Challenges of Enron Essays

Challenges of Enron Essays Challenges of Enron Essay Challenges of Enron Essay Challenges of the Enron Organization LDR 531 October 21, 2010 Doreen Gournaris Introduction To be effective as a team, team members need to communicate with each other. Enron lacked good leadership within their organization and the leaders in executive levels allowed accounting fraud and decentralized corporate departments. Enron’s team was faced with communications, collaboration and conflict management and top leadership had issues dealing with this situation. This paper will (1) describe how to develop a training program to increase the effectiveness of Enron’s groups and teams, (2) how the training program would work for Enron and how it could have helped Enron from failing, (3) the unique challenges it would address to Enron, and (4) how this particular training program would not have helped Enron and the reasons. A training program to increase the effectiveness of Enron If a training program is to be effective the program needs proper communication collaboration and conflict management from its leaders. Training plans are necessary in business and education to solve complex problems. Enron was notorious for taking the easy way out and ignoring the finer points of running a business. Training plans are necessary in business and education to solve complex problems. John Hewitt states: When a project requires expertise that the team involved does not currently possess a training plan details actionable steps to correct that deficiency. In agile, growing businesses, all employees incorporate regular training into their schedules to sharpen their own skills and empower the company as a whole (para. ). Enron’s leadership needed to adapt a proper ethics training program not only for the workforce but also for upper management. Ethics are very important for a business as it helps to determine how the company is perceived by others. . Benefits of a proper training program for Enron Ethics training could have prevented the Enron scandal from ever happening. The training plan proposed w ould have trained the executives properly and would have instilled the vision and integrity that the founders of the company had in mind. The ethics training plan would also give incentives to the employees and help them better understand the goals of the company. Employees frequently develop a greater sense of self-worth, dignity and well being because they become more valuable to the firm and to society. Generally, they will receive a greater share of the material gains that result from their increased productivity. Enron needed to provide ethics training for all employee programs as it would have provided insights for liability protection as well as improve employee morale. This training would have helped Enron provide employees with information with regard to reporting ethics violation to specific personnel and reassure them that offenders will be punished severely. This would have inhibited the leadership of Enron from giving into temptation to violate ethical code of the business. Alex Gordan states: When the ethics training for employees is carefully planned and executed, the employees will have a clear idea of the companys code of ethics as well as being intimidated with punishment techniques for those guilty of violations. Thus, ethics training for employees is an integral part of any training program provided to employees (para. 6). Unique Challenges of an Ethics training plan Ethics training program are designed for business leaders, executives, and senior managers who are hoping to instill a culture of ethical behavior throughout all levels of their organization. Enron faces this unique challenge as the leadership had a lack of integrity and no sense for proper ethics. To be effective, Enron needed to reach out to the employees and inspire them in a meaningful way. Thomas states â€Å"On the surface, the motives and attitudes behind decisions and events leading to Enron’s eventual downfall appear simple enough: individual and collective greed born in an atmosphere of market euphoria and corporate arrogance† (Thomas, 2002, The Rise and Fall of Enron, para. 4). Enron’s corporate culture provides yet another unique challenge to an effective training plan. Enron’s reputation to the business world continued to grow, whereas the internal culture apparently began to take a darker tone. Enron’s arrogance to the business world also provided challenges to the ethics training plan. Enron officials believe that they cannot be forced to take the training therefore providing employees to follow suit. Why Ethics training would not have helped Enron Enron was famous for playing it fast and loose and ethics training could not have prevented such a scandal. According to a survey: Only one percent of the ethics executives thought it would have stopped the scandal from ever happening, and more than half believe it would have made little or no difference. Unquestionably, the Enron implosion has wreaked more havoc on the accounting profession than any other case in U. S. history (Thomas, 2002). Enron collapsed chiefly because its managers were paid to aim at the wrong financial measures, and consequently, its internal system of financial controls was a shambles. Front-line leadership was more interested in the value of risks and creativity that led to more aggressive partnership arrangements that maximized share value and ignored the aspect of business integrity. The company contributed to the myth of invulnerability so effectively and bough into the belief that the stock would never fall. Enrons problem was lack of integrity and a strong desired to find alternative resolution to a problem was nonexistent. Even if the company wanted to instill ethics training, the arrogance of the leadership would have overcome its value. Enron’s arrogance contributed to the nature of their problems and lack of communication is still discussed today as one of their major downfalls. Enron’s code of ethics states: As officers and Enron Corp, its subsidiaries, and its affiliated companies, we are responsible for conducting the business affairs of the companies in accordance with all applicable laws and in a moral and honest manner We want to be proud of Enron and to know that it enjoys a reputation for fairness and honesty and that it is respected (para. 2). The previous quotes shows that a code of ethics is meaningless unless it is made more genuine for everyone in the organization. Conclusion Training programs are implemented so that companies can teach vocational and technical skills to their employees to better to fit competencies that the ob requires. In this aspect, Enron proved to be its own worst enemy. Arrogance and the lack of a proper culture were the contributing factors to their downfall. To this day, Enron’s code of ethics is used as a historic factor of what not to do in the business world. The previous paragraphs make an argument that a proper ethics training plan, the be nefits of the training plan, and the reasons it would have helped them are discussed in detail above, but in reality nothing would have kept that company from failing. Even where an ethics plan could institute compliance training and programs, little is being done by Enron’s leadership to enforce it. Sims and Brinkman quote â€Å"Enron ethics means (still ironically) that business ethics is a question of organizational deep culture rather than of cultural artifacts like ethics codes, ethics officers and the like† (p. 243). Enron faced the challenges of communication, collaboration and conflict management internally to their group, and the outcome was disaster. References Bastone, W. Enron’s Code of Ethics: The Smoking Gun. 2006. ww. soxfirst. com/enrons_code_of_ethics. Gordon, A. (2006, December 24). Ethics Training Programs For Employees. Retrieved Oct 17, 2010, from htpp://ezinearticles. com/? Ethics-Training Programs-For-Employeesid=395220 Hewitt, J. How to Develop a Training Plan. August 19, 2009 Sims, R. , Brinkman, J. Enron ethics: Culture matters more than codes. Journal Of Business Ethics, Jul 2003. Vol. 45, Iss. 3; pg . 243. Thomas, W. 2002. The Rise and Fall of Enron. Journal of Accountancy, 31(3) Appeared in the March/April issue of Today’s CPA; Texas Society of CPA’s.

Racism Essay Example | Topics and Well Written Essays - 500 words

Racism - Essay Example Even with the thought the foreign workers are crucial in his country's economic well-being, the student still felt bothered and frustrated. What is more significant is that many students agreed with the fellow and his statement. The Singaporean experience is an excellent example of race relations. Its population is small and the dynamics of the relationship within its society is easily recognized because of it. Any conflict or significant development immediately comes to the surface. Today, more than a quarter of its population is composed of foreign residents, who, for their part, come from various countries and cultures. (Chong 2010, p. 145) By inviting all these peoples into the country, the Singaporean government is forcing them to live side by side each other in addition to living within the Singaporean community. The student's perspective at NTU told much about racial prejudice. As a citizen, he expects to be put above the rest, particularly in the governmental agenda. With the sizable number of foreigners, however, his economic and political influence in policy networks is threatened. This aggravates his personal racial biases. The result is unfortunate if we are to imagine how this student and similar Singaporeans would interact with other nationalities.

Scholarship, Practice, and Leadership Essay Example | Topics and Well Written Essays - 750 words

Scholarship, Practice, and Leadership - Essay Example Students need to be motivated to acquire knowledge through the use of scholarly material and develop appropriate skills of critical thinking to synthesize information to optimize learning experience. The role of education leaders therefore becomes hugely important for creating a facilitating environment of learning within and outside academia for students. Significance of Information literacy Turusheva (2009) has broadly defined information literacy as the ability of individual to locate information and critically evaluate it for using it efficiently to improve learning experience. Scholarly material is important for advancing knowledge and technology greatly helps to access myriad information at the shortest possible time. Google has become major platform for accessing information on internet, both by students and people at large. The teachers become key facilitators for imparting skills and promoting effective mechanisms of locating pertinent information in academia. Indeed, the le adership initiatives of educators have increasing become critical paradigm that shapes the mindset of young scholars and encourage them for information literacy that can exploit their ability to think critically. Indeed, it has been acknowledged as important educational goal that promotes critical thinking and effective decision making for solving problems based on informed choice (Li & Lester, 2009). Information literacy has therefore emerged as vital tool for developing skills and capabilities for mastering the academic content and applying the same in learning processes as well as in their lives. The purpose is to enhance scholarship through practice and inculcate skills for life long learning. Information literacy is intrinsic part of education that should be fostered from the early education so that later on, students are better equip to synthesize information from various sources for maximising their academic achievements (Badke, 2009). This is a very pertinent issue because u nless the habit of information literacy is inculcated within students from their early years, they would not be able to discern the importance of credible information and apply it successfully within their education or use it in their lives. Russell (2009) has also corroborated that many students lack information competencies when they go for higher education. The gap makes it difficult for them to maintain their grades. Thus, it needs to be part of curricula as it broadens perspective of education and offers students with more opportunities to differentiate the important issue from the irrelevant ones. Technology has considerably contributed to information literacy. The Google search engine is the most popular tool to locate academic and no-academic source of information. But internet needs to be used judiciously for optimizing learning. While it has made it easy for students to seek information, it has also reduced one’s power of concentration and reshaped intellectual capa bilities. Carr (2002) says that internet surfers have increasingly developed the habit of skimming the text. This adversely impacts their learning processes as lack of focus and concentration also leads to lack of in-depth knowledge about important issues. Scholars’ concern on the validity of the same is therefore genuine when they question the accuracy or credibility of the information and critical evaluation of the same (Badke, 2009;

Hazardous And Industrial Waste Disposal Issues Environmental Sciences Essay

Hazardous And Industrial Waste Disposal Issues Environmental Sciences Essay The handling of the hazardous materials is complicated by the increasing magnitude of waste generated each year, the variety of materials that become refuse, the vast array of chemicals that may eventually leak from containers and burial sites; the difficulty of monitoring landfill sites for leachates, the difficulty of adequately sequestering waste to inhibit leaching, the variability of soils and their sorption capacities for leachates, the variability of soil permeability, and the cost of safe disposal versus that of assessing real or imaginary risk (Chian, E.S.K., and DeWalle, F. B., 2001). Due to these complexities, the removal of the hazard from hazardous wastes requires a systems approach (Brunner, D. R., and Carnes, R. A., 2004). For example, the least cost of an activated sludge and carbon adsorption system is a function of both processes operating simultaneously. The optimal design range for the least-cost system could not be ascertained by assessing the performance of the two processes independently. Background of the Study An important consideration over the next several years will be the impact of the toxic effluent limitations which should be discussed in the Philippine Government. A rational approach to defining toxic and hazardous wastes is to view a biological entity in equilibrium with its environment and attempt to quantify those insults on the biological entity that causes a disequilibrium or negative response. In the study of hazardous substances, two parameters of importance are dose and time (Atkins, P. R., 1998). An important point to note about the tests for acute and chronic toxicity is that, although the tests might isolate the relative toxicity of a substance, they are virtually useless for predicting levels at which no toxic effects will occur. The decision to incinerate depends on the type of hazardous solid waste, moisture content, organic fraction, heat content, economics, and the availability of land (Fennelly, P. F., et al., 1999). Whenever feasible, incineration should be considered. This process significantly reduces the volume, generally will also detoxify the waste, and gives a product amenable to compaction and containerization resulting in enhanced ease of handling. Incineration processes include the stationary hearth incinerator, the multiple hearth furnaces, the rotary kiln, the fluidized bed reactor, and the open pit incinerator. Each type of incinerator operates properly only within a limited range of temperatures. Generally speaking, for efficient operation, the materials burned must have a fairly uniform BTU value. This may require the blending and mixing of wastes to be burned and the addition of auxiliary fuel. Capital costs for incinerators are high, particularly for the smaller units. In some cases, com plete elimination of the hazardous agent may be obtained through incineration. The result is that potentially toxic and hazardous substances can be identified, but criteria for safe exposure are lacking; therefore, these wastes have a special stigma imposed on them because of the possibility of unknown effects (Farb, D., 2007). This psychological stigma can often impede rational implementation of treatment and ultimate disposal schemes for these toxic and hazardous wastes. No matter what treatment or ultimate disposal scheme is selected, man-made residuals will eventually reside in the atmosphere, lithosphere, or hydrosphere. Objective of the study An understanding of the reactions and forces controlling the movement of a pollutant in the environment is essential if effective treatment and ultimate disposal of toxic and hazardous wastes is to be attained. For example, decisions involving chemical waste disposal will be based on knowledge of chemical form, persistence, acute or chronic toxicity, genetic effect, flammability and reactivity. Hypothesis (Null Hypothesis) There is no environmental effect from hazardous and industrial wastes. Significance of the study A study of the natural environmental forces and reactions which maintain equilibrium of systems illustrates quite well the basic principles of handling toxic and hazardous substances by transforming them into less harmful substances or isolating them in a repository such that release into the dynamic parts of the environment occurs at such a low rate that toxic effects are not realized. Literature Review The greatest fallacy with the environmental crisis and residuals disposal is that acceptable environment can be obtained by reducing or even abolishing our dependence on technology or by neglecting cost considerations. The fact is that residual wastes and their ultimate disposal will require technological solutions-and many of them. Finally the cost to support waste treatment, recycle, reuse, collection and disposal must be borne by the consumer in the form of higher prices and by the taxpayer in the form of higher taxes. The handling and disposal of toxic and hazardous wastes is a multipronged problem that involves: (a) separation and waste partitioning, including process control through technological improvement, waste stream separation, and recycling; (b) inplant waste treatment, including chemical, physical, and biological treatment; (c) in-plant waste disposal, involving recycling, containerization, and incineration; (d) volume reduction through drying, incineration, and compaction of end-of-pipe residuals; (e) translocation involving storage, containment, and transportation; and (f) ultimate disposal considering isolation through minimization of water movement, and maximization of passive barriers through which migration of hazardous materials might take place. Separation and waste partitioning have the distinct advantage of reducing the volume of solid wastes to be handled. Process control entails separating the hazardous agents at the source. The initiation of control on the toxic wastes at this point is the most cost effective with respect to minimizing the volume and segregating the hazardous wastes. Chemical treatment schemes involving techniques based on chemical precipitation, oxidation, photochemical degradation, and pH adjustment can be employed to isolate or detoxify certain hazardous agents. Toxic heavy metals such as lead and cadmium can be isolated by hydroxide precipitation (Rouse, J. V., 2004). In liquid waste streams, numerous physical treatment schemes are possible for separation and partitioning of the hazardous agents. The bulk form of the solid wastes limits the implementation of most physical treatment techniques. Biodegradation of hazardous substances such as certain hydrocarbons, pesticides, and heavy metals (cyanide, for example), has been the subject of a number of studies. Soils, particularly the surface horizon to a depth of 1-3 ft (0.3-0.9 m), contain large numbers and varieties of aerobic, facultative, and obligate anaerobic organisms which singly or together can provide an effective biological detoxification of certain hazardous agents. Two techniques are usually employed to achieve this component of the multiple barrier concepts. These are containment and encasement. Encasement is usually combined with one or more storage methods. The burial site itself, with proper use of clays or other liner materials, can become a container. This aspect of the multiple barrier concepts is more effective in reducing water movement than maintenance of physical integrity. A method of improving the passive barrier is encasement. The use of concrete as an encasement material is widespread. More recently, an interest in developing technology for encasement in plastics and vitreous materials has been expressed. Various encasement materials include: polyethylene, asphalt, lime/fly ash, portland cement, plaster of Paris, metal silicate, bentonite, and vermiculite. Data Treatment and statistical Tools The study is a quantitative study that will focus on data that presents environmental effects of hazardous and industrial waste. They will get the data from the Department of Environment and Natural Resources from year 1988-2008, to uphold consistency and prevent bias. The researcher will be using T-test to be able to test the significance of the variables. Summary and Conclusion Ultimately, residuals must be returned to air, land, or the oceans. The cost of disposal will be borne by the consumer, because residual wastes are generated when natural resources are processed for mans benefit. There is a large and growing body of technical literature on waste management. Hazardous agents can be removed from wastes, although under some circumstances it is more economical to modify the manufacturing process rather than modify sections of the treatment train. Recommendations The removal of hazardous agents is not simply a process that occurs at any one step in a well engineered system. The materials and design of the disposal site itself afford mechanisms for detoxifying and rendering innocuous the hazardous agents in the waste. Through the use of properly engineered treatment systems and passive but multiple barriers between residuals and the biosphere, it is possible to reduce the transport of potential pollutants to environmentally acceptable levels.

As You Like It, The Passionate shepherd to His Love, and The Nymphs Re

Contrasting As You Like It, The Passionate shepherd to His Love, and The Nymph's Reply to the Shepherd      Ã‚  Ã‚   The pastoral settings in Shakespeare's As You Like It, "The Passionate shepherd to His Love" by Christopher Marlowe, and "The Nymph's Reply to the Shepherd" by Sir Walter Raleigh collectively portray contrasting ideas about nature. Marlowe idealizes pastoral life while Raleigh's companion piece shows its negative aspects. As You Like It explores both the positive and negative qualities. Pastoral settings conventionally carry the connotation of a nurturing and wholesome environment, similar to the philosophical ideas of the superiority of a natural man. In nature, there are different rules from society in which things work together for a common good. In As You Like It, Orlando, thinking that nature is savage, pulls his sword and demands food of the disposed duke. What Orlando finds is that nature is less savage than civilization. Duke Senior, who promises to give Orlando all that he has, describes the splendor and bounty of nature with "tongues in trees" and "books in the running brooks." The court comes to the pasture, seeking food, clothing, and shelter, and finds fulfillment there. A shepherd, who resembles the chivalric Duke Senior taking care of his flock, protects the animals in his care just as nature provides him with food, clothing, and shelter. A shepherd's wife must support and help take care of the shepherd. Marlowe's passionate shepherd tries to woo his love by promising the best "wool" from "our pretty lambs," beautiful fields in which to reflect, "beds of roses" to sleep on, "A cap of flowers, and a kirtle/ Embroidered all with leaves of myrtle." She will also have "Fair-lined slippers for the col... ... to the shepherd if she accepted his proposal. Even though Phebe settles for Silvius, when she finds out Ganymede is really a woman, her happiness is only bitter-sweet.    The pastoral scenes in As You Like It and in the companion poems by Marlowe and Raleigh show nature as a refuge with wonderful mysteries, a place of infectious love, and still a cruel, savage place. Nature is all of these things, an amalgam of mixed blessings, which in differing contexts may be both beneficial and deceptively vicious.       Works Cited    Marlowe, Christopher. "The Passionate shepherd to His Love." Various versions have been consulted.    Raleigh, Walter. "The Nymph's Reply to the Shepherd." Various versions have been consulted.    Shakespeare, William. As You Like It. New York: Dover Publications. 1998. All quotations are from this text.   

Speech Class

Seven of Australia's nine provinces have long historical tradition predating the establishment f the republic of Austria In 1918: upper Austria, lower Austria, Astray, Corinthian, Salisbury, Tyro, and Overlarge. The provinces of Borderland and Vienna were established after World War 1 . Austria is located in a temperate climate zone with a central European climate influenced by the Atlantic climate. It has four seasons which all have typical temperatures and climatic characters. Some of the most popular sports In Austria are football, alpine skiing, and ice hockey.In Austria you can expect a first class musical experience with the multiple musical festivals they have throughout the year. There are many famous people from Austria a couple commonly known ones are actor, Arnold Schwarzenegger, and the composer Mozart. Austria has three main religions, Roman Catholic, Protestant, and Muslim. The official language which is spoken by 98 percent of the population is German although, there a re very distinct differences between the many religion dialects. There are three other languages are taught alongside German In some bilingual schools.Austria is very strict about their family values. Some of the mall ones are 1 ) forming the basis of the Austrian social structure, 2) Families are usually small, and due to lack of migration, they are generally closely knit with a certain town or village, 3) Weekends are devoted to family activities which often take place outdoors, 4) Eating dinner every evening with the family is a norm, and 5) Sundays are for visiting grandparents for dinner, and/or enjoying a hike In the country as a family.Austrian are very conservative people, who are prudent and moderate In their behavior. Appearance Is very important, even when dressed Informally they are neat and conservative with the way they look and present themselves. Austrian customs are very simple, they include making eye contact during a greeting, a quick handshake is the most traditi onal greeting for them. Some older Austrian men kiss the hand of a female, but it is important to know that men from other countries should not kiss the hand of a female as a greeting.When you enter a room It Is appropriate to shake the hands of everyone In the room Including children Individually. Just Like us one of Australia's main holidays is Christmas in which they exchange gifts with their families, they also exchange gifts for birthdays regularly also. They celebrate something called The Feast of SST. Nicholas on December 6th of every year and the children receive gifts. You should open a gift when it is received and they are normally to be neatly wrapped. Now that I have told you about Austria I hope It has told you a little more about you.

Impact Of International Trade On The United States

In this age of globalization, Economic integration and regional cooperation have become a reality. International trade has enabled countries to exchange goods, services and capital across the border, enabling better opportunities for both producers and consumers. However, in recent years, the benefits of International trade have been questioned by many economists and business experts. There are no doubts that International trade has been a blessing for many countries around the world, but the question that remains unanswered is, how does International trade benefit the United States economically. With fall, declining economic growth, and increase in unemployment, as claimed by conservatives, trade deals such as NAFTA and TPP have been under the spotlight for quite sometimes. Despite all criticisms, recent International trade data show a different reality. It shows how the benefits of International trade outweighed the cost of the economy of the United States. International trade between countries have existed since the beginning of human existence, and it has been significant in the economic prosperity of many countries. The discovery of the United States, and North America can be traced back to International Trade. Prime example of how International trade benefits the United States is embedded in its giant economy, and superpower status. The economic achievements of the country were only made possible due to the high volume of trade that the U.S conduct outside itsShow MoreRelatedCurrent State of the US Macroeconomy771 Words   |  3 PagesCurrent state of the U.S. macro economy Import surplus There can never be any country in the world which can survive on its own without being involved in international trade with other countries. 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