Awareness in Boys and Girls by Alice Munro Essay example -- Boys and G

When children are faced with emotional events that challenge their ideas, they take another step on the road to being â€Å"grown up† as they discover their identity. The short story â€Å"Boys and Girls† written by Alice Munro illustrates this coming of age by allowing us to follow the development of a young girl. We follow the main character, who narrates the story, as she changes from beginning to end. As the story opens, the narrator acts like a care free child, not paying heed to her gender. She then begins to react strongly to the way she is treated by her family and their expectations of her young womanhood. Once she realizes that some changes are inevitable she begins to adopt a new understanding of who she is which is evidence of a more mature way of thinking. This story demonstrates that difficult childhood experiences regarding gender contribute to a developing maturity and are frequently met with varying degrees of resistance. In the early parts of the story, the narrator behaves in a way that would be expected of a young child. She, along with her younger brother, finds Henry Bailey (the family’s hired hand) to be quite amusing in his antics. She states that â€Å"we admired [Henry] for [his] performance and for his ability to make his stomach growl at will, and for his laughter, which was full of high whistling and gurgling and involved the whole faulty machinery of his chest†(101). Being afraid of the dark is another experience that she and her brother share, and they fabricate rules that â€Å"When the light was on, [they] were safe as long as [they] did not step off the square of worn carpet which defined [their] bedroom-space† (101). Children that are of a young age will often make up stories that reflect their s... ... let Flora run free, he â€Å"[speaks] with resignation, even good humour, the words which absolved and dismissed [her] for good. ‘She’s only a girl’ † (114) to which she states â€Å"I didn’t protest that, even in my heart. Maybe it was true† (114). It is not an easy task for a child to understand the obligations that accompany their assigned gender, yet while they encounter difficulties processing these thoughts they are also achieving a greater sense of identity. Different stages of life consist of social rules that encode how one is to behave, however, it is not clearly defined when the transition should occur from young girl to young woman. It is not surprising that learning about gender roles and their associated responsibilities is not an easy part of a young child’s maturation and is often the result of a very emotionally charged collection of experiences.

Interior Design

Art is all around us whether we see it hung up in an art gallery or have it in the space of our own homes. I've always been creative and just loved everything that had to do with design. Although as a young girl I never knew what I really wanted to do until about a year ago, I found my passion and knew at that instant what I wanted to do in life. Rearranging my room was always something I enjoyed doing I never realized it was going to be my passion in life until about a year ago when I planned with my husband how to locate and build the interior decoration in our house. I helped decide every step of the way from where it was going to be all the way to the design of the house to choosing colors and furniture. I enjoyed doing this every step of the way. Helping in designing the house wasn't a chore nor a job it was life for me. It was something I enjoyed doing everyday and looked forward to. I know that The Lebanese University, Faculty of Fine Arts can give me the tools I need to excel in the career of Interior Design. With the hands on education and professional teachings I know it will give me what I need to do great as an Interior Designer. It will give me everything I need to be successful and start my own business in interior design. The Lebanese University, Faculty of Fine Arts is where I want to be.

Living in the Past in Arthur Millers Death of a Salesman...

Arthur Miller, A play writer in the twentieth century, wrote a play entitled Death of a salesman that won him the Pulitzer Price just a year after its release. In the play Miller expresses the life of a 60 year old salesman that undergoes through lack of success in his life and sees the same thing happening ,to his two grown sons now in their mid-thirties, as the American dream faded away being replaced by capitalism in the late 1940s. The play starts of by introducing Willy Loman, the protagonist, and tells the story of the final twenty four hours in Willy’s life all the way to his death and funeral. Between that time laps the audience is able to see Willies past thanks to his constant daydreams, along with his sons past and wife and†¦show more content†¦Willy is offered help by his friend Charley, a successful Business man, Willies all time friend and only friends he has left, when Charley offers Willy a job, yet willy full of pride and envious of Charley rejects it yet does not rejects it but continues to borrow money from him. This is due to Willies flaw in his desire of being higher in society than anyone else.Willy cannot let go of the past and continuously refers to 1928, when his career was at its peak. His withdrawal into the past is a defense mechanism as he refuses to come to terms with his failure as a salesman. His illusions of grandeur lead to fierce exaggerations of himself. He tells Biff to Go to Filenes go to the Hub, go to Slatterys, Boston. Call out the name Willy Loman and see what happens! Big shot! (Miller, 62). He refuses to realize his personal failures and falsely believes that he is successful. Memories of a happier past Willy losing a grip on reality and on time escapes into the past. Despite his desperate searching through his past, The deep probing of dreams and memories in Death of A Salesman where quite important in illustrating Millers point. Willy is a man stuck in the past reminiscing about times when things whe re good fabrication of those times really were as good as he imagines them to be? Like his inflated dreams of the future, the past may well be embellished by Willys wild imagination. It seemsShow MoreRelatedDeath Of A Salesman And The Glass Menagerie1452 Words   |  6 Pagesintriguing concept. Arthur Millers (1949) Death of a Salesman and Tennessee Williams (1945) The Glass Menagerie both implement these concepts in different ways. Death of a Salesman is told through a man who is imagining his memories, while at the same time, living his everyday life. The Glass Menagerie similarly is being told through the narrator, Tom Wingfields memories, but not while he is living his present life. The characters in both stories similarly reminisce of the past because of their regretsRead MoreDeath of a Salesman by Arthur Miller1105 Words   |  5 PagesIn the play, Death of A Salesman, Arthur Miller depicts the dissolution of the American family, as well as the decline of the prosperous lifestyles that defined past generations, illustrating the theme of American decadence. From page one, the idea is set in motion by Miller that â€Å"the mighty have fallen†; that society clearly is no longer a place of opportunity. In this play, Miller puts forward the idea that opportunities of past generations in areas such as education and vocation are now nonexistentRead MoreWilly Loman: the Tragic Hero Essay1462 Words   |  6 PagesArthur Miller made the comment that a tragic hero â€Å"has the inherent unwillingness to remain passive in the face of what he conceives to be a challenge to his dignity.† Nowhere is this more evident than in Miller’s play Death of a Salesman, where sale sman Willy Loman desperately struggles to regain a sense of dignity after experiencing a number of setbacks in his life. Despite not being able to provide for his family, Willy Loman continues the futile struggle to earn a living, which shows the despairRead More The American Dream Conspiracy in Death of a Salesman Essay1728 Words   |  7 PagesArthur Miller’s Death of a Salesman tells the story of the failure of a salesman, Willy Loman. Although not all Americans are salesmen, most of us share Willy’s dream of success. We are all partners in the American Dream and parties to the conspiracy of silence surrounding the fact that failures must outnumber successes.(Samantaray, 2014) Miller amalgamates the archetypal tragic hero with the mundane American citizen. The result is the anti-hero, Willy Loman. He is a simple salesman who constantlyRead MoreWilly Loman And The American Dream Analysis1075 Words   |  5 PagesDream In Arthur Miller’s play, Death of a Salesman, Willy Lomans pursuit of the American Dream is characterized by his selfishness, demonstrating how the American Dream can subtly turn into the American Nightmare. However, Willy’s role is quite important because he often led to failure through the creation of the American Dream and the real world. To fully understand the storyline of Willy Loman in Death of a Salesman, one must evaluate each member of the Loman family. The death of Willy LomanRead MoreThe American Dream and Death of a Salesman Essay937 Words   |  4 Pagesproducts, big houses, and nice cars. Arthur Miller’s play Death of a Salesman supports most aspects of the idea that Americans are now preoccupied with getting rich easily, except for the fact that some characters in the book actually work hard. Matthew Warshauer claims that â€Å"the aftermath of World War II exacerbated the ethical shift as a consumer culture blossomed and Americans became preoccupied with material goods† (2). This is proven in Death of a Salesman, which takes place in the 1950s, rightRead More Dangers Behavior Exposed in Death of a Salesman Essay example1341 Words   |  6 PagesDangers Behavior Exposed in Death of a Salesman      Ã‚   Everyone has personal problems that they must face. In the play, Death of a Salesman, the author, Arthur Miller, explores the ways in which some people deal with these problems. Miller reveals Willy Lowman’s tendency to ignore problems as long as possible.   Willy never really does anything to help his situation; he just uses flashbacks to escape into the past.  Ã‚   Through his flashbacks he returns to happier times when problems were scarceRead MoreAnalysis Of The Play Death Of A Salesman By Arthur Miller1612 Words   |  7 Pages Selling More Than Just Merchandise The play, Death of a Salesman, by Arthur Miller explores topics that are parallel to the lives of the common man. This makes his play relevant during many different eras, as the central issues discussed correlate with struggles of everyday common people, no matter at what point in history the play is shown. This makes his play very versatile in nature as it can be shown throughout the decades. His play can be considered a classic story; one that cannot be forgottenRead MoreDeath Of A Salesman: Illusion In An American Tragedy Essay1738 Words   |  7 PagesWhen the realities of life become too harsh, humankind has a natural tendency to choose the most convenient solution to his problem: illusion. They build dreams and fantasies to conceal the more difficult truths of their lives. In his play Death of a Salesman, Arthur Miller portrays the hold of such illusions on individuals and its horrible consequences. Through the overly average, overly typical Loman family, Miller shows how drea ms of a better life become, as Choudhuri put it, â€Å"fantasies to the pointRead MoreArthur Miller s Death Of A Salesman1326 Words   |  6 Pagesoften shows the relationship between past events and a character’s present actions and values. In Arthur Miller’s Death of a Salesman, Willy is haunted by memories of his older brother, father, and salesman Dave Singleman. Willy’s character and values are constantly influenced by the memory of the three men, compounding upon his deliria throughout the play. Willy considers these men the epitome of success, thus explaining his dependency on all three. Miller’s view on society, men, and the success

Should College Be A High School - 853 Words

To Community or to State? One of the most daunting decision a high school senior must make, besides deciding on what to wear to their senior prom and how to leave their mark in school, is to make their final decision on what college they want to go. Some have already had their decision made the moment they received their admission letter, while others spend most of their day on weighing the pros and cons of each college before making that final decision. I, however, was the student that caught in the middle between these two types of students. At one point I was committed to going to a community college like Consumnes River College and Sacramento City College. I filled out the admission form, finished an hour-long online orientation, and was able to complete a last-minute meeting with a counselor at Sacramento City College. I was all set to enter the Los Rios Community Colleges until the final day to accept admission for California State Universities. On that day, I started to wonder if I was making the c orrect decision. So I spent that entire day re-evaluating the pros and cons for both colleges. Positives of Community and State Colleges One of the most important things I worried about for college was having to pay for it. Though I signed up and was qualified to receive financial aid, I was afraid that going to the state university would cause severe problems for my parents. Going to the community college would ease the amount of money needed to go toShow MoreRelatedShould College Be High School?849 Words   |  4 PagesBefore coming to college, I was always in a rush to hurry up and graduate then enter college. During my highschool years I didn t spend any of my time with friends on school campus nor did I spent time getting to know people. I thought highschool was a complete waste of time and if i could zip through it and get good grades I would get high school over with at a fast pace. I did fairly well in high school zipping my way through, I thought that if I could do well in high school I should do better inRead MoreShould College Be High School?1287 Words   |  6 PagesWhy does our parents urge us to go to college? After high school students can decide whether or not to go college, they are adults now are they not? Either decision made, high school graduates would need a job to have the income heading their way so that they can experience the joys of being an adult in the world. Of course is that student prepared to really face the world head on, to have all the impressive characteristics that makes business’s want them or have the knowledge to start their ownRead MoreShould College Be High School?862 Words   |  4 Pages This class is one of the most major events that has happened to me so far. Choosing to take college classes while I’m in high school was a daunting decision. I’ve heard my councilors say things along the lines of â€Å"that’s really brave† and â€Å"good for you, getting a jumpstart on college†, but in reality, I’m just trying to beat the clock. In all honesty, this assignment was really difficult. The first time I read the instructions, for whatever reason, I thought we were to write a five-page memoir aboutRead MoreShould College Degree Be A High School?1841 Words   |  8 PagesCollege Degrees Just a few decades ago, having a high school education was considered a luxury and sometimes an unnecessary amount of education for some individuals. Once the amount of students attending high school rose, college seemed to be the next best course of action, however it still was not something that became absolutely necessary in our economy up until this decade. The amount of college graduates has risen, yet the number of students either dropping out of college or not even consideringRead MoreShould College Degree Be A High School Diploma?883 Words   |  4 Pagestechnology advancing each day, many jobs in today s society require more than just a high school diploma. Writer Catherine Rampell says, â€Å"A college degree, in other words, is becoming the new high school diploma: the minimum credential required to get even the most basic, entry-level job† (The Washington Post). No matter what college degree one earns, there will be better opportunities available. Having a colleg e degree helps someone develop confidence, allows someone to become better off economicallyRead MoreShould College Degree Be A High School Diploma?882 Words   |  4 Pagestechnology advancing each day, many jobs in todays society require more than just a high school diploma. Writer Catherine Rampell says, â€Å"A college degree, in other words, is becoming the new high school diploma: the minimum credential required to get even the most basic, entry-level job† (The Washington Post). No matter what college degree one earns, there will be better opportunities available. Having a college degree helps someone develop confidence, allows someone to become better off economicallyRead MoreCollege Should Be A Training Base For High School Degree1249 Words   |  5 PagesMy dad always said, the higher education changes his life trail. When he was in high school he’s grade was dragged by English, although he was good at sciences, his GPA was debased. My grandparents urged him to find a job after he graduated high school immediately, but he thought he should master a specific professional skill to apply for a better occupation in the future. He didn’t listen to my grandparents, he attended to an entrance examination of a medical university and became a dentist afterRead MoreHigh School And College Should Have A Greater Chance For Success922 Words   |  4 Pagesbetween high school and college should have a greater chance for success† (S.Hansen). Most of us spend 15 to 16 years in school to get to college. School plays a significant role in our life. We can do so much different things in school such as play sports, volunteer and extracurricular activities. High school and college are significantly different and they are also similar in some ways, for instance they are different academically and socially. College education is very expensive while high schoolRead MoreStudents Should Start Planning For College At The Beginning Of High School1443 Words   |  6 Pagesprice of high education will rise. It’s the dog that never catches its tail.† Bennett asserts that while the prices of education are rising, they are not going to start falling as a result of, the amount the government puts in (Student Loan Quotes, 2015). The average student leaves college with an average of $35,000 of debt. With this debt, students have to put off major life decisions such as starting a family or buying a house, for the reason that their debt has accumulated from their college yearsRead More High School Athletes Should Consider College Over the NBA Essay1196 Words   |  5 Pages In the last ten years many young and talented high school basketball players have chosen to enter the NBA draft. These 17 and 18 year olds decide to skip college, and instead they choose to take a big risk and enter the NBA, hoping to become stars and earn millions of dollars. In many cases, these youngsters’ careers are a failure because they don’t turn out as talented as they thought to be. They end up spending only a few seasons in the NBA because they are not good enough to compete at that

Hamlet And The Basic Human Need For Truth - 1478 Words

Hamlet and the Basic Human Need for Truth Marcus Aurelius is quoted as saying, â€Å"Everything we hear is an opinion, not a fact. Everything we see is a perspective, not the truth.† This idea is examined in William Shakespeare’s Hamlet, a play full of warmly delivered lies and completely intentional deceit. Hamlet himself shows how a life full of lies and deceit breeds a desire for something real. In the beginning of the play, authenticity is introduced as a rare trait and the Ghost reveals treachery to Hamlet setting him on a path that leads to his demise. Hamlet’s actions are motivated by a search for something real and true in both his life and himself and in this search he comments on the nature of truth itself. Within Shakespeare’s Hamlet resides a strong theme of illusion and reality shown in the attention that is drawn to the seeming and being within the characters. The play itself is about acting because not only are actors required to act out the parts that are written, but also the characters themselves are acting. They put on a facade just as an actor assumes a role on the stage (Bloom 11). Rosencrantz and Guildenstern seem to be concerned friends. Instead, they are simply acting as such because they are charged by the king to find the origin of Hamlet’s peculiar behavior. Gertrude seems to be the dutiful queen that married Claudius for the benefit of the kingdom itself while she has simply failed to grieve her husband, dishonored his memory by marring so soon afterShow MoreRelatedHamlets Obsession with Death1120 Words   |  5 PagesDeath In Hamlet, William Shakespeare presents the main character Hamlet as a man who is fixated on death. Shakespeare uses this obsession to explore both Hamlets desire for revenge and his need for assurance. In the process, Shakespeare directs Hamlet to reflect on basic principles such as justice and truth by offering many examples of Hamlets compulsive behavior; as thoughts of death are never far from his mind. It is apparent that Hamlet is haunted by his fathers death. When Hamlet encountersRead MoreEssay on Hamlets Obsession with Death1065 Words   |  5 PagesDeath In Hamlet, William Shakespeare presents the main character Hamlet as a man who is fixated on death. Shakespeare uses this obsession to explore both Hamlets desire for revenge and his need for assurance. In the process, Shakespeare directs Hamlet to reflect on basic principles such as justice and truth by offering many examples of Hamlets compulsive behavior; as thoughts of death are never far from his mind. It is apparent that Hamlet is haunted by his fathers death. When Hamlet encountersRead MoreShakespeares Hamlet: compare and contrast Hamlet vs. Laertes1410 Words   |  6 Pagesuniqueness, style, and way of life. The audience witnesses this phenomenon in Shakespeares Hamlet. Lord Hamlet and Laertes experienced similar childhoods, and shared similar family attributes. They were both born into royalty and throughout their lives were treated as such. Hamlet and Laertes were reared with the same forms of schooling, and were taught to abide by the same ethics and morals. Although Haml et and Laertes seem to be twined with regard to family, royalty, and school, it is evidentRead MoreEssay about Etic vs. Emic Approaches in Anthropology1697 Words   |  7 Pagesvalued. Learning empathy/sympathy and valuing each other leads to more harmony. Harmony brings happiness. Happiness is the ultimate life goal. To achieve happiness we need to use both the etic and emic techniques. Etic-orientated studies succeed because it analyzes the culture being studied based on the basic needs of humans such as food, water, shelter, etc. This can give a reason to why a culture might be capitalist based or socialist based. It always has a reasonable well thought out explanationRead MoreWilliam Shakespeare s Hamlet - A Corrupt And Chaotic World2078 Words   |  9 PagesIn Shakespeare’s play Hamlet, a corrupt and chaotic world is illustrated through the through the portrayal of contrasting realms, the interior and exterior. Within in the play, Shakespeare illustrates the story of a Danish prince, Hamlet, whose uncle murders the Hamlet’s father, marries his mother, and claims the throne leading to Hamlet’s journey to avenge his father all coinciding with in the city of Elsinore. Simultaneously with Hamlet’s journey Shakespeare juxtaposes a seemingly healthy exteriorRead MoreRelationship Between Language And Culture1596 Words   |  7 Pagesby Bohannan, Laura and the episode of Star Trek â€Å"Darmok†. Culture refers to values, norms, and beliefs. Our culture is seen through the lens of how we experience the world and how we develop in. Thereby people use language to response to cultural needs. The Impact of language in culture was first proposed by an American linguist and anthropologist named Edward Sapir and his student Benjamin Whorf, who both wanted to understand how language influences its culture. Together they both came up with theRead More Importance of Thinking in Troilus and Criseyde and Hamlet Essay3509 Words   |  15 PagesImportance of Thinking in Troilus and Criseyde and Hamlet Troilus and Hamlet have much in common. Both have represented the quintessential tragic heroes of two literary periods. Both lovers, Troilus and Hamlet lose what they love despite their earth-shaking groans. Both are surrounded by traitors and are traitorous in kind. Both are embattled and--this is no secret--both die. But somewhere on that mortal coil on which they are both strung, they confront a similar question, a question whichRead MoreAnalysis of Hamlet Essay8190 Words   |  33 Pagesappearance are unanswered. Horatio, the scholar and the skeptic, comes to test the report given by the simple soldiers. The empirical proof that Horatio seeks is there; the ghost appears and it is seen to have a specific identity, that of the deceased King Hamlet. But the reason for his presence is not disclosed and the men on the platform, confronted by the upsetting mystery, have to guess in the dark, literally and metaphorically. Unable to offer an explanation, Horatio sees the apparition in conventionRead More A Freudian Reading of Hamlet and Titus Andronicus Essay2542 Words   |  11 PagesA Freudian Reading of Hamlet and Titus Andronicus  Ã‚     Ã‚   In 1900 the eminent Austrian psychologist Sigmund Freud produced a seminal work entitled The Interpretation of Dreams which contains the idea that dreams allow psychic exploration of the soul, that dreams contain psychological meanings which can be arrived at by interpretation. Freud states that â€Å"every dream will reveal itself as a psychological structure, full of significance, and one which may be assigned to a specific place in the psychicRead MoreThe Revenge Tragedy Of Hamlet Essay1976 Words   |  8 PagesIssara Butt Professor Abbott English 102 November 30, 2016 The Revenge Tragedy of Hamlet Revenge tragedies share some common characteristics of the play Hamlet which classify them in the group of many great stories such as The Spanish Tragedy, and King Lear. A vengeful ghost, a play within a play, and the main character who seeks revenge on an opponent and murdered (KAY). At some point in life many of us feel the need to seek revenge and never actually act upon it, but what if we did? What would be

North Face Free Essays

string(68) " papers after the financial statements and opinion has been issued\." Assignment 2: North Face Auditors are faced with the very difficult task of insuring the public, that in their opinion, the financial statements of their clients are accurate and free of any material misstatements. The problem is that materiality is a subjective figure. In the North Face case an immaterial revenue recognition entry ended up being material when compounded with additional misstatements. We will write a custom essay sample on North Face or any similar topic only for you Order Now North Face was the perpetrator of the intentional misstatements but they were concealed by the Deloitte audit advisor, Richard Fiedelman. Fiedelman allowed additional non-recognizable revenue to be posted and altered/replaced the original working papers that reported the original material misstatement. (Knapp, Rittenberg, Johnstone, Gramling, 2012) Several generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) were violated (In the Matter of Richard Fiedelman, 2003) resulting in declining stock prices and Security and Exchange Commission (SEC) sanctions. SEC Sanctioned Richard Fiedelman The SEC requires the all registrant working papers be reviewed by a partner that is not assigned to the engagement. When the Deloitte concurring partner found the discrepancies and misstated revenue they investigated further leading to the review and the ultimate discovery of the altered working papers. North Face’s audit committee then retained a second accounting firm to investigate the accounting records which led to the SEC sanctioning Fiedelman. (Knapp, Rittenberg, Johnstone, Gramling, 2012) 1. The SEC sanctioned Richard Fiedelman for failing to document the changes that his subordinates had made in 1997 North Face work papers and for failing to exercise due professional care. Explain the SEC’s rational in making each of these allegations. The SEC found that Fiedelman violated GAAP by allowing recognition of profit margin on the second barter transition and violated GAAS 150, 230, 326, and 338. (In the Matter of Richard Fiedelman, 2003) Failing to Document Work Paper Changes Per the several GAAS violations the SEC was right to sanction Fiedelman for failing to document the changes made to North Face working papers. AU 338 (339A) directs auditors on the importance of working papers. Working papers are the â€Å"principal record of the work that the auditor has done and the conclusions that are reached concerning significant matters. † (Public Company Accounitng Oversight Board, 1982) The working papers help insure that the audit engagement has been properly planned and adequately supervised. It is also the record of the audit evidence and procedures applied to the audit. Fiedelman also violated Auditing Standard No. 3 which is very clear that any changes must be documented. â€Å"Circumstances may require additions to audit documentation after the report release date. Audit documentation must not be deleted or discarded after the documentation completion date, however, information may be added. Any documentation added must indicate the date the information was added, the name of the person who prepared the additional documentation, and the reason for adding it. † (Public Accounting Oversight Board, 2004-06) When Fiedelman revised the 1997 work papers without the proper documentation he violated Standard No. 3 justifying the SEC sanction. Failing to Exercise Due Professional Care Fiedelman violated AU 150 and AU 326, failing to execute due professional care. AU 150 states that â€Å"due professional care is to be exercised in the performance of the audit and the preparation of the report. † (Public Accounitng Oversight Board, 2001) AU 230 explains that due professional care is â€Å"employments where peculiar skill is requisite, if one offers his services, he is understood as holding himself out to the public as possessing the degree of skill commonly possessed by others in the same employment, and if his pretentions are unfounded, he commits a species of fraud upon every man who employs him in reliance on his public profession. † It does state however that no one is free of error. Due professional care does not intend work to be free of error but free of negligence. (Public Accouniting Oversighe Board, 1972) Fiedelman violated the due professional care standard when he allowed the misstatement and margin recognition to be posted. The misstatement was already noted but he himself should have been aware that the margin was not permitted and that the misstatement should have been corrected. It is also concerning that the increased sales from $90,000 to $3. 9 million was not investigated more thoroughly, again indicating Fiedelmans lack of due professional care. Fiedelman also violated AU 326 Evidential Matter. With the violations of so many auditing standards the SEC had no other choice but to sanction Fiedelman. (Knapp, Rittenberg, Johnstone, Gramling, 2012) If there is no punishment for altering working papers auditors would fear no repercussions and they would alter the papers whenever they wanted reducing the public’s assurance of financial statement accuracy SEC’s Punishment The SEC punished Fiedelman by suspending him from being involved with audits of SEC clients for three years. 2. Take a position on the severity of the SEC’s punishment of Richard Fiedelman of a three year suspension on being involved in the audits of SEC clients, support your position. The punishment was fair. The responsibility of an auditor is to insure financial statement users that they are free of any material misstatements. In this case Fiedelman made a conscious choice to allow North Face to post margin that should not have been realized, per GAAP. Fiedelman should not be allowed to practice with a public accounting firm until the SEC feels that he will not allow the same misstatements to happen again. In the Matter of Richard Fiedelman, 2003) In order to insure the public that the auditing profession is reliable this kind of punishment is necessary. Each case should be reviewed on an individual basis and if there is any question that the auditor will continue to allow misstatements they should be suspended from being involved with SEC clients. Modify Client Work Papers The PCAOB has very specific instructions that any additions or changes to audit documentation after the release date need to be documented. 3. Assuming that you are an audit manager in a public accounting firm. The engagement partner asks you to modify client work papers after the financial statements and opinion has been issued. You read "North Face" in category "Essay examples" Determine what you would do in this situation. Provide your rationale. If the partner is not asking me to hide the modification and the modification is necessary, per GAAP or audit principals, then I would make the modification. If the client partner is asking to have the papers modified without documentation, or the modification should not be done, I would not modify the work papers. Auditing standard No. 3 clearly states that any modification needs to be documented. Public Accounting Oversight Board, 2004-06) In the North Face case it does not indicate the personnel that altered the work papers were reprimanded, (Knapp, Rittenberg, Johnstone, Gramling, 2012) however as a manger if it is discovered that you altered work papers without documentation or necessity, even if there were no legal repercussions, it would hurt your reputation and ultimately affect your career. The decision analysis framework could be used in determining if it is necessary to notify another audit partner or the client audit committee about the request. I would not alter the papers but if no one is made aware of the advisor’s request they may get someone else to alter the work papers. In this case morality and ethics should be enough to prevent a manger from altering work papers, but it helps to have punishments in place to help deter unethical actions. Materiality Public accountants generally use qualitative analysis to determine the appropriate level of material misstatements. 4. Evaluate the practice of â€Å"materiality† used by public accounting firms and how accounting firms should address it with clients. Materiality is based on the assumption a reasonable investor would not be influenced in investment decisions by a fluctuation in net income less than or equal to 5%. This â€Å"5% rule† remains the fundamental basis for working materiality estimates. † (Vorhies, 2005) Since materiality is based on the fact that investors would not be influenced when immaterial misstatements are found, if the number s of immaterial misstatements are small they will not prevent an unqualified audit opinion. Large misstatements and a large number of small misstatements that could be considered one misstatement need to be corrected before an unqualified opinion can be issued. Since all misstatements are presented to management and the audit committee, how the misstatements need to be addressed should be discussed with them at that time on. If they refuse to make the corrections the auditor should refuse to issue an unqualified audit opinion. (Vorhies, 2005) It is important to remember that every misstatement needs to be analyzed for materiality. A small misstatement may not seem relevant but may be an indication of a larger aggregate or future misstatement. (Public Coumpany Accounting Oversight Board, 2010) North Face Management Auditors are not required to criticize key decisions made by their clients management team, that does not mean they should not use due professional care when analyzing management behavior. 5. North Face’s management teams were criticized for strategic blunders that they made over the course of the company’s history. Discuss whether auditors have a responsibility to assess the quality of the key decisions made by client executives. Defend your answer. When auditors are evaluating audit risks there are certain behaviors that should be analyzed. If management is refusing to cooperate, meet with, or puts unusual time constraints on the audit team it could indicate fraud. It is also important for the audit team to monitor management’s tolerance of violations of the company’s code of conduct, inconsistent accounting practices, or frequent changes to estimates for no reason. (Public Compaany Accouning Oversight Board, 2010) These can be key indications of management’s character and ethics. In the case of North Face since management established a goal to reach $1 billion in sales the audit team should have been more critical of the sales, revenue, and margin that were posted. The audit manager should have used due professional care when analyzing the fact that North Face was having a hard time mainstreaming their product yet implemented this lofty goal. If fraud was going to occur it would likely be in the revenue/sales area. The first auditor engagement partner did catch the material misstatement but had these other considerations been taken into account the misstatement may have been investigated further. Even though it is not the responsibility of auditors to assess the quality of key decisions, by doing so they can gain valuable insight into how management thinks. Conclusion When auditing firms find financial misstatements it is important that they understand the materiality and reason behind the misstatements. The good thing that came out of this case is that the system worked. When the concurring partner reviewed the audit work papers the misstatement and revision was detected. The SEC sanctioned those responsible and even though the investors were affected they should feel some certainty that the system worked. References In the Matter of Richard Fiedelman. (2003, October 1). Retrieved November 4, 2012, from U. S. Securities and Exchange Commission: http://www. sec. gov/litigation/admin/34-48578. htm Accounitng Standards Oversight Board. (1980, August). AU Section 326. Retrieved November 4, 2012, from PCAOB: http://pcaobus. org/Standards/Auditing/Pages/AU326. aspx Knapp, Rittenberg, Johnstone, Gramling. (2012). Contemporary Auditing. Mason : Cengage Learning. Public Accouniting Oversighe Board. (1972, November). AU Section 230A. Retrieved November 4, 2012, from PCAOB: http://pcaobus. rg/Standards/Auditing/Pages/AU230A. aspx Public Accounitng Oversight Board. (2001, December 15). AU Section 150. Retrieved November 4, 2012, from PCAOB: http://pcaobus. org/Standards/Auditing/Pages/AU150. aspx Public Accounting Oversight Board. (2004-06). Auditing Standard No. 3. Retrieved October 28, 2012, from PCOAB: http://pcaobus. org/Standards/Auditing/Pages/Auditing_Standard_3. aspx#retentionandsubsequen tchanges Public Compaany Accouning Oversight Board. (2010, December 15). Auditing Standard No. 14. Retrieved November 4, 2012, from PCAPB: http://pcaobus. org/Standards/Auditing/Pages/Auditing_Standard_14. spx Public Company Accounitng Oversight Board. (1982, April 1). AU Section 339A. Retrieved November 4, 2012, from PCOAB: http://pcaobus. org/Standards/Auditing/Pages/AU339A. aspx Public Coumpany Accounting Oversight Board. (2010, December 15). Aditing Standard No. 11. Retrieved Novembe 4, 2012, from PCAOB: http://pcaobus. org/Standards/Auditing/Pages/Auditing_Standard_11. aspx Vorhies, J. B. (2005, May). The New Importance of Materiality . Retrieved November 4, 2012, from Journal of Accountancey: http://www. journalofaccountancy. com/Issues/2005/May/TheNewImportanceOfMateriality. htm How to cite North Face, Essay examples

Change Management Process And Strategies †MyAssignmenthelp.com

Question: Discuss about the Change Management Process And Strategies. Answer: Introduction From the business context, thechange management process is the restructuring of the organization along with redefining the utilization of resources, allocating budget and making changes to the various operations to maintain flexibility and efficiency. The topic will illustrate how an effective framework is developed to create effects on the business processes and at the same time, ensure successful changes in the structure and culture of the organization with ease. The systematic approach toorganizational change management will make people adjust to changes and learn new skills, behaviors and knowledge and set expectations too (Hayes 2014). This will be effective for improving the communication and make sure to reduce the misinterpretation of information, furthermore remain committed to the changes without facing any issues associated with it. Change management strategies There are various organizationalchange management strategies implemented within the organizations to create good working conditions and even provide flexible benefits for the employees to perform to their potential. One of the majorchange management strategies could be agreeing to the common vision for implementing changes while a weak leader within an organization should be replaced with a person possessing string executive leadership. This would make them communicate the changes within the organization to the employees as well as make them understand the vision for implementing changes. It would also be important for the organizations to educate the employees and make them knowledgeable about the everyday activities responsible for changes and furthermore develop a concrete plan to determine the success or failure of the change process (Doppelt 2017). Through changes, the employees should be assigned with new roles and responsibilities, which could be facilitated by providing monet ary, non-monetary and social rewards to them. By implementing change management, it would be convenient for assessing and managing the risks at various levels and develop mitigation strategies based on those (Shirey 2013). Kotters change management model One of the most effective theories or models for implementing changes within the organizations could be the Kotters change management model. Eight steps are followed to implement changes within the organizations and develop a competitive workforce. The first step is to create a sense of urgency to make the individuals working at the organizations informed about what kinds of changes can be done and how to do it. This would also make the employees understand how they could be benefited, furthermore communicate with each other to form an effective team (Cameron and Green 2015). The second step is to form a team competent enough to manage the changes, furthermore obtain relevant skills, knowledge and expertise for organizing the structure of the team properly, and assign the roles and responsibilities to the employees accurately. It is important to create a vision during the change while the next step would be communicate the vision across the organization and influence people to discuss about the changes that should be implemented (Goetsch and Davis 2014). The fifth step would be to remove or overcome the obstacles and support the staffs to become resistant to changes, which could improve the team morale and performances of the employees. It to necessary to keep momentum to progress and full the requirements of the various stakeholders, furthermore allow the change to become mature with time and identify the gaps as well. Lastly, the changes should be integrated into the daily lives and working activities of the employees, which would improve the monitoring mechanisms and create a good culture where people could work in coordination and as a unit (Ashkenas 2013). Effectiveness of change management within the organization According to Van der Voet (2014), there are various benefits associated with the implementation of change management strategies and process on the public organizations, both in terms of leadership and organizational structure. The leadership could be transformational leadership and bureaucratic structure of the organization, both had been impacted due to the change management process (Van der Voet 2014). The willingness of the employees to change is associated with the planned and new change approaches while the transformational leadership style could make the companies adjust with the planned changes implemented. The transformational leadership could even create a positive impact on the change management process and allow the company to adapt to changes while the bureaucratic organizational structure could also sometimes limit the effects of transformation leadership (Hechanova and Cementina-Olpoc 2013). The implementation of change management process could also help in making the organizational adaptable to emergent and planned changes as well as create a good organizational structure and culture. According to Van der Voet (2014), the transformational leadership is influenced by the change management approach implemented and on the structure of the organization. It allows to supervise the employees and at the same time, manages planned process for change according to the change in non-bureaucratic context. Based on the responses provided by Van der Voet (2014), the leadership role of the transformational leaders could also enable changes and make the employees work together, in coordination to facilitate teamwork and accomplishment of goals and objectives within quick time and with much convenience (Van der Voet 2014). Once a change is implemented, it is important for the leader to make the employees informed about the changes and ensure successful business functioning. The transfor mational leadership should be useful for creating a future and a vision that is inspiring and at the same time allow the employees to know how to accomplish the objectives of the organization through proper change management (Cummings, Bridgman and Brown 2016). Impact of leadership in managing organizational change The transformational leaders possess a good charisma level and manage visionary leadership, because of which, the fundamental changes within the organizations are influenced and this helps in transforming the entire organization with ease and effectiveness. It is done by setting by setting a clear vision, managing social architects and developing a sense of trust and loyalty through creative deployment of own self. This would not only help in analyzing the processes and interaction, but would also empower the change agents to bring changes and improvements within the organization much more rapidly. According to Belias and Koustelios (2014), the leadership aspects have created an impact on both the change management and also on the culture of the organization. In case the organizations do not have a proper culture, improvements must be done through implementation of changes in the organizational culture to focus on transforming the entire business and improving the relationship status between the organizational members (Belias and Koustelios 2014). This would promote communication and coordination between the employees as well as manage transformation from a cultural point of view to ensure long term commitment. Belias and Koustelios (2014) stated that the transformational leadership could divide the change management process into the various areas of change to focus on specific features for the development of high quality relationships, improve the processes efficiency and maintain proper values and ethics too (Belias and Koustelios 2014). Transformational leadership could play a major role in influencing the business performance by making the employees informed about the goals and objectives, furthermore implementing new changes for rapid expansion of business along with gaining of abilities to respond to changes too. Thus, it could be stated that the transformational leadership played a major role in managing changes within the organization (Agrawal et al. 20 13). Models and theories for change management Lewins change management model The Lewins change management model could be used as it would ease down the approaches of managing changes within the organization and at the same time categorize the change process into three different stages including the unfreeze, making changes and lastly refreeze. The unfreeze stage would allow the company to understand the necessity of making changes and them unfreeze the present processes to estimate the results and how it could be achieved. The various steps along with human interaction should be analysed and it could overcome the mistakes and errors experienced in between (Verhulst and Lambrechts 2015). By unfreezing, the company would be able to perceive the upcoming changes and provide natural resistance, furthermore prepare the staffs to manage the changes and new components properly. As soon as everyone would be prepared for deploying the changes, they should be adapted to it. To facilitate changes, communication, support, acquisition of knowledge and skills are necessary for addressing the issue and adapt the new approaches. Meeting with the managers could improve the knowledge base as well as guide all throughout the process during change management. The refreeze stage would allow for measuring the effectiveness of changes and obtain constant reviews and feedbacks to ensure that the new methods are in progress (Lozano, Ceulemans and Seatter 2015). McKinsey 7S model Another most effective model for the change management process could be the McKinsey 7S model, which would analyze the effectiveness of changes managed within the company as well as highlight the changes to develop unison of approaches. The model considers the changes in strategy, organizational structure, systems, shared values, beliefs, skills and human resources. By implementing this model, the business organizations would be able to focus on the purpose and skills to be achieved for gaining competitive advantage (Della Torre and Solari 2013). This would also enable the company to become flexible and adapt to changes without creating hindrance during the progress. To maintain a proper organizational structure could help in determining the efficiency of changes in the organizational structure. This model would help in assessing the business systems through the inclusion of various business operations and processes and furthermore check whether any upgrading or new technology implem entation should be required or not (Paulsen et al. 2013). Though culture is not directly related to the management of changes, still the maintenance of a positive working culture could act as a powerful tool to link the values and culture to the changes implemented (Kash et al. 2014). It could improve the workforce efficiency and make people adapt to changes with ease and effectiveness. The staffs with relevant skills should be recruited and to implement further changes, filling the respective positions within the organizations should be done along with training and developmental programs provided to them. It could improve their level of skills, knowledge and expertise and make them adapt to the changes easily. Thus, it could be stated that the 7S model would identify the weaknesses and determine the areas where deployment of changes should be done. This would create a perfect business plan and enhance the ability of the organizations to remain flexible enough to the change management processes (Jansson 2013). Recommendations It is recommended to select the most appropriate agents at the beginning of the change management process for strengthening the communication and improving the problem solving skills. It is important to communicate the change management approaches to the staffs at various levels and ensure that the tea members work as a unit. Proper amount of time should be provided along with flexible time scheduling for making the right changes on time and implement incremental changes to make the organization function properly under pressure Recruitment of skilled and knowledgeable workers is recommended for integrating the changes and measuring progress all throughout. Employees should be informed about the changes in structure and culture and the leaders must motivate and encourage them to facilitate changes. Conclusion The report was prepared to discuss about the various aspects of change management process and how it created a positive impact on the organization through changes in structure, culture, strategy and business processes. Few of the major change management models used here were Kotters change management model, Lewins change management model and the McKinsey 7S model. All these theories and models were effective enough to make the organization flexible and adaptable to changes, furthermore could assist the organization to achieving the change management outcomes with ease and effectiveness. The transformation leadership style was managed according to situations, values, beliefs and assumptions made; rather it would allow the organization to focus on preventing failures and replicating business to create a number of choices, develop predictable situations for invention and creation of a better future. References Agrawal, H., Bassu, D., Jain, A. and Zbib, R., Tti Inventions C Llc, 2013.Methods and apparatus for implementing model-based software solution development and integrated change management. U.S. Patent 8,392,873. Ashkenas, R., 2013. Change management needs to change.Harvard Business Review,16(April). Belias, D. and Koustelios, A., 2014. The impact of leadership and change management strategy on organizational culture.European Scientific Journal, ESJ,10(7). Cameron, E. and Green, M., 2015.Making sense of change management: A complete guide to the models, tools and techniques of organizational change. Kogan Page Publishers. Cummings, S., Bridgman, T. and Brown, K.G., 2016. Unfreezing change as three steps: Rethinking Kurt Lewins legacy for change management.human relations,69(1), pp.33-60. Della Torre, E. and Solari, L., 2013. High-performance work systems and the change management process in medium-sized firms.The International Journal of Human Resource Management,24(13), pp.2583-2607. Doppelt, B., 2017.Leading change toward sustainability: A change-management guide for business, government and civil society. Routledge. Goetsch, D.L. and Davis, S.B., 2014.Quality management for organizational excellence. Upper Saddle River, NJ: pearson. Hayes, J., 2014.The theory and practice of change management. Palgrave Macmillan. Hechanova, R.M. and Cementina-Olpoc, R., 2013. Transformational leadership, change management, and commitment to change: A comparison of academic and business organizations.The Asia-Pacific Education Researcher,22(1), pp.11-19. Jansson, N., 2013. Organizational change as practice: a critical analysis.Journal of Organizational Change Management,26(6), pp.1003-1019. Kash, B.A., Spaulding, A., Johnson, C.E. and Gamm, L., 2014. Success factors for strategic change initiatives: A qualitative study of healthcare administrators' perspectives.Journal of Healthcare Management,59(1), pp.65-81. Lozano, R., Ceulemans, K. and Seatter, C.S., 2015. Teaching organisational change management for sustainability: designing and delivering a course at the University of Leeds to better prepare future sustainability change agents.Journal of Cleaner Production,106, pp.205-215. Paulsen, N., Callan, V.J., Ayoko, O. and Saunders, D., 2013. Transformational leadership and innovation in an RD organization experiencing major change.Journal of Organizational Change Management,26(3), pp.595-610. Shirey, M.R., 2013. Lewins theory of planned change as a strategic resource.Journal of Nursing Administration,43(2), pp.69-72. Van der Voet, J., 2014. The effectiveness and specificity of change management in a public organization: Transformational leadership and a bureaucratic organizational structure.European Management Journal,32(3), pp.373-382. Verhulst, E. and Lambrechts, W., 2015. Fostering the incorporation of sustainable development in higher education. Lessons learned from a change management perspective.Journal of Cleaner Production,106, pp.189-204.