Enron Is Responsible For The Crisis Of Confidence - 859 Words

K1.1 - 1 Enron – Enron is partially responsible for the crisis of confidence, because they committed the fraud via the special purpose entities. Because of the three percent rule, Enron was able to put lots of its liabilities onto those off-balance sheet entities. Also, Enron did not have adequate financial statement disclosures. Many of the top employees at Enron were able to â€Å"realize† an extraordinary profit within matters of a couple months because of the fraud. Additionally, Enron abused the mark-to-market accounting method for its long-term contracts. All of these fraudulent activities caused Enron’s profits to be overinflated. Andersen – Although Enron committed the fraud, Andersen allowed Enron to get away with it. An audit firm has to be independent from their client and act in the best interest of the public. For this reason, I think that Andersen was the most responsible for the Enron crisis. Andersen could have declined continuing their relationship with Enron as their client, considering some Andersen representatives did not agree with Enron’s â€Å"aggressive† accounting and financial reporting decisions in the early months of 2001. Andersen also assisted Enron in restructuring some of the SPEs so they would still be considered unconsolidated entities. Andersen not only audited Enron, but they also went beyond the scope of what the quality audit should entail. It was also telling when personnel in the Houston office destroyed documents related to Enron andShow MoreRelatedCorporate Scandals And The Implact Of The Sarbanes Oxley Act1472 Words   |  6 Pagescollapsed in the early 2000s with the unravelling of Enron in October 2001 followed by the implosion of WorldCom and many others big corporations. The downfall of these major companies led to a wide spread crisis of confidence in the financial markets. A crisis caused by executive greed was able to be magnified when the gatekeepers, the auditors, lawyers and analysts, responsible for keeping businesses in check, also fell to greed. In response to this crisis and corruption, Congress passed the Sarbanes-OxleyRead Morecase 1 Essay758 Words   |  4 Pagesï » ¿Brham S. Inocencio BSA IV-A CASE 01 – Enron Corporation 1. List three types of consulting services that audit firms have provided to their audit clients in recent years. For each item, indicate the specific threats, if any, that the provision of the given service can pose for an audit firm’s independence. In the recent years, auditing firms provides the following consulting services to their clients: a. Internal auditing b. Design of accounting systems c. Various types of Information TechnologyRead MoreEssay about Enron Case637 Words   |  3 Pages1. The Enron debacle created what one public official reported was a â€Å"crisis of confidence† on the part of the public in the accounting profession. List the parties who you believe are most responsible for that crisis. Briefly justify each of your choices. a) With Enron, the responsibility and blame started with Enron’s executives, Kenneth Lay, Jeffrey Skilling, and Andrew Fastow. Their goal was to make Enron into the world’s greatest company. To make this goal a reality, they created a companyRead MoreCoca-Cola Company901 Words   |  4 PagesWhy do you think Coca-Cola has had one ethical issue to resolve after another over the last decade or so? There is not single crisis situation for Coca-cola over last decade . The organization has been questioned in different areas of its operations from product to the relationship with workers . It has been facing allegations of misconduct and its questionable behaviour. Contaminated Product This is one of the most serious and frequent problem of Coca Cola products . In the case itRead MoreFailure And Fraud Of Enron1161 Words   |  5 Pagesobjective. In 2001, Enron, the seventh largest company in the U.S participated in fraudulent activity. The fraudulent activity committed by Enron was the beginning of an inevitable ripple of failure in the company’s future. Although Enron performed the major scandal, the auditing agency Arthur Andersen was highly responsible for their negligence and their participation in the deception of the financial investors. The general public didn t easily predict the downfall of Enron because it was one ofRead MoreThe Sarbanes Oxley Act Of 20021274 Words   |  6 PagesIn the history of the United States, we have experienced numerous financial crisis, where millions have been affected. Some of them include the great depression in 1929, World War II, and recently the financial crisis of 2008. The government has tried to learn from these past events and implement new procedures that would prevent from occurring once again. However, it seems like there is always something new to learn from when these type of events occurs. As such, the government always tries to addressedRead MoreEthical Codes Of Conduct Are Secondary Thoughts1531 Words   |  7 PagesEnron, WorldCom and Bank of Credit and Commerce, just to name a few, runs chills up and down the spines of, well, just about everybody. These scandals swirled around several large businesses, and hinged on unethical practices – unethical accounting practices, specifically. The idea of ethics is a hot button these days in all genres. In fact, universities and colleges are including ethics in the curriculum of every discipline instead of offering an ethics major, per se (Kanaiah Kumar, 2009).Read MoreAgency Theory : Relationship Between Agents And The Business Essay1550 Words   |  7 Pageslevels of risk. Enron, was the world’s largest energy company in 2001. Enron forerunner, Northern Gas Company was incorporated in Delaware on April 25, 1930. From this date through July 1985, Enron had hundreds of purchases and new sub-entity constructions when they acquired Houston Natural Gas Inc. (Kastantin, 2005). On April 10, 1986, the company changed its name to Enron Corporation. Enron was an interstate and intrastate natural gas pipeline company, then later in 1989 Enron started trading naturalRead MoreENRON Case Study1572 Words   |  7 Pages1. The Enron debacle created what one public official reported was a â€Å"crisis of confidence† on the part of the public in the accounting profession. List the parties who you believe are most responsible for that crisis. Briefly justify each of your choices. Following parties are believed to be the most responsible for the crisis. With any big organization going so bad, the blame starts with the top level executives, there was no different in this case. For Enron the blame started with Enron’sRead MoreSarbanes Oxley Act Of 2002 Essay1343 Words   |  6 PagesSarbanes-Oxley Act of 2002 The financial crisis of the early 2000s left many investors and stockholders nervous about the accuracy of financial statements issued by public companies. The financial crisis resulted after many previously successful companies suddenly tanked due to restatement of their financials. These companies include Enron, Tyco, Sunbeam, Rite-Aid, Xerox and WorldCom amongst others (Kieso, 2014, p. 17). How could many previously successful companies suddenly go belly-up? The evidence

Spanking And Its Negative Effects On Children s Behavior

In 2014 UNICEF reported that 80% of parents in the world support spanking (Holeman and Wire). Another study conducted in 2012 showed that 70% of parents that live in America, also, support the use of spanking (Perry). Despite the majority in favor of spanking, there are numerous debates about whether spanking is an effective way to discipline your child or not. In result of the debates many researchers have conducted studies based solely on the outcomes of spanking. A great number of the studies have concluded that there is a positive correlation between spanking and aggression, mental illness, and antisocial behaviors in the future. Despite the current view on spanking, researches have conducted many experiments which conclude that spanking has many negative outcomes. Therefore, spanking should not be used as a way to discipline kids because of its negative effects on the child’s behavior. Elizabeth T. Gershoff, psychologist at the University of Texas, and Andrew Grogan- Kaylor, psychologist from the University of Michigan, conducted a study that overlooked 160,000 children in 75 previous studies over a 50-year period. Gershoff and Grogan-Kaylor operationally defined their study to reassure others that this experiment is valid. They defined spanking as â€Å"an open-handed hit on the behind or extremities† (Holeman and Wire). In addition, they made sure each study met specific criteria’s: It had to be peer-reviewed. It had to separate out of the effects of spanking from otherShow MoreRelatedThe Effects Of Spanking On Child Aggression1184 Words   |  5 Pages Spankings: Revered or Reformed. Davon Miles The University of Memphis The Effects of spanking on Child Aggression Spanking is subjective in the least. Most parents suggest that using spankings as a form of discipline is essential to the development of a compliant child. For most Americans, this truth is one of the core foundations of the American model home. â€Å"70% of mothers indicated they had spanked their child at least once by the time he or she was 2-years-old†Read MoreWhy Spanking Children Is Wrong1453 Words   |  6 PagesWhy Spanking Children is Wrong Parents have been spanking their children for hundreds of years, but recently this practice has come into question. The concern is not regarding the effectiveness of spanking but the correctness of spanking. Parents should not be allowed to strike their children. Child abuse is defined as any unnecessary or intentional physical or emotional or sexual mistreatment of children. Spanking is not the only method of child discipline. Spanking is not even the most effectiveRead MoreThe Children May Suffer: The Negative Impacts of Corpo ral Punishment 1685 Words   |  7 PagesThe Children May Suffer: The Negative Impacts of Corporal Punishment A young boy slowly makes his way to his mom, her scream urging him forward. He is almost to her side when he sees the shadow of her belt, he slowly backs away, he does not go far, as she quickly grabs him by his shirt. She then start to beat his hands with the belt, and then turns him around and starts spanking him on the behind. Throughout the whole time, the young boy’s eyes reflect fear, pain, and anger. Such corporal punishmentRead MoreEffects of Corporal Punishment on Children When Used in the Home1354 Words   |  6 PagesEffects of Corporal Punishment on Children When Used in the Home Discussion about corporal punishment is everywhere. It is in the news and in the home, and in education on what is punishment and what is abuse is beginning to rise. Corporal punishment has been used as a disciplinary tool for parents throughout all of Americas history (Gershoff, 2002, p. 1). However, the definition of what corporal punishment actually is, is still unclear to some people and parents. In Wendy Walshs essay, SpankerRead MoreEssay On Child Discipline1296 Words   |  6 Pagesguide children. There are many forms of discipline that parents use and they all have an effect. Some work better for some children while other forms may work for another. Parents can sometimes be stuck with how they should discipline their children and they want to know more about what is effective. In terms of punishment one form that is commonly used is corporal punishment, which is punishment in the physical form. One form of corporal punishment is spanking. For years and years, the spanki ng debateRead MoreCorporal Punishment And Its Effect On Children1587 Words   |  7 Pagesdefined as the use of physical force with the intention of causing a child to experience pain, but not injury, for the purpose of correction or control of the child’s behavior Seven nations Sweden, Finland, Denmark, Norway, Austria, Italy and Cyprus-have laws making it illicit for parents to utilize physical discipline on their children. Corporal punishment in schools has been banned in every one of the nations in Europe, South and Central America, China and Japan. The United States has prohibitedRead MoreCorporal Punishment Is Defined As The Utilization Of Physical Force1459 Words   |  6 Pagesthe utilization of physical force with the intention of causing a child to experience pain, yet not harm, for the purpose of correction or control of the child’s behavior. Seven nations Sweden, Finland, Denmark, Norway, Austria, Italy and Cyprus-have laws making it illicit for parents to utilize physical discipline on their children. Corporal punishment in schools has been banned in every one of the nations in Europe, South and Central America, China and Japan. The United States has prohibitedRead MorePositive Reinforcement1630 Words   |  7 Pages2011). Positive reinforcement in my opinion cant fail to profile and maintain positive behavior and to replace negative or problem behavior. If parents dont harness this simple but powerful technique, its very likely that a negative peer culture or some other influential source will.    Positive Reinforcement works because it gives children positive goals to work towards instead of only focusing on negative consequences to avoid. Positive reinforcement fulfills strong basic psychological needsRead MoreCapital Punishment : A Controversial Topical1621 Words   |  7 Pagesagainst capital punishment focuses on the long term effects of it. The stigma around spanking your child has changed over time. What used to be widely accepted is now argued against by many psychologists, saying that it will lead to long-term deficiencies within the child. The claim that positive reinforcement is a much stronger force of motivation that positive punishment. It can be hard for a child to understand what action is associated with spanking as it is likely done spur of the moment by theRead MoreArticle Review of Corporal Punishment and Child Behavioral and Cognitive Outcomes through 5 Years of Age900 Words   |  4 PagesContemporary Urban Birth Cohort Study. Summary This study examined the prevalence and determinants of spanking of children at 3 years of age and the associations between spanking and externalizing behaviour and receptive verbal ability at age 5 years. The authors first identified the determinants of spanking through a review of works on spanking. (Berline et al. 2009;). They found that gender of the children played a factor, which boys more likely to be spanked than girls. (4). They also found the age

Development Plan for a well- known company McDonald

Question: Describe about the Development Plan for a well- known company McDonalds? Answer: Introduction OD is a field coordinated at intercessions in the methods of human frameworks so as to expand their adequacy and wellbeing utilizing a mixture of orders, essentially connected behavioral sciences (Balzac, 2011; Cheung-Judge and Holbeche, 2011). McDonald's is working at a worldwide level, and giving best administrations to the clients has helped the organization in holding them as the clients don't confront issue with the administrations and quality given by McDonald's. The significant contenders of the enterprise are KFC, Wendy's International Inc, Yum Brand and Burger King. To sustain in this competitive environment, McDonalds need to continually focus on their innovation which is only possible with the development of the organization. Thus, this report develops an organizational development plan for McDonalds that to help the organization to develop its systems and also discuss the ways of making this plan. Organizational Development Plan For McDonalds Bringing new innovation and presenting creative items have constantly helped McDonalds whether they are working on a little scale or an enormous one. McDonalds, while considering for bringing a little change or an orderly change need to face numerous issues in actualizing the change. McDonalds realizes that the change needs to happen, yet how to convey the change is a troublesome assignment. For this, John Kotter, has presented an eight stage process, which can help McDonalds in driving the change for organizational development. The eight steps for driving change are as take after (Sarayreh, Khudair and Barakat, 2013): To make urgency: The management of McDonalds should boost the employees that the only beneficial to the organization, however it will also help to draw in the clients towards itself. McDonalds with the support of this model can distinguish possible risks and can make strategies for future and how to acclimatize up to the problems in the best possible way. Create strong coalition: McDonalds keeping in mind the end goal to bring change by the leaders of the organization, can create group and recognize the delicate areas so that a concrete collaboration of the individuals can be developed within organization. Create a change vision: McDonald's should build up a vision that helps the organization to recognize the importance of change and its impact on the organizational development. It should apply that vision in a flourishing way so the company can meet its key objectives. Conveying the vision: Soon after making the vision, the McDonalds management should impart the vision at for making competitive advantage over its rivals. Mitigate obstacles: If the organization takes looks positively on the above mentioned steps properly, the development can occur with no issues and challenges in McDonalds. Likewise, if there are any sorts of blocks in the way of the organization, a proper structure and joint physical exertion of the employees will help in killing the obstacles that makes impediment to the profit of the organization for long term. Creating short term plan for success: Short term planning will help McDonald's in meeting their objectives and also rule out other challenges. In this event, the employees will put in more effort to meet the targets and every win will support their assurance with least cost effort. Expand on change: McDonalds should persist fabricating latest changes for development and bring upgrades so that the working environment works in a right way without any challenges. Actualize the progressions in the corporate society: McDonald's should to recognize what particular changes are needed in the working and its vision and qualities must be seen in everyday operations. For this, McDonalds should to discuss its prosperity with the workforce and rouse them by telling how McDonalds has gotten accomplishment in the change process. It is consequently vital that McDonald's should to plan each of its steps painstakingly and fabricate legitimate capacity so the progressions are executed successfully. Consulting Person For understanding the existing culture of the organization and its compatibility with the development plan, internal consultants will be consulted for ascertaining the existing culture. Internal Consultant (IC) is any individual/bunch which serves inner customers in a bulletin limit. They assume an exceptional part in driving fruitful change in associations over the globe. Not just do they help the particular arrangement improvement and skill, and sometimes helping towards project management, however they are customarily a key player in the organizational development exercises that help the managers of the organization to implement the change. Further, they bring a specific administration consulting expertise to enhance how everything adds up execution of the organization/association, Work inside the corporate structure to determine business issues and execute arrangements in regions that incorporate authoritative adequacy/advancement, key arranging, or procedure change, give Service as a change specialists, mentor, teacher or facilitator inside your organization, Support interior customers in an imparted administration sort association, for example, Training Development; Information Technology; Quality Management; Human Resources; Finance; Competitive/Business Intelligence; Health, Safety Environmental Services; and Planning; and so on (Trotter, 2008). Key Players In Organizational Development Human resource professionals are the key players in organizational development. HR professionals of McDonalds should serve three noteworthy capacities: marketers, supply-and-interest specialists and designers. As a matter of first importance, HR needs to comprehend and foresee an association's ability needs, know where to find that ability and make sense of how to adjust the equation. HR employees likewise need to utilize consumer-marketing standards to develop an interior brand for employees to pull in and hold workers. At last, HR has the obligation to "outline" the workforce and society that best suits the company. Business development is predicated on the capacity to draw in and hold the right individuals and if HR is not at the bleeding edge of a McDonald, it will get compelled in the battle for ability and which thus influence authoritative advancement (Fallon, 2014). Current Issues And Solutions Using the method of Force field Analysis, the current issues that the organization is facing can be analyzed as this technique helps to understand forces that are working against McDonalds. This technique can help the organization in reinforcing the strengths, which help a choice and minimize the mistakes, which have a negative effect on the organization (Wolff, 2010). Forces against organizational development Implementation Cost: Executing a change in McDonalds is not a simple undertaking. An association having a size as McDonald's would discover challenges in executing a change since it must be carried out consistently over a wide zone. The vast size of McDonald's is a significant obstruction of executing the change administration process Management Support: Concern of the management assumes an essential part in McDonalds. On occasion, it is seen that administration does not give its backing to actualizing new strategies in McDonalds. They are against receiving any sort of new strategy in their work environment. This not just hampers the general development of McDonalds; however the key goals of the organization are additionally not accomplished because of this. These forces can be solved by effective planning and implementing better strategies. This plan should consist of VMOSA (Vision, Mission, Objectives, Strategies, Action Plans) model which would help to mitigate these issues. The above developed organizational development plan would actually help the organization to solve the issues related to employee satisfaction, customer satisfaction and increase in the revenue of the organization. This organization development plan holds the strategy of McDonalds. It's the center to executing on methodology. This structure guarantees that the right pieces are set up. Since, employees are the most important aspect for driving revenue of the organization. This development plan actually helps the organization to drive the right talent. This plan helps to design the right roles for the right people. The individuals part is the most vital AND the hardest to get right. Individuals are flighty. This arrangement verifies that the individuals part right is at the heart of expanding income. The rights parts for the right individuals are adjusted to the system and are spurred and to accomplish things. To verify everything is running easily, to guarantee speed and proficiency and to abstain from squandering time and exertion executioner methods must be set up. Awful process is similar to tossing a monkey wrench into the apparatuses. Poor procedure can obstruct time to market and execution and ease things off. At the point when courses of action aren't working accurately or they don't exist, the capacity to accomplish the objectives is seriously hampered. The VMOSA (Vision, Mission, Objectives, Strategies, Action Plans) model, decided to implement as an organizational development plan, helps to enhance the process of the organization and also accelerate the sales of the organization. This process provides proper approach to train the employees to accelerate the profit of the organization. Rising revenue is more than only a modest bunch of endeavors, but instead a focused on, exact, adjusted arrangement of destinations over these four territories. On the off chance that a business association isn't conveying you will discover the issue in one of these regions; the methodology isn't sound, the structure doesn't bolster the technique, the wrong individuals are in the wrong parts or the right courses of action aren't set up. This organizational development plan focuses on four pointers, including client viewpoint, interior business methodologies, learning and development and financials, to screen progress toward association's key objectives. This plan utilizes standard estimations as a part of an administration or industry for examination to different associations with a specific end goal to increase point of view on hierarchical execution. Further it intends to expand execution by profoundly re-planning the association's structures and procedures, including by beginning once again starting from the earliest stage. This OD plan focuses on enhancing consumer loyalty through ceaseless and incremental changes to techniques, including by evacuating superfluous exercises and varieties. Nonstop change is frequently seen as a quality initiative. It emphasizes on accumulation and administration of basic learning in an association to expand its ability for attaining to results. Information administration regularl y incorporates broad utilization of PC innovation. All by itself, this is not a general exhaustive methodology guaranteed to enhance execution. Its viability toward coming to general results for the association relies on upon how well the upgraded, discriminating learning is connected in the organization. It also focuses on improving associations frameworks (counting individuals) to build an association's ability for execution. This plan also incorporates far reaching utilization of standards of frameworks hypothesis. All by itself, this is not a general complete procedure guaranteed to enhance execution. Its adequacy toward coming to general results for the association relies on upon how well the upgraded capacity to learn is connected in the association. This plan in turn intends to adjust objectives and subordinate goals all through the association. Preferably, workers get solid info to recognizing their goals, timetables for culmination, and so on. Incorporates continuous following and criticism in methodology to achieve goals. MBO's are regularly seen as a manifestation of arranging. This total discussion proves that the organizational development plan his reliable and valid. It is tool that helps the employees of the McDonalds to perform at highest level to satisfy the customers. Augmenting satisfaction level of consumer makes a critical commitment to amplifying benefit; albeit different components, for example, expense control, profit and advertising methodology likewise affect the main thing. By augmenting client satisfaction, this improvement arrangement would help to chop down the misfortunes and support the benefit of the association. This would help to build client satisfaction, and hold clients for more so they keep on making a commitment to profitability and revenue. This has a further impact on benefit in light of the fact that the expense of obtaining new clients is much higher than the expense of expanding deals to existing clients. Therefore, it is recommended to implement this development plan and satisfy the employees who in turn satisfy the custom ers who then have a direct impact on the revenue of the organization. Concentrating on consumer loyalty and reliability is in this way crucial to keeping up profitability. The longer clients stay faithful to the organization, the more profitable they are to the business. For example, lifetime customer value to quantify the effect of consumer loyalty on productivity for long term. Lifetime customer value speaks to the aggregate benefits a client creates while they keep on working with the organization. References Balzac, S. (2011). The McGraw-Hill 36-hour course Organizational development. New York: McGraw-Hill. Cheung-Judge, M. and Holbeche, L. (2011). Organizational development. London: Kogan Page. Fallon, N. (2014). Supply and Demand, Marketing, Design: HR's New Role. [online] BusinessNewsDaily.com. Available at: https://www.businessnewsdaily.com/6979-changing-role-human-resource.html [Accessed 27 Feb. 2015]. Sarayreh, B., Khudair, H. and Barakat, E. (2013). Comparative Study: The Kurt Lewin of ChangeManagement. International Journal of Computer and Information Technology, 2(4). Trotter, W. (2008). Role of Internal Consultant in managing change. [online] Change-management.com. Available at: https://www.change-management.com/tutorial-internal-consultants.htm [Accessed 27 Feb. 2015]. Wolff, T. (2010). The power of collaborative solutions. San Francisco, CA: Jossey-Bass.

Lenin And Stalin Ideology Essays - Marxist Theorists, Old Bolsheviks

Lenin And Stalin Ideology Compare and contrast the ideologies and the political and economic practice of Lenin and Stalin. Every state is based upon and driven by some ideology. Imperial Russia was based upon autocratic absolutism for over 400 years. Following the Bolshevik seizure of power in 1917, a new era dawned upon Russia. For the next 36 years she would be in the hands of two men that would attempt to apply a new, vastly different creed in ruling and transforming this country. Vladimir Ilich Lenin, as the leader of the Bolshevik party, ruled Russia from October 1917 till his death in January 1924. He was succeeded by Joseph Vissarionovich Stalin, who also ruled until his death in March 1953. Both men claimed to ascribe to the broad ideology of Socialism and Marxism; both were to develop their own versions later to be called Leninism and Stalinism; both were to attempt to practically apply their respective ideologies whilst attempting to deal with a plethora of prevailing conditions such as internal resistance and civil war, economic collapse and foreign invasion. This paper will examine the simil arities and differences between both the ideologies, and the actual economic and political practice, of Lenin and Stalins beliefs. A significant historiographical issue to be aware of in the comparison of Lenin and Stalin is that between the two, Lenin was by far the greater political theorist and ideologue and yet had much less effective time, 6 years, to put his ideas into practice . Stalin on the other hand, was much more a man of action who produced comparatively far less written material, but who exercised his power for almost 30 years. Also Lenin had the unique opportunity to oversee the installation of a new order from scratch whereas Stalin came to power with the foundations of the new state already laid and therefore had the responsibility of continuing the work already begun. As such any comparison then, will be somewhat uneven as we will compare not only actions to actions, but in Stalins case, his actions to Lenins theory as well as to speculation, as to what Lenin may have done in practice, if he had lived longer. The main aspects of Lenins ideology were outlined in a number of written works, the most important of these were: What Is To Be Done (1902) and The State and Revolution (1917). In What Is To Be Done? Lenin presented the idea that although the Russian peasantry was a potential revolutionary force, it was not capable of developing a revolutionary consciousness of its own. Marx had regarded revolutionary class consciousness to be the natural and spontaneous product of the life experience of the working class . Lenin, by contrast, concluded that class political consciousness can be brought only from the outside. Without the assistance of the revolutionary intelligentsia, he argued, the working class could only develop a trade-union consciousness . Lenins solution was a revolutionary vanguard party that would come not from the peasantry or proletariat, but from the bourgeoisie and be composed of mainly middle class intellectuals. (Strangely enough he seemed to fit this criteria quite snuggly!) This party, he postulated, would have to be a small, closely knit, highly centralized, highly disciplined, conspiratorial and quasi-military organization of professional revolutionaries. It would have to be a fighting organization composed of men totally dedicated to the destruction of the old and the establishment of a new social order . Lenin said, Give us an organization of revolutionaries, and we will turn Russia upside down! Also amongst the core principles of Lenins vanguard party would be the use of violence as an instrument of policy. Lenin stipulated the need for smashing and destroying the bourgeois state and was not shy in saying in reference to class enemies (a term applied to priests, Imperial Army officers, large and small businessmen, landowners and anyone else who opposed his brand of socialism), that one has to beat their heads in without mercy. In this respect especially, as will be shown, Stalin was to be in complete concordance with Lenin. The aspect of Lenins ideology, from which Stalin was to later most significantly differ and diverge from, was that regarding international socialist revolution. In