The Lobbying In Tourism Tourism Essay

The Lobbying In Tourism Essay In all large business making ventures there have consistently been apparatus and bonds. It the past it used to be called pay off and now days, because of its improved structure and sophisticate way it is done, it is supposed to campaign. Who are the lobbyists in the travel industry? How might they advantage from preferring certain gathering of individuals and certain goals? Is it the matter of very much done campaigning the advancement of a specific goal? Campaigning and showcasing how are these really associated? Is it up to the lobbyists that some great qualities have lost their significance? How much have the Internet and broad communications impacted the style and mindfulness development of the specific goal and is it additionally a sort of campaigning? How much is campaigning bravo individuals, goals and ventures and what is the job of the common division in such procedures? These are only some of inquiries important to be settled so as to get cleared with the event increasingly more present in current travel industry. It is about tremendous measures of cash and in light of this travel industry will turn out to be (much increasingly) fascinating to the lobbyists. All the time individuals wonder how it may be the case that specific tasks are finished on schedule and how just the specific gathering of individuals takes a section in these? A large number of these individuals shouldn't manage such ventures, a considerable lot of these organizations didn't have the best offer; yet they figured out how to take an interest in the activities. How it is feasible for a person to make only a couple of steps and out of nowhere to turn into a significant member? Campaigning is extraordinary compared to other potential answers. It is very much highlighted in business where it is everything about the huge total of cash just as where the incredible national and social premium is concerned. Who the lobbyists are now and again it is known what their identity is, while in some others they resemble some mystery social orders, truly puzzling. It is the second 50% of the twentieth century while campaigning in the travel industry began to sprout. It was the second when the mass the travel industry prospered alongside the incredible number of open items constructed and various the travel industry fairs held-all these were/are a fabulous vehicle for the lobbyists to extend their impact. Numerous secondary school and school principals just as inn/inn and visitor association supervisors are likewise engaged with the way toward campaigning there are interests wherever not really budgetary, why a few things are done in such manner and why certain individuals do these. The thought campaigning originates from the English word anteroom which means the zone that is simply inside an enormous structure, where individuals can meet and pause .In this space individuals from the British Parliament used to arrange, make a few game plans and trade the data. That is the way the thought of campaigning was framed (to attempt to impact a legislator or the administration to do or not to accomplish something). In both British and American arrangement of government it is consolidated association managing administrative procedures in such manner as to speak to modern .and other interestsâ [1]â . If there should arise an occurrence of the travel industry, the standard lobbyists are the administrations of certain nations just as the individuals who need something to be done as they like it and so as to increase some benefit. All the time conventional individuals are not familiar with this, because of well gifted experts. Matchless quality and control are significant parts in all circles of life and campaigning as such is fine intends to accomplish this. 1. Campaigning IN SERBIA In Serbia, campaigning will never again be worked in a mystery way and away from the open eye; unexpectedly, it will be an occupation where diversified experts will be included. In July, 2009, there was the recommendation of The Lobbying Law made, so that campaigning could turn into an occupation as some other. As indicated by this law, there will be one of a kind Professional Lobbyist Register Office to manage the standards of campaigning and to control the individuals who work inverse the manner in which it is anticipated. In such Bill it is said that campaigning is the route for the invested individual to accomplish sway on certain members in both legal force and enactment, so as such guidelines co no damage on the invested individuals or they can profit by them. The effect must be clarified in full subtleties and simultaneously honest, valuable and important and simultaneously it ought to do no mischief on different members when it is incorporated. Campaigning includes all the ex ercises finished with reason to impact dynamic inside open specialists. The reason for such law is to make campaigning process open and straightforward, to make it accessible to be handily constrained by the official and administrative specialists and forestall campaigning to act in the manner inverse the legitimate guidelines. (The draft of the Lobbying Law diagram). In this law it is likewise referenced that a lobbyist is a characteristic individual or a substance and campaigning is an action with reason to accomplish some impact on the procedures inside the official and administrative specialists. It would be fundamental for every one of the individuals who need to carry out this responsibility to have a permit, the composed report, acquired from the Lobbyist Board. Moreover, this law states who can be a lobbyist and in any event, something progressively significant who are those reserving no options to do such action, and they are: authorities, individuals from State Budget Agen cy, individuals from the authority overseeing and managing sheets for example every one of those whose movement may cause irreconcilable circumstance. Lobbyist action is accessible to people in general as indicated by the law, albeit certain snippets of data are classified as to ensure customers and their protection. Up to the second when the law is passed, campaigning is a movement done by the powerful individuals who are beginners just as indicated by their instruction and can not get the permit; they are specialists having boss effect on dynamic and benefit sharing. 2. Campaigning AND TOURISM If there should arise an occurrence of the travel industry, campaigning can be viewed as any interchanges made by representatives in the travel industry, right off the bat with the possible customers as the manner in which he checks his campaigning abilities to be specific, on the off chance that he is a decent lobbyist, he can transform an expected customer into the customer and prevail with regards to taking as much time as is needed and cash and offer particular types of assistance for him. The contact and the imperceptible administrations introduction to the customer is one sort of campaigning just as that includes certain aptitudes. Zoran Ivanovic, an educator at the Faculty of Management in Tourism and Hospitality in Opatija referenced, at he Congress of the Hotel and Tourism Management, held in Opatija in 2008 that what is important is the fundamental aptitudes and capabilities, as opposed to information. This idea is really a meaning of very much done campaigning. It is impor tant to improve information constantly and continue taking a shot at it. Those having a sort of latent information can be lost in a wide scope of logical information. Aptitudes and capabilities are instructed and it is their continuous practice and improvement that can prompt the outcomes, regardless of what exercises we think about arrangements, campaigning, or when we basically need to leave a decent impression. Competenciesâ [2]â and skillsâ [3]â and campaigning are basic for the travel industry. The travel industry, characterized as moving of individuals from their place of home to another with a great deal of cash spent there, is really an industry selling its administrations without to be checked already. All these supposed exercises, being not recently checked must be sold and should be appropriately shown so as to be bought. It is asserted that one or considerably more traveler seasons to a great extent rely upon lobbyists it tends to be so because of the way that the lobbyists are the individuals who regularly make patterns and pictures and they are actually the ones who do the advancement inclines really rely upon them, they are the individuals who individuals have faith in or the other way around. One of the most significant abilities of lobbyists and individuals working in the travel industry is the talk. Is one of the seven collectible, antiquated aptitudes and shows the manne r in which correspondence is cultivated and the data transmitted. Lamentably, understudies at the Faculties of Tourism in Serbia don't get an opportunity to familiarize with this, however it is fundamental for this calling. It is significant for the lobbyists since they need to realize how to state what they need to and how, by utilizing the littlest potential quantities of words report anything. It tends to be said that campaigning is an authoritatively new aptitude in Serbia however it is certain that it used to exist in the travel industry and some different enterprises quite a while prior and that lobbyist used to be generously compensated for the activity done. So far campaigning in Serbia has been worried to mean pay off and debasement, however in some other the EU nations the board agreements and grants for the finished tasks are not the news. It is actually what Serbia accomplishes. To grant somebody implies that you respect hisher work and legitimacy for specific things. Campaigning can make some traveler goals become staple, it can have to do with reasonable turn of events, it can advance somewhere in the range of a thought concerning the travel industry all these rely upon the person who requests campaigning administrations. At the point when the travel industry is thought about, every administration ought to have lobbyists in a portion of the associations, for example, UNESCO, ICOM, ICOMOS, and so forth. It will be conceivable than to introduce common marvels and ventures identified with their security and those lobbyists ought to have errand to persuade the authorities there that it is their undertaking that it is generally earnest and ought to be the first financed on the grounds that it is exceptional, extraordinary and endangered㠢â‚ ¬Ã¢ ¦all these exercises have to do with talk, great introduction and great impression the authorities get. 3. Campaigning AS THE CREATIVE INDUSTRY SEGMENT The idea of inventive industry includes the depiction of reasonable and viable converging of imaginative expressions (singular ability) alongside social businesses (mass) and out and out with regards to Informational and Communicat

The Influence of Culture on Language Essay Example for Free

The Influence of Culture on Language Essay In this motion pictures, I can discover a great deal of ideas that we have been concentrated in this four part. Despite the fact that I generally differ the principle thought of this film, I think it is battle for endure and there are not satisfactory equity, I let it be known is a decent film to consider intercultural correspondence. In the wake of watching this film, I first consider the Identity. Characters are sets of social desire identified with ourselves as well as other people that are grounded in the transaction among similitudes and contrast and relate to individual, social and collective parts of lives. As should be obvious from the initial scene when the general expectation the Lieutenant Jim to battle for human, even he make him to pick between his sibling life or Mala. A job is something one puts on and takes off contingent upon the requirements of the circumstance. In this circumstance, the general expected the Lieutenant Jim to battle for him however not for parliament, since he think Jim is a human and officer, he was unable to battle for Terrian. It is a job desire. I likewise discover the correspondences relationship to personality in this film and it is Ironically. At the point when the officers discover the Mala in their Ark, they initially thought is she will demolish Ark, they should get her as quickly as time permits. Such character name consistently take this regular thought that Mala isn't human, she should so as to devastate to come the Ark. The correspondence normally mirrors her personalities, additionally her characters will regular reflect what she will doing. Be that as it may, amusingly, who capture human to catch the planet inflexible isn't Mala, however Lieutenant Jim, likewise a human. It is no uncertainty to discover the film is most to concentrate on close to home character. The film profoundly acclaim the individual personality has unique capacity to tackle the contentions between social character and collective personality. As a human, he has a collective character. In any case, he additionally has a social character that he is a companion of Mala. During the fight, he need to spare his sibling and furthermore would prefer not to hurt Mala, as of now, he did another decision. Finally, there a scene shows a major figure about Lieutenant Jim. Valor most present an individual character. In the film, I discover another contention about the perspective. What is our relationship with the nature, dominance or versatile. The general absolutely represent dominance the world. He need to catch the planet and change the world to another earth. Human is for the most part prefer to dominance the world. We can discover at the film expressed, it is a direct result of supreme authority the nature, we are ver-misuse, pulverize the nature and battle each other that lead to lose our reality. In any case, the parliament appears to change. It is progressively similar to Terrian to versatile the world. They remain to share the world and loan into nature. Now, we can discover another idea which we concentrate in this for part is Similarities and Differences. So when we talk about the way of life, we were unable to be overgeneralization. Back to the perspective, we discover the Terrians world view is more as per that current natural insurance association pushed. At this view, I truly love to adjust the world or not to ace it. Yet, finally, I generally locate that human is progressively similar to make a major pen to close ourselves. I thought the creator is fairly extraordinary. Finally, I think to consider an intercultural correspondence in a film is an important and fascinating. Be that as it may, possibly it is a little misrepresentation, in light of the fact that the film consistently take a few creators individual incentive in it.

Mobile Learning Example

Mobile Learning Example Mobile Learning â€" Assignment Example > Integrating M Learning in Education SystemsAbstractThe need for a better method of carrying out studies has seen the growth of information technologies to encourage the use of modern products to access information. Traditional forms of education were seen to be biased on students who wanted to learn overseas. It was also disadvantageous to students who had disability problems including physical impairments or vision problems. Other students were so busy to attend to normal lectures an all this led to development of modern education system in schools. This paper is going to compare learning methods in the traditional society and the modern society. Main focus will be given on modern methods of study, how they have been implemented in the modern study and its advantages to those using the method of study. It will also show the progression from traditional methods of learning to the most recent developments in research, seeking to promote the use of mobile learning in institutions as a more effective way of learning in the digital world. IntroductionThe use of modern mobile technology has replaced the use of traditional methods of learning. Traditionally learning was a must for all students who wanted to excel in that the students were monitored by their teachers on a daily basis and their progress noted. It made sure that all students in school attended lecture classes without fail (Motiwalla, 2007, pp 582). This method of study was not supported by many students because they did not have freedom to do what they wanted in school. The traditional learning system also made it hard for overseas students who were not in a position to attend classes because of financial strain or distance barrier. These problems led to introduction of modern methods of learning including use of information technology, e-learning and m-learning systems. The review part of study will feature on traditional methods of learning, its disadvantages and how the mobile-learning were impl emented in the modern education systems. It will also focus on how the use of m-learning has contributed in boosting education systems over the world. Lastly, the study will give recommendations and conclusion concerning integrations of m-learning methods in the education system. Historical Background to LearningTraditionally, learning took place in a classroom or a space set aside for learning activities (Motiwalla, 2007, pp 582). Learning was conducted under trees, as they did not have decent classrooms for studying. The whole idea of a school was to bring the communities together by promoting unity among the children and the elders of the society. This social connection was very important in a person’s development and especially in a child’s development. The students were educated on how to handle different people with different personalities within and outside their community. The teachers interacted freely with the students face to face and this built a good relation ship between them. It also provided room for teachers and lecturers to be able to assess the students’ progress over time. This method of learning allowed the teachers to identify areas of weakness in a student, early enough to be helped, before it became critical. The students with learning problems received required attention by the teachers (Motiwalla, 2007).

Dyslexi The Most Prominent Learning Disability - 1025 Words

Dyslexia is the most prominent learning disability here in the United State but, it is also the most misunderstood. For centuries, those with dyslexia have been labeled as stupid and incompetent, when in fact they extremely intelligent, excelling in areas such as art, science and music. Due to our lack of knowledge and understanding, we as a nation are ignorant, deeming truth to the stereotypes that have long been associated with this so called â€Å"disease.† In order to reverse the damage that has already been done, we must differentiate fact from fiction. In order to fully understand dyslexia, individuals need to be provided with resources that address every aspect of the disability, including what it is, the possible causes, signs, symptoms and treatments available. Awareness is key to change! The first step toward transformation is education. Before we can expect people to alter their perceptions, they must understand what it is. Dyslexia is a learning disability linked t o those who struggle with reading. Although, it seems pretty simple, dyslexia is extremely challenging to identify because it is not defined by one specific thing. Moreover, it includes a wide array of difficulties such as: trouble spelling words, reading quickly, writing out words, â€Å"sounding out words in† head, pronunciation and comprehension. Thanks to profound research and the advances in technology, the fMRI brain scan has made it possible for us examine the human brain. We are now able to compare how

The Power of Cultural Diversity Essay - 1491 Words

Effective Interpersonal Relations The Power of Cultural Diversity Cultural diversity is a powerful standard in human nature that stimulates the development of the stimuli that makes people worldwide diverse. It is the commercial growth, which means leading a more pleasantly passionate, ethical and spiritual life. It grasps the primary principles, which gives a solid foundation towards the elevation of cultural diversity. It is an advantage that is crucial for the reduction of poverty and the success of ecological growth. In cultural diversity, communication and barriers to effective communication works alongside one another. Barriers of effective communication can be simple or complex from time to time. Operational communication is†¦show more content†¦Since all of these tools are used in the service of understanding culture, a working definition of culture is useful. Donal Carbaugh defines culture as a system of expressive practices fraught with feelings, a system of symbols, premises, rules, forms, and the domains and dimensions of mutua l meanings associated with these.[4] He also suggests culture is a learned set of shared interpretations about beliefs, values, and norms, which affect the behaviors of a relatively large group of people.[5] In each of these definitions, culture is linked to communication and a wide range of human experience including feelings, identity, and meaning-making. Communication is the vehicle by which meanings are conveyed, identity is composed and reinforced, and feelings are expressed. As we communicate using different cultural habits and meaning systems, both conflict and harmony are possible outcomes of any interaction.† (http://www.beyondintractability.org/essay/communication_tools/) What are the barriers to effective communication? The first thing we should do to understand the communication process is identify which barrier is affecting our ability to communicate. The person sending the message has to convey the message clearly. Whenever the receiver gets the message, they must be able to understand the meaning of it to deliver a feedback. There are quite a few barriers ofShow MoreRelatedDiversity And Cultural Diversity1198 Words   |  5 PagesBetancourt, Green, Carrillo Ananeh-Firempong (2003) cultural competence refers to understanding the importance of social and cultural influences that a minority group may have as an inherent trait. The authors also affirmed that a cultural competent system acknowledges, integrates and incorporates the relevance of culture, evaluation of cross-cultural relations, , and adaptation of services to meet culturally unique needs(pg.294). 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The Electronic Cigarette Free Essays

Electronic cigarettes, or e-cigarettes, have become increasingly popular in recent years. Regular cigarette smoking has been on the decline due to many factors including price, health risks, and the fact that most public places no longer allow indoor smoking; making it an inconvenience to step outside and light one up. The convenience, affordability, and health benefits are just a number of reasons the electronic cigarette is rising in popularity. We will write a custom essay sample on The Electronic Cigarette or any similar topic only for you Order Now A comparison between e-cigarettes and regular cigarettes show a number of similarities and differences. E-cigarettes offer the same amount of nicotine regular cigarettes do, thus satisfying a smokers nicotine craving that is attributed with cigarette smoking. E-cigarettes just about look, feel, and weigh about as much as a real cigarette, so puffing on one won’t feel foreign to the seasoned smoker. Smoking regularly can get pretty expensive and buying the e-cigarette start up kit can be just as expensive too. As a smoker myself, I have noticed a number of differences between cigarettes and e-cigarettes. The taste of a regular cigarette to me is much more satisfying than that of an e-cigarette. E-cigarettes lack the authentic tobacco taste that cigarettes have and this leads to a less pleasing smoking experience. Cigarette smoke is full of harmful toxins, whereas e-cigarettes have about 1,000 times less toxins and there is no smoke, only water vapor. This leads to why most people who aren’t ready to fully quit smoking, to start smoking e-cigarettes. Cigarette smoking is also very expensive, whereas e-cigarettes require quite a heavy initial investment at first, around $100 for the start up kit, they pay for themselves in the long run and end up saving you money over time. How to cite The Electronic Cigarette, Papers

Essentials of Finance and Accounting

Question: Discuss about the Essentials of Finance and Accounting. Answer: Introduction: The set up of ASOS happened in the year 2000 with the headquarters located in London. The company has crafted a place for itself in the industry by catering to the tastes of youngsters in terms of fashion. It is popularly known as the fashion point where fashionable stuffs are available. The company has a giant reach as it offers over eighty thousand brand and high end products through mobiles and web services. As per analysis of the annual report it is seen that the company recorded a strong growth in sales that surpassed twenty percent in comparison to the figure of eight percent (ASOS, 2015). The international sales also witnessed a jump of over ten percent. This is entirely by dint of technological improvement and developments made in each year. The company strives to attain the topmost position. Ratio analysis Profitability Ratio The profitability ratios are the ratios which help to determine the level of expenses and profits of a company. These ratios evaluate the companys profit generating levels, by comparing the gains and expenses based on various metrics (Christensen, 2011). Return on assets: the return on assets ratio help the investors calculate and measure the performance of assets in terms of profits generated by the company. This ratio calculates the assets efficiency in earning profits (Christensen, 2011). Higher the ratio, better it depicts the utilization of assets. Following is the formula which is used to calculate the return on assets. Return on Assets for ASOS Return on Assets 2015 2014 2013 2012 2011 Net Income 36,866 36,950 40,928 9,904 10,849 Assets 4,77,897 3,79,963 3,11,751 2,06,278 1,36,168 Return on Assets 0.08 0.10 0.13 0.05 0.08 Gross Profit Margin: It denotes the profit made by the company after the cost of goods sold. For the computation COGS is eliminated and then the computation is done. Higher percentage is a good indicator and helps in providing a better result (Needles Powers, 2013). The Gross profit for ASOS for last five years is: Gross Profit Margin 2015 2014 2013 2012 2011 Gross income 575000 485000 399000 252000 167000 Sales Revenue 11,50,788 9,75,470 7,69,396 2,38,023 3,39,691 Gross Profit Margin 49.97 49.72 51.86 105.87 49.16 Liquidity Ratio: Liquidity refers to how quickly the company can have access to cash. In order for smooth functioning of a business, company needs to maintain a proportion between its liquid and non-liquid assets. The companys ability to meet with its obligation in due time is calculated with the help of these ratios (Libby et. al, 2011). Quick Ratio: this ratio is a better indicator as compared to the current stock because the inventory part is eliminated at the very beginning and stock is not sold to repay the money. A standard quick ratio denotes 1:1 (Merchant, 2012). This ratio indicates that the funds must be adequate to repay the dents or obligations. The Quick ratio for ASOS is given below: Quick Ratio 2015 2014 2013 2012 2011 Current Assets Stock 143 100 90 48 45 Current Liabilities 237 186 152 100 90 Quick Ratio 0.5 0.48 0.592105 0.537634 0.603376 Efficiency Ratio: as the name suggest these ratios are used to determine the efficiency of the company in terms of figures these are determined using the various incentives given by the company to its shareholders like dividends, bonuses, stock appreciation, etc. (Choi Meek, 2011). These ratios help the investor compare between two or more companies of the same industry. Earnings per Share: the earnings per share are calculated by dividing the total earnings of the company by the weighted number of equity shares of the company (Melville, 2013). These help the investors determine the gains made by the company per share issued to them. The earnings per share of ASOS Plc are: Earnings Per Share 2015 2014 2013 2012 2011 Total Earnings attributable to owners 36,866 36,950 40,928 9,904 10,849 No of Shares 83,034 83,125 81,751 79,078 74,375 Earnings Per Share 44.40 44.45 50.06 12.52 14.59 Solvency Ratio: the solvency ratios help us to analyse the capital structure of the company. These ratios calculate the relationship and weight age among various sources of funds which are used in the business, as the cost of capital plays a very important role in the development of the company (Melville, 2013). Debt Equity Ratio: Debt equity ratio is the ratio between the total funds of the company with respect to total equity funds. This ratio helps to determine the ratio of outside funds used in comparison to owned funds. Some companies operate better with loan high loan funds whereas some not (Deegan, 2011). The equity ratio of ASOS for last five years is: Equity Ratio 2015 2014 2013 2012 2011 Total Equity 2,37,315 1,93,031 1,59,799 1,05,987 72,120 Total Assets 4,77,897 3,79,963 3,11,751 2,06,278 1,36,168 Equity Ratio 0.50 0.51 0.51 0.51 0.53 Price Earnings Ratio of ASOS Plc International Limited: In order to calculate the PE ratio for ASOS Plc International Limited, we are required to collect some information - the price of the shares of the company and its last reported earnings. Using various sources the following data was collected, It can be interpreted that the investor is willing to pay a price that is 18 times the EPS of the company. Share Price movement of ASOS Plc during the year 2014-15 The following graph shows the share price movement of ASOS Plc during the year 2014-2015. It is clearly visible in the graph below that the share price of the company ranged from $ 3.3 to $ 2.7 during the year (ASOS Plc, 2015). No major or sudden movement in the stocks of ASOS Plc was witnessed. Therefore, we can say that the shares of ASOS Plc not highly volatile (Fields, 2011). Analysis of ratios of ASOS PLC The important ratios of the company are already given above. Further the important areas of the company will be put to discussion. Profitability- From the profitability ratio it is evident that the company has made significant achievements. The net profit margin has enhanced from 3 to 5 percent, the highest report was seen in the year 2013 here it clocked near 5%. The return on net assets is stable and is projected to have a strong performance with each passage of time. This report was highest in the year 2013. Liquidity In order to determine the state of liquidity we have calculated the current ratio of the company. The most appropriate liquid ratio for the company is 2. The current ratio is around 1.5 that is not efficient; however it is not harmful for the company. The liquidity is in a moderate state (Northington, 2011). Efficiency The efficiency of ASOS has been ascertained considering the EPS of the company. A good improvement is seen in the EPS of the company in the past five years. The company has correctly. The EPS of the company has enhanced by dint of higher profit and this has strengthened the company. Investment: the investment refers to the capital structure of the company. ASOS structures entirely on equity and does not contain any element of debt. Every activity of the company is supported by the funds raised through issue of shares. The solvency part is balanced by the capital structure of the company (Northington, 2011). The equity ratio of the past five years projects that ASOS has a stable position in terms of equity structure. The company has properly maintained the investment pattern in shares and the equity ratio of .50 is an apt example of the performance. Conclusion As per the research and financial analysis it can be commented that ASOS Plc has shown an impressive run considering the fact that its existence pertains to 16 years. It has attained huge success in a very short span of time. The management policies prove that the strength of the company is strong and fundamentals are justified. Therefore, it should be on the radar list of the investors as it is having a strong run and clocking better results. Moreover, the ratios are in tune with the performance of the company and near to the industry standards. References ASOS 2015, ASOS Annual Report and accounts 2015, viewed 17 August 2016, https://www.asosplc.com/investors/results-reports/2015.aspx Choi, R.D. and Meek, G.K 2011, International accounting, Pearson . Christensen, J 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill. Fields, E 2011, The essentials of finance and accounting for nonfinancial managers, New York: American Management Association. Libby, R., Libby, P. Short, D 2011,Financial accounting, New York: McGraw-Hill/Irwin. Melville, A 2013, International Financial Reporting A Practical Guide, 4th edition, Pearson, Education Limited, UK Merchant, K. A 2012, Making Management Accounting Research More Useful, Pacific Accounting Review, vol. 24, no.3, pp. 1-34. Needles, B.E. Powers, M 2013, Principles of Financial Accounting, Financial Accounting Series: Cengage Learning. Northington, S 2011, Finance, New York, NY: Ferguson's.

Arguement On The Provision Of Cable Television On College Campuses Ess

Arguement On The Provision Of Cable Television On College Campuses There is a Problem with Having Cable Television on College Campuses Eleven o'clock on a Tuesday night, walking through the brightly lit halls, many doors wide open in a dormitory complex on the campus of Bowling Green State University, one can see that the only light that emerges from the open doors is the constantly changing illumination coming from television consoles. Passing from door to door, sounds such as sports cheers, gun shots, screams of people being slain, and moans of woman in ecstasy can be heard. Although many students have the time to watch the television, many of them don't. The televisions utter no words of mathematics or Biology. Because of this horrid ?accommodation? provided by the college, the quality of students intellectually, morally, and physically has made a sudden turn for the worst. Some ignorant persons argue that cable television provides quality educational programs to students and helps them to cut lose after a hard day of studying, but the true harsh reality is that cable television, due to the vast amount of extreme ly worthless channels such as HBO, Cinnemax, and, of course, MTV, do nothing but discourage interpersonal relationships and association, provide a distraction, inspire sloth, and install thoughts of sex and violence into the easily malleable minds of students, especially younger freshman and sophomores living on campus. Some people have views that cable television is beneficial to students. In this fictional scenario, one can see the arrival of the idea of cable television onto the campus of Bowling Green State University. The administrators while sitting around their monstrous finely polished eastern oak table in their soft reclinable chairs, smoking their illegally imported cigars, thought of what seemed to be en ingenious idea. They thought of a way to supposedly improve the learning environment of students. One idea can be speculated that stood out in their minds. An idea that could give their students an incredible edge over other students from some other schools, the idea could be none other than the introduction of cable television into every room on the campus of their fine university. To them, this would give students access to explore a vast amount of educational and informational channels such as Discovery, Life, CNN, Animal Planet, and Health. Disney would also be provided for the mental ly challenged, playful at heart, student wanting to have fun learning multiplication tables from Mickey Mouse or Goofy. They thought that this idea would also help students to unwind after a long day of studying or be quite after a hard night of partying. This idea of providing cable television may have been done with good intention, but, in reality, there could not have been a worse idea. They could have just as easily and more cost efficiently painted a square picture on the wall that read, ?Look at This for Four Hours if You're a Jackass.? (A couple blunts and students would look all day and night just as long as the paint showed up in a black light.) There are many reasons why cable television is a terrible idea. The provision of cable television discourages mostly new students from conversing with each other and forming relationships. Definitely not all, but many students, mostly younger ones (freshman and sophomore), are still adapting to college life. It can be hard for them to make the transition from being at home to living on a large campus such as Bowling Green State University. Some of the new students are often quite shy and find it hard to talk with some of their peers. They look to cable television as a way to avoid awkward situations that they are afraid that they might encounter. Another reason why providing cable television on a college campus is a bad idea is that it provides a horrible distraction to college students. Instead of doing homework, they spend their time destroying their intellect looking at a square box not even remembering what happened two minutes beforehand. A BGSU student, Keith Piper, also known as ?Viper,? with notes in hand, staring at the television falling into a ?television trance,? managed to groggily slur this peculiar comment before trailing off into television

Free Essays on Talleys Folly

An interesting script, natural direction, and experienced actors carried the recent production of â€Å"Talley’s Folly†. The Playmakers organization produced the romantic comedy February 13 through 18, 2002. Starring Joe Sturgeon, drama teacher, and Ginny Lee, senior, â€Å"Talley’s Folly† offered laughs, complications, misunderstandings, fears and secrets in only 97 minutes. â€Å"Folly† also offered limited seating, high temperatures, and sometimes frustrating dialogue. Langford Wilson’s script told the story of a 40-something Jewish accountant, Matt Friedman, from St. Louis and the 31 year old nurses maid, Sally Talley, from the small town of Lebanon, Mo. The story, as Sturgeon’s character Matt states, â€Å"is more of a waltz.† The play covers one evening, July 4, 1944, in Lebanon, Mo. More specifically, it takes place in the Talley’s folly, or boathouse. Matt begins the story with an introduction, the story he tells though, does not match Sally’s view of the relationship. Having met the previous year, Matt returns to the small town to propose to the woman who has been on his mind ever since. However, this is a more difficult task than it seems. The waltz begins quickly, with references to a confrontation at Sally’s home between Matt and her family. Sturgeon then slows the dance down, and confronts Sally about her lifestyle, fear of commitment, and liberal political views. Humor is found throughout the play. Although most is verbal between the two, one scene in the middle of the play contains Matt donning ice skates in the middle of summer, and proceeds to offer physical shtick. Sturgeon offers a genuinely loveable and slightly abrasive performance as Matt. He bonds with the audience immediately, and while his character’s tactics are sometimes clumsy and rough the audience never stops cheering him on. His accent and mannerisms are handled very well, and his comic timing is almost perfect... Free Essays on Talley's Folly Free Essays on Talley's Folly An interesting script, natural direction, and experienced actors carried the recent production of â€Å"Talley’s Folly†. The Playmakers organization produced the romantic comedy February 13 through 18, 2002. Starring Joe Sturgeon, drama teacher, and Ginny Lee, senior, â€Å"Talley’s Folly† offered laughs, complications, misunderstandings, fears and secrets in only 97 minutes. â€Å"Folly† also offered limited seating, high temperatures, and sometimes frustrating dialogue. Langford Wilson’s script told the story of a 40-something Jewish accountant, Matt Friedman, from St. Louis and the 31 year old nurses maid, Sally Talley, from the small town of Lebanon, Mo. The story, as Sturgeon’s character Matt states, â€Å"is more of a waltz.† The play covers one evening, July 4, 1944, in Lebanon, Mo. More specifically, it takes place in the Talley’s folly, or boathouse. Matt begins the story with an introduction, the story he tells though, does not match Sally’s view of the relationship. Having met the previous year, Matt returns to the small town to propose to the woman who has been on his mind ever since. However, this is a more difficult task than it seems. The waltz begins quickly, with references to a confrontation at Sally’s home between Matt and her family. Sturgeon then slows the dance down, and confronts Sally about her lifestyle, fear of commitment, and liberal political views. Humor is found throughout the play. Although most is verbal between the two, one scene in the middle of the play contains Matt donning ice skates in the middle of summer, and proceeds to offer physical shtick. Sturgeon offers a genuinely loveable and slightly abrasive performance as Matt. He bonds with the audience immediately, and while his character’s tactics are sometimes clumsy and rough the audience never stops cheering him on. His accent and mannerisms are handled very well, and his comic timing is almost perfect...

Leading Stragegic Change Essay Example | Topics and Well Written Essays - 2500 words

Leading Stragegic Change - Essay Example Bear in mind the data it is possible to say that employees feel lack of HR support in the process of personal development. The increasing need for change is created by internal need to improve technology and labor skills; attitudes of employees; size of organization; need to improve performance. For most organizations, change is necessary to ensure an adequate supply of staff who are technically and socially competent, and capable of career advancement into specialist departments or management positions. There is, therefore, a continual need for the process of staff development, and training fulfils an important part of this process. Training should be viewed, therefore, as an integral pan of the process of total quality management. Strategic management is a process geared at detecting environmental threats and turning them into opportunities (Bolman & Deal, 2003). There are 7 C's of change which involve conversation, consistency, creativity, courage, commitment, change and celebration. 3ach of these C's has a great impact on organizational performance and functions of management. Management (supervisor and above) more positive than crew leaders and employees in their responses on most questions and indexes except those relating to interdepartmental cooperation and increased motivation as a result of reorganization. Crew Leaders more positive than employees in their responses to questions relating to clear understanding of job duties and sense of teamwork within their departments. Employees more positive than crew leaders in their responses to questions regarding trust and confidence in upper management, ethical standards, and increased motivation as a result of... This essay focuses on investigating the issue of sustainable strategic organizational change that can be explained as a continuous change which affects all areas of business activities. This change entails developing a business process model of how activities function, analyzing relationships among business units, and implementing changes that would eliminate redundant processes and make business units more effective. Performance deficiencies result from motivational problem which is closely connected with lack of skills. To improve this situation, the researcher suggests that organizations need to change employees' motivation taking into account rapid environmental changes. The purpose of strategic change is to provide management with a framework in which decisions can be made which will have an impact on the organization. A conscious effort to systematize the effort and to manage its evolution is preferable to an unmanaged and haphazard evolution. The basic planning problem is how to allocate the organization's limited resources. The researcher also mentiones some major benefits that to be expected from planning that include an improved sense of direction for the organization, better performance, increased understanding of the organization and its purposes as well, earlier awareness of problems and other issues, and more effective decisions. Long-range planning is most often an extrapolation of the present. It answers the question of how to get the job done in details.

Capital Punishment Research Paper Example | Topics and Well Written Essays - 2000 words

Capital Punishment - Research Paper Example Although the United States remains the only western country imposing the death penalty, the issue is subject to much public debate. Much of the debates surrounding capital punishment entail moral and ethical issues in the society as well as in the lives of individuals. This is because capital punishment involves a state-authorized termination to an individual’s life (Grover, 2011). The perceptions of many people opposed to capital punishment rests on the value of life, and the wrongness in executing murder. These arguments take different forms including the deficiency of revenge as a motivation, the unreliability of the criminal justice system, an alleged racial prejudice in executions, a supposed lack of statistically confirmable deterrence, extreme governmental power, the likelihood of executing a blameless person, and among some Christians, the dissolution of Christian love (Charles, 1994). Discussion For the proponents of death penalty, the main reason for advocating for capital punishment is that it deters prospective criminals. In this case, capital punishment advocates have a belief that when people in the society realize that if they commit murder they will face the same, then most people will avoid committing murder. Conversely, the reality is that there is no reduction in murder cases due to imposing capital punishment. This brings out the difference between perception and reality. It is true, there is a perception that imposing capital punishment will deter prospective murders but on the other hand, the reality is that there is no much deterrence in that there is no real reduction of murders after executing murderers (Grover, 2011). The opponents of capital punishment deem that by imposing capital punishment, it is possible to execute blameless people, without giving adequate time for investigation. Moreover, these opponents assert that there exists error in the criminal j ustice system that may render killing of innocent people due to various reasons. Conversely, justice asserts that someone has to suffer the consequences of the murder committed. This implies that the issue of executing an innocent person does not override the issue of justice. In addition, the perception of the criminal justice system making errors is not realistic and opponents should not solely base their arguments in this. This is because it is always possible that any legal system will have errors and that there could not be any perfect legal system (Charles, 1994). The main major reason of supporting capital system rests of the moral responsibility of the society to safeguard the safety and interests of its citizens. The assertion in this case is that those people who murder other people deprive the society of this safety and people interests. This assertion extends to the perception that the only way for the society to ensure safety of its citizens is through imposing capital punishment on murderers, which ensures that these killers do not kill again. In addition, this assertion claims that death penalty is very beneficial in the society since it deters future and more aggressive violent crime. Although there is no direct proof to support this assertion, the perception and outlook of the issue deem that when people realize that they will face murder after executing a particular crime, they will most likely restrain from committing such an act (Andre & Velasquez, 2010). Many of the

Effectiveness of Auditing in Corporate Business

Effectiveness of Auditing in Corporate Business UK Auditing Introduction The UK auditing and accounting market is one of the largest in the world with over 432 accountants per hundred thousand of population (Saudagaran, 2003, p.10), many of whom are employed in auditing firms. This paper will concentrate upon one aspect of the accountants role in corporate business, namely that of auditors. The author’s intention is to discuss and evaluate various aspects of the auditing market and duties with a view to reaching a conclusion regarding the effectiveness and efficiency of their role in the commercial market. Audit Market Over the past few decades the United Kingdom audit market has seen a significant level of consolidation from a previous position of eight competitors. The industry nationally, now worth in excess of  £2.4 billion per annum, is presently dominated by four firms, which are Price Waterhouse Cooper, Ernst and Young, KMPG and Deloitte Touchà ©. Between them, these firms prepare the audits for over ninety percent of UK listed companies, including all but ten of the FTSE[1] corporations. Below this level, there is a secondary tier of between nine and fifteen auditing firms. The big four dominance of the auditing marketplace presents serious problems for other firms who wish to enter the market. Primarily there would be the difficulty of cost together with the return on their investment into such a move. For example the largest auditing firm outside of the â€Å"big four,† has a revenue level, which is less than half that of the smallest big four firm, Ernst and Young. Add to this the economical factors of entrance and risk involved with competing against the dominance of the big four and it is not difficult to understand the reluctance of other firms to challenge the present positions (Discussion Paper, 2006). In addition to the challenges new firms would face from present organisations, they would also be faced with having to address the current perceptions of the firms needing auditors. The situation is that most of the FTSE corporations perceive that, outside of the â€Å"big four,† other firms would not have the experience, resources or ability to manage their auditing requirements. In addition, concerns regarding quality would also be one of the major problems that would need to be addressed. From the viewpoint of the regulators and the clients, there are concerns with regard to the low numbers of auditing practices that exist at the top end of the markets. Not only is there fear that further consolidation will reduce choice even further, but many corporate audit committee chairman believe that the present structure itself allows for insufficient choice. This is particularly true considering the fact that auditing firms cannot offer any other services to their clients, such as consultancy. The other area of the contraction of the audit market that causes worry to corporate managers and shareholders is the high increase in audit fees that has been seen during recent years as increasing corporate governance demands are implemented. Despite the concerns regarding auditor choice, in the main confidence in financial statements in the UK remains at a very high level with investors. In a conducted survey in 2004 (Virdi, 2004) over 86% of fund managers, one of the main sources of corporate funding and investment were satisfied with the standard of financial statements, and over 87% had a fair to great deal of confidence in the auditing process. The Audit Inspection Unit (Public Report, 2006) also seemed to be relatively satisfied with the present quality levels of audits being carried out. In general, whilst there is a reasonable level of satisfaction with current audit levels, the concerns regarding choice of auditors and the inherent problems of further consolidation within the industry will need to be addressed. In particular, there is a need to avoid the â€Å"big† firms achieving a monopolistic status. Audit Regulations Before 1980 and the Companies Act 1985, corporate auditors were required to be members of the four recognised accounting institutes of the UK. At that time, the industry operated on a self-regulatory basis, monitoring its own members (Gray and Manson, 2004, ch.4). This position was not seen as satisfactory as the potential for conflict of interest existed. In an attempt to address the conflict problem the European Union (EU) issued new rules, embodied in its 8th directive, which required governments to closely monitor auditors. Subsequent to the 8th directive from the EU and the Companies Act 1985, auditors needed to obtain licences to practice from a Recognised Supervisory Body (RSB). In the early 1990’s the government also set up the Financial Reporting Council (FRC) in a move to improve auditing reporting standards. However, as the main accounting institute’s applications to become RSB’s were accepted, ultimate control and inspection of auditors still at that time remained in the hands of the professions. Therefore, although the RSB have the power to withdraw or suspend licences, ultimately the decision still rested with the institutes. Whilst in some areas this was considered an appropriate way to address industry regulation, many felt that it still did not address the issue of conflict of interest. Because of this continuing disquiet, in the late 1990’s an independent body known as the Accounting Foundation was set up to take over some of the RSB’s responsibilities, specifically those of auditing practices. It was the problems associated with the Enron disaster (Matt Krantz, 2001), which prompted the most significant change in the UK auditing regulatory hierarchy. Resulting from this situation, much of the monitoring and regulation of auditors was transferred to the FRC[2], which was generally well respected and considered to have the independence that satisfy financial institutions and corporate shareholder concerns. This included the Auditing Practices Board. The FRC is also responsible for ethical guidance and auditing standard guidelines. Several bodies have been set up by the FRC to oversee, monitor and investigate all areas of the auditing profession. These include the Professional Oversight Board and Audit Inspection Unit, which have taken over responsibility for monitoring the RSB’s from the DTI. These units oversee and investigate audit firm actions and decision made throughout the audit process. The Accountancy Investigation and Discipline Board are also under the responsibility of the FRC. Whilst this unit can investigate cases referred from the RSB’s and the accounting institutes, it also has the power to launch independent investigations where the need arises. Therefore, whilst the RSB’s still control large areas of the auditing structure, such as inspection and investigation, their actions are accountable to the FRC. Although responsibility for monitoring, standards and investigation routines have moved away from the institutes, there are still those who are uncomfortable with the level of government involvement in the auditing industry, and these call for more state control. There is some merit in this view, particularly in view of the dominance of the â€Å"big four† members on the institute committees. A recent KMPG report (Copnell 2006), confirms that shareholders are seeking much more transparency regarding issues such as qualification, suitability and compliance of the external auditors. Ethics and Auditing One of the issues that have received most attention with regard to auditing is that of ethics (Gray and Manson, 2004). The behaviour and veracity of auditors has come under scrutiny over the last two decades. The objectivity and freedom from influence of auditors has become a major issue of shareholder concern globally, as University of Aukland (Cheung and Hay 2004) research confirms, and the UK is not an exception. Confidentiality, promotion and new appointment procedures are other areas where auditors and expected to act in an ethical manner. Historically, the difficulty was that there were no guidelines, monitoring or investigation procedures relating to ethical issues. Before 1989, the institutes own guides on ethical matters were seen to be inadequate. Post 1989, the RSB system made ethical compliance a regulatory part of the institute’s monitoring processes. However, this did not alter the control or investigative procedures for ethics. Following government reviews in the early years of the new millennium, and the transfer of the APB and to the FRC, responsibility on major ethical issues, such as integrity, objectivity and independence became more independent, although other ethical issues remained the province of the institutes. In addition, major investigation and complaint cases, particularly those considered to be of â€Å"public interest,† became the responsibility of the newly created Investigation and Discipline Board. To further address the ethical issues, the ASB produced guidelines (2004). These included five major statements and one for small entities. The first of these statements outlines the compliance requirements and the identification of threats to the ethics of audits that may exist. It further outlines the safeguards that should be implemented by audit firms to avoid such threats, including the review of the audit by an independent partner in the firm and the compliance with corporate governance rules and regulations. The second ethical statement deals with the relationship between the auditors and their clients. Within this statement, the ASB covers such items as financial relationship between the parties as well as issues that might arise from personal relationships, for example family connections or the employment on audit by the auditing firms of an employee of the client being audited. Whilst this statement allows auditors to employ experts for opinion purposes during the audit, it does stress that such experts must be independent. Therefore, this precludes an auditing firm from using the consultancy arm of its own firm. Statement three deals with the length of association with an audit. Whilst it does not call for regular changes in the audit firm itself, this statement does make provision for the terms of service of audit team partners and members who are conducting the audit, such terms being stated not to exceed five or seven years depending upon the position of the team member. The fourth statement concentrates upon fees, litigation, gifts and hospitality. With regard to fees, the statement stresses that these should be time and skill based and not determined by any other factor. Similarly, it dictates that the level of fees should not affect the intention to allocate adequate resources to the audit work. The statement further states that audit firms should not accept appointment in any cases where their firm, whether it is the auditing department or not, is involved in litigation with the client. Finally, the acceptance of gifts and hospitality is declared unacceptable unless â€Å"its value i s insignificant.† The fifth and final ethical statement deals with the issue of the provision of non-audit services to an audit client. It addresses how these pose a threat to the audit and what measures are needed to safeguard the audit firm from the perception that such a threat my have on their independence as viewed by others. Following on from the Enron disaster, where it was considered that the auditors had lost independence and integrity, there was an international effort to restore public confidence in the auditing industry by introducing a range of regulations and rules. In the US, the Sarbanes-Oxley Act (2002)[3] was introduced, which aggressively restricted auditors from providing other services to clients and made rotation of key staff mandatory. In the UK, the Combined Code[4] was used for similar purposes, incorporating many of the aspects and demands of the Ethical Statements. In the UK, whilst the government has set up independent regulatory bodies such as the FRC to deal with a range of ethical issues, including setting standards, monitoring and investigation into compliance, there is still little statutory requirement. Although the institutes themselves may feel that the ethical structure is too extensive and stringent, there are those who hold the opposite view. However, it is apparent that ethics and integrity are of major importance when it comes to protecting the business stakeholders, including shareholders and creditors. Incidences such as Enron have clearly shown that to leave the monitoring of such areas solely within the control of the profession does not provide the degree of protection required by other stakeholders and that this can only be achieved by independent external bodies. Legal Actions against Auditors Litigation against UK auditors is a complex area. In essence, any proposed litigation will be dealt with under civil law, in particular the law of contract, where there is breach of a contract between the auditor and the client, or tort law, where there is a claim for negligence made by a third party, such as banks and shareholders (Gray and Manson, 2004). The outcome of most disputes of this nature is normally based upon previous case law. The most prevalent cases against auditors tend to occur following client insolvencies, after takeovers and mergers and in incidences of fraud. From the plaintiff’s (claimants) aspect and for their case to succeed, they have to prove that it was reasonable to expect that the auditor owed them a duty of care and that, as a result of sub-standard work or negligence on the part of the auditor, they have suffered a loss. In terms of auditors, perhaps the most defining case in terms of the above issues is that of Caparo case[5]. In this case, the auditors had given an unqualified certificate to a corporation, which the plaintiff relied upon when making a takeover. It was subsequently revealed that the profits had been overstated. Thus, the plaintiff sued for breach of contract and negligence in tort. In settling the case is was adjudged that in the matter of contract the auditor’s responsibility, as defined in the Companies Act, was to the company as a separate entity, not individual shareholders. With regard to the question of negligence it was held that the condition of â€Å"proximity,† or relationship between the auditor and Caparo, a core issue when deciding whether negligence has occurred, was not sufficient. It was stated that the auditor could not have reasonably expected the plaintiff to have relied upon their statements for actions they took, and therefore could not be held to be negligent. This approach and definition has been held in most subsequent cases. However, in 2002, a case between Royal Bank of Scotland and Bannerman Johnson Maclay appeared to change the position in Scottish Law (Glyn Barber 2002), although this does not apply to the English courts. Here the auditors were found guilty of negligence to a third party. To address the potential for claims, one of the conditions imposed by the RSB was that auditors must have professional indemnity insurance. Whilst most insurance companies sought to settle potential claims out of court, it did lead to continual premium increases. This, joined with the fact that the structure of auditing firms meant individual partners faced the prospect of losing all personal assets, led to increasing concern in the industry. To address these, and mitigate the fear they might lead to further industry consolidation, the Companies Act 1989 allowed audit firms to become limited liability companies. Auditor protection was further enhanced in the Companies Act 2006[6], by allowing them to reach agreement with shareholders to cap their contractual liability. From the foregoing it is obvious that not only is it extremely difficult to succeed in a liability case against an auditing firm, but that the industry generally has been very effectual in creating greater levels of protection for their firms and individual employees in recent decades, although as a recent article (Lawsuits threaten US audit firms, 2006), shows, the threat has not been totally eliminated. However, other stakeholders are not satisfied with this position but it seems that, unless direct fraud or illegal acts can be proven, there is little chance of challenging audit firms providing their audits have been performed within the confines of the regulations and rules that have been imposed upon them by their institutes and the independent monitoring bodies, such as those within the Financial Reporting Council. Conclusion Over the past three decades or so, it can be seen that there have been substantial changes made within the auditing industry. Whilst there has been improvement, both regulatory and statutory, in the conduct and standards of audit work, there are still areas that need to be further examined. Firstly, although the consensus is that standards are satisfactory, concerns over independence and transparency of reporting remain. Secondly, the concentration of major corporate audits into the â€Å"big four† firms does raise issues. These include the fear of consolidation, lack of competitive fees and difficulties in changing audit firms, as well as the problem of choosing firms for non-audit financial, accountancy and consulting work. Lastly, the issue of litigation and the audit firm’s ability to create protection against such action has caused some distrust. A possible solution to some of these issues couple is to ensure that any further mergers are referred to the monopolies commission and, from an independence viewpoint, to look at the feasibility of de-merging the auditing arms of the firms from their other services. References ASB Ethical Guidance (2004). Retrieved 5 January 2007 from http://www.frc.org.uk/apb/publications/ethical.cfm Barber, Glyn (2002). Can you still bank on an Audit. Accountancy Age, UK. Cheung, Jeff and Hay, David. (2004) Auditor Independence: The Voice of Shareholders. Business Review. Volume 6, issue 2. University of Aukland. Copnell, Timothy (Director) (2006). Shareholders’ Questions 2006. Audit Committee Institute KPMG LLP. UK. Discussion Paper (2006). Choice in the UK Audit Market. Financial Reporting Council. Retrieved 6 January 2007 from http://www.frc.org.uk/images/uploaded/documents/Choice%20in%20the%20UK%20Audit%20Market%20Discussion%20Paper4.pdf Gray, Iain and Manson, Stuart (2004). The Audit Process: Principles, Practice and Cases. Third edition. Thomson Learning. Krantz, Matt (2001). Accounting rule for energy companies eyed. USA Today. 3 December 2001. Lawsuit threaten US audit firms (2006). Accountancy Age. 18 September 2006. Public Report (2006). 2005/6 Audit Quality Inspections. Audit Inspection Unit. Retrieved 6 January 2006 from http://www.frc.org.uk/images/uploaded/documents/Choice%20in%20the%20UK%20Audit%20Market%20Discussion%20Paper4.pdf. Saudagaran, Shahrokh M (2003). International Accounting: A User’s Perspective. 2 Rev. Ed. South Western College Publishing. UK Virdi, Alpha A (2004). Investor Confidence Survey 2004. The Institute of Chartered Accountants in England and Wales. Retrieved 7 January 2006 from http://www.icaew.co.uk/index.cfm?route=116714 1 Footnotes [1] Financial Times Stock Exchange [2] Financial Reporting Council [3] Available from http://www.sec.gov/about/laws/soa2002.pdf [4] Available from http://www.frc.org.uk/documents/pagemanager/frc/Web Optimised Combined Code 3rd proof.pdf [5] Caparo Industries plc v Dickman [1990] 2 AC 605, 618 [6] See Companies Act 2006, section 535

Political Philosophy and the US Constitution: Influences of Locke and Mill Essay

The US Constitution offers an arrangement of the American governmental system. Interestingly, it was influenced by political philosophers whose works too had inspired people across the globe especially on the values of democracy. This essay is devoted on providing an account of how two men inspired the framers of our constitution namely, John Locke and John Stuart Mill. John Locke was one of the great political philosophers who would defend the existence of a government in our society. It is quite interesting how intellectuals like him begin the journey toward a parsimonious theory by looking deeply into the state of nature. Locke’s state of nature is one where humans have freedom. His was an optimistic view of how men, being equal amongst them establish order in the law of nature which is governed by reason. This reason guides men to avoid doing harm on anyone else’s liberty, health, life and possessions. Yet, men give up their state of nature to preserve their lives, liberties and estates or what he called- property. Read more: Constitution mini q answers essay Property is created by labor. The human effort mixed with natural resources is the criterion that justifies private property. Man’s desire to avoid the disadvantages of the state of nature given the scarcity of resources threatening life and freedom or his â€Å"state of war† is the root of man’s will to form a society and eventually a government, which is established not by a contract but by fiduciary trust. People consent to a political power for three reasons: the establishment of law, an impartial judge for law enforcement, and a penalty to punish law violators. Men formed government in order to preserve these liberties, lives and properties and since they are born with them then no government can take that away from them. Man has inalienable rights and liberty that must be protected- anyone who transgresses the law of nature and whose act causes injury upon others will ought to be penalized. He considers the legislature the highest body of government since it is the one hat preserves the society and creates the laws. According to Locke, the people become trustor and beneficiary while the legislature is the trustee. The legislature holds the supreme power according to Locke upon which the executive must be subordinate, yet the people remain above all organs of the government. These ideas were contained in his â€Å"Second Treatise of Government†, which were likewise adopted in the US Constitution. Locke argued that people has the sovereignty not the rulers. In the Declaration of Independence it was stated that, â€Å"governments derive their just powers from the consent of the governed. † This is an illustration of how Locke influenced the US Constitution by ensuring that the rulers are accountable to the people. The legislature assures that the law must apply to all; they must not be arbitrary and not oppressive; they must not raise taxes without people’s consent and; must not transfer its law-making body to anyone else. A presidential democratic system of government was preferred since Locke himself did not believe in the divine supremacy of a monarchy. The government does not have rights, only the people have. Locke asserts that the people have supreme power to remove or alter the legislative when they find a legislative act contrary to the trust reposed in them. Since property precedes government, and considering that it is the end to which men unite into a political society, the state then cannot take away any of his property without his consent. This is manifested in the Fourteenth Amendment to the constitution of the United States saying that, â€Å"no state shall deprive any person of life, liberty or property, without due process. † The Constitution itself that was chartered by the majority is higher than the rulers. The Supremacy Clause of Article VI establishes the â€Å"rule of law,† which supports the idea that the government itself, with the Congress and the Executive, must abide by the law. Locke too conceptualized on the â€Å"separation of powers† and governmental â€Å"checks and balances†. Locke believed that the importance of rationality as a human faculty, could overrule the interests of the public good if left unchecked in the legislature. He was also pessimistic of the concentration of powers in only one body of government as it could lead to tyranny and abuses. Locke’s theories of disobedience also shed light to the right of individuals to political association and political opinion. Accordingly, revolution is not only a right but also an obligation. It must be noted that people’s obedience to the government is due to the latter’s protection of their values. When government encounters dissolution from within- for instance when the president overrides the laws and defeats the legislature, the people are at liberty to erect a new government by changing persons, form of government or both. Failure of the state to provide or sustain that protection would result to people’s replacement of the government. There are three types of commonwealth according to Locke-democracy, monarchy, or oligarchy. Treating the Commonwealth as not necessarily a democracy for any type can be considered one if it promotes the public good, people always have the power to change government type determined by the holder of legislative power. Yet rebellion however is justified in the instances where the people are made miserable, could be avoided if free communication channels are maintained; besides revolution doesn’t occur in little mismanagement of the public affairs. There are better ways as initialized by the Constitution on how to formally replace ineffective leaders that is through impeachment and through peaceful elections. Hence, the overall contribution of John Locke to the US Constitution are the following; limited government, inalienable individual rights, and inviolability of property. The First Amendment of the US Constitution protects freedom of speech and expression. This is probably John Stuart Mill’s greatest contribution in political philosophy with application to US politics. Mill focused on how the practice of one’s absolute freedom like freedom of opinion and sentiment, which is an essential component of liberty, should prevail, as it is critical to the determination of truth and justice. According to him, unless absolute freedom of opinion and sentiment- scientific, moral and theological- is guaranteed, a society is not completely free. Mill guards against a tyranny of opinion and feeling. He guards against the tyranny of the majority, which is a result of ethical norms proposed by society. Hence, he referred to eccentricity as a character when and where strength has abounded, perhaps as a result of courage to pronounce one’s belief albeit there is already one that is generally accepted. Democracy should arise from a condition where majority has been able to show genius, courage and vigor-which are personalities of eccentrics. Mill calls for individualism and creativity. Mill explains his defense of expression of opinion using a utilitarian perspective- that maximization of one’s freedom is for the benefit of the society as it breeds human progress due to competition of ideas. First, Mill states that the â€Å"opinion which we silence may be true and in silencing it we assume our own infallibility; though the silenced opinion may be erroneous on the whole, it may be partly true, and because the prevailing opinion on any matter is rarely the complete truth, it is only by the collision of adverse opinions that the remainder of truth has any chance of being supplied; even if the prevailing opinion be the complete truth, it will inevitably become dogma, prejudice and formula unless it is exposed to the challenge of free discussion† (Ebenstein, 2000). Mill opposes majority rule, as it appears to him a domination of a specific class. He prefers representative government as it brings about representation of the minorities. This suggestion was adopted in the US Constitution specifically on the election of presidents and vice-presidents by Electoral College and by creating a legislature consisting of district representatives. Locke and Mill’s insights are useful in our political environments up to this date. They have enabled democracy to flourish in America by insisting on their liberal traditions. In international relations, their principles are similarly utilized in the promotion of rights and freedom as well as the protection of every state’s territory and the designation of international institutions, which are tasked to protect nations from abuses and external threats. References: Amar, Akhil Reed. America’s Constitution – A Biography. New York, NY: Random House, 2005. Ebenstein, William and Alan Ebenstein. Great Political Thinkers: Plato to Present. 6th Edition. Thomson Wadsworth. 2000. â€Å"John Locke†. Democracy and the Origins of Constitution. In http://www. sullivan- county. com/bush/constitution. htm Shields, Currin. â€Å"The Political Thought of John Stuart Mill. † In http://www. ditext. com/mill/rg/shields. html

Apollo 13 Communication Plan

A Self Reflection: While working on the communication project, we were fortunate to have had Ron Howard’s â€Å"Apollo 13† movie for reference to comprehend the complexity the team faced upon the incident that befell the mission. Both Gene Kranz (Lead Flight Director and Project Manager) and Jim Lovell (Apollo’s commander) maintained absolute control of a chaotic situation. While the team was becoming intractable, Kranz reigned in by channeling the ideas with â€Å"one at a time people† and asking his engineers to â€Å"quiet down, Let's stay cool, let's work the problem† successfully taming an already chaotic situation through effective communications. In this dire situation, the only possible way to get the astronauts home was through extraordinary teamwork and ingenuity, led by Kranz, who was adamant that â€Å"Failure is not an option. † It was an unprecedented display of resolve, inventiveness and above all an exhibition of the utmost emotional intelligence there is. Awed by the interpersonal skills and assertiveness of Gene Kranz, I reflected back on my own life experiences where I could have been on more solid footings had I been able to control my emotions and use them wisely for a better outcome. This assignment really served as a virtual lab where I repeatedly found myself asking what if it were me in their stead? What would I do? How would I behave? What would I say? And above all would I have what it takes to bring the astronauts back home? This exercise asserted that the need to clearly define roles, responsibilities and objectives, and to communicate them to the stakeholders is paramount. We are, each of us, part of the system. We all serve an equally important role, and objectives cannot be achieved without the contribution of all. Aucoin states in chapter nine â€Å"the projects are all â€Å"right-brain† projects†¦Ã¢â‚¬  One can appreciate the value of this sentence after working the communication exercise, as the inspiration it conveyed was truly boundless. Indeed I will put forward and utilize the right-brain capabilities in my own projects moving forward. Applying those right-brain concepts to the information technology sphere of work would definitely put a positive spin on projects as we often manipulate ideas, concepts, and models before committing to the implementation. We frequently fail because we focus on technology ignoring the communication and collaboration piece and rarely utilize the right-brain concepts that can help us align our technology with the common goal.

Ethical and Social Issues in Information Systems

Chapter 4 Ethical and Social Issues in Information Systems LEARNING OBJECTIVES After reading this chapter, you will be able to: 1. Analyze the relationships among ethical, social, and political issues that are raised by information systems. 2. Identify the main moral dimensions of an information society and specific principles for conduct that can be used to guide ethical decisions. 3. Evaluate the impact of contemporary information systems and the Internet on the protection of individual privacy and intellectual property. 4. Assess how information systems have affected everyday life. CHAPTER OUTLINE 4.1 UNDERSTANDING ETHICAL AND SOCIAL ISSUES RELATED TO SYSTEMS A Model for Thinking About Ethical, Social, and Political Issues†¦show more content†¦public school buses. However, she also worries about the location tracking data being misused. â€Å"I don’t want anybody watching them that’s not supposed to be watching them,† she notes. Others feel the same way. 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