Tuesday, August 6, 2019
American Express Company Essay Example for Free
American Express Company Essay American Express Company, sometimes known as AmEx, is a diversified global financial services company headquartered in New York City. Founded in 1850, it is one of the 30 components of the Dow Jones Industrial Average. At present, there are 58,300 employees worldwide working in American Express earning annual revenue of $24. 5 billion. Its assets are valued at $124 billion, with $620 billion in annual purchase volume on American Express Cards and $87. 9 million cards-in-force. Each day, American Express makes it easier, safer and more rewarding for consumers and businesses to purchase the things they need and for merchants to sell their goods and services. An engine of commerce, American Express provides innovative payment, travel and expense management solutions for individuals and businesses of all sizes. Most of all, it helps the customers realize their dreams and aspirations through industry-leading benefits, access to unique experiences, business-building insights, and global customer care. It enables its customers to do more and achieve more. The vision of American Express is to work hard every day to make American Express the worldââ¬â¢s most respected service brand. ââ¬Å"Living up to our values is our first priority. â⬠They believe in three operating principles they are: Offer superior value propositions to all of the customers Operate with best-in-class economics Support the American Express brand American Express is the worlds largest card issuer by purchase volume. They process millions of transactions daily as the premium network for high-spending card-members. The American Express is also known for helping mall business owners succeed by delivering purchasing power, flexibility and financial control. Adding on to its roles American Express also provides commercial payment tools and expertise that help companies control their spending and save billions of dollars, offer marketing and information management insights that help merchants build their businesses. The American Express employees are customer loyal experts with industry-leading rewards programs and platforms. They operate the worldââ¬â¢s largest travel network serving consumers and businesses and are recognized as the most innovative company in our industries. They are dedicated to serving their customers, 24/7, around the world. The Values which they operate on reflect who the company is and what it stands for as a company. They believe in Customer Commitment, Quality, Integrity, Teamwork, Respect for People, Good Citizenship, Will to Win Personal and Accountability. Human Resource Practices at American Express Being a service industry firm, the employees form the base of all its operations and so the company gives a lot of importance to its HR practices which starts from assessing the need for new employees or new recruits. At American Express it starts with Projecting head counts, Assigning requisition number, identifying relevant profiles and estimating the number of candidates. The recruitment process starts with projecting the head counts i. e. by assessing how many candidates are required at a particular point in time in various departments. As per the requirements identified for different departments the company assigns a Requisition Number which differentiates various job requirements from one other. The Requisition Number is a unique code assigned by the company to different jobs which consists of the job description, minimum requirement for the job and the selection criteria. American Express then identifies the profiles that are relevant as per the requirements given by the Requisition Number and then estimates as to how many candidates will actually appear for the selection process. The company uses different sourcing channels for identifying relevant profiles as per its requirements. American Express uses both internal as well as external sources of recruitment. The Internal sources of the company consist of Employee Referral and Internal Sourcing Team under which the HR department asks its employees to refer the suitable candidates as per the job requirement. A candidate selected via an Employee Referral leads to the Employees getting a specific amount as a form of reward for contributing a resource to the Organization. As a part of the External sources the company contacts with External Vendors and Consultants and also goes to colleges for hiring. Beside this the company uses Job Postings also by advertising in job portals like www. Naukri. com, www. monsterindia. com etc. American Express also uses Social Networking Sites for inviting application by posting on www. facebook. com and www. linkedin. com . Beside the electronic media the company also advertise in newspapers like Times of India and Hindustan Times. American Express, for certain type of jobs, also invites walk-ins. After deciding when to hire and selecting different profiles as per the job advertisement given, the company goes for recruitment. For the recruitment process American Express generally prefers face to face interview. Face to face interview is given preference because of the fact that American Express being a service firm needs to test a candidateââ¬â¢s personality , his/her body language as how the person carries himself/ herself and his attitude towards work and also how he/she interacts with people. Face to face interview besides acting as a platform for assessing an applicant on the above mentioned parameters also allows the company to check the data provided by the candidate. The decisions regarding entry level staffing depends upon the attrition level of the company at a particular period of time. The entry level staffing is done in the form of bulk hiring and contacts from employment agencies are also utilized for the same. Wherein the company sends the required qualifications along with the Requisition Numbers for the vacant positions and then these requirements are matched up with the available candidatesââ¬â¢ profiles. American Express hires students from across Campuses of local colleges if they are invited for the same by that particular college for recruitment else they donââ¬â¢t go for hiring in campuses by their own judgement. The interviews are usually held on Fridays, but as the need may be, sometimes they are conducted on Saturdays and Sundays as well. The turn ups on weekend drive ranges from 300-350 for Non Voice Requirements and 150-200 for Voice Requirements. For executive hiring American Express has tie ups with employment agencies wherein experienced people are searched for the Organization. Along with executive hiring American Express is into head hunting as one of its processes for executive hiring to have talented pool of people for the organization. American Express also prefers people from IITs IIMs for filling up their executive positions. In case of executive hiring American Express generally sells its profile to have good resources for the organization. Once the selection mode is finalized then the series of face to face interviews gets started as the further steps of selection process. Executive hiring is process which requires time duration of 3-4 months at least. American Express is into Bulk Hiring for Voice Process as well as Non-Voice Process. Apart from Bulk Hiring it is also into Executive Hiring. American Express follows a set process for conducting these various levels of interview. Since the number of turn ups for the Voice Non-Voice Processes are largely high they avoid taking an initial HR Screening Process; the reason behind this is lack of time. The Requisition Numbers that they get have a deadline that need to be met hence a HR Screening Process becomes too time consuming so it is avoided in the cases of Bulk Hiring. American Express is very staunch when it comes to hiring any candidate per se. Hence they believe that a Face to Face Interview interaction would be an ideal way to judge the candidate. The American Express has four Levels of Interview. First, Personal Introduction Round, where the candidate is required to give an elaborate insight into his Educational Background, his past Work Experience, a glimpse into his personality the Attitudes and abilities he possesses. Next step is the Voice Assessment Test for Voice Process and the Written Test for the Non-Voice Process. Wherein the candidates are judged upon various parameters like, their Communication, Accent, Voice Modulation, Pronunciation, Vocabulary, Spelling, Grammer etc. The reason behind doing these tests is to find the right candidate for the right role i. e. f one would suit for a Voice or a Non-Voice Process. The third step is the Operational or the Technical Round. In this the candidate is assessed on the skills that they possess and that are crucial to meet that particular job requirements. The candidate is interviewed on his Technical competencies abilities. Finally, they have something called the Offer Round. It is also called the Salary Negotiation Round. This round is all about the Compensation Discussion, a discussion between the HR Manager the Candidate over the expected compensation the industry set Compensation Level. Once this discussion comes to a pause a final compensation is decided and an offer is rolled out to the candidate. The Levels of Interview slightly differ in the case of Executive Hiring. The First step in Executive Hiring is matching the profile according to the Requisition Number. Here the one thing that we need to make a note of is the fact that, a stringent HR Screening Process is followed, where the HR Manager strictly follows an HR Screening Checklist, to check whether the candidate matches the requirement as has been mentioned in and by the Requisition Number and the Job Description. All the other levels and steps being the same the only difference lies in the fact that they do not take any Written Test or Voice Assessment Test. This Step is eliminated from the process of Executive Hiring. The reason being that, this level generally constitutes of Top Level Management Employees Officials and their mode of operation differs from the base or Ground level Employees. Rest they go through the same levels and steps of the Interview Selection Process. American Express believes in On the Spot job offer for Bulk Hiring wherein once the interview process is completed the candidate is given an offer letter. Executive Hiring or Non Bulk Hiring Offer is rolled out in 2days. (Within which the Candidateââ¬â¢s Confirmation is required). When the company hires the candidates in bulk then the entire process of interviewing to offer takes around 2 days and after the completion all the selected candidates are offered a job-letter. To close each Requisition an Average of 2 months is required starting from the process of selecting the forms, short-listing the candidates then conducting group discussion and PI and finally closing up of interview takes around 2 months. Niche Skills and Top Level Security Profiles take approximately an average of 3-4months. The technical skills which are niche, uncommon and difficult in nature to find takes approximately around 3 months because in this the company looks for a specific quality which can be used for further growth and development of the organization. Profiles of Vanilla Skills take 2 months to close. The American Express conducts a thorough Criminal Background Check, education verification and work experience. All portions of the check are completed before the Employee can begin his/her employment with the Organization. These checks are often used by American Express as a means of objectively evaluating a job candidates qualifications, character, fitness, and to identify potential hiring risks for safety and security reasons. The Background check at American Express is also used to thoroughly investigate the Employees Background and past information in order to get a security clearance. So this background check is extremely crucial in American Express recruitment process. They give huge importance in the same. If any of the above mentioned criteria doesnââ¬â¢t match in this process or a failure to adhere to the background check norms could eventually lead to the cancellation of the Candidates offer and Blacklisting of the candidate. Wherein the company cancels the application of the candidate or the candidateââ¬â¢s selection is being closed. Informationââ¬â¢s which are being written in the resume has to be genuine and should be according to the actual background, experience of the candidate and basically those perfect information reflects the personality the ability of the candidate. It is very easy for the candidate to prove or perform the same on the spot and simultaneously differentiate himself as the able candidate for the respective post. The American Express out sources its Background Check process to various firms. These are Syndicate firms which does the background check for its new hires in return for a fee amount. The On-Boarding Process begins when Candidate joins them for an informative firstââ¬âday orientation where they learn the ins and outs of American Express history and culture. On-Boarding involves integrating and acculturating new employees into the organisation and providing them with the tools, resources, and knowledge to become successful and productive. It is a 2 day process. On boarding includes orientation collection of documents such as the Experience Certificate or Letter, Reference Letter, Educational Documents, Identification Proof etc. Orientation at American Express is a social function which serves as a familiarization programme provided to new employees. It stands as a ââ¬Ëgetting to know usââ¬â¢ programme. So they give information about their policies and working culture means how to work with American Express. In this on boarding process the new joiners are also made to fill various forms such as the provident fund and gratuity. A Separate Training Department with group or individual training in specified areas focused on carrying out assignments connected with related field they are working in which helps in improving the skills and knowledge of the employees. Special training is given to all the candidates from Campus Recruits to Bulk Hires to Executives who are recruited. This training focuses mainly on the rules and regulations the company follows and what all are the objectives the company has to achieve. The Training Methods or Forms of Training that American Express uses are vast. It comprises of Formal Training, for all employees whether they are new hires of existing employees. All and one have to undergo a formal training session in American Express. Another form of Training that American Express follows is Lectures and Classroom Trainings where in the Employees obtain training in a traditional classroom environment as per their convenience and time. It provides the employees with an environment that includes a lab, an instructor, and a structured approach to teaching. Another mode of Training that it follows is Online Training. This method is generally used in case of training the Top Level Officials and Managers. American Express Values every second of its Employees time especially when it is related to the Top management because they are involved with the major operations of the organization. So instead of disrespecting their time by calling them for a classroom session it looks for their convenience. They take up their training programs online which is quicker, simpler and convenient for them. The next form of Training method that they apply is Questionnaire. Where in the HR Manager floats a Questionnaire to it Employees / Trainees and they collect their responses and give them the feedback. ââ¬Å"An unusual method of training its employees but it tends to be more effective than classroom sessionsâ⬠says Saumyajit K. Pal, HR Manager (MIS Analytics), American Express.
Monday, August 5, 2019
History of the Selective Service and the Draft
History of the Selective Service and the Draft Albeit with some qualifying distinctions, women have always served in the U.S. Military since the birth of America. Their roles, responsibilities and numbers have steadily increased over the years and their strides in equality have afforded them the same opportunities as men. However, they have never been subject to Selective Service registration or a military draft in America. Women continue fighting towards being considered equals in the eyes of the nation even though U. S. Military policies changed, lifting all restriction on combat roles. Some might say it is time while others might say women should never have to register. Women should be given the same legal obligation as men to register for the Selective Service by their 18th birthday. In 1917, Congress passed the Military Selective Service Act (MSSA) at the end of World War I, which authorized them to draft men as troops. President Roosevelt supported amending the act to draft women as nurses during World War II and the act passed in both the House and Senate just before the end of the war. The country came close to drafting women as nurses during World War II, but a surge of volunteers made it unnecessary. The draft, again, was used during both the Korean and Vietnam Wars and pulled from qualified men only. There was a lot of protest against the Vietnam War and the draft during this time. Nobody wanted to send the nations boys off to fight and die in a senseless war. Many men would find ways to dodge the draft. The drafts immense unpopularity during the Vietnam War saw to its end in 1973 and in 1975, whereupon registration for the Selective Service was no longer required. U. S. Military would now and for the next 40 years be considered an All-Volunteer Force. In 1980, the MSSA was reinstated and, once again, men between the ages 18 and 26 would have to register with the Selective Service. This reinstatement of the Selective Service Act came in response to heightened Russian military action and President Carter wanted to ensure that the nation had the contingence force to meet any possibly threats. Included in the Act was an amendment to consider women for registration and service in the U. S. Military. Congress approved reactivating registration, but declined the amendment due to Department of Defense (DOD) policy excluding women from assignments in combat positions. Even with the reinternment of the MSSA by President Carter, the draft was never enacted after 1973. December of 2015 brought a major shift to the U. S. Military with the announcement that all military jobs were now open to women. Military officials and Senators took this opportunity to reexamine and amend the MSSA to include female registrants. In June of 2016, the Senate passed the 2017 National Defense Authorization Act that included the amendment as the next logically progressive course of action. The primary reason for the Selective Services exclusion of women relied upon womens restrictions from combat roles. Still, many legislators oppose having the nations daughters, mothers and wives being drafted and forced to fight in a war. There are speculations that Congress had removed the amendment and corroborated a compromised version of the legislation with the Senate. The White House initially opposed women having to register with the Selective Service, but in December of 2016 voiced support for amendment and with women in combat roles. The final decision may not be with the President, Senate, or Congress, but rather with Federal Judicial branch, which may ultimately be the deciding voice on whether this policy is effectuated. Legal case against the Selective Service The MSSA has been legally challenged on severely occasions by citizens and organizations claiming unfair discrimination or unconstitutional merit. The issues are: who is being discriminated against and what rights are being violated? The answer: women for not having the same obligation and opportunities as men to defend our country or men for being singled out and forced to fight in a war in the event of the draft being enacted. In July of 1980, Robert Goldberg filed a lawsuit against Bernard Rostker and the Selective Service System, claiming the MSSA violated the Fifth Amendments due process clause and was unconstitutional. Rostker appealed the decision of the Pennsylvania Federal Court to the Supreme Court when Goldberg won. In the Supreme Court case of Rostker v. Goldberg (453 U.S. 57) of 1981, the court ruled in favor of Rostker stating that the MSSA does not violate the Fifth Amendment due process clause due to current restriction of combat roles on women. Congress concluded the MSSAs purpose relied on drafting combat troops, and restrictions made registering women null. In April of 2013, James Lesmeister and the National Coalition for Men filed a lawsuit against the Selective Service Administration once more claiming that the MSSA was unconstitutional. The Central District of California Court dismissed the case, stating U. S. Military policies still excluded women from combat positions. However, in February of 2016, the Ninth Circuit Court of Appeals overturned the courts dismissal, since the lawsuit had new legitimacy due to combat roles being now opened to women. Women in combat roles Women have societally fought hard to be considered equally qualified for the same positions and opportunities as men, and the U.S. Military is no exception. Since the 1990 and for the next 27 years, women have started to take a more direct role in combat positions and so has their heroism and sacrifices. The nation saw the first of many in the increase of womens roles; U.S. Navy warship and U.S. Air Force fighter squadrons commanders, women fly fighter jets in combat and combat missions off of aircraft carriers, cleared to serve aboard combat ships at sea and aboard submarines, and most recently with two women graduating from the U. S. Armys Ranger School. Army Capitan, Kristen Griest, one of the first women to graduate became the first female infantry officer in U. S. Army history (Kamarck, 2016b, p. 7). Women are now being accepted to many training courses that were once off limits. The U. S. Army has approved female officers for the Infantry and Armor branches and the U. S. Marine Corps approved women as riflemen and machine gunners. Womens heroism and sacrifice The Global War on Terrorism has proven that women being outside of combat roles do not equate women not being involved in combat. Women have earned an overwhelming number awards for valor during Operation Enduring Freedom (OEF) and Operation Iraq Freedom (OIF) than any conflict before. The awards included Silver Stars, Distinguished Flying Crosses, Air Medals, and Bronze Stars the same awards men have received valor in combat roles. U. S. Army Sergeant Leigh Ann Hester became the first female soldier to be awarded the Silver Star since World War II and to be cited for close combat action (Kamarck, 2016b, p. 7). Heroism and sacrifice often intertwine, and women bore witness to sacrifice in combat, just like men. Margaret Cochran Corbin became the first woman to receive a military pension for an injury sustained in defense of Fort Washington during the American Revolutionary War (Kamarck b p1). The nonlinear warfare of the OEF and OIF put women in direct combat engagement, as a result women casualties and wounded then all other military conflicts combined. Women required register In a world of unpredictable political climates, inevitable foreign and domestic threats to our country and its U. S. Military call forth the need for the Selective Service. It serves as a natural deterrent to possible threats, stating that the U. S. Military has the ability to assemble a much larger force in times of crisis. The Selective Service System to as a relatively low-cost insurance policy against potential future threats that may require national mobilization beyond what could be supported by the all-volunteer force (Kamarck, 2016a, p. 24). Having women register for the Selective Service benefits our country twofold as it grants the U. S. Military an equally qualified group of citizens protecting the nation and it shows the U. S. Military has a higher ability to fill its ranks. The nation would truly show women are equal and in a time of national emergence can be called upon. Women not required register The ethical and moral issues arise by excluding women from registering now that military restrictions have been lifted; men would be forced to fight on the front line while women get to choose if the draft is ever enacted, and the MSSA is unconstitutional and discriminatory. Concerns of fairness and equality for men are raised when exemptions for women are currently in place, as men would not have an equal opportunity to opt out of combat assignments. The ability to choose opting from combat may cause its own issues for the Service, as many would choose to avoid combat, especially in the event of a war or national emergency (Kamarck, 2016a, p. 26). Legal cases can now be made against the MSSA being unconstitutional and discriminatory. Previous court roles will have to be re-examined and whether or not the MSSA violate the U.S. Constitutions equal protection clause will have to be addressed. A clear message would be sent throughout the nation regarding womens equality in society and t heir inability to protect the nation, even with the changes in military views (McGuire, 2014, p. 709). Resolving the Selective Service System By resolving the Selective Service, it could potentially increase the possibility of crisis throughout the world. Studies have shown that if the government tried to reintroduce a registration requirement during a time of a national need, there would sufficient challenges fully staffing and optimizing the necessary infrastructure that would be needed to meet the urgent DoD requirements. Enforcing a new registration requirement during time of need would likely result in a very low compliance rates, making difficult to establish a database of eligible individuals. (Kamarck, 2016a, p. 25) Conclusion The desirable outcome for the Selective Service will be with either women having to register or resolving the system all together. The truth is, nobody wants to see their sons or daughters being forced to fight in a war. The draft has been negatively perceived since the Vietnam War. Even the mention of the draft during any military action insets many to protests. The last time the draft was enacted, the overwhelming unpopularity caused it to be resolved. Many men found ways to avoid the draft, some more extreme than others. The Selective Service System has come under legal fire many times, suits claiming unfair discrimination or unconstitutional merit. For far too long, the Selective Service has been gender-exclusionary in regards to U.S Military restriction on combat roles. Now that policies have changed, so should the Selective Service. Regardless of gender, people who meet the required standards should be assigned to roles consistent to their abilities.
An Appraisal Of Police Reforms In Kenya Criminology Essay
An Appraisal Of Police Reforms In Kenya Criminology Essay Police Services form part of the executive arm of the Government. Before the promulgation of the Constitution 2010, on 27th August 2010 they were referred to as Police Forces and were under the Ministry of State for Provincial Administration and Internal Security. The two Police Forces were the Kenya Police and the Administration Police Forces established under the repealed Police Act Chapter 84 and Administration Police Act Chapter 85 respectively. Together with other three sister departments in the Ministry, that is the NACADAA, the Government Press and the Provincial Administration, the five key departments are all answerable to one Accounting Officer under the Ministry. The Commissioner of Police has been the in charge of the Kenya Police Force while the Commandant of Administration Police, who before 27th August, 2010 operated under delegated authorityà [1]à , has been in charge of the Administration Police Force. More often than not the Police have found themselves in crossroads with members of public and Civil Society Organizations. This has led to them being viewed as the key violators of Human Rightsà [2]à . They have earned a title violators rather than protectors and keepers of Human Rights. The Alston Reportsà [3]à on Judicial killings laid blame on Police on deaths and disappearance of youth without anybody accounting for them. Several shootings of innocent individuals have been associated with the Police guns. The duty imposed on Police of Protection of life and property has been reduced to perception that they are to eradicate life and property of innocent people. The experts on commission for enquiry and thinkers of reforms came up with recommendations in their report after the 2007-2008 Post Election Violence which associated most loss of life to the excessive use of force by police amongst other vices and omissions. Waki Reportà [4]à indicate that the security forces were powerless against the violence. Often, when we think of police reforms, the people concerned many a times tend to either forget or neglect the primary reason and function of the police service right from the initial stage it was formed to where they focus it to be, which is of great importance and should always be taken seriously. Peaceful co-existence and calmness in the society is the recipe for experiencing and enjoyment of freedom and human rights. With breach of this, society is bound to be in a chaotic state, confusion and fear. This is why police work always comes in handy if professionally applied backed with strong laws and reliable independent judicial systems. The society creates laws and puts in place the justice system to deal with law breakers; police on the other hand has a responsibility to enforce these laws within the society for the purpose of sustaining peace and calmness. When a society enjoys relative peace and order, it signifies that people obey the laws laid down with offenders being subjected to justice promptly. Strict justice systems and societies law obedience always ease the work of police. You can institute police reform, you can reorganize service delivery but you cannot alter the fundamental principles of policing and police operations. Reformers and reform agendas must be cognizant of another reality that police officers and police services are delivering something that some people in the society are opposed to. No one wants to be a victim of crime. No one wants the law, criminal or regulatory, enforced on them.à [5]à Police reform or review will not make this disappear and no matter how you package or tidy up service delivery or the players, there will always be displeasure with the police. So we mostly find that the performance of any organization depends on the principles on which it is founded and the tempered actions of its officers. Violations of the founding principle of an organization lead to straying away hence corruption, inefficiency and partisan personnel who can easily be misused by influential who have personal interest of enriching themselves. It is because of this, that the police have found themselves being misused by politicians as they serve as agents of political executives rather than as an instrument of a democratic state. This leaves a weak police Service heavily reliant of its masters who politicize and destabilize the police hence vices. The police force had been marked with a reputation of applying the law selectively against opponents, whether political or personal, at the behest of person of influence. Impunity has reigned supreme and hence reforms appearing to be a distant reality. Security is a basic human right as it is underlined by Article 3 of the Universal Declaration of Human Rights. As a member of the family of nations, Kenya subscribes to this Declaration. As a country, we regard security as a matter of national priority.à [6]à Security of persons as a basic human right is also one of the most significant factors contributing to the quality of communities worldwide. Security provides an enabling environment for citizens to live and work in, and it stimulates social, economic and political development.à [7]à Kenyas transition, and prospects of development, hinge to a great extent on the countrys ability to guarantee security within her borders. This is a goal that the current Government is committed to attain. It is also a good that many Kenyans are longing for.à [8]à It is against this background that there have been attempts by the Kenyan Government to institute police reforms. Though the Government had initiated the Police Reforms since 2004 when the NARC Government first came to power, on platforms of Reforms, these reforms were largely operational and administrative as they did not address the structural policy and legislative reforms that were fundamental in transforming the Police.à [9]à Consequently, the Government appointed the National Task Force on Police Reforms on the 8th May, 2009, led by The Hon. Justice (Rtd) Philip Ransley in Kenya Gazette Notice No.4790.1à [0]à The Task Force was mandated with the following Terms of References:-1à [1]à Examine the existing policy, institutional, legislative, administrative, and operational structures, systems and strategies and recommend comprehensive reforms taking cognizance of the recommendations contained in agenda 4; Kriegler, Waki and other Police related Reports so as to enhance police efficiency, effectiveness and institutionalize professionalism and accountability.(Special focus to be given to recommendations on Police Service Commission; Independent Police Oversight Authority; Policing Policy; and National Security Policy); Examine the existing competence, skills knowledge and attitudes of the Police at all levels and make recommendations aimed at enhancing shared core values, policing excellence and benchmarking against international best practices. Review the human resource management and development policies with a view to examine current standards and practices in recruitment, deployment, training, career progression, exit, post-exit management and recommend implementation of changes that enhance morale, meritocracy and professionalism; Review the tooling, logistical and technological capacity and recommend changes necessary to sustain modern security management, disaster management, conflicts and early warning/rapid response systems and joint operational preparedness strategy; Review the state of preparedness of the police to combat insecurity and other forms of emerging security challenges occasioned by national and international threats such as terrorism, piracy, organized gangs, drug/human trafficking, industrial espionage, cyber crime, money laundering, and economics crimes; Review and recommend strategies to harmonize and fast-track partnership between the community and security agencies in policing; Design a continuous monitoring and evaluation mechanisms to track police reform gains and consistency of policing needs; Recommend appropriate institutional arrangement to oversee the implementation of comprehensive police reforms; Prepare a draft Police Reforms Bill to embrace the comprehensive Police reform agenda; Make any other appropriate recommendations that add value to police reforms; and Develop a prioritized implementation matrix clearly categorizing the immediate, medium, and long- term police reforms and the attendant budgetary requirements. Within two and half months to submit to the President its findings and recommendations. The task Force submitted its report on October 2009 having made various recommendations summarized under four headings:-Professionalism, accountability, operational and administrative reforms and institutional policy and legislative reforms On 8th January,2010, the Government established the Police Reforms Implementation Committee charged with the responsibility of coordinating, supervising, providing, technical guidance, facilitation as well as mobilizing resources, communicating, monitoring and evaluation of reforms in the police.1à [2]à The promulgation of the Constitution of Kenya, 2010 on 27th August, 2010 marked a milestone on the issue of the Police Reforms in Kenya.To crown it all, Article 243 to 2471à [3]à constitutionally provided a departure from the previous regime organizations of the police matters. 1.1. Objectives of the Study The study intends to appraise police reforms in Kenya and recommend the best approach to reforms, hence contribute to the process of reforming the police in Kenya to be more effective and accountable in their service. The research will also act as an informative tool and strengthen the knowledge of the readers, researchers, and any other interested parties. Specific objectives of the study were: To identify indicators of police reforms; To identify appropriate analysis and measurement tools to measurement the level of police reforms in Kenya; To gauge the level of police reforms and to benchmark with that of other countries; To recommend measures for the realization of police reforms in Kenya. 1.2 Problem Statement The following points summarize problem statement concerning police reform in Kenya that this research seeks to address: Not much has been done in terms of realistically appraising police reforms in Kenya. There is lack of continuous expert evaluations along the way. In certain cases, internal evaluations that are deficit of technical analysis are carried out, the reliability of the findings may be questionable; The police still have outdated colonial cultures and brutality with deep rooted corruption rate which is a concern of the public, the Kenya Government and the international community; Lack of professionalism; ineffective supervision and poor managerial skills; inadequate and oversight accountability and oversight mechanisms in the police; Slow pace of enactment of necessary legislations to speed up the reform process; 1.3. Scope of the Research It was necessary to clearly define boundaries of the research to focus on the objectives of the study and to eliminate ambiguities. The focus of the research was to assess the successes, failures and challenges of police reforms by identifying reform indicators and gauging reform activities using them. The goal was to shed light into the realities of police reform efforts by highlighting achievements and by benchmarking with other exemplary strides in Africa and the world. This research, being an appraisal, meaning judging the nature/value of the reform process or making considered opinion on quality/extent/status, the research dwelt on aspects that closely correlated with reform evaluation. 1.4. Theoretical Framework There are various theories which justify reforms. These theories explain the relationship between the ways things are and how they ought to be, the realisms and the idealisms. The Natural Law vie propound true law as the right reason in agreement with nature.1à [4]à That law is universal, eternal and unchanging and that there is only one source of law and the enforcer of this eternal and unchanging law is God. That law is a rule whereby man is induced to act or restrained from acting. Principles common in all natural law theories are that1à [5]à there are absolute values against which the validity of law should be tested. That there exists an order which is rational and which can be known by man. That man can become aware of the universal, eternal and comprehensible values, if he observes nature and understands it correctly. And that from these values man may derive appropriate value-statements. That, that which is good is in accordance with nature and which is evil contrary to nature. That a law which lacks moral validity is wrong and unjust. Positivism refers to a system of philosophy based on things that can be seen or proved rather than ideas. The basic premise of positivism lies in the derivation of positum meaning that the law is something posited or laid down. The positivist law argues thus that true law is law enacted by the sovereign and backed by sanctions1à [6]à :- Law is a social fact; The idea of law being a command emanating from a sovereign power; The idea that law must embody a medium of sanctions; The separation of law from morals or ethical concerns; That society must be in habitual obedience of the law; Idealism refers to the practice of forming or pursuing or believing in ideas, even when this is not realistic. It is the belief that ideas are the only things that are real or about which we can know anything.1à [7]à The theoretical framework of this study is therefore to be based on the natural and positive school of thoughts which are related in that positivism arose to answer defects in the naturalists understanding of law1à [8]à . But more to the ideas of the two theories, the study is based on idealisms, what ought to be rather than what is. 1.5. Conceptual Framework There are a number of concepts that explain policing e.g. problem-oriented policing, evidence-based policing, community policing, predictive policing and intelligence-led policing. This research proposes the framework of predictive policing to analyze police reforms in Kenya. Predictive policing is defined as any policing strategy or tactic that develops and uses information and advanced analysis to inform forward thinking crime prevention1à [9]à . Predictive policing concept involves data mining, geospatial prediction, statistical probability and social network analysis. Since this research involves much of data mining and intense use of statistical methods, the concept suits this research. Predictive policing approach originated from a number of sources including intelligence and business analytics2à [0]à . This approach was adopted because the criminal justice system in Kenya currently has inadequate tools and research to the development of evidence-based practices. This concept is embraced as the police services continue developing intelligence-led policing To be able to use this approach, the research proposes a boiling pot model with a pot of reform factors on a three stone hearth acting as pillars firing the reforms. The pillars support the police organization and energize management, administration and the entire police structures. These pillars are capacity legal environment, personnel, budget compensation, personnel, training equipment. The results of the boiling pot are reduced crime rate, observance of human rights, police-public cooperation, public acceptance of the police service, political independence of the police, incorruptibility and reachable police service with authority. Figure 1 The boiling pot model of police reform Sourceà ¼Ã
¡Author The boiling pot model was proposed in this research as an innovative way of explaining police reforms in the context of predictive policing since a lot has to be in place to facilitate boiling. The reform process needs support and should any one pillar crumble, effects are seen in the results which are squarely dependent on input from the pillars. Again, if the boiling heat goes down, expected results are delayed, half-realized or not achieved at all. Figure 1 illustrates police reforms boiling pot model. 1.6. Limitations of the Study There were obstacles that possibly limited the validity of results of this study to some extent. Limited time and hurdles of data collection ranging from resources to field visits were cumbersome. Questionnaire questions are possible sources of error; so great care in constructing them is essential if valid information is to be gained from the survey2à [1]à . Some of the interviewees declined to answer questions or were busy or lacked interest hence could give unreliable information. This research addressed this limitation, according to guidelines by Barbara and Robert (1980), A Practice Guide to Behavioral Research, pp. 20, using interview techniques like probes and other means of avoiding socially desirable response-statements and other undesirable interviewer/respondent interactions. Availability of data on police reforms is highly limited especially in Africa2à [2]à . Available police data from the Kenya Police and Administration Police is ad hoc and not systematically collected and cannot be very reliable in appraising the successes and failures of police reforms in Kenya. Chapter 2. Literature Review Berkeley2à [3]à notes: reform is such a strong word (which) is often misapplied in regard to police service delivery. Too often it becomes the term for what should be called organization or structure review. Reform is defined as a change for the better or improvement by removal of faults2à [4]à ; it means to fine-tune and restructure without radical changes2à [5]à . Police reforms therefore mean restructuring the police services with the aim of improving them; changing them for the better and fine-tuning the services. In respect to security sector reforms, SSR, police reform is defined as the transformation of a security system, including all the actors, their roles, actions and responsibility to manage and operate the system in a manner that is consistent with democratic norms and sound principles of good governance2à [6]à . 2.1. Police Reforms in Africa Policing in Africa is still inadequately documented and has been shaped by colonial rule that was greatly concerned with protecting interests of the colonial power compared to safeguarding safety and security needs of the people2à [7]à . After colonial rule mostly during the 1960s, development of more personal, impulsive and arbitrary neo-patrimonial rule played a role in shaping the police. Incumbent regimes utilized colonially inherited repressive capacity of the police to defend regime interests2à [8]à . Since many countries in Africa have faced internal civil war, brutality and destruction, the police became perpetrators, targets and casualties. The 2008 violence in Kenya saw role of Kenyan police forces with large scale brutality and extra-judicial killings in a large scale2à [9]à . Dynamics of police reform in Africa is understood within the context of policing environment for example in conflict-ridden areas, rural area policing, role of politics in reform process among others. In conflict areas, general policing is always seen as irrelevant or as part of the problem since more of military approaches are adopted. In such cases, new armed units which act as roving agents of repression and control3à [0]à are created to defend the interest of the power of the day. There are proofs of intimate connection between police and politics in Africa3à [1]à . Police reform is regarded a political endeavor and political interests are fundamental to the reform process. Police reforms envisaged in Africa involve changes in structure, function and legitimacy. Structurally police change from centralized to decentralized form; functionally the police change from emphasizing defense of regime to protection of citizens, and regarding legitimacy the change is from regime-based to people-driven legitimacy3à [2]à . Police Reforms in South Africa and the United States of America It is important to do comparative analysis of police reforms in Kenya with that in the USA and South Africa as benchmarks. The two countries are chosen as pinnacles of police reforms with South Africa giving a realistic African example. 2.2.1. Police Reform in South Africa Police reform in South Africa is understood within the unique political context. Apartheid system had racial status as its main feature and security institutions were organized in a similar wayà [38]à 39. South African Police and the judiciary were dominated by white officers at the senior level. Apartheid was known for brutality of security forces and widespread violation of human rights. During 1960 1990, about 78,000 people were detained without trial by the police because of political activism against apartheidà [40]à . Seventy-three executions in detention by police were recorded during that period of formal apartheid. In recent years, security forces were responsible for high levels of torture, extra-judicial executions and disappearance of pro-democracy activists. The coercion of unpopular racist laws created a deep crisis of legitimacy in the pre-reform criminal justice system in South Africa. In the late 1980s, the state of apartheid was in serious crisis forcing the police, army and bureaucracy to invent strategies, one being National Security Management System (NSMS) to defeat the liberation movements. The police and military suppressed protests during the State of Emergency declared in 1985 and there were mass arrests, trials, persecution, and murder. Police reform was shaped by negotiated political settlement after apartheid, that agreed to retain all employees of the apartheid government, police officers included. The settlement also created a Government of National Unity and Truth and Reconciliation Commission which dealt with some police abuses in apartheid. As negotiations were going on, the police were already involved in framing new arrangements for the management of public order and security of elections under the auspices of the National Peace Accord multi-party experience that gave the police a preview of the style required by democratic government. The police reform process was given highest priority in the first period of transition and state institutions relevant to effective combat of crime were put in placeà [41]à . Mandela government had a challenge to build trust between state agencies, including the police, and the citizens. The police was given legitimacy of being associated with the new regime and was attached to repression of apartheid. Police-community relationship was to be built to allow the basic functionality of the police institutionà [42]à . The initial steps to police reform in South Africa were shaped by clear strategic decision taken by the government with strong emphasis on accountability and oversight. In the second term of the democratically elected government, after political control and legitimacy has been achieved, the government started to emphasize the role of police in fight against crime. With many unresolved issues in initial stage of police reform, the government gave great importance to several strategic priorities and policies leading to great ideas in paper but inadequate capacity to implement policies in the police institution. Though South African experience of police reform is cited as a model for other African states, the process was laborious and often agonizing for members of the police organizationà [43]à . 2.2.2. Police Reform in the United States of America Initial efforts of reform were through establishment of external commissions that outlined reforms and left the burden of implementation to the police. Important changes in policing, in respect to civil rights and constitutional law, were realized through a number of court decisionsà [44]à 3. Court decisions between 1961 and 1966, especially Mapp versus Ohio and Miranda versus Arizona, were highly influential and thus began to set national policing standardsà [45]à 3à [4]à . During the 1970s, special commissions were used to create changes in police and other law enforcement agencies. Permanent external oversight agencies were used to improve police accountability. The agencies focused on individual improvements3à [5]à and left out broader organizational issues that could result to long-term reform initiatives. Enactment of Violent Crime Control and Law Enforcement Act in 1994 allowed for suits against law enforcement agencies with regard to abuses resulting into many departments signing memorandum of understandings to reform3à [6]à . The United States Department of Justice conducted investigation on abuse patterns in police and brought legal action to force changes. Less-than-lethal weapons like chemical sprays were introduced as alternatives to deadly force3à [7]à . Police reform encouraged police officers to try to deescalate situations with verbal warnings and persuasion and consider use of force continuum3à [8]à . 2.3. Key Lessons from South Africa and USA The following are clear from the two experiences3à [9]à : Substantial resistance to police reform efforts is highly expected from economic elite who gained from the old system and institutions which control public security apparatus; Sectors that feel insecure would champion for citizen-oriented policing; There is possibility of politicians taking selfish advantage of the reform process and thus violating the spirit of police reform; The government in place may form parallel police units that undermine development and legitimacy of the reform process or even favor particular police units compared to the others; In attempts to demilitarize the police, attention should be focused on composition, mission, doctrine and hierarchical separation of the police from military command; Participation of previously neglected groups in policing helps to ensure that policing is effectively representative of and responsive to the society. International actors can provide assistance with issues of composition and doctrine, as well as advice. To achieve effective reforms, there is need to strengthen and equip crim
Sunday, August 4, 2019
gender changes in the sun also rises Essay example -- essays research
The Sun Also Rises, by Ernest Hemingway is a story of being apart of the ââ¬Å"Lost Generationâ⬠in the 1920's. The Great War had changed the ideas of morality, faith and justice and many people began to feel lost. Their traditional values were changed and the morals practically gone. The ââ¬Å"Lost Generationâ⬠rejected Victorian ideologies about gender, sex and identity. The main characters, Brett and Jake, redefine masculinity and femininity, drifting away from the Victorian ideals of sexuality and identity. à à à à à à à à à à Lady Brett Ashley is a perfect example of how women in the ââ¬Å"Lost Generationâ⬠changed. Brett strives for an individuality that Victorian women would not look for. She also seeks more activity in the social sphere. By doing these things, Brett rejects the Victorian ideals of proper behavior of women and marriage. The time after the Great War is a perfect stage in which Brett can begin to express herself freely. She enters the social scene, which is predominately male, even though she is not socially accepted. She goes to bars and gets drunk, she even goes to bullfights, which are bloody and violent, to try to become accepted by her male counterparts as not just a ââ¬Ëwomanââ¬â¢ but a person equal to them. Brett also uses sex to break free of the traditional Victorian ideals and to explore a new lifestyle where women are free to do as they please. ââ¬Å"Victorianism established clear [emphasis added] sexual boundaries and a single standard of monogamy for men and women that ensured a stable family and allowed for passion within committed relationships. â⬠(White) Brett obviously throws these boundaries out the door. She is characterized as a female unconstrained by sexual repression, going about sleeping with whomever she feels fit, unstoppable by the Victorian ideologies of what women and sex should be. However, her many meaningless, broken relationships with men are repeatedly as tumultuous as the new, modern world in which she lives. à à à à à Throughout her many attempts to set herself apart from the traditional world, she still acts uncertainly about what she wants. Lady Brett in many ways is torn between the new modern woman and the idealistic Victorian woman. You can see this in her dependence on men for money, as in her engagem... ... to be with Brett, but he can not because of his accident. Since sex is such a driving force in Brettââ¬â¢s life, she could not stand to be with him. Jake can only be friends with Brett, this gives us the idea of a new kind of relationship between men and women. à à à à à In conclusion, Jake and Brett do a very good job of making the transition from Victorian ideas to modern beliefs visible to readers. Not only do they redefine their sexuality, but they seem to go though a sort of role reversal, where females aggressively express their feelings and men cry. à à à à à Works Cited Elliott, Ira. ââ¬Å"Performance Art: Jake Barnes and Masculine Signification.â⬠à à à à à à à à à à American Literature Mar. 1995: 1-2 Fulton, Lorie Watkins. ââ¬Å"Reading Around Jakeââ¬â¢s Narration: Brett Ashley and à à à à à à à à à à The Sun Also Rises.â⬠Hemingway Review Fall 2004: 20-61 White, Kevin. Sexual Liberation or Sexual License?: The American Revolt à à à à à à à à à à Against Victorian Sexuality. Chicago: Ivan R. Dee, 2000.
Saturday, August 3, 2019
Atrocities in Staffords Traveling Through the Dark Essay -- Traveling
Atrocities in Stafford's Traveling Through the Dark Is a drive just a drive, or is it a metaphor that imparts appreciation for life's fragility while simultaneously lamenting man's inability to appropriately confront, or understand, death? William Stafford's "Traveling Through the Dark" illustrates the mechanisms by which seemingly mundane events become probes into the mystery and ambiguity of the human condition. The poem's situation is simple, a lone traveler driving along a desolate canyon road spots a felled deer; the traveler, desiring neither to hit the deer, nor by swerving to avoid it, hurtle his car over the canyon precipice, stops his vehicle and proceeds to push the fallen animal over the canyon face, into the river below. As the driver struggles to displace the cold, stiff deer corpse he senses warmth emanating from its abdomen, it's an unborn fawn. Realizing that life remains in the body he had assumed dead, the traveler hesitates. Finally, he pushes the deer, one dead and the other not yet alive, off the road and into the chasm. While the poem's situation is simple, its theme is not. Stafford appears to be intimating that life is precious and fragile; however, nothing so clearly discloses these attributes of life as confrontation with death. Furthermore, the very confrontations that engender appreciation of life's delicacies force action-all to frequently callous action. Hence, the poem's tone contains elements of remorse as well as impassivity. The traveler's detached description of the mother, "...a doe, a recent killing; / she had stiffened already, almost cold" (6-7), and the wistful detail with which he depicts her unborn offspring, "...her fawn lay there waiting... ...iver. Because the deer's killer was a man behind the wheel of an automobile the traveler shares some relation with him. The traveler's anguish, his "bleeding", is the realization that he is implicated in the murder of the deer through his association to the actual killer. If expanded further, this metaphor can be applied to the entire human experience. All humanity is like a traveler driving through the dark. At varying junctions in our experiences we are, inevitably, both the discoverers and perpetrators of atrocities; the confusion surrounding our responses to theses junctions is the darkness we travel through. Stafford ends the poem after the traveler pushes the deer into the canyon's depths. We don't need to be told he returns to his car and drives on, we know it intrinsically, it's what each of us would have done, what each of us must do.
Friday, August 2, 2019
Beauty and Beast
Beauty and Beast is a story of love, liberty, freedom, and identity in the society. It exposes the readers to a widower merchant living in his mansion with his six children, three daughters, and three sons. Even though the three girls are beautiful, the youngest, Beauty is the prettiest. She is equally kind and pure-hearted. The other two are selfish, spoiled and vain. In explicating the things that happen in the story, the author uses different literary tools to make the story electrifying while giving the readers an outlook that contrasts the inner beauty with the outer one (Warner, 1995). The stylistic devices are essential for the progression of the characters and development of the plot.The merchant finally loses everything at the sea. Live becomes challenging and the family moves to a farmhouse where they work for a living. As stated in the story, ââ¬Å"Suddenly the merchant lost his fortune, and the only property he had left with was a small country house quite far from the cityâ⬠(Zipes, 2005 pp. 806). From the statement, it is apparent that the life has taken a different twist for the family and it has to adjust to the new status to survive. Some years later, he gets the news that one of the ships that had sent off has landed on the port after escaping destruction. He then leaves for a journey to check on it but before leaving, he asks his children what they would want him to bring for them. The sons ask for weapons and horses, the oldest daughters' requests for jewels and good dresses while Beauty is only comfortable with a rare rose.However, it does not ogre well with him as he finds out that his ship has been apprehended to settle his debts. He is left with no money to buy the gifts that he promised his children. While on his way returning home, he is lost in the storm and cannot trace his way home. He looks for shelter and bumps into an elaborate palace, where he finds tables with sufficient food and drink, which appears to have been left for him by an unknown person. He accepts the gifts and spends the night at the palace, but in the morning sees a rose and remembers to take it to her daughter, Beauty. That decision opens a bandura box for more challenges that force him to accept tough conditions for his safety. After plucking the rose, the Beast told him ââ¬Å"You're very ungratefulâ⬠he then added, ââ¬Å"I saved your life by offering you hospitality in my c astle, and then you steal my roses, which I love more than anything else in the world. You shall die for this mistakeâ⬠(Zipes, 2005 pp. 808). Life becomes tougher every moment for the merchant. The Beast makes a demand that he would only let him go if he would allow one of his daughters to return. Even though not happy about it, he has no otherwise than to accept the condition. The Beast gives him enough wealth, fine clothes, jewels, but tells him that Beauty should not know about their agreement (Warner, 1995). When he reaches home, he talked to his children. His sons are willing to go, but the merchant is unready to allow them to go. Beauty then agrees to go, and upon arrival, she is well received by the Beast who graciously tells him that she is the mistress of the castle and that the Beast would be her servant. Beauty spends three months in the castle but was troubled by the fact that every time before she goes to bed, the Beast would ask for her hand in marriage. She insists that she is only a friend, but not interested in getting married to him. She says, ââ¬Å"I'll always be your friend. Try to be content with thatâ⬠(Zipes, 2005 pp. 812). At night, he dreams of a good-looking prince persuading her to accept the proposal. At first, she cannot comprehend the relationship between the prince and the Beast but later realizes that he is a captive in the palace. One major takeaway from the story is that even the dreadful people in the world also have something good out of him.Later, the Beauty gets sick and asks the Beast to allow her to go home to see her father. She agrees to get back soon, but while home, her sisters become envious and uses tricks to shed false tears after rubbing onions on his eyes. They do so to make her delay so that the Beast would get angry with her. She then feels guilty for having broken the promise she made to the Beast (Zipes, 2005). She uses the mirror to see him back in the palace but is horrified to see him heartbroken near the rose bush where her father had plucked her gift. She weeps over him telling him that she loves. Suddenly, the Beast is transformed into a handsome prince that she has always seen in her dreams. He narrates to her that he was turned into a beast by a fairy and that the only thing that could save him is finding a true love.To conclude, the story has a lot for the readers to learn and disinter. For instance, through Beauty, one can appreciate the character. The content of one's character enables him or her to attract good things, including the lost fortunes. Through the Beast, one can appreciate that even the dreadful people have the other side of life that can be appreciated. Finally, even if the family was challenged and walked from grace to grass, through one good person, their glory could be restored.
Thursday, August 1, 2019
Corporate Ethics Failure â⬠A Critical Analysis Essay
Arthur Andersen, in 1913 established a corporate entity that for decades provided a benchmark for auditing and consulting in the accounting industry. From the onset Mr. Andersen worked to build a foundation for his company representative of the principles of excellence in the technical and ethical aspects of his new company. His ethical model focused on Utilitarianism, the greatest amount of good for the greatest amount of people. In the late 1940ââ¬â¢s after the founder passed away, newly appointed CEO, Senior Partner Leonard Spacek, further exhibited his leadership and commitment to ethical practices by helping to establish the Accounting Principles Board, their prinmary responsibilities being to set industry accounting and ethical standards. This is a direct reflection on the commitment Arthur Andersons executive staff place on the companyââ¬â¢s belief in performing their practice in an honest and trustworthy manner. Spacek was so revered that former Federal Reserve Chairman Paul Volker once refered to as Spacekââ¬â¢s tenure as a time when Arther Andersen was the ââ¬Å"Gold Standard ââ¬Å" for the accounting industry. See more: how to write a critical analysis outline These standards built a reputation in the accounting community which led to tremendous success. Honesty and integrity were trademarks of the company that concentrated on quality, leadership and developing its personnel to be experts in every aspect of the accounting industry . As the business began to grow, Arthur Andersen eventually became a leader in the financial industry, employing as much as 77,000 accounting professionals in 84 countries. A reflection on the many positive aspects of Arthur Andersen, its commitment to the many ethical principles it championed, both in its own corporate structure and that of the accounting community. In this writers opinion, with such metrics in place, it is amazing that such a large entity could implode and collapse. However, if one understands the importance of ethical behavior and the impact of lost trust, the analysis is not difficult. The problems encountered at Arthur Anderson were the result of inappropriate ethical behavior which resulted from compromises of their own ethical standards. These began as small issues for various clients that over time grew creating a slippery slope from which Arthur Andersen could not recover. Corporate enterprises are funded by investors, stockholders and consumers. Likewise, their activities, both internal and external, also affect investor, stockholder, stakeholder and consumer. All depend on the financial health and viability of the company to support their individual interests. The responsibility of the SEC is to verify financial wellbeing and provide a tool for which potential investors and stock buyers can fairly judge the risks involved as they decide which company their money should support. Auditors share the responsibility the provide analysis of the the financial condition while looking for errors in the bookkeeping/ accounting of the companyââ¬â¢s financial position. The auditorââ¬â¢s responsibility is to correct or balance any errors thus preventing a misleading view of the true financial strength of the company. If this view is compromised by providing or allowing false data to exist, the companyââ¬â¢s position is weakened, investors are led under false pretenses, placing their investments at risk. The SEC depends on a complete, thorough and truthful analysis from an auditor to verify the financial status providing security for those desiring to invest or provide financial support. Arthur Andersenââ¬â¢s problems began precisely as mentioned earlier, when executives began to Behave unethically in a manner against the principles on which the company was founded. It is important to note that while Arthur Anderson employed good business ethics, the company flourished. As it began to compromise itââ¬â¢s integrity the long term consequences eventually to appear. The Enron collapse represents just one of many cases where mistakes were made and hidden. For Arther Andersen, in business almost 90 years, the destruction of Enron documents to prevent the SEC from gaining access to incriminating evidence shows how corrupt the accounting firm had become. While millions of dollars in revenue for Arthur Andersen were at stake, the viability of the company depended on the reputation it garnered. The demise of the company resulted from the dishonest tactics it employed to remain in power. As of June , 2002, the company had laid off 7,000 employees, and lost more that 650 of itââ¬â¢s 2,300 public audit clients with the layoff of thousands pending. The slippery slope to extinction had begun. http://money.cnn.com/2002/06/13/news/andersen_verdict/ In the article ââ¬Å"12 Ethical Principles for Business Executivesâ⬠by the Josephson Institute, published on December 17, 2010, stated that ââ¬Å" language establishing standards or rules describing the kind of behavior an ethical person should and should not engage in, are ethical principles.â⬠More specifically they are specified as ââ¬Å"Honesty, Integrity, Promise keeping and Trusworthiness, Loyalty, Fairness, Concern for Others, Law Abiding, Commitment to Others, Leadership, Reputation, Morale and Accountability.â⬠http://josephsoninstitute.org/business/blog/2010/12/12-ethical-principles-for-business-executives/ The founder, Arthur Andersen, embodied these principles to the point that he personally reimbursed a client for an accounting mistake made under his watch. While a disclaimer on the part of Arthur Andersen guards against minor mistakes in the accounting audit/ review, it seems this created a gray area that was taken advantage of. Also, management should have developed a zero tolerance mechanism to maintain an ethical culture dedicated to preventing inappropriate behavior. Policy should have mandated regularly documented training on business ethics, and the importance of its implementation as the auditing process ensued. Any issues should have been to the client with reconciliation mandantory prior to an Audit Opinion being submitted. The indictment of Arthur Andersen and subsequent trial provided proof the Audit Opinion and review of Enrons balance sheet and financial statements were submitted with the intention to skew the true condition of the companyââ¬â¢s true fiscal condition, thus deceiving the shareholders, board of directors, potential investors and stakeholders. An overview of the measures in place to safeguard against inappropriate accounting behavior provide an insite to the items that were violated during Enron and Arthur Andersens quest to bilk investors share holders of millions. ââ¬Å" These safety measures included Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), Statements on Auditing Standards (SAS), and all professional ethics. The use of GAAP by accountants is standard protocol. An accountant follows these principles as a matter of daily routine. According to several accounting texts, GAAP is identified as a ââ¬Å"dynamic set of both broad and specific guidelines that companies should follow when measuring and reporting the information in their financial statements.â⬠â⬠http://faculty.mckendree.edu/scholars/2004/stinson.htm The article ââ¬Å"7 Principles of Admirable Business Ethicsâ⬠presents seven additional principles which complement ethical behavior. Those are ââ¬Å"Be trustful, keep and open mind, meet obligations, have clear documents, become community involved, maintain accounting control and be respectful. http://sbinformation.about.com/od/bestpractices/a/businessethics.htm In conclusion, legal analystââ¬â¢s formulate the opinion that ââ¬Å"executives at Arthur Andersen and Enron did not set out to have a positive impact on the accounting industry or any industry. They set out to make as much money for themselves as quickly as possible. They were willing to do whatever it took to make that money. These thoughtless acts and greed led both companies to an eventual downfall in bankruptcy.â⬠The subsequent prosecution of these firms has produced new controls which should serve to prevent this type of financial disaster. Most notably the Sarbanes-Oxley Act which includes requiring companies to reevaluate its internal audit procedures and makes sure the accounting practices either ââ¬Å"meet or exceed the expectations of the auditors.â⬠http://faculty.mckendree.edu/scholars/2004/stinson.htm Statement Regarding Professional Conduct: ââ¬Å"This assignment is my own work. Any assistance I received in its preparation is acknowledged within the assignment in accordance wth academic practice. If I used data, ideas, words, diagrams, pictures, or other information from any source, I have cited the source(s). I understand that copying text word for word from other sources without placing it in quotation marks is considered plagiarism and not acceptable even if I cite the source where the material was copied from. I certify that this assignment was prepared specifically for this class and has not been submitted in whole or in part, to any other class at Walsh or elseware.ââ¬
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