Why Do We Dream Essays - 631 Words

Why do we Dream? It has been said by researchers that everyone dreams during sleep and it is thought to be a universal psychical feature of our human lives. However, many of us are unable to recall vividly what happens throughout our dreams, if anything at all. Due to this clouded unique nature that is dreaming, most of the knowledge why we dream is largely inconclusive. Nonetheless, after many years of theoretical debate on the subject, three arguments have remained prominent of which I will I will be discussing. Perhaps the most renowned theory of dreaming comes from the famous psychologist, Dr Sigmund Freud. He proposed that our dreams were likened to a ‘royal road (Plotnik 2005) to our unconscious thoughts and desires. In this†¦show more content†¦Many have creditably theorised that dreams are extensions of our waking life. It is believed that this close link between our daily lives and that of our dreams acts as a restorative function deeply analysing our current ‘thoughts, fears, concerns, problems and emotions. Researchers have also discovered that our dreaming can exhibit various other tasks including problem solving and the enlightening of creativity. Such occurrences have been proven with musician Paul McCartney having written the famous dream inspired hit ‘yesterday. He recalls ‘I just woke up one morning and I supposed Id been dreaming or something and Id got this little tune in my head (www0.bbc.co.uk/radio2/soldonsong/songlibrary/indepth/yesterday.shtml). Dreaming can also be viewed in a more biological sense known as the activation-synthesis theory, in which areas of our brain that are usually inactive while awake, are activated when asleep. The areas stimulated have been found, due to Hobsons brain scans or the 1970s, to be that of visual (visual cortex) and emotional (limbic system) areas of our brain. Such theory explains the random, hallucinatory images induced by dreamers and the disorder of events remembered due to the inaction of thought processing areas (prefrontal cortex). In all, dreaming is a phenomenon that can generally be argued as serviceable to our being and is certainly fascinating, however its clear purposes remain uncertain.Show MoreRelatedWhy Do We Dream?1356 Words   |  5 PagesWhy do we dream the things we dream? What dictates the content of the movies for one that we watch when we fall asleep? This is a question that nearly everyone has pondered at some point in their lives and humans have been studying in an attempt to answer for thousands of years. Humans spend approximately one third of their lives asleep, and the idea that such a great portion of our time is spent in a state that we do not fully understand is bothersome to many. As humans, it is a natural desire toRead MoreWhy Do We Dream?2205 Words   |  9 PagesWhy Do We Dream? By William Allan | Submitted On February 06, 2011 Recommend Article Article Comments Print Article Share this article on Facebook Share this article on Twitter Share this article on Google+ Share this article on Linkedin Share this article on StumbleUpon Share this article on Delicious Share this article on Digg Share this article on Reddit Share this article on Pinterest Expert Author William Allan The question as it was posed; Your write up is like a journey in itselfRead MoreWhy Do We Dream?2460 Words   |  10 PagesWhy do we dream? What do our dreams mean? Dreams are a sequence of images, ideas, and feelings that involuntarily occur most commonly during the REM stage of sleep. They come in a wide variety of types, from the peculiar to the downright terrifying; the dreamer has no control over what they experience in their dreams. Though neurologists have been studying the human brain for decades, we still don’t fully know why we dream or what their significance is. Some psychologists theorize that dreams areRead MoreWhy Do We Dream?2019 Words   |  9 Pagesis known as REM (rapid eye movement) sleep; REM sleep at one stage was thought to be the primary dream period. However recent research and empirical evidence has shown that REM sleep does not have a direct relationship with dreaming, it is however purely and simply the stage of sleep which allows better recall of dreams. This is supported by Nielson (2000) who presented empirical evidence that dream recall during REM sleep in adults was as high as 60-90% after waking, whereas when individuals passedRead MoreWhy Do We Have Dreams?790 Words   |  3 PagesThe reason behind dreaming has still not been scientifically proven, but there are many theories and religious beliefs as to why people dream at night. Theorists, such as Sigmund Frued, devoted their time to peoples dreams and observing them while they dream and sleep. These scientists have discovered that people are most likely to dream during the Rapid Eye Movement (REM) stage of sleep than any other stage because the mind is more aware then. There are theories that say that dreaming can predictRead MoreEssay on Sleeps and Dreams: Why Do We Sleep and Dream?741 Words   |  3 Pagesabout the Sleeps and dreams topic. It will be segmented into different parts, but I will first describe the basics of the sleeping and dreaming, why it happens and how. After that I will d escribe the different types of sleep which are REM (Rapid eye movement) and NON-REM. Other topics that will be discussed are the biological clock, consciousness and alerted, how much sleep does the body need, treatments and problems such as insomnia, sleep apnea and narcolepsy. Firstly, why do we need sleep? Our body’sRead MoreDreams: Carl Jung and Sigmund Freud Essay1174 Words   |  5 Pagesâ€Å"Dreams are a series of images, ideas, emotions, and sensations occurring involuntarily in the mind during certain stages of sleep.† This is the true definition of what dreams are according to Free Dictionary.com. Although many people are unaware of how dreams actually work there are two psychologists that have been able to pinpoint the true meaning of dreams. These two men are Carl Jung and Sigmund Freud. There are many different perceptions on how people dream, what dreams mean, and why peopleRead MoreDreaming from Various Sources1456 Words   |  6 Pagesthe usefulness of dreams. This paper will also take time to explain what a dream is, when dreams happen, and what their potential purposes may be. To start this paper, we first must understand what a dream is. According to the Merriam-Webster dictionary, a dream is a series of thoughts, images, or emotions occurring during sleep. Dreams take the things we see during our waking hours and translate them into unique, sometimes horrifying, and possibly meaningful ways. Dreams could also be representationsRead MoreDreaming Is Something We ve All Experienced While Sleeping1565 Words   |  7 Pagessleeping. Our dreams are produced by an altered state of consciousness, in which images and fantasies become mixed with reality. We all experience dreams that range from the pleasant and the not so pleasant or nightmares. Dreaming is still largely a mystery to science, as experiments are conducted to figure out why we dream and how dreams function. We do know one thing for sure, that everyone dreams unless in the rare case they are prevented by meditation or a brain injury. Dreams occur in twoRead MoreThe Purpose of Dreams1235 Words   |  5 Pages Dreams are a very ponderous things. Simply saying, dreams are a stream of images, sounds, and the actions of something; like a movie. But never have dreams been able to be explained. The Greeks and Romans claimed that dreams were signs from their gods and had prophetic magic (www.scientificamerican.com). Even though the purpose of dreams has not been discovered, a huge movement in the study of dreams occurred at the end of the nineteenth century. In 1952, scientists in Chicago discovered

Reviewing Martin Scorsese Free Essays

More than just a filmmaker, Martin Scorsese is the self-appointed guardian of American cinema history. For him, the cinema of the present is always and necessarily influenced by the past. Scorsese commands immense critical respect; whether juggling big budgets and mainstream connections with large studios, delivering star vehicles and box-office successes, or indulging in more personal projects, Scorsese has retained his reputation as â€Å"the quintessential maverick auteur† (Andrew 21). We will write a custom essay sample on Reviewing Martin Scorsese or any similar topic only for you Order Now An independently minded cinephile, his relationship to popular cinema has been an extremely productive one. While best known for the savage but complex exploration of masculinity and violence in films such as the New York-based Taxi Driver (1976), the scorching biographical boxing picture Raging Bull (1980), the epic gangster narrative Goodfellas (1990), or the controversial The Last Temptation of Christ (1988), Scorsese’s output has been extremely varied. This paper reviews three of his films: Taxi Driver, The Last Temptation of Christ, and Gangs of New York (2002). Religion is a consistent theme in Scorsese’s films: almost all of his major male characters voice a fascination with religion in some form. Mean Streets’ (1973) Charlie is obsessed with the idea of his own spiritual purpose. The archetypal selective devotee, his desire to do penance is at odds with his actions: â€Å"he acts like he’s doing it for the others, but it’s a matter of his own pride† (Scorsese 48). Taxi Driver’s Travis Bickle believes himself to be acting out God’s rage against the lowlife of New York city; Cape Fear’s (1991) Max Cady is likewise fixated; while Raging Bull’s Jake LaMotta punishes his body both in training and in the boxing ring in an attempt to atone for his sins. These earlier films seem to be leading towards Last Temptation of Christ’s explicit wrestling with Christianity. Attracting intense reactions from some religious groups, the film, based on Nikos Kazantzakis’ novel, presents a non-biblical Jesus beset by doubts and fears about his identity and mission, constantly, oppressively tempted by evil. A human being much more than the incarnate Word of God, this Jesus is strongly tempted also sexually, and only by a superhuman effort of the will is he able to achieve a final victory. Scorsese argued that it was his intention to show Christ as a real man rather than as a faultless spiritual being. Thus, Christ’s (Willem Dafoe) inner emotional struggle and the consistently female image of sin converge, if one is to accept Scorsese’s interviews, in making the film as much a working through of his own identity as the story of Christ: â€Å"Jesus has to put up with everything we go through, all the doubts and fears and anger†¦he has to deal with all this double, triple guilt on the cross. That’s the way I directed it, and that’s what I wanted, because my own religious feelings are the same.† (Corliss 36) It is clear that the major objection of the protesters to this film had to do with its long final sequence, in which Jesus comes down from the cross and walks into an earthly paradise, where he marries first Mary Magdalene and then, as a widower, Mary, the sister of Lazarus. By her and her sister Martha, he has a number of children. The problem is that people who had not seen the film, or who had seen it but not very perceptibly, had no idea that these events happen in a fantasy sequence, a daydream-like temptation to the domestic life carefully formulated by Satan to discourage the crucified Jesus from living fully his mission of salvation. Moreover, it is a temptation sequence represented by Scorsese as a fantasy, something evident in the film language of the sequence, and as a temptation-fantasy that Scorsese has Jesus overcome: he returns to the cross and dies victorious. The Last Temptation of Christ can be interpreted in two distinct ways; either it posits Christ as a human being, or it raises Scorsese’s vision of masculine identity to an omnipotent spiritual level. Notions of masculinity, a sense of community and the influence of religion on personal identity are all themes common to Scorsese films. In fact, the film suggests an attempt to universalize masculine experience by having these themes transported from the usual urban, late twentieth-century setting to biblical times. Objections to the film’s depiction of Jesus as sexual perhaps served to divert attention away from another more uncomfortable theme; that masculine identity is defined in terms of existential conflict and growing self-awareness, while women remain confined to earth, sexuality and Original Sin. Though Scorsese cannot be simply cast as a misogynist, his personal perspective and belief systems are unashamedly patriarchal, grounded in Catholicism. Women feature mainly on a symbolic level, serving as projections of male spiritual conflicts (even, it might be argued, in The Age of Innocence). Whether novel, romance, myth, epic, or film, narratives have relied on the presence of the â€Å"hero† as a sign of the human’s search of an ideal. Scorsese’s Taxi Driver portrays a character, Travis Bickle, who is alternately an inversion, a corruption, and a variation of the idea of the hero. The film constructs a â€Å"literary city†, an archetypical topos in a story of the mass and the individual, where the â€Å"mass† creates â€Å"a peculiar kind of anti-community within the dissociated culture† (Pike 100). A chain of ironies defines Bickle placed into this setting and defines a new universal truth: anonymity and isolation amid a dense population, an instantaneous repugnance with and attraction for the magnified extravagance and corruption of the city, an estrangement from others which grows with increasing closeness, and an anti-social behavior and a pathological psychology absurdly born of the quest for ideals. In Taxi Driver, Bickle sees metropolitan social order as a material hell in a period of a dying God (or already dead God). He places himself in an adversarial connection with the world in general, and he pursues the ideals of self-realization and spiritual reconciliation in ironically repulsive actions. In addition, Bickle maintains a wicked sense for the sacred, and this distorted piety or holiness is manifest in his discourse suggestive of the confession genre, in his wrath for an immoral society, and in his sympathy for the oppressed and browbeaten (archetypically rendered in the form of a prostitute). Bickle recognizes his status as God’s lonely man. He writes in his confessional mode: â€Å"Loneliness has followed me all my life. The life of loneliness pursues me wherever I go: in bars, cars, coffee shops, theaters, stores, sidewalks. There is no escape. I am God’s lonely man.† The opening montage of Scorsese’s Taxi Driver launches a series of optical themes, and the images of eyes, mirrors, and glass symbolize Bickle’s perception of this spiritually bankrupt and spiritually bereft environment. The director manages his editing and camera angles to highlight the protagonist seeing the world through mirrors or glass, particularly the rear-view mirror and the windshield of the taxi, through which all important characters enter: Sport and Iris in a brief glance in his mirror; Palantine in his rear-view mirror; and Betsy through the sheets of an all-glass office. In general, the film mirrors French Existentialist the influence, and the setting, lighting, and mise-en-scene – especially in the darkness of the film – owe a debt to film noir, contributing to the understanding of the struggle of the protagonist. Overall, Bickle represents something more than alienation and social disenfranchisement, since God’s lonely man suffers in metaphysical misery because of the materialization of a world where the True, the Good, and the Beautiful have lost their meaning. In effect, Bickle is a prophet attacking Babylon, but without any assurance of liberation; he is also Theseus in the maze of the city but with no Olympus and no Ariadne. In this state of spiritual bleakness and spiritual poverty, Bickle retains an intuitive longing for the ideal â€Å"but no longer possesses the capacity for identifying, exemplifying or realizing it† (Swensen 267). While isolation and crises of identity are key themes that permeate many of Scorsese’s films, they necessarily include explorations of community, or brotherhood against which the isolation, or level of identification for an individual can be measured. This is one of the major themes of one his most recent films, Gangs of New York. Obviously, the director’s explorations of community and brotherhood stem partly from his commentary on his personal experiences, his sense of his home community and of the people he has known. In most cases this sense of docu-realism extends only so far as setting. This film is concerned not only with political, social, and economic conflicts, but also spiritual conflict. In one of his interviews about Gangs of New York, Scorsese states: [During the Civil War] the North and South were fighting for causes. The nativists [whose slogan was â€Å"America for Americans†] and the Irish were fighting for the right to live and the right to live together, but they were dying for it, too. If people believe in something strongly enough they’re going to die for it, and that’s a major problem in the world today. In the film – as in today’s world – religion is used in a militant way. (Scorsese 1) This film is also a characteristic of violence in many of Scorsese’s films: â€Å"The 20th century was arguably the most violent in human history, but the most violent century in American history was the 19th. Poor people, political parties, and gangs would demonstrate, and there was violence constantly.† (Scorsese 2) Alongside the romance of the gangster and of male ritual that is so much in evidence in this film, Amsterdam Vallon and Bill â€Å"the Butcher† Cutting can both be understood in terms of a journey towards salvation through self-knowledge. The themes in Taxi Driver, The Last Temptations of Christ, and Gangs of New York are dominated by the search for self-awareness: â€Å"the individual is trapped in solitude morale and can escape from it†¦if he or she comes to see their condition and then extend themselves to others and then to God† (Hess 20). Scorsese’s preoccupations are evident in his work and in his many interviews. Shortly after the opening of his film The Last Temptation of Christ, Scorsese, commented, â€Å"I made it as a prayer, an act of worship. I wanted to be a priest. My whole life has been movies and religion. That’s it. Nothing else.† (Kelly 6) Works Cited Andrew, Geoff, Stranger than Paradise: Maverick Film-makers in Recent American Cinema. London: Prion, 1998. Corliss, Richard, â€Å"Body†¦and Blood†, Film Comment 24.5 (1988): 36-42. Hess, John, â€Å"La Politique des auteurs: Part I World View as Aesthetic†. Jump Cut, 1 May/June (1974): 20-22. Kelly, Mary Pat, Martin Scorsese: A   Journey. New York: Thunder’s Mouth, 1991. Scorsese, Martin, Scorsese on Scorsese, David Thompson and Ian Christie (Eds.). London: Faber and Faber, 1996. Scorsese, Martin, Gangs of New York – Martin Scorsese – Interview. (December 2002). Retrieved December 5, 2007 from http://findarticles.com/?noadc=1 Swensen, Andrew J.   â€Å"The Anguish of God’s Lonely Men: Dostoevsky’s Underground Man and Scorsese’s Travis Bickle†. Renascence: Essays on Values in Literature 53.4 (2001): 267. How to cite Reviewing Martin Scorsese, Essay examples

Research In Accounting Employees on Tax

Question: Discuss about the Case Study for Research In Accounting for Employees on Tax. Answer: Introduction The report has been segregated into two different parts. The first part of the report suggested the compensation benefits and its repercussions of the employees on Strong built Construction Company. The report studies the elements of the compensation packages, key components of the agency theory and their effects on the approaches of the compensation. The report also reveals the relationship between the intrinsic and extrinsic factor of motivation on the employees. The relationship of compensation with the employees attitude towards risk has also been discussed in this report. The latter part of the report gives recommendations to enhance the job satisfaction level in terms of work motivation of the employees of Strong built Construction Company. Body The important elements of the compensation package consists basic pay, annual bonus, long-term incentives, employee benefits, perquisites and post- termination compensation. The basic pay consists of the compensation for the daily performance which are based on the general skills of the employee, experience and accomplishments. This type of pay is often considered as fixed compensation. The annual bonus compensation is used to motivate the employees when the employee achieves measurable results. Bonuses are also taken into consideration for annual bonus of the employees. The long term compensation bonuses are paid to the employees in stock. These pay package rewards the employees for meeting long term results, generally over three years. The employee benefit component of the compensation protects the employees of the unforeseen expenses typically related to sudden loss, facilitating loss of income due to health related problems. These benefits are granted to the employees for restora tion of the catastrophic expenses. The perquisites are the elements which are present to retain the employees. The post termination compensation bonus supports the financial situation of an individual for involuntary termination from the services (Wikinvest.com. 2016). The traditional agency theory sees the work as a result of a decision making process. In this theory of understanding the habits and feeling of an individual are not taken into consideration, although psychological factors directly affect the behavior. The standard theory is aimed to monitor the costs and alignment of the incentives. The agency theory aligns the factors which are directly related to motivate the employees so that they perform to their best level. The agency theory provides the source to various neoclassical economics theories which aims to provide accurate predictions on the economic phenomena without claiming on the main assumption which describes the behavioral processes. The agency theory determines the relation between the job performance and the performance of the firm and shows various aspects in which it differs in terms of compensation design. The traditional agency theory clearly justifies the exploration of the performance to the extent which goes beyond th e critical understanding of the human behavior. According to various theories on work motivation the main problem of this theory is to make the employee work according to its levels. For one instance motivation behavior is the consequence of unsatisfied needs. The behavioral agency theory is directed to fulfill the needs of motivation (Pepper and Gore 2015). The extrinsic motivation is characterized by external motivator. This form of motivation requires achievement of a particular goal. The intrinsic motivators on the other hand are driven by internal form of motivation. The goal may be strived for accomplishment of personal satisfaction. According to Ims et al. (2014), the extrinsic factors for motivation such as economic incentives may completely eliminate the need for intrinsic factors. The relationship between the two can be drawn from the psychological literature study of Deci and Ryan which states that motivation is combined with a particular task itself and motivation depend on the external rewards and sanctioning. The relationship can be further drawn from the western culture, where the policies for rationality are strong. This suggests that behavior is expected to be utility oriented. The distinction between the two can be drawn from the crowding out effect. In order to get an extensive idea on the importance of the compensation and performance on the employees, let us assume performance is related to the economic attainment of the objectives. The effect of crowding out effect not only drives out the intrinsic factors of the motivation but also eliminates the need for existential, social and ecological values that influence the managers performance and overall business conduct. (Excelatlife.com 2016). The employees attitude towards risk should a have a direct relation with the risk and desired compensation. The risk seeking employees should be rewarded with more amount of compensation for taking more initiative for the productivity of the organization. On the other hands the risk avoiding employees should be treated with lower compensation and rewards. The accomplishments of the risk seeking individuals will essentially motivate the other workers within an organization. The compensation is also directly associated to the performance of the individual employees. The employees who are risk avoiding in nature can be further motivated by making them take part in planning, controlling, organizing activities. The pay is directly related to the extent of risk taken by the employee. In case the employee has taken higher amount of risk the employees will be benefitted with greater amount of compensation and if the risk avoiding employees should essentially have lower amount of compensation . The compensation should be based on compensation committee led by U.S. which considers fairness and balance in the compensation system. (Foss, N Stea, D 2014). The financial benefit for the employees is directly related to the share prices and tax level of a company. The ideal time for receiving employee benefit is the time when the share prices are on the higher side and tax level on the lower side. Hence the factors are driven by market forces, companies need to understand the present market situation while offering financial benefit. It is also important to forecast the future level of the taxes. The future forecast will ensure that even during the economic turmoil, the company will be able to balance the compensation amount. In several performances related areas when employees are assigned with challenging tasks or contributed for high production of the company, the employee should be rewarded with excess amount of financial benefit. This way the employee will realize about the recognition for performing well in critical situations. Another instance of ideal time can be identified when companys decides to dissolve the shares which were being held for more than three years, such decision will bring in more amount of liquid finance and the companies will be able to settle the higher amount of financial benefit for the deserving employees. In a construction company like Strong Built Construction Company, if the Government decides to invest funds, the company will be able to provide additional compensation to the employees. (Graham et al. 2013). The neoclassical theory of wage determination did not take into consideration fairness while determining the wages of the employees. The present times the wages are directly determined by the marginal productivity and supply schedule related to the utility functions undertaken by the employees. Fairness plays a vital role in determining and comparison of the wages within an organization. The basis of comparison is more often drawn from the upper level of the organization rather than downward level (Kaufman 2013). According to Wright and Davis (2014), the most common instance of fairness in the compensation can be recalled from the incidences of collective bargaining. In this particular situation if the workers of a particular group or union received an increase in the wages, the same increment should be entitled in some other group. The particular concept was also known as orbits to coercive comparison. Based on the traditions of the several industries the groups may be permitted to receive the same amount of increase. Another important concept in abiding the fairness in the compensation theory considers, whether the wage theory is demand or supply oriented. For example a newly aspirant for the job may find that the compensation offered to him/her is unfair based on the academic qualifications or experience. In this situation the employer may simply decide to switch to the next candidate. In this situation both employer and the candidate are making implicit comparison in accordance with the g eneral level of pay in the market for that particular position but these comparison are not specific in relation to the fairness controversies (KATZ 2012). According to Hermanson et al. (2012), the fairness given for the employee compensation has a cascading effect on the subordinates of an organization. If the top management is given more amount of compensation then it is evident that the subordinates will be content with their pay. Similarly when the employees are underpaid in compare to the CEOs or executives of the companies, it is more likely for the employees to leave the company. Hence if the CEO has a grandiose realization of only his personal contributions and little concern on fairness then it is more expected that the CEO will try to reinforce the internal pay, to show the importance of the contributions of the employee and its importance relative to the contribution of the other employees (O'Reilly et al. 2014). In order to consider the fairness in the compensation special arrangements are done by initiatives such as change-in-control in incidence when a company decides to give benefit to an individual in case of termination of an employee due to merger or takeover activities. These activities are often referred as Golden Parachutes. The primary principle behind giving compensation benefit lies in benchmarking the pay accordingly with the marketplace or the relevant industry. The second most important component for higher compensation is fair pay according to the performance of the employees (Doerr et al. 2013). The compensation committee is responsible for determining the pay practices that are directly related to the firms best interest. The presence of compensation committees focuses more on the employees than on the shareholders. The two major role of the compensation committee is to set the compensation of the executive and second being to provide some evidence on the rationale on the regulation of the Government in redesigning of the board committees (Boyle and Roberts 2013). The primary goal of a compensation committee is to deliver fair amount of compensation to the employees and stakeholders. The compensation committee takes into consideration fairness and balance in the compensation process. It is also important to relate the executive compensation and the role of the committees. Based on the findings of an interview conducted in twenty U.S. public companies, the most prominent tension was found in the demand of the shareholders and the management. Many interviewees described the tension for the resource dependence theory and agency theory. The overall findings of the study suggested the importance of going ahead of the agency theory. The importance of the Executive compensation committee of Strong Built Construction Company lies in the performance measurement of the employees. The management needs to identify those employees who have shown extensive dedication to the contribution of the performance and pay them according to their efforts. The compens ation committees also ensure that the employees are recognized in accordance with the risk attitude of the employees and fairness is adhered by all means. (Guthrie et al. 2012). Conclusion The study shows the various dimensions of a compensation package. The agency theory segregates the theory in terms principals and agents involved in the business process. It helps to deal with two major problems. The inconsistencies which arose in the desires of the principal and the second being the attitude of the principal towards the tolerance level of risk. In realistic context this particular relation can be seen among the creditors and stockholders and shareholders with the mangers. The extrinsic and intrinsic motivation factors show how the internal catalysts are different from the external in defining the attitude towards work. The time period reflects on the ease of pay in terms of liquid flow of money available with the company. The study also puts emphasis on fairness and balance in structuring of employee compensation which is considered for best practice. Recommendation Based on the given situation of the case study, the Government policies have been considerably stringent. This has negatively affected Strong built construction company in maintaining a good profile, due to this there was fall in the employee motivation levels despite of stability in revenues. The proposal offered by Susan Bold, for rewarding the existing employees based on the intrinsic motivation will be ideal to enhance the performance of the employees. The monetary compensation is in line with the time period when the company decided to explore the various opportunities. The various intrinsic roles such as participation in the decision making process and role similar business partner will make the employees feel more satisfied with their job roles and keep them motivated for higher output in workplace. An area where the companies need to focus is related to settlement of the employee salaries with ease. In order to efficient settlement of the salaries the company needs to bring i n more amount of liquid cash flow although it is considered as the secondary factor. The primary factor behind the structuring process being ensuring the attainment of the intrinsic factors which keeps the employees focused towards work performance. The intrinsic factors will further influence the risk seeking attitude of the employees. The employees seeking for higher motivation should be rewarded with higher amount of compensation. (Agyei and Owusu 2014). Reference List for part I Boyle, G. and Roberts, H., 2013. CEO presence on the compensation committee: a puzzle. Journal of Economics and Business, 70, pp.16-26. Doerr, B., Caldwell, D.F. and Chatman, J.A., 2013. Narcissistic CEOs and Executive Compensation. Institute of Industrial Relations, UC Berkeley. Excelatlife.com. (2016). [online] Available at: https://www.excelatlife.com/articles/intrinsic_motivation2.htm [Accessed 8 Jun. 2016]. Foss, N Stea, D 2014, 'Putting a realistic theory of mind into agency theory: implications for reward design and management in principal-agent relations', European Management Review, vol. 11, no. 1, pp. 101-16. Graham, J.R., Raedy, J.S. and Shackelford, D.A., 2012. Research in accounting for income taxes. Journal of Accounting and Economics, 53(1), pp.412-434. Guthrie, K., Sokolowsky, J. and WAN, K.M., 2012. CEO compensation and board structure revisited. The Journal of Finance, 67(3), pp.1149-1168. Hermanson, D.R., Tompkins, J.G., Veliyath, R. and Ye, Z.S., 2012. The Compensation Committee Process*. Contemporary Accounting Research, 29(3), pp.666-709. Ims, K.J., Pedersen, L.J.T. and Zsolnai, L., 2014. How economic incentives may destroy social, ecological and existential values: The case of executive compensation. Journal of business ethics, 123(2), pp.353-360. KATZ, H.C., 2012. COLLECTIVE BARGAINING AND INDUSTRIAL RELATONS. Kaufman, B.E., 2013. Sidney and Beatrice Webb's Institutional Theory of Labor Markets and Wage Determination. Industrial Relations: A Journal of Economy and Society, 52(3), pp.765-791. O'Reilly, C.A., Doerr, B., Caldwell, D.F. and Chatman, J.A., 2014. Narcissistic CEOs and executive compensation. The Leadership Quarterly, 25(2), pp.218-231. Pepper, A. and Gore, J., 2015. Behavioral agency theory new foundations for theorizing about executive compensation. Journal of management, 41(4), pp.1045-1068. Strifler, M. and Beissinger, T., 2015. Fairness Considerations in Labor Union Wage SettingA Theoretical Analysis. Scottish Journal of Political Economy. Wikinvest.com. (2016). What are the elements of compensation? for The_DirecTV_Group (DTV). [online] Available at: https://www.wikinvest.com/stock/The_DirecTV_Group_(DTV)/What_Elements_Compensation [Accessed 8 Jun. 2016]. Wright, D.A. and Davis, D.A., 2014. An Exploratory Multi-Case Study of the Perceptions and Views of Academic Faculty Union Members Relative to Online Distance Education, Collective Bargaining Related Policy. Journal of Collective Bargaining in the Academy, (9), p.26. Part II (I) 2a) According to Gold et al. (2012), the primary objective of the study is to determine the effectiveness of the theories mandated by revised ISA 700 auditors report which is related to reduce the audit expectation gap. The main participants of this study were auditors based in Germany and financial statement users after reading the details of financial statement of the firm and auditors report. The other portion the report evaluated the several opinions given by ISA 700 and basic audit version. The study focused on the perception of the participants on the auditors and management responsibilities and the reliability of the financial statements. The findings suggested that there was expectation gap with the responsibilities of the auditors. The final recommendations of the report stated that audit opinion may alone indicate sufficient relevant information to the users. 2b) Groups Information obtained Auditors Research describing about the various responsibilities of the management and the auditors. The information was based on scale 1 (strong dissent) to 7 (strong agreement). The findings suggested a mean response of 4.81 for the full report and 2.20 for the opinion based report. The latter part of the findings stated the extent to which the participants agreed to the statement. The mean response was observed as 4.52. Financial Analysts The findings suggested that the financial analysts had a high level of experience of handling financial reports and had high amount of knowledge of auditing. The final methodology suggested that the financial analysts perceived the audit profession to hold a high reputation level. Students The students were found to have a suitable amount of experience with financial reporting. The final result showed that students had a good amount of knowledge to handle the financial reports. Investors The investors determined the financial strength of the business and the number of preference shares sold in the stock market. (Pott et al. 2012) 2c) The manipulation formed highlighted the difference between the perceptions which were drawn as a result auditors report which considered the explanation given by revised ISA 700 in one part and opinion version on the other. A reduced gap in the expectation on the basis of complete findings suggested a positive effect which states the existence of the description that indicate a positive relation audit opinion in the revised auditors report. The most essential component of manipulation compared the perceptions which included the explanations forms on the basis of explanations given in ISA 700. The several results drawn from the findings suggested an existence of strong gap with ISA 700 report and opinion based report (Mock et al.2013). Part II (II) II a) The findings of both the studies suggested that the primary objective of the auditing was considered to be useful until 20th Century. However the primal importance shifted from fraud detection to verifying of the details in the financial report of the company. The study further suggested that the individuals related to auditing were more prone to avoid discrepancies which were in line with legal suits issued business holdings and public in general. It has been also observed that the fraud detection system was prevalent in most of the forms and stake holders were not satisfied with the work of the auditors. The main objective of the study was to evaluate the validity of the audit gap in Ghana both from auditors from the stakeholders viewpoint (Otalor and Okafor 2013). II b) Based on the study of Okafor, the difference between the level of expected state of performance experienced by the user of both financial report and the auditors report, the existence of audit expectation gap is evident. The study also identifies the audit expectation gap as the difference between the audits performers along with the explanations conveyed through the audit. Methodology of the data collection was based on the questionnaire method. According to Agyei and Owusu (2014), the study suggests the gap which persists in the audit expectations due to the detailing and subjectivity of the norms and concepts used in the auditing procedure. Some of the concepts take into consideration factors such as adequacy, materiality, fair value, reliability, relevance and reasonableness. The methodology suggested by Okafor is based on the quantitative aspect of the study which researches on the topic based on two hypotheses (Agyei and Gyamerah 2014). II c) According to the study conducted by Agyei and Gyamerah (2014), several responses were taken from the percipients which included 72.5% of the male candidates and more than 27% of female respondents. Among the various participants the work experience of 60% of the selected ones had a work experience of more than 5 years and 30% of the respondents were aged between 6 and 10 years, while rest of the participants were more aged. As per Okafor and Otalor (2013), the participants of the accounting department were selected from the Ambrose Alli University and University of Benin Idahosa and several other public investors from the Edo state. II d) As per Boateng and Agyei, (2013), the respondents in the survey by Albert Agyei showed that 45% of the auditors revealed positive response to the statements and 45% were disagreeing with the statement. The frauds detected in the financial statement were further agreed by 65% of the total number of the stock brokers selected for the purpose of the study. Moreover the study conducted by Okafor stated that the responsibility of the auditor was to furnish the clients with accurate audit report which was included in the financial statement. The primary findings of the study revealed that 67.12% of the participants did not know about the expectations specified in the books related to statute. It was seen that the findings of Okafor was more accurate in nature. II e) The study of Albert Agyei highlighted on the points of agreement and disagreement relating to the variables. The study also suggested that wasnt any expectation gap in the auditors and stock brokers which are in line with maintaining the financial statements. The study further stated that there was no expectation gap between the auditors and the stockbrokers which were related to exercising the judgments of the selection of the audit procedures. According to Otalor and Okafor (2013), the participants were of the opinion that it was the responsibility of the auditor to assure the client with most accurate auditing data and financial data. II f) The study by Albert Agyei indicated about the flaws of the over expectations of the users of the audited analysis of the financial reports (Agyei et al. 2013). The findings of Okafor further suggested that the public were in need of more knowledge and awareness towards their responsibilities and duties. The report suggested by the auditors included the disclaimer clauses indicating it was not a certificate to prove the financial viability. Conclusion The study shows how the organizations needs to go beyond agency theory in order to enhance the corporate governance. The intrinsic and extrinsic factors responsible for motivation further states the effect of engaging an employee as a role as business partner directly influences the job performance of an individual. The latter part of the report suggested the importance of adhering to the need of maintaining audit reports with more financial viability and ensuring the need for accurate auditing and recording of financial data. Reference List for Part II Agyei, A. and Gyamerah, S., 2014. The Awareness of Employees on Tax Relief Scheme in Ghana. International Business and Management, 9(1), pp.79-83. Agyei, A. and Owusu, A.R., 2014. The Effect of Ownership Structure and Corporate Governance on Capital Structure of Ghanaian Listed Manufacturing Companies. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(1), pp.109-118. Agyei, A., Aye, B.K. and Owusu-Yeboah, E., 2013. An assessment of audit expectation gap in Ghana. Int. J. Acad. Res. Account., Financ. Manage. Sci, 3(4), pp.112-1 Boateng, I.A. and Agyei, A., 2013. Microfinance in Ghana: Development, Success Factors and Challenges. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(4), pp.153-160. Gold, A., Gronewold, U. and Pott, C., 2012. The ISA 700 auditor's report and the audit expectation gapDo explanations matter?. International Journal of Auditing, 16(3), pp.286-307. Mock, T.J., Bdard, J., Coram, P., Espahbodi, R. and Warne, R.C., 2013. Comment letter to respond to the IAASB invitation to comment on its Exposure Draft, Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs). Okafor, C.A. and Otalor, J.I., 2013. Narrowing the Expectation Gap in Auditing: The Role of the Auditing Profession. Research Journal of Finance and Accounting, 4(2), pp.43-52. Otalor, J. and Okafor, C., 2013. Imperatives of Bridging the Audit Expectation Gap and Enhancing the Credibility of Corporate Financial Information. International Journal of Business and Social Research, 3(5), pp.125-138. Pott, C., Gronewold, U. and Gold, A.H., 2012. The ISA 700 Auditors Report and the Audit Expectation GapDo Additional Explanations Matter?.