Sophocles Electra Essay Example | Topics and Well Written Essays - 500 words

Sophocles Electra - Essay Example Chrysothemis is the youngest daughter of Agamemnon and Clytemnestra Chrysothemis. Even though, she knows her mother is corrupt, and she understands her unjust murder of her father, she refuses to mourn the way her sister Electra does. She recognizes that she will benefit enormously by siding with those in authority. On the contrary, Electra who sticks to the doctrines of justice, Chrysothemis sides to the principle of pragmatism in a bid to satisfy and benefit on her own demands (Sophocles and Roisman 54). Electra who plays the hero has a difficult role in ensuring that the principle of fairness and honor is in play at all times. She finds it inevitable to participate in her mothers killing. Her position is increasingly evident though out the drama of the uncertainty of Electras understanding on the very levels of justice that motivate her. It is evident from the onset that Electra is right to cry for the murder of her father by her mother. Her mourning is a natural reaction to a hor rible manifestation, and she purports that even though she does not certainly decide on grief, she feels compelled, by the values of integrity, to performance as she does. Electras mourning arises from mistreatment by both Aegisthus and Clytemnestra to her, who, possibly susceptible by Electras denial to forget the past. Electra is ready to feel pain because of integrity and honesty. She lawfully longs to revenge her fathers death (Sophocles and Roisman 125). Electra soon weakens her situation in her opening meeting with Clytemnestra. Clytemnestra claims that she killed Agamemnon to apply vengeance for his sacrifice of their daughter. Electra retaliates by opposing that integrity cannot be attained by countering murder of one person with another killing. Electra represents the woman in Greek society.

Video case Assignment Example | Topics and Well Written Essays - 500 words

Video case - Assignment Example This would enhance creation of a sales force. Secondly, Mary Kay had to come up with the right products for the Indian market. This is important for brand creation that is identified with a certain quality and value. Finally, a good infrastructure or supply chain process would be essential in order to allow the company to be profitable in the market. A good supply chain would be vital for servicing the sales force.In order for the Company to ensure that it remains profitable it had to produce products specifically and exclusively for the Indian market. They also had to work with local manufactures to ensure that they qualified in production of quality Mary Kay products. The brand building in Indian market involved product mix and pricing which involved the following four brands. The company had to keep offering simple and skin care focussed products for the sales force in India and for a new operation. Secondly, the company had to keep the products price friendly while conveying quality and value as compared to the competitors. Third, it was important to ensure that they avoided products that would phase out shortly after the launch of the company. Lastly, the company had to address the key products categories of skin care, colour based cosmetics and body care that suited the Indian market. The mentioned guidelines were important in ensuring that average middle-class consumers would be able to access the products by meeting the local needs and expectations. Additionally, affordability and value for the products was achieved, by focussing on what the market wanted. The guidelines were also important in ensuring that they maintained many months of in ventories after establishing the product in India. Indian market faces similarity with that of China in that they both have a large population. Currently, India is estimated to have a population of about 1.1 billion people with a ten year projection estimated to surpass the population

Philosophical Definition of Justice: The Role of Accounting

Philosophical Definition of Justice: The Role of Accounting What is Justice? Justice means different things to different people. It is very much a culturally determined concept that requires an innate understanding of a particular person or group of people. For the purpose of this research paper justice is defined as the judgment and process involved with making something that is wrong or bad, right and good. Justice helps us as a society distinguish wrong from right and corrects what is wrong by making it right. But what is right and what is wrong? What is fair and what is just? If something is wrong or unfair, how should society make it right? Such questions have been asked since the beginnings of human interaction. Perhaps under a monarchy justice, for right or wrong, is more easily determined as it is simply what the supreme ruler (or monarch) feels is just or fair. Under a monarchy or aristocratic rule, there is only one ruler and what that individual feels is right, just, or fair, simply is and often cannot be questioned. However, within the realm of more contemporary political systems such as democracy, the ideology of justice, while arguably more fair, can be much more difficult to establish and understand. Democracy, at least in theory, grants the power to the people and therefore places the burden of justice or defining what is fair or equal upon the masses. Since different people have different belief systems they are often in disagreement on what is right or what is fair and have differences of opinion when it comes to justice. Without the aristocracy, justice becomes a very argumentative and ambiguous concept. Philosophy, the Various Schools of Thought, and their Influence on the Ideology of Justice Disagreements over what is fair (or just) have been around since the beginning of time, almost certainly since the very first of human interactions. At first glance we probably think we have a fairly uniform understanding of what justice might or should be. For example if someone commits premeditated first degree murder, most would probably agree the individual should be jailed and, depending on your belief system, either face a life sentence in jail or the death penalty. If someone embezzles money from their company, most would insist the individual should be forced to make restitution and face additional criminal or civil penalty. But even in the seemingly straightforward examples above, and within the realm of a relatively homogenous audience (those reading this paper), one can already start to see how complicated the ideology of justice can be. For example, some have very strong feelings about the death penalty and insist that no crime, even murder, would justify ending another persons life. Additionally, some feel that crimes such as embezzlement are a form of victimless crime and would never warrant a punishment as severe as jail time since no one individual had been harmed. (Hanlin 2004, pp. 527) Within the relatively straightforward scenarios above, one can already begin to imagine the diversity of opinions as to what is just and fair. Should the murder be murdered? Should the embezzler be jailed? What if he only stole the money to pay for chemotherapy for his dying wife? Luckily, numerous philosophers and historians have provided us with rich literature that helps us decipher the complex ideology of justice. In fact, it is only after studying and critically evaluating several of these philosophers, their different schools of ethical and moral thought, and the way they define justice that one can start to understand the differences in perceptions of justice around the world. The next sections provide brief introductions into several of the various schools of ethical and moral thought and provide some insight into the individual philosophers that have undoubtedly helped to shape ours and others understanding of justice. It is only after considering the various schools of thought that we can start to understand the differences in the perception of justice that exist around the world. Utilitarianism Jeremy Bentham (1748-1832) was a utilitarian and insisted that justice is doing what will produce the greatest happiness for the greatest number of people. (Justice a Reader pg. 9) The utilitarian school of thought considers the principle of utility as the basis of moral law. Bentham defines utility as whatever promotes pleasure or prevents pain. (Justice A Reader pg. 9) The major criticism / objection to Benthams utilitarian principals come from the perspective that maximum utility, or collective happiness, may come at the expense of violating individual rights. (Justice A Reader pg. 9) In order to refute some of the criticisms of Benthams utilitarianism, John Stuart Mill (1806-1873) argued that the idea of justice rests ultimately on utilitarian considerations but also requires a respect for individual rights. (Justice A Reader pg. 9) But even with Mills approach to justice, it becomes extremely difficult to choose and/or decipher between individual rights and the majority or maximum utility. This often leaves us with questions of where to draw the line between the greatest good for the majority and the protection of individual rights. Libertarianism Milton Friedman and other libertarian thinkers were advocates of free markets and critics of government regulation. (Justice A Reader pg. 49) Underlying their (libertarians) laissez-faire stance is the idea that each of us has a fundamental right to liberty – a right to do whatever we want with the things we own, provided we do not violate other peoples rights to do the same. (Justice A Reader pg. 49) Contrary to utilitarian thought, libertarians would never sacrifice individual rights for maximum utility or the benefit of the majority. According to the Libertarians, only a minimal government is necessary. In essence the government should only be put in place such that it enforces contracts, protects private property, and keeps the peace. (Justice A Reader pg. 49) Justice would ensure that we own ourselves and the fruits of our labor, and therefore, as the proprietors of our own person, each of us has the right to decide what to do with our bodies and our labor, with the money we earn, and the goods we possess. (Justice A Reader pg. 49) Justice would be the protection of those rights as well as the individual rights of others. The biggest challenges to libertarian policy usually come in the form of paternalist and/or redistributive laws. Paternalist and redistributive laws typically are enacted such that a society can tax the rich to help the poor. While utilitarian principles strongly favor such laws, Libertarians typically argue that such laws are a form of coerced charity that makes every person the property (perhaps even the slave) of the majority. (Justice A Reader pg. 49) Pure Libertarianism teaches that welfare is a violation of individual rights. Liberationists believe that while the poor should have every right to better themselves, that right should not come at the expense of anyones individual right to what they own or produce. Egalitarian A third school of thought that attempts to define the role of justice in society is egalitarianism. John Rawls (1921-2002) was often described as an egalitarian liberal (Justice A Reader pg. 263) and defined justice as fairness. Rawls believed that justice is a social contract in which people come together to choose the basic principles that will govern their society and proposed that the way to think about justice is to ask what principles would be chosen by people who came together behind a veil of ignorance that temporarily deprived them of any knowledge about where they would wind up in society. (Justice A Reader pg. 203) Accordingly, Rawls moral reasoning requires us to be abstract from the particular circumstances in which we find ourselves (Justice A Reader pg. 203), and justice is the first virtue of social institutions, as truth is of systems of thought. (Justice A Reader pg. 203) Rawls rejected utilitarianism and believed that certain individual rights are so fundamental that utilitarian considerations should not override them. (Justice A Reader pg. 203) However, contrary to Freidman and the libertarians, Rawls did not believe that the results of a free market are necessarily fair and was not opposed to the taxation of the privileged to help the poor. In Rawls opinion it would be acceptable, under certain circumstances, to take from the privileged as long as it were helping the underprivileged. Accounting and Justice Regardless of how you define justice or what school of thought you most closely relate to, it is clear the accountant plays a significant role in the establishment and preservation of justice for society. Accounting is the language of business (Bloomfield, 2008) and without it justice cannot exist. Since the beginnings of specialization, when humans stopped being self sufficient and started specializing, bartering, and trading, accounting has become a critical part of human interaction. In todays society accountants serve in many roles critical to the defense and preservation of justice. For example, in the U.S., IRS accountants ensure that citizens pay the appropriate amount of tax, forensic accountants provide investigative services for criminal and civil proceedings, and many of the FBIs anti-terrorist agents use their accounting backgrounds to trace terrorist funding. History of the Spanish Empire One only has to look back a few hundred years to see a perfect example of how the role of an accountant can protect and help preserve, or fail to protect and preserve, an entire civilization. In his book For Good and Evil – The Impact of Taxes on the Course of Civilization, Charles Adams describes how tax fraud lead to the demise of one of the largest and most wealthy empires found in modern times – Imperial Spain. Around the time Christopher Columbus discovered the new world (the 14th and 15th centuries), the Spanish Empire was the strongest empire in the world which has never been equaled in terms of size or money. (Hanlin 2004, pp. 529) It controlled significant portions of Europe, the Americas, Africa, Asia, and Oceania (Australia and the Pacific Islands), and at its peak Spains conquered overseas empire was the largest the world has ever known. (Hanlin 2004, pp. 529) However, in the 17th century the vast empire started to disintegrate. Contrary to conventional wisdom, it was not the English fleet defeating the Spanish Armada that brought down the Empire, rather it was tax evasion and revolt by the masses against the patronage system that ultimately lead to the bankruptcy of the empire. After several revolts from within the empire, and long civil war, the Spanish Empire was forced to increase taxes to pay soldiers to put down the various rebellions. As a result, many of the people in the colonies engineered what was probably the best system of fraud and evasion that history has ever known. (Hanlin 2004, pp. 530) When the Spanish authorities tried to tax goods that passed through the major ports, the Spanish businessmen created complicated schemes to have silver and gold shipped to alternate ports away from the customs officials, even laundering it through foreign countries. (Hanlin 2004, pp. 530) In order to avoid the Royal Fifth – a 20% cu stoms tax and a 35% convoy tax on good from the colonies, the Spanish businessmen transformed commerce into one massive smuggling operation by avoiding the authorities and therefore the taxes. (Hanlin 2004, pp. 530) The Empire tried to stop the smuggling and division of money and goods away from the taxing authorities but simply did not have the means to control and stop the smuggling and tax evasion. As a result, the overseas empire could not defend itself and stealing the colonies of Spain became an international sport as most of the colonies were lost to the British, Dutch, and eventually the United States. Contemporary Accounting and Justice Given its role as the language of business, accountings integral role in society continues to grow as global economies grow and become increasingly interconnected. World GDP has grown from $1.34 trillion in 1960 to $60.6 trillion in 2008. (The World Bank, 2009). The Association of Certified Fraud Examiners estimates that in the U.S. 7% of total GPD is lost to fraud and injustice. (ACFE, 2008) When applied to a global GPD of $60.6 trillion loses resulting from fraud and injustices are estimated to have been $994 billion in 2008. $994 billion is a staggering number but in fact may be understated as many developing countries face an even higher percentage of fraud due to the lack of infrastructure and the ability to combat fraud. According the Corruption Perception Index (CPI), the U.S. ranks 19th (with 1st indicating the least amount of corruption) out of 182 countries surveyed for the amount of perceived corruption within a particular country indicating that, on a global scale, losses probably well exceed the trillion dollar mark annually. So who is best equipped to protect and defend the innocent from the injustices of fraud? The answer is simple, the accountants around the world. Accountants understand the language of business better than anyone and therefore are best suited to be the defenders of justice and fight the injustices that exist across the globe. Just or unjust, they may have even been able to preserve the Spanish Empire. Distributive Justice Another manner in which accountants play an integral role in society is through distributive justice. Utilitarian principles have led to many governments and societal systems that incorporate and rely upon paternalist or redistributive laws. For example, the U.S. and many other countries tax their wealthy citizens and use the funds to run social support programs for the poor such as welfare, unemployment, section 8 housing, etc. Such programs are a form of distributed justice. Robert Nozick describes distributive justice as follows: In contemporary political theory, distributive justice is primarily about the allocation of income, wealth, and opportunity. (Justice A Reader pg. 263) If distributive justice does represent the allocation of income and wealth, than who other than that accountant, who understands the language of business and taxation, would be best equipped to establish and preserve distributed justice? Another example of distributive justice and the role that an accountant plays is the concept of price gauging. Michael Sandel uses a great example in his teachings at Harvard when discussing the events that often transpire in the aftermath of a hurricane. Often, in the days following a major hurricane, for example Hurricane Charley in 2004 and Hurricane Katrina in 2005, local retailers charge prices for common goods such as bags of ice and gas powered generators in excess of 1000% of their normal price. (Justice, 2009) Should such practices be considered simply the effects of supply and demand or is it injustice on the part of the retailer in the form of price gauging? Regardless of your opinion on price gauging laws, it is evident the accountant is best equipped to understand and determine whether or not price gauging exists and how to best allocate monies. Who other than the accountant would understand all the transactions taking place between retailers and consumers? In both cases above, the enforcement of paternalistic laws and analysis of price gauging activities, accountants are the ones that ensure monies are appropriately being collected and allocated, thereby defending justice as a society sees fit. Justice and the Role of the Accountant Globally Increasingly, corporations and businesses are taking on the global environment. This requires that accountants and auditors be able to identify the different risks associated with international interconnectedness and be able counteract these risks with the necessary precautions. The global environment adds additional complications for the role of the accountant and actually increases the responsibilities as the defender of justice. In a global spectrum, there are many different laws and regulations and thus, the role of the accountant changes depending on the environment in which the rules are generated. Culture is a huge influence on accounting regulation. Additionally, culture is intertwined within the market and political forces that help to shape the resulting accounting system. The different interaction of these forces in an environment helps to determine the place of the accountant in the economic system, which has a direct effect on the accountants role as the defender of just ice. Justice can only prevail in a society that embraces it. Perceived levels of corruption can be indicative of the state of the economy of a particular country which can help to define or determine the role of the accountant. If there are very few cases of fraud, but high levels of corruption perception it can be an indication that the appropriate level of justice is not being achieved. If enforcement of laws and regulation is inconsistent then a tougher approach may be needed to combat corruption. Transparency International states that in order to minimize corruption there needs to be strong oversight by governments, law enforcement, media, and the society. If a country is lacking oversight, corruption can continue to get worse. As a result, the role of the accountant in these environments would be limited since rules, laws, and regulations are not embraced and enforced. Regulation is only part of the battle. Change will only be effective if it comes from a commitment that is made by businesses and governments of all sizes. Stronger institutional oversight is needed across the world. There needs to be strict legal frameworks and more alert regulation by enforcement agencies in addition to accountants and auditors that ensure lower levels of corruption. As noted in an article issues by Transparency International, persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster. According to the CPI index, China has improved over last year showing that their efforts to reduce corruption by enacting reforms, the implementation of forceful investigation, and intense sentencing have created less perceptions of corruption than before, but still remains a very serious problem. Norways score indicates that as a result of some serious scandals that have emerged over the last few years there is a significant problem in the private and public sectors. However, a growing number of cases being investigated and prosecuted demonstrates that they are at least trying to make headway. Italy is declining in the corruption index because of severe fraud and corruption that exist in the public health system and because of the recent arrests of politicians and public officials in the Abruzzo region. France also has also seen several cases of public officials that were connected to corrupt activities surface recently. Somalia, having the lowest CPI score highlights that there is a link between economic and political collapse. Additionally, Iraqs score of 1.3 shows the importance of establishing solid and functioning institutions capable of preventing corruption and implementing the rule of law. In all cases, the examples provide insight and indicate a need for regulation and an increased role for accountants because justice is not being found. Accounting Regulation Globally Accounting rules can indicate a lot about a country. Accounting rules are created in such a way that they fit the environment that they exist in, which varies across countries and cultures. If society wishes to protect the investor, the accounting system will have disclosure rules that enable investors to gain information and protect themselves. While some countries are developing regulations that contain investor protection improvements, in many cases much more work needs to be done. The manner in which markets function and the way politics are conducted greatly affect accounting systems and often lead to drastic differences across countries. The role of the accountant and, furthermore, the way that justice is enforced will also vary greatly amongst countries. Common law countries differ from codified law countries because common law countries have an independent body to interpret the law. Accounting rules in common law countries are determined by the private sector and require lengthy disclosure since there are no close relationships with corporations. However, code law countries require that corporations be heavily involved the government. The government often includes banks, labor unions, and major suppliers in rule-making decisions. As a result, transactions in these countries tend to be focused more on private information. There are institutional differences between all countries. Institutional differences enable economic and accounting systems to differ, thus the role of the accountant and the justice that results will differ amongst these countries. Accounting regulation in Germany allows more discretion on the accountant because it is written in more general terms. However, in France the regulation is more rigid, enables less discretion, and thus provides less wiggle room on the part of corporations. In Switzerland there are very few disclosure requirements, which can facilitate the reporting of smooth earnings through the usage of hidden reserves. Further, some accounting systems are difficult to compare because they do not fit within any particular mold. For example, the accounting system in Finland was created specifically for use by the foresting industry. By looking at international comparisons of accounting systems, it is evident there is no single way of performing accounting. As a result, the accounting rules are different and change to become an integral part of the markets and politics of each country and culture. Market demand affects the financial statements because the corporations must pay to prepare them. The political environment is important because the government has the ability to control regulators and possibly interfere with regulation. In order to perform and understand the different accounting processes, accountants must be aware of the different forces that exist in a particular country. By being aware of the different forces, accountants will be able to more aptly ensure that justice prevails in the country they operate. As evidenced above, accounting regulations vary across countries, time, and cultures which causes significant variations in the role of the accountant. While countries have been extending efforts to strengthen accounting rules and oversight, this alone cannot and will not prevent future fraud. (Leuz, 2002). But there are many benefits to implement strong laws and enforcement in order to protect shareholders rights. U.S. firms are not the only ones experiencing problems, as many firms globally are suffering from accounting irregularities. Some countries experience self-dealings and misappropriations of profits because of weaker legal measures. Weak legal measures create a greater incentive to manipulate the financial statements to conceal poor business performance. Manipulation is less apparent in places where outside investors have legal rights to vote out corrupt managers. However, manipulation is predominant in places like Austria, Italy, Germany, Southeast Asia, South Korea and Ta iwan, because they do not have investor protection. East Asian Perspective The East Asian countries, Hong Kong, Malaysia, Singapore, and Thailand can help accountants see the way that accounting standards interact with the incentives of managers and auditors. (Ball, Ashok, et al, Incentives versus standards) The accounting standards in these countries come from a common law environment. Common law countries generally create high quality financial reporting. However, in these countries the preparers incentives generate low quality financial statements. The preparer incentives again, depend on the market and political forces and how these forces interact with one another. Market forces are dependent on the demand for high-quality financial reporting. The political forces depend on the government involvement in the creation and enforcement of the regulation. The interaction of these forces with the accounting system can drastically change the role of the accountant in these countries. The standards themselves are viewed as high-quality, but the institutional s tructure creates incentives for preparers incentives to issue low-quality financial reports. Financial reporting in East Asia generally exists with an incentive structure that is similar to a code-law model. However, the East Asian countries do not follow that model. Their governments have code-law reporting incentive features, but also have indications that the environment reduces the financial reporting quality. The large amount of family-owned businesses and enterprises is a cause for the low need of quality financial statements. One family generally owns investments that are inter-related. These networks are commonly referred to guanxi networks. These networks attempt to take away the demand of required disclosures and timely loss recognition and it also reduces the communication required with stakeholders. The extent of government involvement in the standard setting and the financial reporting practice differs across these countries. Political factors can create an incentive to hide large profits and losses. The political environments in these East Asian countries have a tendency to want companies to succeed, so they recommend companies hide losses. They also are afraid of other countries becoming involved in their practices because they do not want to be held accountable for any misstatements. The companies are also expected to report smooth earnings, which reinforces the desire to report, cover, and hide losses. Litigation is minimal in these countries since there is a large incentive to hide earnings, which the government reinforces. There have been very few cases of judicial actions in these countries. Audit quality in these countries is poor primarily due to lack of auditor independence. The influence and independence of the accounting profession is an indicator of ineffective enf orcement of accounting standards. Considering the financial incentives for managers and auditors there is a greater incentive for reduced timeliness and conservatism in accounting earnings. Fraud is continuing to go undetected in Hong Kong. Although there is a 22% incidence of fraud, much more is expected to be going on given the different forces that are currently having an effect on the country. As a result, currently more scrutiny is being given to the monitoring of financial transactions and corporations are beginning to make it a priority. There are currently programs that are offered for certification in forensic accounting, which is having an impact on fraud detection. Most of the fraud cases that exist in Hong Kong are internet banking fraud, computer fraud, misuse of corporations credit card, and electronic funds transfer fund. There is a need for more forensic accountants in Singapore in order to ensure sufficient justice as many significant fraud cases are going undetected. Two important fraud cases involved Fibrechem Technologies and Oriental Century. In the Fibrechem Technologies audit, Ernst Young Singapore were not certain of the cash and trade debtor balance. KPMG had the same problem with Oriental Century. Another notable case is one in which a Singapore monk, who was in charge of Singapores well-known charities, received 10 months in prison for committing fraud. In Malaysia, the role of accounting in the fight for justice is very small. Crimes are beginning to become more and more complicated and controlled but forensic accounting is viewed as a service that only larger companies can afford. This makes catching fraud more difficult. Cases that are investigated are generally handled by the Bukit Aman Commercial Crime Division. This group was able to catch a large fraud that involved the CEO and two others of Transmile Group Bhd for publishing misleading financial statements and has often been called Malaysias Enron. Fraud and forensic accounting is a relatively new topic in Thailand. According to an Ernst Youngs global survey, more than half of the companies in Thailand have suffered significant fraud. The management of the corporations was responsible for over half while employees ranked second, responsible for 45% of the fraud incidents reported. Asset misappropriation was the biggest concern. (MPA Program: Forensic accounting project) The commercial crimes in Thailand are becoming more and more complicated and organized. Forensic accounting is used to combat this to an extent, but is only utilized in the public sector. It is also noted in Thailand that there remains an enormous amount of well documented corruption related to the government amounting to billions of US dollars. There are many cases where Thailands auditor general, Jaruvan Maintaka, was able to bring about cases against members of the government but there are even more cases linked to the military involving loans from politicia ns. Chinese Perspective This accounting profession is still at the early stage of development in China, and a lack of skilled professionals creates problems for regulators. To a large extent the accounting standards and practices in China lack conservatism Doupnik and Perera note in their International Accounting textbook. There are also no sound interpretations of the relevant requirements that need to be implemented to have an effective accounting system. The theory of true and fair presentation and transparency may not be clearly understood by Chinese accountants. Until the 1980s, those who carried out accounting work were not held in high regard which had a very negative effect on the development of the accounting profession in China. Unlike in other countries, accounting and auditing have taken different paths in their development as rival disciplines with the support of different government agencies. However, there has been some growth in the accounting profession due to the recent economic reform pro gram and the demand for financial information from investors has increased. There are many fraud cases evident in China. One high-profile case that deserves mentioning was with Zhu Xiaohua who was the chairman of state-owned company, Everbright Group. Zhu was convicted to 15 years in prison for taking $500,000 in bribes. These bribes were taken between 1997 and 1999. The bribes were for the purchase of shares in a company that resulted in large losses. Another example of fraud in China was when a business woman, Du Yimin, was sentenced to death for running a Ponzi scheme that cheated investors out of YUAN700m ($102 million). (Lin, 2009) According to Lin, the Chinese Ministry of Public Security has been stepping up such prosecutions and says there are now 1,416 similar cases open, involving YUAN10bn ($1.5 billion) in investors money. In China it is still possible to receive the death penalty for fund-raising fraud, however, if a Chinese person is charged with collecting money illegally from private investors, the maximum sentence is 10 years in prison. In Chi na is evident that ethics are not being followed across the board. Japanese Perspective Japan also differs from other cultures and has a different role of the accountant and effectively different need for justice. The Japanese attitudes towards external auditors and the audit function are different from others. This is due to the cultural value orientation of not trusting someone from outside the group. Companies are not under pressure from their main providers of finance to disclose information publicly and companies are reluctant to provide information voluntarily. As a result, the a

Wally :: essays research papers

Elmer, â€Å"Walt† was a friend I knew when I lived in California. Despite being a throwback from the 1960’s and a reject from society’s public eye, Walt still lived with a smile on his face and a story in his heart. Walt loved to tell stories and he loved the place where he told them. Walt also loved to drink and toward the end of an evening the bottle had met his lips way too many times. Old hippy ways faded to history for everyone else but Walt. Elmer didn’t like his real name. He liked being called by his middle name, Walter, because of the relentless teasing that went on in his childhood. Elmer shared the same name as the famous Warner Brothers cartoon character, Elmer Fudd. The small circle of friends which Wally and myself were a part of gave him several nicknames. Two stood out the most. Walt Walter Wally Wallester, all one nickname but kind of long and the other Sir Walter Wally. He liked to be called the latter of the two. I would call him Wallester, which he disliked vehemently, to get a reaction from him. When Walt entered a room, he’d get noticed. It wasn’t his stature. His normal five foot ten inch medium frame didn’t give him away. It was his demeanor and the clothes he wore that would make heads turn. His shoulder length kinked hair and long untrimmed beard surrounding leathery skin would be the focal point for his audience. Walt almost always wore a smile. His facial expression was one of comfort, not hatred. People did not fear him. He chose to wear clothes reminiscent of the late sixties. His brown fringed sued vest would wrap around layers of unmatched colored tee-shirts. His oversized Budweiser belt buckle would rest on his hips holding up striped bellbottom pants that partially coved white on black high top tennis shoes. He’d wear his belt buckle not in the center of his torso but way off to the side almost on his left hip. â€Å"Because I’m cool.† he’d reply when asked about his fashion choice. Sir Walter Wally lived about twenty miles south of Berkeley, California in the small town of Castro Valley. His tiny second story apartment was just outside the downtown area. The complex was old and out of code. The walls had been painted so many times before due to past tenants that it was hard to tell what was wall and what was trim, for the two had blended together creating a single texture.

African American Population Essay

At the beginning of each decade in the United States a census is taken to determine the population (Gale, 2008). While the 2000 census states that the African American population makes up 13% of the American population. And predicts it will stay the same percentage until the year 2050. The African American population will reproduce and contribute to the world as other majority and minority groups. So why wouldn’t this group grow as a population. African American Growth The African American population has been growing in America since they were involuntarily brought here. From 1492 to 1820 the African American population grew to 9. 5 million in the west alone (POPULATION, 2000). In 1900, there were 8. 8 million African Americans in the United States, representing 11. 6% of the total population. Between 1910 and 1930, the African American population percentage declined, reaching a low point in 1930 when the population was only 9. 7% of the United States population (Gale, 2008). Since 1930, the African American population has grown at a faster rate than national averages (POPULATION, 2000). Over four centuries the African American population has become less rural and concentrated than it was in the nineteenth century (POPULATION, 2000). African Americans do not have to endure slavery. The group has also gained the same rights as other minority and majority groups. The United States Department of Commerce The Department of Commerce expects growth in the Black population. The United States Department of Commerce expects the Black population to make up 16 percent on the American population, by the year 2050 (Black Collegian, 2002). The Department Economic and Statistic Administration will examine effect of the 2010 census and the black population. The Administration will concentrate on the finances of the Black population and any other new aspects to review. The census Bureau The 2000 census states that the African American population makes up 13 percent of the American population (U. S. Census Bureau, 2000). The census also predicts that the African American population will continue to make up only 13 percent in the year 2050 (Census, 2000). The Almanac suggests that African American are ranking lower than any other group in all categories. The almanac reference income gaps between African Americans and other races. The Black, American Indian and Alaskan Native, and Native Hawaiian and Other Pacific Islander populations are expected to maintain their shares of the population in all series (U. S. Census Bureau, 2008 and 2009). A population that is having children and playing a major to the world as all other populations cannot stay the same for a period of 50 years. The encyclopedia of population stated that African American population growth increases much faster than statistics assume. The Department of Commerce predicts the African American population will rise to 16 percent in the year 2050. While the Census Bureau predicts that there will be no increase in the African American population in the year 2050 with out giving details of why this prediction is accurate. African American have endured a great struggle in America. They have over came many obstacles and they will overcome this one also. References POPULATION. (2000). In Encyclopedia of the United States in the Nineteenth Century. Retrieved from http://www. credoreference. com/entry/galeus/populationSmith, M. (2001). Ed. ). (1993). Black Collegian. [University of Phoenix Custom Edition e-Text]. : . Retrieved March 31, 2010Year, from com220. Encyclopedia of population (Ed. ). (2003). African American population History. [University of Phoenix Custom Edition e-Text]. : . Retrieved March 26, 2010Year, from com220. Boyle, K. (2010). The Promise land: The making of African America. Retrived from New York Times book review. Table 1 Type the table text here in italics; start a new page for each table [Insert table here] Figure Captions Figure 1. Caption of figure [Figures – note that this page does not have the manuscript header and page number].

Selecting Teaching As A Career Education Essay

This paper tries to bring out the long and short term determiners of choosing learning as a calling As an single thought of prosecuting instruction as a new calling pick, it ‘s of import for me to understand why so many have chosen this profession when the entreaty for learning seems to be worsening. To assist me looked at taking learning as a calling I interviewed 30 current instructors and 4 current pupils to acquire their positions of learning as a calling pick. A sum of 34 persons were asked Why did they pick learning as their pick of calling. The survey concludes that the cardinal determiners of an person ‘s likeliness to learn are their household background, the factors they valued in a occupation and their perceptual experiences of instruction. This paper presents the study findings on pupil instructors ‘ scope of grounds for taking instruction as a calling and discusses those differences between cohorts of different programmes.The overall intent of this survey is to bring out the long and short term factors that motivate people to travel into learning and more specifically simple school instruction as a calling. As we all know instruction as a womb-to-tomb procedure that must hold a nisus force behind it. Teaching is a manner of determining the immature heads of today for tomorrow. It ‘s a ambitious undertaking but there are some who chose to do that challenge a calling. Obvious grounds why many make this calling chose includes: summers off, national vacations off, and 2 hebdomads off during Christmas and New Year season. Those inducements of holding yearss away seems honoring but could you be happy as instructor – because you would carry through nil. Some consequences of surveies agree that the motives for prosecuting a calling in learning scope from selfless to extrinsic ( Kreci & A ; Grmek, 2005 ; Stuart, 2000 ; Yong, 1995 ) . Furthermore, those who are committed to learning are more likely to be motivated by intrinsic wagess. On the contrary, those who have ne'er earnestly considered instruction are more likely to be motivated by extrinsic wagess. The overall intent of the survey is to bring out the long and short term determiners or factors that motivate people to travel into learning and more specifically simple school instruction as a calling. Negative perceptual experiences of material benefits such as instructors ‘ wage and professional position are non likely to set off those who are committed to learning, but they are possible hindrances to those who have no disposition to learn ( See, 2004 ) . What motivates single to travel into instruction is really important. Motivation is a critical force that drives one ‘s behavior toward originating and transporting out the undertakings ( Recto, 2005 ) that go with the teacher instruction plan. Thus, understanding the grounds why people enter the instruction profession and what makes them remain or go forth is indispensable, peculiarly, if success in keeping a stable instruction force ( Soh, 1998 ) that contributes to teacher instruction quality and excellence is most coveted. Such understanding can expectedly bring forth valuable penetrations into contextual, behavioural, and structural dimensions of learning. The contextual dimension refers to the instructor instru ction environment and surroundings. The behavioural dimension consists of the motives and attitudinal temperaments of pupils and other stakeholders in respects to teacher instruction. The structural dimension refers to policy mechanism and options, both at the macro and micro degrees, which govern the overall operation of instructor instruction establishments in the state. A questionnaire based upon grounds collected via preliminary focal point group and e-mail interviews from tonss of co-workers in Sigma Gamma Rho Sorority, Inc. Founded by seven school instructors in 1922 and today with over 80,000 members worldwide approximently 78 % of the rank are in learning. My paper will besides place the cardinal societal and economic determiners of whether to be a instructor or non. So I poised the inquiry am in instruction because, ‘ I know merely what i want to state ‘ , Is have n't considered learning like this before. where do i get down? most of all the hereafter ( intending the kid of today because I was one in that clip ) motivates me to learn and the chances and restraints under which I learn or learned and other learn. there is more but because Is have to lesson program for tomorrow categories. thanks i will acquire to you for moreDo the childs and yourself a favour and acquire a different jobWhen I was immature, I ever knew that I wanted to go a teacher someday. When I played, I would frequently garner my dolls together and feign to learn them how to make math jobs or how to read a book. As I grew older, my desire to go an ESL instructor became clearer as I did some voluntary learning abroad and in the United States. As I look back on my grounds for going a instructor, there are three grounds that stand out. They are: my love for the English linguistic communication, my unconditioned involvement in how people learn, and my desire to assist other people. Burnout is experienced by 1000s of instructors across America each twelvemonth. It is characterized by a loss of energy, enthusiasm for the occupation and a feeling of weakness to alter the state of affairs. It causes high turnover rates and may present a menace to the educational system. Estimates indicate that up to 50 per centum of all new instructors leave the instruction profession within 5 old ages. For some this is simply a personal penchant, but for many it is straight related to teacher burnout. Young instructors enter the educational field with a desire to do a difference in the lives of kids, but shortly discover the tremendous load of run intoing province and federal authorizations is about impossible to accomplish with the limited resources available to the instructor and pupils. Effectss American schools are expected to see a terrible instructor deficit by the twelvemonth 2010, when the bulk of today ‘s veteran instructors will make retirement age. These instructors have stuck to the their committedness to learning despite the of all time increasing demands and outlooks of instructors. Without younger instructors who are willing and able to battle instructor burnout the state will confront a disruptive period of instructor turnover and kids will endure from the combination of inexperient instructors and instructors who are actively seeking a alteration in calling as a consequence of the rapid burnout rate. Types Teacher burnout consequences from a broad assortment of grounds. The work of a instructor seldom stops at the terminal of the twenty-four hours. The outlook to take place work and to pass eventides and weekends rectifying and measuring pupil work, fixing lessons, and gathering resources for the schoolroom takes its toll. The deficiency of resources and fiscal support provided to schools frequently consequences in a deficiency of schoolroom stuff, unequal text editions and by and large inferior working conditions. State and federal authorizations for pupil accomplishment and strict province proving require an progressively broad comprehensiveness and deepness of cognition across capable countries. Administrators, frequently sing burnout themselves, struggle to run into the altering demands of instructors and are limited by resources and fundss. Misconceptions The general public frequently is non cognizant of the tremendous force per unit area a instructor experiences and is speedy to knock occupation public presentation based of a impression of what it thinks instructors should make. There is a perceptual experience that instructors enjoy an easy life with multiple holidaies and a short work twenty-four hours. In many countries, instructors are perceived as over paid. A deficiency of regard permeates the community as it fails to react to the demand of instructors. Many mistakenly assume that instructor burnout is caused by a deficiency of subject in the schoolroom and fail to acknowledge that the bulk of instructors who suffer from burnout would name pupils as the last point on a list of lending factors. Prevention/Solution Attempts towards bar of instructor burnout need to concentrate on supplying the fiscal resources to schools and supply equal support for new instructors. Supplying aid in big schoolrooms and entree to a broad scope of intercession techniques, and the resources to implement them, will make shared duty for pupil accomplishment and relieve the force per unit area and isolation instructors experience. Increased public consciousness of the troubles instructors face, solid parental engagement plans, and a lessening in immaterial responsibilities like coach and recess responsibilities will liberate instructors to concentrate their clip and energy on their primary end: instruction. Supplying clip for teacher coaction and planning within the construction of the school twenty-four hours will let instructors to work together to be after and implement the best possible plan for kids.Determinants of learning as a callingBeng Huat See1University of York, electronic mail: Sg25 @ york.ac.ukPaper pre sented at the British Educational Research Association Annual Conference, University of Manchester, 16-18 September 2004AbstractionThis paper tries to bring out the long and short term determiners of choosing learning as a calling. A questionnaire based upon grounds collected via preliminary focal point group and e-mail interviews was employed to place the cardinal societal and economic determiners of the person ‘s pick whether to be a instructor or non. A sum of 1,845 pupils and trainees from four third establishments in South-west England and Wales were involved. The survey differs from much research in this country by including an expressed comparing between pupils meaning to be instructors and those meaning to prosecute other callings. Logistic arrested development analysis was used to analyze the information collected. The survey concludes that the cardinal determiners of an person ‘s likeliness to learn are their household background, the factors they valued in a o ccupation and their perceptual experiences of learning. Financial inducements, although effectual in acquiring those already interested in learning to take up preparation, are limited in their impact. Those who are committed to learning are more likely to be motivated by intrinsic wagess. Those who have ne'er earnestly considered instruction, on the other manus, are more likely to be motivated by extrinsic wagess, and to describe a negative experience of school. Negative perceptual experience of instructors ‘ wage and their occupation position are non likely to set off those who are committed to learning but is a possible hindrance to those who have no disposition to learn. Fiscal inducements to develop hold small influence on those already committed to other callings. In the long tally policies could see the personal features of persons. For illustration, promotion runs to enroll new instructors could foreground the extrinsic values of learning. Presently they constantly highlight merely the intrinsic entreaty of the occupation. To be maximally effectual such runs should besides foreground those factors which people really consider of import in their calling pick. This survey reminds us that simply presenting fiscal inducements to enroll instructors is non plenty. Individual determinations to learn depend, to a big extent, on the values attached to a occupation and perceptual experiences of instruction.IntroductionThe purpose of this paper is to place of import determiners of going a instructor. It examines the influence of demographic background, the values people attached to a occupation and their perceptual experiences of learning on their calling p ick. Of involvement is the impact of fiscal inducements for initial instructor preparation enlisting on people ‘s pick of learning as a calling. The survey involved undergraduates, both teacher trainees and others, and graduate students, both teacher trainees and those on other professional preparation paths, in South-west England and Wales. Many current policies to increase teacher supply have assumed that teacher Numberss can be increased by pecuniary inducements, such as better wage and other fiscal inducements to recruitment. While these may be effectual in the short term, there is grounds that every bit many as 40 % who enter developing do non go on to learning anyhow ( STRB, 1999 ) . Furthermore, these steps are mostly based on a ‘universal ‘ human capital theory of motive, which does non adequately explicate the under-representation of work forces and people from certain societal category and cultural groups in learning. Evidence from old surveies suggests that peoples ‘ pick of calling is, to a big extent, influenced by their socio-economic and cultural background and by a comparatively lasting position of what is ‘appropriate ‘ for them ( Gorard and Rees, 2002 ) . These societal determiners differ from economic and practical factors in being longer term and, hence, less conformable to a short-run proficient hole. They have so far non been explored in old surveies on instructor deficits. For these grounds, this survey examines the influence of social-economic background, as determined by parents ‘ businesss and educational makings, sex, ethnicity and type of school attended, each of which might be regarded as formative of their values and norms. Geographical mobility and whether persons had close household members and friends who are/were instructors were besides considered, as was the extent to which current fiscal incentives in instructor preparation had an impact on instructor trainees ‘ determination to travel into instruction. Besides these societal determiners, an person ‘s determination to travel into learning or non is besides believed to be influenced by what they value in a occupation and their perceptual experiences of instruction ( Kyriacou et al. , 2002 ) . If we are able to place those factors which persons consider of import in their pick of calling, and highlight the factors in learning which lucifer these, so we might trust to carry better qualified pupils to see learning. As Johnson and Birkeland ( 2003 ) noted, it is indispensable to understand people ‘s concerns and responses, otherwise policymakers and practicians will go on to present what they believe to be promising enlisting and keeping schemes with no existent consequence. To pull and retain new instructors, a comprehensive scheme that addresses the full scope of new instructors ‘ concerns is required. In this manner, under-represented groups such as work forces, cultural minority groups and those in shortage topics can be efficaciously targeted. This involves a consideration of the calling picks made by prospective and possible instructors, every bit good as by those who have rejected the possibility of learning. The positions of the latter are cardinal in moving as a restorative to the bulk of relevant research in this country based merely on consideration of instructors and possible instructors – for illustration, Reid and Caudwell ( 1997 ) , Bloomfield and Selinger ( 1994 ) , Fraser et Al. ( 1998 ) , Smithers ( 1990 ) , Lock ( 1993 ) , Newson ( 1993 ) and Heafford and Jennison ( 1998 ) . More recent surveies on instructor supply by Robinson and Smithers ( 1998 ) and Howson ( 1999 ) were concerned with pupil instructors ‘ grounds for non taking up learning stations. These surveies focused on the motives of those who had antecedently made the determination to go school instructors. Few surveies have investigated persons ‘ grounds for non taking learning as a calling in the first topographic point. Even fewer surveies looked into barriers to come ining instruction ( e.g. Wellington, 1982 ; Smithers and Hill, 1989 ; Finch, 1986 ) . The positions of undergraduates who have yet to take up teacher preparation and who might be attracted by the inducements are normally non sought in UK educational research. This could easy give a really deceptive feeling about why persons do non go instructors. In general, the bulk of the educational engagement literature is based, for really matter-of-fact grounds, on surveies of bing participants, frequently in the same establishment as the research worker. This can give deceptive consequences about the causes of non-participation ( Gorard and Rees 2002 ) . Non-participants in any educational enterprise are, ironically, besides routinely excluded from research about their non-participation.MethodThe survey involved 1,845 undergraduate and graduate student pupils in four establishments in South Wales and South West England. Four chief topic groups ( humanistic disciplines and humanistic disciplines, societal scientific disciplines, maths and scientific discipline and vocational ) were identified to stand for the wide scope of undergraduates. Vocational classs included jurisprudence, accounting, concern surveies and athleticss and leisure direction. The overall response rate is 82 % 2. The sample was selected after a re-analysis of all available and historical statistics associating to teacher supply and keeping in England and Wales, and of the one-year UCAS nose count informations ( farther inside informations in See et al. 2004 ) . A self-administered questionnaire study was used to place the of import factors act uponing people ‘s determinations to travel into learning. The instrument was designed and piloted following a series of preliminary interviews ( e-mail and concentrate group ) with possible and trainee instructors. It gathered pupils ‘ retrospective life histories, and their reported calling determinations, programs and motives, puting the latter within the context of their longer-term educational and career flight. Logistic arrested development analysis with forward stepwise entry of forecaster variables was used to predict/explain the person ‘s purpose to be a instructor or non ( dichotomous ) utilizing all background variables, factors act uponing their calling pick and their perceptual experiences to learning as likely forecasters. The theoretical account is ‘hierarchical ‘ , come ining explanatory variables into the theoretical account in life order from birth ( e.g. household background ) through initial instruction ( e.g. where lived at age 16 ) to the present ( e.g. capable studied at university ) . In this manner, each measure can merely work with the discrepancy left unexplained from old stairss. The concluding measure adds variables for consciousness of fiscal inducements and other recent policies to promote teacher enlisting. Cross-tabulation processs were besides used to show the relationship between these forecaster variables and persons ‘ calling determination. Because of the big sample size ( Pallant, 2001 ) and because the population was non a random sample, a trial of significance would non be relevant here ( Gorard, 2003 ) . Therefore, the ‘effect ‘ size was used to standardize differences between groups ( Coe, 2002 ) .FindingssThis subdivision is divided into three parts. The first portion examines the influence of demographic features on an person ‘s determination to learn. The 2nd portion looks at the influence of calling pick factors, such as the values people attached to a occupation and their perceptual experiences of learning. The 3rd portion analyses the influence of ITT ( initial teacher developing ) enlisting fiscal inducements on calling pick. The respondents were classified into three groups based on their responses to the inquiry on their calling determination: Those who have considered instruction and wanted to be instructors besides known as confirmed instructors ( 30 % , N= 550 ) Those who have earnestly considered but decided non to learn, or fringy instructors ( 34 % , N= 621 ) Those who have ne'er realistically considered instruction and would non desire to learn, or non-teachers ( 37 % , N= 674 )Background features and determination to travel into learningThe three groups mean that the arrested development analysis is polynomial. For simpleness of presentation, I consider here merely some of the possible comparings, concentrating on the differences between confirmed instructors and others. The analysis was robust in uncovering that the background features that explain most of the differences between groups were an person ‘s sex, ethnicity, academic accomplishments and parental background ( Table 1 ) . The coefficients in the tabular array give an indicant of how likely person is to be a instructor or non-teacher. For illustration, a male is, ceteris paribus, merely 10 % every bit likely as a female to be a confirmed instructor instead than a non-teacher, and those who described themselves as White are about twice ( 1.8 times ) every bit likely as co lored to be instructors than non-teachers.Table 1 – Background features differences between instructors and othersBackground features Coefficients Sexual activity i‚ · Male i‚ · FemaleA0.1–Ethnicity i‚ · White i‚ · ColoredA1.8–Mothers ‘ makings i‚ · No making i‚ · O-level i‚ · A-level i‚ · Degree and higher, i‚ · Do n't cognize & amp ; no responseA1.4 1.2 0.8 0.8–Entry making i‚ · A-level i‚ · A-level and vocational i‚ · Access i‚ · UnclassifiableA1.6 0.8 0.9–Degree consequence i‚ · 2:1 and above i‚ · 2:2 and below i‚ · Do n't cognize and no responseA2.0 3.9–Those whose female parents have an A-level and tantamount or higher making are less likely ( 0.8 ) to go instructors than those whose female parent ‘s makings are unknown. In general, those with less educated parents are more likely to take learning as a calling. Those with or anticipating a grade graded at 2:2 or below are more likely to go instructors than those with a 2:1 or above, and those for whom no grade consequence is known. While a grade is now about a demand for instructor position, it is by and large the least qualified of those eligible who are most likely to be instructors. Analysis by demographic features shows that pupils ‘ determination to learn or non was besides found to be related to their topic of survey at university. For illustration, societal scientific discipline pupils were two and a half times more likely than those making scientific discipline and maths to take learning as a calling. Vocational pupils in classs other than instruction were, unsurprisingly, the least likely to hold considered instruction. This determination is consistent with that of the Institute for Employment Studies, which found that those in fiscal topics, economic sciences, scientific discipline or jurisprudence had a lower leaning to come in learning ( House of Commons, 1997, Appendix 5 ) .Career pick factors and the determination to travel into learningCareers pick factors refer to those features people look for in a occupation, and their perceptual experiences of learning as a calling. These are withheld from the theoretical account above because they are a cu rrent snapshot instead than a dependable retrospective history, and because the causal theoretical account associating pick factors and revealed pick is ill-defined. The logistic arrested development analysis shows that we can predict/explain with 90 % truth who are likely to be instructors instead than non-teachers than a non-teacher once these factors are included in the theoretical account. Table 2 shows the calling pick factors that explained differences between groups. The factors are listed in falling order get downing from the one which explains the most difference between confirmed instructors and non-teachers. These factors are the opportunity to portion cognition, occupation satisfaction, length of vacations and the opportunity to go on in the topic of involvement. The coefficient for ‘chance to portion cognition ‘ agencies that those who indicate that the opportunity to portion cognition as rather of import are 3.4 times more likely to be instructors than those who did non believe it is of import. Similarly those who indicate opportunity of portion cognition as really of import are 3.42 ( 11.6 times ) more likely to be instructors than those who think it is non.Table 2 – Choice factor differences between instructors and othersFactors act uponing calling pick coefficients Opportunity to portion cognition 3.4 Job satisfaction 3.1 Length of vacations 2.3 Opportunity to go on involvement in ain topic 2.3 Job security 1.8 Salary 0.6 Working conditions 0.5 Status of occupation 0.5 Promotion chances 0.5 Intellectual stimulation. 0.4 Note: these pick factors were rated in importance on graduated table from 1 to 3 ( most of import ) Table 2 shows that confirmed instructors differed from non-teachers in the values they attached to a occupation. While confirmed instructors were more likely to describe being motivated by intrinsic factors, such as occupation satisfaction, the desire to portion cognition and to go on involvement in their capable, non-teachers were more likely to value extrinsic factors like salary, publicity chances, occupation position, good working conditions and rational stimulation. Other factors actuating confirmed instructors included occupation security and the length of vacations. These differences suggest that fiscal inducements, if decently applied, might hold persuaded non-teachers to see learning as a calling. Of class, there is besides a danger for those already on vocational classs of rationalizing their pick station hoc. Analysis by capable groups indicates that societal scientific discipline pupils and instructor trainees were more likely to see intrinsic factors as really of import compared to maths and scientific discipline and ‘other ‘ vocational pupils. Females were besides more likely than males to see these factors as really of import. There was no difference between white and colored. Mathematicss and scientific discipline and vocational pupils, on the other manus, were more likely than teacher trainees and societal scientific discipline pupils to see extrinsic motives, such as occupation position and public perceptual experience of occupation and salary as really of import. This, possibly, explains why pupils from some topic groups were less likely to desire to learn. This is consistent with Smithers and Hill ‘s ( 1989 ) survey which found that mathematics and scientific discipline pupils were less likely to see such intrinsic motive as of import in their calling determinat ion. They were besides more likely to comprehend instruction as offering intrinsic wagess and person-oriented satisfaction than extrinsic wages. Assorted scientific discipline and humanistic disciplines pupils, on the other manus, were more likely to be people-oriented, and therefore more likely to be attracted to learning. The three of import perceptual experiences of learning that explained most of the differences between instructors and non-teachers were occupation satisfaction, instructors ‘ work load and calling chances ( Table 3 ) . Those who perceived learning as honoring were 4.5 times every bit likely as those who did non cognize or did non reply, and 4.52 ( 20 times ) every bit likely as those who disagree to be confirmed instructors. Therefore, we might reason that learning appealed to corroborate instructors because they believed that learning could offer them the values they looked for in a occupation. For illustration, confirmed instructors were more likely to comprehend instruction as a honoring calling than their non-teacher opposite numbers. They tended to hold a more positive perceptual experience of learning. They were more likely to comprehend instruction as offering occupation security, good calling chances and publicity chances. They were besides more likely to hold that lear ning offers the rational stimulation they looked for in a occupation. There is a danger of an component of tautology crawling into the theoretical account here. However, the same form besides appears when the theoretical account is run with merely that sub-sample who have yet to do a pick.Table 3 – Percepts of learning which explain differences in calling pickFactors act uponing calling pick Coefficients Teaching is honoring 4.5 Teachers ‘ work load is heavy 3.5 Teaching has good calling chances 2.4 Teaching offers greater occupation security 1.6 Teaching allows usage of academic cognition 1.5 Teachers are underpaid 1.5 Better chances for publicity in learning today 1.5 Teaching is lifestyle pick 1.4 Teaching is no longer a 9-5 occupation 1.3 Teachers ‘ wages are comparable 0.8 Teaching is high position profession 0.6 Teaching does non offer adequate rational stimulation 0.6 Own experience in school gives negative perceptual experience 0.4 Note: these pick factors were rated in degree of understanding on a graduated table from 1 to 3 ( agree ) Teacher trainees and societal scientific discipline pupils were the most likely to hold a positive perceptual experience of instruction, while maths and scientific discipline and ‘other ‘ vocational pupils were the least likely. For illustration, maths and scientific discipline and vocational pupils were more likely than teacher trainees to comprehend instruction as lacking in calling chances and publicity chances, and a dead-end occupation. Mathematicss and scientific discipline pupils were besides more likely than teacher trainees to describe that learning did non offer adequate rational stimulation and stimulation to aspiration. In general, confirmed instructors tended to hold a positive experience of school. Those who had a negative perceptual experience of school as a consequence of their ain experience were less likely to be instructors. Teaching did non appeal to non-teachers because they were less likely to comprehend it as offering them the things they looked for in a occupation. Negative perceptual experiences, nevertheless, did non set off those who were interested in learning. Confirmed instructors were, in fact, more likely than others to hold that instructors ‘ work load was heavy and that instructors were underpaid. However, if negative perceptual experiences of learning involved affairs that were of import to persons ‘ calling determinations, these could be a barrier. For illustration, non-teachers were more likely to rate calling chances and publicity chances as really of import in their calling pick, but were less likely to believe that learning can offer these. A bulk of pupils agreed that instructors ‘ were underpaid and merely 35 % saw instruction as a high position occupation, but non-teachers were more likely to rate these factors as really of import in the calling pick. This suggests that negative perceptual experience of instructors ‘ wage and their occupation position might non set off those who were committed to learn ing but might be a hindrance to those who did non wish to learn.Fiscal inducements and the determination to learnStudents were asked about their consciousness of, and the importance of, fiscal inducements for learning when make up one's minding upon a calling. When their responses were entered into the logistic theoretical account, the truth of foretelling who were likely to be instructors and non-teachers increased from 90 % to 94 % , while that for confirmed and fringy instructors increased from 80 % to 81 % . This shows that fiscal inducements did non dramatically change single calling programs, although they did do it easier for those who wanted to learn to travel into learning. As determiners of calling pick fiscal inducements were non every bit of import as the values people attached to a occupation and their perceptual experiences of learning. They did non look to hold much influence in carrying non-teachers into learning. These are people who have already made up their heads about their calling waies and would non be likely to be persuaded otherwise. Those who reported that they were most likely to be persuaded by these inducements were fringy instructors ( Table 4 ) .Table 4 – Reported influence of fiscal inducementsACareer determinationsAConfirmed instructor ( n= 550 ) %Marginal instructor ( n=621 ) %Non-teacher ( n=674 ) %Offer of preparation wages 78 78 36 Promise of deficit capable bursaries 40 54 24 Exemption of fees 75 76 36 ‘Golden handlock ‘ trade 32 60 33 The two inducements that were probably to act upon people ‘s calling pick were the offer of preparation wages and the freedom from fees ( Table 4 ) . Deficit capable bursaries appeared to be the least effectual ( because they apply merely to a subset of instances ) . Deficit capable bursaries and freedom of fees besides did non look to be effectual in carrying maths and scientific discipline pupils. Mathematicss and scientific discipline pupils were the most likely to be influenced by the ‘golden handlock ‘ trade compared to pupils in other capable groups, and least likely to be influenced by the offer of preparation grants. Male and female pupils did non look to demo any difference in their responses to these fiscal inducements. Exemption of fees appeared to be the most effectual in act uponing the calling determinations of colored pupils. These findings have ( sometimes negative ) deductions for policies to increase ITT enlisting of cultural minorities and those in shortage topics. Training grants and deficit capable bursaries were the two inducements most widely known among pupils and proved to be most influential in acquiring those who were interested in learning take up teacher preparation. It was effectual in pulling those who were already interested in learning, but non those analyzing shortage topics at university. Training wages made it easier for some to give up their occupation, but surely did non move as a ‘carrot ‘ to those who had non considered learning. Many had applied for class entry before the strategies were announced, while others would hold gone into developing anyhow, though much later, after they have saved up plenty. This point was clearly illustrated by PGCE pupils in the focal point group interviews. English PGCE pupils: Anna: A I umm.. I mean the thing is because I applied truly early on the class truly truly truly on and I knew that I wanted to make it, and I ‘d already taken a twelvemonth to work to seek to salvage some money up and so really it ‘s a surprise when the preparation wages were announced. Michelle: A Like me I applied before the wage was introduced. I am like Anna, I applied to make the class and, and was accepted on the class before the preparation wage was announced so it was a nice surprise – and precisely the same I did n't wholly expect how much it likely would be to make it, and I ‘m populating at place. I mean I ‘m really non even paying rent but I ‘m driving a auto everyday and you know, so the small disbursal I did n't even expect before. Nina: A I think because I sort of applied late on and I had n't truly thought about developing wage did n't truly you know have n't been maintaining up with that so I was n't certain, but I guess I merely knew that because it ‘s what I truly wanted to make that I would hold the support of my parents I guess so I knew that I ‘d be able to fight through this with my parents. Just being in that lucky state of affairs and you knowaˆÂ ¦ Hannah: I had the promise of that support from my Dendranthema grandifloruom and pa every bit good which, which because I did n't cognize when I was traveling to acquire this preparation wage because I live in the Isle of Man and they have different regulations and everything, but I was merely so alleviated when I didaˆÂ ¦ Jemma: A I would hold merely done it a batch subsequently. I would hold done it like 10 old ages down the line if they have n't offered the wage. Nicola: A I would hold done it subsequently every bit good ( Jemma, and Edward would hold done it subsequently every bit good )APGCE history pupilsAADent: I suppose the inquiry to inquire about our motive is which of us was motivated by the 6,000 grant. I personally was n't. Antony: I was n't because I applied before. Dent: In retrospect, the same I did n't gain when I applied because I want to learn, but now cognizing how much it costaˆÂ ¦ . Tom: Lapp here Andy: I applied before. It did n't pull me, I merely come in beforeaˆÂ ¦ Queen city: I likely would possibly hold waited for two or three old ages until my kids are older and I would n't necessitate to pay child care.APGCE maths pupils besides applied before the policy came into topographic point and for some it did do it easier for them take up preparation.AMarnie: I applied before. Toby: So do I. ( There was general understanding – pupils nodding their caputs ) Fran: I was traveling to use about 3 or 4 old ages ago. I really got the application signifier, decided where I was traveling to use to and I was gaining about 14,000 lbs at that clip, non a immense sum of money but so the grant that I would hold got for making the PGCE was 1,000 lbs and I thought that was stupid I ‘m traveling to run into so much debt, what ‘s the point, you know, I ‘ll set it off and I ‘ll seek something else, so I tried another twosome of occupations umm, and so when I decided that I was traveling to reapply decidedly at the clip they said you ‘d acquire two and a half thousand lbs and so when they say you ‘ll acquire 6 thousand lbs it all coincided with me using, I said great truly good, truly good. Interviewer: So you ‘ve already made the determination even before these policies came into being, but that policy did assist you. Fran and Catherine: Oh yeah. Lack of promotion sing these inducements seemed to be an issue. Some remarks made by pupils in their questionnaire returns with respects to these inducements included: Throughout my degree class, no one really came to carry us to travel into instruction. 3rd twelvemonth Law pupil I am interested in learning but non certain how to acquire into it, whether my jurisprudence grade is adequate, and what sort of makings I would necessitate. ‘ 3rd twelvemonth Law pupil There should be more promotion if the inducements were to be effectual. Many of us have non heard of these inducements at all. We are non cognizant of their being. 2nd twelvemonth Language & A ; Communication pupil I have considered instruction in the secondary sector but still undecided whether to travel into learning or non. The ground for my indecisiveness is the deficiency of information available. I do n't hold any hint of what to make. 2nd twelvemonth Accountancy pupil Had no information about instruction, instead acquire a occupation. Have non been given any information sing being instructor.DecisionThis survey reminds us that simply presenting fiscal inducements to enroll instructors is non plenty. Individual determinations to learn depend, to a big extent, on the values attached to a occupation and perceptual experiences of learning. My findings reveal that there are cardinal differences between non-teachers and confirmed instructors as to what they look for in a occupation and in their perceptual experiences of learning. This survey and that of Smithers and Hill ( 1989 ) revealed that those who had non considered learning were more likely to comprehend it as offering intrinsic wagess and person-oriented satisfaction but were more likely to be motivated by extrinsic wagess. On the other manus, those who go into learning were non likely to remain on unless their experiences with pupils and the school, in general, are honoring. Clear lessons emerge, non merely for policymakers, but besides principals and school de cision makers. Teaching must be seen as an attractive and financially rewarding calling. At present, policy is excessively much focused on instructor preparation and the inducements and barriers to that, and the move from developing to post. If these consequences are to be believed, so work to heighten the position and professional prestigiousness of instructors in ulterior calling will be merely as of import, long-run, in pulling high-quality pupils to the profession.