Microsoft Access Essay Example | Topics and Well Written Essays - 250 words

Microsoft Access - Essay Example The reports in Microsoft access give a comprehensive summary of the information contained in the database (Viescas 39). The reports act as a knowledge management system, which provides answers to problems. Queries help with the filtration of data in order for a user to obtain the information required on an ad hoc basis. The quick Access toolbar provides three options including redo, undoing, and saving option, which assist the user to navigate. The customization button, which is on the right side of the access bar, is usually in a disabled mode when there is no database needed. Even so, the button should be clicked when a database is needed. The button helps the application user decide the appropriate items to display on the interface (Viescas 69). The addition and elimination function of buttons on the quick access toolbar is performed by the customize button. A command is added by clicking on the middle list of the customize button. After that, the user should swiftly click on the Add option. The command is completed by clicking on the OK

Discuss key lessons you have learned about management and managerial Essay

Discuss key lessons you have learned about management and managerial work using Topics 1 and 2 - Essay Example In the section 1, the researcher will focus on management issues regarding control of employees, in the section 2, the essay will do regressive analysis of the relationship between ‘soft’ forms of control (such as relationship, emotions and belongingness etc) and ‘hard’ forms of control (such as surveillance, use of technology and supervision etc) and the study will also highlight the historic progression of management theories from Taylorism to the present day context. In third section, the essay will analyze Knights and Roberts (1982) argument regarding interdependence of management and employees in order to understand optimal management framework that can help organizations to work in efficient manner. Section 1 According to Jaffee (2001), the concept of management is closely linked with emergence of a factory system during industrial revolution and capitalist development in North America and Europe. Even, â€Å"father of management† Taylor (1911) also developed management theories on the basis of work patter in factories. For long period, management has been seen as the principles or better to say mechanism to control productivity of employees. Harvey (1982) pointed out that necessary foundation for factories to work in proper manner depends heavily on formal subordination of labour. Marx (1849) found that under capitalist society and capitalistic view point of factory owners, labours are being seen as the mere machines that would weave, spin, drill, turn, build and shovel for 12 hours in a day and these labours are bound to listen all the orders because factory owners are paying them. As this process, labours did not enjoy their time in the factory and they viewed the 12 hours working as mere a compulsion to meat economic means. Cooke (2003) and Thompson and McHugh (2002) even also supported existence of such zombie labour culture and they also found significant amount of racial discrimination in factory work culture. Can t he above mentioned work culture or factory running policies of capitalist factory owners during 19th century be classified as ideal management controlling function? Absolutely not and in such context, Taylor (1911) proposed â€Å"Scientific Management† theory in order to highlight how to control output of employees. Taylorism was closely associated with mass production mechanism in Ford (famous car manufacturer) during early 20th century while control of employee is being done through task-oriented optimization. Taylor (1911) also perceived workers as machines and classified slow rate of work of workers in repetitive work practices as "soldiering". In such context, Taylor (1911) proposed that organizations can control employees by identifying optimal method for executing the work and teaching workers the optimal method so that their productivity would go up. However, Jaffee (2001) found that Taylorism cannot help workers to achieve their full potential because the theory negl ects the role human emotion and participatory behaviour of workers. In modern context, Taylor’s (1911) concept of controlling employee has been modified drastically with the emergence of contemporary management theories regarding employee control. Therefore, in the next section, the essay will try to understand how nature of management’s perception and operation regarding employe

Strategic planning Essay Example for Free

Strategic planning Essay Strategic planning refers to a course of action for outlining organizational objectives, carrying out planning to achieve those objectives, and measuring the usefulness of those strategies (Kovner Knickman, 2011). How will the organizational performance at Montefiore be measured? Performance measures are important for it improves communication internally among their employees and externally between the organization, customers, and stakeholders. After all, Montefiore effective communication for their strategic planning activities is explained in their mission statement, which is to heal, to teach, to discover, and to advance the health of the community that they serve (Kovner Knickman, 2011). Montefiore organizational performance should be measured to justify programs and their costs that should include a measure of supply and demand. For instance, patient appointments, which supply is the total of clinician hours and non-appointments (refills and messages) and for demands, the total number of request for appointments received on any given day from both internal and external sources. Montefiore organizational performance should be measured by showing accountability of stewardship of the tax payer’s dollars to show that they are addressing the needs of the society by making progress towards goals (Kovner Knickman, 2011). The vision is that all organizations within the department have performance measurement systems to reinforce their planning and evaluation activities (Kovner Knickman, 2011). Planning and evaluating activities is the responsibility of every individual within that department working together to develop valid and useful measures. Why don’t all HCOs have strategic goals like Montefiore’s? Unfortunately, not all health care organizations agree with strategic planning. Questions about its importance and successfulness have continued. The reason for this is that after decades of research the outcome of strategic planning on an organization’s performance is still not clear. Significant benefits from planning have been found in some studies while others have found no connection and some unfavorable outcomes (Kovner Knickman, 2011). What contributions should the management team make? Management teams contribute to clarifying common goals and purposes of the  organization to their employees. All employees contribute to the organization’s success. Organizing people, dollars, services, equipment to accomplish the work required by the employees is another contributing factor the management teams plays a role in (Kovner Knickman, 2011). Above all, management team contributions are about teamwork, collaboration and being responsible of resources entrusted to them. References Kovner, A. R., Knickman, J. R. (2011). Jonas Kovners Health Care Delivery in the United States (10th ed.). New York, NY: Springer.

Research on Effects of Sibling Birth on Jealousy

Research on Effects of Sibling Birth on Jealousy The Birth of a Sibling: Companion or Competition? Samantha A. Sang Sibling relationships that develop a balance of nurturance and conflict can provide numerous learning opportunities for young children (Volling, McElwain, Miller, 2002). For instance, children can learn other’s perspectives, learn different strategies to resolve conflict, as well as learn to regulate their own emotions. Specifically, younger siblings who experience a balance of nurturance and conflict in their sibling relationships have been found to be more socially skilled and have more positive peer relationships compared with children who lack the sibling experience (Volling et al., 2002).Thus, it is not the absence of conflict rather how conflict is resolved that benefits the quality of a sibling relationship. Sibling conflict refers to the â€Å"unique interpersonal dyadic dynamics of sibling interactions, which may be motivated by, but not synonymous with sibling jealousy† (Volling et. al., 2002). It is well-known that parents cannot attend and respond to both c hildrens needs at all times; thus, jealousy could very well be a normal, perhaps daily, experience for young children. Older siblings are often thought of as â€Å"leaders, managers, and teachers† of their younger siblings during critical periods of development (e.g., preschool, middle-childhood; Kolak, Volling, 2011). Moreover, older siblings are the more dominant person in the sibling relationship and can exert more influence on the sibling relationship throughout childhood. Previous research has shown that older siblings’ behavior toward their younger siblings is more stable from preschool through middle childhood than younger siblings’ behavior toward their older siblings (Kolak, Volling, 2011). This stability, along with the more dominant role of older siblings, may explain why older siblings’ jealousy reactions are stronger predictors of the sibling relationship quality many years later (Kolak, Volling, 2011). Sibling Jealousy Jealousy is a complex social emotion. Complex because it is not simply a single emotional expression, but rather a patterned response of emotional affect, behavior, and cognitive appraisal (Volling, Yu, Gonzalez, Kennedy, Rosenberg, Oh, 2014). Intense debates have occurred among scholars in regards to the distinction between jealousy and envy; whether jealousy is a simple, complex, or blended emotion; and whether it is caused by threats to self-esteem or threats to a valued relationship (White and Mullen, 1989). Although different perspective exist, it is pivotal to understand that jealousy cannot be defined nor understood without reference to a social context (Volling, McElwain, Miller, 2002). Specifically, jealousy occurs in the context of a social triangle (White and Mullen, 1989). There are three dyadic relationships within the triangle in addition to the triadic relationship system: (a) the relationship between the jealous individual and the beloved, (b) the relationship between the beloved and the rival, and (c) the relationship between the jealous individual and the rival (White Mullen, 1989). In order to elicit jealousy, the relationship between the jealous person and the beloved must be a valued close relationship (e.g., mother-child). Furthermore, jealousy is elicited by the real or perceived loss of this relationship to a rival. It is not simply the loss of love that elicits jealousy; it is the loss of attention from the beloved to a rival (White Mullen, 1989). Hupka (1984) has shown that individuals in jealousy eliciting situations can feel a range of emotions including fear, anger, or even relief, depending on the individuals focus of attention with respect to the social triangle. For example, if individuals focus on the loss of the relationship, sadness may be reported; whereas, if individuals focus on the betrayal of their beloved, anger may be reported; and lastly, if individuals focus on being left alone, anxiety or fear may be reported (Hupka, 1984). Birth of a Sibling Elicits Sibling Jealousy The birth of a sibling can be a stressful life event for young children; consequently, firstborn children are likely to experience jealousy at the arrival of their infant sibling (Volling et. al., 2014). Past research indicates that young children are sensitive to the loss of attention to another. First, toddler and preschool children were aware of the interactions occurring between their mother and their sibling and often times, would try to disrupt the ongoing interaction (Dunn, 1988). Second, studies that addressed childhood jealousy have demonstrated that children as young as 1 year of age were sensitive to maternal attention directed toward an infant-size doll, a newborn infant or an unfamiliar peer (Volling et. al., 2002). So, it is not surprising that young children are aware of the loss of attention when a parent turns his or her attention from them and interacts with their infant sibling and this awareness elicits jealousy (Volling et. al., 2002). Jealousy can differ for individuals depending on their cognitive appraisal of the jealousy eliciting situation when they believe their relationship with their beloved is threatened by the rival (Kolak Volling, 2011). For instance, a child may appraise the infant sibling as a threat to their own mother-child relationship, feel anxious, and interfere in the mother–infant interaction, or a child may appraise their mother as inaccessible, feel sadness, and withdraw from the mother-infant interaction. The firstborn’s jealousy toward their infant sibling can impact their sibling relationship quality later in development. Children’s initial reactions three weeks after their sibling’s birth predicted their behavior with their mother and sibling at 14 months (Kendrick Dunn, 1982). For instance, children who were demanding and difficult shortly after their sibling’s birth protested the mother–sibling interaction more compared to children who positively approached their infant sibling (Kendrick Dunn, 1982). Moreover, children who were initially withdrawn were more likely to develop poor sibling relationships over time (Kendrick Dunn, 1982). Attachment as a Potential Moderator The Strange Situation (SS) is â€Å"a videotaped laboratory based procedure that consists of seven three-minute episodes including two parent–child separations and reunions† (Ainsworth, Blehar, Waters, Wall, 1978). Individual differences in infants’ attachment relationships can be classified as secure or insecure. Attachment classifications are based on the child’s ability to balance proximity and exploration and to obtain comfort when distressed from their mother (Ainsworth et. al., 1978). Not only do physical separations from mothers in the SS activate attachment behaviors, but so too does the child’s appraisal of their mother’s accessibility when caring for their infant sibling. The birth of a sibling may create disruptions in the relationship between the mother and her firstborn child that can lead to instability in their attachment relationship (Touris, Kromelow, Harding, 1995). Bowlby (1969) acknowledged that for most young children, â€Å"the mere sight of mother holding another baby in her arms is enough to elicit strong attachment behavior†. So, it is understandable that many of the behaviors associated with jealousy (e.g., clinging, touching, proximity seeking, and distress) are also attachment behaviors (Volling et. al., 2014). From an attachment perspective, children who have a secure attachment to their mother should explore freely, even when their mother is interacting with their infant sibling. They may monitor their mother’s whereabouts or the mother-infant interactions, but they should not disrupt the interaction. Whereas, insecurely attached children will cry and protest in response to their mother’s interactions with the ir infant sibling. They will stay in close proximity to their mother and may even physically interfere with the mother-infant interactions (Volling et. al., 2014). If witnessing the mother–infant interaction adequately engages attachment behaviors, then individual differences in children’s jealousy may reflect their internal working models of their attachment relationship with their mothers. The quality of sibling interaction has been related to the mother-child attachment relationship. Children who were insecurely attached to their mothers at 12 months of age were more aggressive in their conflicts with their younger sibling when they were 6-years-old (Volling et. al., 2014). On the other hand, Teti and Ablard (1989) found that more secure preschoolers were significantly more likely to react to their younger sibling’s distress than less securely attached preschoolers. Emotion Regulation as a Potential Moderator Early attachment relationships play a primary role in the development of young children’s emotion regulation development (Volling, 2001). Children whose mothers are sensitive and consistent to their children’s needs not only develop secure attachments to their mothers, but are also thought to develop a greater capacity to share affect, to enjoy social interactions, to maintain organized behavior during an emotionally arousing event, and to display empathy for others (Volling, 2001). In contrast, children whose emotional needs are repeatedly rejected by their mothers are more likely to develop insecure attachments and are also more likely to develop poor regulatory strategies whereby they minimize attention to their attachment relationship and minimize their emotional expressiveness (Volling, 2001). These children may become physiologically aroused in the face of stress, but may also remain expressionless so that they do not risk further rejection and anger on the part o f the mother (Volling, 2001). Emotion regulation consists of the extrinsic and intrinsic processes responsible for monitoring, evaluating, and modifying emotional reactions, especially their intensive and temporal features, to accomplish ones goals† (Thompson, 1994). Even though this definition emphasizes both internal and external processes, Campos and colleagues (1994) revealed that past research that examines emotion regulation focuses on the internal processes and rarely considers the external factors that may contribute to emotion regulation. Studies investigating the process of emotion regulation should include â€Å"the social context that elicited the need for regulation in the first place and that specifies the rules of proper conduct† (Campos, 1994). Specifically because jealousy cannot be fully understood without reference to the social context, it is pivotal to examine children’s emotion regulation skills as a potential moderator between the birth of a sibling and firstborn’ s feelings of jealousy. Young children have several regulatory strategies that can be utilized in jealousy eliciting situations. Three possible regulatory strategies that might be used by toddler and preschool siblings when confronted with jealousy are (a) to interfere with the interaction between their mother and sibling, (b) to direct anger toward either their mother or sibling, and/or (c) to focus attention on alternative pleasurable activities (i.e., play; Volling et. al., 2014). Children who successfully cope to distress in jealousy eliciting situations engage in self-focused, exploratory play while monitoring the mother-infant interaction rather than protesting or physically interfering (Volling et. al., 2014). Firstborn children who were highly dysregulated during jealousy eliciting situations are at an increased risk for expressing more negative affect. Furthermore, children’s inability to regulate their jealousy may be suggestive of poor emotion regulation skills, which may, in turn, be detrimental to sibling relationship quality (Kolak Voling, 2011). In contrast, firstborn children who are better regulated (i.e. better able to regulate their jealousy) appear to have the essential emotion regulation skills for engaging positively with their siblings (Kolak Voling, 2011). Children’s ability to regulate emotions during jealousy eliciting situations is a critical component for successful relationships with their sibling (Kolak Voling, 2011). But, little is known about children’s ability to regulate emotions during jealousy eliciting situations and its impact on the quality of the sibling relationship later in development. The only support is from Kolak and Volling (2011) that found that jealousy and dysregulation is related to more troubled sibling interactions two years later. The Current Study The current study is a longitudinal design that will address three aims: (a) to examine if the birth of a sibling elicits jealousy in the firstborn child, (b) to examine if the firstborn’s jealousy of their infant sibling is related to their sibling relationship quality five years later, and finally, (c) to examine if the firstborn’s attachment and emotion regulation moderates the relationship between the birth of a sibling and jealousy (Figure 1). Prior research on the birth of a sibling has described some children as clingy, anxious-withdrawn, or oppositional after the birth (Volling et. al., 2014), so we hypothesized that (a) children who have a secure attachment with their mother before the birth of their sibling will not experience as much jealousy as insecurely attached children, and (b) children who demonstrate better emotion regulation skills will not experience as much jealousy as less emotionally regulated children. Due to individual differences, different pat terns of jealousy and its impact on sibling relationship quality will emerge five years later. References Ainsworth, M.D.S., Blehar, M.C., Waters, E., Wall, S. (1978). Patterns of attachment: A psychological study of the strange situation. Hillsdale, NJ: Erlbaum. Bowlby, J. (1969). Attachment and loss: Vol. 1. Attachment. New York, NY: Basic Books. Buist, K. L., Paalman, C. H., Branje, S. J. T., DekoviĆ¡, M., Reitz, E., Verhoeven, M., Meeus, W. H. J., Koot, H. M, Hale,William W., I.,II. (2014). Longitudinal effects of sibling relationship quality on adolescent problem behavior: A cross-ethnic comparison.Cultural Diversity and Ethnic Minority Psychology,20(2), 266-275. doi:http://dx.doi.org/10.1037/a0033675 Campos, J., Mumme, D. L., Kermoian, R., Campos, R.(1994). Commentary: A functionalist perspective on the nature of emotion. Monographs of the Society for Research in Child Development, 59(2-3, Serial No. 240). Dunn, J. (1988). The beginnings of social understanding. Cambridge, MA: Harvard University Press. Hupka, R. B. (1984). Jealousy: Compound emotion or label for a particular situation? Motivation and Emotion, 8, 141-155. Kendrick, C., Dunn, J. (1982). Protest or pleasure? The response of first-born children to interactions between their mothers and infant siblings. Journal of Child Psychology and Psychiatry, 23, 117-129. Kolak, A. M., Volling, B. L. (2011). Sibling jealousy in early childhood: longitudinal links to sibling relationship quality. Infant Child Development, 20(2), 213-226. doi:10.1002/icd.690 Teti, D. M., Ablard, K. E. (1989). Security of attachment and infant–sibling relationships: A laboratory study. Child Development, 60, 1519–1528. doi:10.2307/1130940 Thompson, R. A. (1994). Emotion regulation: A theme in search of definition. Monographs of the Society for Research in Child Development 59(2-3, Serial No. 240). Touris, M., Kromelow, S., Harding, C. (1995). Mother-firstborn attachment and the birth of a sibling.American Journal of Orthopsychiatry,65(2), 293-297. doi:http://dx.doi.org/10.1037/h0079614 Volling, B. L. (2001). Early attachment relationships as predictors of preschool childrens emotion regulation with a distressed sibling.Early Education and Development,12(2), 185-207. doi:http://dx.doi.org/10.1207/s15566935eed1202_2 Volling, B. L., Yu, T., Gonzalez, R., Kennedy, D. E., Rosenberg, L., Oh, W. (2014). Children’s responses to mother–infant and father–infant interaction with a baby sibling: Jealousy or joy?Journal of Family Psychology,28(5), 634-644. doi:http://dx.doi.org/10.1037/a0037811 Volling, B. L., Yu, T., Gonzalez, R., Kennedy, D. E., Rosenberg, L., Oh, W. (2014). Children’s responses to mother–infant and father–infant interaction with a baby sibling: Jealousy or joy?Journal of Family Psychology,28(5), 634-644. doi:http://dx.doi.org/10.1037/a0037811 White, G. L., Mullen, P. E. (1989). Jealousy: Theory, research, and clinical strategies. New York: Guilford Press. Figure 1.

Essay --

Daniel Nitinthorn Professor John Ganim English 020A December 13, 2013 Progress of Literature Language and experimental form define the Modern period as ideas that were originally forbidden began to surface and writers especially began to express new notions of humanity through these developments. In William Butler Yeats’ â€Å"The Second Coming,† the reader gets glimpses of the combinations of religions and how they represent a cultural language that is on a different spectrum than writing in the Victorian era. Ulysses by James Joyce begins to experiment with form and surfaces ideas so novel that they are too vulgar to show to the general public. There is a change in the culture during this era that is shown through the the experimentation of writing and the topics being written about. â€Å"The Second Coming,† with its christian title refers to the British culture and how it will relate to the rest of the world. It is a poem that talks about the second coming of the savior who will only come after the beast of the apocalypse, or the antichrist. There is a notable change in the language as Yeats refers to this antichrist as looking like an Egyptian sphinx but relates both Egyptian culture and a Christian, British culture. While the Victorian era was heavily influenced by the idea of â€Å"otherness,† the Modern period began to see connections between all of the world’s cultures and how it relates to their own. One of these mixing of cultures comes when Yeats says, â€Å"The Second Coming! †¦A shape with a lion body and the head of a man† (2482). He shows â€Å"The Second Coming,† which is a Christian idea and then brings in the Egyptian sphinx. The mixing of these images presents a language that would not have been heard ear lier as this now relates two... ...ses, as it relates to â€Å"The Second Coming,† is a play on form of literature to help express new ideas that needed to be presented in this new era of culture The experimentation of language and form are focal points in the Modern period. As this new era was forming, there was a call for a new form of literature especially to fill the new literate classes that rose due to an increase in those who had access to education. This new form helped express new ideas of the era that would not have the same effect with earlier language. Ulysses is the major change in form that helped show human consciousness by spilling out the thoughts of the characters. New ideas about culture and humanity rose from â€Å"The Second Coming† due to the improvements in the English language. The experimentation of form and language allow literature to present emerging ideas in a newly formed era.

Getting Enough Sleep Essay -- Research Sleeping Health Essays

Getting Enough Sleep Did you know that sleep is one of the most vital necessities of life? Laboratory animals die when they are deprived of sleep, and likewise, humans would too (Johnson 5). Many people don’t realize how important sleep is. The man who attempts to do 15 hours of work, in only 7 hours is only hurting himself. This man who stays up late trying to finish his work, believes that he is working hard, and therefore will be able to sleep hard for a little while. This is definitely not the case as he will feel less and less refreshed each morning and will feel more and more tired each day. What the public needs, is to be informed about good sleeping habits and sleeping disorders that go unnoticed. We should wake up to the importance of sleep and how the amount sleep not only affects themselves, but also society. In 1959, The American Cancer society surveyed more than 1 million Americans about their sleeping habits. Conclusions drawn from the study showed that people who got less than 7-8 hours of sleep on average per night, had a higher mortality rate. A six year follow-up was done to the people surveyed. The results showed that men 30 years old or older that got 4 hours of sleep a night had more than double the risk of dying than men who averaged 7-8 hours. The risk was only about 1.5 times higher for women. Similar results were found in a different study of 4,713 people. Those getting 6 hours of sleep or less had a 30% higher death rate (Pressman 29). Although we can see what happens when people don’t get enough sleep, scientists are still unable to explain the function of sleep. The amount of sleep not only affects your mortality but also your personality. Some people are by nature long sleepers, and some a... ...nts with insomnia can benefit from restructuring their bedtime habits and sleep-wake cycles. With 7-8 hours of sleep per night, there will be many less problems with sleep disorders, accidents in cars and planes, and other health concerns. Shakespeare once commented on sleep as, "the great restorer." We need to understand the function and importance of sleep and relate this to improving our health and our bodies. In order for our country to continue to be a world leader, the people of the United States should not have to deal with fatigue and should have an optimal level of alertness and performance. Works Cited Johnson, Laverne, and Paul Naitoh. The Operational Consequences of Sleep Deprivation and Sleep Deficit. San Diego: AGARD, 1974. Pressman, Mark R., and William C. Orr. Understanding Sleep. Washington, D.C.: American Psychological Association, 1997.

Intro to Ethical Hacking: Ocean’s 11 show Essay

Ocean 11 , perhaps one of the most successful films of all time in bringing together several of the biggest names in the movie business was never really expected to have such a cult following . In the 1960s this heist film was created by Lewis Milestone with the goal of featuring the original rat packers , Frank Sinatra , Dean Martin , Sammy Davis Jr , Joey Bishop and Peter Lawford . During this time , it was never expected that this would be such a success in its later years yet in a 2001 remake of the film , it opened up the franchise to a whole host of opportunities by again featuring some of the biggest names in the business such as George Clooney , Brad Pitt and Julia Roberts. The 1960 ‘s Ocean ‘s eleven movie was based on a series of thefts of Casinos along the Las Vegas strip by a number of World War II veterans which was originally based on a story that was heard from a gas station attendant by Gilbert Kay (Levy 1998 . The basic premise of the movie is the New Year ‘s Eve heist which is planned by the group . The success is virtually ensured as no group as highly trained has ever attempted to commit such a heist . The plan is to blow up the tower to create a diversion and under the cover of darkness , steal the money from the cashier ‘s cages and then load them into garbage bins. Ocean’s 11 shows how elaborate internal control systems can turn out to be. For luxurious 5-star Casinos, making sure no smart-aleck can cheat in a game is already a huge deal but safeguarding of valuable assets is top priority. It is hard to emphasize how Casinos need to have significant amounts of cash reserves in their in house coffers. And this fact is not unknown to the public, more so to schemers. And just like banks and financial institutions, it is imperative for Casinos to invest in a control system that would stop these burglars. No matter how hard an organization strives to protect its assets, the possibility of theft continues to exist. Even a strong internal control is not an absolute deterrent to fraud and crime. There are cunning minds who will stop at nothing to get what they want. Ocean’s Eleven has a happy ending for its criminal protagonists. In real life, though, fraud and theft have led to the sad endings of many companies, such as Enron. Now, more than ever, it has become increasingly important to have a company strategy that highly integrates internal control, and a deep ethical foundation. Without this, a company’s management could be the perpetrator. Effective internal control should be supported by a control environment that promotes ethical decisions. As accountants, we must firmly uphold the ethical standards of our profession, despite the pressures and temptations that we may encounter.