Wednesday, January 29, 2020

Agriprocessors - Muckrakers of the 21st Century Essay Example for Free

Agriprocessors Muckrakers of the 21st Century Essay Despite common belief, child labor still exists in the United States. In some areas more than others. The government defines child labor as work which, by its nature or the circumstances in which it is carried out, is likely to harm the health, safety or morals of children. There are companies in America that employ kids who; ââ€"  are under the required age to do jobs in dangerous environments ââ€"  are paid less than minimum wage ââ€"  are not even supposed to be in this country (illegal immigrants) Many of these companies would not be the first place you would look for illegal workers. One such company that was thriving from its illegal ventures was the Agriprocessors Inc. Kosher Slaughterhouse and Meats Packing Plant in Postville, Iowa. The so called â€Å"religious† CEO, Sholom Rubashkin was involved in many behind the counter activities. Besides the $35 million dollars he gained illegally through bank fraud, he was a strong supporter of child labor. His company helped provide fake documents for children who were either under-aged or illegal immigrants, so that they would be able to work for him. Kids as young as 13 were working on slippery, blood-covered floors, using ban-saws and other such limb-removing equipment to cut up livestock. They had little of the proper safety equipment. They were mostly paid minimum wage, but there were some kids that were paid â€Å"behind the counter† to do â€Å"low risk jobs, such as cleaning floors or transporting materials. What is now known as the Postville Raid, occurred in 2008. A large scale raid was performed by Homeland Security and the CIA. It resulted in over 400 arrests of both adult, and child illegal immigrant workers (pictures below). This is just one company that took advantage of children in need. There are many more out there that havent been caught. Not all companies that hire children use illegal child labor. There are plenty of organizations that help kids find jobs that will suit them and are actually able to do. One example of these organizations is Youth Employment Services with IYB. There are also businesses that hire older teens to do jobs such as running a cash register, or restocking shelves. Two examples of businesses that hire older teens are Wegmans and Rite Aid. The circumstances that caused the Postville Raid, were not at all uncommon in the early 20th century. Many children worked in dangerous environments, doing difficult jobs for very little pay. At one point, 19% of all children in the US had jobs. There were many types of jobs for children. They could work in mines, factories, mills, farms, and food processing. They worked long shifts (12 hours was common) and were lucky if they make 80 cents in that time. The government passed few laws regarding these issues at the time. Today’s government is doing its best to shut down any company or business that uses illegal child labor. The problem is that these illegal activities are getting harder and harder to spot. It used to be that children needed to worry about bad working conditions. In modern times, children are being used in downright illegal activities. For example, children are used to transport/smuggle illegal goods throughout the United States. In general, the issues of child labor have changed since the 1900’s. The main difference that separates the modern era from the 20th century, is the existence of laws that protect children and prevent them from performing dangerous jobs. The pictures below are from the Postville Raid. I learned about it from a show I saw on the Discovery channel. There may be a documentary on netflix. if you are at all interested, I would highly recommend watching it.

Tuesday, January 21, 2020

War as Transformation Essay -- Warfare Violence Essays

War as Transformation Many people look for reason in warfare. The reasons humans decide to kill each other are varied. Many wars start over land, difference of religion and culture, or economic stress. While there have been many wars over the years that man has inhabited this planet, World War I sticks out because of one incident that took place during the war. On December 25th, 1916 the Waring factions took essentially a "Christmas break" from their fighting, and went into enemy territory. They shared food and drink, and exchanged pictures of loved ones. They laughed and sang and tried to cross language barriers that the day before seemed insurmountable. The following day, they returned to their trenches, reinstated the boundaries of the war and began to fight anew. Even to this day, war is sometimes suspended for religious reasons, and no one finds this absurd or shocking. Recently, many Serbians were mad at President Clinton because he did not suspend bombing of Croatia during a holiday. As if war has a scheduled time and place. World War 1 was significant to this century because it was a war that involved peoples from practically every continent for the first time in history. It is ironic to think that the destructive force of war was something that , in a sense, brought many peoples of the world together for a common cause whether it w as the Allied cause, or the German or Russian cause. Looking at this war as an example of most wars, the causes of warfare stem from some sort of disagreement. Many of these disagreements derive from human insecurities about change. Fear of change drives people to hold tighter to their traditions and customs. When change is slow and progressive people may mutter under their breath, di... ...rks successfully. That is why people are so dependent on it. It is much easier to break someone's spirit with brute force than to use intellect and reason. War as a transformation process will continue unless people see that the same evolutionary processes of change in society can be implemented through negotiation. But these types of processes are slow and involve a willingness to be open to change. People have to get the idea in their head that change is inevitable, it is what life is based on. The status quo can not remain forever. It is only through this realization and openness to new ideas that war as a machine of progress can ever be stopped . Skilled leaders need to motivate people to negotiation, and to acting without aggression. To lose the 'us against them mentality' should be the ultimate goal of all societies and peoples. Every day should be Christmas.

Sunday, January 12, 2020

Summary of Management Consultancy

CHAPTER 1: OVERVIEW OF MANAGEMENT CONSULTANCY SERVICES BY CPAs Introduction to the World of Consulting * Consultants are not all CPAs. Anyone can be a consultant. However, to prosper in consultancy, one has to have the expertise. The most compelling nonmonetary reasons people enter the consulting field are: 1. Sharing their knowledge to help their clients. 2. Building business network and take a step up in one’s corporate career. 3. Having no boss, being independent and making their own decisions. 4. No fear of being laid off. 5. Having a flexible source of income. 6. A means of giving back to the community by providing expertise and assistance in community-based projects. Evolution of MAS The primary factors that contributed to the emergence and growth of management consultancy are: 1. Growth in size and complexity of business. 2. Difficulty in conducting and managing a business. 3. Greater competition among businesses so that new management techniques will have to be applied. 4. Recognition of the importance of accurate and timely information in decision-making. 5. Inability to have a complete line-up of professional management. Developing Trends Management consultancy now specializes in information systems, automated offices, financial analysis and modeling budgeting and cost controls, organization structures, personnel compensation, strategic planning and a host of other areas. * Another trend has been the improvement of business education. * The quality undergraduate and graduate programs in business are producing better-trained entrants into the ranks of management consulting profession. As a result of this infusion, management consulting is becoming a catalyst for advancement of better management concepts and techniques. Technological developments have occurred at a breathtaking pace in such areas as information sciences and decision sciences. * Computer hardware and software, together with data communication and robotics represent powerful tools for business management. Future Prospects A veteran management consultant makes the following predictions: 1. Management consulting will become even more specialized. 2. The consultant’s orientation will be towards being an insight-provider, creator and sharer of information. 3. Management consulting firms will tend either to remain small or to become quite large. Small firma will prosper by focusing upon narrow areas of specialization while large firms will have to develop and offer a wide range of services to sustain their high costs of operations. 4. As consultants grow in number, they will develop more sophisticated means of marketing their services. 5. Bright graduates of accounting, management and business schools will continue to be attracted to careers in management consulting. The Consulting Industry Most definitions of consultancy would include: . Information technology 2. Consulting and system integration 3. Corporate strategy 4. Operations management 5. Human resources management 6. Outsourcing The Main Types of Consultant Firms 1. IT Firms (for example, IBM’s purchase of PwC Consulting) – to increase revenue 2. Accounting firms offering consultancy 3. Major Consulting Only Firms 4. Independents Professional bodies such as PICPA off er professional training and accreditation and provide a forum for all-important networking. Career in Consulting Firms (in ascending order of seniority) 1. Analyst – responsible for gathering information and processing it for the consulting team. 2. Consultants – undertake the evaluation of the client business and make recommendations on its behalf. 3. Senior Consultant or Managers – more experienced consultants that have the responsibility of leading a consulting team. – would typically have 3-5 years of consulting experience. – would be more involved in dealing with members of the client team. 4. Business Development Managers – are responsible for developing the firm’s products and building its relationship with clients. would be involved in some large, complex consulting projects at a strategic level. – most would have 5-10 years of consulting experience. 5. Directors (or Partners) – are the most experienced consultants, who take on responsibility for the development of the organization as a whole and who lead its strategic development. – would maintain contacts wi th senior personnel in the client companies and would have overall responsibility for projects. – would have 10+ years of consulting experience. Nature of MAS by Independent Accounting Firms Management Advisory Services (MAS) by independent accounting firms can be described as the function of providing professional advisory (consulting) services, the primary purpose of which is to improve the client’s use of its capabilities and resources to achieve the objectives of the organization. Management Consultancy can also be described as an independent and objective advisory service provided by qualified persons to clients in order to help them identify and analyze management problems and opportunities. 2 types of encounters with clients: . Consultation- providing advice and information during a short time frame. The advice will be definitive when the consultant is fully aware of the situation and possesses sufficient expertise to require more intensive study or investigation. 2. Engagement- consists of that form of management advisory or consulting service in which an analytical approach and process is applied in a study or project. This approach typically involves: a. Ascertaining the pertinent facts and circumstances b. Seeking and identifying objectives c. Defining the problem or opportunity for improvement d. Evaluating and determining the possible solutions e. Present findings and recommendations f. Implementing the solution, if appropriate And following the client’s decisions to proceed, the independent accounting firm may also be involved in: a. Planning and scheduling actions to achieve the desired results, and b. Advising and providing technical assistance in implementing In combination with knowledge and experience in such areas as: a. Organization and management methods b. Office and management functions c. Systems and procedures d. Data processing methods e. Quantitative methods f. Financial management To produce solutions such as: * A management information system * A sales reporting system * A cost accounting system * A work measurement program * Improved production control * An organization plan with statements of duties and responsibilities, or * An electronic data processing system Rationale of Using Management Consultants A management consultant is hired for at least four valuable reasons: 1. Independent Viewpoint This enables him to see the true nature of the problems and distinguish between feasible and infeasible solutions. Since, he is not involved in the internal policies of his clients, his suggestions are considered unbiased. 2. Professional Advisor and Counselor Business firms generally prefer CPA consultants because of their academic training and examination requirement for the CPA certificate. 3. Temporary Professional Service The use of consultants will be probably less expensive to the company than hiring new managers or employees to provide professional advisory services. . Agent of Change In providing solutions to the client’s problem, changes may have to be made to the organizational structures, to procedures and to job responsibilities. Independent Accounting Firm’s Role in MAS â€Å"To provide advice and technical assistance which should provide for client participation in the analytical approach and process. Specifying this as the proper role recognizes both th e appropriate place of MAS and the realities of practice. This is the only basis on which the work should permit it to be done. * The accounting firm should avoid making management decisions or taking positions that might impair the firm’s objectivity. CPA’s Objective in Engaging in MAS â€Å"To utilize the essential qualifications it has available to provide advice and technical assistance which will enable client management to conduct its affairs more effectively. † Essential Qualifications: 1. Technical competence 2. Familiarity with the client’s finance and control systems and his business problems. 3. Analytical ability and experience in problem solving. 4. Professional independence, objectivity and integrity.

Saturday, January 4, 2020

Essay Impact of Stalanism on the Soviet State - 1041 Words

The concept of Stalinism, being the ideologies and policies adopted by Stalin, including centralization, totalitarianism and communism, impacted, to an extent, on the soviet state until 1941. After competing with prominent Bolshevik party members Stalin emerged as the sole leader of the party in 1929. From this moment, Stalinism pervaded every level of society. Despite the hindrance caused by the bureaucracy, the impact of Stalinism was achieved through the implementation of collectivization and the 5-year plans, Stalin’s Political domination and Cultural influence, including the ‘Cult of the Personality’. This therefore depicts the influence of Stalinism over the Soviet State in the period up to 1941. In the period before 1941,†¦show more content†¦The 3 5-year plans focused on heavy industry, as well as an emphasis on electricity, coal, oil and steel. The latter sections of industry greatly increased including coal (million tons) rising to 128 in 1937. Although during this time period, famine and forced labour occured, the 5-year plans were a success. Through the implementation of Collectivization and the 5-year plans, it can be seen how Stalinism impacted upon the economy, and thus the Soviet State. Although collectivization and the 5 year plans were a success, Stalinism faced its primary negative impact through these polices; the Bureaucracy. This is a system of government in which lesser members of political parties make most of the important decisions or control the happenings of the state. The peasants were the ones carrying out Stalin’s policies; however, they were working for nothing, which resulted in quotas not being met, forcing the Bolshevik in charge of that sector to lie. Plans were developed to try and contain the bureaucracy. Alexei Stakhanov allegedly cut 16 times the normal amount of coal in one shift. Stalin and the government used this to provide ideological incentive for the workers, thus inventing the ‘Stakhanovites’. Despite this however, the bureaucracy was to remain, serving as the foremost negative impact to Stalinism. Stalin’s unquestionable dominance over the Bolshevik party and their actions highlights the impact of Stalinism