The Civil Rights Act Of 1964

The Civil Rights Act Of 1964 The Civil Rights Act of 1964 ridded the nation of this legal segregation and cleared a path towards equality and integration. The passage of this Act, while forever altering the relationship between blacks and whites, remains as one of historys greatest political battles. The first of its kind since the Civil War, this bill drastically called for the end of all segregation in all public places. In the eyes of the civil rights movement leaders, this bill was long over due. Kennedys crusade began slowly to the dismay of many civil rights leaders in February of 1963. He began by sending the United States Congress a Special Message on Civil Rights, stating, Our Constitution is color blind, but the practices of the country do not always conform to the principles of the Constitution(Loevy, 5). Kennedy received praise for these strong and moving words yet was criticized for his weak legislative proposals to remedy the situation. By May of 1963, his proposal would change greatly however, after two men, from opposite positions set the civil rights movement into intense motion. Martin Luther King despite advice to do otherwise began massive protests in the street of Birmingham. To combat these protests, Police Commissioner Bull Conner used any means, including dogs, fire hoses, and electric cattle prods on protestors. Making newspapers and television everywhere, the Birmingham atrocity along with Kings famous Letter from Birmingham Jail, ignited the moral conscious of Americans nationwide. While Conner earned a negative reputation, President Kennedy wisely commented, Bull Connor has done more for civil rights than anyone elseThe civil rights movement should thank God for him. He has helped it as much as Abraham Lincoln (Whalen 86). The apparent Birmingham defeat for King in re ality was the key point in which the battle to win civil rights became a national fight with the President as one of its strongest allies. Before the Birmingham situation, Kennedy kept a fragile balance with the civil rights activists and the Southern Democrats. While in office, Congress consisted of a great number of Southern Democrats with some liberal Northerners and Western Democrats (Loevy 8). In order to pass many of his liberal programs, a large number of them economic, Kennedy needed the support of these Southern Democrats. To add to this complicated situation, Kennedy knew that while the Southern Democrats would not support civil rights proposals directly, his economic plans, including aid to education and raising the minimum wage, if approved, would benefit the black population. Kennedy also needed the Southern Democrats voter support in the upcoming 1964 presidential election to secure re-election. Any aggravation to this party would only guarantee a loss for Kennedy. Motivated by the Birmingham situation, by the summer of 1963 Kennedy could no longer placate the Southern Democrats by leaving civil rights legislation untouched. Although realizing how action could endanger his chances for re-election, he saw beyond politics and into the moral issue. With public support Kennedy was willing to wage in the political war that would inevitably ensue. Kennedy and Johnson both were very aware of the walls that Congress would build to stop any proposals involving civil rights. Immediate and effective action became the new focus. Together Kennedy, Johnson, and the civil rights leaders combined efforts to achieve speedy and thorough results. By May 31, 1963, Kennedy announced his plans for the civil rights movements to the public. First hand attempts to maintain segregation by the outspoken racist Governor George Wallace of Alabama provided Kennedy with the ideal timing to deliver his message. Before even outlining the details of his new proposal he told the nation, Next week I shall ask the Congress of the United States to act, to make a commitment it has not fully made in this century to the proposition that race has no place in American life or law (Loevy 17). Immediately thereafter, he and Johnson headed meetings to outline the plans. The Leadership Conference of Civil Rights consisting of fifty or so civil rights organizations which had previously been established after Kennedys initial proposals, called for a meeting on July 2nd inviting its participating members but also extended invitation to an additional fifty religious groups and other possible helpful groups. The organization finally felt confident in fighting for this bill with unanimous determination to overrun possible roadblocks by mobilizing the nation behind the bill (Berman 57). Despite administrative support from Kennedy and Johnson, their goal remained difficult to achieve. The Leadership Conference dedicated their goals to achieving a Fair Employment Practices Commission (FEPC), a provision called Part III, named after the third proposed Eisenhower administration civil rights bill, and eliminating segregation in all accommodations. The FEPC would consist of enforcing employment equality and fairness while the Part III would allow the United States attorney general to file civil rights suits, thereby relieving individuals of filing a suit which could cause dangerous retaliations. Knowing the approval of this proposal would be hard to attain the Leadership Conference strove for all, while accepting that concessions would most likely have to be made. Still attempting to mobilize the public and get the bill some attention, the civil rights activists continued to demonstrate. The March on Washington for Jobs and Freedom, headed by King, had over 200,000 participants and proved those who feared violence wrong. The protest continued with peace while the crowd repeated, Pass the Bill (Levy 24). Despite the success of the protest in Washington D.C., the Leadership Conference was having a hard time getting the proposed bill past the House Judiciary Committee. The Bill needed to be tailored to get the future approval of both the Republican and Democratic civil rights supporters, enough to overrule the perceived resistant Senate by 2/3s vote if necessary. Yet the bill could not be so tailored that it be minimally effective in the eyes of the Leadership Conference. Finally after a plea to the House Judiciary Committee by Robert Kennedy, the Attorney General, a bill hoping to please all parties moved to the House of Representatives. However when it appeared that the bill was finally making some headway, the unthinkable happened, President Kennedy was assassinated. Many civil rights leaders feared that Johnson, originally from the South, would not push for the bill as Kennedy had. However, Johnson surprised many when he pushed for the bill as before. In his first address to Congress after Kennedys death, Johnson stated, No memorial oration or eulogy could more eloquently honor President Kennedys memory than the earliest possible passage of the civil rights bill for which he fought so long (Loevy, 356). By that February the bill made its way through the House of Representatives with a vote of 290-130. Resembling Kennedys October 1963 proposal the House of Representatives surprised many by adding an amendment guaranteeing women as well as minorities to the protection of employment opportunity section of the bill (Loevy 357). Once in the Senate, however, the bill faced its biggest challenges, including the infamous filibuster, or talking the bill to death. Since the Senate allows for endless debate on bills, making the filibuster a clever tactic, a cloture or two-thirds vote is necessary to overrule and end any debating. From March to June the bill was debated in the Senate until finally a vote of 71-29 on June 10, 1964, overruled the filibustering Senators. For the first time in American history, a southern filibuster of a civil rights bill was stopped by a cloture (Loevy 360). The civil rights supporters were satisfied with the fact that the bill included ending segregation in nearly all public places, cut off United States Government funds to programs that discriminated, and guaranteed equal employment opportunity. In order to avoid a second filibuster, the House of Representatives approved the bill with the Senates amendments making the civil rights bill the Civil Rights Act of 1964 on July 2, as Pres ident Johnson signed the bill in one of the largest bill-signing ceremonies ever. The political fight that occurred in the Senate by determined Southern Democrats will forever remain as one of the greatest legislative showdowns in American history. After passing the Civil Rights Act of 1964 however, no longer could segregation be legal or tolerated. In public places the rights of a black person were to be equal to that of a white person. In employment, blacks, minorities, and women could not be discriminated against. The federal government cut off funds to any business, educational institution, state or local government that practiced racial discrimination. To enforce the Civil Rights Act of 1964, the law also stated that the United States Department of Justice and the Federal Bureau of Investigation were to intervene in situations in the South where blacks continued to be denied civil rights. The Civil Rights Act of 1964 not only changed the United States on a social level but politically too. This bill set the precedent for using a cloture to stop a filibuster in the Senate. Similar cloture votes in 1966 and 1968, with bills for equal voting rights and guaranteed equal housing respectively were used to stop Southern filibusters. The Civil Rights Act also proved that mass demonstration and peaceful protesting are heard in Washington D.C. Martin Luther King and the Leadership Conference started with nothing and achieved everything. From the segregated South those who fought for the Civil Rights Act of 1964 changed the course of American history and ridded the nation of inequality under the law.

Assessment method †Written Questions Essay

Criteria 1.4: State why and when health and safety control equipment, identified by the principles of protection, should be used relating to types, purpose and limitations of each type, the work situation, occupational use and the general work environment, in relation to: – Collective protective measures Fencing is used when access to the site needs to be prevented. They can be used to prevent access to the public and the workers making them use a designated entrance to site. This will make sure the members of the public cannot wander on to the site which could be dangerous for them or the workmen. Also making the workers go in through a designated entrance would allow everyone to be signed onto the site, so the foremen are aware of everyone who is on site. The main type of fencing is Harris fencing; this can be erected with ease and speed. It prevents access to the site but is only temporary and can be taken down as quickly as it can be put up. Harris fencing could also be blown over in a high wind. Harris fencing is not always necessary as existing fencing may already be in place. A garden fence, a garden wall or a hedgerow can be used to prevent access; they can be used on their own or in conjunction with fencing. Barriers are used to restrict access or to warn the workers of a da nger. These would be used throughout the job when appropriate. If there is a danger such as a trench that has been dug into the ground a barrier should be used to warn  people that it is there and also to stop someone from falling down into the trench. Different types of barrier include plastic barriers and bunting which is help up using metal pegs these are usually bright orange. The purpose of barriers is to restrict access and warn of dangers. They are only temporary and can be easily removed. Cones and warning tape could also be used as a barrier to restrict access to a certain area of the site. These are only temporary and can be easily removed. Signage comes in different colours which denote what type of information the sign contains. Signs can be used on fencing and barriers and can be in other areas of the site such as the site office. Blue signs contain mandatory information. These are things that everyone must do, they could be telling you what type of PPE you have to wear. Red signs are prohibition notices, telling you what you must not do such as smoke. Yellow and black signs contain warning information. The most common example of a warning sign is overhead cable signs. Green signs are Information signs which have information on things like first aid. These signs can be found in places like the site office or the site entrance. Also there is signage on packaging, these are COSHH signs and give information on how to handle that substance. – Personal protective equipment (PPE) Hard hat – A hard at is used when there is a danger of falling objects to protect the head from impact injuries or knocks. Some hard hats come with visors and ear defenders attached. The purpose of a hard had is to protect you from a head injury from objects falling from a scaffold, unprotect ends of a scaffold pole and other dangers. They must be warn when there is a scaffold on a site. Sometimes they can easily fall off your head but newer hard hats have a better fit. You can also get bump caps which are light weight hard hats. Ear Defenders- Ear defenders are used when there is a loud noise on site which could damage your ears. A loud noise could come from many different things on site, it could be you cutting down a brick or a block with a grinder, it could come from someone else using a piece of machinery. You can get ear plugs which you put into your ear which reduce the sound, these can only be used once. If you reuse them you can risk an infection by getting  dirt into your ear. You can also get ear defenders which go over your ears which muffle a lot of the sound out. These can be used multiple times but may also not be compatible with other PPE such as a hard hat, although you can get ear defenders that work very well with a hard hat. Eye Protection – Is used when there is a risk of dust getting into someone’s eyes or an impact injury to the eye. There are different types of eye protection, safety goggles are made of a durable plastic and will stop both dust and flying debris from harming your eyes. Safety spectacles only protect your eyes from flying debris, these can be used when there is not a lot of dust for example cutting a brick with a bolster. Face masks are a rigid plastic visor that will protect your face from flying debris. They are commonly used with garden equipment like chainsaws and strimmer’s. They will not protect you from fine dust particles. Gloves – Gloves are needed when there is a risk of damaging your hands or getting a chemical on them. Gloves differ in design, material and thickness. The correct glove should be chosen for the job after taking into account the possible risks. There are many different types of glove, from lighter material gloves which would be suitable if you are doing brickwork to heavier gloves that could be coated in different substances to give resistance to chemicals. You must also think about if you are going to need gloves that will protect your hands from cuts if you are doing a job and you are handling something that is sharp. Gloves will only have a certain lifespan as they will degrade through ware and tare or through contact with a chemical substance. Gloves must fit the user well as not to hinder his ability to work well and also his dexterity which could make him more likely to drop something. Safety boots- Most building sites will require you to always wear safety boots. Safety boots have a steel toe cap and a very tough sole. This will give the wearer protection from falling objects and also from standing on nails and other things. They also provide a sole with plenty of grip to help prevent slips. You can also get wellington boots that have steel toe caps which also keep your feet dry. – Respiratory protective equipment (RPE) Respiratory protective equipment is used to prevent a worker from breathing in dust or fumes that may be hazardous. There are various types but the most commonly used type of RPE is a dust mask. These are light weight and comfortable and easy to fit. However, they will not offer any protection from toxic dust or fumes. Most dust masks are only effective for a short period and then they need replacing. Respirators have removable filters, which can be replaced. You can get different filters which do different jobs, some protect the user from toxic dust and some protect the user from fumes. Also you can get respirators which cover the whole face which provide more protection. If you are working in an area with low oxygen you should choose breathing apparatus with an air supply. You must ensure that the dust mask is correct for the job and provides the appropriate protection. You also must ensure that the mask is a good fit to the person who is wearing it. A poor fit will result in a poor seal allowing dust and fumes to get in. – Local exhaust ventilation (LEV). Exposure to dust and to fumes can be harmful to people’s health. It can cause asthma, lung scaring and cancer. Therefore local exhaust ventilation systems are put in place to extract the airborne dust and fumes. There are different types of LEV and care must be taken to choose the most effective type for a particular job or machine. Most LEV systems simply suck the dust and fumes out of the air before they reach a worker. Some of them will also have a hood fitted which will help contain the dust and fumes as they are being sucked away. Water can stop dust from taking to the air in the first place, on some tools you can fit a water supply, such as a grinder where the blade is kept wet while you are cutting to keep the dust down. Sometimes just opening windows and doors will allow the dust to escape and clear the air. . Criteria 1.5: State how the health and safety control equipment relevant to the work should be used in accordance with the given instructions. Collective protective measures should be installed and used only by people  who have received adequate information, instruction and training. This will help prevent something like a Harris fence from blowing down in a wind because it wasn’t properly secured. The signage would have to be put up correctly to avoid a mistake being made so this would have to be done by someone who knows all the correct information. PPE should be in good condition and be well looked after by the user. The correct PPE should be chosen and correctly worn for each job, also you should ensure the PPE is compatible eg. Does the hard hat stop you from being able to wear your ear defenders? The PPE that is worn should be decided after thinking about the possible hazards. RPE used should be suitable to the job at hand, the user needs to think about if they need protection from toxic dust, fumes or if there will be a short supply in oxygen. Choosing the right mask is the first step and making sure it is a correct fit is the second. Fit testing is the best way to make sure a mask fits you properly, this should be carried out by someone who is qualified. Facial hair could stop you being able to get a tight seal and causing contaminated air to seep in. You should regularly replace filters on your mask and always check the correct filter for the job is fitted. You should store your mask in a clean, dust free area. LEV that is needed will vary depending on the task that you are doing. If you are sweeping a room indoors opening the doors and windows will allow most of the dust to escape. If you are using a grinder to cut a block or a piece of slate you could pour water on to it or add a water supply to keep the dust down. You could also do it outside. If you worked in joinery you could get a reputable LEV supplier to advise you on the best LEV system to ventilate your machines. Employees should be knowledgeable in how to use LEV. Criteria 1.6: State which types of health, safety and welfare legislation, notices and warning signs are relevant to the occupational area and associated equipment. The Health and safety Law poster should be posted up somewhere, this could be  in the site office, with the name of the trained first aider on it. There will be signage in green which are information signs. Such as a first aid sign. Blue signs tell people what they must do while on site. It could be information on what type of PPE must be worn. Red signs are probation signs telling people things they must not do, this could be no smoking signs or a no entry except to authorised personal sign. Yellow signs are warning signs. They warn people of dangers that they need to be aware off. This could be a sign warning you of overhead cables or a sign warning you that there is heavy plant machinery operating on site. There will be signs on machinery and power tools saying what items of PPE need to be worn while operating them. Signs will be on the packaging of harmful substances stating what PPE should be worn and what precautions should take place when using them. There will also be COSHH signs on the bottle or packaging of many different substances. These will tell the user what precautions they need to take while handling the substance or what they have to do if there is a chemical spill and how to neutralize it. Criteria 1.7: State why health, safety and welfare legislation, notices and warning signs are relevant to the occupational area. They are there to protect the work force from hazards and the dangers by informing people that these hazards and dangers exist, keeping people safe. They are also relevant because the signs inform people of what safety measures they need to take eg. PPE. Health and safety procedures and locations of things like the first aid office are and also the name of the trained first aider on signs. Criteria 1.8: State how to comply with control measures that have been identified by risk assessments and safe systems of work. The information and control measures that have been identified by risk assessments will be made available to everyone to read. You can read the mission statement which is that plan of action or you could be told verbally. You must follow these orders and work in the way that is instructed. Also there is information on machinery and tools, which will instruct you on how to work in a safe manner. COSHH signs on substances must also be followed to work in a safe way. Criteria 2.2: List typical hazards associated with the work environment and occupational area in relation to resources, substances, asbestos, equipment, obstructions, storage, services and work activities. Resources can become a hazard if they are improperly stacked. Materials such as bricks and blocks must be stacked in a safe and stable way, eg. Not too high. Care must be taken when moving resources. MHO (manual handling operations) need to be implied properly to make sure all lifting is done safely. Substances such as cement, lime and other chemicals and solvents can damage skin causing burns, dermatitis and other skin problems. Some chemicals and solvents could potentially present a fire risk so must be stored in a suitable way. Asbestos is found in lots of older buildings. It is at its most dangerous when it is disturbed. The fibres are inhaled and can cause severe damage to the lungs and death. When discovered asbestos should only be removed by a licensed contractor. Equipment can cause hazards if used improperly. Cutting tools and saws can be dangerous because you could cut of a finger or something worse. Some equipment can be loud enough to damage your ears. Some tools which produce a lot of vibration such as a breaker can cause white finger. Obstructions are a hazard because people can trip over them, also if they are blocking a fire escape it could be dangerous. If things are not stored correctly they could be unstable and fall over and hurt someone. Also certain materials must be stored under specific condition. Some materials present a fire risk. Care must be taken not to damage any services. If you are digging and you hit a gas or electric main it could be potentially dangerous. They should have warning tape above them but this is not always the case. Also if you are improperly trained you could be electrocuted if you attempt electrical work. Some work activities present a risk such as climbing ladders and work on a roof or scaffold. Also when machinery such as diggers are on site you must be careful. Criteria 2.3: List the current Health and Safety Executive top ten safety risks. Fall off ladder Fall through roof Lifting operations Struck by plant Overturning plant fall from scaffold Fall through an internal void Asphyxiation poisoning Crushed by falling excavation MEWP crushing entrapment Criteria 2.4: List the current Health and Safety Executive top five health risks. Exposure to asbestos Exposure to silica Manual handling Exposure to excessive noise Exposure to excessive vibration Criteria 2.5: State how changing circumstances within the workplace could cause hazards. If things change and not everyone is aware of these changes then people could get injured. For example if a hand rail is removed on a scaffold someone could fall off. A newly dug trench could become a hazard if someone who didn’t know it was there went near it then they could fall in, this could become more dangerous if metal pegs have been driven into the ground. Criteria 2.6: State the methods used for reporting changed circumstances, hazards and incidents in the workplace. Reporting change in circumstances and hazards can be done at a tool box talk, or you could bring them up as soon as they arise to the site manager and to the other workers. Incidents at work including injury and death should be reported. There are regulations in place (RIDDOR) making sure these things are reported. Accidents should be recorded in the accident book with information about the incident, where it took place and the date. If an accident causes someone to have an injury leaving them unable to work for more than three days they must inform the HSE. Criteria 3.6: State the organisational policies and procedures for health, safety and welfare, in relation to: – Dealing with accidents and emergencies associated with the work and environment The HSE try to reduce the number of accidents and emergencies that occur in the work place. They also tell people what types of injury should be reported and how to report them. – Methods of receiving or sourcing information The HSE has a website that is very informative for both employers and employees on many things such as a COSHH and MHO. You can also request advice from them. You could also read the Health And Safety At Work Act (HASAWA 1974). – Reporting The HSE has regulations set in place called the Reporting of Injuries, Diseases and Dangerous Occurrences Regulations (RIDDOR). These regs make sure that everything is properly reported. – Stopping work The HSE sends inspectors onto sites and he is able to make people stop work while something that could be a hazard is made safe again. – Evacuation The HSE can send inspector on site and if he is not happy with what he sees he is able to close down the site by providing a prohibition notice. He will tell them how to make the site safe and what needs to be done to get it up and running again safely. – Fire risks and safe exit procedures Employers must carry out a fire safety risk assessment and keep it up to date. They also need to ensure that adequate and appropriate fire safety measures are in place to minimise the risk of injury or loss of life in the event of a fire. – Consultation and feedback. Tool box talks are carried out so that people can give instructions to others and also for people to give feedback on possible hazards such as a scaffolding has being altered. Criteria 3.7: State the appropriate types of fire extinguishers relevant to the work. Water, Dry powder, Foam and CO2. Criteria 3.8: State how and when the different types of fire extinguishers are used in accordance with legislation and official guidance. Not all fire extinguishers are suitable for putting out all types of fire. For example if you spray water on an electric fire it could make it a lot worse. Below is a list of what types of extinguisher is suitable for what type of fire. Water – Paper , Wood, Textiles, Fabric Dry powder – Paper, wood textiles and fabric. Flammable liquids. Flammable gases. Oils and fats. Electrical hazard. Foam – Paper, wood textiles and fabric. Flammable gases. Oils and fats. CO2 – Flammable liquids. Flammable gases. Oils and fats. Electrical hazard. You must make sure when using a CO2 extinguisher in a confined space that you have sufficient fresh air. You could use breathing apparatus to make sure you are safe. Criteria 4.2: State how personal behaviour demonstrates responsibility for general workplace health, safety and welfare, in relation to: – Recognising when to stop work in the face of serious and imminent danger to self and/or others How you behave when you or someone else is in danger is very important. If a scaffold has become unstable in a high wind then you should be responsible and safe by stopping work until the scaffolding is secure. – Contributing to discussions and providing feedback Contributing to discussions and providing feedback by pointing out hazards and potential risks will demonstrate you are able to spot risks and help make the workplace safe. – Reporting changed circumstances and incidents in the workplace Reporting changed circumstances can prevent an accident from happening because someone wasn’t aware. Legislations are in place to ensure that incidents are reported to the HSE. Making sure these are done demonstrates responsibility. – Complying with the environmental requirements of the workplace Making sure things such as streams aren’t polluted and making sure waste is  correctly disposed of is very important. Criteria 4.3: Give examples of how the behaviour and actions of individuals could affect others within the workplace. Your behaviour could have negative effects on others. Working in an unsafe way may directly harm someone such as dropping a brick, or not putting barriers around a hole in the ground. You behaviour could also have a positive effect on your fellow workers for example you could discover a fire and help to ensure everyone is evacuated safely. Also your feedback at a toolbox talk could stop an accident from taking place. Criteria 5.2: State how security arrangements are implemented in relation to: The workplace: Is surrounded by fencing stopping anyone from wandering onto the site. There will also be lockable storage areas. The general public: Will not be able to get access onto the site as it will be secured with fencing. Also there are signs put up to inform the public that they are not allowed to enter. Site personnel: Resources: Will be locked away in containers so they cannot be stolen.

Accounting Analysis Essay

Michael Burton has recently been hired as the CEO of Tesca Works, Inc. Previously he had been the marketing manager for a large manufacturing company and had established a reputation for identifying new consumer trends. Tesca Works Inc. is a California-based generator manufacturing company. The company is well known for manufacturing large, heavy-duty generators at a reasonable cost. One of its greatest achievements is that its generators can be easily modified or customized for different applications. Also, Tesca Works currently builds commercial appliances. The company is considering an expansion of its current product line to include refrigerator and maybe, sometime in the future, consumer appliances. Mr. Burton feels that due to high energy prices, consumers will be more willing to consider purchasing new efficient appliances. See more: Beowulf essay essay Tesca Works Inc. is a California-based generator manufacturing company. The company is well known for its innovation and ability to produce high quality products at a reasonable cost. One of its greatest achievements is that its manufacturing processes are adaptable to other durable goods. Also, Tesca Works currently builds commercial appliances. Profile of Tesca Works Tesca Works, Inc. was established by the Smith brothers in 1880 as the Logging Saw Company. The firm started manufacturing large steam saws to serve the logging industry which processed lumber. Their customers were construction companies that provided housing for the population increase in California. The Smith brothers quickly realized that the times were changing. They started looking for the technologies that would keep them at the forefront of their field of business. In 1915, the Smith brothers decided that they needed to make generators as replacements for the saws. They realized that the logging industry was not viable anymore and that generators were starting to serve the same purpose. The company started making generators in the early 1940’s. Tesca Works then opted to produce commercial appliances. It was an easy decision to make since the commercial appliances would use common parts with the company’s generators and the customers were local hospitals, schools, and governments. Starting in the 1950’s the commercial appliances business accounted for about 50% of Tesca Works’ revenues. The Refrigerator Mr. Burton arranged a meeting with the firm’s top management and the chief design and the chief manufacturing engineers to propose a new product. Mr. Burton presented an argument that more individuals in the United State and Canada would be willing to purchase newer appliances because people are becoming more environmentally conscious. The new appliances are more efficient and environmentally friendly. Also, the recent increase in electricity costs seems to be long lasting. This is an opportunity to get people hooked on environmentally friendly appliances as he put it. The proposal under consideration is for the introduction of a new, energy star refrigerator. To distinguish Tesca Works from other manufacturers, the proposal included details about the convenience, large shelves in the doors, high volume water and ice dispensers, efficiency, and quietness of operation that need to be developed. Mr. Phillips and Mr. Lopez, the two engineers, enthusiastically and quickly pointed out that the needed technology could be based on the company’s generators. The framework currently used for building the generators can be modified to work for appliances at a low cost. The marketing vice president, Mr. Chen, pointed out that the marketing analysis could be done quickly and at a reasonable cost. At this point, Mr. Burton charged the participants in the meeting to produce a financial plan for the development and production of the refrigerator. Consumer Appliances Most people purchase appliances and keep them for a very long time or until they stop working. Some get them when they purchase a home and do not think about them. Recently, most power companies started educating people about the efficiency of new appliances and began offering rebates on the most efficient consumer models. These approaches increased public interest. This renewed the public’s interest in low power-consuming appliances. The Decision Three weeks later, the vice presidents presented the sales and cost forecasts shown in the exhibits. The information presented contains the cost of production, financing information, and warranty cost estimates. In addition, there were two options for the compressor in the refrigerators. The MC – 004 is more expensive to install, but has a lower warranty cost. The TS – L12 is cheaper to install, but has a higher warranty cost. Which compressor should be used?

Essay about Conflicts of Interest between Auditors and...

The complete destruction of companies including Arthur Andersen, HealthSouth, and Enron, revealed a significant weakness in the United States audit system. The significant weakness is the failure to deliver true independence between the auditors and their clients. In each of these companies there was deviation from professional rules of conduct resulting from the pressures of clients placed upon their auditors (Goldman, and Barlev 857-859). Over the years, client and auditor relationships were intertwined tightly putting aside the unbiased function of auditors. Auditor careers depended on the success of their client (Kaplan 363-383). Auditors found themselves in situations that put their profession in a questionable time driving them to†¦show more content†¦A conflict of interest exists whether the act is unethical or ethical and can come visible lack of decorum that undermines the confidence in the internal auditor, the audit activity, and the audit profession. (Institut e of Internal Auditors) A conflict of interest can impair an individuals ability to do his or her duties and responsibilities objectively. (Institute of Internal Auditors) Moral Seduction Theory (MST) discussed by Andrà ©s Guiral suggests that â€Å"auditors are morally compromised by the perceived consequences of their opinions and the root of auditing problems seem to result in an unintentional bias and not in dishonesty† (Guiral, Rogers, Ruiz, and Gonzalo 155-166) The moral-seduction theory explains why professionals are at times unaware of how morally compromised they have become by conflicts of interest (Guiral, Rogers, Ruiz, and Gonzalo 155-166). Arthur Andersen was Enron’s auditor and through Enron’s financial debacle, Arthur Andersen suddenly found them under investigation. The investigation revealed several unusual transactions and fraudulent acts (Giroux 1205-1238). Under pressure by Enron’s executive management team, Arthur Andersen reported to Enrons audit committee material evidence but they would not comment on the illegal acts committed by Enron through financial disclosureShow MoreRelatedThe Impact Of External Auditors On The Financial Position Of The Company1422 Words   |  6 Pages INTRODUCTION External auditors are accountants who work independently of a particular company employed by a firm to inspect their financial statements by analysing the performance of the company and presenting an audit’s report. They plays an important role to enhance the user’s confidence, including shareholder and creditor with an expert, independent opinion whether the annual records of the company are prepared according to accounting standards of the entity, such as Generally AcceptedRead MoreAuditors And The International Financial Reporting Standards1703 Words   |  7 PagesIntroduction: Auditors, accountants, and companies must comply with the regulations as recommended by the International Financial Reporting Standards (IFRS). Disputes concerning convergence issues and compliance may arise between companies and the auditors. In the case of dispute, the companies and the auditor should consider alternative dispute resolving mechanisms which are faster, less expensive and less adversarial than traditional litigation. Reason for Conflict: Audited financial statementsRead MoreThe Independence Of Internal Audit1489 Words   |  6 PagesIndependence is a very important element in auditing. Because of the Enron Corporation and other scandals, independence of auditors becomes a vital issue in the audit industry. It is difficult to achieve ‘independent’ for auditors as there is the fact that the client pays the audit fee. In this essay, we will focus on the independence of internal audit. Internal audit plays an important role in a company. According to the IIA (1999), â€Å"Internal auditing is an independent, objective assurance andRead MoreEssay about External Auditors Must be Independent1154 Words   |  5 Pagescrash of Enron in US, followed by the worldwide collapse of its auditor, Arthur Andersen became one the most popular accounting scandal where it is still being talked about even after a decade has passed. Following this scandal, other massive organizations like WorldCom (2002), AIG (2004), and Satyam Computer Services (2009) shared the same fate. Since then, there have been questions being asked on the issue of the independence of auditors being one of the major contributors to these accounting scandalsRead MoreThe importance1244 Words   |  5 Pagesthe external auditor is to protect the interest of the public. To achieve this, it is important for the public to trust and have confidence in the work of an auditor. It is crucial that auditors appear inde pendent to the public in both fact and appearance. For this reason, it is the auditor’s responsibility to ensure that there are no personal or business relationships with anyone in a position of influence within the firm they are auditing. Even though the personality of the auditor might allow himRead MoreArthur Anderson Ethical Case Study971 Words   |  4 PagesEnron nonaudit services as well as audit services, meaning that AA could advise the structuring of transactions for desired disclosure outcomes and other work and later give an audit opinion on these transactions. This resulted in a blatant conflict of interest issue that many audit professionals did not recognize. Secondly, the â€Å"tone at the top† of AA did not encourage ethics or quality of work. Joe Berardino, CEO, made it clear that success was tantamount with revenue. He was noted by one formerRead MoreThe Role Of External Auditing On Promoting Good Corporate Governance Essay1646 Words   |  7 Page spromoting good corporate governance. The role of auditors has been emphasized after the pass of the Sarbanes-Oxley Act as a response to the accounting scandal of Enron. Even though auditors are hired and paid by the company, their role is not to represent or act in favor of the company, but to watch and investigate the company’s financials to protect the public from any material misstatements that can affect their decisions. As part of this role, the auditors assess the level of the company’s adherenceRead MoreAuditor’s Role: The Importance to Overcome Ethical Dilemmas Essay example1030 Words   |  5 Pagessubjects of further review to understand that an auditor might encounter ethical dilemmas, if independence and objectivity are not part of the audit process. An auditor should keep objectivity at all times. Maire Loughran, a Certified Public Accountant and University Professor, explains â€Å"objectivity means the ability to look at facts the client presents, and reviews them with no preconceived notions or prejudices† (52). In other words an auditor has to exercise his ability to review informationRead MoreWhy is it important for the external auditor to be independent?1495 Words   |  6 Pagesis it important for external auditor to be independent? Throughout the years, banks, shareholders, possible investors and creditors always relied on the financial statements produced by a company. Since the management of a company is producing these documents it has been assumed that the managers may act dishonestly so that their performance looks better. To monitor the company’s performance better the directors along with the shareholders employ external auditors to check all these financialRead MoreIndependence of External Auditor1203 Words   |  5 PagesIndependence of external auditor By:- shubham kanchhal Auditor independence  refers to the independence  of the auditor  from parties that may have a financial interest in business being audited. Independence requires integrity  and an objective approach  for the audit process. This concept requires the auditor  to carry his work freely and in an objective manner. The purpose of an audit to enhance the credibility