Tuesday, December 24, 2019

The Importance of Memory - 767 Words

The importance of memory What will happen if all human lost their memory? What if we can’t remember anything anymore? Can our society keep running? Can we live? The answer is simple. We can’t live without memory and the modern society will be destroyed. Here I’ll explain to you one by one. Memory plays a big role in our life. It is the processes by which information is encoded, stored, and retrieved. Everything we see, we do, we think, will goes to memory and transform to implicit or explicit memory. Which will be saved in our brain. We could recall it anytime, even I’m using my implicit memory to type this report. Simply, our daily life is formed by memory, without it, we’re nothing. Why? If we don’t have memory, we can’t learn.†¦show more content†¦But it’s impossible that all human lost both his explicit and implicit memory, so the above parts is only a imagination. Let’s move on and talk about those people who have memory disorders such as Amnesia and Alzheimer’s disease. Memory disorders hinders the storage, retention and recollection of memories. That means their memory system are malfunctioned. The consequences could be very serious. Assume that i have Alzheimer’s disease, If i forget to lock my car, i i may lost it. If i forget to turn off my gas stove, it may cause explosion and I’ll die. As you can see, If we have memory disorders, we’ll face many troubles in our life, some are even life-threatening. Throw the with or without away, I’m now move on to next point. Which is how memory affect our personality and behaviour. Everyone got their own special personality. Memory has a deep influence on our personality, especially the early memories like your childhood. The best way to learn how early memories affect personality is to look at an example that analyzes someone s early memories. Here is one early memories of a middle aged man:â€Å"My little sister ate all the sweets in the box then when my mother asked her who did it she said that i am the one who ate them. I felt really angry†. Its clear that this guy has developed the belief that women are evil and that was perfectly aligned with his unexplained fear of the opposite sex. According to individual psychology all of the person sShow MoreRelatedThe Importance Of Memory : Importance Of Memory1960 Words   |  8 PagesThe Importance of Memory Memory plays a significant role in a person s everyday life. Actions and emotions are based on the memories that are stored in a person s head. People then act in certain ways because of the thoughts that run around within their brains. These thoughts are born from the memories of past experiences and a person can recognize the emotions they felt when they were in a certain situation. Without these memoires, people would not know how to react under certain circumstancesRead MoreThe Importance Of Memory1185 Words   |  5 PagesMemory plays a crucial role in our lives. Everything we know and much of what we do is because of our memory. Because of its importance, memory has constantly always fascinated researchers. Without our memory, we would have no sense of identity, no idea of who we are. Memory is comprised of all the information that is encoded, stored and can be retrieved when needed. When encoding occurs, information is being processed by the brain. There are multiple types o f encoding such as structural (what wordsRead MoreMemory Awareness : The Importance Of Memory734 Words   |  3 PagesMemory sharpness is often associated with age, so to speak. Yet age alone is not enough to significantly reduce a persons ability to remember unless some disorder that block processing pathways exists, like Dyslexia and Alzheimers. To maintain keen memory and focus, one has to develop perseverance in many aspects of his life as an individual. It is also important to believe that a person of advanced age can still have the effective memory formation system, particularly if there is a decision toRead MoreImportance Of A Memory Essay1174 Words   |  5 Pagesâ€Å"Mmmhmmm,† I squeaked back, with a grin on my face. After waiting for what seemed like an eternity, he finally arrived. As for most of us, we look back on our lives and identify moments that we took for granted; most of us do not understand the importance of a memory until it is too late. Unfortunat ely, this is one of those moments in my life. â€Å"How was your day?† he greeted me with as we climbed into his white Nissan Pathfinder. The new-car smell instantaneously hit my nose. There was never a timeRead MoreThe Importance Of Photographic Memory1212 Words   |  5 PagesPhotographic memory, or as it is scientifically called, eidetic memory, isnt a definitely knew wonder in the area of neuroscience. Research has not can dependably check the closeness of such memory. Does photographic memory exist and is it neurologically conceivable? In principle, photographic memory includes the capacity to recollect things so strikingly that a real picture is held in the psyche. Individuals with photographic memory can as far as anyone knows recall a boundless measure of dataRead MoreThe Importance Of Memory In 1984975 Words   |  4 Pages Memory. According to the Webster Dictionary, memory is â€Å"The power or process of reproducing or recalling what has been learned and retained especially through associative mechanisms† (Webster Dictionary) Taking that under consideration, imagine if everyone didn’t remember the last time they smiled, their siblings last birthday, or the last really good meal they had. The last time they laughed so hard their ribs hurt, the last time they had so much fun that they couldn’t believe it really even happenedRead More Importance of Memory Color Essay1611 Words   |  7 PagesImportance of Memory Color One of the most influential aspects on the quality of our lives is color. We use our perception of color every day. Without color we could not see traffic signals or enjoy sunsets, and learning techniques would be much more difficult. Color is an important function that signals and helps facilitate perceptual organization. Memory color is a phenomenon in which an objects characteristic color influences our perception of its color. The study of what colors willRead MoreEssay about The Importance of Memory1549 Words   |  7 PagesThe Importance of Memory I remember lying in my bed one night when I was six years old, staring at the ceiling in the darkness, covers pulled up to my chin, thinking, â€Å"Someday, I’ll wake up and I’ll be twenty years old. And someday I’ll wake up and be forty. What will I look like? What will I be doing? Will I be happy? Will I remember what it was like to be six?† Memory has always been a concern of mine – mainly, is mine deficient somehow? Everyone else seems able to remember the minutiaeRead MoreThe Importance Of Collective Memory In 19842005 Words   |  9 Pagesextreme control over the society’s collective thought and memory Oceania believes that it can effectively control the past, present and future. Most people disagree with that claim because they believe that the absolute truth and individual memory hold more importance to reality and society. However, I will argue that view is quite naà ¯ve, and in fact collective memory is the only thing that matters in a society. The aim of a collective memory is to give a society an identity, and the only way it achievesRead MoreThe Importance of Memory in Margaret Atwoods Handmaids Tale.2065 Words   |  9 PagesFor this essay I aim to show the importance of memory and of remembering the past in The Handmaid’s Tale by Margaret Atwood. The Handmaid’s Tale is a Ã¢â‚¬Ë œspeculative fiction’ first published in 1985 but set in the early 2000s. The novel was in response to changes in US politics with the emergence of Christian fundamentalism, the New Right. Atwood believed that society was going wrong and wrote this savage satire, similar to Jonathan Swift’s ‘A Modest Proposal’, depicting a dystopia which she uses as

Monday, December 16, 2019

Cross Cultural Differences- China and Usa Free Essays

string(94) " of individuals working hard for their own success rather than for that of a larger unit’s\." | THE 101: Cross Cultural Issues in Tourism Hospitality | Assessment No. 2| | Ariana Janjua| 201111790| Culture, as defined by Geert Hofstede, is the â€Å"the collective programming of the mind distinguishing the members of one group or category of people from another†. (Hofstede, 2011) It is due to the research carried out by scholars such as Hofstede and Fons Trompenaars that we are able to understand cultural values, and the difference in cultures more thoroughly. We will write a custom essay sample on Cross Cultural Differences- China and Usa or any similar topic only for you Order Now This information gives us the ability to understand, and interact people for other cultures that may be drastically different from our own. Such research also gives a basis by which social and business dealings can be held. (itim International, n. d) Knowledge of other cultures is imperative when dealing with business relations; it has been helpful in the age of globalization where cross-cultural business is at a dramatic rise, and even aids in such things as the training and communications. It is also crucial in the face of tourism and social life, as it gives us the understanding of how people from other cultures function as a result of their particular set of cultural values. The aim of this essay is to provide a deeper understanding between the cultural differences between two very different cultures: those of China and the USA. The essay is divided into two parts: the first will explore the different cultural dimensions present in a social and business context according to the research by Hofstede and Trompenaars. The second part will give an example of a practical application of this information in the hospitality industry, and will provide recommendations upon which American hotels can better accommodate Chinese guests. As mentioned above, Hofstede was a Dutch scholar who performed intensive research in order to fully understand his five cultural dimensions, of which this essay looks more deeply into three: Power Distance, Individuality and Long Term Orientation. From his results, we can compare the differences in these dimensions between China and the USA. (itim International, n. d) As can be seen, there is a remarkable difference in all the indexes, especially in PDI (China 80, USA 40), IDV (China 20, USA 91) and LTO (118, USA 29) (China, 2011). These figures give us a starting point to understand these differences more thoroughly. Power Distance is the extent to which people respond to inequalities in different organizations and institutions. (Hofstede, 2011) The PDI of China is considerably high, meaning there is â€Å" high level of inequality of power and wealth within the society† (Patent, 2009). In social terms, this means that authority figures such as the father of a family are given utmost respect to. Furthermore, in all situations, one must address a person by their title is order to give them the respect of their status. This is also reflected in a business atmosphere, where hierarchies are clearly defined. Those on top of the hierarchy are respected, and unquestionably obeyed by those lower in the hierarchy, who are given clear instructions of what is to be expected of them. (Patent, 2009) There is a limited level of communications between these different levels. This is a fact that is prevalent and accepted all throughout Chinese society. On the other hand, the PDI of the United States is very low, and almost leans toward egalitarianism. This is indicative of a greater equality between societal levels, including government, organizations, and even within families. â€Å" (Hofstede, 2011) Socially, Americans are more comfortable around one another, regardless of their ranking. This is reflected in social life, where this is much lower emphasis on titles and qualifications. It is apparent in day-to-day dealings in which Americans greet each other by shaking hands and often call each other by first n ames, regardless of the person’s title. In a business context, leaders may be respected, but more so for their abilities and success rather than their positioning in the hierarchy. (Patent, 2009) They often take on the role of mentors with whom employees are unintimidated and motivated to work with. â€Å"Individualism on the one side versus its opposite, collectivism is the degree to which individuals are integrated into groups. â€Å" (Hofstede, 2011) China is a highly collectivist culture, where all individuals are part of the unit, with the most fundamental unit being that of family. The prosperity of these units is ultimately more important than that of individual persons. Collectivism is apparent in all parts of life, from the attention given to group behavior more than individual behavior, to small everyday activities such as crowding on to a bus with numerous other passengers, such as seen in bustling Chinese cities such as Shanghai. (Gallo, 2009) These beliefs stem from the Confucian values of â€Å" harmony, strong interpersonal relationships and group loyalties. † (Fitzgerald, 2002) Loyalty to relationships is emphasized, even in a business context. For this reason, employees are dedicated to the company they work with, and in turn they are treated with the same loyalty, transforming the business environment into a somewhat family environment. (Gallo, 2009) Also in business, every employee regards himself as part of team, and all his efforts are solely to work towards the success of that team. Collectivism in Chinese culture can be summed up in one term ‘ guan xi’, which can be loosely translated to mean â€Å"to concern, to relate, to make connections, to make relationships’. Fitzgerald, 2002) The United States, on the other hand, is a highly individualistic society. Every individual is looking for ‘the American dream’, a better state than they presently are in (Cultural, n. d. ). Individuals believe in working hard and performing well for one’s own benefits, and relationships and group culture is one of less importance than the concept of â€Å"I† (Kwintessential, 2011). This is prevalent from childhood, when children are taught the worth of being independent and self-reliant. Fitzgerald, 2002) This is a common element of American society: it is accepted and rewarded. The same goes for the attitudes seen in a business environment. There is a lesser concept of teams, and a higher concept of individuals working hard for their own success rather than for that of a larger unit’s. You read "Cross Cultural Differences- China and Usa" in category "Essay examples" Likewise, individual high performers in a company are rewarded for their efforts. (Gallo, 2009) â€Å"Long- term oriented societies foster pragmatic virtues oriented towards future rewards, in particular saving, persistence, and adapting to changing circumstances. (Hofstede, 2011) According to Hofstede’s analysis, China is a country that is very long term oriented, with a high factor of 118. This is one of the most commonly seen values in Chinese society, and is founded upon the teaching of Confucian, which are engrained in the Chinese culture. They are seen in everyday behavior: the Chinese are always looking to a better future and working towards this through the saving of money, perseverance, and the ability to adapt to changes surrounding them. (itim International, n. d) For example, Chinese sellers are infamous for their bargaining abilities. Another value of this long-term orientation society is to have a sense of shame, which is why Chinese people always remain highly composed and respectful no matter the situation. (nwlink, 1997) This composure is further complimented by their hard work and determination in business-matters. They believe that the future matters more than the present or past, and therefore put all their potential into working for better things to come. â€Å"Short-term oriented societies foster virtues related to the past and present such as national pride, respect for tradition, preservation of â€Å"face†,  and fulfilling social obligations. (Hofstede, 2011) The USA comes in with a relatively low LTO factor at only 29. Short term oriented societies are concerned with the Truth of matters, which Americans view as science, religion and management. Following the same values, they believe that the truth may be manipulated in order to obtain the desired results. (nwlink, 1997) As Americans are ex tremely concerned about personal solidity, these values about truth tie in well with both their social and business lives. In social lives, Americans are very protective of themselves and their ‘face’ or reputation as they are in business life. Having looked at Hofstede’s differences in the cultural dimensions between China and America, we can now take a look at these differences from a different perspective. Trompenaars, who was also Dutch, was a professional in cross-cultural communication and drew up a model of culture with seven dimensions. This essay will pay particular focus to the dimension of universalism and particularism in USA and China. Particularist societies such as that in China are those societies in which people believe that a clear and right decision can be made on the grounds of the relationships and the situation it in based on. It may be said, â€Å"Particularism is based on logic of the heart and human friendship. † (Cultures, 2011) For this reason, Chinese people believe in the value of all relationships and they make the required effort to base these relationships on a strong foundation for a long lasting outcome. The Chinese are known for being good hosts, and often participate in small gestures, such as giving gifts. In businesses as well, the Chinese try to build a relationship with the person they are doing dealings with. They like to take their time in business dealings and negotiations, rely on a mutual trust and respect to get the process finished, and believe in the simplicity of such dealings. (Cultures, 2011) In Universalist societies â€Å"There is a belief that what is good or true can be discovered, defined, and applied to every situation† (cyborlink, 2011) . These societies, such as that of the USA take a universal point of view and believe that all matters are relative. Socially, they are okay with having weak relationships with friends or family members. But this universalism can really be see in a business aspect, as Americans are very concerned with terms and conditions and contracts; basically, the little details entailed in a business dealing. They are usually even lawyers involved in seeing to a smooth running of the matter, and this is reflected in the fact that there are more lawyers per person in the USA than anywhere else in the world. (Cultures, 2011) After looking at these four cultural dimensions and the differences they show between China and America, a great deal of understanding may be acquired in why these countries work in the way they do. The next part of this essay will apply this understand in a Tourism and Hospitality context: it will provide recommendations for the Industry in America on how it could welcome and deal with Chinese guests. As well have already seen, the Chinese are loyal, hardworking people who give great importance to status, relationships, and the future. In order to give them a satisfying and pleasurable experience in the USA, American hotel and tourism managers must reciprocate these values. Because China is not, per se, a religiously founded country, there are not many strict dietary restrictions or other practices that the Chinese people follow. This makes it easier for the American hosts to welcome their guests, as the only alterations they really need to make is that in their behavior and attitude in order to fit with the personal value system of the Chinese. During their stay at a hotel, Chinese guests must be treated in the same way that they would treat guests in their country. They should be welcomed graciously, and perhaps given a small gift as a token of appreciation for their arrival and as a gesture that implies the beginning of a beautiful relationship. Too much eye contact should be avoided as the Chinese may misconstrue this as being rude. What’s more, Chinese guests should always be addressed by their title, and although friendliness is appreciated, an overly boisterous or excited manner may be considered as not being genuine. To make their stay more comfortable, Chinese guests should be given their privacy in room that have all the amenities required, but they should have the knowledge that they are always being accommodated and that if they need anything, it would be at their doorstep in a moment’s time. For families, there should be a range of activities so that the guests know that their hosts, too, understand the importance of family and relationships. On departure, the guests should be given personal attention by hotel staff members and should be asked about their trip and their stay in the hotel. They should be aware that they will be welcomed back at any point of time with the same hospitality and that in staying with the American hotel, not only has a business dealing been made but a long lasting relationship has been established. It is important that the guests feel like their stay has been a worthwhile investment of their money and time. For the tourism industry to be more adaptable to Chinese guests, there are numerous things they could do. As with the hotel industry, they must approach the guests in a respectful manner and be able to make them feel comfortable, content and confident in the investment of their money and time. Due to the collectivist nature of the Chinese people and because their Confucian values urge them to seek constant knowledge and education, informational group activities would be perfect for Chinese guests. For example, if in New York, a group tour that takes the tourists to all the important landmarks and locations, such as the Statue of Liberty, whilst providing an interesting and educational background will be very pleasing for the guests. As will events that provide an opportunity for Chinese tourists to meet with others, communicate and enjoy what may be the start of a great relationship. Such events may be organized dinners, cruise trips, exhibitions and so on. There should also be a large range of family activities, such as trips to theme parks. As long as the Chinese are given an entertaining and informational environment to enjoy their trip, they should be very satisfied and looking forward to come back for more. In conclusion, the work and findings of Geert Hofstede and Fons Trompenaars has given us a thoroughly insightful look into the vastly different cultures of China and America: in both a social context and in a business context. It is incredible and inspiring to see how much this information can help individuals and professionals to act and interact with people from other societies, and how it can be applied in a range of different areas, such as in the Tourism and Hospitality Industry. Truly, such information provides us with an â€Å"edge of understanding† (itim International, n. ) by which only more and more successful cross-cultural interactions can be expected in the future. REFERENCES: Bing, J. W. (2004, February). Hofstede’s consequences: The impact of his work on consulting and business practices. Retrieved May 28, 2011, from ITAP International: http://www. itapintl. com/facultyandresources/articlelibrarymain/hofstedes-consequences-the-impact-of-his-work-on-consul ting-and-business-practices. html Chan, S. (1999). The Chinese Learner-a question of style. Education and Training , 41 (6/7). China, C. D. (2011). Geert Hofstede’s Cultural Dimensions: China vs. World Average . Retrieved May 28, 2011, from Cultural Dimensions in China: http://www. geert-hofstede. com Cultural, C. (n. d. ). Individualism. Retrieved May 26, 2011, from Clearly cultural: http://www. clearlycultural. com/geert-hofstede-cultural-dimensions/individualism/ Cultures, I. B. (2011). Universalism versus particularism. Retrieved MAY 28, 2011, from International Business Cultures: http://www. via-web. de/universalism-versus-particularism/ cyborlink. (2011). United States of America. Retrieved May 27, 2011, from Hofstede Analysis United States of America: http://www. cyborlink. com/besite/us. htm Fitzgerald, H. (2002). Cross Cultural Communication for the Tourism and Hospitality Industry. Frenchs Forest, NSW, Australia: David Cunningham. Gallo, F. (2009, June 23). Individualism Vs. Collectivism in China. Retrieved May 28, 2011, from Calypso Consulting: http://chinacalypso. com/content/individualism-versus-collectivism-china Hofstede, G. (2011, n. d n. d). Culture. Retrieved May 29, 2011, from Geert Hofstede: http://www. geerthofstede. l/culture. aspx International, I. (n. d. ). Geert Hofstede Cultural Dimensions. Retrieved 5 28, 2011, from Itim International: http://www. geert-hofstede. com/ Kwintessential. (2011). Individualism. Retrieved May 26, 2011, from Kwintessential: http://www. kwintessential. co. uk/intercultural/individualism. html Li, F. M. (2008). Culture as a Major Determinant in Tourism Development of China. Current Issues in Tourism , 11 (6), 492-5 13. Mathilde, C. (2008, February 1). CHINA REPORT: Cultural dimensions of China. Retrieved May 28, 2011, from How to cite Cross Cultural Differences- China and Usa, Essay examples

Sunday, December 8, 2019

Case Audit free essay sample

Arthur Andersen did not rely on competent and sufficient audit evidence in auditing the valuation assertion related to FOF’s natural resources assets. According to Paragraphs . 21 of AU Section 326, to be competent, evidence must be both valid and relevant. Evidential matter obtained from independent sources outside an entity provides greater assurance of reliability for the purposes of an independent audit. However, many aspects of the National Resources Fund Account (NRFA) audit were completed by using the records of KRC instead of the fair market value. The number they used may contain errors or even fraud. Since FOF had no means of valuing the assets proposed for investment by NRFA and did not possess the industry expertise to do so, the numbers obtained were not valid and reliable. Furthermore, Andersen staffers even worked on both the KRC and NRFA audits contemporaneously, which led to the lack of independence. When they found that KRC’s profits on sales to FOF were 68. We will write a custom essay sample on Case Audit or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 2% which were the highest, as compared with average profits on all sales of nearly 36%, Anderson did not do any further research to gather more evidence. Their weak professional judgment led to the insufficient evidence. 2. Additional evidence to strengthen the Summary of 1968 Sales† would have been the inclusion of valuation and revaluations of properties resold. As was later discovered, King resold a â€Å"special inventory† of properties to FOF at a profit margin of anywhere from 98. 7% to 57%. Internal memos within the company would have been helpful in identifying these situations when compiling the â€Å"Summary of 1968 Sales. † Arthur Andersen had this information available to them but chose not to disclose it to their other client, FOF. A piece of evidence that could have strengthened the of the Summary of 1968 sales in the opposite direction would have been the apportioning of overhead and other charges not directly related to the sales. Whereas IOS might have had the highest profit margin, their sales could have required substantially more overhead allocation, which would have reduced the profit as a percentage of sales. Without understanding the allocation method or amount being allocated, it would be hard to determine absolutely that profit was such a high figure. 3. Based on Paragraphs . 09-. 0 of AU Section 329, the primary purpose of substantive analytical procedures is to provide assurance on certain audit objectives. However, depending on the objective, analytical procedures might not be enough, and tests of details would provide a more desired level of assurance. The auditor should understand the objectives of the audit, and create a plan that best suits his/her objectives by creating a combination of anal ytical procedures and tests of details. If I was on the audit team for FOF, I would use the â€Å"Consolidated Sales to Industry† information since it is applicable to successfully completing the audit. For FOF, one of my audit objectives would be to provide assurance that the prices FOF was getting from vendors were at reasonable rates. Using the â€Å"Consolidated Sales to Industry† information, I would be able to see that the profits are not aligned and therefore, would need to investigate further. At this point, I could plan tests of details to further investigate the nature of these profits. An auditor has the obligation to show professional skepticism and be watchful for fraudulent activities. The heightened percentage of profits could be seen as a red flag. All of these practices fall under the due diligence required by an auditor in reviewing their client when conducting an audit. 4. Generally, CPA firms have a responsibility under the Code of Professional Conduct to keep the information confidential. But in this case, we do not believe Arthur Andersen had a duty of client confidentiality to KRC that would prohibit the firm from disclosing to FOF any relevant knowledge it may have had related to KRC’s costs. Instead, in our opinion, Arthur Andersen had the obligation to disclose. Arthur Andersen audited Fund of Funds, as well as King Resources who sold the assets to Fund of Funds. King Resources developed natural resource properties and agreed to be the sole vendor of such properties to FOF at prices no higher than those charged to KRCs industrial clients. The same key audit personnel were involved in both audits and knew, or should have known, that the agreement was not being met but failed to inform FOF. Arthur Andersen should have disclosed this fact to FOF because 1) they had knowledge of the overcharges, 2) they knew of the terms of the agreement that were being violated, and 3) the language of their engagement letter produced a contractual obligation to reveal such information.