Where You Go To Achieve Your Fitness Desires Essay Example for Free

Where You Go To Achieve Your Fitness Desires Essay Situated, and being the sole tenant at the top-most floor of a 40-story building, Feat to Fit enjoys the freedom of its location. It is around a thousand square meter facility with various fitness machines in various corners of the facility. The wall is made of glass panels where men and women doing their fitness activities, unassisted or not, have the freedom to look at the clear view of the city laid out before them at the foot of the building or somewhere far so long their eye sight can reach the view. The center itself is situated in the middle of the building as there is a terrace portion on all four corners of the building. Anyone can enjoy the fee sunlight after their shower or pass a few minutes drinking iced-tea or some refreshments right after they have burned out some calories. There are adjustable gazebos (it can be closed or opened as umbrellas). There is a little bar inside offering drinks to the always thirsty Feat to Fit clients. There are 12 shower rooms, 3 each in every corner of the facility. At the entrance, there is the lobby, where drinking and reading and watching the fitness center’s wide LCD screen (approximately 60 inches wide) that’s always tuned in a sports channel. That’s where the reception lady and/or guy always busy herself or himself with the customers or some administrative tasks. From the ground floor, the Feat to Fit center can be accessed through 2 possible options of taking elevator, one arriving at the side (minor) entrance of the center and another stopping right in front of the main entrance where the reception is. At the south of the entrance (across it), there is the stairway, another option to use in order to reach or leave the center. There is a fire exit near this stair. Below, the property is mixed residential-commercial. I wonder why this was possible but it was already this mix when Feat to Fit opened in this location. It was blessing in disguise though as there are a lot of both residential tenants and office employees using the center now.

Organizational Theory and The Heart of Change Essay Example for Free

Organizational Theory and The Heart of Change Essay The book The Heart of Change shows the practical side of the theories that are taught in the course textbook. It presents stories of successes and failures based in the application of concepts discussed in Organizational Behavior and Management and in class. Although we talked about several different concepts the ones that are evident in the examples in The Heart Of Change are the more progressive and individual centered approaches. The leadership characteristics that are important to successful change in an organization are those that are espoused in the transformational theory of management. It makes sense that ideals in line with the transformational management theory would be evident in a book about how to bring about positive change in an organization. Discussion A transformational leader essentially is about growth through change, about challenging the status quo, and staff to grow and perform it is about empowerment and all of those things are important in regards to the approach put forth in The Heart Of Change. A key theme in The Heart Of Change is that change is not brought about by statistical analysis or common sense, but it comes after changing the way that people feel about an issue. It is about connecting with the individual and bringing about an emotive response that motivates a change in behavior. And that is in line with one of the focal traits of a transformational leader. They are visionary leaders who focus who create the mission, focus and goals for the organization. Their approach to leadership is centered around the individual. This is important because for a leader to effectively implement change based The Heart Of Change they would have to be aware of they motivational factors of their employees so they know how do best address the intrinsic needs to change the attitudes of employees. The Heart Of Change shows that change does not happen simply by instituting different systems, but that people are the  force that ultimately determines how well an organization adapts change. That also relates to the leadership style of the transformational leader. They focus on the people as the key elements to bring change to an organization. Group Emotional Intelligence is a topic that we discussed in class that is essential to the type of change discussed in The Heart Of Change. The second stage of change is about putting together a team that is able drive the company towards its specific goal in regards to instituting change. There needs to be a strong force pushing the change and keeping the urgency up. It is understandably to much for on person to handle so there needs to be a team of interested, motivated people to act as that driving force. The three ideas of trust, sense of group identity, and group efficacy are essential to group effectiveness. The group that is at the forefront of the change action in an organization needs to exhibit a high EI. Not only because they need to be efficient, but because they are a model for the rest of the organization. This again relates to the character traits of the transformational leadership theory. Being a role model, showing others behaviors to emulate are what transformational leaders do, and this is what the change guiding group does as described in The Heart Of Change. Empowerment is an issue that is imperative to the change process. We touched on the idea of empowerment while exploring power, and politics in the workplace. Empowerment is important in regards to The Heart Of Change, because it is also about ownership. For change to be effective it takes an entire organization to believe in the change process. Through empowerment of the staff in the change process you are creating a sense of ownership for them in the process of change. Once they feel like they are an important part of the process it creates a sense of pride in their part of the process. In the workplace a sense of pride usually leads to a commitment to excellence in working towards the goals of the organization. Again this is a trait of transformational leadership. Transformational leaders encourage their teams and staff to be innovative, creative and encourage them to take risks. Empowerment is a tool, which is used to elicit the abovementioned traits in the staff, and drives the c hange. Organizational socialization is the way values; abilities, expected behaviors, and social knowledge of a organization are shared. It is based on creating an uniformity in mission, beliefs and actions. Socialization, in regards to the organizational change does not seem that it is an important issue in regards to affecting change in an organization. However, it is an integral part in sustaining any positive gains that have come from organizational change. After any sort of change occurs it must be accompanied with a change in the formal and informal socialization procedures to ensure they reflect the new organizational structure and culture. Effective socialization is imperative to ensure the change is long lasting. Updating Standard Operating Procedures for existing staff, as well as orientation procedures should reinforce the new changes for current staff, and introduce them to the new staff. Changing a system in simple. Sustaining a new culture and behavior in the workplace is difficult. People tend to revert to what is comfortable to them. In organizations that are in the process of implementing change is systems or culture, new people to the organization are the easiest to accept and adapt to the new changes. A new active socialization procedure needs to be adopted to address the veterans in the organization. They are the group that will be more apt to fall into old habits. Communication in the workplace is key to change, and is a theme that is throughout The Heart Of Change. Communication is important throughout several different stages of the change process as described in The Heart Of Change. There is a chapter in The Heart Of Change where they concentrate on communication of the vision and goals to the organization as a whole to motivate the members to buy into the vision. However, communication is very important during the first stage of change. In this stage the message communicated is the catalyst that will inspire the rest of organization to want to change. The communication should be tailored to evoke an emotional response, to motivate staff. The message can be we need to change, but the delivery of the message is has much to do its effectiveness. Also communication is important in the socialization aspect of sustaining  change. Within an organization communication comes in different forms. Procedures and rules are in the employee handbook, emails and memos. The culture of a workplace is transmitted through symbols and actions. The latter of the aforementioned communication is difficult and requires more effort to see that it is carried out in a manner that supports the organizational change. If there is a specific message, and vision that is to resonate with people and motivate them, all the actions of the leaders in the in the organization should reflect the message. Conclusion Change is a difficult process for an individual, but for an organization the difficulty grows exponentially. For an organization to change the actions and culture of everybody within the organization must change as well. There are the logistics involved in changing organizational structure. Then there is the task of changing the behavior of the employees as well. That is where the most obstacles will be found. The Heart Of Change offers a variety of experiences to highlight their theory in regards to the steps of successful change. Rooted in their theory are concepts that were discussed in class. Most of concepts that are evident in the change process theory are progressive and reflect ideas indicative of transformational leadership theory. The Heart Of Change has brought the individual concepts together and shown how they can work together to affect successful change in an organization. Reading The Heart Of Change shows how the powerful and effective the ideas that we learned about are, and how they can benefit us as we take leadership positions in our organizations.

Programming Independence Essentially Protects The Auditor S Ability Accounting Essay

Programming Independence Essentially Protects The Auditor S Ability Accounting Essay Programming independence essentially protects the auditors ability to select the most appropriate strategy when conducting an audit. Auditors must be fair to approach a piece of work in whatever manner they consider best. As a client company grows and conducts new activities, the auditors approach will likely have to adapt to account for these. In addition, the auditing profession is a dynamic one, with new techniques constantly being developed and upgraded which the auditor may decide to use. While investigative independence protects the auditors ability to implement the strategies in whatever manner they consider necessary. Basically, auditors must have unlimited access to all company information. Any queries regarding a companys business and accounting treatment must be answered by the company. The collection of audit evidence is an essential process, and cannot be restricted in any way by the client company. Reporting independence protects the auditors ability to choose to reveal to the public any information they believe should be disclosed. If company managers have been misleading shareholders by falsifying accounting information, they will strive to prevent the auditors from reporting this. It is in situations like this when auditor independence is most likely to be compromised. Independence is fundamental to the reliability of auditors reports. Those reports would not be credible, investors and creditors would have confidence with them, if auditors were not independent in both fact and appearance. To be credible, an auditors opinion must be based on an objective and disinterested assessment of whether the financial statements are presented fairly in conformity with generally accepted accounting principles. On the other hand, Frank claimed that Auditor independence helps to ensure quality audits and contributes to financial statement users reliance on the financial reporting process. An auditor who is independent in fact has the ability to make independent audit decisions even if there is a perceived lack of independence or if the auditor is placed in a potentially compromising position.(2007) Nonetheless, even when the auditor is in fact independent, one or more factors may lead the public to believe the auditor does not appear independent. This may cause u sers of financial statements to believe they cannot rely on financial information. At mean time, auditor should take responsibilities for detecting material errors and material fraud. Because in Xerox, they are many accounting manipulations can easily cause fraud, the audit should find out those fraud, identified and reported those fraud risk. Q6: The first questionable accounting manipulation is acceleration of lease revenue recognition from bundled leases. This manipulation will affect revenues account, because Xerox accelerated the lease revenue recognition by allocating a higher portion of the lease payment to the equipment instead of the service or financing activity. By reallocating revenues from the finance and service activity to the equipment, Xerox was able to recognize greater revenues in the current reporting period instead of deferring revenue recognize to future periods. There are two auditor procedures can suit for this environment. First is use internal procedure, recalculation: checking the mathematical accuracy of documents or records. Second it external procedure, confirmation: the process of obtaining a representation from a third party. For questionable accelerated of lease revenue from lease price increase extensions, increase in the residual values of leased equipment and acceleration of revenues from portfolio asset strategy transactions. All those three manipulation will increase revenue account and income statement. Because in short term it will immediate increase reverse, but it sacrifice the long term profit. To protect company long term profit, auditor should observation all the processes and procedure the performed. On the other hand auditor should re-performance, it means the auditors independence execution of procedures previously performed by entity staff. For questionable manipulation of reserves. This manipulation will affect equity account. Because Xerox established an acquisition reserve for unknown business risk and unrelated business to the reserve account to inflate earning. It means Xerox put money in equity account to prevent potential risk, but it unrelated to expenses. It easy causes fraud. Auditor can use observation procedure, to looking at processes and procedures being performed or use inquiry procedure, to seeking information from knowledgeable persons. For questionable manipulation of other income. This manipulation will affect cost and expenses account. Because Xerox elect to recognize most of the interest income during period years. The cost and expenses account will reduce in period years, and meantime make that years report look better. To appropriateness of this practice, audit should use analytical procedure. Compare the date with similar prior-period date, to keep the report justice. For questionable failure to disclose factoring transactions. This manipulation will affect revenues account and asset account. From material, we can know Xerox sold future cash from receivable account to local banks for immediate cash. It made Xerox have a strong cash position in the present year, like the revenues account will increase, on the other hand sold receivables to bank must take some lost. The asset account must decrease. It also easy cost fraud. Audits can use inspection of tangible assets and analytical procedures. Inspection of tangible assets can find out the total asset increase or decrease. Xerox company failure to disclose factoring transaction should record in annual report, so use analytical procedure will disclose this problem. REF: Arens.,Best., Shailer.,Fiedler.,Elder.,Beasley. (2010). Essentials of Auditing, Assurance Services Ethics in Australia. Chris Richardson Frank D. (2007). CPAs Views on Auditor Independence. Society of Certified Public Accountants

Closing the Gap between Disabled and Nondisabled Essay -- Essays Paper

Closing the Gap between Disabled and Nondisabled The democratic ideals that the United States were built upon are freedom and equality; it is in the Declaration of Independence, the Bill of Rights, and used as a defense when a person can think of nothing snappy to say (i.e. "It's a free country!"). However, while American culture is based on the notion that you have the power and ability to become anyone or achieve anything, it is painfully obvious to people with disabilities that government and the mainstream public has forgotten about their needs. While most nondisabled people do not need to depend on family or government for financial or medical assistance, people with disabilities are often denied jobs and opportunities, forcing them to become dependent on a family member or government assistance. It may be an unconscious factor for those who do not have a disability, to forget that others may need a special menu, table, or space. Simple things like a special bathroom stall or books on tape are on par with a more inclusive American culture, one that can help people with disabilities become more independent and free. Most of the problems people with disabilities face today stems from language and how they are considered to be separate from those who are able. Not only does this create the basis for oppression and discrimination for those who used to be considered ‘cripples,’ or ‘retards,’ but it also creates can create a confusion over a person’s identity as a person with disabilities. While legislation, corporate policies, and public places may be slowly changing to become more inclusive to those with disabilities, there are still certain aspects of the mainstream US culture that can mean nothing to a member of the... ...who are able. As the language evolves and the activism becomes more developed and evident in mainstream culture and media, then there will be more and more advances in the future. The days in which Siamese Twins, the Elephant Man, and other people with disabilities who would be considered ‘freaks,’ ‘retarded,’ or ‘crippled’ and be immediately institutionalized or ostracized from people have mostly disappeared, leaving other battles, like the fight for an accessible urban environment, to be fought and won in later years. Works Cited Fielder, Leslie A. The Tyranny of the Normal. Gleeson, Brendan. Can Technology Overcome The Disabling City? Linton, Simi. Claiming Disability: Knowledge and Identity. New York: New York University Press, 1997 Marks, Deborah. Disability: Controversial debates and psychosocial perspectives. London: Routledge, 1999 Closing the Gap between Disabled and Nondisabled Essay -- Essays Paper Closing the Gap between Disabled and Nondisabled The democratic ideals that the United States were built upon are freedom and equality; it is in the Declaration of Independence, the Bill of Rights, and used as a defense when a person can think of nothing snappy to say (i.e. "It's a free country!"). However, while American culture is based on the notion that you have the power and ability to become anyone or achieve anything, it is painfully obvious to people with disabilities that government and the mainstream public has forgotten about their needs. While most nondisabled people do not need to depend on family or government for financial or medical assistance, people with disabilities are often denied jobs and opportunities, forcing them to become dependent on a family member or government assistance. It may be an unconscious factor for those who do not have a disability, to forget that others may need a special menu, table, or space. Simple things like a special bathroom stall or books on tape are on par with a more inclusive American culture, one that can help people with disabilities become more independent and free. Most of the problems people with disabilities face today stems from language and how they are considered to be separate from those who are able. Not only does this create the basis for oppression and discrimination for those who used to be considered ‘cripples,’ or ‘retards,’ but it also creates can create a confusion over a person’s identity as a person with disabilities. While legislation, corporate policies, and public places may be slowly changing to become more inclusive to those with disabilities, there are still certain aspects of the mainstream US culture that can mean nothing to a member of the... ...who are able. As the language evolves and the activism becomes more developed and evident in mainstream culture and media, then there will be more and more advances in the future. The days in which Siamese Twins, the Elephant Man, and other people with disabilities who would be considered ‘freaks,’ ‘retarded,’ or ‘crippled’ and be immediately institutionalized or ostracized from people have mostly disappeared, leaving other battles, like the fight for an accessible urban environment, to be fought and won in later years. Works Cited Fielder, Leslie A. The Tyranny of the Normal. Gleeson, Brendan. Can Technology Overcome The Disabling City? Linton, Simi. Claiming Disability: Knowledge and Identity. New York: New York University Press, 1997 Marks, Deborah. Disability: Controversial debates and psychosocial perspectives. London: Routledge, 1999

Philip Larkins Faith Healing Essay -- Philip Larkin Faith Healing Poe

How typical in terms of subject, theme, structure and versification is Faith Healing by Larkin? Philip Larkin's Faith Healing In 1964, Philip Larkin published his third book of poetry, entitled 'The Whitsun Weddings'. One of the many critically acclaimed poems was 'Faith Healing'. In this essay, I intend to explore how typical this poem is in terms of subject, theme, structure and versification. In Faith Healing, women flock to an American Faith Healer for a blessing. The persona of the poem is written from an outsider's point of view, looking in at this sight. Faith Healing is divided into three stanzas, each of ten lines. Iambic pentameter is used to give 5 major stresses to each of the 10 lines. The three stanzas actually contribute to the action of the poem. In the first stanza, the women go forward to the Faith Healer; in the second, they leave and 'Sheepishly stray'. Finally, the poem concludes with the third stanza where Larkin analyses the situation. This versification is indeed quite typical throughout The Whitsun Weddings. 'Here' is another poem from this collection, and Larkin again writes in iambic pentameter. He uses the traditional versification to describe a journey from an industrial city to a place where much more satisfaction can be gained. This journey was also mapped by the structure of the poem. Larkin wrote 4 stanzas and each one marked a progression in the journey. This is similar to Faith Healing where each stanza moves the story onto the next event or occurrence. It is a similar case for 'Mr Bleaney' where every line is written in iambic pentameter, with only one exception for the first line. This poem also tells a story with the first four verses being descriptive befo... ...t we really desire whereas Faith Healing suggests that if these women had realised their loneliness earlier in life, they could have loved and been loved in return. This is only a slight difference; but is worth considering when asking the question of the typicality of Faith Healing. Overall, I feel that the similarities outweigh the differences and it can be concluded that Faith Healing is infact quite similar to a selection of the other poems in Whitsun Weddings. There are some differences and Faith Healing is unique in some respects, such as Larkin not experiencing this event personally. However, overall Faith Healing is a typical Larkin poem, with deprivation and loneliness as themes, iambic pentameter and enjambment as language features and with initially descriptive stanza's before moving on to conclude with a reflective and thoughtful panorama.

Essay --

Even though the American Revolution constituted represented a tremendous strike against the old social order, its founding ideals could not be realized within the socioeconomic framework that existed in colonial America. Power was placed in the hands of the moneyed class, which utilized federal, state, and local governments to consolidate its political and economic control. Small farmers, artisans, the working poor, and slaves faced injustices. Combating injustice is a long process and any relief is slow coming. Election campaigns require tremedous financial resources, so bought-and-paid-for politicians are servants of a financial aristocracy and not rather representatives of the American people. powerful interests—whether industrial, financial, or agricultural—that predominated in each state whose wealth and power far surpasses the European ruling classes so despised by the Founding Fathers. noble dream that the United States was founded on could not be fully realized within, was belied by the development of capitalism and the resulting exploitation of an emerging working class and the dispossession of small farmers. social inequality inequality and injustice still remaining privilege United States to seize control of the key strategic regions of the world In order for the American ruling class to impose its deeply reactionary agenda of austerity and imperialist expansion, it is dispensing with democracy and resorting to ever more repressive forms of rule. the winner will rule, not with the consent of the people, but at the bidding of Wall Street, which, with the rest of corporate America, is financing their $3 billion presidential campaigns. each state would have two senators, regardless of population, thus effectively dep... ...Constitutional Convention against â€Å"Insufficient checks against democracy† Thus, a tax on whiskey had a direct impact on income. And the fines for tax violation could exceed most people’s yearly earnings. Moreover, the tax was organized so smaller distillers would pay by the gallon, while larger distillers, who could produce in volume, could take advantage of a flat fee. The net effect was that big producers could undersell smaller ones. Hogeland states, â€Å"The goal was industry consolidation† more direct and extreme form of democratic expression to the demands of the popular classes. progressive tax on wealth diplomacy political cover† for the military operation power runs bottom-up rather than top-down unfulfilled ideals exploitation and social inequality against entrenched wealth and power to build a society based on the rule of law rather than rank and privilege.

The Arabian Nights: The Porter and the Three Ladies of Baghdad

â€Å"Curiosity kills the cat† as the old saying goes. The same thing did happen in the story The Porter and the Three Ladies of Baghdad. Curiosity of the men who entered the house of the three ladies of Baghdad put their lives at risk by trying to know what they are not supposed to know. Although there had been a sworn statement between the ladies and the men, the latter broke the contract and faced the consequences. However, curiosity, if done correctly, can also be a source of something better than expected. The Porter and the Three Ladies in Baghdad In the story, seven men were in the ladies’ house. They were a porter, a Caliph and his companions (Wazir and swordsman), and the three Kalandars. At first, the men and the ladies were merry-making. Moments later, there came two bitches chained on their neck that the eldest of the ladies slapped and tortured in front of the men. This aroused interest from the men but they just let it pass. Later on, they saw the portress (one of the ladies) playing the lute but to their surprise, she reacted terribly and passed out after tearing her dress. The men saw the marks of the rod and whip in her back and again it added to their curiosity. It happened three times and the men were greatly astounded save the Caliph’s minister. They reacted, thinking that they can easily overpower the ladies, and caught the ladies’ attention. The eldest asked about the commotion and the porter was tasked to tell the truth: they wanted to know what’s going on. But the ladies and the men had agreed beforehand that they must not talk things that are not of their concern least, they face the unpleasant. To the ladies’ command, 7 huge white and black men came out of the closet and tied the men. Now, because of curiosity, they had their lives in danger. Being curious can be both beneficial and risky. â€Å"Curiosity kills the cat† as the old saying goes. In this case, the men, especially the Kalandars, ended risking their lives because of their curiosity. We can blame them because they failed to comply with the contract. They were already told that they must not talk about things they’re not concerned with and they agreed. The men should have listened and did as what they were supposed to do. However, curiosity had been beneficial in the sense that it created chaos in the story. If the men didn’t react, the story would have been boring. Also, another good thing is that it lengthened the story. The characters involved, especially the Kalandars and the ladies, ended sharing their stories. References The Porter and the Three Ladies of Baghdad. Retrieved November 7, 2007, from http://xahlee.org/p/arabian_nights/an5.html