The Endocrine System Essay -- Biology, Pituitary Gland

The endocrine system is a group of glands distributed throughout the human body. This group of glands secretes substances called hormones. These hormones discharge into the bloodstream (Shier, Butler & Lewis, 2009). The endocrine system does not have a single anatomic location. It is dispersed throughout the human body. The final purpose of this system is to control, regulate, and coà ¶rdinate the functioning of the human body (p.291). Some body functions can be activated or inhibited by hormones, which are secreted in very small quantities. Hormone related diseases may be due to hyper secretion or hypo secretion. The hormones secreted by the endocrine glands regulate the growth, development and function of many tissues, and coà ¶rdinate the body's metabolic processes (pp. 294-296). An inadequate secretion of hormones may cause disorders in the body, which on occasion may result in serious health consequences. The major endocrine glands are the pituitary gland, thyroid gland, parat hyroid glands, adrenal glands, pancreas, pineal gland, thymus gland, and reproductive glands (Shier et al., 2009). The pituitary gland is situated at the base of the brain and it secretes hormones that control the operation of the major endocrine glands (pp. 295-299). In reaction to excess or deficiency of pituitary hormones, the glands affected by these hormones can cause an excess or a deficiency of their own hormones. On the other hand the pituitary gland acts on the stimulation of the thyroid gland to secrete hormones that regulate the body's metabolism, energy, and nervous system activity (p. 295).The thyroid is a small gland in the neck, in front of the trachea and below the larynx. Thyroid hormones control metabolism, which is the body's ability to br... ...docrine system, immune system and nervous system fail to function gradually. This gradual failure might occur at different moments, leading to imbalances between them, and increased risk of disease for the elderly. Thyroid functions decline with aging and thyroid disorders are more common in older adults. For example, hypothyroidism is associated with acceleration of aging (Haywood and Getchell, p.81, 2009).In conclusion, the endocrine system maintains homeostasis of the human body through its contribution to each of the functions involved. There are lifestyles that help ensure a healthy endocrine system and in this way avoid developing diabetes mellitus Type 2, such as engaging in daily physical exercise and maintaining healthy eating habits. A good endocrine health improves performance of activities of daily living, work, leisure and social participation.

Baldwin In A Microcosm :: essays research papers

Baldwin in a microcosm "Not everything that is faced can be changed but nothing can be changed until it is faced." - James Baldwin Racism has been a part of American and world history for centuries, and has become a pattern in cultures. James Baldwin was an African-American author who, like many black men and women, struggled against the inherent hate/racism in America. Baldwin had the opportunity to travel to a microcosmic Swiss village atop a mountain. His story of the native's curiosity towards him and eventually fondness challenges the idea that racism is quickly overtaking the world. A microcosm, by definition is a representation of something on a smaller scale. In the Renaissance age, philosophers considered the world to be a macrocosm hosting millions of individual microcosms: people. The term microcosm signifies the creation of the human being as a complete world. In contrast, macrocosm refers to the idea of the whole universe outside humanity. This idea that an individual person is a world unto himself, surely influenced Baldwin in the writing of his essay pertaining to the small Swiss village that was "virtually unknown" (124). The village that Baldwin verbosely writes about is not specified although he tells us that the warm springs are a tourist draw and that the village is "only four hours from Milan and three hours from Lausanne" (124), but this gives the reader little information about the city. The imagery that forms while reading the passage comes directly from the population of the village. The men, women, and children, are all astounded by Baldwin's skin color and hair texture. Some of the inhabitants believed that Baldwin's hair "was the color of tar, that it had the texture of wire, or the texture of cotton" (125). The sheer astonishment of the village natives took Baldwin by surprise, as did the young children shouting "Neger Neger!" The people of the town, although geographically sheltered, are the same people that Baldwin knew as he grew up. He says that "America comes out of Europe, but these people have never seen America, nor have most of them seen more of Europe than the hamlet at the foot of their mountain" (127). Baldwin grew up in Harlem and suffered from racism in many ways. He recalls be called the very same derogatory word that the children in the Swiss village called him, but the difference was that the children in Harlem had an inbred racism and the Swiss children had never seen a black man before.

Identify a personal hero and articulate the influence this person has h

Identify a personal hero and articulate the influence this person has had on you I learn Spanish literature from a petite, sophisticated woman who has yet to appear in anything less that pearls, a well-cut suit and carefully scraped-back hair. Nevertheless, not one class has gone by without her eventually sitting cross-legged on her desk, eyes intent behind wire-rimmed glasses, hair slipping from her ponytail as if in agreement with her insistence that Spanish is exciting and all-encompassing, that Spanish literature is life reflected. At first, I thought she was a lunatic, ranting about "El simulo," "las metaforas," and "el tema." I spent the first week getting accustomed to her quick Iberian way of speaking, catching every other verb or noun, frantically trying to piece together what exactly she wanted from me. Each time she would veer her gaze in my direction, I would bend my head down to my note pad, furiously scribbling down some non-important point in the hopes that she wouldn't call on me....

Employee Selection Process in Private Company

EMPLOYEE SELECTION FOR SMALL BUSINESS OWNERS: THE INFLUENCES OF THE UNIFORM GUIDELINES AND COURT DECISIONS Edward, Ph. D. McKendree College Business Division 701 College Road Lebanon, IL 62254 (618)-537-4481 ABSTRACT The Uniform Guidelines on Employee Selection Procedures (1978) were promulgated with large businesses in mind in order to affect large numbers of employees as rapidly as possible.However, the employee selection validation procedure advocated by the Equal Employment Opportunity Commission, criterion related validity, is one that small business owners are unable to use due to statistical restraints and the lack of personnel with the esoteric knowledge of validation procedures. These restrictions, coupled with court decisions such as Albemarle Paper Company v.Moody in which the United States Supreme Court ruled the test validation guidelines issued by the EEOC were to be given â€Å"great deference† by lower courts, have left small business owners with one practical and potentially legally defensible approach to employee selection. This paper briefly mentions the advantages of valid employee selection procedures, followed by a detailed description of the Uniform Guidelines on Employee Selection Procedures (1978), relevant court cases, and a case study describing the validation of a small business employee selection test by the author.INTRODUCTION The importance of small business to the U. S. economy was well summarized by Siropolis (1986), who wrote: †¦ more than 99 percent of the nation's 16 million businesses are small-even if we define a small business as one that employs fewer than 100 rather than 500 †¦. Further evidence of its vitality is the fact that small business employs roughly half of the nation's workforce (pg. 8). In addition, Siropolis (1986) listed numerous other reasons for the importance of small business to the U. S. conomy, such as the higher return on equity small manufacturers earn than large manufacturers, the i nnovation found in small businesses as evidenced by small businesses accounting for half of all major inventions in the last 30 years in the U. S. , and the dependence of large businesses on small businesses as both suppliers and purchasers. These economic facts indicate that small business in the U. S. is the paramount force for economic growth and the creation of jobs, as noted recently: Small businesses are the principal job creating sector of the economy during recessions and expansions† (â€Å"The State Of†, 1985, pg. 46). Further evidence of the economic importance of small business has recently been published: Employment gains in small-business dominated industries in construction (18. 9 percent), finance, insurance and real estate (12. 7 percent), and services (12. 6 percent) are impressive when compared to the gains made in similar, large business dominated industries. In construction, the small business ted industries had employment gains of 18. 9 percent, whi le the large business industries showed an employment loss of 10. percent. The relative strengths of the small business gains in wholesale and retail trade are also significant †¦. Small firms with fewer than 100 employees†¦ generated 52. 6 percent of net employment growth from 1976 to 1982. (â€Å"The State Of†, 1985, p. 17-21). One can add to this the reliance of the U. S. government on small businesses, as evidenced by the federal government purchasing almost 29% of its of goods and services from small businesses in 1983 (â€Å"The State Of†, 1985).EMPLOYEE SELECTION An area of vital importance within small business management is the area of employee selection. An increasing awareness of the importance of employee selection has been noted: â€Å"Nearly 40% of surveyed employers are using more prehiring testing of job candidates than they were five years ago† (â€Å"Prehiring Tests†, 1986, p. 17). The importance to the U. S. economy of employe e selection in a small business is due both to the fact that small businesses create the majority of new jobs in the U.S. (Birch, 1979; â€Å"The State Of†, 1985), and the impact of the employee selection process on a small business. First, the results of a valid selection procedure include increased productivity of as much as 20 percent (Schmidt, Hunter, McKenzie, & Muldrow, 1979). This is an important result to small business owners, as productivity improvement has been rated as the number one concern of both CEOs and executives and engineers in separate surveys (â€Å"Productivity: A Top†, 1986, p. 46).Other important results include an avoidance of lawsuits (Dreher & Sackett, 1981; Kleiman & Faley, 1978), greater job satisfaction and organizational commitment, reduced absenteeism and fewer disciplinary actions (Fear & Ross, 1983), reduced time spent in supervision for the small business owner, and reduced training costs and turnover (Stone & Ruch, 1974). The potent ial for reduced turnover is also important for small business owners, due to recent data indicating that: Small businesses have higher annual employee turnover than large companies.The Administrative Management Society reports that businesses with 26-250 employees have a 19% turnover rate, while larger firms (more than 5000 employees) average only 7% (â€Å"Small Businesses, Turnover† 1986, p. 13). In total, these results are particularly important due to the greater relative effect each employee has in a small business as opposed to the effect of an individual employee in a large business. In the U. S. , the employee selection procedures used by all business owners are regulated by the Uniform Guidelines on Employee Selection Procedures (1978).The Uniform Guidelines (UG) were designed to provide technical assistance to employers and were written following a review of relevant court cases and consultations with industrial psychologists. At present, the UG are serving as a ref erence for determining the legality of currently used selection tests. The UG are administered by the Equal Employment Opportunity Commission (EEOC), which is empowered to do so by Title VII of the Civil Rights Act of 1964.As Landy and Trumbo (1980) have noted: â€Å"The EEOC has evolved from a weak public advocate status to a strong and active enforcement agency, with broad powers to initiate and negotiate legal and administrative action on behalf of protected minority groups† (p. 92). Although the UG are not â€Å"law† as a lawyer would define law in that they were not passed as bills in Congress, they are frequently referenced as technical guides by judges. In the UG, the employment decisions made by business owners and managers are regulated and broadly defined, e. . , promotions, referrals for training, as well as selection for hiring are all subject to the influence of the UG. The UG list three allowable approaches to validating a selection test used by a busines s. Briefly, criterion related validation approaches focus on the statistical ability of the selection test to predict the criterion, or as noted by Dreher and Sackett (1981): â€Å"†¦ criterion-related approaches focus on the relationship between a hiring requirement and job behavior† (p. 552).Another way of describing criterion-related validity was written by Landy and Trumbo) (1980): â€Å"When we are investigating the validity of a selection procedure using a criterion related design, typically, we are looking for a significant correlation between a test (predictor) and job behavior (criterion)† (p. 70- 71). The UG define criterion related validity in this way: â€Å"In criterion related validity, a selection procedure is justified by a statistical relationship between scores on the test or other selection procedure and measures of job performance† (P. 8292, Federal Register, 1978). According to the UG, the requirements of the job analysis, which is a co mprehensive definition of the tasks performed by a job incumbent, are: â€Å"There should be a review of job information to determine measures of work behavior(s) or performance that are relevant to the job or group of jobs in question†. The paramount difficulty with conducting a criterion related validity study for the small business owner is the required number of hirees, which is discussed in the UG under the term of â€Å"technical feasibility†.Although the minimum is not specified in the UG, an absolute minimum is 30 employees (Heneman, Schwab, Fossum, & Dyer, 1986). For many small business owners, this minimum number is more employees than they hire in a year, which in turn makes the criterion related validation approach of little value. In addition, the statistical measures required by the criterion related validity approach are often recondite for a small business owner.Construct valuation approaches attempt to measure an applicant's amount of psychological cha racteristics such as â€Å"need for achievement†. The UG discuss construct validity in this manner: â€Å"Construct validity involves identifying the psychological trait (the construct) which underlies successful performance on the job and then devising a selection procedure to measure the presence and degree of that construct† (p. 38292, Federal Register, 1978). The construct validity of a test refers to the extent to which it measures the construct it is supposed to measure.Landy and Trumbo (1980) noted: â€Å"It is the most theoretical of the definitions of validity, since it is concerned with the abstractions used in referring to psychological structures, functions, or traits, rather than to the prediction of some external criterion† (p. 73). The job analysis for a construct validity study involves a list of critical job behaviors and the constructs believed to underly the behaviors. These studies are difficult to do, as a â€Å"construct† is a hypoth etical attribute of a person that underlies and guides their behavior. Content validation approaches are oncerned with the job relatedness of the selection test rather than a concern with the criterion. Landy and Trumbo (1980) defined this approach toe employee selection procedure validation as: â€Å"Content validity is concerned with the extent to which the sample of items in a test (and the sample behavior elicited by these items) is an unbiased representation of the domain (i. e. , attribute or trait) being sampled† (p. 71). According to the UG: â€Å"A selection procedure can be supported by a content validity strategy to the extent that it is a representative sample of the content of the job†.An important concept for a content valid selection procedure is the job analysis, which was defined by Schultz (1978): â€Å"The purpose of the job analysis is to describe, in specific term, the precise nature of the component tasks performed by the workers on a particular job† (p. 76). A job analysis can be approached in a variety of ways, as noted by McCormick and Tiffin (1974): â€Å"Job analysis can be considered as embracing the collection and analysis of any type of job related information, by any method, for any purpose† (p. 9). The job analysis for a content validity study involves interviewing and observing incumbents: Job analysis for content validity. There should be a job analysis which includes an analysis of the important work behaviors(s) required for successful performance and their relative importance and, if the behavior results in work product(s), an analysis of the work product(s). Any job analysis should focus on the work behaviors and the tasks associated with them †¦The work behaviors selected for measurement should be critical work behaviors and/or important work behaviors constituting most of the job. The key to content validity is the answers to the questions the small business owner must ask: â€Å"How rep resentative of on the job behaviors is the test? Does it sample all important aspects of the job? † Landy and Trumbo (1980) wrote â€Å"Content validity is determined on the basis of how well the test material samples the job performance domain† (p. 72). The validity of a content validation study is judgmental; no statistical analysis is done (Robinson, 1981).The value of the content validation approach to a small business owner is that it allows a selection test to be validated within the UG restraints, and at the same time it does not require large sample sizes or recondite statistical analyses: When is content validation appropriate? One circumstance is when there are too few people available to form a sample for purposes of empirical validation. While there are differences of opinion on what the minimum necessary sample size is for empirical validation, an absolute minimum is 30 individuals who all perform the same job (Heneman et al. 986, pg. 281-283). The restrict ions of the content validity approach are few. One of the restrictions is that the selection test should consist only of knowledge or skills that cannot readily be learned on the job (Miner & Miner, 1980). In addition, content validity is prohibited by the UG to measure mental processes as part of a selection procedure. An example of the content validation approach to employee selection is the appropriately titled Content Oriented Personnel Selection in a Small Business Setting by Robinson (1981).In his article, which involved the content validation process needed in designing a selection procedure which was used to hire one construction superintendent for a small construction firm, Robinson (1981) informs the reader of the steps necessary in a job analysis for a content valid selection test: 1. Convene a panel of experts†¦. 2. Ask the panel to identify all the broad objectives to be met by an ideal incumbent on the target job. If objectives can be so quantified that they can p roperly be called standards, so much the better†¦. 3.List specific behaviors required to meet each objective †¦. 4. Identification of â€Å"critical† tasks †¦ The content sample will be valid to the extent that the critical tasks reflect actual job performance †¦. 5. Determination of interjudge agreement as to the importance of major dimensions of the job†¦ (pgs. 78-79). The importance of such a systematic approach to the job analysis was emphasized by Dreher and Sackett (1981): â€Å"The quality of any content validation effort depends on the thoroughness and appropriateness of the job analysis† (p. 54); the job analysis will be used to determine if the content valid test actually samples relevant job behavior mentioned in the job analysis as important. Having conducted the job analysis, Robinson (1981) constructed a test battery based upon work sample procedures. As an example, the applicants were given a construction error recognition test i n which the applicants were required to inspect a 8†² by 12†² shed that contained 25 construction errors. The applicants were to list the construction errors they spotted during their inspection.This emphasis on the UG when discussing employee selection approaches for small business owners stems from two major court cases which directly ruled on the use of content validity as a way of validating a selection instrument. In Firefighters Institute for Racial Equality v. City of St. Louis, a promotional examination for fire captains was ruled to have adequate content validity within the directives of the UG. In U. S. v. Connelie, a selection procedure for New York State Police was ruled to be invalid due to in large part the lack of a task-oriented job analysis nor was the frequency and importance of job duties identified.In both of these cases, the UG used in making the judicial rulings. Two other court cases which indicate the importance of understating content validity are Harless v. Duck and King v. New Hampshire Department of Resources and Economic Development. In Harless v. Duck, a structured oral interview was found to be rejecting more female applicants than male applicants, however, the employer argued the interview had content validity in that hypothetical situations were used that a police officer might actually face.The court ruled the selection interview was valid, in large part due to its content validity. In King v. New Hampshire, a business lost a discrimination lawsuit due to applicants being asked questions which were not job related, i. e. , not based on a job analysis and therefore not content valid. With the importance of employee selection validation in mind, coupled with the feasibility of the content validation approach for small business owners, I would like to describe the approach I used for a small business owner located in the Midwest.The small business is a general purpose real estate office (â€Å"general purpose,† i n the sense that it handled farm, commercial, and private dwelling real estate sales) which has two owner managers and 10 sales associates. The primary function of the sales force for this small business is to sell as much real estate as possible, in terms of monetary value rather than number of units sold. The organization did not have a job analysis of the job of real estate agent and was using an unstructured interview to hire applicants. The initial step was to develop a job analysis.The purposes of the job analysis were to (a) define the job duties being performed by the job incumbents, (b) obtain a listing of the requisite knowledge, skills, and abilities to perform each job duty, and (c) determine the importance and time spent on each job duty as perceived by the incumbents. For this small business, the process of collecting information for the job analysis consisted of three steps: (a) reviewing the appropriate entry in the Dictionary of Occupational Titles, (b) reading the job related material from the firm's files, and (c) a series of interviews with all 10 real estate agents and both of the owner-managers.Due to the job analyst's lack of familiarity with the job, the first step was to review the job description in the Dictionary of Occupational Titles. Its value is noted by Bass and Barrett (1981): â€Å"The job analyst can turn to the Dictionary of Occupational Titles to get a concise definition of almost any job in American industry† (p. 238). The use of this volume when approaching a job one is not familiar with was also noted by Cascio (1978): â€Å"First, the reader can become familiar with the vast array of jobs in general and with appropriate terminology in each job, (p. 47). The second step also involved acquiring some job related information about being a real estate agent; this step consisted of a reading of the informational and training manuals that are made available to the real estate agents. The perusal of these manuals was va luable in giving the job analyst background information necessary to conduct the third step of the information collection, the interviews with job incumbents. These interviews were conducted in a private room and ranged from 30 to 90 minutes.The interviews followed a patterned interview form, as recommended by Cascio (1978). The interview questions asked for traits, behaviors, and knowledge that the incumbents deemed necessary for the completion of the job of real estate agent. The interviewees were also informed that any knowledge or behaviors an applicant could learn within eight hours was not to be included. An example of an interview question is â€Å"What is the order of behaviors from the time you contact a customer until you are through with a sale? † The interviews generated a list of 106 job duties.Each of the interviewees received a copy of the 106 job duties, along with an instruction sheet asking them to rate each item as to its importance to their job and the rel ative amount of time they spend performing that job duty. The mean rating given each of the 106 job duties was computed by the job analyst for both the rating dimensions. With the interview information and summary statistics on hand, a selection instrument was constructed which was based on job duties which were rated highly in terms of their importance and time spent on each of them by job ncumbents, and which job incumbents considered were not trainable within eight hours. The selection instrument was based on a job sample approach, which is valid for a content validity based selection instrument. As an example, the selection instrument asked an applicant to calculate monthly payments on a home given certain financial parameters. The questions were given to six randomly selected job incumbents who were asked to choose which of the job sample test questions an applicant would have to pass in order to meet minimum standards as a new employee.The job incumbents overall picked an aver age of 80% of the job sample items as being necessary for a new employee to pass to be acceptable at a minimum level of acceptability. Therefore, an applicant would have to score a minimum of 80% in order to be considered for employment. As a check on the validity of the 80% cutoff score, the job sample questions were given to the four other job incumbents. All of these incumbents were considered to be satisfactory employees by the business owners, and all received a passing score of over 80%.In summary, small business owners need to be aware of the UG, the court cases which have resulted from the UG, the one practical approach to validating a selection procedure, and the advantages to having a validated selection procedure. By following the outline of Robinson (1981) or the case presented in this paper, the small business owner can both enjoy the benefits of a validated selection procedure and lessen any worry over an EEOC lawsuit. REFERENCES Bass, B. M. , & Barrett, G. V. (1981). People, work, and organizations.Boston: Allyn and Bacon, Inc. Birch, D. L. (1979). The job generation process. M. I. T. Program on Neighborhood and Regional Change. Cambridge, Massachusetts. Cascio, W. F. (1978). Applied psychology in personnel management. Reston, Virginia: Reston Publishing Company, Inc. Dreher, G. F. , & Sackett, P. R. (1981). Some problem with applying content validity evidence to assessment center procedures. Academy of Management Review, 6, p. 551-560. Fear, R. A. , & Ross, J. F. (1983). Jobs, Dollars, and EEO: How to Hire More Productive Entry- Level Workers.New York, McGraw-Hill. Harless v. Duck, 14 FEB 1616 (1977). Heneman , H. G. , Schwab, D. P. , Fossum, J. A. , & Dyer, L. D. (1986). Personnel/Human Resource Management. Homewood, Illinois: Irwin. King v. New Hampshire Department of Resources and Economic Development, 15, FEB 669 (1977) Kleiman, L. S. , & Faley, R. H. (1978). Assessing content validity: Standards set by the court. Personnel Psychology, 30, 701-713. Landy, F. J. , & Trumbo, D. A. (1980). Psychology of Work Behavior. The Dorsey Press, Homewood, Illinois.McCormick, E. J. , & Tiffin, B. L. (1974). Jobs and their requirements. Industrial Psychology, (6th ed. ). Miner, M. G. & Miner, J. B. (1980). Uniform Guidelines on employee selection Procedures. Washington, D. C. , The Bureau of National Affairs. Prehiring Tests. (1986, June). Small Business Report. Business Research and Communications, Monterey, California. Productivity: A Top Concern. (1986, February). Small Business Report, Business Research and Communications, Monterey, California. Robinson, D. D. (1981).Content-oriented personnel selection in a small business setting. Personnel Psychology, 34, pgs. 77-87. Schmidt, F. L. , Hunter, J. E. , McKenzie, R. C. , and Muldrow, T. W. (1979). Impact of valid selection procedures on work-force productivity. Journal of Applied Psychology, 64, 609-626. Schultz, D. P. (1978). Psychology and industry today. New York: Macmillan Pub lishing Company. Siropolis, N. C. (1986). Small Business Management. Houghton Mifflin Company, Geneva, Illinois. Small Businesses' Turnover High. (1986, January).Small Business Report, Business Research and Communications, Monterey, California. Stone, C. H. , & Ruch, F. L. (1974). Selection, interviewing, and testing. ASPA Handbook of Personnel and Industrial Relations: Staffing Policies and Strategies, ed. Dale Yoder and Herbert G. Heneman (Washington, D. C. , The Bureau of National Affairs), 4, 137-138. The State of Small Business: A Report of the President. (1985, May). United States Government Printing Office, Washington, D. C. Uniform guidelines on employee selection procedures (1978). Federal Register, 43, 38290- 38309.

Ethics Essay

1. Frame the ethical issue Should Giles and Regas have a serious relationship while working on a same case or within the same accounting firm? 2. Gather all the facts: The couple spends personal time together during the workday Regas is having a three hours long lunch break Regas is being distracted from work Team members are aware of the relationship between two Regas and Giles have tried to be discreet about their relationship 3. Identify the Stakeholders and their obligations Mark Sax, the controller of CAA Industries, has the right to know the hours that were billed was applied correctly and the work was done efficiently. Giles should be responsible for billing the hours and work process since he is the supervising partner on the engagement. Team members on the engagement have the right to expect the co-workers do their part of the work and have a fair treatment. Regas should consider the consequences of her actions on others. Saduga & Mihca (the firm) has the right to expect their employees to perfom their work on a professional level. The client (CAA Industries) has the right to expect the work being done correctly. Herb Morris, the managing partner of Saduga& Mihca, has a right to be told about the relationship between Giles and Regas. 4. Identify the relevant accounting ethics standards Honesty – Fully disclosing about the relationship between the employees and hours being billed to the client. Integrity – Billing the client the correct hours and acting in accordance with principled behavior. Due care in the performance of professional responsibilities Fairness – Each team members on the engagement should be treat equally and openly. 5. Identify the operational issues Is that an Human Resources policy existed which prohibited dating between two members of the Firm who were of different rank, and that policy appears impotent Should Giles act as the supervising partner on the engagement point out the unprofessioness performance by Regas? Should the team members on the engagement communicate about the problems with the supervisor? 6. Identify the accounting, auditing and/or taxation issues Since the case does not deal with financial reporting per se, these issues are limited. The hours that billed to the client. 7. What are the alternatives? Do nothing. Wait to see what happens and then decided what to do next Talk to both Regas and Giles about the problems and concerns from the client. 8. Compare and weigh the alternatives Do nothing – it is legal to do so, however it does not consistent with professional standards because there is an actual policy pointed that employees in different ranks should not be dating with each other within the firm. Wait to see what happens and then decided what to do next – Since Giles and Regas have come to an conclusion to set the personal matter aside until this particular engagement ends, it probably could wait until the project is over. However, dating is still not allowed when the employees are from different ranks. Talk to both parties – It is the company’s responsibility to ensure that the client’s work is done properly and in a timely manner. Whether or not Regas and Giles have billed extra hours to the clients because of their relationships, the company should be responsible for their employees’ behavior and let the employees aware of the policy and execute it. Also, because the fact that the team members are aware of the r elationship and they deserve to be treat fairly according to the justice theory. Egoism – Defines right or acceptable behavior in terms of its consequences for the individual Utilitarianism – follow a relatively straightforward method for deciding the morally correct course of action for any particular situation. Justice Theory – respects your rights and treats you fairly and gives each person what she or he deserves. Virtue Theory – apply both to the decision maker and to the act under consideration by that party. 9. Decide on a course of action Talk to both Regas and Giles about the problems and concerns from the client. Both of the employees should know that the company expects them to perform on a professional level during work and follow the human resources policy. 10. Reflect on your decision Be professional and perform as a professional. Since Giles are aware that Regas is having a hard time putting herself back to work because of the relationship, they should put their personal pleasure after the work. If the relationship is getting serious, one of the parties should be resign from the firm. Questions: 1. I think both parties have the responsibility to perform the work. However, Ed Giles is the supervising partner on the engagement team, he should be more aware of being professional and perform client’s work to the standard. 2. If Giles were a person of integrity, he would tell Herb Morris he would set aside his relationship with Regas until the engagement is over. Furthermore, they should not be in a same audit team anymore since they both have personal feelings for each other. If Giles thinks that their relationship is getting serious, one of them will be resign. 3. Everyone would have one or two weak moment in a relationship. However still, a professional accountant should not bring their personal pleasure into work or even prolong the process of the client’s work. Herb Morris should still meet with Giles and talk about the client’s (CAA Industries) concerns and make it clear with the client and the relationship would not affect anything on the engagement. Since both Giles and Regas have been working on the CAA industries audit team for a while, it is not wise to replace both of them at this moment. Herb Morris, as the managing partner of the firm, has the right to inform Regas and Giles their responsibilities and expects them to perform the work within the expectation. If Regas and Giles decide to process their relationship further, then they should follow the Human Resources policy and one of them should be resign from the accounting  firm in the future in order to avoid conflicts of interests.

The Five Pillars of Islam – Shahadah

The Shahadah (profession of faith) What is it? Specific, religious description Shahadah (testimony, oath) (witness, to know and believe without suspicion) Summary and declaration of Muslim faith One enters Islamic faith when reciting the Kalima (statement of faith) â€Å"I bear witness that there is no other deity but, Allah, and I bear witness that Muhammad is the messenger of Allah† (in Arabic) Muslims recite the Kalima with understanding and full internal acceptance It is not sufficient for anyone to just recite these words but one should believe in it by heart with a firm convictionReciting the Kalima, they proclaim that : 1. Allah is the only God and Muhammad is his prophet; 2. accepts that this is true -> Should be constantly and consciously present in the heart of every muslim 3. and that they will obey all the commitments of Islam in their life These words are the first words newborns hear, and the last words heard by the dying. A Muslim lives with these sentences, hea rs them and utters them at least once every day Part of the ritual prayer in the 2nd pillar of IslamFor sunni Muslims, it is the first of the five pillars of faith; while the Shi’a connects it to their lists of pillars of faith The Shahadah has certain conditions that makes a person benefit from the Kalima (testimony of faith) 9 Conditions of the Shahadah: Knowledge (‘ilm) having the basic and general knowledge of the shahadah what this testimony concerns? As a normal person would have to know what they are testifying about when making an oath. because not knowing what you are testifying about is absolutely unacceptable.It would mean nothing, basically. Certainty (yaqeen) In Islam, any kind of doubt is similar to disbelief (Kufr) Muslims have to be certain of the truth of the Shahadah Allah describes the believers in the Qur’an â€Å"the (true) believers are those only who believe in Allah and His messenger and afterward doubt not, but strive with their wealth a nd their lives for the cause of Allah. Such are the sincere. â€Å"? (al-Hujjarat : 15). Muslims have to be certain of the truth of the Shahadah and that there is no sense of doubt or wavering of hearts. oubts and suspicions are more dangerous than lusts and desires for a person’s faith cure: is the sound knowledge of the Qur’an and Sunnah Acceptance (qabool) after knowing and being certain of the shahadah, one must accept it believer accepts the implications of the shahadah = also means believing in what the Qur’an states or by the Prophet without any questions asked whatever comes from Allah or Muhammad, a true Muslim believes in it as the truth Submission (Inqiyad) he actual physical enactment with the deeds of the shahadah duties to be performed with sincerity to Allah and seeking forgiveness and guidance from him the meaning of Islam itself, â€Å"the submission to the will and commands of Allah† eg. performing the five daily prayers as it is compul sory for them to do so; and reciting the Kalima everyday of their lives Truthfulness (as-sidq) saying the shahadah honestly. One to mean it. Hypocrites -> not believing in it but saying it to protect themselves and gaining something from doing so Sincerity (ikhlass) eaning of sincerity is opposite of shirk (nifaaq)->(avoiding or neglecting a duty or responsibility) when making the shahadah, must do it for the sake of Allah they are Muslims only for the sake of Allah, all of their actions are done only for the sake of Allah are they Muslims for their parents and would do whatever their parents would like them to do? or are they muslims for allah’s sake and would do whatever Allah wants them to do? Love (mahabbah) love of the shahadah, its meaning and being happy with it Denial of False worship orship only Allah and deny any false deities(Taghoot) Adherence (astaqeem) adherence or support of it until death reflects in the Hereafter the shahadah is a Muslim’s banner until death to be in complete state of surrender, submission, obedience to Allah Muftah ul Jennah (Key to Paradise) Proclaims it with sincerity and devotion and acts and lives in accordance to its requirements How and why is this pillar important for the everyday life of a muslim? Most important article of faith Reinforces(strengthens, promotes) the muslim faith and represents acceptance f Allah and Muhammad and the religion, Islam The significance of this declaration is the belief that the only purpose of life is to serve and obey Allah through the teachings and practices of Muhammad Reciting the Kalima is the most essential act of Islam The Second Pillar – Prayer The faithful perform ritual prayer – which is known as Salat – at least five times each day This the expression of gratitude and love towards Allah By practicing Salat is also the recognition of the greatness of Allah and the inferiority of man Prayer offers guidance and peace of mind for the faithfulTo pr epare for Sadat, Muslims perform wudu or ritual washing of the face, arms and feet. Formal prayer incorporates various postures such as standing, kneeling, bowing and touching one’s forehead to the ground. This demonstrates the act of submission and surrender before Allah The five prayer times are determined by the position of the sun in the sky, and not the clock, both men and women Muslims prayer at dawn, midday, mid afternoon, sunset and before going to bed. dawn; is known as fajr and is called when there is merely the slightest glimmer of light on the eastern horizon and homes are still in total darkness.The prayer must be performed before the sun appears over the horizon. It includes the words ‘prayer is better than sleep’ midday; is known as zuhr is just after the sun has reached its highest point or zenith mid afternoon; known as ‘asr, is just after the sun has reached the midpoint between the zenith and the western horizon sunset; known as the Maghr ib is performed when the sun has touched the western horizon Before bed; known as ‘isha when the last glimmer of red has faded from the western sky Muslims usually say their prayers on small prayer mat, known as sajjada, lways facing towards the holy city of Mecca. The recitation that is essential for every unit of every prayer is the al-Fatiha – the first chapter of the Qur’an. How to pray to Allah: Make sure your body and place of prayer are clean. Perform ablutions if necessary. Make the intention to perform your obligatory prayer. Standing, raise hands up and say â€Å"Allahu Akbar† (God is Most Great). Standing with hands folded over chest, recite the first chapter of the Qur'an in Arabic. Then recite any other verses of the Qur'an that you would like. Raise hands up, saying â€Å"Allahu Akbar. Bow, reciting three times, â€Å"Subhana rabbiyal adheem† (Glory be to my Lord Almighty). Rise to standing while reciting â€Å"Sam'i Allahu liman ham idah, Rabbana wa lakal hamd† (God hears those who call upon Him; Our Lord, praise be to You). Raise hands up, saying â€Å"Allahu Akbar. † Prostrate on the ground, reciting three times â€Å"Subhana Rabbiyal A'ala† (Glory be to my Lord, the Most High). Rise to a sitting position, saying â€Å"Allahu Akbar. † Prostrate again in the same manner. Rise to a standing position, saying â€Å"Allahu Akbar. † This concludes one rak'a (cycle or unit of prayer).Begin again from Step 3 for the second rak'a. After two rak'as, one remains sitting after the prostrations and recites the first part of the Tashahhud in Arabic. If the prayer is to be longer than these two rak'as, one now stands up and begins again to complete the prayer, sitting again after all rak'as have been completed. Recite the second part of the Tashahhud in Arabic. Turn to the right and say â€Å"Assalamu alaikum wa rahmatullah† (Peace be upon you and God's blessings). Turn to the left a nd repeat the greeting. This concludes the formal prayer. The third pillar of faith: The Poor Tax. Description:The Poor Tax is also known as Compulsory Charity or Zakat. It requires every financially stable Muslim to give to this charity. Zakat is viewed as â€Å"compulsory charity†, for those who have received their wealth from God are obligated to give to the community in need. Islam requires man to consider his personal wealth as belonging to Allah and, therefore, to set apart a portion for Him. No maximum limit has been prescribed, but a minimum limit has definitely been fixed. According to statutory Zakat, each individual must abide by this and spend a fixed minimum percentage of his wealth every year in the way prescribed by Allah.Zakat must be paid on different categories of property including gold, silver, money, livestock and agricultural produce. It also requires an annual contribution of 2. 5% of an individual’s wealth and assets. This money that is given as Zakat can only be used for certain specific things, like to support the poor and needy, free slaves and is a form of social security in a Muslim society. Importance: Islamics encourages the sharing of their wealth with others and helps people to stand on their own and become active members of society. In Arabic, Zakat literally means â€Å"purification† this is considered to purify one’s heart of greed.The Zakat is also a means of helping those poor Muslims. If all Muslims paid their taxes there would be no poverty in the world. It is a system made by Islamics to help poor people and to maintain balance between luxury and poverty. It’s main purpose is to discourage the accumulation of wealth within groups in society and to fix the uneven distribution of wealth in society. Zakat, first and foremost, makes it plain to people that their entire ‘possessions’ are gifts of Allah The Zakat has great importance in the life of Muslims: It is a test of their faithfulness.It tests how one will help a those in need with what they have been given by God’s wealth. It is obligatory for all muslims. Those who refuse to pay the Poor Tax have false claims about being Islamic It separates the believers from the non believers. Those who believe in God would not ignore their requirement to pay the Poor Tax A payment of the Zakat brings Muslims together. The money collected is spent for the welfare of needy persons It removes social evils. The poor tend to commit theft because of their lack of money and by giving them financial support the crime level is lowered.It spreads wealth throughout the community. It gets a proportion of the money that many richer Muslim’s keep hoarded and it is then circulated throughout the market Importance: Zakat is the third ‘pillar’ of Islam. Zakat means setting apart for Allah every year a certain portion of one’s savings and wealth (generally 2. 5 percent) and spending it upon reli gious duties and on needy members of the community. The fulfillment of this duty is, in fact, a kind of reminder that all one has is in trust for Allah. Man should, therefore, hold nothing back from Allah.Islam requires man to consider his personal wealth as belonging to Allah and, therefore, to set apart a portion for Him. No maximum limit has been prescribed, but a minimum limit has definitely been fixed. According to statutory Zakat, each individual must abide by this and spend a fixed minimum percentage of his wealth every year in the way prescribed by Allah. Zakat is a symbol of one’s obligation to recognize the rights of others and to be in sympathy with them in pain or in sorrow. Zakat, first and foremost, makes it plain to people that their entire ‘possessions’ are gifts of Allah.Zakat is an annual tax, or duty, in essence and spirit: it is recognition on the part of man of the share which Allah, and other men, have in his wealth. – Zakaah purifies and cleanses wealth, and purifies the soul from stinginess and miserliness. It strengthens the love between the rich and poor, takes away hatred, makes security prevail and brings happiness to the ummah happy. The Fourth Pillar: FASTING IN ISLAM: Who must fast? Fasting ramadan is compulsory upon every Muslim, male or female, who has these qualifications: 1. To be mentally and physically fir, which means to be sane and able 2.To be of full age, the age of puberty and discretion, which is normally about fourteen. Children under this age should be encouraged to start this good practice on easy levels, so when they reach the age of puberty they will be mentally and physically prepared to observe fasting. 3. To be present at one's permanent settlement, your hometown, one's farm, and one's business premises, etc. This means not to be on a journey of about fifty miles or more. 4. To be fairly certain that fasting is unlikely to cause you any harm, physical or mental, other than the normal reactions to hunger, thirst etc.Exemption from Fasting These said qualifications exclude the following categories: 1. Children under the age of puberty and discretion. 2. Insane people who are unaccountable for their deeds. People of these two categories are exempted from the duty of fist, and no compensation or any other substitute is enjoined on them. 3. Men and women who are too old and feeble to undertake the obligation of fast and bear its hardships. Such people are exempted from this duty, but they must offer, at least, one needy poor Muslim an average full meal or its value per person per day. . Sick people whose health is likely to be severely affected by the observance of fast. They may postpone the fast. as long as they are sick , to a later date and make up for it, a day for a day. 5. Travelers may break the fast temporarily during their travel only and make up for it in later days, a day for a day. 6. Pregnant women and women breast-feeding their children may also break the fast, if its observance is likely to endanger their own health or that of their infants. But they must make up for the fast at a delayed time, a day for a day. . Women in the -period of menstruation (of a maximum of ten days or of confinement (of a maximum of forty days). They must postpone the fast till recovery and then make up for it, a day for a day. General Recommendations ?It is strongly recommended by Prophet Muhammad to observe these practices especially during Ramadan: 1. To have a light meal before the break of the dawn, known as Suhoor. 2. To eat a few dates or start breaking the fast bu plain water right after sunset, saying this prayer Allah humma laka sumna, wa' ala rizqika aftarna. (O God! or your sake have we fasted and now we break the fast with the food you have given us). 3. To make your meals as light as possibe because, as the Prophet put it, the worst thing man can fill his stomach. 4. To observe the supererogatory prayer known as Taraweeh. 5. To exhange s ocial visits and intensify humanitarian services. 6. To increase the study and recitation of the Qur'an. 7. To exert the utmost in patience and humbleness. 8. To be extraordinarily cautious in using ones senses, one's mind and, especially, the tongue; to abstain from careless gossip and avoid all suspicious motions.No food, drink, smoke or sexual pleasures are aloud during this month of Ramadan. 5th Pillar of Islam: The Hajj Where did the belief originate from In Muslim belief, Mecca has a unique status that goes back to the dawn of time. The Qur’an tells the story of the disobedience of Adam and Eve, and their expulsion from the Garden of Eden for eating the forbidden fruit, in much the same way as does the book of Genesis. There are a number of popular stories about where they fell. One is that Adam fell on Sri Lanka, on the top of what is now known as Adam’s Peak, and that Eve fell in Arabia.They spent many years looking for and at last met each other on the site of one of the great rituals of the Hajj, not far from Mecca: the plain of Arafat. Millions of pilgrims congregate here each year. The word Arafat in popular etymology means ‘recognition’, and the plain has this name as the place where Adam and Eve at last met, recognised each other and were reunited. Adam built the original Ka’ba, to be known as the House of God—the first place of worship on earth. It thus preceded any other sacred site on earth. Description of pillarHajj (pilgrimage) is a great annual event for Muslims. Hajj is an important ritual worship that should be performed by any adult Muslim (man or woman) at least once in life if one can afford it physically, financialy and safely. There are many reasons for why Hajj is important and for why Muslims perform hajj. First of these reasons is that Hajj is the fifth pillar of the Islam 5 pillars. You as adult Muslim (man or woman) is required to perform hajj at least once in your life if you can afford it financially, physically, and safely.Hajj (pilgrimage) is a great annual event for Muslims. Hajj is an important ritual worship that should be performed by any adult Muslim (man or woman) at least once in life if one can afford it physically, financialy and safely. Performance of the rites of the pilgrimage to Mecca, the Hajj to the seventh to the 10th day of dhu’l-hajja (12th month of the muslim calendar) Obligation for every Muslim to visit Mecca once in there life, who is of age, and of stable health, who has the financial means Significance of pillarThe pilgrimage to Mecca is an important aspect of the Islamic religion. Every Muslim person with the financial means to go to Mecca are expected to visit the sacred site. Mecca is the birthplace of Muhammad but this is not the central reason for its importance to Muslim people. The central reason for the significance of the 5th pillar of Islam is that Mecca is considered by the Muslims as the city of God. At the centre of Me cca is the Sacred Mosque, built around the Ka’ba. Mecca has its own unique status as it goes back to the dawn of time.The Qur’an tells the story of the disobedience of Adam and Eve, and their expulsion from the Garden of Eden for eating the forbidden fruit, in much the same way as does the book of Genesis. Passage that relate to it The first House [of worship] established on earth is indeed that at Bakka [Mecca], [set there] as a blessing and guidance for all peoples. In it are signs that give testimony. [In it is] the place where Abraham stood. Whoever enters it is secure from harm. The Pilgrimage to the House is a duty humankind owes to God. (Sura 3:96–97) Proclaim to humankind the Pilgrimage! They will come to you on foot, hey will come on every scrawny camel, they will come from every distant valley to behold the blessings prepared for them and recite the name of God on the appointed days, [as they sacrifice] the beasts and cattle He has provided for them. T hen eat of these cattle, and feed the poor and destitute. (Sura 22:27–28) The ‘Five Pillars' of Islam are the foundation of Muslim life: Faith or belief in the Oneness of God and the finality of the prophethood of Muhammad; Establishment of the daily prayers; Concern for and almsgiving to the needy; Self-purification through fasting; and The pilgrimage to Makkah for those who are able.

Jeff Koons

Artist Research Assignment: Jeff Koons Jeff Koons was born in 1955 in York, Pennsylvania. When Koons was 7 years old, his parents put him in art lessons. In 1972 to 1975, he enrolled at Maryland Institute College of Art in Baltimore, Maryland. In 1975, he went to the School of the Art Institute of Chicago in Chicago, Illinois where he studied there for only 1 year. Then in 1976, he went back to Maryland College of Art in Baltimore, Maryland where he received his B. F. A. Jeff Koons has 4 sons with his wife Justine Wheeler-Koons, who is also an artist.He had one daughter named Shannon who as an infant was put up for adoption but in the mid-1990s, they reestablished a relationship together. Many of Koons works have sold for millions of dollars. Some of his major gallery exhibitions include the Museum of Contemporary Art in Chicago (1988), Walker Art Center in Minneapolis (1993), Deutsche Guggenheim in Berlin (2000), Kunsthaus Bregenz (2001), the Museo archeologico nazionale di Napoli ( 2003), the Astrup Fearnley Museum of Modern Art, Oslo (2004), and the Helsinki City Art Museum (2005).Jeff Koons has received numerous awards and honors in recognition of his cultural achievements, and artworks. (â€Å"Koons, Jeff. † Art Full Text Biographies. Publisher of Original Publication: The H. W. Wilson Company, 2009. Web. 12 Oct. 2012. ) â€Å"I get all my inspiration from the real world, so I’m much more involved in just walking down the street†¦. and finding out what’s going on in the world then to look at another person’s interpretation. † Jeff Koons, Flash Art, Summer 1997. (Brettell, Richard R. Modern Art, 1851-1929: Capitalism and Representation. Oxford: Oxford UP, 1999. Print. ).Based on the quote, he gets his ideas from objects around him that he sees and from there he develops an artwork. Jeff Koons uses cheap, throwaway objects, such as balloons or even ornaments, and with the materials he creates a large monument. (Doney, M alcolm, and Meryl Doney. The Oxford Children's A to Z of Art. Oxford: Oxford UP, 1999. Print. ). Jeff Koons artwork appeals to me because its different and unique. I like the fact that he takes cheap objects that he finds and uses them to create these wonderful art pieces. When I was looking at Jeff Koons artworks, I thought back to our tutorial discussions/debates where we were arguing back nd forth about what is art and what is not art. Many people believe that Jeff Koons artwork is not considered art, however I believe that his artworks are considered art because its his own creation and it is a new kind art that we have not seen much of. From our lecture, Professor Brandon Vickerd talked a little about Jeff Koons, and he stated that â€Å"Some people would look at his work as pioneering and of major art-historical importance, while others view his work as kitsch: crass and based on cynical self-merchandising. † (Taken from PowerPoint).By researching this artist, I found t hat basically anything could be considered art as long as you make it your own, original and make it look interesting. Works Cited Scholarly Source: â€Å"Koons, Jeff. † Art Full Text Biographies. Publisher of Original Publication: The H. W. Wilson Company, 2009. Web. 12 Oct. 2012. Books: Brettell, Richard R. Modern Art, 1851-1929: Capitalism and Representation. Oxford: Oxford UP, 1999. Print. Doney, Malcolm, and Meryl Doney. The Oxford Children's A to Z of Art. Oxford: Oxford UP, 1999. Print. Images: â€Å"Jeff Koons. † Jeff Koons. N. p. , n. d. Web. 6 Oct. 2012. http://www. jeffkoons. com/site/index. html. Annotated Bibliography (â€Å"Koons, Jeff. † Art Full Text Biographies. Publisher of Original Publication: The H. W. Wilson Company, 2009. Web. 12 Oct. 2012. ) This source contains information about Jeff Koons life, career, artworks, exhibitions, and other interesting facts. It is important for my research because it gave me a better understanding about Jeff Koons, and all the important events that happened throughout his life. (Brettell, Richard R. Modern Art, 1851-1929: Capitalism and Representation. Oxford: Oxford UP, 1999.Print. ) This source contains a quote that Jeff Koons said. It is important for my research because Jeff Koons tell us where he gets his inspiration for his artwork. (Doney, Malcolm, and Meryl Doney. The Oxford Children's A to Z of Art. Oxford: Oxford UP, 1999. Print. ) This source contains information about Jeff Koons artwork. It is important for my research because it gave me a better understanding about the medium that Jeff Koons uses to create his artwork. (â€Å"Jeff Koons. † Jeff Koons. N. p. , n. d. Web. 16 Oct. 2012. http://www. jeffkoons. com/site/index. html. This source contains information and images about Jeff Koons most famous artworks. It is important for my research because it gave me images and a description about the artworks. Two of Jeff Koons most popular artworks Jeff Koons is best know n for his so called dull and thoughtless works, which have included four-story-tall floral sculptures (Puppy) and massive chromium stainless steel balloon animals (Rabbit). ? This is Jeff Koons Sculpture called Puppy, which is made in a variety of flowers and its about 13 meters high (486 x 486 x 256 inches/ 1234. 4 x 1234. 4 x 650. 2 cm).This artwork was exhibited in Sydney, Australia at the Museum of Contemporary Art on December 12, 1995 to March 17, 1996. (â€Å"Jeff Koons. † Jeff Koons. N. p. , n. d. Web. 16 Oct. 2012. http://www. jeffkoons. com/site/index. html. ) ? In 1989, Jeff Koons created one of his most famous artworks, which he called Rabbit (41 x 19 x 12 inches/ 104. 1 x 48. 3 x 30. 5 cm). He took an already made inflatable rabbit, and covered it in a highly polished stainless steel colour. The Museum of Contemporary Art in Chicago currently owns this piece. (â€Å"Jeff Koons. † Jeff Koons. N. p. , n. d. Web. 16 Oct. 2012. http://www. jeffkoons. com/site/i ndex. html. )