Investigating and Understanding Responsibilities of SHARP Company

Question: Discuss about the Investigating and Understanding Responsibilities of SHARP Company. Answer: Introduction Corporate social responsibility (CSR) is considered as a business initiative to measure and take responsibility for the impact of the company on the social and environmental wellbeing (Lindgreen Swaen, 2010). Legal responsibilities of a business organisation include the needs that are imposed on it by the regulatory bodies of the country. As per the theory of CSR, it is crucial for the company to ensure that it is obeying all the laws besides making a profitable business. Legal responsibilities include labor law, securities regulations, criminal law and environmental regulations (Carroll Shabana, 2010). The Labor law defines the obligations and rights as employees and employers. Labor law of Australia includes the two major acts are Industrial Relations Reform Act 1993 and Workplace Relations Act 1996, which offers a framework of a cooperative relationship within the workplace that promotes welfare and economic growth of the employees. These acts direct working condition that comprises working hours, posing of employees, part-time and fixed-time jobs. Informing and referring employees refer to the process of consulting with them regarding transfer of organisation, collective dismissals and so on (Ilo.org, 2017). Bodansky, Brunne Hey (2012) stated that, environmental regulationshave become more important by the time. These regulations have imposed environmental obligations for all companies thos they have to meet. Business organiations are obliged to carry out a risk assessment for measuring environmental impact of their businesses. Moreover, it imposes rules of registering with environmental regulator for bigger packaging products. Companies must decrease their packaging and only utilise packaging that fulfills environmental standard. Further, the waste should be stored and disposed appropriately so that it cannot harm the surroundings. History of legal responsibilities- The concept of corporate social responsibility is not contemporary. Its precursors rooted in the 18th and 19th century. The 20th century and specifically the past 60 years have beheldintense economic, social, regulatory and environmental challenges to business. In the last 80 years, the argument was on the corporate purpose in the legal aspect of business. Whether the purpose should be maximizing the wealth of shareholders or it should be broader than this. 1930 was economically and socially stressful for business organisations, as their activities highly affected many regions of the world. In 1980, social and business interest is combined and companies became more committed to their internal and external stakeholders. Finally, in 2000, legal CSR became ultimately a crucial strategic issue (Cebcglobal.org, 2017). Legal responsibilities as related to CSR with reference to SHARP company Sharp is committed toward becoming a socially responsible organisation. It is dedicated toward strengthening the legal system and compliance, not just in Japan, but also globally, to certify that obedience is cohesive into all internationalmanagement practices of Sharp. Therefore, it is concerned with the impact of its activities that have on itsemployees, suppliers, customers, surrounding society and environment.The company is aimed at improving the quality of lives for its workers through providing them all the necessary facilities and benefits as set by the law (Sharp-world.com, 2017). As stated by Evans Sawyer (2010), in recent time, government policies have pursued to attain strong social and high employment protection, improve working and living condition of workers and protect social unity. Therefore, minimum standard of wages and working time are set within the labor law that is mandatory for the companies to follow for their employees. Following the rules, Sharp recruit employees without discriminating them relate to their age, sex, sexual orientation, religion, race, color or disability. Further, the company provides flexible working hour, adequate wages and other benefits. Ithelps the firm to maintain an effective relationship with its employees and thus, reduce employee turnover rate. The company describes compliance as the process of perceiving societal code of conduct and the regulations of the company, comprising corporate ethics and laws. Therefore, the policy of the of the firm is to pursue the continuing development of policy and system measure for the execution ofmanagement activities that provide importance of compliance (Sharp-world.com, 2017). In order to toughen the national and international business expansion, Sharp has been following the PDCA (plan-do-check-act) cyclefor developing its acquiescence for Sharp corporation, other associated companies and international subsidiaries. The firm fosters sound business deeds with the business faith of Sincerity and Creativity. Sharp Code of Conduct includes all the standards that are to be followed by its employees and executives. It helps the firm to contribute to the welfare of the society and set up an environmentally sustainable image. Moreover, the company ensures that its entire supply chain work in promoting effort of the company regarding CSR, not just in material attainments, but also in the development, manufacturing and sales processes. Hence, the company has set up Sharp Basic Purchasing Principles and Sharp Supply Chain Deployment Guidebook that is conventionality with the EICC Code of Conduct released by the Electric Industry Citizenship Coalition. Through this, i t appeals its suppliers to make theory own exertion toward CSR as per the guidebook and principles(Sharp-world.com, 2017). Raising ethical and legal awareness for ensuring compliance- In order to increase ethical awareness within its existing and newly recruited employees, the firm distribute the compliance guidebook among all the employees in Japan. Moreover, training sessions are held to educate employees regarding the subjects of the guidebooks provided to them. This fosters ethical activities within all over the firm (Sharp-world.com, 2017). Consultation hotline for issues related to compliance- Sharp Corporation and its other associated firms have established a hotline for giving counseling regarding the issues within the workplace. It has also incorporated a hotline of antitrust that particularly serves as a communication point for problems pertaining to antitrust laws. These hotlines provide assistance and service to the employees regarding the Whistleblower Protection Act. The consultation service helps the firm to identify real or possible defilement of the law and take immediate action to settle them (Sharp-world.com, 2017). Inhibiting corruption and dealing appropriately with donations- The company has developed The Sharp Group Charter Corporate Behavior that includes provisions, which firmly avert any kind of corruption within the firm like direct or indirect inducement of goods or money and coercion. This policy along with The Group Charter Code of Conductinstruct that donations must be controlled in an ethically acceptable manner. Apart from that, Sharp foils inappropriate expenditures an illegal payoffs following a process of compulsory reviews. CSR related issues faced by Sharp- Unstable stock of Sharp climbed nearly 6% on reports. Hence, the company accepted the deal of Taiwan Foxcon, which offered a multi-billion dollar. It helped the firm to remain unbroken, while it would be divided under a competing bid from the INCJ (Innovation Network Corporation of Japan). Despite bankruptcy, Sharp maintains the leading position in liquid crystal display technology, which is an important strength for Hon Hai (Theguardian.com, 2017). The above discussion indicates that, Sharp is highly dedicated to fulfilling its corporate social responsibility appropriately so that it can contribute toward improving the living conditions of the internal and external stakeholders. The policies, practices and code of conducts applied by Sharp certifies that the firm is committed to comply all the legal requirements related to CSR and conduct its business ethically. Implications for global CSR practices and sustainability for Sharp Sharp applies the PDCA cycle for its global subsidiaries too for ensuring compliance with the legislations related to CSR. The company works toward spreading awareness of obedience with CSR legislations on a universal basis and promote the awareness all over the Sharp Group. In order to conduct its business deeds sustainably in the overseas, the firm sets up regulations customized for every region after considering the local laws related to CSR (Sharp-world.com, 2017). For strengthening, its legal compliance in the global markets, the company has recruited a topmanagement representative to act as a CO (Compliance officer) in every major region in China, Asia and United States. Further, to make its business sustainable in those regions.The company has also appointed legal matter staffs in those regions. These staffs share information related to legal activities and compliances with their respective Cos and work collaboratively for making the compliance stronger. Besides, the appointees als conduct meetings with the legal Unit of Sharp at the head office on a regular basis. Furthermore, to promote compliance globally, the CSR/Compliance Committee lead by the president of Sharp holdmeetings for discussing and confirming the process of spreading awareness reading complying measures and enforcing them. The meetings also prioritise the sequence of implementation for every measure and regulates the schedule consequently (Sharp-world.com, 2017). Although, Sharp carries a number of activities and implement policies for fulfilling their corporate social responsibility appropriately, however, the company must increase their focus on developing an effective communication channel with its subsidiaries in the overseas. The company may incorporate modern ICT software for improving the quality and effectiveness of communication with the associated companies operate globally. Applying the most updated information and communication technology may help the firm to promote its compliance of legalrequirements more effeciently. Conclusion Complying with CSrrelated legislation is mandatory or every business organisation. It can be done by combining the corporate interest with social interest. Therefore, Sharp has developed and implemented various policies and practices for promoting compliance in its national and international business. It helped the firm to develop its image as an ethically responsible firm. However, for improving compliance it must enhance the communication with overseas subsidiaries that can be done by incorporating new information and technology software. References Bodansky, D., Brunne, J., Hey, E. (2012).The Oxford handbook of international environmental law.Oxford University Press. https://asu.pure.elsevier.com/en/publications/the-oxford-handbook-of-international-environmental-law Carroll, A. B., Shabana, K. M. (2010).The business case for corporate social responsibility: A review of concepts, research and practice.International journal ofmanagement reviews,12(1), 85-105. https://onlinelibrary.wiley.com/doi/10.1111/j.1468-2370.2009.00275.x/full Cebcglobal.org (2017). Retrieved 16 May 2017, from https://www.cebcglobal.org/wp-content/uploads/2015/02/Corporate_Law_and_History_of_Corporate_Responsibility.pdf Compliance | Social Environmental Activities (CSR) | Sharp Global.(2017).Sharp-world.com. Retrieved 16 May 2017, from https://www.sharp-world.com/corporate/eco/ssr/management/governance/compliance/ CSR Activities History | Social Environmental Activities (CSR) | Sharp Global.(2017). Sharp-world.com. Retrieved 16 May 2017, from https://www.sharp-world.com/corporate/eco/ssr/history/ CSR Procurement | Social Environmental Activities | Sharp Global.(2017).Sharp-world.com. Retrieved 16 May 2017, from https://www.sharp-world.com/corporate/eco/supplier/csr/ Evans, N., Sawyer, J. (2010).CSR and stakeholders of small businesses in regional South Australia. Social Responsibility Journal, 6(3), 433-451. https://www.emeraldinsight.com/doi/abs/10.1108/17471111011064799 Japanese electronics giant Sharp bought by Taiwan company for reported $6.2bn. (2017). the Guardian. Retrieved 16 May 2017, from https://www.theguardian.com/world/2016/feb/25/japanese-electronics-giant-sharp-bought-by-taiwan-company Lindgreen, A., Swaen, V. (2010).Corporate social responsibility.International Journal of Management Reviews,12(1), 1-7. https://onlinelibrary.wiley.com/doi/10.1111/j.1468-2370.2009.00277.x/full National Labour Law Profile: Australia.(2017). Ilo.org. Retrieved 16 May 2017, from https://www.ilo.org/ifpdial/information-resources/national-labour-law-profiles/WCMS_158892/lang--en/index.htm

Issues in Auditing Practice

Question: Discuss about theIssues in Auditing Practice. Answer: Audit Planning Preliminary Judgment of Materiality The general ledger accounts reflect the existing balances of Bob's Bikes that would have an impact on the financial condition of the business entity. Therefore, the concept of materiality in the case of would analyze accounts that are overstated. According to Arens (2012), The depreciation as well as the cost of sales in the business entity can be considered for evaluation irrespective of their quantitative materiality. The cost of sales would reflect the total amount of expenditure that would be necessary for the manufacturing as well as the distribution of goods (Arens et al. 2012). Analytical Review The trial balance of the business organization presents the detail of each of the financial transactions that is happening within the business entity (Biggs et al. 2012). If the trial balance of the business organizations is, considered business items like Cash at bank, inventory as well as accounts receivable as well as wages superannuation as well as the owners equity of a business entity. Five Accounts Selected and Rationales The five accounts that are to be considered are Inventory, Sales, Owners equity as well as the wages. Rationale- It is very necessary to analyze the reasons behind the selection of the five accounts for passing on judgment of materiality. The following accounts are evaluated in an in-depth manner. Cash at Bank- The cash at bank represent the financial position of the business enterprise. Sales - The sales account would reflect the amount of revenue that is available to the business organization in a quarterly or annual basis. Therefore, the sales account of the business organization shall reveal the market growth achieved by the business organization in terms of revenue. Owners equity - The owners equity would state the necessary amount of investments made by the owner in the business (Budescu et al. 2012). As such, the owners equity is one of the essential components that are stated in the balance sheet of the business organization. Therefore, the owners equity is a substantial portion of the total assets of a business Wages The concept of materiality would have to be judged from the point of view of the amount of wages paid to the workers on a monthly basis (Boritz and Huo 2013). The payment of monthly wages is a necessary part of the operational expenditures of a business entity. The auditing measures must consider the wages paid, so that no financial data is manipulated deliberately. Sample Selection Explanation/Demonstration of Sampling Technique The systematic method of sampling has been used in selecting the sales transactions in a particular accounting period. The systematic method of sampling entails dividing the number of sampling units by the population size within a business unit (Chandler and Edwards 2015). The revenue account selected is the sales account. The systematic sampling technique has been selecting the financial transactions based on their value as well as their relevance to a business enterprise (Contessotto and Moroney 2014). The sampling technique has been choosing the financial transactions based on their monetary value as well as their impact on the financial statements of a business entity. Benefits of Selected Sampling Technique The following are the advantages of systematic sampling method Cost effective- The systematic random sampling method is cost effective and provides a number of options to employer. As such, the management of a business enterprise would not have to incur considerable expense in running the audit procedure. The systematic sampling method is cheaper than the other modes of sampling techniques (Evetts 2014). Simplistic- The systematic random sampling method is simplistic yet effective. Therefore, this would enable the business enterprise in the systematic implementation of the audit procedure, which would help the organization in facilitating transparency as well as authenticity of the financial statements of an entity. Relevance- The systematic random sampling method has acquired considerable relevance for the audit procedures implemented in the audit procedure. As such, the systematic random sampling method can be applicable to any sector for the purpose of audit. (Furnha and Gunter 2015). The haphazard technique is executed without considering any specific structure. In addition, the haphazard technique can require extra time when compared to the systematic sampling method (Griffith et al. 2012). The haphazard technique can bring biasness to the auditing process in a business entity. Thus, this would have a considerable adverse influence on the auditing process that is being implemented. The random sampling method also has several limitations and it is not as effective as the systematic sampling method of collecting financial transactions. The random sampling method can be only used in gathering of physical evidence for the research procedure (Hayes et al., 2014). The random sampling method is also rigid and is not adaptable to the changing circumstances. As such, the random sampling method cannot be used when there is adequate complexity in the financial operations of a business entity. Therefore, the random sampling method would not be suitable for Bobs Bikes Considerations in Substantive Testing and Collecting Audit Evidence A substantive audit approach shall allow the auditor to gather the intrinsic details about each financial transaction. Thus, the auditors team would verify each vouchers of the financial transaction taken within the organization. This process of audit would enable the auditor to find out the discrepancies in the operational strategies and take the necessary measures to prevent any kind of financial losses (Johnstone et al. 2013). The audit assertion of occurrence would be the most appropriate factor that has to be considered in the development of the operational strategies of the business enterprise. (Tabor 2013). The occurrence would state the event at that point of which the financial transactions have been a part of the organization. Besides this, each of the aspects of the financial transactions would have to be analyzed to ensure there is no manipulation of data. Vouching would be a more appropriate form of audit than testing. As such, this would entail selecting a group of accounting journals and ledgers from the books of accounts that can be expected to have a maximum impact on the operational procedures and the financial condition of the business entity. In addition, noted that vouching would provide the opportunity to the auditing team to take the necessary measures for the development of the organizational policies for the business enterprise (Srivastava and Shafer 2012). The purpose of vouching would be established if the physical evidence of each financial transaction is matched with the amount that is established in the books of accounts for the organization (Kumar and Sharma 2015). Tracing would be more appropriate if the scale of operations for the organization is low. As such, vouching would be more appropriate than tracing and would assist the business entity to find out the discrepancies in the books of accounts of the organization. The auditing assertion of accuracy is one of the factors that would have an impact on the authenticity of the financial statements prepared at the end of a year. As such, accuracy would help the auditing team to determine the level of accuracy currently existing within the financial statements prepared at the end of a year and the necessary measures that can be adopted. Furthermore, the auditing assertion of accuracy would help the business enterprise in ascertaining that the payment of wages as well as the salaries has been calculated in an appropriate manner (Rust et al. 2011). The audit assertion of accuracy is a significant part of the auditing procedures implemented in a business enterprise (Lenz and Sarens 2012). The annual expenses consisting of the fixed as well as the variable cost of the organization would have to be thoroughly analyzed to prevent any kind of financial manipulation on the part of the organization. A misstatement of $20000 cannot be considered acceptable since this would have an adverse impact on the financial position. Besides this, a misstatement of $200000 would result in inaccuracies in the financial statements prepared at the end of a year. Therefore, misstatement of $20000 cannot be deemed acceptable. The magnitude of misstatement would not be relevant if tests of control were applicable instead of the substantive testing method. Therefore, the tests of control in an auditing procedure would refer to testing the benefits or effectiveness of the control procedures implemented in an entity to detect any manipulation or the misappropriation of funds of an entity. The tests of control shall have to be used in the facilitation of authenticity of the books of accounts for the business enterprise (Messier Jr 2016). The tests of control could be classified into three categories like re-performance, observation as well as inspection. Thus, any misstatement of $20000 would not be easily detected by the internal control method adopted in the audit procedure. The following information can be considered necessary before the publication of the auditing results: Financial Policies Data shall have to be gathered regarding the kind of financial policies that is adopted in a business organization for the execution of the business functionalities in an organization. External Financing - Auditors need to acquire the necessary information regarding the external financing strategies that are being adopted in case there is a shortage of funds. If the financial condition of business entity de-stabilizes due to misappropriation of funds or there is wastage of financial resources for the business enterprise a part year trial balance can be used for substantive testing of the auditing procedures (Peters 2012). In addition, it would offer the necessary guidelines that can be taken to implement the corrective measures. In the case of Bobs Bikes, there would be increased financial complexities since the business entity has been operating in a large scale. List of References Arens, A.A., Elder, R.J. and Beasley, M.S., 2012. Auditing and assurance services: an integrated approach. Prentice Hall Biggs, S.F., Mock, T.J. and Watkins, P.R., 2012. Auditor's use of analytical review in audit program design. Accounting Review, pp.148-161. Boritz, J.E. and Huo, K., 2013. Business Models and Audit Risk Assessment: An Investigation of Alternative Information Presentation Techniques. In CAAA Annual Conference. Budescu, D.V., Peecher, M.E. and Solomon, I., 2012. The joint influence of the extent and nature of audit evidence, materiality thresholds, and misstatement type on achieved audit risk. Auditing: A Journal of Practice Theory, 31(2), pp.19-41. Chandler, R.A. and Edwards, J.R., 2014. Recurring Issues in Auditing (RLE Accounting): Professional Debate 1875-1900. Routledge. Contessotto, C. and Moroney, R., 2014. The association between audit committee effectiveness and audit risk. Accounting Finance, 54(2), pp.393-418. Evetts, J., 2014. The concept of professionalism: Professional work, professional practice and learning. In International Handbook of Research in Professional and Practice-based Learning (pp. 29-56). Springer Netherlands. Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Griffith, E.E., Hammersley, J.S. and Kadous, K., 2012. Auditing complex estimates: Understanding the process used and problems encountered. W orking paper, University of Georgia. Hayes, R., Wallage, P. and Gortemaker, H., 2014. Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Johnstone, K., Gramling, A. and Rittenberg, L.E., 2013. Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning. Kumar, R. and Sharma, V., 2015. Auditing: Principles and Practice. PHI Learning Pvt. Ltd.. Lenz, R. and Sarens, G., 2012. Reflections on the internal auditing profession: what might have gone wrong?. Managerial Auditing Journal, 27(6), pp.532-549. Messier Jr, W., 2016. Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Peters, J.M., 2012. A knowledge-based model of inherent audit risk assessment. Rust, M., Barrows, F., Hardy, R., Lazur, A., Naughten, K., Silverstein, J. 2011. The Future of Aquafeeds, NOAA/USDA Alternative Feeds Initiative, NOAA Technical Memorandum NMFS F/SPO-124. Srivastava, R.P. and Shafer, G.R., 2012. Belief-function formulas for audit risk. Accounting Review, pp.249-283. Tabor, R.H., 2013. Internal control evaluations and audit program revisions: some additional evidence. Journal of Accounting Research, pp.348-354.

Standards, models, and quality Management

How to Read and Convert Dates in Old Documents

How to Read and Convert Dates in Old Documents Dates are a very important part of historical and genealogical research, but they also arent always as they appear. For most of us, the Gregorian calendar in common use today is all we encounter in modern records. Eventually, however, as we work back in time, or delve into religious or ethnic records, it is common to encounter other calendars and dates with which we arent familiar. These calendars can complicate the recording of dates in our family tree, unless we can accurately convert and record the calendar dates into a standard format, so that there is no further confusion. Julian vs. Gregorian Calendar The calendar in common use today, known as the Gregorian calendar, was created in 1582 to replace the previously used Julian calendar. The Julian calendar, established in 46 B.C. by Julius Caesar, had twelve months, with three years of 365 days, followed by a fourth year of 366 days. Even with the extra day added every fourth year, the Julian calendar was still slightly longer than the solar year (by about eleven minutes per year), so by the time the year 1500 rolled around, the calendar was ten days out of sync with the sun. To remedy the deficiencies in the Julian calendar, Pope Gregory XIII replaced the Julian calendar with the Gregorian calendar (named after himself) in 1582. The new Gregorian calendar dropped ten days from the month of October for the first year only, to get back in sync with the solar cycle. It also retained the leap year every four years, except century years not divisible by 400 (to keep the accumulation problem from recurring). Of primary importance to genealogists, is that the Gregorian calendar was not adopted by many protestant countries until much later than 1592 (meaning they also had to drop a varying number of days to get back in sync). Great Britain and her colonies adopted the Gregorian, or new style calendar in 1752. Some countries, such as China, did not adopt the calendar until the 1900s. For each country in which we research, it is important to know on what date the Gregorian calendar came into effect. The distinction between the Julian and Gregorian calendar becomes important for genealogists in cases where a person was born while the Julian calendar was in effect and died after the Gregorian calendar was adopted. In such cases it is very important to record dates exactly as you found them, or to make a note when a date has been adjusted for the change in calendar. Some people choose to indicate both dates - known as old style and new style. Double Dating Before the adoption of the Gregorian calendar, most countries celebrated the new year on March 25th (the date known as the Annunciation of Mary). The Gregorian calendar changed this date to January 1st (a date associated with the Circumcision of Christ). Because of this change in the start of the new year, some early records used a special dating technique, known as double dating, to mark dates which fell between January 1 and March 25. A date such as 12 Feb 1746/7 would indicate the end of 1746 (Jan 1 – March 24) in the old style and the early part of 1747 in the new style. Genealogists generally record these double dates exactly as found to avoid possible misinterpretation.   Next Special Dates Archaic Date Terms Julian vs. Gregorian Calendars Feast Days Other Special Dating Terms Archaic terms are common in older records, and dates dont escape this usage. The term instant, for example, (e.g. in the 8th instant refers to the 8th of this month). A corresponding term, ultimo, refers to the previous month (e.g. the 16th ultimo means the 16th of last month). Examples of other archaic usage you may encounter include Tuesday last, referring to the most recent Tuesday, and Thursday next, meaning the next Thursday to occur. Quaker-Style Dates Quakers typically did not use the names of the months or days of the week because most of these names were derived from pagan gods (e.g. Thursday came from â€Å"Thor’s Day†). Instead, they recorded dates using numbers to describe the day of the week and month of the year: [blockquote shadeno]7th da 3rd mo 1733 Converting these dates can be especially tricky because the Gregorian calendar change must be taken into account. The first month in 1751, for example, was March, while the first month in 1753 was January. When in doubt, always transcribe the date exactly as written in the original document. Other Calendars to Consider When researching in France, or in countries under French control, between 1793 and 1805, youll probably encounter some strange looking dates, with funny-sounding months and references to the year of the Republic. These dates reference the French Republican Calendar, also commonly referred to as the French Revolutionary calendar. There are many charts and tools available to help you convert those dates back into standard Gregorian dates. Other calendars you may encounter in your research include the Hebrew calendar, the Islamic calendar and the Chinese calendar. Date Recording for Accurate Family Histories Different parts of the world record dates differently. Most countries write out a date as month-day-year, while in the United States the day is commonly written before the month. This makes little difference when the dates are written out, as in the above examples, but when you run across a date written 7/12/1969 it is hard to know whether it refers to July 12th or December 7th. To avoid confusion in family histories, it is standard convention to use the day-month-year format (23 July 1815) for all genealogical data, with the year written out in full to avoid confusion about which century it refers to (1815, 1915 or 2015?). Months are generally written out in full, or using standard three-letter abbreviations. When in doubt about a date, it is generally best to record it exactly as written in the original source and include any interpretation in square brackets.

Youth Gang Members Essay Example | Topics and Well Written Essays - 1250 words

Youth Gang Members - Essay Example The question whether convicted youth gang members should be treated like other juvenile delinquents including status offenders is very crucial in very many states. This resource manual strives to address this question. As a starting point, this paper will look at the evolvement of gangs and the background of juvenile justice system. There is no one accepted or straightforward definition of a gang. The public and media use the term ‘gang’ more loosely than those in the criminal justice system. A youth gang is commonly thought of as a self-formed association of peers having a gang name and recognizable symbols, identifiable leadership, a geographic territory, a regular meeting pattern, and collective actions to carry out illegal activities. Most gang members define their gang along one or two basic definitional lines which are involvement in crime and the affiliation and cultural aspects of gang membership that make it like a family in the eyes of many members. The youth g ang problem in many states has become an important policy issue largely because of the increasing youth gang violence and the apparent proliferation of youth gangs throughout all sectors of the nations. Youth gangs pose a significant challenge in juvenile justice. There seems to be little evidence that the influence of these gangs is diminishing or that it will become less of a problem in the future. Therefore, it is important that practitioners in juvenile confinement facilities have good information about ways to address the nature and extent of youth gang problems. There are many reasons why youths join gangs and sometimes the adolescent doesn't exactly know why. However, some of the more common reasons include: To experience a sense of family, belonging or fellowship. To gain respect, a positive self-image, status. To experience power and control in their lives. To realize financial gain. For excitement and fun; and other social gains. For protection from neighborhood or rival gang violence. Because of recruitment intimidation. Because it is a family tradition. Due to peer pressure. Because the dangers of gang involvement are not understood. In the late 1800's, juvenile courts were established as an alternative to the adult criminal justice system. The juvenile justice system was designed specifically to meet the needs of non-violent, juvenile offenders and children at risk of becoming juvenile delinquents. Historically, juvenile crimes were considered "youthful indiscretions," warranting lenient treatment and rehabilitative responses. Unlike the offense-based adult system, the juvenile justice system is offender based, focusing on rehabilitation rather than punishment. Recently, many states have attempted to strike a balance among system and offender accountability, offender competency development and community protection. According to the United Nations Convention on the Rights of the Child ("U.N. Child Convention"), which the General Assembly adopted and formally ratified in 1998, Children and adults should not be treated equally under the international human rights regime. Before proceeding, it is necessary to examine the special rights of children enumerated in the same. Anti-gang legislation was a sudden shift in the legal trajectory that could be traced for the treatment of juvenile delinquents. Previously, implementation of significant reforms including specialized procedures and legal norms for the treatment of juveniles in conflict with the law was encouraged. This exceptional process, however, was revoked under anti-gang legislation resulting in recognition and treatment of juve

High Involvement Management as a Management Tool to Intensify Work Essay

High Involvement Management as a Management Tool to Intensify Work - Essay Example According to Woods (2008), high involvement management as a management tool is focused on employee involvement in a particular work structure. The technique is mainly centered on the employee being allowed to make essential decisions regarding their jobs, as well as being part of the business. When looked at from a varying perspective, the employees are granted role empowerment. Bockerman, Bryson & Illmakunnas (2012) assert that employees who experience HIM have higher wellbeing and are less likely to absent from their duties when compared to like employees who are not subjected to the same conditions. Job demand control (JDC) model is founded on the fact that the value of employees in an organization is indispensable (Zirwatul, Ibrahim, and Ohtuska, 2012, 11). According to these authors, the success of an organization needs to be focused on the characteristics of the job as well as the wellbeing of the employees. Karasek and Theorell (1990) coined the job demand-control-support (JDCS) model that relates the characteristics of the job to wellbeing. From the brief definitions discussed, it is evident that JDC and JDCS models relate to high involvement management technique directly and with respect to the wellbeing of the employees. This brings back the thesis question; is high involvement management a tool that is used by managers to intensify work? Karasek (1979) points out that job demands are the stressors involved in completing an assigned workload. Such stressors are psychological and may relate to tasks that were not expected or a conflict between personal issues and the job (291). It is directly evident that work output by an employee who is stressed by such issues cannot be equal to a sober-minded employee who has no issue disturbing them. Karasek had an additional concept of latitude that that is based on decision authority and skill discretion (1979). e

Coming of Age In Mississippi

Coming of Age In Mississippi The life of Anne Moody and the events of the civil rights movement are chronicled in her autobiography and a book called Coming of Age in Mississippi which was published in 1968. In this essay, this autobiography will be drawn upon and her involvement in the movement will be analyzed. The thesis for the essay is that Anne Moodys change in perspective about the movement brought about a shift in the civil rights movement. Biographical Narrative Anne Moody was born in the Jim Crow era in Mississippi where she was also raised as a kid. The details of racism, patriarchal control, injustice and her involvement with grassroots organizations such as Congress of Racial Equity (CORE), National Association for the Advancement of Colored People (NAACP) and the Student Nonviolent Coordinating Committee (SNCC) have been documented in her autobiography. Moody, as a graduate of Tugaloo College, reflects upon her participation with local leaders and other Tugaloo students in order to protest against racial injustices. Her narrative includes a piece of history, which comes from meeting many leaders and witnessing many unforgettable movements, which otherwise would never have been documented or told. Anne lends her story and voice through narrating events such as Emmett Tills lynching, Medgar Everss assassination; sit-ins and rallies in which she fully participated (Page, 2007). Factors Influencing Moody to become Involved in the Movement Anne Moody witnessed the worst form of racism and discrimination in Mississippi in the era of Jim Crow. However, the biggest factor that contributed to Annes involvement in the movement was that she was a daughter of poor African American family and a female. Her father left the family when she and her other 8 siblings were still very young. Moodys mother supported her nine children through restaurant work and domestic chores. Moody attended a segregated school in Centreville in which she seemed to be a bright student despite her impoverished conditions. Anne witnessed a lot of discrimination against women and the African Americans in the area where she lived since her childhood. Being and African American and moreover a female, she experienced a lot of discrimination and racism herself. She was active throughout her college life which forced her to work for the independence of women from discrimination and get them voting rights, to create a history for the Southerners and give the African Americans the freedom they deserve and await (eNotes.com, 2010). Change in Moodys Perspectives about the Movement Overtime Moody started to work in the fourth grade as she was the eldest in her siblings and her mother could not earn much for the nine children. She won basketball scholarship at junior college and an academic scholarship to Tugaloo College from where she graduated in 1964. Anne Moody became an activist in the civil rights movement while she was at Tugaloo College and maintained involvement with CORE, NAACP and SNCC. She was one of the three youngsters in 1963 who staged a sit-in at a segregated Woolworths lunch counter in Jackson. In the same year, Moody also took part in a march on Washington DC (eNotes.com, 2010). As Moody learned that she was both an African American and a woman, she was quick to adapt to the situations which would have been fatal. She did not allow anyone to dominate her and did not accept being an inferior African American woman to any white person or men. She never became satisfied from or accustomed to the mandated subordination due to the white people in the US. Instead, her participation in the civil rights movement expanded when she began to challenge the myths, authorities, false heirs of superiority and assumptions in the society. Her perspective about the civil rights movement changed when she began to question her assumed position and role in the society in opposition to the other white people. She also began to ask other African Americans about their fulfilling roles and why they did not react against the white racists and discrimination (Page, 2007). As Moody continued to mature, her perspective about the movement changed when she learnt about the murders, the lynching and the threats to the lives of those African Americans who reacted to the impudence and rebellion that Anne has awaited to demonstrate (Page, 2007). These crimes not only disgusted her but also they stopped her from reacting or taking any actions as she writes in her book on page 155 Negroes are being killed, beaten up, run out of town by these white folks and everything. But Negroes cant even talk about it (Moody, p.155). Moody constantly learned about the differences between expectations and behaviors and the rules governing the whites and the African Americans. She sought to move out of Mississippi as she never accepted the Jim Crow system. She moved out to New Orleans and Baton Rouge to live with her relatives. She expected to find equality and more freedom there but was disappointed there as she again encountered racism and prejudices. She learnt that the rea lity is that these flavors of discriminations and racism are present all over the Southern states (Page, 2007). When she returned to her home state Mississippi, she learned that it was even more difficult to live in the state than before as the fear of losing own life and the life of loved ones was pertinent in the African Americans. At this point in time, Anne Moody became fed up of the differences shown by the African Americans, her community, her friends and her family. She decided to step up and make a difference as she could no longer be afraid and inactive. She notes in her autobiography Courage was growing in me too. Little by little it was getting harder and harder for me not to speak out (Moody, p.163). This led Anne to attend a greater number of meetings with the city leaders, other Tugaloo students and professors, and activists. She participated in a number of marches, riots, meetings, rallies, sit-ins and many other activities in order to fight and plead for equal rights for all the African American citizens (Page, 2007). Reflection of Moodys Change in Perspective In the 1950s, the major strategies involved in the civil rights movement were litigation and lobbying in order to abolish discrimination against the African Americans. However, in 1955, the black citizens became frustrated because of the gradual approaches of the state and federal governments to implement desegregation. The other reason for this frustration was the massive resistance from the proponents of voter suppression and racial segregation. Most of the actions that were taken in the 1950s and the early 1960s were nonviolent resistance and indirect actions by the African Americans. However, these actions were not voiced until the mid and the late 1960 when the civil rights movement took major steps such as the march on Washington and speech by Martin Luther King. In the past, it was difficult for the African American leaders to cooperate and work on a combined purpose. The strategy of the civil rights movement emphasized more direct actions and mass action replaced litigation. Therefore the civil rights movement reaped no results in the 1950s and early 1960s. However, when the African Americans united and the people felt courageous, then only results such as nullification of the legal article of separate but equal, banning of segregation, banning of discrimination in employment practices in 1964 and restoring of voting rights. These broader shifts in the civil rights movement from the 1950s to 1960s hence reflect the changing perspective of Moodys activism. She was active at first but then was discouraged by the lack of cooperation of the blacks and the height of murdering and killings of African Americans by the white people. Then she again became courageous and became active with participation in the riots and other strategies. . Conclusion Hence the change in perspective of Anne Moore about the movement was clearly reflected upon the broader shifts in the civil rights movement from 1950s to the end of 1960. The movement was taken by storm because of the mass action of the African Americans which can also be reflected by Moodys growing courage when she returned to Mississippi. Although Moody became disenchanted with the movement earlier when she moved out to another state, but she became an active member of the movement afterwards as the perspective of civil rights movement also shifted.