing professions. Ironically however one of the world’s largest scandals, Enron, was architected by accountants and auditors, which lead the U.S. government to legislate into law the Sarbanes-Oxley (SOX) Act of 2002. Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical judgments in the accounting profession, several studies that are empirically based have had as their objective an assessment of the development of moral judgment, moral frameworks, and skills at assessing the ethical dilemmas that occur in the fulfillment of their professions. In researching and defining the moral development of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and moral values through the study of their respect for rules. Paiget (1932) wrote The Moral Judgment of the Child to add to the field of knowledge on moral development. Paiget writes that â€Å"all morality consists in a system of rules, and the essence of all morality is to be sought for in the respect which the individual acquires for these rules† (p.13). Relying on observation as a research approach and completing interviews with a cross-section of boys to see how their comprehension of rules influencing the game was completed, Paiget was able to construct theories of moral development and the development of moral judgment. Paiget defined the concept of children developing morally through a progression from heteronomy, through stages of autonomy, finally to equity. Based on this research Paiget created a specific framework which describes the stages in conceptualization of moral decision-making and judgment, leading to the finding of rules presence and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990). The development of stages of Cognitive Developmental Theory (Piaget, 1997) are defined as follows. The first phase is where sensory-motor intelligence (younger than two years old) is prevalent. The second stage is pre-operational thought (two to seven years old) that serves as the foundation for creating more concrete concepts in the future. The third stage is called concrete operations and occurs between seven to eleven years old, with the fourth stage being formal operations that occur from eleven to adulthood. Paiget observed that by age 7, children begin playing with and cooperating with one another. Secondly Paiget observed children in the 11 to 12 age range see rules as permeable, capable of being negotiable and mutually agreeable. Theorizing that children are not born with the ability to understand and apply moral standards yet learn them over progressive stage, Piaget (1997) began creating a moral development theory that forms the foundation of Kohlberg’s creation of his own theories of moral development as well. Kohlberg refined and developed a six-stage sequence mode model and subsequently and empirically proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral reasoning theory is a cognitive developmental theory that seeks to understand the reasoning behind how adults decide what course of action in morally right or wrong. Furthermore, Kohlberg’s theory develops sequentially through three levels of moral development,, with each level subdivided into two stages (Table 1), Kohlberg’s cognitive development theory is today regarded as a model and framework for ethics education according to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987; Shenkir, 1990) It’s clear that Piaget had a significant influence on the findings and conclusions of Kohlberg. This is evident for example in the second and third stages Kohlberg defines, which are exactly the same as Piaget’s. Despite this same approach to defining the specific level of moral development, Kohlberg differs from Piaget on the fourth through sixth stages of development. The factors that are driving the differences are the interpretations of internal moral convictions justice and that Kohlberg sees as overriding social expectations, norms, and values. Kohlberg’s work on moral development provided a foundation for further analysis of moral development and the formation of moral judgment as well. Specifically focused the measurement of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and throughout maturity children, then adults, become more attuned to moral development.(Kohlberg, 1981). Throughout the remainder of this life Kohlberg concentrated his efforts on moral education and the propagation of his theories. Despite the alignment of Kohlberg’s findings and analyses to Piaget (1997) and others in the area of normative moral development being aligned to the developmental phases of a child’s then adults’ life there are many critics of this view including the following academicians and theorists (Gilligan, 1993, , 1998; Gump, Baker, Roll, 2000; Reimer;, Paolitto, Hersh, 1990; Rest, Narvaez, Thoma, Bebeau, 1999, , 2000; Shweder, 1982; Spohn, 2000; Sullivan, 1977). Specifically these theorists have centered on four specific questions that form the foundation of their critique of Kohlberg’s theories (et.al.). First do the processes involved in moral reasoning foster and sustain moral behavior over time? Theorists remark that Kohlberg’s theory supports critical thinking regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this argument theorists contend that the lack of longitudinal empirical evidence to support the claim that the higher the level of moral judgment, the higher the level of moral behavior. During his lifetime, this was often discussed and presented as a critique of his work, an assessment he agreed with saying â€Å"I understand the theory of justice reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development† (Kohlberg, 1984). Whether or not knowing is equal to doing, knowing must typically come before doing, and so Kohlberg states that â€Å"the study of moral reasoning is valuable in its own right† (Kohlberg, 1984). Second, the suppositions that the only aspect of moral reasoning is justice when in fact there are many other factors to consider. The theorists have said that Kohlberg’s theories tend to overemphasize the perception of justice as the foundation for making decisions. Theorists have long argued that in addition to justice, additional factors including compassion, caring, and other interpersonal feelings may play an important part in moral reasoning. (Rest, Narvaez, Thoma, Bebeau, 1999; Spohn, 2000) The third major question of Kohlberg’s analysis is the minimal amount of empirical evidences for post-conventional level thinking , a critical assumption that underscore much of what Kohlberg based his analysis on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the analysis is an assessment of Kohlberg’s theories and the over-reliance on the role and influence of Western culture. Critics and theorists contend that there is equally if not more emphasis specifically from Eastern cultures as well that have not been taken into account (J. C. Gibbs, 2003; Spohn, 2000). As a result of these critiques specific to his work, in 1985 Kohlberg decided to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once thought to be present. In addition, there appears to be a dearth of evidence of support the fifth stage of his model, and in fact theorists pointed to little support from previous empirically derived research. In addition to the above points, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is credited with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical data for the fifth and sixth stages stating that statistically significant findings had supported his framework, despite the critics and the lack of empirical studies that could be replicated by other theorists. The fifth and sixth stages are clearly centered on post conventional thinking, which is a limitation of Kohlbergs framework. The book Lawrence Kohlberg: Consensus and Controversy (Modgil Modgil, 1986) defines the shortcomings of the fifth and sixth stages of the Kohlberg model in depth, with several of the theorists mentioned in this literature review being the primary critics of Kohlberg’s theories. Analysis of Rest’s Theories James Rest (1979) developed a revision of the developmental process of moral judgment by looking at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rest’s moral judgment model is significantly different than Kohlberg’s (Rest, 1979). According to theorists, â€Å"For the measurement of moral reasoning, Rest’s model assesses an individual’s tendency to use concepts of justice based on social cooperation in his or her moral thinking, while Kohlberg’s model assesses an individual’s use of justice concepts, focusing more on exchange and individual interests† (Elm Weber, 1994), p. 346) Rest (1986) consequently a Four Component Model that captures for types of psychological processes must take place for an individual to experience moral behavior. The Rest Four Component Model is summarized by the key points below: Moral Judgment: the individual must make judgment on what should be the right thing to do. In other words, a person should be able to determine the appropriate action that is morally correct. Moral Sensitivity: This is defined as the interpretation of individuals’ actions in terms of responding to their overall assessment of situation. The intent of this aspect of the model is to refer to how an individual’s conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends. Moral Motivation: the essence of defining and prioritizing moral decisions over competing contextual perceptions of morality. Moral values are, according to this model, above personal values. Moral values are always thought about first when making a decision. Moral Action: The sense of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual needs to have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the total model. Assessing the Cognitive Moral Decision-Making Model The ethical decision-making of accounting, auditing and financial professionals have increasingly come under fire due to the major ethical lapses of these professionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly responsible for SOX legislation in the U.S. and a marked rise in compliance globally, preceded by the savings loan debacle of the 1980s, have together served as the catalyst of high levels of interest in the ethics of CPAs and finance professions (Cohen Pant, 1993; Lampe Finn, 1992; McNair Milam, 1993; Ponemon Gabhart, 1990; Shaub, 1994) From this body of research with regard to compliance surrounding ethics, Lampe and Finn (1992) have defined three dominant types of ethical decision making models. These are defined with the context of audits, and include agency models, cognitive models, and professional code-implied models. The intent of the study is primarily focused on the cognitive model component first, as it is the most pervasively used in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993). Accounting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a strong sense of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to try and decide which choices are, and if and how a decision might affect others (i.e., they try to determine if an ethical issue exists). The analysis next begins with an assessment that the use of moral judgment is also critical for the development of doing what ought to be done. The next step is to develop the moral intent and define just what exactly needs to be done. As part of this step the relative strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a given alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984). Recognize Moral Issue (Moral Sensitivity) Make Moral Judgment (Moral Judgment) Establish Moral Intention (Moral Motivation) Act Moral Behavior (Moral Action) In summary, the defined model of cognitive moral decision making, which is often referred to as Rest’s four component model, is used pervasively through the majority of accounting ethics research, and is also used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the analysis of survey results completed as part of this dissertation as well. The Cognitive Ethical Decision Making Model is specifically focused on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort. Illustrating the Defining Issues Test (DIT) One of the other major contributions Rest (1979) made in ascertaining the ethics levels of respondents throughout his research was the development of the Defining Issues Test (DIT), which is also used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the DIT model continues to supplant and enhance knowledge in the key area of empirical ethics research (Rest, 1979). How the DIT is constructed begins with a measurement of the individual’s responses to moral dilemmas often defined in the context of scenarios or short vignettes that explain the key concepts behind the concepts being tested. Through the use of these scenarios or vignettes, the respondents’ views of ethics and morality emerge (Rest 1979). The test is typically written yet has also been placed on websites to make it possible for respondents from many different locations geographically to take the test at the same time. It is considered one of the more effective tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short version) is accompanied by 12 stage specific questions (items). The respondent next reads the dilemma and chooses one of three decisions that align with their perception of the situation. Following this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to rank the four most important items using multiple choice questions. The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is true with most research methods, the use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the reliability factor of the DIT instrument over the MJI. The MJI requires the interviewer to assess the subject’s response and assign a value to that response, introducing bias into the analysis of results (Elm Webber, 1994). This method of scoring used in MJI could potentially influence the reliability of the results since the analyst who is interpreting the responses of the subject rather than the subject choosing a response from alternatives (Elm Webber, 1994). A typical structure of the DIT is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral arguments in each dilemma relating to moral reasoning. Each of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation given their perspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a score that indicates the respondents’ moral and ethical reaction to the points made. A score of four points is given for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the scores, with statistical analysis programs increasingly being used to manage this process. Often the scores are also measured as a series of indices as well. The Principled Index (P index or P score) is the most commonly used one in this field of research today (Rest, 1979). The first score mentioned is often the â€Å"P† score (principled morality) which defines the level of a respondents’ ethical cognition. This is a metric that quantifies the level of respondents’ reaction to scenarios and vignettes that are identified as Stage 5 and Stage 6 in the Rest’s theory. In addition to the â€Å"P† score, the â€Å"D† score quantifies responses fro all stages rather than just those identified in Stages 5 and 6. Critics have contended that the â€Å"P† score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of â€Å"P† as a measure of ethical cognition, Rest wrote â€Å"†¦represents the sum of the weighted ranks given to principled items and is interpreted as the relative importance given to principled moral consideration in making a moral judgment. (p.101). Further supporting the reliability of the DIT test are the inclusion of control variables, or items that are purely included to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approach to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of â€Å"M† and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable. Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of internal validity measures completed as well, with a test-retest methodology used to track internal validity. Scores on these tests using the statistical technical called Chronbach’s alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT scores tend to have a high correlation level to education and a low correlation to gender, religious beliefs and affiliates, and gender. The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revised updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the presence of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore limited comparative data is available. This is especially true for accountant specific studies undertaken since the introduction of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the latters’approach to managing reliability (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanese CPAs. Empirical Analysis of Accountants through the use of DIT The concepts of moral development theory have provided the financial accounting profession with much opportunity for empirical research and investigation. While specific empirical studies have defined the current level of moral development of business majors including finance and accounting students, professional auditors, tenured and lecturing accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have focused on the relationship between moral development and various accounting specific behaviors. The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The impact of the six stage theory Kohlberg has often discussed and analyzed in the works cited in this research are also analysed using Rest’s four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a pragmatic approach to analyzing the research. Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P scores of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979). After completing the analysis and calculating the mean DIT P scores, the results showed scores between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P scores of the three respondent audiences were as follows: college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) stated that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis it’s clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population. In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second study defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific study is the definition of specific disciplines in the study as well including math, psychology, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychology majors. The researchers list the mean DIT P scores of 38.75 for the respondents who are male accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, attributable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score median value of 43.19 for college seniors. The use of the â€Å"M† value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the exposure or not to an ethics course. Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes; there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example. In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of staff, supervisor, manager, and partner were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the supervisor level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level. Clearly the decline in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not necessarily refute ethical moral development theories. Following this research an paradigm (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners. Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the propensity to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, that shows a significant negative relationship between rank and DIT P scores (managers-35.7; partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores. Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a liberal college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two institutions that offer accounting degrees. The first institution included in the survey drew respondents from a private college where the accounting major curriculum is part of the liberal arts program. The second institution is a state university where accounting majors were not required or encouraged to take liberal arts courses. There were 143 total respondents in the study that completed the DIT, and the analysis of the results highlighted statistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of freshman from both learning institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased. Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to â€Å"†¦suggest that liberal learning in college may be an important factor in the development of the student’s and accounting practitioner’s moral reasoning† (p.204). The integration of accounting curriculum in liberal arts broader learning institutions has since become a foundational element in ethics research, and is relied on as a theoretical construct of the research completed in this dissertation. The dynamics involved in the moral development and perception of â€Å"whistle blowing† was studied in an empirical study that had 106 internal auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of experimental scenarios and vignettes surrounding a fraud case and experimental treatments that elicited the perception of internal auditors of â€Å"whistle blowing†. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of â€Å"whistle blowing† from the standpoint of personal punishment as a risk of unethical behavior than those with high DIT P scores. Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The internal auditors who scores lower on DIT P scores saw the act of â€Å"whistle blowing†, it can be inferred, as an external event that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental. Paradoxically however the main affiliation factors including punishment of others had little if any influence on the perc Morality and Cognitive Decision Making Experiment Morality and Cognitive Decision Making Experiment Moral Ethical Development Chapter II: Literature Review Researching the moral development, ethical decision making approaches, and the adoption of utilitarian ethics on the part of Taiwanese CPAs begins with a thorough literature review of these specific topics. The intent of this chapter is to evaluate the research instruments used for supporting and validating the hypotheses of this study as well. For purposes of clarity, this chapter is organization into three sections, starting with a review of moral development theories. The second section concentrates on the most commonly used instruments for completing measurement of ethical judgment and decision-making, with the last section of the chapter presenting an overview of empirical studies designed specifically to measure Taiwanese CPAs’ relationship to ethical evaluation and ethical intentions and overall moral development. Introduction to Moral Development Much of the foundational work completed in moral development is attributed to theorists who together have refined the key aspects of this field in the last twenty-five years. The evolution of moral development theories has concentrated on increasingly on its role in defining psychological aspects of moral development (Rest, 1979). Adding to the body of knowledge on moral development are the works of Kohlberg (1976) and Piaget (1932). In conjunction with Rest (1979), the works of these two theorists show specifically how the development of moral delineations and definitions are formative and not absolute, and have specific attributes associated with each. As accountancy is a field that relies heavily on trust and the fulfillment of fiduciary responsibilities, the importance of ethical judgments in the field of study is clear. Accountants and CPAs need to be the sustainers of public trust in the accounting and auditing professions. Ironically however one of the world’s largest scandals, Enron, was architected by accountants and auditors, which lead the U.S. government to legislate into law the Sarbanes-Oxley (SOX) Act of 2002. Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical judgments in the accounting profession, several studies that are empirically based have had as their objective an assessment of the development of moral judgment, moral frameworks, and skills at assessing the ethical dilemmas that occur in the fulfillment of their professions. In researching and defining the moral development of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and moral values through the study of their respect for rules. Paiget (1932) wrote The Moral Judgment of the Child to add to the field of knowledge on moral development. Paiget writes that â€Å"all morality consists in a system of rules, and the essence of all morality is to be sought for in the respect which the individual acquires for these rules† (p.13). Relying on observation as a research approach and completing interviews with a cross-section of boys to see how their comprehension of rules influencing the game was completed, Paiget was able to construct theories of moral development and the development of moral judgment. Paiget defined the concept of children developing morally through a progression from heteronomy, through stages of autonomy, finally to equity. Based on this research Paiget created a specific framework which describes the stages in conceptualization of moral decision-making and judgment, leading to the finding of rules presence and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990). The development of stages of Cognitive Developmental Theory (Piaget, 1997) are defined as follows. The first phase is where sensory-motor intelligence (younger than two years old) is prevalent. The second stage is pre-operational thought (two to seven years old) that serves as the foundation for creating more concrete concepts in the future. The third stage is called concrete operations and occurs between seven to eleven years old, with the fourth stage being formal operations that occur from eleven to adulthood. Paiget observed that by age 7, children begin playing with and cooperating with one another. Secondly Paiget observed children in the 11 to 12 age range see rules as permeable, capable of being negotiable and mutually agreeable. Theorizing that children are not born with the ability to understand and apply moral standards yet learn them over progressive stage, Piaget (1997) began creating a moral development theory that forms the foundation of Kohlberg’s creation of his own theories of moral development as well. Kohlberg refined and developed a six-stage sequence mode model and subsequently and empirically proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral reasoning theory is a cognitive developmental theory that seeks to understand the reasoning behind how adults decide what course of action in morally right or wrong. Furthermore, Kohlberg’s theory develops sequentially through three levels of moral development,, with each level subdivided into two stages (Table 1), Kohlberg’s cognitive development theory is today regarded as a model and framework for ethics education according to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987; Shenkir, 1990) It’s clear that Piaget had a significant influence on the findings and conclusions of Kohlberg. This is evident for example in the second and third stages Kohlberg defines, which are exactly the same as Piaget’s. Despite this same approach to defining the specific level of moral development, Kohlberg differs from Piaget on the fourth through sixth stages of development. The factors that are driving the differences are the interpretations of internal moral convictions justice and that Kohlberg sees as overriding social expectations, norms, and values. Kohlberg’s work on moral development provided a foundation for further analysis of moral development and the formation of moral judgment as well. Specifically focused the measurement of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and throughout maturity children, then adults, become more attuned to moral development.(Kohlberg, 1981). Throughout the remainder of this life Kohlberg concentrated his efforts on moral education and the propagation of his theories. Despite the alignment of Kohlberg’s findings and analyses to Piaget (1997) and others in the area of normative moral development being aligned to the developmental phases of a child’s then adults’ life there are many critics of this view including the following academicians and theorists (Gilligan, 1993, , 1998; Gump, Baker, Roll, 2000; Reimer;, Paolitto, Hersh, 1990; Rest, Narvaez, Thoma, Bebeau, 1999, , 2000; Shweder, 1982; Spohn, 2000; Sullivan, 1977). Specifically these theorists have centered on four specific questions that form the foundation of their critique of Kohlberg’s theories (et.al.). First do the processes involved in moral reasoning foster and sustain moral behavior over time? Theorists remark that Kohlberg’s theory supports critical thinking regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this argument theorists contend that the lack of longitudinal empirical evidence to support the claim that the higher the level of moral judgment, the higher the level of moral behavior. During his lifetime, this was often discussed and presented as a critique of his work, an assessment he agreed with saying â€Å"I understand the theory of justice reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development† (Kohlberg, 1984). Whether or not knowing is equal to doing, knowing must typically come before doing, and so Kohlberg states that â€Å"the study of moral reasoning is valuable in its own right† (Kohlberg, 1984). Second, the suppositions that the only aspect of moral reasoning is justice when in fact there are many other factors to consider. The theorists have said that Kohlberg’s theories tend to overemphasize the perception of justice as the foundation for making decisions. Theorists have long argued that in addition to justice, additional factors including compassion, caring, and other interpersonal feelings may play an important part in moral reasoning. (Rest, Narvaez, Thoma, Bebeau, 1999; Spohn, 2000) The third major question of Kohlberg’s analysis is the minimal amount of empirical evidences for post-conventional level thinking , a critical assumption that underscore much of what Kohlberg based his analysis on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the analysis is an assessment of Kohlberg’s theories and the over-reliance on the role and influence of Western culture. Critics and theorists contend that there is equally if not more emphasis specifically from Eastern cultures as well that have not been taken into account (J. C. Gibbs, 2003; Spohn, 2000). As a result of these critiques specific to his work, in 1985 Kohlberg decided to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once thought to be present. In addition, there appears to be a dearth of evidence of support the fifth stage of his model, and in fact theorists pointed to little support from previous empirically derived research. In addition to the above points, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is credited with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical data for the fifth and sixth stages stating that statistically significant findings had supported his framework, despite the critics and the lack of empirical studies that could be replicated by other theorists. The fifth and sixth stages are clearly centered on post conventional thinking, which is a limitation of Kohlbergs framework. The book Lawrence Kohlberg: Consensus and Controversy (Modgil Modgil, 1986) defines the shortcomings of the fifth and sixth stages of the Kohlberg model in depth, with several of the theorists mentioned in this literature review being the primary critics of Kohlberg’s theories. Analysis of Rest’s Theories James Rest (1979) developed a revision of the developmental process of moral judgment by looking at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rest’s moral judgment model is significantly different than Kohlberg’s (Rest, 1979). According to theorists, â€Å"For the measurement of moral reasoning, Rest’s model assesses an individual’s tendency to use concepts of justice based on social cooperation in his or her moral thinking, while Kohlberg’s model assesses an individual’s use of justice concepts, focusing more on exchange and individual interests† (Elm Weber, 1994), p. 346) Rest (1986) consequently a Four Component Model that captures for types of psychological processes must take place for an individual to experience moral behavior. The Rest Four Component Model is summarized by the key points below: Moral Judgment: the individual must make judgment on what should be the right thing to do. In other words, a person should be able to determine the appropriate action that is morally correct. Moral Sensitivity: This is defined as the interpretation of individuals’ actions in terms of responding to their overall assessment of situation. The intent of this aspect of the model is to refer to how an individual’s conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends. Moral Motivation: the essence of defining and prioritizing moral decisions over competing contextual perceptions of morality. Moral values are, according to this model, above personal values. Moral values are always thought about first when making a decision. Moral Action: The sense of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual needs to have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the total model. Assessing the Cognitive Moral Decision-Making Model The ethical decision-making of accounting, auditing and financial professionals have increasingly come under fire due to the major ethical lapses of these professionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly responsible for SOX legislation in the U.S. and a marked rise in compliance globally, preceded by the savings loan debacle of the 1980s, have together served as the catalyst of high levels of interest in the ethics of CPAs and finance professions (Cohen Pant, 1993; Lampe Finn, 1992; McNair Milam, 1993; Ponemon Gabhart, 1990; Shaub, 1994) From this body of research with regard to compliance surrounding ethics, Lampe and Finn (1992) have defined three dominant types of ethical decision making models. These are defined with the context of audits, and include agency models, cognitive models, and professional code-implied models. The intent of the study is primarily focused on the cognitive model component first, as it is the most pervasively used in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993). Accounting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a strong sense of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to try and decide which choices are, and if and how a decision might affect others (i.e., they try to determine if an ethical issue exists). The analysis next begins with an assessment that the use of moral judgment is also critical for the development of doing what ought to be done. The next step is to develop the moral intent and define just what exactly needs to be done. As part of this step the relative strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a given alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984). Recognize Moral Issue (Moral Sensitivity) Make Moral Judgment (Moral Judgment) Establish Moral Intention (Moral Motivation) Act Moral Behavior (Moral Action) In summary, the defined model of cognitive moral decision making, which is often referred to as Rest’s four component model, is used pervasively through the majority of accounting ethics research, and is also used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the analysis of survey results completed as part of this dissertation as well. The Cognitive Ethical Decision Making Model is specifically focused on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort. Illustrating the Defining Issues Test (DIT) One of the other major contributions Rest (1979) made in ascertaining the ethics levels of respondents throughout his research was the development of the Defining Issues Test (DIT), which is also used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the DIT model continues to supplant and enhance knowledge in the key area of empirical ethics research (Rest, 1979). How the DIT is constructed begins with a measurement of the individual’s responses to moral dilemmas often defined in the context of scenarios or short vignettes that explain the key concepts behind the concepts being tested. Through the use of these scenarios or vignettes, the respondents’ views of ethics and morality emerge (Rest 1979). The test is typically written yet has also been placed on websites to make it possible for respondents from many different locations geographically to take the test at the same time. It is considered one of the more effective tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short version) is accompanied by 12 stage specific questions (items). The respondent next reads the dilemma and chooses one of three decisions that align with their perception of the situation. Following this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to rank the four most important items using multiple choice questions. The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is true with most research methods, the use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the reliability factor of the DIT instrument over the MJI. The MJI requires the interviewer to assess the subject’s response and assign a value to that response, introducing bias into the analysis of results (Elm Webber, 1994). This method of scoring used in MJI could potentially influence the reliability of the results since the analyst who is interpreting the responses of the subject rather than the subject choosing a response from alternatives (Elm Webber, 1994). A typical structure of the DIT is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral arguments in each dilemma relating to moral reasoning. Each of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation given their perspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a score that indicates the respondents’ moral and ethical reaction to the points made. A score of four points is given for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the scores, with statistical analysis programs increasingly being used to manage this process. Often the scores are also measured as a series of indices as well. The Principled Index (P index or P score) is the most commonly used one in this field of research today (Rest, 1979). The first score mentioned is often the â€Å"P† score (principled morality) which defines the level of a respondents’ ethical cognition. This is a metric that quantifies the level of respondents’ reaction to scenarios and vignettes that are identified as Stage 5 and Stage 6 in the Rest’s theory. In addition to the â€Å"P† score, the â€Å"D† score quantifies responses fro all stages rather than just those identified in Stages 5 and 6. Critics have contended that the â€Å"P† score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of â€Å"P† as a measure of ethical cognition, Rest wrote â€Å"†¦represents the sum of the weighted ranks given to principled items and is interpreted as the relative importance given to principled moral consideration in making a moral judgment. (p.101). Further supporting the reliability of the DIT test are the inclusion of control variables, or items that are purely included to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approach to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of â€Å"M† and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable. Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of internal validity measures completed as well, with a test-retest methodology used to track internal validity. Scores on these tests using the statistical technical called Chronbach’s alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT scores tend to have a high correlation level to education and a low correlation to gender, religious beliefs and affiliates, and gender. The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revised updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the presence of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore limited comparative data is available. This is especially true for accountant specific studies undertaken since the introduction of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the latters’approach to managing reliability (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanese CPAs. Empirical Analysis of Accountants through the use of DIT The concepts of moral development theory have provided the financial accounting profession with much opportunity for empirical research and investigation. While specific empirical studies have defined the current level of moral development of business majors including finance and accounting students, professional auditors, tenured and lecturing accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have focused on the relationship between moral development and various accounting specific behaviors. The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The impact of the six stage theory Kohlberg has often discussed and analyzed in the works cited in this research are also analysed using Rest’s four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a pragmatic approach to analyzing the research. Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P scores of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979). After completing the analysis and calculating the mean DIT P scores, the results showed scores between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P scores of the three respondent audiences were as follows: college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) stated that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis it’s clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population. In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second study defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific study is the definition of specific disciplines in the study as well including math, psychology, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychology majors. The researchers list the mean DIT P scores of 38.75 for the respondents who are male accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, attributable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score median value of 43.19 for college seniors. The use of the â€Å"M† value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the exposure or not to an ethics course. Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes; there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example. In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of staff, supervisor, manager, and partner were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the supervisor level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level. Clearly the decline in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not necessarily refute ethical moral development theories. Following this research an paradigm (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners. Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the propensity to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, that shows a significant negative relationship between rank and DIT P scores (managers-35.7; partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores. Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a liberal college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two institutions that offer accounting degrees. The first institution included in the survey drew respondents from a private college where the accounting major curriculum is part of the liberal arts program. The second institution is a state university where accounting majors were not required or encouraged to take liberal arts courses. There were 143 total respondents in the study that completed the DIT, and the analysis of the results highlighted statistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of freshman from both learning institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased. Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to â€Å"†¦suggest that liberal learning in college may be an important factor in the development of the student’s and accounting practitioner’s moral reasoning† (p.204). The integration of accounting curriculum in liberal arts broader learning institutions has since become a foundational element in ethics research, and is relied on as a theoretical construct of the research completed in this dissertation. The dynamics involved in the moral development and perception of â€Å"whistle blowing† was studied in an empirical study that had 106 internal auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of experimental scenarios and vignettes surrounding a fraud case and experimental treatments that elicited the perception of internal auditors of â€Å"whistle blowing†. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of â€Å"whistle blowing† from the standpoint of personal punishment as a risk of unethical behavior than those with high DIT P scores. Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The internal auditors who scores lower on DIT P scores saw the act of â€Å"whistle blowing†, it can be inferred, as an external event that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental. Paradoxically however the main affiliation factors including punishment of others had little if any influence on the perc