Genocide and Sexual Violence Essay

The Bosnia, Rwanda, and Nazi Germany Experience Genocide is defined in international law as acts which have the intention of destroying â€Å"in whole or in part, a national, ethnical, racial or religious group . . . † (Genocide Watch, n. d. ). Mass killings have been one of the most controversial events in the world. This incident even plays a more important part in the historical experience of those countries which undergone it. When the idea of genocide is being discussed it is always associated with different forms of violence. One of its most prevalent forms is sexual violence against women. Sexual violence is the most common act by which women are degraded and violated. Referring to sexual violence does not only connote the idea of rape. Rape being the process of forced penetration of the penis or any foreign object inside the anus or the vagina, or placing the penis inside the mouth. Sexual violence also includes other related sexual crimes like prostitution, sexual slavery, forced impregnation, mutilations, and other similar practices (West, 2005). Employing sexual violence especially rape, aids conflicting parties to achieved their desired outcomes or objectives. Its negative social effects help in accomplishing the primary goal behind the idea of violence. The main reason why violence exists is to make sure that coexistence would not continue and rape is considered to be a more powerful instrument than murder that could obtained this end (West, 2005). Being the case, sexual violence is utilized as a tool of genocide because of the social disgrace that it brings. This holds true in countries that gives importance to the idea of virginity and chastity because these symbolizes honor not only for the women but also for her family. Sexual violence humiliates both the women and also the men because if such act took place it gives the idea that men are not strong enough to defend their women (Chenoy, 1997). In connection to that, the process of ethnic cleansing would become easier because these abused women would be forced to leave their home and flee to other areas. Such acts of violence are done to induced hatred coming from the members of the targeted group towards their enemies so that they would no longer come back (West, 2005). However, there are instances that opportunistic sexual violence takes place. This kind of sexual crime is done based simply on the individual desire of the abuser. During times of conflict, violent acts escalate because there are no foreseen penalties or consequences in doing such. But this is not always the case especially in a more organized government or regime. In a more centrally organized and powerful state this kinds of crime are not seen as an instrument to inflict terror and humiliation towards the enemy but simply an individual taking advantage of the situation in order to fulfill ones’ aggressive sexual wants (West, 2005). The Bosnian Experience The end of the Soviet Union has brought significant changes in the structure and alignment of the region. The declaration of independence of states coming from the Eastern bloc started their animosity against each other. Slovenia and Croatia declared independence in July 1991 that brought war between Croatia and Yugoslav state as well as slight conflict between Yugoslavia and Slovenia. During the early parts of 1992, Bosnia-Herzegovina achieved independence, this event culminated in a civil war against the Serbs, Croats, and the Muslims in Bosnia. The war lasted for several years, which is characterized by various forms of atrocities (Weitsman, 2006). One of the most disturbing forms of atrocities in the former Yugoslavia was the sexual violence inflicted upon Bosnian Muslim women by the Serb militias. Rape camps were created wherein women are segregated and raped everyday for months. Rape is not only the form of sexual violence that these women have to endure but also forced impregnation and maternity. Based on the Final report of the United Nations Commission of Experts established pursuant to security council resolution 789 (1992), the former Yugoslavia has 162 detention sites wherein people were sexually abused. Bosnian Muslim women were repeatedly raped by various men and then they murdered them or detained them to become sexual slaves. Some women were even raped by 40 men in one night while other were gang raped. Mass rape and forced impregnation is utilized as a strategy in the policy of Serb authorities. Serbs denies such kind of allegations but the identical ways by which the rape camps were established as well as the pattern of sexual abuse tend to proved otherwise. The mass sexual abuses of women as well as men have the primary goal of shaming, degrading, torturing, and violating their victims. Forced impregnation of women was also done with the intent that the offspring will live because the Serbs considered such as their primary goal. This is further proven by the accounts of women who experienced being held in rape camps. They narrated that they were impregnated and detained until such a time where abortion is no longer possible (Weitsman, 2006). Scholars and experts of international politics analyzed that sexual violence such as mass rape, forced impregnation, and forced maternity were strategies employed by the Serbs in order to accomplish their objective of ethnic cleansing and even genocide. Forcing women to bear children connotes the idea they want the offspring to acquire the identity of the rapists being paternally derived and thus, disconnect whatever attachment it might have from the mother. In doing so, the Serbs deem that they succeeded in their idea of ethnic cleansing because they are putting a stop to the propagation of the culture and genes of the Bosnians. The identities of the father are commonly unknown because of cases wherein a woman impregnated has been raped by many men. In such cases, the identity of these children as â€Å"genocidal babies† or little â€Å"chetniks† still continues because it is reinforced by the media and their community. The identity of the babies is already constructed in such a way that they would forever be linked to their Serbian fathers (Weitsman, 2006). The Rwandan Genocide The genocide that happened in Rwanda is a product of ethnic hatreds and rivalries that is rooted in the early parts of this country’s history. The animosity among the two ethnic groups in the country, namely the Hutus and Tutsis goes a long way. During the pre-colonial era these two ethnic groups realized the distinctiveness that they have from each other in terms of economic status, occupation as well as slight variations in their physical appearance. Despite such differences no conflicts were observable in these groups. However, the European colonizers emphasized the distinctness of these ethnic groups based on biological superiority. Europeans allocated more power, authority, and privileges over to the Tutsis due to their tall built and angular faces, which is said to make them superior in the racial hierarchy (West, 2005). The Belgians established a democratic institution in the country that attributed more power to the persistent Hutus. This event started the tension between these two groups that resulted for the Tutsis to flee towards neighboring countries. Animosity between the groups escalated as Hutu extremists continue to perceive the other ethnic group as a â€Å"Tutsi Threat†. The situation is further worsen by the violent acts of the Rwandan Patriotic Front (RPF). Hutu extremists were greatly concerned with the threat posed by the Tutsis that they decided to create a policy of genocidal mass killing. They deem that the complete annihilation of the Tutsis is the only way possible to solved this insecurity that they felt because other means are ineffective like the deportation of Tutsis to other countries, which they believe would only allow the continuation of the problem (West, 2005). The government was responsible to most of the violent attacks that happened, which intensified the feeling of terror among civilians. It is also because of fear that the civilians learned to act violently in order to defend themselves (West, 2005). Furthermore, Hutu extremists also used propaganda through the media in order to instil the hatred that the Hutu civilians must feel against the Tutsis. They also make sure that they degrade the Tutsi women by describing them as object of sexual desire (Weitsman, 2006). The participation of the civilians is needed in order for the complete annihilation of the Tutsis to be possible. During the mass killings, many women were kidnapped by their perpetrators and were raped, shamed, and left to die of depression; they did such because it contributes in the humiliation of the Tutsi culture. Sexual violence in this case is a means to deconstruct the Tutsi group of their spirit, willingness to move on and their very idea of life. Violent attacks were experienced by men and women of all ages but the women were greatly susceptible to it because of their gender and ethnicity (West, 2005). Basically, there are two purposes why sexual violence is employed. First, it is utilized in order to destroy the Tutsi race. The women symbolize their ethnicity and by raping, shaming, and lowering their morale they also destroys their ethnic group. Effects of sexual violence also humiliate their families and community. Using sexual violence invoked feelings of fear and humiliation that the Hutus believe would helped in the annihilation of the Tutsis. Second, it makes ethnic power inversion possible. Inflicting harm invokes hatred and a sense of revenge among the Tutsis. This feeling of vengeance only adds to their idea of the â€Å"Tutsi Threat† (West, 2005). The Nazi Germany The genocide that happened in the history of Germany is grounded in the idea that Germans or the Aryan race are the most racially pure and sophisticated people making them superior as compared to other races. Adolf Hitler made sure that the superiority of their race continues by first, eliminating the physically unfit members of the Aryan race like the handicapped and the mentally ill. Afterwards, he proceeded in annihilating the Jewish population, which he perceived as the greatest threat to their race. He disseminates the idea that the Jews are dirty and they are trying to infiltrate and destroy their superiority. Furthermore, he also accused that the Jews have connection in the Bolshevism of Russia and Stalin’s Communism. He succeeded in spreading the feeling of hatred among the Aryan race towards the Jews through propaganda in posters, newspapers, and radio reports. Basically, the perception that Jews are inferior and their connection to Bolshevism led to the conclusion that the only way to save the Aryan race as well as the entire Europe is through the elimination of the Jewish race (West, 2005). Unlike the case of Bosnia and Rwanda, there was very minimal practiced of sexual violence before and during the Holocaust in Germany. It is interesting to note that despite the long periods of incarceration that Jewish women spent in the concentration camps, they were not sexually abuse. Some reports of sexual crimes were more individualistic in nature as compared with the Rwandan and Bosnian experienced of mass raped. Sexual violence was only limited among Germans that hold high position in authority who are often left in charge making it opportunistic in nature. However, there are also instances that women are humiliated inside concentration camps. This is when they are forced to stand naked, be shaven, searched and experienced invasive medical tests. They also undergone psychological fear as soldiers would threaten them of sexual violence. But this merely becomes psychological means to infused terror because there are rarely cases of rape inside the concentration camps (West, 2005). Sexual violence was not employed during the genocide in Germany because of several factors. First, the strong and radical belief of the Nazis about their race. Their belief in the preservation of the purity of their race entails with it policies that prohibits them in engaging in sexual practices with inferior races as it is seen as dirty and they condemned the reproduction of Jewish people. This is proven by incidents wherein pregnant Jewish women are immediately killed. Second, Nazis have a very disciplined military that strictly obeyed the rules of their superiors as well as the ideology of their race. Being the case, they would not subject themselves in acts of sexual violence as this is prohibited in their laws and beliefs. Lastly, their strong hierarchical state which assures that the codes of conduct and laws are followed by the military as well as the civilian members of their population (West, 2005). This served as the strong foundation that holds the people belonging in the Aryan race to act accordingly with regards to their beliefs and objectives. Similarities and Differences The ethnic cleansing and genocide that happened in these three countries have its similarities and differences in terms of how the conflict escalated the usage of sexual violence, as well as their reasons in employing or not employing these violent acts. Bosnia, Rwanda, and Germany’s genocide are similar in the fact that it involves the leadership of political elites who devised ways in order to heighten the feeling of animosity among conflicting parties. In the case of Bosnia, the Serbs made a policy that created numerous rape camps that will aid in the rape and impregnation of women. Rwanda also employed a similar strategy by including the citizens to further aggravate the conflict that is taking place. They propagate the idea of â€Å"Tutsi threat† so that Hutu civilians would participate in the annihilation of the Tutsis. The strong political leadership of the Nazis also reinforced the superiority of the Aryan race and they created the idea of the Jews being a threat to their superiority in order to justify their actions of mass killings. Moreover, all of them used propaganda by means of the media to influence the mind of their fellow citizens and eventually aid them in their desired objectives. This is exactly what happened in Rwanda when they announced the â€Å"Tutsi threat† together with their perception of Tutsi women as sexual objects in their radio stations and newspapers. Similarly, the media also aided in propagating the idea that the offspring’s of the impregnated Bosnian Muslim women are â€Å"little chetniks† which heightened the stigma that these children’s identities would be forever linked to their fathers who are responsible for such violent act. Nazi Germany is also no different as they strengthened the idea of the Aryan race’s superiority and the threat the Jewish imposed upon this dominion through the same method as the two aforementioned incidents. The differences they have are focused on their idea of what sexual violence is and what are its effects to the ends that they are fighting for. In the genocide that happened in Rwanda they employed sexual violence as a means to humiliate and violate not only the women that they raped and their families but also their communities as well. The reason for such course of action is the high regards given to the honor of women because she symbolizes the very ethnicity of her race. Destroying her morale is also synonymous to the destruction of the race she symbolizes. In contrast, even though Bosnia practiced the same mass rape as Rwanda their perception towards it is different. Rwanda used sexual violence as a means to destroy the ethnic race by humiliation unlike in Bosnia wherein sexual violence is considered more as an after effect of their actions of ethnic cleansing. Their forced impregnation of women in their process of genocide was utilized in order to create â€Å"little chetniks† or offspring that would increase the Serbian race. The most unlikely among these three cases of genocide is the Nazi Germany experience. Sexual violence is not utilized by the Nazis to propagate mass destruction of the Jewish race. There are only minimal incidents of rape during those times and it was caused by opportunistic reasons rather than a method of ethnic cleansing. The rationale behind such incident is the fact that Nazis have a more disciplined military and strong hierarchal structure. In an organized government like the Nazi regime violent acts such as sexual abuse is not as rampant as compared to Bosnia and Rwanda because perpetrators are sure to face the consequences and penalties of their actions. Furthermore, a disciplined military would not adhere to sexual misconduct because of the fear of being punish by their superiors as well as their high regards to their beliefs. Sexual violence is indeed commonly used in most cases of genocide. Contrary to this usual practice there have also been instances wherein mass killings took placed but there are very minimal reports of sexual violence. In such cases, sexual violence was not perceived as an instrument in order to accomplish the goals of the perpetrators. This kind of observable discrepancy among the employment of sexual violence could be attributed to the idea that this concept is still very subjective. Its meaning, practice, and usage tend to vary from one person to another and in this case from one race from the other. References Chenoy, A. (1997). Demystifying Terrorism: a War Against Terror & The Terror Of War, US Hegemony & Militarism. ARENA. Genocide Watch. (n. d. ). What is Genocide? Retrieved 22 May 2008, from http://www. genocidewatch. org/aboutgenocide/whatisit. html.

10 Fascinating Praying Mantis Facts

10 Fascinating Praying Mantis Facts The word mantis comes from the Greek mantikos, for soothsayer or prophet. Indeed, these insects do seem spiritual, especially when their forelegs are clasped together as if theyre in prayer. Learn more about these mysterious insects with these 10 fascinating facts about praying mantids. 1. Most Praying Mantids Live in the Tropics Of approximately 2,000 species of mantids described to date, almost all are tropical creatures. Just 18 native species are known from the entire North American continent. About 80% of all members of the order Mantodea belong to a single family, the Mantidae. 2. The Mantids We See Most Often in the U.S. Are Exotic Species Youre more likely to find an introduced mantid species than you are to find a native praying mantis. The Chinese mantis (Tenodera aridifolia) was introduced near Philadelphia, PA about 80 years ago. This large mantid can measure up to 100 mm in length.  The European mantid, Mantis religiosa, is pale green and about half the size of the Chinese mantid. European mantids were introduced near Rochester, NY nearly a century ago. Both the Chinese and European mantids are common in the northeastern U.S. today. 3. Mantids Can Turn Their Heads a Full 180 Degrees Try to sneak up on a praying mantis, and you may be startled when it looks over its shoulder at you. No other insect can do so. Praying mantids have a flexible joint between the head and prothorax that enables them to swivel their heads. This ability, along with their rather humanoid faces and long, grasping forelegs, endears them to even the most entomophobic people among us. 4. Mantids Are Closely Related to Cockroaches and Termites These three seemingly different insects – mantids, termites, and cockroaches – are believed to descend from a common ancestor. In fact, some entomologists group these insects in a superorder (Dictyoptera), due to their close evolutionary relationships. 5. Praying Mantids Overwinter as Eggs in Temperate Regions The female praying mantis deposits her eggs on a twig or stem in the fall ​and then protects them with a Styrofoam-like substance she secretes from her body. This forms a protective egg case, or ootheca, in which her offspring will develop over the winter. Mantid egg cases are easy to spot in the winter when leaves have fallen from shrubs and trees. But be forewarned! If you bring an overwintering ootheca into your warm home, you may find your house teeming with tiny mantids. 6. Female Mantids Sometimes Eat Their Mates Yes, its true, female praying mantids do cannibalize their sex partners. In some instances, shell even behead the poor chap before theyve consummated their relationship. As it turns out, a male mantid is an even better lover when his brain, which controls inhibition, is detached from his abdominal ganglion, which controls the actual act of copulation. But most instances of sexual suicide in mantids occur in the confines of a laboratory setting. In the wild, scientists believe the male partner gets munched on less than 30% of the time. 7. Mantids Use Specialized Front Legs to Capture Prey The praying mantis is so named because when waiting for prey, it holds its front legs in an upright position as if they are folded in prayer. Dont be fooled by its angelic pose, however, because the mantid is a deadly predator. If a bee or fly happens to land within its reach, the praying mantis will extend its arms with lightning quick speed, and grab the hapless insect. Sharp spines line the mantids raptorial forelegs, enabling it to grasp the prey tightly as it eats. Some larger mantids catch and eat lizards, frogs, and even birds. Who says bugs are at the bottom of the food chain?! The praying mantis would better be called the preying mantis. 8. Mantids Are Relatively Young Compared to Other Ancient Insects The earliest fossil mantids date from the Cretaceous Period and are between 146-66 million years old. These primitive mantid specimens lack certain traits found in the mantids that live today. They dont have the elongate pronotum, or extended neck, of modern-day mantids and they lack spines on their forelegs. 9. Praying Mantids Are Not Necessarily Beneficial Insects Praying mantids can and will consume lots of other invertebrates in your garden, so theyre often considered beneficial predators. Its important to note, however, that mantids dont discriminate between good bugs and bad bugs when looking for meals. A praying mantis is just as likely to eat a native bee thats pollinating your plants as it is to eat a caterpillar pest. Garden supply companies often sell the egg cases of Chinese mantids, touting them as a biological control for your garden, but these predators may do as much harm as good in the end. 10. Mantids Have Two Eyes, but Only One Ear A praying mantis has two large, compound eyes that work together to help it decipher visual cues. But strangely, the praying mantis has just a single ear, located on the underside of its belly, just forward of its hind legs. This means the mantid cannot discriminate the direction of a sound, nor its frequency. What it can do is detect ultrasound, or sound produced by echolocating bats. Studies have shown that praying mantids are quite good at evading bats. A mantis in flight will essentially stop, drop, and roll in midair, dive bombing away from the hungry predator. Not all mantids have an ear, and those that dont are typically flightless, so they dont have to flee flying predators like bats.

Index to French Grammar and Pronunciation Glossary

Index to French Grammar and Pronunciation Glossary This index to the glossary of French grammar and pronunciation terms treated in our lessons provides definitions and links to further information about each of the French verb tenses, pronouns, and other grammatical structures weve discussed. It also includes information about various pronunciation issues. You can search for definitions by topic or by using the full alphabetical list in either  English  or  French; all definitions are in English. Or you can get just the highlights:  top grammar terms. English Index Aactive voiceadjectiveadverbadverbial pronounadverb of frequencyadverb of manneradverb of placeadverb of quantityadverb of timeagentagreementantecedentarticleauxiliary verbCclausecomparative adverbcognatecompound pastcompound tenseconditionalconditional perfectconditionalsconditional sentenceconjunctionconjugateconjugationcoordinating conjunctioncopular verbDdefinite articledemonstrative adjectivedemonstrative pronoundependent clausedescriptive adjectivedirect objectdirect object complementdirect object pronoundisjunctive pronoundummy subjectEeuphonyFfalse cognatefamiliarfeminineformalfuturefuture anteriorfuture perfectfuture subjunctiveGgenderHhelping verbhiatushistoric pasthistorical tenseIif-then clauseimperativeimperfectimperfect subjunctiveimpersonal pronounimpersonal verbindefinite articleindefinite adjectiveindefinite pronounindefinite relative pronounindependent clauseindicativeindirect objectindirect object complementindirect object pronouninfinitiveinflectioninformalinterro gative adjectiveinterrogative adverbinterrogative pronounintransitive verbinversionLliaisonlinkinglinking verbliterary registerliterary tenseMmain clausemasculinemoodNnarrative tensenear futurenegative adjectivenegative adverbnegative pronounnormal registernounnumberOobjectPparticiplepartitive articlepassive voicepast anteriorpast conditionalpast infinitivepast participlepast perfectpast perfect subjunctivepast subjunctiveperfect participlepersonpersonal pronounpersonal verbpluperfectpluperfect subjunctivepluralpossessive adjectivepossessive pronounprepositionpresentpresent participlepresent perfectpreteritepronominal verbpronominal voicepronounproper nounRreal subjectrecent pastregisterreflexive pronounreflexive verbrelative clauserelative pronounSsimple pastsimple tensesingularstate-of-being verbstressed pronounsubjectsubject pronounsubjunctivesubordinate clausesubordinating conjunctionsuperlative adverbTtensetransitive verbtrue cognateVverbverb conjugationvoicevulgar (register) French Index Aaccordadjectifadjectif dà ©monstratifadjectif descriptifadjectif indà ©finiadjectif interrogatifadjectif nà ©gatifadjectif possessifadverbeadverbe comparatifadverbe de frà ©quenceadverbe de lieuadverbe de manià ¨readverbe de quantità ©adverbe de tempsadverbe interrogatifadverbe nà ©gatifadverbe superlatifagentantà ©cà ©dentapparentà ©argotiquearticlearticle dà ©finiarticle indà ©finiarticle partitifauxiliaireCCODCOIcomplà ©ment dobjet directcomplà ©ment dobjet indirectconditionnelconditionnel passà ©conjonctionconjonction de coordinationconjonction de subordinationconjugaisonconjuguercopuleDdà ©sinenceEenchaà ®nementeuphonieFfamilierfaux amifà ©mininformelfuturfutur antà ©rieurfutur passà ©futur procheGgenreHhiatusIimparfaitimparfait du subjonctifimpà ©ratifindicatifinfinitifinfinitif passà ©inversionLliaisonlittà ©raireMmasculinmodemot apparentà ©Nnomnom proprenombrenormalOobjetobjet directobjet indirectPparticipeparticipe passà ©participe prà ©sentpassà © antà ©rieurpassà © composà ©passà © composà © du participe prà ©sentpassà © rà ©centpassà © simplepersonnephrase de conditionplurielplus-que-parfaitplus-que-parfait du subjonctifpopulaireprà ©positionprà ©sentprà ©tà ©ritpronompronom adverbialpronom dà ©monstratifpronom disjointpronom impersonnelpronom indà ©finipronom indà ©fini relatifpronom interrogatifpronom nà ©gatifpronom objet directpronom objet indirectpronom personnelpronom possessifpronom rà ©flà ©chipronom relatifpronom sujetpropositionproposition conditionnelleproposition dà ©pendanteproposition indà ©pendanteproposition principaleproposition relativeproposition subordonnà ©eproposition subordonnà ©e relativeRregistreSsi clausesinguliersubjonctifsubjonctif futursubjonctif passà ©sujetsujet apparentsujet rà ©elTtempstemps composà ©temps de la narrationtemps historiquetemps littà ©rairetemps simpleVverbeverbe auxiliaireverbe copulatifverbe impersonnelverbe intransitifverbe pronominalverbe rà © flà ©chiverbe transitifvoixvrai amivulgaire Topic Index Adjectives  Ã‚  Ã‚  demonstrative adjective  Ã‚  Ã‚  descriptive adjective  Ã‚  Ã‚  indefinite adjective  Ã‚  Ã‚  interrogative adjective  Ã‚  Ã‚  negative adjective  Ã‚  Ã‚  possessive adjectiveAdverbs  Ã‚  Ã‚  adverbial pronoun  Ã‚  Ã‚  adverb of frequency  Ã‚  Ã‚  adverb of manner  Ã‚  Ã‚  adverb of place  Ã‚  Ã‚  adverb of quantity  Ã‚  Ã‚  adverb of time  Ã‚  Ã‚  comparative adverb  Ã‚  Ã‚  interrogative adverb  Ã‚  Ã‚  negative adverb  Ã‚  Ã‚  superlative adverbAgreement  Ã‚  Ã‚  gender  Ã‚  Ã‚  number  Ã‚  Ã‚  adjectives  Ã‚  Ã‚  articles  Ã‚  Ã‚  pronounsClauses  Ã‚  Ã‚  dependent clause  Ã‚  Ã‚  if-then clause  Ã‚  Ã‚  independent clause  Ã‚  Ã‚  main clause  Ã‚  Ã‚  relative clause  Ã‚  Ã‚  subordinate clauseConjunctions  Ã‚  Ã‚  coordinating conjunction  Ã‚  Ã‚  subordinating conjunctionObjects  Ã‚  Ã‚  object  Ã‚  Ã‚  direct object  Ã‚  Ã‚  direct object complement/pronoun  Ã‚  Ã‚  indirect object  Ã‚  Ã‚  indirect object complement/pronoun  Ã‚  Ã‚  intransitive verb  Ã‚  Ã‚  transitive verbParts of speech  Ã‚  Ã‚  adjective  Ã‚  Ã‚  adverb  Ã‚  Ã‚  article  Ã‚  Ã‚  conjunction  Ã‚  Ã‚  noun  Ã‚  Ã‚  preposition  Ã‚  Ã‚  pronoun  Ã‚  Ã‚  verbPronouns  Ã‚  Ã‚  adverbial pronoun  Ã‚  Ã‚  demonstrative pronoun  Ã‚  Ã‚  direct object pronoun  Ã‚  Ã‚  disjunctive pronoun  Ã‚  Ã‚  impersonal pronoun  Ã‚  Ã‚  indefinite pronoun  Ã‚  Ã‚  indefinite relative pronoun  Ã‚  Ã‚  interrogative pronoun  Ã‚  Ã‚  negative pronoun  Ã‚  Ã‚  personal pronoun  Ã‚  Ã‚  possessive pronoun  Ã‚  Ã‚  pronominal verb  Ã‚  Ã‚  reflexive pronoun  Ã‚  Ã‚  relative pronoun  Ã‚  Ã‚  stressed pronoun  Ã‚  Ã‚  subject pronounPronunciation  Ã‚  Ã‚  cognate  Ã‚  Ã‚  euphony  Ã‚  Ã‚  hiatus  Ã‚  Ã‚  liaison  Ã‚  Ã‚  linkingVerbs* conjugate/conjugation  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  inflection  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  mood  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  number  Ã ‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  person  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  tense  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  voice* compound tense  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  auxiliary/helping verb  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  compound past  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  conditional perfect  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  future anterior/perfect  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  past conditional  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  past perfect subjunctive  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  past subjunctive  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  past anterior  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  past infinitive  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  past perfect  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  pluperfect  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  pluperfect subjunctive  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  present perfect* historical/literary/narrative tense  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  historic past  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  past anterior  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  imperfect subjunctive  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  pluperfect subjunctive* inversion* mood  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  conditional  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   imperative  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  indicative  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  infinitive  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  participle  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  subjunctive* participle  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  past participle  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  perfect participle  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  present participle* simple tense  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  conditional  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  future  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  future subjunctive  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  historic past  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  imperative  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  imperfect  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  imperfect subjunctive  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  present  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  preterite  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  simple past  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  subjunctive* types of verbs  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  copular verb  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  impersonal verb  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  intransitive verb  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  pronominal/reflexive verb  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  transitive ver bMiscellaneous  Ã‚  Ã‚  agent  Ã‚  Ã‚  antecedent  Ã‚  Ã‚  conditional  / conditional sentence  Ã‚  Ã‚  proper noun  Ã‚  Ã‚  register  Ã‚  Ã‚  subject  Ã‚  Ã‚   - dummy subject  Ã‚  Ã‚   - real subject

Ethic and critical thinking Essay Example | Topics and Well Written Essays - 1750 words

Ethic and critical thinking - Essay Example The movie unconditionally showed that the financial crisis experienced globally was certainly caused by ethical practices that were perpetuated by financial services industry. The film further indicated that the immoral practices in the financial service industry were contributed by the general public, entrepreneurs, and government officials. This means that these groups participated in perpetuating these unprofessional activities in the face of economic meltdown in the world (Fergusson 46). From the film, it is also clear that the financial crisis experienced in the world was caused by the unethical practices in the business environment. The film was understandably irritating because financial institutions concentrated more on undertaking dubious business practices that had serious implications on the economy of the nation. The financial institutions at this time abandoned their responsibility of ensuring that the stakeholders were not exploited by greedy individuals and organizations. These greedy individuals and companies were guided by their individuals’ interests and greed that made them turn into unprofessional practices (Greenspan 98). The financial service industry was no longer interested in promoting strategies that would boost the standard of the economy via increasing the capital for other companies within and outside the industry. The increase in the market capital lowered the unemployment rate and consequently, boosted the country’s Gross Domestic Product (GDP). The industry had in the recent reduced capital for some of the firms, thus impacting negatively on the economy of the country. The government, through financial institutions gave capital to few selected companies thus favoring some companies. This created unequal financial implications to these companies. These companies, who were allocated capital, benefited few individuals thus compromising

Writing Express Reflection Essay Example | Topics and Well Written Essays - 500 words

Writing Express Reflection - Essay Example From this discussion it is clear that the subject involved the role that chief nursing officer plays in relation to the staff nurses, which was made easier through the internet searches. Sometime ago, the reporter would have had to scan a book or article to get this information and see whether the information was related to the subject. In addition, taking the writing express course has helped me appreciate that he prefers a visual style of learning, rather than an auditory one. For instance, the author learnt more about the subject by reading related material and viewing graphics and charts. Since the writing express class was mainly visual as an online course, he was happy that this was his preferred learning style.This essay declares that  the writing express course has also helped him to understand and appreciate himself better, while it has also given him skills and abilities that the reporter can use in his future courses. For instance, his is better equipped to collect resea rch and identify related resources; while he will also be able to order articles and books online.  While using my research skills in finding articles related to CNOs and their roles around the staff nurses, the author also found very helpful tutorials and he now knows that the internet has numerous resources that he can use in his future courses if any questions arise.  The writing express course also aided me in identifying and achieving work-related goals.

Human resource management Essay Example | Topics and Well Written Essays - 1250 words - 1

Human resource management - Essay Example The principles and concepts that underlie behavior are basic. Diverse studies of human behavior in work organizations identify the crucial role of managing human resources to assist in the improvement of productivity and performance, in marketing the products and services, and in designing strategies for recruiting, screening, hiring, evaluation, development and the promotion of workers. Human resources management is defined as the art and science of acquiring, motivating, and developing people in their jobs in the light of their personal, professional, and technical knowledge, skills, abilities, needs and values, and in conjunction with the accomplishment of individual, organizational and societal goals (Martires, 2004, p. 6). In this regard, the objective of this essay is to proffer relevant concepts and issues that pervade human resource management in organizations. Specifically, the following questions would be addressed: (1) what is the role of the HR function within a Company? (2) Which are the main responsibilities? (3) How do you think the HR Area gives a positive contribution to Management in order to achieve organizational goals? (4) How do you think this contribution can be measured? And, (5) what are the 3 most important HR best practices that should be developed and included in the HR strategic plan? Role of HR Functions In an organization, the human resources department (HRD) performs five functions for other departments – job organization and information, acquisition, maintenance, development of personnel, and research on human resources. Its role is advisory utilizing the personnel policies of the organization, the data it accumulates and the studies it makes of its workers. An effective human resources management (HRM) is integral to the functioning of the organization and must therefore be the concern of management. By and large, these functions assume two very important elements in an organization which are jobs and people. Jobs are to be determined and established first after the organization philosophy is conceived. People are brought in to man the jobs in order for the organization to move. Jobs and people interact with each other. Gordon (2000) describes the real role of HR as magnetic management that â€Å"can be the power that pulls disparate departments into a single productive unit† (p. 500). The HR manager should know and understand how an organization, particularly businesses, works specifically on the profit-and-loss aspect. The HR manager can be of great assistance in staffing the organization with the most qualified and productive people including executives who can contribute to profit or good delivery of services. Main Responsibilities The specific and technical duties of the HRD are complex and multifarious and are categorized according to its five functions – job organization and information, acquisition, maintenance, development and research on human resources. The HRD performs gen eral management functions in relation to top management and to the HRD staff. Before hiring workers, available jobs have to be classified and corresponding job information described mainly in terms of duties and responsibilities. Qualifications of those who are to perform these jobs should be delineated in job specifications. The function of acquisition or procurement of HR includes five aspects: human resources planning, recruitment, screening,

The Role of External Auditor in Corporate Governance

The Role of External Auditor in Corporate Governance External Auditors check companys accounts and report to the company based on the accounts. Basically, the concern is how external auditors conduct these duties effectively. Legislations, such as The Companies Act 1965, have made great efforts to ensure external auditors conduct their duties and obligations effectively. The Code of Corporate Governance in 2001 and the amendment in 2007 have further enhanced the effectiveness of audit in the interests of stockholders and shareholders. In light of the recent scandals involving external auditors in the world, there is a growing concern for corporate governance globally as there is increased reliance by the stockholders and shareholders on external auditors. This study examines the role of external auditors in the corporate governance framework. The study then reviews the financial scandals involving auditors occurred in the world and investigate the role of external auditor in the collapse of the companies. Introduction Corporate governance is a central and dynamic aspect of business. It is very important for corporate success and social welfare. In the wake of Enron, HIH Insurance and other similar cases, countries around the world have reacted quickly by pre-examining similar events domestically. As a speedy response to these corporate failures, the USA issued the Sarbanes-Oxly Act in July 2002, and in UK, the Higgs Report and the Smith Report were published in January 2003 (Solomon, 2007). Nowadays corporate governance is a globally debated topic with many characteristics (Nobel, 1998). However, the concern is whether auditors play an important role in the framework of corporate governance. Corporate Governance Corporate governance is the relationship among various participants in determining the direction and performance of corporations. The main participants are the shareholders, the management and the board of directors. Corporate governance is the process whereby directors of a company are monitored and controlled. There are two areas considered to be fundamental to corporate governance, one is supervision and monitoring of management performance and the other is ensuring accountability of management to shareholders and other stakeholders (Marianne, 2009). Till now, probably the two most important basic elements of good corporate governance have been full disclosure and the presence of independent directors and auditors, who each has their own ways to confirm that the data provided by the corporation are true and fairly stated. The contents of full disclosure are listed out in regulatory demands and professional pronouncements, and companies are expected to fully comply. The independence of the outside director and external auditor means the directors and auditors will have to distance themselves considerably to assure shareholders that they have conducted their tasks (Bavly, 2004). Role of External Auditors in Corporate Governance External auditors play a key role in the corporate governance framework. They conduct one of the most important corporate governance checks that help to monitor managements activities. The audit of financial statement makes disclosures more reliable, thus increasing confidence in the companys transparency. The role of external auditors is to make sure that Board of Directors and the management are acting responsibly towards the shareholders investment interests. By keeping objectivity, the external auditors can add value to shareholders by ensuring that the companys internal controls are strong and effective. And by working with the audit committee and liaising with internal auditors, external auditors can help to facilitate a more effective oversight of the financial reporting process by the Board of Directors (Hassan, 2004). However, the audit expectations gap needs to be acknowledged, as the audit function can only do so much on the fraud. The external auditor can not be expected to find every fraud and error during an audit. In accordance with the Cadbury Report, it is important to know that the external auditors role is not to prepare the financial statements, nor to provide assurance that the data in the financial statements are correct, nor to guarantee that the company will continue as a going concern, but the external auditors have to state in the annual report that the financial statements show a true and fair view. The Cadbury Report highlighted that there was no doubt on whether there should be an audit but rather how the audit could be ensured to conduct effectively and objectively by the external auditors (Solomon, 2007). Auditor Independence External auditors are expected to be independent of the company and report on the company objectively. Actually, auditors can only play their role effectively if they are independent (Peel ODonnell, 1995). They have to conduct their tasks in the most independent and reliable manner to provide investing public with the level of assurance to make their decisions based on the financial statements. According to the Cadbury Report, auditor independence could be affected due to the close relationship between auditors and company managers and due to the auditors intention to develop a constructive relationship with their clients. There are a number of threats to auditor independence, one of which is to provide non-audit services since non-audit services are lucrative. Auditors can obtain the contracts for non-audit services only if they maintain a good relationship with the management. The Cadbury Report stressed that a balance is needed to be achieved in such way that external auditors will work with, not against, company management, but in doing so they need to serve shareholders. This is a difficult path. The easiest way to ensure this balance being attained is suggested to establish audit committees and develop effective accounting standards. The Cadbury Report recommended all companies to establish audit committees. Audit committees serve as representative of shareholder interests. They are not only responsible for monitoring financial reporting process to support good corporate governance, they are also considered to be able to ensure an appropriate relationship exists between the external auditor and the management whose financial statements are being audited (Hassan, 2004). The Smith Report issued in 2003 highlighted that the audit committee needs to be proactive and raise the concern with directors rather than brush them under the carpet. The Report also stressed that all members of audit committee should be independent non-executive directors. Companys annual reports should disclose detailed information on the role and responsibilities of their audit committee. Lessons from Financial Scandals 4.1 Collapse of Enron Enron, the energy trading company based on Texas is the first scandal shaking up the auditing profession. It has led to a crisis to the confidence on auditors and the reliability of financial reporting (Holm Laursen, 2007). The audit quality and the independence of external auditors were questioned. In this case, Enrons audit and accounting function were fraudulent. Arthur Andersen, the auditor of Enron, has been involved in Enrons fraudulent accounting and auditing. Failure of the audit function is one of the key factors contributing to the companys collapse. Enron created The Raptors, four special purpose entities (SPEs). SPEs are established in order that a company can form a joint venture with other interested parties to conduct a specific transaction. This transaction will not subject the other parties to the risks more generally associated with the companys operations. U.S Generally Accepted Accounting Principles (GAPP) allows companies to record the gains and losses of SPEs without reporting their assets and liabilities in certain instances. In this way, Enron avoided adding more than $1 billion debt to its balance sheet without consolidating certain SPEs (Jenkins, 2003). But the problems are, when the losses of these entities quickly rose into billions of dollars, these entities were brought into the core financial statements. It then became clear that Enron itself had great losses. The corporations stock price dropped sharply, and the company went into bankruptcy in December 2001 (Brown, 2005). Examples of Enrons devious accounting exist widely in the corporation. The company recorded profits, for example, from a joint venture with Blockbuster Video that was never materialized (The Economist, 7 February 2002). In 2002, Enron restated its accounts, which is actually a process that reduced reported profits by $600 million (The Economist, 6 December 2001). In fact, the process resulted in a cumulative profit decrease of $591 million and a rise in debt of $628 million for the financial statements from 1997 to 2000. The difference between the profit figures was mainly attributed to the earlier omission of three off-balance sheet entities. Such profit inflation enabled the company to raise its earnings per share (EPS). The company not only manipulated the accounting figures to inflate the earnings, but it also was found to remove substantial amounts of debt from its accounts by setting up a number of off-balance sheet entities. Such special purpose entities can be used to hide a companys liabilities from the balance sheet, in order to make the financial statements look much better than they really are (The Economist, 2 May 2002). It means substantial number of liabilities did not have to be disclosed on Enrons financial statements, because they were mainly attributed to another legal entity. All these issues raise the question, why did Enrons auditor allow this type of activity? This is because the conflicts of interest exist between the external auditor and the management. Conflicts of Interest Conflicts of interest are a frequent problem in the audit profession. Although independent appointment of external auditors by companys shareholders is regularly replaced by subjective appointment by the company management, the auditor is all too often appreciated to the companys senior management. Further, conflicts of interest arise from interactive functions of audit and consultancy. Arthur Andersen has been blamed to apply loose standards in their audits because of conflict of interest over the subatantial consulting fees collected from Enron. In 2000, Andersen collected $25 million for auditing Enrons books in addition to $27 million for consulting services. In 2001, Arthur Anderson earned US$55 million for provision of non-audit services (Brown, 2005). Although Arthur Andersen reported on the companys accounts, they did not report fraud to the shareholders. This is because the fraud was committed by the management. Kenneth Lay, the Chief Executive Officer (CEO) from Feb 1986 until Feb 2001, took home US$ 152 million although the company was facing a loss. If Andersen were to report, they probably will not be appointed in the following years or be engaged in non-audit services (Krishnan, L, 2009). Especially, close relationships are established over time between companies and their external auditors. It can again affect independent judgment and impact on the auditing function. In this case, there are regular exchanges of employees within Enron from Arthur Anderson. Such conflicts of interest affect the corporate governance function. Serious conflicts of interest have also arisen among members of Enrons internal audit committee, which causes the internal audit committee did not perform its functions of internal control and of checking the external auditing function. For example, Lord Wakeham, a member of the audit committee, was at the same time having a consulting contract with Enron (The Economist, 7February2002). This shows that people in responsible positions should have detected fraudulent activities if they were independent. Enrons board of directors was composed of a number of members who have been shown to be willing to conduct fraudulent activity. It is also because the non-executive directors were compromised by conflicts of interest. 4.2 Collapse of HIH Insurance In Australia, the collapse of HIH Insurance Ltd was observed as the beginning of the reflection into external auditors role. HIH is one of Australias biggest insurers, comprising several separate government-licensed insurance companies, including HIH Casualty General Insurance Ltd, FAI General Insurance Ltd, CIC Insurance Ltd and World Marine General Insurances Ltd. On 15 March 2001, HIH went into provisional liquidation with losses of A$ 800 million (Peursem, Zhou, Flood Buttimore, 2007). HIH is one of the largest corporate collapses in Australian history. Similar issues arise as in the Enron case. HIH is claimed to mislead investors by providing incorrect financial reports to the market and HIHs auditor, Arthur Andersen, may have played a part in its collapse. Andersen conducted the external audits for HIH from 1971 until its collapse in 2001. Their contribution to the failure of HIH is considered in the following sections: Audit Practices As part of audit process, auditors will conduct a risk assessment to determine the structure and plan of the audit. Andersen assessed the risk of HIH and deemed it a maximum risk client, however, the engagement team of Andersen had not prepared the risk management plan and therefore the senior management team at Anderson did not review and approve the plan (Peursem, Zhou, Flood Buttimore, 2007). At the end, the auditor simply drew the wrong conclusions. Andersen signed off HIHs annual report for the 30th June 2000 and stated that it was a going concern with net assets of $939 million. Nine months later, HIH collapsed with debts of $5.3 billion (Peursem, Zhou, Flood Buttimore, 2007). Andersen used HIH management reports and forecasts and did not obtain sufficient evidence to get the conclusions they did. The liquidator could not find the documentation on the reasons for considering HIH as a going concern. This implies that Anderson failed to produce sufficient working papers to prove that the audit actually is conducted. Auditor Independence Andersen had a close relationship with HIH. By the time of liquidation, three former Anderson partners who had conducted HIH financial audit work held positions on the HIH board of directors. This obvious lack of independence between the board of directors and the auditors indicated that the best interests of HIH may have not always be a priority. Andersons failure in producing adequate working papers or in obtaining adequate evidence to support their findings have serious concerns on the quality of the audit they did. A significant independence issue is also reflected in the form of Andersons payment to HIH Chairman, Geoffrey Cohen for consultancy fees. These fees totaled $190,887 in nine years and included the use of Andersons office and secretary. These fees were not disclosed to the remaining board members in the annual general meetings (Peursem, Zhou, Flood Buttimore, 2007). The close and complicated financial relationship between the auditors and HIH chairman raise further questions in this case. Finally, the threat to auditor independence is that Andersen provided both audit and non-audit services to HIH. It raises a question on how can an auditor provide an independent opinion on the financial statements when he may play a role in guiding the preparation of the statements? The Royal Commission in Australia, which investigates the collapse of HIH, has found that the largest corporate collapse in Australia was not due to fraud but the result of attempting to cover the cracks on the overpriced acquisition. Andersons role in it appeared to be substantial. Modern Approach to External Auditors Role in Corporate Governance External auditors now have to take a much stricter approach to their clients (Bourne, 1995). There is an increasing view to support that external auditors should take on a more proactive role (Baxt, 1970). The Companies Act has set the stipulation on appointment, eligibility, qualification, disqualification and removal of external auditors (Davies Prentice, 2003). The intention is to ensure that auditors are able to carry out audit in an impersonal, objective and professional way. It is also to ensure that auditors are independent of the company. The reason for such emphasis is to ensure the external auditors are not in a position of conflict of interests. When there is conflict of interest, disclosure must be made to shareholders and stakeholders. Alternatively, there should be prohibition to the provision of non-audit services to the company where they act as auditors. To ensure auditors are truly independent and not in a conflict of interest, auditors should be rotated every year. Thereafter there should be a gap of five years before the same auditors are appointed by the company. Conclusion External auditors have an essential role in corporate governance through their involvement and their examination of financial statements. The external auditors role in corporate governance is a fundamental complement to achieve the desired objective of corporate governance. Therefore, the duties and obligations of external auditors must be expanded for the rights and interests of shareholders and stakeholders. There must be a modern approach to the auditors role in the corporate governance framework.