Biography of Madame Bovary essays

Biography of Madame Bovary essays In every society there is a middle class. Individuals in this category don't have the luxuries that the elite few have, but they are far from living on the streets. They are stuck in the middle. There has to be some sort of influence that makes the middle class people think that way. One such influence was the period of Romanticism. Some people tried to make this dream a reality, and they wound up worse than they started. Such was the case of Emma, in Gustave Flauberts Madame Bovary. However, her results were tragic as she could not achieve that lifestyle she was looking for. In the 19th century, bourgeois women in France wanted to live a romantic life, as characterized by the influence of society. Emma Bovary had a dream of living in the high society. This dream came from her love of novels, especially romance novels. During the nineteenth century, Romanticism was alive in literature and art. It displayed exciting and emotional lifestyles, as opposed to ordinary life. The German poet Friedrich Schlegel defined Romanticism as literature depicting emotional matter in an imaginative form. For part of Emmas youth, she lived in a Catholic convent. She was essentially shut off from the exciting world that she yearned for, so she had to find ways of amusing herself. One of these ways was through reading romance novels. Once a week at the convent, a spinster came to mend the linens. She let the girls read the books she brought with her, and Emma took an instant liking to them. She found herself lost in a dream world of romance. Emma read books by authors like Sir Walter Scott, and she identified with the girl in the castle who watched from a window as her lover came galloping on a h orse. They were all love, lovers, sweethearts, persecuted ladies fainting in lonely pavilions, postilions killed at every stage, horses ridden to death on every page, sombre forests, heartaches, vows, sobs, tears and kisses, little ...

Practice Stress and Intonation for English Students

Practice Stress and Intonation for English Students It is often surprising at how focusing on the stress - timed quality of English helps students improve their pronunciation skills. Students often focus on pronouncing each word correctly and therefore tend to pronounce in an unnatural manner. By focusing on the stress - timed factor in English - the fact that only content words such as proper nouns, principle verbs, adjectives, and adverbs receive the stress - students soon begin sounding much more authentic as the cadence of the language begins to ring true. The following lesson focuses on raising awareness of this issue and includes practice exercises. Aim: Improving pronunciation by focusing on the stress - time nature of spoken English Activity: Awareness raising followed by practical application exercises Level: Pre - intermediate to upper intermediate depending on student needs and awareness Lesson Outline Begin awareness raising activities by reading an example sentence aloud to the students (for example: The boys didnt have time to finish their homework before the lesson began). Read the sentence the first time pronouncing each word carefully. Read the sentence a second time in natural speech.Ask students which reading seemed more natural and why it seemed more natural.Using the ideas students come up with, explain the idea of English being a stress - timed language. If the students speak a syllabic language (such as Italian or Spanish), point out the difference between their own native language and English (theirs being syllabic, English stress - timed). Just this awareness raising can make a dramatic difference in such students abilities.Talk about the differences between stressed words and non-stressed words (i.e. principle verbs are stressed, auxiliary verbs are not).Write the following two sentences on the board:The beautiful Mountain appeared transfixed in the distance.He can c ome on Sundays as long as he doesnt have to do any homework in the evening. Underline the stressed words in both sentences. Ask students to try reading aloud. Point out how each sentence seems to be approximately the same length in stress - time.Ask students to look through the example sentences and underline the words that should be stressed in the worksheet.Circulate about the room asking students to read the sentences aloud once they have decided which words should receive stresses.Review activity as a class - ask students to first read any given sentence with each word pronounced followed by the stress - timed version. Expect a surprise at the quick improvement students make in pronunciation (I am every time I do this exercise)!! Another approach can help students improve their stress and intonation skills is sound scripting. Sound scripting has students highlight content words using a word processor. You can take it one step further with this lesson  helping students learn how to choose the focus word to improve pronunciation. This quiz  on Content or Function Words can be used to help students test their knowledge of which words are function or content words. Pronunciation Help - Sentence Stress Take a look at the following list of stressed and non-stressed word types. Basically, stress words are considered CONTENT WORDS such as Nouns e.g. kitchen, Peter(most) principle verbs e.g. visit, constructAdjectives e.g. beautiful, interestingAdverbs e.g. often, carefully Non-stressed words are considered FUNCTION WORDS such as Determiners e.g. the, a, some, a fewAuxiliary verbs e.g. dont, am, can, werePrepositions e.g. before, next to, oppositeConjunctions e.g. but, while, asPronouns e.g. they, she, us Mark the stressed words in the following sentences. After you have found the stressed words, practice reading the sentences aloud. John is coming over tonight. We are going to work on our homework together.Ecstasy is an extremely dangerous drug.We should have visited some more castles while we were traveling through the back roads of France.Jack bought a new car last Friday.They are looking forward to your visiting them next January.Exciting discoveries lie in Toms future.Would you like to come over and play a game of chess?They have been having to work hard these last few months on their challenging experiment.Shakespeare wrote passionate, moving poetry.As you might have expected, he has just thought of a new approach to the problem.

Violence and civil rights struggle Essay Example | Topics and Well Written Essays - 1000 words

Violence and civil rights struggle - Essay Example Martin Luther King and Malcom X arose to fight for the position of the blacks in the America community, and today they are acknowledged for the moves. What are the different takes on violence and civil rights struggles? Blacks suffered discrimination in America on housing and employment as well as abuse and lynching from whites and never exercised the right to vote. This was regardless of the fact that slavery in the United States ended in the late 19th century, as the struggle of the black population against the ill treatment brought about the early activists such as Martin Luther King and Malcolm X. However, although the two individuals among others shared the same thought of ending violence on African American, there takes on violence and civil rights struggle were different. Martin Luther, for example, advocated for peaceful demonstrations for he was against violence of any kind in the society. He believed that peaceful demonstrations would lead to opening up of a room for negoti ation between martin whites and the African Americans. On the issue of the civil rights, martin Luther advocated for human rights where everyone in the nation had equal treatment regardless of race. In the times of Luther King, despite the fact that slave trade and forced labour were no long dead, discrimination and racism was very popular. Malcom X, on the other hand, was revolutionary and radical. He preached independence through the necessary means possible and hence advocated for violence. He is very much unlike Martin Luther King who preached non-violence and obedience philosophy; a similar approach to Gandhi’s during the struggle in India. A combination of the two activists approaches although quite contrasting brought a strong support on the black American movements in relation to violence and discrimination. They brought some life In the face of the struggle and hence why they are prominent and make a huge part of the African America. Malcom X was brought to the limel ight as he was the leader of the demonstrating Muslims, the papers and the radio speaking of the events that had happened at the Lenox Avenue. He can be described as a non-violent man but on the other hand a strong willing man, ready to rally crowds through violence if need be, to protect the rights of other individuals. At the time of these happenings, the whites are said to have not been bothered by the revolution of the blacks unless it threatened the status quo. Movements for civil rights are the political movements that were uprising at the times of people like martin Luther King Jr. and Malcom X that took the form of civil resistance. The main aim was to bring about nonviolent aims of resistance but they were accompanied by civil unrest and armed rebellion. What are the consequences of violence becoming part of civil right struggles? Maclom X was one of the renowned Muslim leaders and a Lenox avenue fraces brought him to light after being reported in The Amsterdam News to have told the police officials, â€Å"we do not look for trouble, in fact we are taught to steer clear of trouble. We do not carry knives or guns, but we are also taught than when one finds something that is worthwhile getting into trouble about, he should be ready to die, then and there for that particular thing.† This ensued after the police were holding back a man who had witnessed an incident at the Lenox Avenue and told the Moslems that one of their brother had been beaten by a police man. At the police station, a crowd of Muslims swelled led by Malcolm X

Diagnostic Assessment of an Arabic Speaker Essay

Diagnostic Assessment of an Arabic Speaker - Essay Example From this study it is clear that the big number of vowels in the English language increases the chances of wrongly pronouncing English words by native Arabic speakers whose first language has lesser vowels. As such, some vowels in English and their corresponding sounds might not exist in Arabic. A good example is Shouq’s pronunciation of ‘can’ as ‘cen’. The ‘a’ sound in such a word is not found in Arabic, and anyone who borrows from their Arabic vowels to read English words will make this pronunciation error. Another word that she pronounced wrongly according to this error is ‘hard’ which sounded like ‘hed’. Moreover, the word ‘that’ was pronounced as ‘thet’.This paper highlights that  Arabic speakers have the problem of replacing ‘t’ with ‘d’ in a word regardless of whether it appears in the middle, start or end of the word. An example is the word ‘nati ve’ that Shouq pronounced as ‘nadive’. This interchanging of ‘t’ and ‘d’ is also evident in the word ‘factor’. Being a native Arabic speaker, Shouq pronounces this word as ‘facdor’, putting a ‘d’ in the place of a ‘t’. An example of such an error occurring at the beginning of a word is with the pronunciation of the word ‘telephone’ which tends to sound like ‘delephone’. This segmental error that is common among native Arabic speakers learning English as a second language is due to the placement of the tongue when pronouncing the words.

Directing and Acting an Extract FromA View From he Bridge Essay Example for Free

Directing and Acting an Extract FromA View From he Bridge Essay Directing and acting in an extract of the book was great fun. Especially the extract that we had chosen as it set a challenge, with many events that have to be dealt with maturely. Plot/ Theme We choose the scene of when Eddie kisses Catherine and Rodolfo because we felt that it was a scene of great importance to the structure of the play. Eddie before hand had shown very little jealousy of Rodolfo and Catherine, but in this scene it is the first time we can clearly see it. This display of jealousy also turned Eddies and Catherines relationship, then again their love and friendship had been rumbling ever since Rodolfo had arrived, but this really was the moment where the relationship had really become obvious that it had completely changed from the start of the book. This fight also results in Catherine leaving the home, another point in the play that is very important. I dont now about the rest of the group, but I also choose this section because it was a challenge worth taking on. I knew that many of the other people would choose the immigration officers section, but that seemed very boring and so I thought this section would be a better, more challenging section. This section really deals with the power of Catherines love for Rodolfo and how the love that once fell apon Eddie had gone. Catherines love for Rodolfo was so strong that she abandons the father she had cared for all her life. On a less serious note it also deals with the seriousness of drunkenness, as it can cause huge problems and can also make you do really stupid things, things that youd never do, like kiss people that youd never kiss. Characterisation This section also allowed us to reveal huge amount about the characters. Rodolfo: Rodolfo reveals a huge amount about his character, especially when it is such a small section, but then again it shows how important this extract is to the play. It is quite clear that Rodolfo loves Catherine, so much so that hed be willing to put his life and dignity on the line just to be able to love and to be with her. This is very clear when he gets into a fight with Eddie, although he already knew that hed be beaten (When he was boxing with Eddie, he had been hurt by eddies punch). Now this is shown particularly when Rodolfo tells Eddie Dont (pulls on Eddies arm) Stop that! Have respect for her! Now the pull of the arm was very important, and the whole way in which Rodolfo acts out his words afterwards. Now through out the play we had all thought, including Eddie himself had thought that Rodolfo was a soft touch, a man who didnt really like the prospect of a fight. But this scene reveals that he is willing and when he says Dont say that to me! Rodolfo flies at him in attack. It reveals a whole new Rodolfo. It is also the first time Rodolfo style in talking about the bird being freed. It shows that he knows how to make a women happy with words saying Catherine. If I take in my hands a little bird. And she grows and wishes to fly. But I will not let her out of my hands because I love her so much, is that right for me to do? I dont say you must hate him; but anyway you must go, musnt you? which is exactly what Catherine wanted to hear. Catherine: Catherine reveals very little in comparison to Rodolfo as she, for most of our extract is in the background of Eddies and Rodolfos argument. But even then she reveals one very important factor, and that is that she wants to leave home with Rodolfo, the past love for Eddie had not gone but the desire to be with him everyday had. Catherine shows this in very obvious places such as when she says Im going with him it is quite clear that she is wanting to get away. She also shows the first sings of being afraid of Eddie (trembling with fright) I think I have to get out of here. The easiest ways to show this desire to get away would be to, when she had has her arm held by Eddie, is to rip it away in aggression I think I cant stay here no more. ( she frees her arm, steps back towards the bedroom). Now this done aggressively would surely give Eddie the sign that she doesnt want to be there anymore and hopefully the audience as well. Eddie: Eddie, out of the three characters reveals the most. He fina;;y shows just how much he wants Catherine by kissing her. He then reveals to Catherine what he thinks of Rodolfo by kissing him as well. Beforehand he had repeatedly told Alfieri he just aint right Of course it is a big issue abut why Eddie kissed Rodolfo. He had always considered Rodolfo to be homosexual Yeah, but if he aint right, Mr Alfieri, you mean to tell me-. He sang, danced, and had blonde hair, mentioning all three to Alfieri, but was the kiss really used to prove that what he had thought was true? The truth was that Eddie didnt want to lose Catherine, to nobody, so he tries in anyway possible to try and put her of him. Eddie also demonstrates just how aggressive he can be. We show this when he repeatedly grabs her arm to stop her from walking away Pack it up. Go ahead. Get your stuff and get outa here. (Catherine instantly turns and walks towards the bedroom and Eddie grabs her arm) Where you goin? But Eddie also reveals a soft side to him. This is very obvious as Eddie starts to cry Im sorry, Eddie (She sees the tears in his eyes) This is the first time we see Eddie with real emotions for anyone, not even Beatrice. We can only hope that in order to show this on stage is to make it as meaningful as possible. Dramatic Qualities Now putting this all on to stage was not easy to say the least. As students it was very hard to get the love scene at the start right, but the hardest was definitely the kissing scenes Eddie had to perform. We as a group had to first agree on the various roles we were to play, Haakon agreed to play the part of Rodolfo, Natasha as Catherine and myself as Eddie. The first hard task we had to overcome was to make the first scene, the love scene between Rodolfo and Catherine to look serious, and to look like they mean what they say, with love and affection. We had to use the basic skills in which to make the scene look realistic. When they spoke, they held hands, looked straight into each others eyes. We also tried to make the conversation very flirty, for instance when Catherine says I love you! Rodolfo. I love you! we made Natasha hug Haakon to try and convey to the audience that the words had deep meaning. I thought the real advantage to doing this section was that if we achieved an atmosphere of tension between Rodolfo and Eddie then it would look brilliant. And all we needed to do was to have some very long, uncomfortable pauses. There were some really obvious places to use silence to develop the tension, but we choose to focus on when Rodolfo walks back into the Main room to discover Eddie, drunk. We tried to make it as if Eddie is shocked at Rodolfo for even being there and that he was even lost for words until he regains his voice, tries to act all hard again and aggressively points his finger at him. We also thought that at this time Eddie would be ready to leap at Rodolfo so we made sure that he couldnt by making Natasha stand in between the two, acting as a sort of a barrier. Another important part to the structure of the play is the increase of Rodolfos aggression. When he comes on, he comes out with Beatrice went to buy presents for her mother Now this we thought sounded very arrogant, as if to say that shes mine kind of way, so we made sure that he looked as confident as he sounds. So by making sure he stood up tall and talked with a deep voice and without stuttering. But this all changes when they start arguing so we have to try and show a little more timid-ness. We tried to show this in the remainder of his lines, the best example being yes, shell by my wife. Here he has just answered back to Eddie, so he knows that hes gone too far. So now he knows a fight is unavoidable and so he looks frightened and therefore starts to stutter his words. Haakon also has to look less rigid in posture to get this effect. So that it looks as if Eddie is bigger again. Things like the voice must be developed, which was hard as it had to sound like a real American Italian accent to enable to make the play realistic. So instead, we agreed between ourselves that wed all say the lines in our natural voices, otherwise the audience would be laughing at our efforts when they ought not to be. The two hardest parts to the extract was the two issues that Eddie had to perform on Catherine and Rodolfo while at the same time having to have a fight scene. The kissing of Catherine was easier. It just took me to have my back to the audience so that when I had my head close to Natashas, the audience could not see if our lips met. But with the combination of Natashas reaction of squirming around, and my body being rigid, it looked very much like we were kissing. Now the fight scene had to look realistic, not just an immature half effort towards another vital important part in the play, but at the same time we had to make sure that Haakon was going to be safe. Our basic plan was to do a judo trip across my leg, then pick him up by his tie and collar and kiss him on the cheek. Review Analysis Now considering how short a time we had to prepare for the performance, I thought that what we achieved was really a great effort from the whole group. In particular things like the kissing scenes where we dealt with the situation maturely, and it was so realistic that a lot of people asked afterwards if we actually kissed. But the thing I was most pleased with, mature approach we took to the challenge of this very difficult extract. There were a lot of places in the section the actors could have laughed through, but we all took the whole situation seriously. I think on a weaker point, that we failed to make the situation with Eddie and Rodolfo tenser then i think we could have managed. We all got very nervous on stage and so we rushed through our lines, creating very little suspense when it really have ought to. Another bad point was we failed to keep Haakon safe when performing the fight scene. He fell quite badly. But in general our section of the play was a great experience to act and direct in.

The Character of Daisy Buchanan in The Great Gatsby :: The Great Gatsby

The character of Daisy Buchanan has many instances where her life and love of herself, money, and materialism come into play. Daisy is constantly portrayed as someone who is only happy when things are being given to her and circumstances are going as she has planned them. Because of this, Daisy seems to be the character that turns Fitzgerald's story from a tale of wayward love to a saga of unhappy lives. Fitzgerald portrays Daisy as a "doomed" character from the very beginning of the novel. She seems concerned only of her own stability and is sometimes not ready to go though what she feels she must do to continue the life that she has grown to know. She tells that she only married Tom Buchanan for the security he offered and love had little to do with the issue. Before her wedding, Jordan Baker finds Daisy in her hotel room, "groping around in the waste-basket she had with her on the bed and pull[ing] out [a] string of pearls. "Take 'em down-stairs and give 'em back.... Tell 'em all Daisy's change' her mine... She began to cry - she cried and cried... we locked the door and got her into a cold bath." (Fitzgerald 77) Â   Money seems to be one of the very top priorities in her life, and everyone that she surrounds herself with, including her daughter, seem to accept this as mere fact with her. She lives in one of the most elite neighborhoods in the state, in one of the most elegant houses described in the book, and intends very much for her daughter to grow up much like she has. "And I hope she'll be a fool --that's the best thing a girl can be in this world today, a beautiful little fool." (Fitzgerald 24) She raves repeatedly of boats and large windows and halls where many a extravagant party is held. This only stands remind of her reliance on material goods and her stories of her gowns and home furnishings confirm this sad fact. Daisy is one woman who is at home in Bloomingdales, and shuns anyone who would be out-of-place at a gathering of societies richest and most pompous citizens. She is forever looking forward to showing off, and she exhibits such behavior when she parades her daughter around in front of guests like an inanimate object. So intimate in fact, that it seems as if Pammy was not even really wanted.

Accounting Standards Boards Essay

Increased globalization in the business world has brought to fore some of the issues and challenges that multinational businesses face in financial recording and reporting of foreign based operations. With operations based in different countries that operate under different accounting principles and with varying currencies, there has been a need for the accounting principles and standards to be converged. This has in the past nine years seen the accounting policy making suggesting a complete overhaul in the way financial statements are reported and a convergence between the US’s generally accepted accounting principles (US GAAP) and the International Financial Reporting Standards (IFRS). This has been through various meetings between the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB), two boards which determine these accounting standards. This paper therefore evaluates the history of the two boards and their relationship and looks at IASB equivalents to FASB original pronouncements. It also describes how a Master of Science in Accounting would prepare a student for an accounting profession. History of the Relationship between FASB and IASB US Financial Accounting Standards Board (FASB) is a board which is responsible for setting and improving financial accounting standards in the US and for governing and fostering preparation of financial reports by non-governmental organizations (Financial Accounting Standards Board, 2012).International Accounting Standards Board (IASB) on the other hand is also an independent board responsible for setting international financial reporting standards (IFRS Foundation, 2011). Whereas IASB and IFRS takes a principle based approach to accounting standards setting, FASB’S GAAP does this through pronouncements which are based or rules. They both put a lot of emphasis on income statements, balance sheet, statements of changes in equity and cash flow statements as key reports that are important in financial reporting. Over the past decade these two boards which determine the accounting standards in the world have been working towards ensuring that the financial reporting all over the world converges. The convergence concept first took root in the 1950s in response to the cross border capital inflows that were as a result of the economic integration after world war two. These efforts initially focused on reducing difference in accounting principles between major capital markets globally otherwise referred to as harmonization of the accounting principles. By 1990s the concept had changed into convergence which sought to build high quality financial reporting standards to be applied internationally (Financial Accounting Standards Board, 2012a). Both developed in the 1970s, FASB and IASC (international Accounting Standards Committee) a predecessor to IASB, set a trend for expanding international accounting standards and with the reorganization of IASC into IASB in 2001, the use of IFRS among various countries has progressed rapidly. For instance, over 100 countries and the European Union use these standards issued by IASB. The U.S. mainly uses its own issued US GAAP (Progress Report, 2011; Cain, 2008). IASB and FASB have been working together towards converging the IFRS and the US GAAP since 2002. Even China and Japan have been working to bring together their accounting standards with IFRS as at 2009. Over the past decade the pace of convergence has been very fast with the internationalization of standards growing rapidly. In 2010, Securities and Exchange Commission in the US issues a report supporting the convergence of these standards through incorporation of â€Å"the IFRS in the US financial system† (Financial Accounting Standards Board, 2012a). This implies that the US has been increasing exploring adopting IASB’s IFRSs, although there have been issues such as the fair value issues in IFRS and the cost of implementation that have slowed the progress. The IASB equivalents of the FASB original pronouncements As noted above, IASB’s IFRS takes a principle based approach to accounting standard setting as compared to FASB’s pronouncements which are viewed to be much stricter. In essence therefore, though IASB and FASB may address similar accounting concepts their approach to it may be different. It is these IASB’s equivalents to FASB’s pronouncements that bring the differences between GAAP and IFRS standards. Evaluating the FASB’s original pronouncements and IASB, the manner in which accounting concepts are approached can be noted. These are: whereas IASB’s IFRS requires that inventory costs of spoilage and idle capacity be excluded from the cost of inventory, FASB’s GAAP does not; IFRS requires yearly comparison of financial statements unlike US GAAP which only views comparisons as â€Å"desirable† but require three year comparisons; IFRS permits but does not require reporting of â€Å"comprehensive income† unlike US GAAP which requires it; IFRS classifies liabilities as non-current if refinancing is complete before the date of the balance sheet unlike GAAP which classifies it as so, if refinancing is completed before the financial statements are issued; and prohibition of extraordinary items from the financial reports by IFRS unlike GAAP which permits but to a restricted items which affect profit and loss (Deloitte, 2004; FASB Report, 2002). Other accounting concepts that differ between IASB and FASB’s original pronouncements are that IFRS requires that LIFO method of determining inventory cost be prohibited in IAS 2, unlike US GAAP which permits LIFO in SFAS 151, and that IFRS requires reversal of inventory write downs if given criteria are met unlike US GAAP which prohibits it. In addition FASB permits that inventory at net value be measured even if it is above cost unlike IFRS which restricts this to producers and broker-dealers inventories. FASB classifies the interest received and paid as operating activity in the cash flow statement unlike IASB which may classify it as financing, investing or operating activity. This leaves room for a number of interpretations. Furthermore, though FASB excludes overdrafts from cash, IASB includes it if it forms a critical and integral part of an organization’s cash base or cash management (Deloitte, 2004; FASB Report, 2002). Other IASB equivalents to FASB pronouncements are enumerated as shown below (Deloitte, 2004; FASB Report, 2002): -IFRS restates previous financial statements in the event of non-mandated changes in accounting policy, unlike FASB which includes cumulative effects current financial statement’s net loss and profits -IASB uses change in estimated method to evaluate changes in depreciation of assets, unlike FASB which used change in accounting policy that is the net profit or loss cumulative effect. -IASB uses cost recovery method for construction contracts when the completed percentage cannot be determined for sure unlike the USA GAAP which uses completed contract method -IASB does not recognize deferred tax due to the an asset or liability transaction that doesn’t affect accounting or taxable profit and is not a business combination in IAS 12 unlike the US GAAP recognizes this these through its lack of â€Å"initial recognition exemption† as addressed in SFAS 109. -US GAAP has special exemptions due to the provision of deferred tax such as leveraged leasing, intangible developments in the gas and oil industry and undistributed earnings -IASB uses a tax rate that is â€Å"substantially enacted† to measure deferred tax liabilities and assets, which can be left to a lot of interpretations, unlike FASB’s enacted tax rate which is sure and consistent -IASB uses rate applicable to undistributed earnings of an organization to measure the deferred tax on those earnings , unlike FASB which uses the higher of the tax rate between the one applicable to undistributed profits and the one applicable to distributed profits as addressed in SFAS 109 -IASB recognizes expense for share-based payment based on fair value of the payment whereas FASB recognizes this based on intrinsic value at grant date -IASB measures business combinations on the date of the acquisition whereas FASB does this on the date of consummation or closing date -IASB requires that recognizing a liability prior to acquisition restructuring be only if the one being acquired recognizes it under IAS 37, this is unlike FASB which recognizes it if the acquisition has already began -IASB recognizes in process R&D as an intangible finite asset or good will, unlike FASB which recognizes it as expense How MSA Program prepares student for professional Accounting A Master of Science in accounting program is very important for anyone who intends to pursue an accounting career in the future. This program prepares a student by providing knowledge on the various accounting principles that need be applied in accounting profession. It also makes a student be aware of the various accounting standards that are existing in the world, how each differ, and how accounting records and done in each. In addition such a program provides analytical and critical thinking abilities. In addition, it offers a global perspective on accounting practices and business issues and provides a framework for effective development for team building and leadership skills, and ethical decision making in business. Lastly it will enhance interpersonal and communications skills through interactions which seek to learn ways of solving problems and issues in the accounting and finance realm. All these are critical for a career as an accountant. Conclusion This paper has discussed the history of the FASB and IASB boards and their relationship and has looked at IASB equivalents to FASB original pronouncements. It has shown that standardized management accounting and controlling concepts that transcend national boundaries are increasingly needed with concern on the need of an internationalized Accounting and financial reporting standard to help in comparing of financial statements of countries from different countries and also to make it efficient and less costly for multinational companies when they are conducting financial reporting of their performance. IASB and FASB have made tremendous progress thus fur in their bid to converge the global accounting standards.

Not as Easy as 1,2,3 Essay

People, Work & Organizations- MGMT20124 Assessment 1- Report Case Study Not as Easy as 1, 2, 3 Contents Contents2 Executive Summary4 1- Introduction5 1. 1 Background to the report5 1. 2 Scope5 1. 3 Aims 6 2- Discussion7 2. 1 Organizational Justice7 2. 2 Perception errors 8 2. 3 Stress8 2. 4 Exit-Voice- loyalty ­-Neglect model8 2. 5 Team work 9 2. 6 Motivation9 3- Literature review10 3. 1 Organizational Justice10 3. 2 Maslow’s needs hierarchy theory12 3. 3 Expectancy theory14 4- Solutions and suggestions18 4. 1 Organisational Justice 18 4. 2 Stress 19 4. 3 Improving feedback process21 5- Conclusion22 References24 Executive Summary There are three purposes for this report. It attempts to indentify the problems in the case study Not as Easy as 1, 2, 3. Accordingly, it discusses about six main problems in ABC consulting firm that have negative impact on the organization effectiveness and the productivity of the objectives. These problems are; ABC consulting organization failed in implemented the organizational justice. Next one is the perception errors of Janet, the client manager and human resource director. The third problem is George was forced in the stress situation and George’s dissatisfaction about job and work behaviors which caused to the exit-voice-loyalty-neglect actions is the problem number four. The fifth is teamwork environment, processes and the last problem is ABC consulting failed to implement the motivation procedures in motivating its staffs. In addition, it also mentions about the theories which related to each problem. The second aim of this report is to explain the literature review of some theories that are related to the case study’s problems and solutions. Particularly, the organization motivation justice theory, Maslow’s hierarchy needs theory and the expectancy theory. Lastly, this report intends to discuss about the solutions and suggestions in relation to the case’s problems such as, develop consistent organizational justice system, the methods to relief stress, and implement probably feedback processes system. 1- Introduction 1. 1 Background to the report In recent years, organizational behaviors are very significant in every company which can have positive or negative impact on individuals, groups and structures within an organization for the purpose of applying such knowledge towards improving an organization’s effectiveness. It is because there are many issues need to be considered if an organization wants to be successful in managing people, and maximize their ability and capacity. Hence, each organization needs to create a consistent system that can motivate its staffs and also try to satisfy their needs in order to improve the productivity of the objectives. One of the motivate systems is organizational justice system which provides the fairness or distributive, procedural and interactional justice in the firm. Furthermore, there are many theories discuss about the methods that can be satisfied the employees’ needs such as; Maslow’s needs hierarchy theory and expectancy motivation theory etc. For example, Khin (2010) states that many Malaysian companies’ perspectives about the affect of organizational justice on employees’ job satisfaction, organizational commitment and turnover intention. They implemented the questionnaires around 300 employees about the distributive and procedural justice in a small to medium firms and the result showed that individuals were satisfy with their jobs, had more committed to the organizations and the organizational justice also provided appropriate working environment that can potentially heaps benefits like cost associated to employees retentions, influencing positive behaviors among employees, and thus achieve effectiveness and high productivity in the organization. 1. 2 Scope The case study Not as Easy as 1, 2, 3 focuses on several problems in ABC consulting firm. George was a new consultant staff in ABC firm who was employed by ABC because he impressed ABC’s human resource director and Janet, the client manger in the interview time. They said George was exactly sort of people they are looking for and promise him will get onto bonus system after three months probation. George was assigned in a project team with Daniel, the project manager and Janet, his duty is writing the report. However, nobody guided him how to write the report or told him about the role expectations; hence he could not complete his ideas in the report probably at the first meeting between him, Daniel and Janet. George’s manager disappointed about his report, they said â€Å"we thought you were a little more extroverted†. George was stress and tried to work more hours and put more efforts but had not satisfied his manager when he emailed his report two nights before it was due. Yet, Janet ripped his report to shreds, and told him she needs something more useful. It caused George felt down and lost his motivation, he came to work late, left early and took longer break than usual. He wanted to stay in ABC because of the bonus which his manger and human resource director promise him that everyone can get it after three months. Nevertheless, at the review meeting Janet and human resource director told him that he could not get onto the bonus system because he has not performed at they expected. Consequently, George sent out job applications in that night. 1. 3 Aims The purpose of this report are threefold, these include: Identify the issues in ABC consulting firm which have negative affect to organizational behaviors. Particularly, the six main problems are; ABC consulting organization failed in implemented the organizational justice. Next one is the perception errors of Janet, the client manager and human resource director. The third problem is George was forced in the stress situation. Another issue is George’s dissatisfaction about job and work behaviors which caused to the exit-voice-loyalty-neglect actions. The fifth is teamwork environment, processes and the last problem is ABC consulting failed to implement the motivation procedures in motivating its staffs. The literature review, explain the theories which are related to the case study’s problems in order to the motivation and satisfy employees’ needs. There are three important theories include; organizational motivation justice, Maslow’s hierarchy needs theory, and expectancy theory. Finally, the author provides some solutions and suggestions for the problems in ABC consulting firm such as, develop consistent organizational justice system, the methods to relief stress, and implement probably feedback processes system. 2- Discussion The case study NOT AS EASY AS 1, 2, 3 is facing with some significant problems in the organizational behavior that could have negative affect to employees’ performances, motivation, counterproductive behavior, and organizational citizenship etc. Yet, there are several issues in this case study but the author is focusing on six particular problems in ABC Consulting organization described as follows: 2. 1 Organizational Justice The first issue in ABC consulting company is the organizational justice. Organizational justice is the study of the concerns about fairness in the workplace which includes the distribution of resources has to do with distributive justice, and the fairness of decision-making procedures has to do with procedural justice (Greenberg 1990). Furthermore, Perceptions of distributive justice is one of the reasons employees want to withdraw from the organization (Cohen-Charash ; Spector 2001). In fact, ABC consulting had failed to maintain the fairness in the workplace which included: the procedural justice, George is the new staff in ABC consulting but he did not get any instruction or support to do the first client report. Besides, the distributive justice, the human resource director said that George will be eligible to get onto the bonus system as same as everyone in the company after three months’ probation but at the end of the probation period George could not get onto this bonus system. Consequences, the failure of fairness in workplace resulted George wanted to leave ABC consulting company, he was sending out the job applications. 2. 2 Perception errors The next problem in ABC consulting company is the perception errors of human resource director and Janet who is George area manager and this error can be explained in the Halo Effect theory. The â€Å"Halo Effect† is a type of perceptual error where people perception of one personality trait influences how they view a person’s entire personality (Pollock 2012). The case study pointed out clearly that the human resource director and George’s area manager Janet said he was the exactly sort of person they are looking for because of the impression of George in the interview time, but they seemed to disappointed about George after the first meeting as Janet told him â€Å"We thought you were a little more extroverted†. The perception error of Janet and human resource director has leaded to unproductive of task and George’s dissatisfaction about his job. 2. 3 Stress Another problem is George was forced in a stress situation. Stress is something or situations that are perceived as challenging or threatening to the wellbeing of an individual. These conditions may lead to poor work performance, less work productivity (Colligan et al. 2006). George definitely is facing with the stress due to Janet’s commented on him â€Å"George sensed from Janet’s commented that she was disappointed†. Hence, he had to work from 7. 00 Am to 7. 00 Pm in the office and often do extra work at home. Yet, there were not useful points of his report even in the second time, Janet said she hope George has something useful to present on Monday after she read his report. 2. 4 Exit-Voice- loyalty ­-Neglect model The fourth issue is George’s dissatisfaction about job and work behaviours which caused to the exit-voice-loyalty-neglect actions and this type of actions can be identified in exit-voice-loyalty-neglect (EVLN) model. EVLN is a template that identifies ways that employees respond to dissatisfaction job (Hirschman 1970). Obviously, George was not satisfied with his job. Firstly, George had emailed the report again to his manger but she had been ripped to shreds. Thus, he felt anger, resentment and was not willing to do anything more on the project unless instructed to. Additionally, he had some reflected actions to his job dissatisfaction, Such as; he wanted exit from ABC consulting firm, â€Å"he was sending out job applications† after the company rejected him to get onto the bonus system. This action showed that George had a low loyalty in ABC consulting organisation â€Å"low loyalty produced exit with job dissatisfaction†. He also engaged in counterproductive behaviours (voice), George said he would only do absolute minimum, nothing more and he did not want to continue in dazzling anyone in the organisation. In last, he had reduced work effort, paid less attention to quality and increased absenteeism and lateness (neglect). It can be illustrated that he came to work late, left earlier, and took longer break than usual. 2. 5 Team work The fifth problem, ABC consulting firm had problem in organising a teamwork environment and processes. Teamwork is the cooperative and coordinated effort on the part of two or more people who work together as a team or in the interest of a common cause, which is normally the tasks set by the company (Salas et al. 2008). Probably, Daniel the project manager and Janet the client manager know that George is new staff in the organisation but they were not helping George as a team member. They did not give instructions or even ask if George has got any problem with the report and only expected on George will finish the report more than what he has done. 2. 6 Motivation Finally, ABC consulting failed to implement the motivation procedures in motivating its staffs. Motivation is the forces within a person that impact on an individual’s direction, intensity and persistence of voluntary behaviour (McShane et al. 2013). Particularly, ABC consulting firm was not successful in motivating George. First of all, they failed to identify the ability of George and the ability can make a difference in task performance and behaviour. They thought George was a bit more extroverted, that is why George could not complete the report well as they expected. The second is competencies of George; it includes knowledge, skills, personality, and self-concept, values etc. that results in superior performance. People can realise that ABC consulting firm did not implement well in matching George’s competencies with job’s task requirements and even though they did not provide any training for George, it caused an unproductive of George performance and organisational effectiveness. Moreover, the failure of ABC consulting firm in identifying the role perception to George that means they did not help George understand the job duties assigned to or expected of him. Thus, George could not finish his report as his manager wanted. 3- Literature review The problems in the case study Not as Easy as 1, 2, 3 related with few particular theories in the organisational behaviour which includes the organisational justice theories, motivational theories and expectancy theory of motivation. 3. 1 Organizational Justice The organisational justice contains the different theories that are distributive justice, procedural justice and interactional justice, and they all relate to the fairness in organisations. For example, fair payment, equal opportunities for promotion between employees, and personnel selection procedures etc†¦ Distributive justice is conceptualized as the fairness associated with decision outcomes and distribution of resources. An individuals react to actions and decisions of fairness made by organizations every day, and the distributing of outcomes or resources can be tangible (e. g. , pay) or intangible (e. g. , praise). Perceptions of distributive justice can motivate staffs when outcomes are considered to be equally applied (Adams 1965). On the other hand, procedural justice is defined as the fairness of the processes that lead to outcomes. When individuals feel the process involves characteristics such as consistency, accuracy, ethicality, and lack of bias then procedural justice is enhanced or they can have a voice in the process (Leventhal 1980). Additionally, interactional justice refers to the treatment that an individual receives the explanations or news with respect as decisions are made (Bies & Moag 1986). Colquitt (2001) also declares that interactional justice is divided into two components: interpersonal and informational justice. Interpersonal justice that means the respect and propriety in people behaviours, besides informational justice related to the fairness of the explanations given in terms of their timeliness, specificity, and truthfulness. Therefore, the fairness is very significant in every organisation because people attitudes and behaviours are affected by the fairness of the managers’ decisions that can impact job attitudes and work performances and behaviours. Furthermore, Perceptions of justice can also impact many key organizational outcomes such as motivation (Latham & Pinder 2005) and job satisfaction (Al-Zu’bi 2010). There are some common outcomes affected by organizational justice include trust, performance, job satisfaction, organizational commitment, organizational citizenship behaviours, counterproductive work behaviours, and absenteeism and so on. Firstly, trust can be built from the employee’s belief that since current organizational decisions are fair, future organizational decisions will be fair. In addition, a positive relationship between an employees and supervisors can lead to trust in the company (Karriker & Williams 2009). According to (Hubbell & Chory-Assad, 2005; Cohen-Charash & Spector, 2001) procedural justice is the strongest related to trust in organisations. Secondly, work performance is also affected by organisational justice. Procedural justice affects performances as a result of its impact on employee attitudes. Distributive justice affects performances when efficiency and productivity are involved (Cohen-Charash & Spector 2001). Thus, organisations need to improve the organisational justice in order to increase the productivities and performances. Karriker & Williams (2009) also states that improving justice perceptions can improve productivity and performance. Thirdly, Job satisfaction and organizational commitment, (Al-Zu’bi 2010) declared that the greater of employee’s perceptions of justice result in higher levels of job satisfaction and greater injustice perception will result in lower levels of job satisfaction. Moreover, DeConick 2010; Cohen-Charash & Spector (2001) argues that if employees feel the fairness in procedural justice within the organisation, it will result more commitment to the firm and vice versa. Fourthly, the organizational actions and decisions are perceived as more just, employees are more likely to engage in organisational citizenship behaviours (Karriker & Williams 2009). Fifthly, the Counterproductive work behaviours (CWBs), there are many reasons that explain why organizational justice can affect CWBs. For example, increased judgments of procedural injustice can lead to employees’ unwillingness to comply with an organization’s rules because the relationship between perceived procedural injustice and CWBs could be mediated by perceived normative conflict, the extent to which individuals feel conflict between the norms of their workgroup and the policy of the organization (Cohen-Charash & Spector 2001),. Finally, the Absenteeism and withdrawal of employees due to the perception of organisational justice, such as someone could not get onto a bonus or promotion is an example of a situation in which feelings of injustice may lead to absenteeism from work without reason. Furthermore, distributive justice perceptions are most strongly related to withdrawal in the company (Cohen-Charash & Spector 2001). In addition, there are several motivational theories in the organization which relates to many different aspects. Yet, the author is only focuses on the Maslow’s needs hierarchy theory and Expectancy theory of motivation because these theories have involved in the problems in ABC consulting firm. 3. 2 Maslow’s needs hierarchy theory Maslow’s needs hierarchy theory is a motivation theory of needs arranged in hierarchy, it use to motivate people of fulfil their needs from lower to higher. Maslow used the terms Physiological, Safety, Belongingness (Love), Esteem and Self-Actualization needs to describe the pattern that human motivations generally move through (McShane et al. 2013). Physiological needs Physiological needs are the physical requirements for people survival in the workplace, if they are not satisfy with these needs, their body cannot function properly and will ultimately fail. Physiological needs of individuals are thought to be the most important; they should be met first in order to implement their tasks and function well in the organisations. For example, food, air, water, shelter, etc. Safety needs Every organisation needs to ensure that their employees are safe at work, with their physical needs relatively satisfied, the individual’s safety needs take precedence and dominate behaviours. The safety and security needs comprise personal security, financial security, health and wellbeing security and Safety net against accidents/illness and their adverse impacts such as; working violence, natural disaster, job security, economic crisis, resources, morality, health etc. (Maslow 1954). Love and belongingness The company has fulfilled employees’ physiological and safety needs, they need to motivate their staffs with third level of human needs which is interpersonal and involves feelings of belongingness. According to Maslow (1943), people need to feel a sense of belonging and acceptance among their social groups including small groups (intimate partners, mentors, colleagues, and confidants), and large groups (sport teams, professional organisations, clubs). Belongingness and loved are very important because there are many people become susceptible to loneliness, social anxiety, and clinical depression in the absence of this love or belonging element, Hence organisations should satisfy this type of need in order to motivate its employees. Esteem Every individual needs to feel respected; it contains the need to have self-esteem and self-respect. Esteem presents the typical people want to be accepted and valued by others. People are likely engaged in a profession or hobby to gain recognition and these activities give the individual a sense of contribution or value. Most people in the companies have a need for stable self-respect and self-esteem and these needs can be described in two versions. Maslow (1954) points out two versions of esteem needs: a â€Å"lower† version and a â€Å"higher† version. The need of respect from others people is lower version of esteem, such as a status, recognition, fame, prestige, and attention. The need for self-respect is higher version, for example, the person may have a need for strength, competence, mastery, self-confidence, independence and freedom. Self-actualization This is the highest level of needs in order to motivate staffs of Maslow’s hierarchy needs theory. Maslow (1954) contends this level as the desire to accomplish everything that employees can, to become the most that people can be. Individuals may perceive or focus on this need very specifically. For example the self-actualization needs are morality, creativity, spontaneity, problem solving etc. Maslow also states that to understand this level of need, individuals must not only gain the previous needs, but they have to master them. In general, the lower-order of needs (physiological, safety, and love) and the higher-order (self-esteem and self-actualization) of needs are classified in Maslow’s hierarchy of needs is not universal and may different due to the cultures, individual differences and availability of resources in the region or geopolitical entity and country. On the other hand, Maslow’s hierarchy of needs fails to demonstrate and expand upon the differences between the intellectual and social needs of those raised in individualistic societies and collectivist societies. 3. 3 Expectancy theory Expectancy theory is a motivation theory based on the idea that people believe there are relationships between the efforts they put forth at work, the performances they achieve from those efforts, and the rewards they receive from their efforts and performances. In other words, people will be motivated if they believe that more effort will result to good performance and good performance will get the desired rewards (Fred 2011). According to Vroom (1964), (Chen ; Miller 1994) the expectancy theory contains three components as follows: Expectancy: Expectancy could be explained as the belief that strong or more effort will lead to better performances. This can be described by the thinking of if individuals work harder, they will make the outcomes better. However, in order to get better results individuals also need to have the correct resources available, the skills that are match with the job at hand, and having the necessary support to accomplish the job correctly. Instrumentality: Instrumentality can be described as the thought that if people perform well, then those people will get the value outcomes. Nevertheless, trust and respect for managers who make decisions on individuals deserve to receive what rewards, and see the transparency in the processes of who gets what rewards is something that help instrumentality is having a clear understanding of the relationship between performances and the outcomes. Valence: Valence means â€Å"value† and refers to beliefs about desired outcomes. There are individuals differences in the level of value associated with any specific outcomes. For instance, the bonus may not motivate employees if some one is motivated by increased status, promotion. Valence can be thought of as the pressure or significance that a individual puts on an expected outcomes. Vroom (1964) alleges that the force of motivation in an employee can be calculated using the formula: Motivation = Valence*Expectancy*Instrumentality Application of Expectancy Theory in the Workplace Organizational Applications: Expectancy Leaders need to have an ability to understand expectancy as related to the E-P linkage because it is very useful in the organisations. There are five different components for a manager to keep in mind concerning this linkage. First, a leader needs to design some challenging tasks for employees because unchallenging tasks can make employees feel boredom, frustration and marginal performance. Challenging objectives allow for self-confidence, education, ability development, training, skills and experience, among other things (Isaac et al. 2001). The next component is a leader must consider their staffs’ competencies because individuals differ on experience, knowledge, training, skill, and educational level etc. objectives need to be assigned based on the individual’s level of abilities, if people feel they are not capable to finish the works assigned, the E-P linkage will be weak. A good leader needs to provide the necessary skills to the followers in order for them to be successful (Vroom 1964). Third, managers have to recognize that its employees differ greatly regarding their levels of self-esteem in regards to completing a task. Fourth, leaders need to determine and specify which are possible or impossible outcomes constitute acceptable performances. The leaders and its staffs both need to communicate and reach a mutual agreement on the behaviour that represents a successful outcome for each of them. Fifth, leaders need to recognize that expenditure of effort for many followers leads to satisfaction on the job (Brown & Peterson 1994). Most of employees want to feel useful, competent, involved and productive. The workplace provides a vehicle to fulfil these needs. A manager that is aware of these different aspects of people perceptions, as they relate to expectancy, can effectively understand and facilitate the E-P linkage for each of their employees (Isaac et al. 2001). Managing these elements effectively can help a leader to strengthen the expectancy of each of their followers. The strengths and Weaknesses of Expectancy Theory Strengths Expectations are influenced by incentives and rewards, with clearly goals set, this will trigger a motivational process that can improve performances. According to Vroom (1964) an individual’s motivational force can be equated to the level of expectancy multiplied by the instrumentality multiplied by the valance. If any one of these factors is scored as a zero, then the motivational score will also be zero (Penn State World Campus 2011). This can easily be seen in situations where a people believe the amount of effort put on tasks will not result in the expected rewards, in situations where the level of performances will not yield the desired outcomes or that the rewards will not have the desired value as expected, the individual’s motivational level will be zero (Penn State World Campus 2011). On the other hand, when all the components of the equation are high, the motivational force will also be high (Penn State World Campus 2011). In general, by utilizing expectancy theory, companies must understand the importance of demonstrating appreciation for their employees’ works, and as a result, their employees will perform stronger, and show more loyalty towards the organizations. Weaknesses The weaknesses of between-subject design can be seen in the distinct of each person places on the effort, performance and value of rewards, because this design is quantitative, the comparisons between people are hard to measure. In addition, the applications of the theory in the organisations, in some companies’ the rewards some employees receive might not be seen as attractive as many people change their idea of desired rewards. What may have been a good incentive at one point in time may no longer hold its value to that individual anymore (Penn State World Campus 2011). Expectancy theory is only focusing on the extrinsic motivational factors and the conscious decisions employees make about their performances. Many managers and staffs are not motivated solely by extrinsic factors, such as a pay check, bonus, or public recognition. Consequences, the concept of instrumentality is found to be ambiguous and difficult to operationalise (Wabba ; House 1974). Therefore, it is hard for leaders in an organization to really understand what motivates their employees before attempting to utilize the expectancy theory model. 4- Solutions and suggestions 4. 1 Organisational Justice The case study Not as Easy as 1, 2, 3 has shown that ABC consulting firm has the problem with the fairness in the organisation. Hence, in order to improve and protect the fairness in ABC firm, the organisation should design procedures so they can be consistently, clearly applied to all employees and work groups. For example, have a structured performance review process so all workers are reviewed using consistent criteria. Furthermore, they must develop a policy about organisational justice system which includes procedural justice, distributive justice and interactional justice; like ABC firm needs to provide training and give instruction about the tasks for all new staffs, or provide tests of applicants’ knowledge, skills and experiences. Moreover, on the procedural fairness of recruitment processes, the manager and human director should not promise anything till the new staffs have finished their tasks. The state of Queensland (2012) also alleges that appoints or promotes workers based on performance, using valid and reliable selection and recruitment methods. Because if they promise something to the new employees and they could not receive it later, they will feel disappointed. It causes employees want to leave the organisation and it costs company more to do other recruitments; like George who had sent out job applications after he was refused to get onto the bonus system as his manager and human resource director promised him in the interview. Additionally, in order to maintain the relational fairness the manager needs to treat workers with respect, dignity and politeness at all times. George manager, Janet who should comment and response on his work more polite and respectful, Janet said â€Å"we thought you were a little more extroverted† and â€Å"the report had been ripped to shreds†. Besides, managers have to ensure that management structures across the organisation and reporting lines within work team are clear. This will help workers know who they are accountable to and where they can go for help with work problems, and Ensure workers have an up to date role or position description, which includes the role purpose, reporting relationships and the key duties expected of them. 4. 2 Stress George was so stressed and he could not concentrate on anything, there was simply too much to do, and he had not much time left to implement his report. Particularly, George was stress due to the way his manager Janet treated him, unclear expectations, urgent deadlines etc. Hence, In order to develop an effective stress management program in ABC consulting firm, first way is individual intervention. This starts off by monitoring the stressors in the individual, observes what are the reasons of the stress, next is attacking that stressor and try to develop the methods to alleviate them in any way. Developing social support is vital in individual intervention, being with others to help individual cope has proven to be a very effective way to avoid stress (BMJ group 2013). In addition, according to Lehrer et al. (2007) there are several ways the organization can change that employers and managers can make in order to reduce workplace stress, presented below. Develop work, health and safety program Provide training, ensuring all employees are understand Show that every employee are valued and useful Provide chances for career development Establish a zero-tolerance policy for harassment Clearly identify individual employees’ roles and duties Consult staffs about scheduling and work rules Make management actions consistent with organ

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