Essay --

CFO Scott Sullivan was in charge of corporate accounting at WorldCom. Reporting to Sullivan was Cynthia Cooper, Vice President of Internal Audit, and David Myers, Controller. Buford Yates, Jr., Director of General Accounting, reported to Myers. Reporting to Yates was Troy Normand, Betty Vinson and Mark Abide. The accounting fraud perpetuated at WorldCom by multiple executives centers around fraudulently reporting line cost expenses. The 2002 indictment, United States of America v. Scott D. Sullivan and Buford Yates Jr., appropriately summarizes the fraudulently reported line costs expenses: From in or about October 2000 through or about June 2002, Scott D. Sullivan and Buford Yates, Jr., the defendants, and their co-conspirators, engaged in an illegal scheme to inflate artificially WorldCom’s publicly reported earnings by falsely and fraudulently reducing reported line cost expenses. To effect this illegal scheme . . . made entries in WorldCom’s general ledger, crediting line costs and debiting, among other accounts, various reserve and capital accounts. AS Sullivan, Yates, and their co-conspirators knew, there was no justification in fact, or under Generally Accepted Accounting Principle (â€Å"GAAP†), for theses entries. (United States of America V. Scott D. Sullivan and Buford Yates, Jr. 2002, 7) As a result, WorldCom was able to raise cash flows and profits over this time period. These accounting practices enabled WorldCom to â€Å"disguise the firm’s actual nets losses because capital expenditures can be deducted over a longer period of time, whereas expenses must be subtracted from revenue immediately† (Ferrell 1) Unethical Decision Makers Scott Sullivan and Buford Yates were not the only executives or employe... ...uired if Emigh knew who had informed Sue Dean of the new policy. Again, being true to his character, Emigh was upfront and told Smith that he, in fact was the one who had gone to Sue Dean. The following day, Emigh was informed by his immediate supervisor that he had committed an infraction by not following orders and carrying out the new policy. A senior vice president had ordered that Emigh be formally reprimanded and punished (Reaves 6). Emigh knew it was going to be bad but explained to his wife that he had a responsibility to the share holders as well to himself. Ten weeks later, Kim Emigh was fired. In March 2002, Cynthia Cooper was informed of the fact that $400 million had been moved from WorldCom’s reserve account resulting in a falsely stated income statement. Cooper went to the external auditor, Arthur Anderson, who told her that it was not a problem.

Identify the different reasons people communicate Essay

There are many different reasons why people communicate.One ofthe main reasons is to build relationships. When an individual eg. a parent, a child or a member of staff joins a new setting, the first thing that will occur is communication. A simple wave, a smile or saying â€Å"hello† to that individual will make him/her feel more welcome. Gestures are also important when communicating to a person. This way we are building a relationship. Another vital reason is to maintain relationships. When we go to work or out with friends we are maintaining relationships. Everytime we say â€Å"hello† or â€Å"goodbye† to a person we are maintaining a relationship. It does not always have to be work related but it can be a simple friendly smile or a question for example if they had a good weekend or not. By saying or doing these things we are maintaing healthy relationships. see more:reasons people communicate On a work setting it is important that we gain and share information with our clients which are the children and their families and also with our colleagues. By this we are able to work more efficiently and render a good service. Gaining and providing reassurance and acknowledgement is also a form of communication between people. Children and young people need alot of reassurance and acknowledgement. By praising a child, doing eye contact and showing interest in what they are doing eg. when making a craft you ask questions on how they are making it, you are giving them reassurance and acknowledgement. Physical reassurance is also important when communicating with children. In a good work environment the workers between themselves must also acknowledge each other and they must also reassure each other. As human beings it is in our nature to express our needs and feelings and it enhances the commmunication between people. It is our duty to let the children and young people express their needs and feelings. If not it can lead to frustration and isolation. The last main reason why people communicate is sharing ideas and thoughts. People have thoughts and ideas and it is important that they share them with each other to improve communication. Children and young people love to share their ideas and thoughts so it is important that we listen to them. In a work setting it is important that colleagues share their ideas and thoughts related to work as it can be useful and helpful for the children and the service and affect own work.

HMS Venturer Sinks U-864 - World War II Submarines HMS Venturer and U-864 -

Conflict: The engagement between HMS Venturer and U-864 took place during World War II. Date: Lt. Jimmy Launders and HMS Venturer sank U-864 on February 9, 1945. Ships Commanders: British Lieutenant Jimmy LaundersHMS Venturer (V-Class Submarine)37 men Germans Korvettenkapità ¤n Ralf-Reimar Wolfram U-864 (Type IX U-boat)73 men Battle Summary: In late 1944, U-864 was dispatched from Germany under the command of Korvettenkapità ¤n Ralf-Reimar Wolfram to take part in Operation Caesar. This mission called for the submarine to transport advanced technology, such as Me-262 jet fighter parts and V-2 missile guidance systems, to Japan for use against American forces. Also on board was 65 tons of mercury which was needed for the production of detonators. While passing through the Kiel Canal, U-864 grounded damaging its hull. To address this issue, Wolfram sailed north to the U-boat pens at Bergen, Norway. On January 12, 1945, while U-864 was undergoing repairs, the pens were attacked by British bombers further delaying the submarines departure. With repairs complete, Wolfram finally sailed in early February. In Britain, code breakers at Bletchley Park were alerted to U-864s mission and location through Enigma radio intercepts. To prevent the German boat from completing its mission, the Admiralty diverted the fast attack submarine, HMS Venturer to search for U-864 in the area of Fedje, Norway. Commanded by rising star Lieutenant James Launders, HMS Venturer had recently departed its base at Lerwick. On February 6, Wolfram passed Fedje the area however issues soon began to arise with one of U-864s engines. Despite the repairs at Bergen, one of the engines began to misfire, greatly increasing the noise the submarine produced. Radioing Bergen that they would be returning to port, Wolfram was told that an escort would be waiting for them at Hellisoy on the 10th. Arriving in the Fedje area, Launders made a calculated decision to turn off Venturers ASDIC (an advanced sonar) system. While use of the ASDIC would make locating U-864 easier, it risked giving away Venturers position. Relying solely on Venturers hydrophone, Launders began searching the waters around Fedje. On February 9, Venturers hydrophone operator detected an unidentified noise that sounded like a diesel engine. After tracking the sound, Venturer approached and raised its periscope. Surveying the horizon, Launders spotted another periscope. Lowering Venturers, Launders correctly guessed that the other periscope belonged to his quarry. Slowly following U-864, Launders planned to attack the German u-boat when it surfaced. As Venturer stalked U-864 it became clear that it had been detected as the German began following an evasive zigzag course. After pursuing Wolfram for three hours, and with Bergen approaching, Launders decided that he needed to act. Anticipating U-864s course, Launders and his men computed a firing solution in three dimensions. While this type of calculation had been practiced in theory, it had never been attempted at sea in combat conditions. With this work done, Launders fired all four of Venturers torpedoes, at varying depths, with 17.5 seconds between each. After firing the last torpedo, Venturer dove quickly to prevent any counterattack. Hearing the torpedoes approach, Wolfram ordered U-864 to dive deeper and turn to avoid them. While U-864 successfully evaded the first three, the fourth torpedo struck the submarine, sinking it with all hands. Aftermath: The loss of U-864 cost the Kriegsmarine the U-boats entire 73-man crew as well as the vessel. For his actions off Fedje, Launders was awarded a bar for his Distinguished Service Order. HMS Venturers fight with U-864 is the only known, publicly acknowledged battle where one submerged submarine sank another.

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Gestalt Psychology Reflection Essay - 624 Words

Gestalt Psychology Reflection Michael A. Perkins PSY310 January 26th, 2015 Dr. Shannon Kelly Gestalt Psychology Reflection The Gestalt psychology movement was fascinating within the time frame in which it started to develop. While other psychological movements strived to boil down psychology in almost simplistic, scientific terms, Gestalt psychology embraced complexities within the consciousness. Gestalt psychologists argued â€Å"that when we look out a window we really see trees and sky, not individual sensory elements such as brightness and hue† (Schultz amp; Schultz, 2011). There is more to what we experience and see that just the simple elements that make these things and experiences up. Gestalt psychology owes much of its†¦show more content†¦Essentially when taken as a whole, this forms the basis of thought that the mind takes events in as a whole instead of breaking them down into measurable or distinct events. The idea is that the whole of an experience has more meaning than the experience when it is broken down. Gestalt psychology is built upon principles of perceptual organization. These are proximity, continuity, similarity, closure, simplicity, and figure/ground (Schultz amp; Schultz, 2011). Proximity is things that appear to be close together and therefore are perceived together in an experience. A personal example of this would be relating certain songs to experiences that occurred. Continuity is best described at experiences that happen within a natural flow of time, such as the experience of going to work which contains getting ready for work and arriving at work. Similarity refers to experiences that that are similar in nature. For example, my perception of all the holidays I spent as a child tends to be perceived as great because of their similarity. Closure refers to our ability to fill in gaps in experiences (Schultz amp; Schultz, 2011). Simplicity refers to simplistic perceptions that cannot be further simplified (Schultz amp; Schultz, 2011). Lastly there is figure/ground. The be st way to describe this is perceptions that are taken within a context. Gestalt psychology was an immediately more complexShow MoreRelatedPsy315797 Words   |  4 PagesGestalt Psychology Reflection PSY 310 January 11, 2016 Sam Ivory Dr. Fine Gestalt psychology Reflection The school of thought is what Gestalt psychology theory is about. Gestalt believes that all things and scenes are observed in the simplest forms. Also known as the Law of Simplicity, the meaning behind the theory is that the whole of an object or scene is more important than its individual parts. When you observe everything as a whole it allows us to us find order in disorder and unityRead MoreThe Theories Of Gestalt Psychology1503 Words   |  7 PagesDevelopment of Gestalt Psychology Phrases such as â€Å"seeing the forest from the trees† and â€Å"the whole is greater than the sum of the parts† have roots grounded in the same ideals of Gestalt psychology. These phrases best describe the purpose of Gestalt psychology in how they emphasize focusing on the big picture and not just the colors. The Gestalt concept of perception is how the mind understands the world around it by seeing it in whole forms, not simple elements. The human brain and consciousnessRead MoreGestalt Paper732 Words   |  3 PagesGestalt Psychology Reflection Paper PSY/310 Desirà ¨e Ray 2/1/16 Melody Thompson The word Gestalt means a unified whole. Based on that understanding, Gestalt psychology looks at things as a whole versus in pieces or parts. The thoughts of Gestalt psychology is that we are processing the world around us, we don’t just focus on the small, seemingly insignificant things. Instead our mind perceive our surroundings as parts of a greater whole. The Gestalt psychology school played a major role inRead MoreThe Main Influences On Gestalt Psychology757 Words   |  4 Pagesd reflection on the main influences on Gestalt psychology and how they contributed to its development.   Since being discovered, gestalt psychology created vital contributions to the psychology of thinking and problem solving influenced by thinkers, including, Immanuel Kant, Ernst Mach and Johann Wolfgang von Goethe. This paper will reflect on the main influences on Gestalt psychology, their contributions, and the principles of perceptual organization. According to the Merriam-Webster, the definitionRead MoreFritz Perlss Use of Gestalt Therapy: a Review2428 Words   |  10 PagesGestalt is a fascinating approach to therapy with many unique techniques, interventions and goals that set it apart from other approaches. Self-acceptance, knowledge of the environment, responsibility for choices, and the ability to make contact...are important awareness processes and goals, all of which are based on a here-and-now experiencing that is always changing (Corey, 2009, p. 200). Fritz Perls demonstrates his Gestalt therapy style in Three Approaches to Psychotherapy: A Film Series (1975)Read MoreDescriptive Essay : Empty Chair Method1777 Words   |  8 Pagesof Frederick â€Å"Fritz† Perls, the founder of Gestalt therapy. â€Å"The word Gestalt is used to describe a phenomenon or concept if you will, in which the â€Å"whole† is considered as greater than the sum total of all its parts† (Giligan, ND). The Empty Chair Method is one of the many Gestalt methods. Now, you might be reading this and wonder, â€Å"ok, what is Gestalt.† Here’s a little background on the Gestalt Theory. Gestalt Therapy focuses on insight into gestalts in patients and their relations to the worldRead More Empiricism and Behaviorism Essay1384 Words   |  6 Pagesthe twentieth century, the field of Psychology found itself in a war between two contending theoretical perspectives: Gestalt psychology versus Behaviorism. With its roots within the United States, behaviorists in America were developing a theory that believed psychology should not be concerned with the mind or with human consciousness. Instead, behavior and the actions of humans would be the foremost concern of psychologists. Across the Atlantic, Gestalt psychology emerged by placing its criticismRead MoreAntecedents of Cognitive Psychology1680 Words   |  7 PagesCognitive Psychology Definition and Subject Matter â€Å"Cognitive psychology is a modern approach to the study of [processes by which people come to understand the world- such processes as memory, learning, comprehending language, problem solving, and creativity. Cognitive psychology has been influenced by developments in language, computer science, and of course, earlier work in philosophy and psychology† – Hayes (cited by Lundin) This definition of Hayes emphasizes the notion that cognitiveRead MoreGraduate School For Future Clinical Psychologists1249 Words   |  5 Pagesplethora of knowledge, skills, and experience. In addition, clinical psychology students, especially those pursuing a therapeutic-based career, should develop a theoretical orientation. The development of a theoretical orientation will influence how a therapist conceptualizes and treats his or her clients. Nevertheless, developing a theoretical orientation can take a significant amount of time, understanding, and self-reflection. Although I have only completed about one year of graduate school IRead MorePSYCHOLOGY MODELS IN PROBLEM SOLVING BEHAVIOURISM Edward L. Thorndike is an American behaviourist1200 Words   |  5 PagesPSYCHOLOGY MODELS IN PROBLEM SOLVING BEHAVIOURISM Edward L. Thorndike is an American behaviourist .He is one of the earliest researchers who are conducted research on problem solving.His thesis ,Animal Intelligence ; An Experimental Study Of Associative Processes In Animals that be published in 1911 ,had been considered as a major contributions in the psychology field.Based on the result findings from the experiment where he locked cats in closed cage .He concluded that ,the cats ability

Domestic Violence Notes free essay sample

Domestic violence, also known as domestic abuse, spousal abuse, battering, family violence, dating abuse, and intimate partner violence (IPV), is a pattern of behavior which involves the abuse by one partner against another in an intimate relationship such as marriage, cohabitation, dating or within the family. Domestic violence can take many forms, including physical aggression or assault (hitting, kicking, biting, shoving, restraining, slapping, throwing objects, battery), or threats thereof; sexual abuse; emotional abuse; controlling or domineering; intimidation; stalking; passive/covert abuse (e.g. , neglect); and economic deprivation. Alcohol consumption and mental illness can be co-morbid with abuse, and present additional challenges in eliminating domestic violence. Awareness, perception, definition and documentation of domestic violence differs widely from country to country, and from era to era. Domestic violence and abuse is not limited to obvious physical violence. Domesti c violence can also mean endangerment, criminal coercion, kidnapping, unlawful imprisonment, trespassing, harassment, and stalking. Laws on domestic violence vary by country. We will write a custom essay sample on Domestic Violence Notes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page While it is generally outlawed in the Western World, this not the case in many developing countries. For instance, in 2010, the United Arab Emiratess Supreme Court ruled that a man has the right to physically discipline his wife and children as long as he does not leave physical marks. The social acceptability of domestic violence also differs by country. While in most developed countries domestic violence is considered unacceptable by most people, in many regions of the world the views are different: according to a UNICEF survey, the percentage of women aged 15–49 who think that a husband is justified in hitting or beating his wife under certain circumstances is, for example: 90% in Jordan, 85. 6% in Guinea, 85. 4% in Zambia, 85% in Sierra Leone, 81. 2% in Laos, and 81% in Ethiopia.

Role of Women in Nation Building free essay sample

There is no chance for the welfare of the world unless the condition of women is improved. It is not possible for a bird to fly on only one wing. † â€Å"woman is the builder and moulder of a nation’s destiny, though delicate and soft as lily, she has a heart, stronger and bolder than that of man, she is the supreme inspiration for man’s onward march. † Women constitute approximately 40% population of a nation. If she is given the task for the development of the country she can make a wonder. She is more dedicated , more hard working, more sincere, more devoted to the cause. Many social evils like; dowry, illiteracy among the females, killing of girl child in the womb, ignoring the hygienic values, police etc. can well be tackled by the active involvement of women. Today the educated women have come out of their inferiority complex and are shouldering all kinds of responsibilities, as Managers, officers, TV and radio news reader, pilots, Ministers, Anchors, Musicians, Clerks, Stenographers, and what not? There are veteran MPs and Ministers in the centre and the State, Ms. We will write a custom essay sample on Role of Women in Nation Building or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Mayamati, Ms. Jayalalitha, Mrs. Sushma Swaraj, Ms. Mamta Bannerjee, Mrs. Rabri Devi, Uma Bharti, Mrs. Vijaya Raje Scindhiya have proved to be the astute Politicans. â€Å"Rightly† said by Dr. Rajendra Prasad, â€Å"our women have a very great part to play in the progress of our country as the mental and physical contact of women with life is much more lasting and comprehensive than that of men. †