Friday, May 22, 2020

Shooting an Elephant Essays - 1356 Words

In the essay, Shooting an Elephant, George Orwell illustrates his experiences as a British police officer in Lower Burma, and reflects it to the nature of imperialism. Since â€Å"anti-European feeling was very bitter† due to the British Empire’s dictatorship in Burma, Orwell is being treated disrespectfully by the Burmese (12). This allows him to hate his job and the British Empire. However, the incident of shooting of an elephant gives him a â€Å"better glimpse †¦ of the real nature of imperialism – the real motives for which despotic government act† (13). Through his life experiences as a British man, Orwell efficiently demonstrates the negative effects of imperialism on individuals and society. With the usage of effective diction in his†¦show more content†¦He calls himself a â€Å"puppet† to prove and emphasize the fact that even the oppressors lose their freedom and have to live under the pressure of the people they oppress when an imperialist system takes place in the society. Also, Orwell establishes particular effects in his essay by using different sentence structures. As Orwell comes to the decision of shooting the elephant, he states, â€Å"To come all that way, rifle in hand, with two thousand people marching at my heels, and then to trail feebly away, having done nothing – no, that was impossible† (15). The parallel phrases used in this passage recaps the whole situation but the usage of anacoluthon in the end of the link allows Orwell to show how much he is pressurized. In addition, it indicates the readers that there is no way for him to leave the elephant alive after coming to this stage of the situation. Orwell again uses parallel phrases to describe the effects on the elephant after the first shot: â€Å"He looked suddenly stricken, shrunken, immensely old, as though the frightful impact of the bullet had paralyzed him without knocking him down† (16). This structure helps Orwell to intensify the shock and the reaction in the readers as the elephant starts dying. Lack of a grammatical sequence is used when Orwell goes out to kill an elephant and says, â€Å"I had no intention of shooting the elephant – I had merely sent for the rifleShow MoreRelated Shooting an Elephant1601 Words   |  7 PagesOrwell spent the next twenty years as a writer; the essay â€Å"Shooting an Elephant,† set in the Burma of the 1920s and written in 1936, is one of his most famous works. In the early twentieth century, Burma was still a colony of Britain but anti-imperialism protests and social movements developed very fast, causing â€Å"great tension between Burmese, Indians and English, between civilians and police† (Meyers 56). Orwell’s essay â€Å"Shooting an Elephant† is based on this historical tension. In this essay, OrwellRead MoreShooting an Elephant840 Words   |  4 PagesDISCUSS ORWELLS USE OF PERSUASIVE TOOLS SUCH AS, SYMBOLI SM, METAPHORS AND IRONY IN THIS ESSAY AND EXPLAIN HOW HE USES EACH OF THESE TO CONVEY HIS ARGUMENT OR MESSAGE In the extract, Shooting An Elephant Orwell conveys his message through the use of various persuasive tools. He wants the reader to identify when somebody assumes power. This technique is used to show that the powerful are also a captive to the will of people they control. Everyone involved in the situation becomes affected. InRead MoreAnalysis Of Shooting An Elephant813 Words   |  4 Pagespleased and wishes to keep his reputation high. In the short story, â€Å"Shooting an Elephant†, George Orwell, who writes from his own experiences, describes the life of the narrator, a policeman in a foreign country, Burma. The narrator feels forced to shoot a wild elephant that has destroyed parts of a village. He does not want to shoot the elephant, but because the Burmese around him seem determined and excited to see the elephant die, the narrator feels compelled to do what the natives request toRead More Shooting an Elephant Essay1373 Words   |  6 Pagesessay, Shooting an Elepha nt, George Orwell illustrates his experiences as a British police officer, and reflects it to the nature of imperialism. He hates his job as a police officer in Moulmein because an â€Å"anti-European feeling was very bitter† due to British Empire’s dictatorship in Burma. Therefore, Orwell, a white man is being treated disrespectfully by the Burmese which allows him to hate his job and British Empire, the root of everything. However, the incident of shooting of an elephant givesRead MoreEssay on Shooting an Elephant486 Words   |  2 Pages â€Å"Shooting an Elephant† nbsp;nbsp;nbsp;nbsp;nbsp;I was not comfortable with many aspects of this story. The prejudice throughout the book was unimaginable, I find I am uncomfortable with any kind of bigotry. Reading of the Burmese people and their disrespect toward someone who was there to â€Å"protect and serve†, was difficult. I suppose I am naà ¯ve, I try to hold on to the belief that people of God are inherently good. I know there are bad apples in all walks of life, bad people areRead MoreShooting An Elephant By George Orwell1670 Words   |  7 Pageseventually caused me to comply. In â€Å"Shooting an Elephant,† by George Orwell, Orwell faced a similar dilemma. â€Å"Shooting an Elephant† is an essay that depicts Orwell’s conflictions about shooting a rampaging elephant while he served as an Imperial policeman in Burma during British colonial rule. In his essay, Orwell describes the difficult decision of whether or not to shoot the elephant and why he made his decision. Although he did not initially want to shoot the elephant, the social pressure of being surroundedRead MoreShooting an Elephant by George Orwell 884 Words   |  4 Pageshuddled in the corner in a state of shock with blood marks on his head and back. However, as I inspected the parakeets back closer, I saw that in fact the blood was flesh from the base of the wing which was missing. Similarly, like Orwell in Shooting an Elephant, I did not know what to do in the situation but I had to find a solution (pg.230). I did not have a clue how to treat an injured bird or if I should figure out first what and how the incident happened. The parakeet was bleeding heavily andRead MoreShooting an Elephant Literary Analysis895 Words   |  4 Pagesstory â€Å"Shooting an Elephant,† demonstrates the total dangers of the unlimited authority a state has and the astounding presentment of â€Å"future dystopia†. In the story, Orwell finds himself to be in an intricate situation that involves an elephant. Not only does the fate of the elephant’s life lie in Orwell’s hands, he has an audience of people behind him cheering him on, making his decision much more difficult to make. Due to the vast crowd surrounding his thoughts, Orwell kills the elephant in theRead MoreThe Feminine Mystique And Shooting An Elephant898 Words   |  4 PagesBoth The Feminine Mystique and â€Å"Shooting an Elephant† discuss the confrontation between the self and society. In The Feminine Mystique, Betty Friedan addresses â€Å"The Problem That Has No Name† referring to the widespread unhappiness of the housewife due to their obligation to uphold their ideal image rather than pursuing their dreams; in â€Å"Shooting an Elephant†, George Orwell comments on the societal expectations of imperialism and its effects on people who have the duty to uphold the law. In both ofRead More George Orwells Shooting an Elephant Essay783 Words   |  4 PagesGeorge Orwells Shooting an Elephant In Shooting an Elephant, George Orwell finds himself in a difficult situation involving an elephant. The fate of the elephant lies in his hands. Only he can make the final decision. In the end, due to Orwells decision, the elephant lay dying in a pool of blood. Orwell wins the sympathy of readers by expressing the pressure he feels as an Anglo-Indian in Burma, struggling with his morals, and showing a sense of compassion for the dying animal.

Thursday, May 7, 2020

Essay on Business Outsourcing - 1599 Words

Outsourcing to foreign shores, or offshoring, is an idea that has long been in practice, yet meets resistance when American business seeks to send jobs overseas. Sending jobs overseas may help a faltering American business keep their doors open and keep more important jobs open for American workers. Outsourcing has been a business practice for hundreds of years. Adopting legislation to curb Offshoring will limit American businesses competitive edge, one that helps small business thrive and grow, and helps big business to plant an American flag in the international business of offshoring. Offshoring began in the industrial revolution, with the advent of advances in transportation and communication. America had successfully entered†¦show more content†¦The U.S. has lost 2 million jobs due to global trade over the past 20 years but in just 10 years has added 35 million new jobs (Kirkpatrick, David 2004). While American businesses are sending jobs overseas, it does not mean that these jobs are for Americans. Many qualified American white-collar workers would not work at the same salaries offered by smaller or start up companies. Many companies are spending less and less on human resources to stay competitive. A typical salary would start at $50,000; add administrative costs, training and benefits and you are at roughly $78,000, a 56% increase on the original estimate (Gambhir, Satnam 2004). A typical outsourced worker would come in at much less than the original estimate of $50,000 Another misconception is that very few quality businesses are involved in outsourcing. Nothing could be farther from the truth, according to Satnam Gambhir, â€Å"In fact, it would be challenging to find a single Fortune 500 company that is not outsourcing any part of its daily business operations to offshore outsourcing firms.† In order to stay competitive in this new business practice, American businesses have to realize that American technology in IT and Telephony and fiber optics directly contributed to the outsourcing boom (Gambhir, Satnam 2004). The myth that offshoring will increase unemployment can be addressed easily; Employment is on the rise according to Global Insight inc. John A. ChallengerShow MoreRelatedOutsourcing : A Business Model1107 Words   |  5 PagesOutsourcing is a business model in which one company provides services for another company for a specified length of time and cost. Outsourcing is a trend is becoming more common in information technology. The primary reason for outsourcing is to reduce IT cost and to get access to a larger pool of specialized expertise. Businesses can focus on core competencies by outsourcing the IT works. The global trends in IT outsourcing (ITO and Business process outsourcing (BPO) suggests strongly that outsourcingRead MoreOutsourcing, Business And The Alignment Of It With Business Processes2015 Words   |  9 PagesAbstract Outsourcing is the notion of the day in today s business world. Outsourcing means to get the product or service on contractual basis from an outside supplier. Now this term is also developing widely in the field of information technology. The small and large scale industries utilise IT outsourcing and business process outsourcing to have the benefits for business like cost reductions, high production and efficient business activities. For the best use of IT outsourcing, there must be wellRead MoreBusiness Process Outsourcing Essay1346 Words   |  6 PagesThe trend in the world of business grows rapidly. Historically, it is difficult to find the best solutions for the common issues in business such as quality, cost and innovation. Nevertheless, business experts have reacted by implementing strategies. One of these strategies is the farming out of services to a third party (Overby 2007), which is called outsourcing .According to The Daily Telegraph (2007), worldwide outsourcing is no w valued at approximately $US4 trillion. Originally, it was thoughtRead MoreEssay on Outsourcing business processes1979 Words   |  8 Pages Outsourcing Business Processes Summary This paper captures the most prominent services and issues associated with todays outsourcing environment. Outsourcing is the modern business term for having other companies accomplish basic business processes rather than doing them inhouse. While outsourcing has always been an important business option, modern technical capabilities are fast making outsourcing a critical requirement in competitive, cost conscious industries. However, our recent experienceRead MoreXerox Is A Leading Business Process Outsourcing1068 Words   |  5 PagesFrame: Overview Xerox is a leading business process outsourcing and document management technology and services firm operating out of 180 countries around the world. In 2014, Xerox reported year end revenues of $19,540 million, down 2.3% from 2013, and a net profit of $969 million, up 17.7% from 2013. Xerox’s operations are broken down in to several main segments: Business Process Outsourcing (BPO): Xerox business process outsourcing services provide support functions such as customer care, transactionRead MoreXerox Is A Leading Business Process Outsourcing1570 Words   |  7 Pages1: Frame: A: Overview Xerox is a leading business process outsourcing and document management technology and services firm operating out of 180 countries around the world. In 2014, Xerox reported year end revenues of $19,540 million, down 2.3% from 2013, and a net profit of $969 million, up 17.7% from 2013. Xerox’s operations are broken down in to several main segments: Business Process Outsourcing (BPO): Xerox business process outsourcing services provide support functions such as customer careRead MoreDisadvantages of Business Process Outsourcing Essay1766 Words   |  8 PagesIn the recent decade, Business Process Outsourcing (BPO) has become a usual business phenomenon from a new business strategy in the bank industry around the world. Banks are increasingly outsourcing more activities to third parties and relying more heavily on vendors now more than ever before. (Deloitte, 2012) The Swiss bank UBS is not an exception. Since UBS set up the UBS India Service Centre in Hyderabad in 2006, parts of its back-office and middle-office functions have been outsourced to lower-costRead MoreXerox Is A Leading Business Process Outsourcing1570 Words   |  7 Pages1: Frame: A: Overview Xerox is a leading business process outsourcing and document management technology and services firm operating out of 180 countries around the world. In 2014, Xerox reported year end revenues of $19,540 million, down 2.3% from 2013, and a net profit of $969 million, up 17.7% from 2013. Xerox’s operations are broken down in to several main segments: Business Process Outsourcing (BPO): Xerox business process outsourcing services provide support functions such as customer careRead MoreBusiness Process Outsourcing ( Bpo ) Industry Essay1677 Words   |  7 Pages3.0 Marketing 3.1 Industry Voxpro is operating in the business process outsourcing (BPO) industry. The BPO sector has several key market drivers the first one being the rising awareness among firms about the advantages of outpouring some of which include cost saving, improved service provision, it allow the company to focus on their main production areas, and it enables the company to partner with skilled manpower (Mello 2014, p. 268). Hence, BPO is a popular sector and very marketable among firmsRead MoreBusiness Process Outsourcing (Bpo)2672 Words   |  11 PagesReport Business process outsourcing (BPO) is a broad term referring to outsourcing in all fields. A BPO differentiates itself by either putting in new technology or applying existing technology in a new way to improve a process. Business Process Outsourcing (BPO) is the delegation of one or more IT-intensive business processes to an external provider that in turn owns, administers and manages the selected process based on defined and measurable performance criteria. Business Process Outsourcing (BPO)

Wednesday, May 6, 2020

Internal Control and Shady Accounting Practices Free Essays

Group 3 1. Why did accounting fraud occur at WorldCom? Fraud occurred at WorldCom for a variety of reasons. The senior executives had unchecked power because the board of directors were only figure heads, the ethics hot-line was nonfunctional, and in internal audit department did report to the appropriate link in the corporate chain to minimize fraud. We will write a custom essay sample on Internal Control and Shady Accounting Practices or any similar topic only for you Order Now These reasons, combined with a poor company culture, created the environment where fraud was able to become an acceptable business process. The senior executives at WorldCom had a â€Å"do it or else† attitude that was unchecked by any external force. That external force should have been the board of directors. Unfortunately the board of directors were being directed by the senior executives, given information about WorldCom that was disorganized to hide highly controversial and aggressive accounting techniques. These directors should have recognized they were being used and realized their agency to the stock holders to administer the oversight they were compensated to provide. The ethics hot-line, according to the case, while existed, was not known or trusted by the general population of employees at WorldCom. While many employees were aware of unethical activity, no of them felt that using this channel was a viable solution to addressing problems at WorldCom. Finally, the Internal audit department reported to the senior executive who ultimately steered their activity. If the executive was informed that internal audit was close to uncovering the unethical acts of managers, he directed their internal activity to other areas of the firm and blocked access to their department to the files that could expose the problem. If the internal audit department reported to the board of directors, better policing of executive activity would have been possible. All of these reasons had an element of poor culture in their makeup. Allowing senior executives to bullying their subordinates, inattentive directors, allowing for the ethics channel to be nonfunctional, and accepting the unethical actions of seniors as the way things get done, ultimately doomed WorldCom to a spiral of actions that had the momentum of everyone’s livelihood at stake, with no system in place to automatically apply the brakes to protect the shareholders. . What is the difference between earnings management (or earnings smoothing) and accounting fraud? What are the relevant criteria to use in distinguishing ethical from unethical accounting practices? I don’t think there is a difference between earning smoothing and accounting fraud. Both practices intentionally mislead investors to alter their opinion of their holdings. Even if altering earning to smooth it out is mean only to put investors at ease, the underlying goal of smoothing is to change the perception of risk and volatility, which demand premiums in the market. Relevant criteria for distinguishing ethical from unethical accounting practices are if the accounting practice materially changes what the average investor values the company at and items addressed in GAAP and other accounting standards that are against conventional accounting guidelines actively used and unchallenged in the business landscape. 3. What internal processes or systems do you recommend to prevent fraudulent practices such as those present at WorldCom? Why were these practices not detected sooner? It appears WorldCom’s fraudulent activities was uncovered by the companies own internal accounting department, indicating that at least one of five internal controls – â€Å"monitoring of controls† was functional. However, I believe if there were to have been periodic external auditing from impartial entities outside of WorldCom, the fraudulent activities would have been uncovered sooner than it occurred in 2005. Other internal control processes that could have prevented WorldCom’s fraudulent activities and demise are; hiring competent, reliable and ethical personnel, particularly in leadership positions that the company’s board of trustees failed to accomplish, or perhaps were oblivious and complacent with the â€Å"red flag warnings† – falsely professed financial growth and profitability to increase the price of WorldCom’s stock, and underreporting line costs (interconnection expenses with other telecommunication companies) by capitalizing these costs on the balance sheet rather than properly expensing them. In addition to inflating revenues with bogus accounting entries from corporate unallocated revenue accounts. I also believe there was failure with â€Å"assignment of duties†, or separation of duties if you will. Because, Mr. Ebber’s seems to have been in control of his CFO – Sullivan, Controller – Myers, and Director of General Accounting – Yates. All of whom were unethical leaders at WorldCom that helped concoct â€Å"shady† accounting practices that led to the demise of WorldCom. It is my opinion that the above mentioned practices were not detected early enough due to micro management of lower taff employees by unethical leadership through autocratic style leadership, and environment that instilled fear in employees for fear of losing their jobs if any concerns were raised. An unfortunate reality that sadly exist in many big corporations, and even in governments. 4. What external processes or systems do you recommend to prevent and detect fraudulent practices such as those present at WorldCom? Were the directors on the board or the external auditors to be blamed? External auditing is an effective process that can in many ways prevent fraudulent activities within organizations, as the respective auditing teams have no â€Å"loyalty† to management or leadership within the company undergoing review by the external auditors. Retrospectively, I believe that the board of trustees of WorldCom at the time of the scandal would have wished that they had carefully looked into the background and leadership style of Mr. Ebber’s and his co-conspirators to have checked for any signs of unethical behavior that many companies continue to blindly ignore. Barely about a year ago, Yahoo’s former CEO was publicly humiliated, and subsequently fired by the company for â€Å"embellishing his academic credentials†. A very minor issue that could have been easily prevented, had the board of trustees of Yahoo looked thoroughly into Thompson’s background by doing their due diligence. Unfortunately, the board of trustees of Yahoo failed at this task, much like what happened back in the late nineties with WorldCom and Ebber’s. 5. You are a representative from the SEC. Briefly describe any sections of Sarbanes-Oxley Act of 2002 that you would cite to either Mr. Sullivan or Mr. Ebber’s when they refuse to comply with your request for information. Under the federal regulations and securities Section 3(a)(47) of the Securities Exchange Act of 1934 (15 U. S. C. 78c(a)(47)), refusal of any individual(s), or company(s) to conform to set accounting practices including external auditing by appropriate personnel (entities) will be liable to punitive actions set forth by federal legislations – up to or more than 25-years imprisonment and fines. Additionally, accounting and auditing practices by firms and individuals associated with a particular entity, or provide other services to any or such entities are prohibited to prevent conflict of interest, and accurate reporting of accounting practices. All of which were corporate infractions engaged in by Mr. Ebber’s and his co-conspirators at WorldCom. 6. The E/R ratios of other telecommunications companies during the late 1990’s hovered around 50% or at best high 40%. If you were an investor, would you have invested in WorldCom? I probably would have. Despite the fact that WorldCom’s E/R ratio seems to have been lower than its competitors , which should have raised a red flag in any potential investors mind. However, like my decision to still invest in WorldCom despite its â€Å"too good to be E/R ratios†, many investors back then may have ignored what was obvious because WorldCom’s â€Å"cooked books† from previous years all â€Å"seemed financially sound†, thanks to Ebber’s and his co-conspirators great efforts at evading external auditors, fooling the public and its shareholders, and â€Å"muscling† junior employees to cover up its â€Å"shady accounting practices†. So naturally, any potential investor would probably back then have made the same mistake of investing in WorldCom. Obviously, not expensing largest operating expense â€Å"line costs† – incurred to gain access to other carriers networks to allow WorldCom to complete customers calls, as reported in its SEC filings will make its E/R ratio lower compared to WorldCom’s competitors, resulting in an â€Å"inflated performance† – overstatement of earnings and understatement of operating expenses. 7. Contrast the roles of Vinson and Cooper in the case. Should Vinson have been charged with committing crime? According to the section â€Å"Resolution of Ethical Conflict† in the Institute of Management Accountants’ Code of Ethics, how should employees proceed when under pressure by senior managers to engage in unethical behavior? As stated by James Comey, the U. S. attorney that prosecuted Ms. Vinson’s case, â€Å"just following orders† is not an excuse to break the law. Why? Because, like many accounting professionals, Ms. Vinson knew right from wrong as it pertains to the prescriptive law of accounting ethical practices. In her own statement and admissions to prosecutors during the initial stages of her prosecution, and attempt to become a witness for the prosecution to gain leniency. (Pulliam, 2003). She (Ms. Vinson) stated that â€Å"each time she was ordered to â€Å"cook† or cover unethical accounting practices, she thought and hoped it will be the last time she caved in for such unscrupulous activities. Unfortunately, she kept on caving for years till the scandal was uncovered†. In light of the facts, and Ms. Vinson and Cooper’s knowledge of right and wrong concerning the ethical practices of their chosen professions, it is appropriate for both of them to have been held liable for conspiring and engaging in such fraudulent activities as purported by WorldCom. As outlined by the IMA, accounting professionals in any company that are micro-managed, â€Å"muscled†, or coerced to engage in any fraudulent activities or witness any such improprieties, should first report the issue to an immediate supervisor that is not involve in such activities. In the event such option does not exist, one should then report the issue to a higher management staff that is not involved in such impropriety. it’s also advisable for one to seek legal counseling with a private attorney about how to proceed in such matters n the event that reporting to an external body is imminent. Reference:PULLIAM, S. , Staff Reporter of THE WALL STREET JOURNAL Online, June 23, 2003| | How to cite Internal Control and Shady Accounting Practices, Essay examples