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Failure vs Success Essay

Music Therapy And Personality Theory Psychology Essay

Music Therapy And Personality Theory Psychology Essay Personality theory is focused on the thoughts, feelings and behaviour of human beings, including their interactions with their social environment (Funder, 1994). From this comment it could be suggested that personality is made up of the characteristic patterns of thoughts, feelings and behaviours that make a person unique. In addition to this, Piedmont supports that personality come up from inside the individual and remains fairly consistent throughout life  [1]  . Ancient Greeks were the first who talked about personality and the elements that affect it, which are the earth, the water, the air and the fire. Hippocrates and Galen supported that character is attributed to the mixing of the juices that exist in the body, such as blood, yellow and black bile and the phlegm. From this, four types of character are created: the choleric, the melancholic, the sanguine and phlegmatic. During the years, several theories have been developed for identifying the traits and structure of human personality and each of which was influenced by the ideological and methodological background of the founder such as Freud, Cattell, Eysenck, Hartmann, Jung. Although all these considerations have their strengths and manage to significantly penetrate the deeper essence of the concept of personality, nowadays a new theory have been established upon which most modern psychologists of personality seem to agree. This new approach is called Big Five Dimensions and argues th at human personality can be fully described by five key factors. These factors are: Openness to experience: which describes the ability to open and explore unknown situations, to recruit new experiences (imagination, broad range of interests) Conscientiousness: which focuses on whether the conduct of the individual aims to achieve an end and is governed by inner values, standards and ethics(thoughtfulness, organized, planful) Extraversion: which evaluates the quality and intensity of social relationships of individuals (sociability, talkativeness, excitability) Agreeableness: which examines the quality of the relationship of the individual with others and with himself ( trust, altruism, kindness, affection) Neuroticism: which refers to emotional balance and the adjustment of the individual (emotional instability, anxiety, moodiness, irritability, sadness) Another personality inventory was the one of Eyesenck which measures personality using two scales. Introversion-extraversion, stability-instability. Eysencks theory was based on the four temperaments methodologies, first formalised and popularised by ancient Greeks. According to Eysenck, there are four types of personality. The choleric types are the unstable extraverts and they have qualities such as touchy, aggressive, changeable, optimistic, active, excitable and restless. The melancholic types are the unstable introverts their qualities are such as quiet, reserved, pessimistic, sober, rigid, anxious and moody. Sanguine types are the stable extraverts they are talkative, outgoing, responsive, lively, easygoing, carefree, leadership and sociable. Phlegmatic are the stable introvert and they are calm, even-tempered, reliable, controlled, peaceful, thoughtful, careful and passive. It is widely accepted that human behaviour is shaped by the influence of different factors, and this includes a musicians personality as well. Such factors include both genetic and environmental influences. Becoming a musician does not depend on genetic reasons per se or solely on how effective the learning process is. Mainly it is based on a complicated combination of different factors which influence every individual in different proportions. Nearly all researches agree that human traits are jointly determined by both nature and nurture, though they may disagree about the relative contribution of each. (Ceci and Wiliams, 2000). Genetic structure may be a factor that influences someone to become a musician. Some people are born with a music gift and through years in combination with the environment they can develop it. However, the importance of genetic influences decreases over time as individual experiences and social environment becomes more important. Social environment help determine the status of individual, the roles they perform, the duties they are bound by and the privileges they enjoy (Pervin and Jones, 2001). Indeed, the social environment can be a drive wheel for someone to develop a musical gift. By action and by example, parents shape the lives the behavior and the choices of their children from birth through adulthood (Ceci and Williams,1999).  [2]  If the child is raised in a musical environment, with parents musicians or listening to music all the time, then the possibility of becoming a musician is higher. This can also be seen in the past, in Baroque, Classical and Romantic eras, where most famous composers or pianists had great music parental guidance by their musician parents. Also if a child decides to be a musician, he often needs the support of the family in order to maintain his interest in music from an early age. Feltovic (2006) stated that The amount of instrumental practice from an early age is of vit al importance for later musical performance . In addition, if a child is associated with other children related to music, then the possibilities to develop an interest in music are increased. Previous findings on musical development have rarely indicated that learning efficiency is an essential aspect of musical expertise. (Gaunt Hallam, 2009) Indeed, effective learning and a teachers influence also play an important role on childrens performance. Teachers could positively affect the interest of a student for music by offering encouragement, and also negatively discourage a student by failing to support the child properly. The effective learning and good teachers who truly value students might turn children into music For example the teacher can increase the level of interest in music by making music learning more enjoyable for students. Teachers can have a great influence on children thus I believe that if children love the teacher, then they are likely to love music as well. Finally socio- economic conditions and many other unpredictable factors may affect a child positively or negatively to follow a musical path. Music education in developing countries appears not to have been a major priority since the lack of financial resources prevents these countries to meet their citizens educational needs. For example in Africa only 4.6%  [3]  of all schools in the country have music rooms. After analysing the reasons that may influence someone to become a musician instead of another, the next step is to identify possible factors that may determine someones personality after becoming a musician. Does every type of music affect musicians personality the same level? Is each kind of music related to specific emotional characteristics? Research has shown that various aspects of our personality are related to the types of music that we choose (Mitch Beavers and Lauren Mutispaugh). In their research on whether personality predicts music preference, observe that those who listen to classical music appear to be less agreeable and prefer sad music. The same research detects that individuals who listen to heavy metal music were low conscientiousness with low emotional stability. Rentfrow and Gosling (2003) using the Short test of music preference, they concluded that listeners of the same kind of music, had similar characteristics. Country music lovers tend to be low in openness to experiences, but high in conscientiousness. They also appear to prefer music that is simpler in nature. Jazz music lovers are more open to experiences and prefer complex music. Blues music listeners prefer music that is more complex and sad. Folk, rock, and heavy metal tend to prefer more complex music. Pop listeners tend to prefer more simple music. Religious music appears to have higher self-esteem and prefer happy music. Classical music and soundtracks appear to less agreeable and prefer more complex and sad music. Rap and hip-hop seem to be more agreeable, extraverted, and to prefer music that is happy and simple in nature. Heavy metal music appears to be low in both conscientiousness and emotional stability. In a research on Classical music preferences, Burt found that the participants tastes differed according to the extraversion, introversion but also on the emotional stability. In his study, Burt concluded that stable extraverts preferred classical and baroque music (Handel, Verdi, Brahms) which possessed characteristics like solidity, balance, brightness and predictability. On the other hand, stable introverts also preferred classical and baroque period but with a preference on absolute, intellectual and cognitive music like Bach. Moreover, Burt found that unstable extraverts preferred romantic music which has strong contrasts is emotional and vigorous (Wagner, Liszt, Berloz). In contrast, unstable introverts also preferred romantic music but impressionistic and mystical pieces like Debussys, Chopins and Webers (cited in Kemp, 1996).  [4]   According to a research by Delsing, Bogt, Engels and Meeus,  [5]  heavy metal, punk, gothic and rock listeners were found to be related to openness to experience but not to conscientiousness and to extraversion. Jazz, classical and gospel listeners tend to be high on conscientiousness, agreeableness and openness to experience but low on emotional stability. Hip hop, soul, rap trance and techno listeners were found related to extraversion and agreeableness. Finally, a research by Professor Adrian North, notes that heavy metal and classical listeners have similar emotional characteristics since both are creative, calm and unsociable. Furthermore, another factor that determines personality is the kind of gender. Indeed, the effect that music has on personality must be analysed in proportion to the gender of every individual. Even when both man and woman are related to a specific kind of music, it has been noticed that still their personality characteristics are not the same. In a research by Eric Lacourse, Michel Claes and Martin Villeneuve (2001) about heavy metal music and adolescent suicidal risk , it seems that girls fan of this kind of music, are more suicidal than boys. Recently there have been many research efforts on whether musician tend to embody certain personality type. The literature offers some evidence regarding links between personality and musician activity. Wayne Gillespie and Brett Mayors, by examining rock and popular musicians who completed the Revised NEO Personality Inventory and a questionnaire, conclude that Rock musicians share a common profile. Rock musicians were high neurotic, open to experience, average extravert, low agreeable and conscientious. On the other hand, in a research by Dyce and O Connor, concluded that popular musicians are extraverted, emotionally unstable and imaginative. In a research about orchestral instrumentalists, Langendorfer concluded that string players had significant high scores on conscientiousness than woodwind and brass players.  [6]   In his book the musical temperament, Anthony Kemp states that the musicians temperament involves a proclivity to sensitivity, introversion, anxiety, intelligence, and independence (Kemp 1996). Buttsworth and Smith (1995) indicate that performing musicians are more emotionally stable and sensitive. Singers appear to differ from instrumentalists and share personality traits with dancers, such as emotionality and hypochondrias are (Marchant-Haycox Wilson, 1992). In their book Parncutt and Mcpherson  [7]  , state those children who are more introverted, studious and quieter usually tend to prefer string instruments, while more extroverted and socially outgoing prefer brass instruments. Singers also tend to be more extraverted sensitive and imaginative, whereas keyboard players tend to be also extraverted but not as much as the singers and the brass players. CONCLUSSION Music and personality are two issues that cannot be analyzed in a 20 minutes presentation or in a 2000 words essay. This presentation answered three questions that are important as far as concern music and personality. Which factors affect someones personality to become a musician? What types of music do different personalities tend to prefer? Do musicians tend to embody certain personality type? My conclusion is that both nature and nurture, social and musical environment, peers, socio-economic conditions, teachers and effective learning are factors that may influence someone to become a musician. I believe that music do not influence personality, but there is a direct relation between the music we listen and to our personality, which includes our thoughts, lifestyles, places we choose for entertainment, clothes, companionship. Because of our personality we choose certain types of music to listen to or to become musicians of the kind of music that reflects our personality. Of course most musicians have similar elements on their personality like sensitivity, anxiety, introversion, but this is not essential for all. The musicians expresses some feelings or experiences, based from their life, like poorness, parents divorce or even a death of a close person. Some musicians may live the same experiences, but because of the social environment may develop a different type of personality. Through music, the artist communicates his thoughts which will be influenced from the era he lives in. Concluding I believe that if all musicians had the same personality, then music would have been the same.

Steps in Career Managment

Steps in Career Managment Career Pie model This model has three stages performance, image and exposure. Performance: It means the day to day task which are given to you and the outcomes that you provided of this work. Image: It means your image and impression in the minds of others Exposure: It is all about your results, impression and image from the point of view of people who want to know about you (BATTISTON). Job of your choice Choosing a career may appear very irritating task however it becomes a bit easier when you provide yourself time and plenty of choices to think about it. However the quandary is the absence of match between skills and the aptitude. You are lucky if your aptitude sets match your skills. Generally, while it is not difficult to create your aptitude sets as stated by your inclination, the test is to change your fitness as per the ability sets. Your bent gradually and unknowingly creates in you an attitude towards a specific field of movement (Anderson). Figuring out the promising career Many individuals look to others to focus their profession ways: instructors, neighbors, parents and associates. Ponder individuals you regard and what they accomplish for work. Require some investment to guide out your needs and to match your abilities with aptitudes that are energetically looked for inside specific fields of work. This will include a reasonable bit of exploration work however it is well worth the trouble. Distinguish the abilities you utilize when youre doing the things you appreciate Take a gander at the things you are great at doing as of recently. These will provide for you a great implication of what you are liable to delight in doing by method for a profession. For example, maybe you like being with creatures. As of recently this basic yet paramount delight opens up an extremely wide field of work for you that includes such conceivable occupations as watching over creatures, veterinary work, creature backing, transporting creatures, cooling creatures, making creature garments and food things, running a pet store, and so forth. Consider different fields extensively A field of work is much more than a solitary employment. It is a region in which numerous occupations or exchanges are conceivable and you ought to have the capacity to think about your preparation and investment regarding searching for a career way that will provide for you a shot no less than five related sorts of employments that are accessible inside that field. Think about cross-field work To have better career you need to focus on different fields and offer thought to the potential outcomes included in intersection fields; for example, numerous instructors are great with word abilities and subsequently make fantastic editors and distributers. Think outside the square your title gives (Career Research). Learn much about your interested field Internet, library and immediate contact examination will be needed here. It is likewise useful to ask your school, neighborhood group administrations, college, and so forth for aid in career decisions and advancement. Your careful exploration will help you to focus rapidly which territories you need to study in, and also the profundity of study needed. Learn from the people who work in the field of your interest When you have worked out which particular employments interest you, identify with those officially working in these regions. This will empower you to hear their proposals. Now and then you may even have an open door work experience by working in external environment (Cynthia N. Fuhrmann, 2013). Assess your decision of field Evaluate the remarks youve accepted, weigh these up with your exploration work and include your sentiments about your potential profession way. This is presently the time to choose whether this career keeps on appealing to you. Remember to incorporate the sort of lifestyle you might like in the adjusting comparison. Join the education or training center relevant to your area of interest While contemplating, dont disregard to exploit organizing open doors and opportunities for working in the field of career. These open doors will provide for you the best conceivable feel for the work and the sorts of individuals. Stay positive Finally when you are prepared and ready to have the career of your choice, the most essential thing is to support an uplifting viewpoint about your life and to be prepared for change, distinction and movements in your safe places. This is this present reality and it moves quickly; it is significant to stay aware of progressions and advancements (Finding Career Direction). Comparison of Present skills and those required for the job Presently I am going to have a degree in the field of Civil Engineering and I am in second year of my degree. I am learning the skills which are required to do a job as a CEO of a construction company. But it is a long route to be Chief Executive Officer of a construction company. At present I am concerned with the bookish knowledge I do not have much practical experience which is the basic need to get a good job. Hopefully with the passage of time I will grab all the necessary skills required to pursue for CEO of a construction company (CEO/President). The skills which are required for becoming a CEO of a construction company are: First of all I need to have a degree in Civil Engineering or in the field of Quantity Surveying. This is the main requirement of pursuing towards chief executive of a construction officer. I also need to have experience of at least 20 years out of which there should be 10 years’ experience in the managerial level. Apart from managerial skills I need to have technical and marketing skills. I need to have the ability to do the tasks required independently. I will be able to deliver the results on reliable basis. Written communication and excellent verbal skills are also required. Listening abilities are required to know the problems of the subordinates. I should be able to present the findings of my work and giving recommendations. I should also have knowledge about financial management. I need to have experience and training in financial modeling, financial management and financial advisory. Evaluation of systems and information, abilities to collect and analyze complicated dat a and giving logical conclusions about my working is also required. Planning is an important part in a company so I should be able to make effective planning. I need to have the experience in project management. It is required for me to have the capacity to absorb the pressure and to meet the deadlines. I need to have negotiable skills to have effective deals in the end. Negotiation skills are primary and necessary to have the deals done. I need to have good coordination with the staff and the subordinates. I need to be very gentle and flexible with them. Harmonious and good relationships are required with the employees, staff and the outside clients and people in order to develop a positive professional environment (Chief Executive Officer (Construction Company)). My responsibilities will be to communicate or provide assistance in communication to the Board of Directors or management with respect to the results and status of the projects through oral and verbal communication. I will have to develop the business of my company by presenting new projects which can be profitable in the eyes of the Board of Directors and the management. I will need to build good relationships with the partners and the investors to enhance the business of my organization. Client management and dealing is the core responsibility so I will have to consider it with prime preference so that I may capture a good amount of clients to enhance the business. I will need to manage customer and key accomplice relations to create new business by gathering customers, gurus, and accomplices and by going by to prospective banding together and new improvement locales. I will have to collaborate with specialty unit administrators to exhort on matters concerning the Companys best pra ctices as they apply to screening new fortunes. I will have to develop strategies for Consolidating reports from specialty unit administrators and different executives with the end goal of appearing for Board of Directors.it will be my responsibility to establish objectives, destinations, breakthroughs, and work plans for business activities review plans and all different types of departmental reporting for soundness of suspicions, nature of projections, and significance in light of objectives and destinations. I will advise administration and performs allocated assignments to give sensible confirmation as to the unwavering quality and honesty of data; consistence with strategies, forms, administration rules, concurred contracts with outsiders and Government laws and regulations, protecting of organization holdings, financial utilization of assets, achievement of corporate goals, hazard administration and best practice forms. I will help to structure and secure outside financing for ventures and organizations. I will report on extraordinary surveys and recognizes dangers and open doors identified with interior and outer operations and create proposals for development. I will have to maintain all hierarchical and expert codes. Bibliography Anderson, R. A. (n.d.). How to Research Career Paths. Retrieved from happynews: http://www.happynews.com/living/business-life/research-career-paths.htm BATTISTON, F. (n.d.). 3 Keys to Career Success: The Pieces of PIE. Retrieved from mondofrank: http://www.mondofrank.com/pie/ Career Research. (n.d.). Retrieved from jobsearch.about: http://jobsearch.about.com/od/careerresearch/ CEO/President. (n.d.). Retrieved from hrvillage: http://www.hrvillage.com/hrjobdesc/CEOPresident.htm Chief Executive Officer (Construction Company). (n.d.). Retrieved from jobberman: http://www.jobberman.com/job/328291/chief-executive-officer-construction-company-expatriate-skill-enhancement-centre-sence-limited-in-lagos/ Cynthia N. Fuhrmann, P. S. (2013, September 24). Narrowing the Choices: What Career Path is Right for You? Retrieved from sciencecareers.sciencemag.org: http://sciencecareers.sciencemag.org/career_magazine/previous_issues/articles/2013_09_24/caredit.a1300206 Finding Career Direction. (n.d.). Retrieved from mindtools: http://www.mindtools.com/pages/article/newCDV_97.htm

Essay --

Throughout Mark Twain’s novel, The Adventures of Huckleberry Finn, he uses his young character to bring light to the injustices of society. Along his adventure, Huck meets different characters, each representing what Twain sees as a fault of society At the beginning of his adventure Huck finds Jim on Jackson’s Island. Twain uses Jim to symbolize the injustice of slavery. During the 1840’s, the southern society saw slaves as property, not as people. Because they were â€Å"not human†, the selling of the inferior beings was justified. Since Huck grew up in this setting, he at first believed slaves were not human. After travelling with Jim Huck began to realize that the being he at one point saw only as a slave was a human being with human feelings. Huck saw Jim’s humanity in the way he reacted to his trick, to the way he cried about his daughter, and even in the way he treated him. By the end of the book, Huck realizes that despite what society may think of him, and despite what even God may think of him, he had to follow his heart and act upon what he felt was right. Later in his adventure...

The Past, Present and Future of Social Security Essay -- Social Securi

Social Security A Historical View Social security, the federal retirement system, is one of the most popular government programs in United State?s history. Today, Social Security benefits are the backbone of the nation's retirement income system. The long road to the successful development of social security began in 1935. Before 1935, very few workers received job pensions. Those workers that were covered never received benefits because they were not guaranteed. Franklin D. Roosevelt signed the original Social Security Act. It comprised of two services: a Social Security retirement benefit that applied only to workers, and a welfare program for the elderly called Old Age Assistance. Social Security benefits were not paid until 1942 to allow for a period of partial forward funding. The retirement benefit service was funded by a two percent tax on the first $3000 of payroll earnings, 1 percent form employers and 1 percent from workers. In 1939, Social Security was amended to include coverage to dependents of workers who died. The payroll tax income was also set aside in a separate trust fund. Social Security gained national commitment in 1950 when the Old Age Assistance program was phased out. Benefits were increased by 77 percent and the payroll tax rate was increased to 6.5 percent on a phased ? in basis. This increment was partly a response to an expansion in private pensions that were being won by unions in collective bargaining agreements. The pensions, usually, served as a supplement to social security benefits. Employers supported Social Security increases because they were considered more economical than private pensions. In order to increase Social Securit... ...bout higher deductibles, reduced benefits, or the probability of a government-run program that many not meet its commitment. The increase in the nation?s savings rate would not only benefit retirees, but would strengthen the economy. Savings would be invested privately, which would create new businesses and jobs. Bibliography Cambetas, Daniela. The Economic Reality of Social Security. Social Security. 25 Aug. 2007. Conover, Pat. ?A Concise History of Social Security.? 20 July 2001. 25 July 2007. http://www.ucc.org/justice/ss/history.htm. Social Security Online. 25 July 2007. . Social Security: The Perspectives in Detail. Public Agenda Online. 8 Aug. 2007. http://www.publicagenda.org/issues/debate_detail2.cfm?issue_type=ss. The Past, Present and Future of Social Security Essay -- Social Securi Social Security A Historical View Social security, the federal retirement system, is one of the most popular government programs in United State?s history. Today, Social Security benefits are the backbone of the nation's retirement income system. The long road to the successful development of social security began in 1935. Before 1935, very few workers received job pensions. Those workers that were covered never received benefits because they were not guaranteed. Franklin D. Roosevelt signed the original Social Security Act. It comprised of two services: a Social Security retirement benefit that applied only to workers, and a welfare program for the elderly called Old Age Assistance. Social Security benefits were not paid until 1942 to allow for a period of partial forward funding. The retirement benefit service was funded by a two percent tax on the first $3000 of payroll earnings, 1 percent form employers and 1 percent from workers. In 1939, Social Security was amended to include coverage to dependents of workers who died. The payroll tax income was also set aside in a separate trust fund. Social Security gained national commitment in 1950 when the Old Age Assistance program was phased out. Benefits were increased by 77 percent and the payroll tax rate was increased to 6.5 percent on a phased ? in basis. This increment was partly a response to an expansion in private pensions that were being won by unions in collective bargaining agreements. The pensions, usually, served as a supplement to social security benefits. Employers supported Social Security increases because they were considered more economical than private pensions. In order to increase Social Securit... ...bout higher deductibles, reduced benefits, or the probability of a government-run program that many not meet its commitment. The increase in the nation?s savings rate would not only benefit retirees, but would strengthen the economy. Savings would be invested privately, which would create new businesses and jobs. Bibliography Cambetas, Daniela. The Economic Reality of Social Security. Social Security. 25 Aug. 2007. Conover, Pat. ?A Concise History of Social Security.? 20 July 2001. 25 July 2007. http://www.ucc.org/justice/ss/history.htm. Social Security Online. 25 July 2007. . Social Security: The Perspectives in Detail. Public Agenda Online. 8 Aug. 2007. http://www.publicagenda.org/issues/debate_detail2.cfm?issue_type=ss.

Text Analysis of Gerry Adam’s Speech After 1994 Ira Ceasefire

A) Who wrote the text, when, and what was their role? Gerry Adams in October 1994. Gerry Adams is the political leader of the nationalist party Sinn Fein in Northern Ireland. B) In what historical context was the text produced? Throughout the twentieth century, Northern Ireland has been divided in its identity and affiliations as a state and nation. There are those who say the entirety of Ireland should be one nation, separate from the sovereignty of Britain. And there are those who believe that even just parts of Ireland should still be loyal to the Crown and Britain. This civil war was also fuelled by sectarian conflict.Most Catholics were nationalists, and most Protestants were loyalists. On the second half of the twentieth century, paramilitary groups on both sides used a staggering amount of violence against each other, including a bombing attempt on former British Prime Minister Margaret Thatcher. It was only in the late 1980s that there has been significant progress in the pea ce process. This included the power sharing treaties such as the Anglo-Irish Agreement on 1985, and the Downing Street Declaration at 1993. At the end of August 1994, the Irish Republican Army announced a ceasefire of its paramilitary actions.C) What information can be gained from the text? Gerry Adams is of the view that Ireland should be able to exercise self-determination. He is also of the view that the British government is doing more harm than good, by stalling and intervening with the Irish nationalists. He likens the case of Northern Ireland to that of South Africa, where a new structure of government would advance the peace process. Gerry Adams also lists the ways that the British government has tried to intervene in Northern Ireland, specifically how they have all been failures.The failure of the previous Stormont Government, the B-Specials, and as well as the British government's failures in upholding their word. He accuses the British government of stalling advances of t he peace process. D) What significance did the text have in its own time? (i. e. How was it received, responded to, celebrated or decried? ) What problems may the text pose for the historian? It was both celebrated and criticised. Those of the nationalist mind supported Adam's speech. But there was also those that were skeptical of not only his speech, but as well as the actions that has taken place in the past few months.Adams also mentions that complete peace cannot be done overnight, and would involve inclusive dialogue from all parties. His speech reinforces what the conservative nationalists have believed all along. The ceasefire in August 1994, along with the loyalist ceasefire, created some ground in Sinn Fein's campaign in getting into peace talks. In December 1994, it was announced that Sinn Fein would be included in talks. So this speech was instrumental in determining the goal of Sinn Fein at the time, as well as furthering it into realisation. Those skeptical of the Augu st ceasefire definitely voiced their concerns.Permanency was the concept that the loyalists wanted. This speech does not even address the issue of permanency. This is a glaring omission in Adams's speech seeing as it was what the British government was waiting for to advance the peace process on their side. Adams addresses the loyalist response of a ceasefire. Though deeming it as forced and reluctant, he still sees it a step forward and a compromise. What does happen later on, not covered in this speech, is that the IRA announces that it will keeps its weapons unless the British government invites them into peace talks.The IRA would then say that they were ready to give up its arms later on in December, and that this was fundamental in Sinn Fein's entry into peace talks. Another thing this speech misses is an accurate view of the British government at the time. Adams's speech focuses on the future of peace talks and nationalist inclusion. The insight of the British government is ve ry very limited in the address. It would mention the past actions, and indeed failures, of British intervention in North Ireland. He would also say so without giving reasons or details on why they have failed, merely mentioning that they did.This dismissal of detail would not necessarily be integral in the purpose of his address, but by omitting facts such as these, the speech's integrity can be compromised and more vulnerable for criticism. Bibliography Adams, G. , 1994, ‘Address by Sinn Fein President Gerry Adams 24 October 1994' Sinn Fein, Northern Ireland, http://www. sinnfein. ie/print/15200, viewed 25 March 2013 Joint Declaration 1993 (Downing St. Declaration) http://www. foreignaffairs. gov. ie/home/index. aspx? id=8734, last updated 28 Jan 2009Reuter, 1994, ‘IRA vows to keeps its guns until Sunn Fein can join talks', Toronto Star, London, viewed 27 March 2013, ProQuest DOI 437104235 Schiller B. , 1994, ‘IRA truce triggers joy, and caution U. K. asks: Can ce asefire hold and is it enough? , Toronto Star, London, viewed 27 March 2013, ProQuest DOI 437101608 ‘News Briefing Britain, Sinn Fein and landmark talks', 1994, The Globe and Mail, London, viewed 26 March 2013, Proquest DOI 385090706 Watt, N. & Webster, P. , 1994, ‘Adams Clarifies Ceasefire Term; Gerry Adams; IRA; Northern Ireland', The Times, London, viewed 26 March 2013, ProQuest DOI 318187621

Acc 564 Assignment 1

Auditing I| Sarbanes Oxley Act| Assignment 1| | Rachael Lantz| 8/15/2012| | Since the financial crisis investors have become less confident in the companies within the market. In order to restore confidence within the market and the audits of their financial statements Senator Sarbanes and Representative Oxley created the legislation known as the Sarbanes Oxley Act which came into effect in 2002. The legislation created major regulations on company financial reporting and the regulation of it.Forcing management to be accountable for the financial reporting and internal controls within their company and requiring the audit committees to report on their opinion of the company’s internal processes. (Soxlaw. com) The Sarbanes–Oxley act requires that the audit committee of a public company consist only of independent members and be responsible for the appointment, termination, and compensation of the audit firm.Because the Sarbanes-Oxley Act of 2002 explicitly shifts respons ibility for hiring and firing of the auditor from management to the audit committee for public companies, the audit committee is viewed as â€Å"the client† in those engagements. Because of the lack of independence between the parties involved, the Sarbanes-Oxley Act prohibits related party transactions that involve personal loans to executives. It is now unlawful for any public company to provide personal credit or loans to any director or executive officer of the company.Banks or other financial institutions are permitted to make normal loans to their directors and officers using market rates, such as residential mortgages. This reduces the risk of assets being misused by the management. (Arens, 2010) The risk of fraud has been reduced since the passage of the Sarbanes Oxley Act of 2002. By requiring that the financial statements are a fair representation of the company the amount of fraudulent statements produced has been reduced. The Act regulates that the chief executive officer and the chief financial fficer and the external auditors have reviewed the financial reports and that they are free from material misstatements or misleading information. Section 404 of the act requires that the auditor attest to and issue a report on management’s assessment of internal control over financial reporting. To express an opinion on internal controls, the auditor obtains an understanding of and performs tests of controls related to all significant account balances, classes of transactions, and disclosures and related assertions in the financial statements (Arens, 2010).The act requires management to disclose all material information or changes within their accounting processes. By requiring senior management to review the reports they are held accountable for the financial accounting of the firm, and procedures to prevent employees and other members within an organization from committing fraud or theft and management is legally responsible if material mis statements have been made.By making management accountable then they are less likely to commit fraud if faced with jail time. Management and stockholders frequently have different goals. Management often wishes to expand and use the company’s assets in different ways than a stockholder. Management’s accountability of the financial reports often helps encourage management to use company assets in appropriate ways. Disclosures were also a reduction in risk of fraud because all material information must be disclosed.By requiring this disclosure if a company’s net income increased this year due to a change in accounting method or principle this information must be disclosed in the annual report. (sec. gov) The public company accounting oversight board, PCAOB is a non-profit organization created by the Sarbanes Oxley Act of 2002 to oversee the audits of public companies. The PCAOB helps to protect the investors from fraud by regulating auditor’s requirements w ithin the Sarbanes Oxley Act (pcaobus. org).PCAOB Standard 2 requires that the audit report on internal control over financial reporting under Sarbanes-Oxley include the auditor’s opinion as to whether management’s assessment of the design and operating effectiveness of internal control over financial reporting is fairly stated in all material respects. Management must document the design of controls, including all five control components and also the results of its testing and evaluation. The types of information gathered by management to assess and document internal control effectiveness can take many forms, including policy anuals, flowcharts, narratives, documents, questionnaires and other forms that are in either paper or electronic formats. The process to develop the auditor’s opinion involves both evaluating management’s assessment process and arriving at the auditor’s independent assessment of the internal controls’ design and operat ing effectiveness (Arens, 2010) With the passage of the act in 2002 there are now laws governing the relationship between corporations and the auditing firms, the requirement of auditors to be rotated on a regular basis, and the enforcement and regulation of internal controls.Accounting professionals such as Certified Public Accountants have seen an increase in the demand of the services since the act has been put into action. And senior auditors have become more involved within the audit committee. The relationship between auditors and their clients has changed since the passage of the act. With rotation requirements auditors are no longer influenced by management to report anything other than their independent opinions. (aicpa. org) Since the passage of SOX Act the auditing profession has been regulated for the first time.The PCAOB board members are appointed by the Securities and Exchange Commission and therefore government regulated. Under these regulations investors and potenti al investors are better protected from fraud. By requiring the auditors to be accountable as well as the management the public are given a better more accurate representation of the company in the annual report. With these regulations in place and the increases in regulations within the future the amount of frauds will reduce each year. After the passage of the act with the exception of the years 2007 and 2009 the average number of disciplinary actions against auditors is four.With the board regulating auditor standards the temptation to report incorrectly on an audit has decreased. For instance the board is in the process of amending the act to disclose relationships with related parties and their transactions because these transactions are hard to account for and propose a threat to misstatements (sec. gov). References: Arens, Elder, Beasley, 2010 Custom Edition, Auditing and assurance services, Pearson Publishing. http://www. soxlaw. com/index. htm http://pcaobus. org/Pages/defau lt. aspx http://www. sec. gov/about/laws/soa2002. pdf http://www. aicpa. org/Pages/Default. aspx