Ryanair Industry Analysis and Strategy for the Future Essay

Ryanair Industry Analysis and Strategy for the Future - Essay Example The heÐ °rt of RyÐ °nÐ °ir’s strÐ °tegy is bÐ °sed on providing Ð ° no frills service with low fÐ °res designed to stimulÐ °te demÐ °nd, pÐ °rticulÐ °rly from budget conscious leisure Ð °nd business trÐ °vellers who might otherwise hÐ °ve used Ð °lternÐ °tive forms of trÐ °nsportÐ °tion or who might not trÐ °velled Ð °t Ð °ll. Following on from this I looked Ð °t the externÐ °l environment thÐ °t Ð °ffects RyÐ °nÐ °ir, to get Ð ° brief ideÐ ° of the possible opportunities Ð °nd threÐ °ts. IncreÐ °sed TrÐ °de-union Pressure: with the Ð °cuisition of Buzz Ð °irline in 2003, RyÐ °nÐ °ir hÐ °s undergone some mÐ °jor chÐ °nges in the mÐ °nÐ °gement structure Ð °s well Ð °s in its stÐ °ff polici. From 400 till 600 employess were dismismissed due to the RyÐ °nÐ °ir’s policy to dispose of the redundÐ °nd stÐ °ff. RyÐ °nÐ °ir mÐ °nÐ °gement Ð °rgued thÐ °t the productivity of Buzz Ð °t 3,000 pÐ °ssengers per employee wÐ °s unÐ °cceptÐ °ble compÐ °red with 10,000 pÐ °ssengers per employee Ð °t RyÐ °nÐ °ir. RyÐ °nÐ °ir wÐ °s Ð °ccused by trÐ °de unions of telling stÐ °ff to â€Å"Ð °ccept the cuts or else †¦Ã¢â‚¬ . EU ExpÐ °nsion: Before the Ð °cquisition, RyÐ °nÐ °ir wÐ °s the biggest user of StÐ °nsted, occupying 45% of lÐ °nding slots while eÐ °syjet/Go hÐ °d 26% Ð °nd Buzz hÐ °d 12%.xiv The merger thus sÐ °feguÐ °rded RyÐ °nÐ °ir’s position Ð °t StÐ °nsted. Moreover, it gÐ °ve RyÐ °nÐ °ir Ð ° UK Ð ir OperÐ °ting CertificÐ °te, which Ð °llowed the compÐ °ny to fly from BritÐ °in to destinÐ °tions outside the EU. Big leÐ °p towÐ °rds †open skies†: The US hÐ °d signed open bilÐ °terÐ °l Ð °greements with EuropeÐ °n countries individuÐ °lly, deÐ °ls which were seen Ð °s Ð ° big leÐ °p towÐ °rd â€Å"open-skies†. Ð ll cÐ °rriers in the two countries concerned were given unlimited rights to operÐ °te trÐ °nsÐ °tlÐ °ntic routes between Ð °ny two destinÐ °tions, with no frequency, cÐ °pÐ °city or tÐ °riff control. In Ð °ddition, unlimited Fifth Freedom rights were grÐ °nted, which Ð °llowed Ð °irlines to cÐ °rry trÐ °ffic between two foreign

Visual Literacy in Teaching and Learning Research Paper

Visual Literacy in Teaching and Learning - Research Paper Example It refers to a group of vision competencies which human beings develop by seeing and integrating other sensory experiences at the same time. Apparently, the development of these competences is important to normal human learning. In this regard, when these competencies are developed, they enable people who are visually literate to discriminate and interpret visible actions, symbols, objects, whether or natural or man-made, that they encounter in their environment (Elkins, 2007). Through the creative use of these competencies, people are able to communicate with others effectively. Research has proved that the use of visuals in teaching enhance learning to a larger extent. Proper utilization of visuals results in a greater degree of learning. This paper examines the application of visual literacy in the teaching and learning process as a contemporary issue in visual literacy. Description of visual literacy in teaching and learning In the recent years, there has been a tremendous increa se in the use of visual elements in teaching and learning processes.... In addition, visuals such as graphics, images and other visual strategies used today are designed to increase learners’ comprehension of literary texts. Pictures, charts, maps and diagrams are among the common visual tools which are extensively used for effective learning. Through paintings, comic strips and creating collages, learners are able to demonstrate high levels of comprehension and are able to link visuals with texts (Bull & Anstey, 2006). Tattoos are also used to represent various literary characters. Proper care should always be taken when selecting an appropriate visual tool to use. However, preference should be given to color graphics in that black and white graphics are preferred. Film is also another effective form of visual aid used in teaching and learning. Visuals help students to focus and have full attention to the pictures and the accompanying words. Genesis of visual literacy in teaching and learning It is worth noting that although there has been increa sed integration of visual enhancement in the educational process in the recent years, the idea is not a new one. In this purview, the integration of visual and verbal information is evident throughout history. For instance, renowned educators and philosophers of ancient time clearly displayed appreciation for visual enhancements. Aristotle once noted that it is impossible to think without image (Bull & Anstey, 2006). A renowned ancient painter, Leonardo da Vinci, too, recognized the importance of visuals. He translated words from various aspects into drawings (Bull & Anstey, 2006) Also, alphabetical characters began as pictures that depicted various meanings. These symbols depicted man-made language devoid of distinctions between pictures and words. It is only

Auditor Liability: History, Changes and the Enron Case

Auditor Liability: History, Changes and the Enron Case Audits are carried out to ascertain the validity and reliability of the companys information especially financial information and provide an assessment on the effectiveness of the internal control system. Auditors are responsible to express appropriate audit opinion on the financial statements so as to give a true and fair view of the companys financial position based on the audit evidence they obtained throughout the audit procedures performed. Although auditors need not purposely design audit procedures to detect fraud, they are required to disclose the fraud that they have identified immediately. Recently, audit liability has become an international issue that attracts the concern of practitioners and academicians alike. Auditors liability is the possible legal obligation of an auditor for breach of contract or negligence. Auditors liability can be derived from contract law where auditor is bound by the contract or engagement letter and auditors liability is based on breach of contract; common law where the auditors liability concept is based on auditors negligence, gross negligence or fraud that are developed through court decisions; or statutory law where liability is developed through state statutes or Federal securities laws. An auditor can be held liable for breach of contract, negligence, gross negligence or fraud. Breach of contract will cause the auditor to be liable to their clients while negligence, gross negligence or fraud will lead to the auditors liability towards clients and also third parties. 2.0 The Evolution of Auditors Liability This report will basically discuss on the trend of auditor liability to third parties in United Kingdom (UK) and United States (US) as the liability pressure in these two countries is predominantly intense. The trend of auditor liability to clients will not be discussed in this report as it does not change much. This is because the auditors liability to clients occurs only when there is breach of contract, i.e. when the auditor fails to meet the requirements that were established in the contract or normally in the engagement letter. Prior to 1970s, claims against auditors were relatively rare although the issue of auditors liability to clients and certain third parties has always been there. Nowadays, the number of lawsuits against auditors and public accounting firm have increase in the countries such as US, Canada, UK and Australia. Hence, the auditing profession faces litigation crisis and needs to spend a lot of time and costs defending against the lawsuits. The increase in litigation has brought about some negative effects. For instance, the litigation cost and cost of professional liability insurance of an audit firm has increased which will affect the ability and going concern of the audit firm, and increasing number of capable and experienced accountants leaving the profession which may lead to the issue of lack of accounting professionals in future. Unless action is taken, the future of auditing is under threat; this is clearly not in the publics interest (Ward, G., 1999). As there are many negative effects from the litigation, many researches have been done and proposed that the auditor liabilitys scope should be limited to reduce the litigation risk of an audit firm. The most common suggestions include replacing of joint and several liabilities with proportionate liability, capping of auditor liability to a particular limit and so forth. The scope of auditors liability is expected to be limited in future if the suggestions have been implemented. According to Pacini, C., Hillison, W. Sinason, D. (2000), the trend of the legal liability of auditor to third parties has emerged towards a narrower scope. 2.1 United Kingdom (UK) The issue of auditor liability in UK can be determined at the national level where the decision that binds on all the courts in the country is made at the highest national court. Before 1964, it is relatively difficult for a third party to sue an auditor for negligent misstatements. However, the situation has change in 1964 due the case of Hedley Byrne Co. vs Heller Partners Ltd. (1964). After Hedley Byrne case, there was an apparent trend in the expanding of the scope of duty of auditor to third parties. The case of Hedley Byrne generally provides certain tests that must be satisfied for extending the auditors duty of care to third parties: (1) the auditor must aware that the financial statements are to be used for a particular purpose, (2) a known party was intended to rely on financial statements for that purpose, and (3) there must have been some conduct on the part of the auditor linking him to that party, which indicates the auditors understanding of that partys reliance (Messier, W. F., 2007). This case has brought about the concept of reliance where the auditor will be liable if they had been negligent in conducting audit and the third party had relied on the financial statements audited by them. For auditor to be liable to third parties, it must be reasonable for a third party to place reliance on the auditors report and that the auditors were alert that the person would rely on the report. Next, the case of JEB Fasteners Ltd. vs Marks Bloom Co. (1981) and Twomax Ltd. and Goode vs Dickson, McFarlane Robinson (1982) had emphasize on the concept of foreseeability which seems to lead to the view of unlimited auditor liability. The auditors should be able to anticipate that third party will use the audited financial statement as a guideline in decision making process. Both cases had resulted in the growing number of third parties which have a legal right to sue auditor for negligence. In other word, auditors liability to third parties has increased. According to Pacini, C., Hillison, W. Sinason, D. (2000), the widening area of auditor liability to third parties was virtually reversed by the decision of the House of Lords in the Caparo Industries plc. vs Dickman Others (1990) case. From Caparo case, it was held that three necessary tests must be done in order to determine whether a duty of care by auditor can be imposed. First, the foreseeability of the occurrence of damages due to the misstatement must exist. Secondly, a relationship of proximity must exist between auditor and the suing party. Lastly, it must be just and reasonable to put into effect the duty of care on the one party for the benefit of the other. Auditor will only be liable to the third parties if these three criteria have been fulfilled. Since Caparo case, several cases involving alleged auditors negligence have occurred and the UK courts continued to limit the auditors liability to third party. In a nutshell, the Caparo decision has lessened the scope of auditor liability to third parties for negligent misstatements and cutting back the trend of extending the auditor liability to the unlimited class of investing public. 2.2 United States (US) In US, the issue of auditors liability is determined by the state courts or state legislatures separately where different judicial reasoning are applied in different jurisdictions which results in various rules of law in different states. Four different legal standards have evolved in different states of US to judge the auditor liability to third parties which include privity rule, near privity standard, restatement standard and lastly reasonable foreseeability standard. Different states will adopt different standard which will lead to a different result. Until the mid 1980s, the trend of the auditors liability in US still reflected a tendency toward widen scope of auditor liability to third parties. 1986 is the turning point of auditors liability in the US when Illinois passed an accountant privity statute and since then a trend has emerged toward a more narrow scope of duty to third parties (Pacini, C., Hillison, W. Sinason, D, 2000). 2.3 Summary As a conclusion, the evidence supports a trend towards limiting auditor liability to third-party in both UK and US. 3.0 Current Status of Auditors Liability 3.1 Public Perspective Fraud detection The extend of auditors liability largely depends on the responsible that is borne by a particular auditor. However, the liability pressures enforced to auditor has been increasing in several countries. The current public perspective is that auditors are no longer merely responsible to provide true and fair view on financial statement, but also responsible of detecting fraud on the company operation (Reffett.A,2010). Auditors negligence may as a result cause them to get involved in legal suits. A research has shown that the legal environment in five main countries, which include United Kingdom, Canada, Australia, New Zealand and USA, has examined the legal climate in relative to the auditors liability because third parties in those countries are filling lawsuit against auditors negligent misrepresentation in the financial statement. Therefore, current legal framework is trying to narrow down the liability of auditors to reduce their litigation risk (Reffett.A ,2010). In addition to that, auditor is now currently refusing to accept high risk client audit engagement and increase the cost for professional liability insurance so as to reduce their liability. That is because they need to protect their professions. Otherwise, auditors liability will become gradually heavier as if they will be sued when they failed to detect fraud. Yet, should auditor free from their negligence on the financial statement as their scope of responsibilities are mainly not detecting fraud? (Hassink. H, Meuwissen.R, Bollen.L ,2010). To clarify that, some researches have been done. Research has shown that there is certain level of fraud that can be detected by auditors. Therefore, if auditor fails to detect certain level of fraud, he is said to be liable for negligence. There are a certain standard which has been set to determine auditors liability. Those are the level of evidence for the type of fraud cases to be detected by auditors; determine whether auditors have complied with auditing standards regarding fraud to the impact on various context variables that has been detected by auditors. Another issue raised is that whether or not auditors who are able to collect more fraud evidence are considered to be doing the right things. The answers are still in question and it is really based on judgments from the public (Pacini.C , Hillison.W , Sinason.D ,2000). Because of that, expectation gap somehow exist while carrying out the audit work. 3.2 Lender Perspective Interjecting themselves into decision making of a company Auditor is responsible of expressing opinion on the going concern position of client. If auditor fails to express the opinion, auditor will be liable for negligence. However, in fact, auditors are expressing opinion based on the sufficient information provided by the accountants. However, if auditors express an opinion on the existence of the company for the next twelve months, auditors get involved into decision making process of a company (Pacini.C , Hillison.W , Sinason.D , 2000). These responsibilities should be borne by accountants of that company. That is because the time frame provided by auditor to access the going concern of a company will be too short. Therefore, the opinion provided may not be correct. Yet, as the issue of going concern for a company is important for users, especially lenders and suppliers, they may file lawsuit against auditors due to auditors negligence. 3.3 Legal Perspective Judges have bias in making evaluation on auditors decisions Auditors will often make their professional judgment while making decisions. Yet, sometimes, they may fail to foresee anticipated financial problems or any fraudulent act of the client. However, judges has become bias for evaluating the decision made and liability borne by auditors, especially after the failure of Arthur Anderson in discovering that its client has significantly understated the amount of obsolete inventory (Anderson. J.C, Jennings. M.M, Lowe.D.J, Reckers.M.J , 1997). By law, auditor will be liable for their negligence as if they do not exercise due care while conducting an audit. However, when judges tend to believe that auditors purposely breach its professions and professional requirement, they may make wrong judgments while determining the liability of auditor. To reduce the auditors liability, accounting profession has enacted the audit standards to expand auditors responsibilities to reduce the number of audit failures. However, these efforts will not help a lot as if they are done alone. Most importantly, we have to debias the judges in their decision making process. There are lots of methods that have been used to debias or to reduce the judgment errors. That is because judges play important roles in controlling important element of the trial. For example, there are some specific methods designed for judges to determine the liability borne by auditors. Therefore, a correct judgment can be reached. However, in reality, judges do not really believe in due diligence of auditor because of the increase in number of corporate scandals in recent years. Despite the bias view by judges, UK government has talk on contributory negligence to reduce the liability against negligent auditors. In addition to that, US Private Securities Litigation Reform Act enabled auditors to have negotiation on proportional liability so as to protect auditors from their liability towards shareholders. However, the enforcement of those acts seems to be the main reason behind US audit failures. It is claimed that auditors are given substantial protection. That is because the situation has made the investor has no way to sue parties like law and accounting firm which may get involved in fraudulent activities (Anderson. J.C, Jennings. M.M, Lowe.D.J, Reckers.M.J , 1997). 3.4 Shareholder Perspective Auditor needs to give absolute opinion rather than reasonable opinion on financial statements To reduce the power of manipulation of directors, auditors are indirectly becoming the agent appointed by shareholders to be independent parties of company and directors. Yet, shareholders at the same time doubt the independent of the auditors while they carry out their audit work. That is because they do not know the extent of the auditors honesty and integrity (Sikka.P, Filling.S, Pik Liew, 2009). However, as shareholders are constrained by lots of liability arrangement which can safeguard auditors professions, shareholders hold on to the opinion that auditors hold the responsibility to discover any irregularities in the company and any inconsistency raised. Therefore, auditor holds a responsibility that they have to be able to assess the effectiveness of the internal control inside the corporation, supported with relative substantive procedures within a short audit period. After carrying out all the audit work, it is the responsibility of auditor to reach to an accurate conclusion, especially those concerning financial difficulties and going concern of the clients company. Auditors are liable for shareholders in respect of the truthfulness of the presentation of financial statement. Their liability is going to be heavier because of the increase of complexity of the accounting environment and practices (Sikka.P, Filling.S, Pik Liew ,2009). 3.5 Summary As a whole, it is still a question whether less liability for auditors in certain areas will encourage more accurate financial statement. These are still challenges ahead for the auditor, especially facing legal suits filed by third parties due to misrepresentation of financial statement. 4.0 Relevance of the Topic 4.1 Enron Case Summary of the Case During the 1990s, Enron is a relatively small domestic Texan energy company. Then, Enron become one of the largest US corporations with a selection of international energy trading and utility operations. Enron has a strong profits grew and its market value has reached $70 billion (Accountancy as cited in Unerman ODwyer, 2004). However, concerns relating to Enrons profitability and the major share sales by senior executives have driven a slow but continual decline in share prices in August 2000. In October 2001, US stock market was shocked by the announcement of Enron about the accounting adjustments leading to a significant loss for its third quarter of $618 million and a decrease in its reported net asset value of around $1.2 billion. (BusinessWeek cited in Unerman ODwyer, 2004). At the following weeks, the aggressive earnings management practices by hiding large scale losses and liabilities on off balance sheet was revealed. The senior executives of Enron had created about 3500 off balance sheet partnerships (Special Purpose Entities (SPEs)) (Sloan cited in Unerman ODwyer, 2004). Enron filed for Chapter 11 within 2 months. It has become the largest corporation to enter Chapter 11 bankruptcy with $55 billion estimates of outstanding liabilities. Many official inquiries into Enron where started after the company was collapsed (McLean cited in Unerman ODwyer, 2004). Auditor of Enron Arthur Andersen Arthur Andersen, one of the Big Five global auditing firms, was auditor of Enron. In January 2002 allegation surfaced that, Andersen had shattered most of its working papers with Enron when the Securities and Exchange Commission (SEC) initiated the investigations into accounting practices at Enron (The Business cited in Unerman ODwyer, 2004). Further investigations disclosed that Andersen had played a key role in developing the aggressive earnings management techniques executed by Enron. Andersen was exposed to conflicts of interest because it made more fees in 2000 from selling consulting services to Enron ($27 million) than it did from auditing the Enrons accounts ($25 million) (McLean cited in Unerman ODwyer, 2004). Many clients of Anderson were switched to other big auditing firms because they lost faith in Andersen after these revelations. Andersen was collapsed due to this withdrawal of trust. As a result, there are only Big Four global auditing firms after Enron case. SOX and its impact on Auditors Liability Sarbenes-Oxley Act (SOX) was enacted after the collapse of Enron. A lot of major developments in auditors liability have arisen in US as a result of SOX. The main purpose of SOX is to increase the transparency of financial reporting by improving corporate disclosure and governance practices and to encourage an ethical climate (Toda McCarty as cited in Chung, Farrar, Poonam Thorne, 2010). Auditors liability to third parties has increased because SOX specifies the scope of third parties to whom an auditor owes a duty of care, and requires accounting firm to issue additional financial reports, add disclosure in financial reports or issue new reports about themselves (Chung et al., 2010). Since third parties could rely on this new information which is not previously required when making investment or credit decisions, it increases auditors liability to third parties. In addition, SOX has higher penalties for violations of it as compared to previous legislation. This amendment increases significantly the legal liability of auditors practicing in US. International Reactions after Enron Case In response to SOX, many countries all over the world for example Canada, U.K.., Australia and New Zealand have enacted their legislation. New oversight bodies have been created in U.S. and Canada (Chung et al., 2010). Moreover, the legislation in U.K. and Australia has been modified, and the Institute of Chartered Accountants in New Zealand has issued corporate governance guidelines (Chung et al., 2010). The quick actions taken by countries are to fulfill shareholders demand after numerous failures on trying to increase the auditors liability to third parties. Malaysian Reactions after Enron Case In Malaysia, Malaysian regulators have constructed a more organized and disciplined financial reporting structure to ensure compliance and provide more confidence to the public (MIA Editorial Team, 2002). Hence, Malaysias auditor liability has increased in post-Enron era. Nevertheless, numerous fraud events were discovered in local companies such as Transmile, Megan Media and the Port Klang Free Zone in recent years. Thus, then-Prime Minister Tun Abdullah Ahmad Badawi declared the need to set up an audit oversight mechanism to control and administer the financial reporting of the Public Interest Entity (PIE) in his Budget Speech 2008. In year 2010, Parliament of Malaysia has approved the Securities Commission (Amendment) Act 2010 which gives the permission to set up the Audit Oversight Board (AOB). The AOBs mission is to oversee the auditors of PIE and protect investors interest by promoting confidence in the quality and reliability of their audited financial statement (Gomes, 2010). Moreover, AOB will ensure that Malaysian regulatory framework for auditors are in line with international practices. The establishment of AOB virtually increases auditors liability. 5.0 Own Opinions Regarding the Issue of Auditors Liability 5.1 Impacts of Increased Auditors Liability Article entitled Scope of Auditors Liability, Audit Quality, and Capital Investment mentioned that the accounting profession has been facing increasing number of third-party lawsuits since 1960s. Lawsuits against auditors have resulted in direct financial effects as well as other non-financial effects to the profession and society. Audit firms are experiencing increased costs to settle lawsuits which include the management time and insurance premiums. Moreover, audit firms have suffered negative impact on reputation due to the negative publicity arising from litigation. Also, from the article entitled Auditor liability to third parties: an international focus, it is claimed that the increase in litigation for auditors has led to some detrimental effects. One of the effects is accounting firms now have became more persistent in rejecting the engagement with clients that are viewed to possess high-litigation-risk. Besides that, theres a decrease in the availability and increase in the cost for professional liability insurance. Eventually, many of the experienced accountants gradually depart from the profession. In addition, Bialkin and Cooper (1986) warned that the trend of expanding the scope of auditors liability to third parties will result in a fall in the quality level as well as the scope of services provided by the profession. 5.2 The Need to Minimize Auditors Liability Therefore, theres a need to minimize auditors legal liability. We need to minimize the legal liability of auditors because if the legal liability of auditors continues to rise without any control enforced, the profession might face a severe lack of experienced people in the profession. Accountants and auditors will start quitting the field fearing that they might be the next to face litigation due to negligence. This will eventually results in a chaos in the corporate world when the day where no competent auditors are available to audit the financial statements arrived. In order to minimize auditors legal liability, steps have been taken by the professionals and by individual firms. 5.3 Ways to Minimize Auditors Liability A special committee was formed by the American Institute of Certified Public Accountants in the late 1985 in order to develop a legislative program for liability reform. The program focuses to limit the scope of auditors liability to third parties by retaining the privity standard. Privity approach, Restatement approach, Foreseeability approach Derek K. Chan (2002) concluded in his paper that from an efficiency approach, the privity approach is the best approach to confine an independent auditors work if compared to Restatement approach and foreseeability approach. This is because privity approach provides the firm a credible mechanism where the firm can identify lenders into two groups within its own discretion 1. Lenders who are eligible to recover their losses from the auditors; 2. Lender who are excluded from recovering their damages from the auditors. Restatement approach provides less flexibility for the firm to decide which lenders are eligible, hence expands auditors liability. The foreseeability approach offers no flexibility at all to the firm as this approach broadens auditors liability to include foreseeable third parties who will rely on the audited financial statements. In our opinion, the privity approach is in fact the best approach thus far in order to limit auditors liability. Furthermore, in order to minimize auditors liability, auditors should be setting proper audit plans and perform the best audit strategy. They should follow closely every audit guidelines provided, and never cross over the forbidden lines. 5.4 The Need to Impose Litigations on Auditors Generally, auditors nowadays are quick to issue standard unqualified opinion on financial statements due to the legal protection system. Moreover, although litigations are imposed to auditors, due to the limited liability, auditors are continuing with their tendency to issue the standard unqualified report. Example of legal protection system According to the article entitled Auditors liability-no need to detect fraud, the author concluded that fraudster is not supposed to sue his auditors for failing to detect his fraud. Applying ex turpi causa non oritur actio, if one is engaged in illegal activity, one cannot sue another for damages that arose out of that illegal activity. In the case Moore Stephens (a firm) v. Stone Rolls Ltd. (in liquidation) [2009] UKHL 39, the House of Lords has decided that the illegality defense still applies. In other words, it is determined that Stone Rolls Ltd could not rely on its own illegal acts to claim for damages from its auditor. However, in our opinion, this principle ex turpi causa non oritur actio cannot universally pardon auditors of a duty to detect fraud nor to totally protect them from any litigation. Auditors should undergo a fair trial and be judged reasonably if they were found guilty of conspiracy in the fraud case. Additionally, co-operation between auditors and directors increase the tendency of auditors to issue the standard unqualified opinion. Modifications and adjustments are made for the benefits of management and auditors at the expense of shareholders. As a result, apart from the effort to minimize the auditors liability, in our opinion, theres still a need to impose appropriate legal actions on auditors who are involved in fraud cases because this is the right thing to do in order to maintain the fairness in the corporate world as well as to place emphasis on the importance of ethics and integrity in the profession. 5.5 Conclusion Suggestions Therefore, from our groups perspective, the current condition of auditors liability indicates an imperative need to strike a balance between imposing litigation on auditors who commit fraud or who fail to comply with the approved auditing standards and minimizing auditors legal liability at the same time. In addition, auditors should be well aware of their real masters which are the shareholders. They should get on the job and reveal the fraudsters if any were found. Auditors should be carrying the burden of being accountable for pensioners and investors lost funds. Our group believes that it is time to strike a change in the auditing industry. Auditors should chuck away their old habits and ensure that figures are appropriately presented. Moreover, auditors who had committed fraud should be blacklisted. Audit firms should be brave to accept blames and consequences whenever any fraud is found due to negligence of auditors. Last but not least, we should encourage perfect market competition in this industry. More auditing firms should rise and its time to stop large firms oligopolistic position. 6.0 Conclusion Increased auditors liability poses an advantage for the shareholders and other third parties who use the audited financial statements. This is because with more auditors liability, auditors will tend to be more cautious in their works. They will place emphasis on the importance of conducting appropriate audit procedures and to disclose any discrepancy found. Besides that, they will abide by the law and follow the auditing standards closely in order to avoid any unnecessary litigation. However, as discussed, it is proven that an increase in the auditors liability brought a lot of negative impact on the auditing and accounting profession. People started to response in ways that will protect themselves such as quitting the job or reject high risk audit engagement. Hence, its still an issue as whether less liability or more liability for auditors in certain areas will encourage more accurate and better assurance in the audited financial statements. Why Do the Same Notes Sound Different in Instruments? Why Do the Same Notes Sound Different in Instruments? Why do instruments sound different despite playing t/he same notes? When we listen to music, we are exposed to various different instruments. Choice of instrumentation is one of the main factors that contribute to the overall feeling of a song. Even though major and minor chords and scales can be played across most instruments, the instrument that is chosen to play the note plays a large part in what the musician wants to express. For instance, a double bass playing an E may come across as serious, but a flute playing the same note may come across as cheerful. I aim to investigate why such is the case. Across all instruments, notes are produced by creating standing wave, which will be discussed below. It is these standing waves that cause the air surrounding the object to vibrate, causing a sound wave to spread out. The main factor that causes different sounds in an instrument is the harmonic frequencies and overtones that an instrument outputs on notes, with other factors such as material affecting this factor. A vibrating string does not produce a single frequency, but a mixture of fundamental frequencies and overtones. Say that that an A note is being played on a violin string. If just the fundamental harmonic is heard, it would sound dull. It would also sound similar to other instruments playing the same note in the same pitch, provided only the fundamental frequency is being heard. However, when the string is bowed, multiple harmonic frequencies are produced at the same time. You cannot necessarily hear each harmonic note being played, as all these harmonics blend in to produce the overall sound you are hearing. This image shows the harmonic frequencies, also known as the harmonic scale, that are involved when an A note is played on a violin. These are found by stopping the vibrating string at certain intervals. Pythagoras noticed this when he stopped a vibrating string halfway along its length, which brought the pitch to an octave higher. He did this every half interval of the previous half interval, and found that the pitch consistently became an octave higher. He also found that when the string was stopped a third way through, an octave and a fifth was produced, which also produced increasing pitches in octave intervals. To examine the formula relating the wavelengths, we need to understand how waves are formed on a string. A standing wave is produced when a driver transfers energy to the medium. Energy is transferred down the string, and as it is trapped between two points, reflects of one end and superimposes with waves coming in the opposite direction. However, standing waves6 do not occur at any frequency. Only at specific frequencies do standing waves occur. When transferring energy to the medium at the right frequency, the fundamental frequency is produced. In the case of a violin, the bow that bows the string is the driver, and the string is the medium. Let L be the length of the string, and ÃŽ » be the length of the wave. Let F be the frequency, and velocity of the string be V. As velocity is constant, and v = F ÃŽ », F is inversely proportional to ÃŽ ». At the fundamental frequency5, ÃŽ »0 = (2/1)L and F0 = (v/ ÃŽ »0) , as depicted in this image http://www.chemistry.wustl.edu/~coursedev/Online%20tutorials/Waves.htm As the string is stopped at certain intervals, as Pythagoras did, nodes and antinodes are produced. This is a result of constructive and destructive interference occurring, nodes being points of displacement where destructive interference occurs, due to a Ï€ phase difference, and antinodes being where constructive interference occurs, due to a 2Ï€ phase difference, as shown in this image. http://www.chemistry.wustl.edu/~coursedev/Online%20tutorials/Waves.htm This causes ÃŽ »1 = (2/2) L, F1 = (v/ ÃŽ »1) Considering the fact that the first harmonic causes a relation of ÃŽ »0 =2L, we can see from this image that the wavelength has halved. When the string is stopped a third of the length through, such an image occurs. This produces ÃŽ »2 = (2/3)L, F2 = (v/ ÃŽ »2). The pattern is consistent for the fourth, fifth, sixth and so on harmonic. From here a formula can be formed relating the wavelength of the harmonic to the length of the string. For the first harmonic, ÃŽ »0 = (2/1)L and F0 = (v/ ÃŽ »0). In the second, the denominator of coefficient of L increases by one, whilst F varies according to the wave being produced, in the relationship of Fn ∠ (1/ ÃŽ »n), and the same thing occurs for the third harmonic. So, for the nth harmonic, n being a natural number, this formula shows what the wavelength will be; ÃŽ »n =(2/n)L. As discussed, previously, a note produced on an instrument creates various harmonics. Therefore, by taking the sum of the amplitudes of each harmonic, we can find the shape of the wave produced when a note is played. This is depicted below. 2 A fundamental note of, say, 100 Hz 2 A second harmonic of, say, 200 Hz 2 Adding both waves together produces the resultant patterns above. Just from this very simple example above, we can already visually see how mixtures of harmonics and overtones create interesting waves. From this we can see that different instruments harmonic scales must have different properties. The various harmonics on each instrument do not necessarily have the same strength. For instance, a clarinet is strong in the odd numbered harmonics, but weaker in the even numbered harmonics, whilst a flute is stronger the other way round. 1 As a real life example, this graph shows all the frequencies that are produced when a violinist bows a D note, at 294 Hz. http://www.nagyvaryviolins.com/tonequality.html From close inspection we can see that the first harmonic occurs at around 300Hz. The second harmonic occurs around 600Hz, and the next harmonic at around 900Hz. This fits in with the relationship of Fn ∠ (1/ ÃŽ »n). In each harmonic step, the wavelength decreases, but the frequency increases which is the case above. From the first to second harmonic the wavelength goes from 2L to L, which is a decrease of scale factor  ½. Yet the frequency has increase by a scale factor of 2, which fits the relationship. This graph shows the frequencies produced when a vocalist produces the same note, at the same frequency. http://www.nagyvaryviolins.com/tonequality.html You can see by comparison that there are similarities in the shape of each graph, but with subtle differences. Although the harmonics occur in the same pattern as above, their peaks are slightly different, and at frequencies beyond 5000 Hz the frequencies outputted by the vocalist have a much lower dB than the violin. Therefore we can conclude that the harmonic scales, as shown on the first page, must vary for each instrument. The various harmonics1 on each instrument do not necessarily have the same strength. For instance, a clarinet is strong in the odd numbered harmonics, but weaker in the even numbered harmonics, whilst a flute is stronger the other way round. However, even the same instruments have certain characteristics that distinguish them from other instruments in the same category. For example, a Gibson Les Paul, a type of guitar, produces a much heavier tone than a Fender Stratocaster, and you can even tell the difference between a cheap Les Paul and a custom shop Les Paul if you listen closely. This is down to the materials used to create the instrument, and the dimensions chosen. This is explained below, using the example of a violin. The belly and back plates of a violins4 body are designed to easily resonate. To identify these frequencies, the Authors of this page mechanically drove isolated violin bellies. The force applied is the driving force, and to see the frequency response an accelerometer was used. The acceleration was then monitored, enabling them to plot the ratio of force to acceleration against frequency. Chlandi patterns7 were then used to identify which frequencies the plates resonated at most easily. Chlandi patterns are symmetrical patterns formed when a standing wave is formed on the plate. To see these patterns, granules of sand are placed on the plate, much like iron fillings are used to show the magnetic field of a magnet. The most important frequencies patterns were placed on the graph below. We can see that the resonant frequency is 163Hz as it is forms the most symmetrical pattern, and is the first symmetrical pattern to occur. Resonant frequency is found using the formula6 F = 1/2Ï€ sqrt (k/m), where K is the spring constant and m is the mass. Therefore the closer the frequency is to this frequency, the closer it is to the resonant frequency. Therefore k and m vary according to dimensions and materials used, the resonant frequency varies between instruments, even of the same make. Gibson Les Paul guitars3 are made from mahogany, a dense wood, whilst Fender Stratocaster guitars are made from either ash or alder wood. These types of wood are lighter and less dense than mahogany, which results in the brighter tone Fender Stratocasters are known for, and the heavier and darker tone Gibson Les Pauls are known for. It is the way that the wood responds to the vibrations that travel through it when a note is played that causes this. As discussed above, the body of a violin has certain frequencies it resonates best at. It can be applied here, and can be deduced that the denser material does not pronounce higher frequencies with the same clarity as the less dense material, therefore causing this difference in tone. To conclude, it seems that the main factor that affects the quality of a note produced on an instrument is the harmonics that an instrument produces. The fundamental frequency and harmonics that are expressed the most depends on the dimensions of the instrument and the materials. Even in the cases of the same instrument they can sound different depending on the skill of the maker. It is fascinating to realise that the reason why there are so many instruments in the world and why we are able to experience all these different sounds and feelings are essentially down to the physics of standing waves and resonance. Sources: http://homepage.ntlworld.com/terence.dwyer/The%20Harmonic%20Series%20Explained.pdf http://www.phys.uconn.edu/~gibson/Notes/Section4_2/Sec4_2.htm http://www.differencebetween.net/object/difference-between-gibson-and-fender/ http://newt.phys.unsw.edu.au/jw/violintro.html http://www.physicsclassroom.com/class/sound/Lesson-4/Fundamental-Frequency-and-Harmonics Adams S. and Allday J., Advanced Physics, Oxford, Oxford University press, pg http://skullsinthestars.com/2013/05/02/physics-demonstrations-chladni-patterns/

Lecithin Supplements Effectiveness In Weight Loss :: Lecithin Health Weight Loss Essays

Lecithin Supplement's Effectiveness In Weight Loss WHAT IS LECITHIN? Lecithin, a lipid material composed of choline and inositol, is found in all living cells as a major component of cell membranes, which regulate the nutrients entering and exiting the cell. The term "lecithin" has two definitions depending on what group is using the term. Scientists define lecithin as synonymous with phosphatidylcholine, the name for one of the principle phospholipids. On the other hand, producers of lecithin for commercial use use the term lecithin to refer to a complex mix of phosphatides and other substances that contain phosphatidylcholine. HOW IS LECITHIN SOLD TO THE PUBLIC? Lecithin can be naturally consumed through a diet including lecithin rich foods such as egg yolk, soybeans, grains, wheat germ, fish, legumes, yeast, and peanuts, to name a few. Lecithin supplements are sold to the public in capsule, powder or granular form. Lecithin is usually taken in a pill form or mixed into health shakes. Many companies advertise their supplies of lecithin as a dietary supplement on the web. Examples of supplement producers whom sell lecithin are The Herb Shop, All-Natural, Solgar, Health Revolution, Earth Legacy. Lecithin is also sold in many health food stores. These commercial forms are highly filtered. The commercial, dietary supplement form of lecithin contains less that 35% of phosphatidylcholine. (Szuhaj, 325) The various substances included and the different amounts of phosphatidylcholine ("scientific" lecithin) depend on the method of its preparation and the source from which the lecithin was taken. (Hanin, 444) most of the commercially used lecithin is derived from soybeans. (Central Soy). Lecithin is also retailed as an emulsifying agent, allowing fats to be dispersed when mixed with water. This is a great aid in the production of foods such as margarine, mayonnaise, chocolate and baked goods because it keeps foods from sticking to themselves and other surfaces. Lecithin is even used for industrial purposes. WHAT CLAIMS DO LECITHIN SUPPLEMENT SUPPLIERS MAKE ABOUT LECITHIN'S FUNCTIONS? Lecithin is promoted as a quick fix for weight loss, as well as many other diseases and ailments. Lecithin supplement producers claim that lecithin has a beneficial role in: Cardiovascular health Liver and cell function fat transport and fat metabolism reproduction and child development physical performance and muscle endurance cell communication improvement in memory, learning and reaction time relief of arthritis healthy hair and skin treatment for gallstones

Mattel Case Study

Recently Mattel faced challenges regarding their toys manufactured in China. They found out that these toys made in China have high lead content that can poison children. Mattel immediately recalled these toys, specifically: 253,000 â€Å"Sarge Cars,† â€Å"345,000 batman, 683,000 Barbie and Tanner sets and 1 million Doggie Day Care Sets (iVillage, 2007). Mattel immediately asked their retailers to recall these toys. How did the management of Mattel arrive to this kind of decision in order to solve this problem? This study will examine the decision process. Mattel believes in proper management is important to ensure the success of the company. And to be able to achieve it, a good manager is needed. Managers are vital ingredient of a company’s success because they are the ones responsible i company (Long, 1998). Ethics is also vital in an organization. Several times we hear about organizations being hit by scandal dealing with issues of ethics, integrity and trusty. In reality, several organizations are ethical and are not beset with scandal, lawsuits and investigations. The reason most organizations considered ethical are not dealing with this negative press is because many have instilled a culture of ethics and integrity. Since Mattel believes that ethics will be helpful to their productivity and survival, as contrast to what is perceived on television, for example, where people at all means do whatever they could to achieve something, even if it meant being dishonest. (p. 208) Mary Guy (1990) wrote that individuals who are considerate with regards to making ethical decisions influence the new comers of the organization, and will later on develop their own sensitivity on ethics. (p. 161) Ethics requires the decision maker to consider things based on important values. (p. 5). According to Jacobs and Jaques (1987), the skill requirement at the organizational level requires ethics because it is responsible for the organization’s reputation of their products and services. The company should respond to the social and community needs and it should also be concerned with public relations. (p. 31) The influence of ethics in decision making is crucial because the company or organization judges a situation based on what is morally right and fair for their clients or consumers. Not only will they lose their regulars if they fail, but they will also lose potential patrons (McGregor, 2004). They also base their decisions on how wise it should be. Seldom are there companies who are gearing towards unethical decisions just for the sole reason of achieving a goal (Minor, 2002). Usually, success comes with the right, ethical, decisions; and it has been proven for many years that is why organizations are required to make these sound judgments. References Guy, M.E. (1990). Ethical Decision Making in Everyday Work Situations. Westport, CT: Quorum Books Jacobs, T.O., & Jaques, E. (1987). LEADERSHIP IN COMPLEX SYSTEMS. In J. Zeidner (Ed.). Human Productivity Enhancement: Organizations, Personnel, and Decision Making Vol. 2. Volume: 2, (pp. 7-31). New York: Praeger Publishers Long, B.C. (1998) Coping with Workplace Stress: A Multiple-Group Comparison of Female Managers and Clerical Workers. Journal of Counseling Psychology. 45(1): 65 McGregor, G. (2004, October 8). Service Network. Journal of Counseling Psychology. 45(1): 65 Miner, J.B. (2002) Organizational Behavior: Foundations, Theories, and Analyses. Oxford University Press. New York: Oxford University Press. iVillage.com (2007) Mattel Toys Recalled from China. www.iVillage.com Mattel Case Study Recently Mattel faced challenges regarding their toys manufactured in China. They found out that these toys made in China have high lead content that can poison children. Mattel immediately recalled these toys, specifically: 253,000 â€Å"Sarge Cars,† â€Å"345,000 batman, 683,000 Barbie and Tanner sets and 1 million Doggie Day Care Sets (iVillage, 2007). Mattel immediately asked their retailers to recall these toys. How did the management of Mattel arrive to this kind of decision in order to solve this problem? This study will examine the decision process. Mattel believes in proper management is important to ensure the success of the company. And to be able to achieve it, a good manager is needed. Managers are vital ingredient of a company’s success because they are the ones responsible i company (Long, 1998). Ethics is also vital in an organization. Several times we hear about organizations being hit by scandal dealing with issues of ethics, integrity and trusty. In reality, several organizations are ethical and are not beset with scandal, lawsuits and investigations. The reason most organizations considered ethical are not dealing with this negative press is because many have instilled a culture of ethics and integrity. Since Mattel believes that ethics will be helpful to their productivity and survival, as contrast to what is perceived on television, for example, where people at all means do whatever they could to achieve something, even if it meant being dishonest. (p. 208) Mary Guy (1990) wrote that individuals who are considerate with regards to making ethical decisions influence the new comers of the organization, and will later on develop their own sensitivity on ethics. (p. 161) Ethics requires the decision maker to consider things based on important values. (p. 5). According to Jacobs and Jaques (1987), the skill requirement at the organizational level requires ethics because it is responsible for the organization’s reputation of their products and services. The company should respond to the social and community needs and it should also be concerned with public relations. (p. 31) The influence of ethics in decision making is crucial because the company or organization judges a situation based on what is morally right and fair for their clients or consumers. Not only will they lose their regulars if they fail, but they will also lose potential patrons (McGregor, 2004). They also base their decisions on how wise it should be. Seldom are there companies who are gearing towards unethical decisions just for the sole reason of achieving a goal (Minor, 2002). Usually, success comes with the right, ethical, decisions; and it has been proven for many years that is why organizations are required to make these sound judgments. References Guy, M.E. (1990). Ethical Decision Making in Everyday Work Situations. Westport, CT: Quorum Books Jacobs, T.O., & Jaques, E. (1987). LEADERSHIP IN COMPLEX SYSTEMS. In J. Zeidner (Ed.). Human Productivity Enhancement: Organizations, Personnel, and Decision Making Vol. 2. Volume: 2, (pp. 7-31). New York: Praeger Publishers Long, B.C. (1998) Coping with Workplace Stress: A Multiple-Group Comparison of Female Managers and Clerical Workers. Journal of Counseling Psychology. 45(1): 65 McGregor, G. (2004, October 8). Service Network. Journal of Counseling Psychology. 45(1): 65 Miner, J.B. (2002) Organizational Behavior: Foundations, Theories, and Analyses. Oxford University Press. New York: Oxford University Press. iVillage.com (2007) Mattel Toys Recalled from China. www.iVillage.com

Kelly Miller

Kelly Miller was Johns Hopkins University's  first black student. Kelly Miller was born July 18, 1863 in Winnsboro, South Carolina and died December 29, 1939. Kelly Miller was the sixth of ten children born to Kelly Miller, a free Negro who served in the Confederate Army during the Civil War, and Elizabeth Miller, a slave. Miller received his early education in one of the local primary schools established during Reconstruction and was recommended to an institute by a missionary who recognized Miller's mathematical abilities.Miller attended the Fairfield Institute in Winnsboro, South Carolina from 1878 to 1880. Awarded a scholarship to Howard University, he completed the Preparatory Department's three-year curriculum in Latin, Greek, and mathematics in two years, then attended the College Department at Howard from 1882 to 1886. Kelly Miller was a force in the intellectual life of black America for close to half a century. Miller was a mathematician, a sociologist, an essayist, and a newspaper columnist.Born in South Carolina in 1863, he worked his way through Howard University, then did postgraduate work at Johns Hopkins, the first black ever admitted to that university. Appointed professor of mathematics at Howard in 1890, Miller introduced sociology into the curriculum in 1895, serving as professor of sociology from 1895 to 1934. As dean of the College of Arts and Sciences, he modernized the classical curriculum, strengthening the natural and social sciences. Miller was a prolific writer whose articles appeared in the major newspapers and magazines of the day.In the 1920s and 1930s, his weekly column appeared in more than 100 newspapers. On African-American education policy, Miller aligned himself with neither the radicals – Du Bois and the Niagara Movement — or the â€Å"conservatives† – the followers of Booker T. Washington. Miller sought a middle way, a comprehensive education system that would provide for â€Å"symmetrical de velopment† of African-American citizens by offering both vocational and intellectual instruction. Equally active outside the university, he wrote an influential column circulated in more than one hundred newspapers across the country, assisted W.E. B. Du Bois as an editor of the Crisis magazine, and authored several important pamphlets, including â€Å"The Disgrace of Democracy: An Open Letter to President Woodrow Wilson† , and a series of essays, some of which were compiled and published as books. The best of these include From Servitude to Service , Race Adjustment , Out of the House of Bondage , and The Everlasting Stain . During the period from 1882 to 1886, while Miller attended the College Department at Howard University, he also worked as a clerk for the U. S. Pension Office for two years.Kelly Miller was appointed to the position in the Pension Office after taking the civil service examination a test prescribed by the Civil Service Act passed during the administ ration of President Grover Cleveland. Miller's greatest influence while at Howard University where his professors of Latin (James Monroe Gregory) and History (President William Weston Patton, who also taught philosophy and conducted weekly vesper services required of all students). He received a Bachelor of Science from Howard University in 1886, a Master of Arts in 1901 and a law degree in 1903.Miller continued to work at the Pension Office after graduation in 1886. Miller studied mathematics at The Johns Hopkins University from 1886 to 1887 under the direction of Captain Edgar Frisby, an English mathematician at the U. S. Naval Observatory. Frisby was also the assistant of the person who recommended Miller for graduate study, Simon Newcomb, a famous astronomer in charge o the the U. S. Naval Observatory and a Professor of Mathematics at The Johns Hopkins University. At the end of 1887, Miller asked Newcombe to recommend Miller's admission to The Johns Hopkins University to Univers ity President Daniel Coit Gilman.As Miller was to be the first African American student admitted to the university, the recommendation was decided by the Board of Trustees, who decided to admit Miller based on the university founder's known Quaker beliefs. From 1887 to 1889 Miller performed postgraduate work in Mathematics, Physics, and Astronomy. When an increase in tuition prevented Miller from continuing his post-graduate studies Kelly Miller taught at the M Street High School in Washington, D. C. , whose principal was Francis L. Cardozo.He was appointed as Professor of Mathematics at Howard University in 1890. During his service there, he introduced sociology in the curriculum and gave a new dimension to the classical curriculum during his tenure as a dean of the College of Arts and Sciences. His articles and essays were published in various magazines, newspapers and included in various famous books. He endorsed the concept of a symmetrical development through education, which o ffered both vocational and intellectual instruction. He retired as Howard University Administrator in 1935.

Machu Pichu Is Falling essays

Machu Pichu Is Falling essays In March 2001, Japanese geologists went to Machu Picchu, an ancient Incan site in the Andes Mountains, and found proof that Machu Picchu would soon be victim to a landslide. The site is famous for being one of the last Incan strongholds after Spanish conquistadores invaded in the 16th century. It is located high in the Andes, 2550 meters above sea level on steep terrain. Based on what the geologists found, it could be one of two types of landslides. First, it could be a debris flow, which occurs when the ground becomes saturated (from rain), and then mixes with the regolith and other material (example: boulders), and that creates a kind of slurry that moves down slope. Their speeds vary, but specifically will move faster when on steep terrain and when its wet. It could be this type because it rains there a lot, it is steep terrain and it is moving quickly. Secondly, it could be a rockslide, which is when land slides, quickly, as a consistent mass, down slope, usually initiated along a fracture or weakness. It could be a rockslide because the soil is shallow at Machu Picchu, rain can activate rockslides, there is already a distortion line going through the site, and it is a quickly moving landslide. There are many triggers to activate these landslides at Machu Picchu. First off, Machu Picchu is in a steep area, which lends itself to most landslides. Then another huge factor that encourages landslides is rain. It rains a lot in Oregon, around forty inches a year, but at Machu Picchu it rains around, eighty inches a year. Rain can saturate the ground and make it unstable and susceptible to landslides. Lastly, the effect of people on this area is harmful. People walking everyday on the uncertain land could have the effect an earthquake might. There are many options as to how to attempt to stop this landslide. The number of people per day that are allowed has already been lowered to 500 a day, but less would be better. Pe ...

Essay about Communication Audit Report

Essay about Communication Audit Report Essay about Communication Audit Report Company Communication Audit Due Friday, May 23 Communication Audit Report Purpose: The communications audit is an important tool for planning and evaluation in public relations. An audit does three things: 1) Reviews how well an organization communicates internally and externally. 2) Focuses on messages exchanged, media used, and the outputs and outcomes of the communications process. 3) Helps identify missing linkages or blocked circuits in the communication process. It’s an examination of an entire communication process. Doing a Communication Audit. (n.d.). Retrieved May 7, 2014, from prsa.org/Intelligence/Tactics/Articles/view/6C-129404/101/Doing_a_Communications_Audit#.U3AGd-ZdUSg Specifications: Write a communication audit report for a global company of your choice (see the list on canvas of possible companies that operate globally that Prof. Price provided. These companies are companies that operate in the West and the Middle East). The report can be of any length and should contain appendices of communication pieces, which might be in the form of links. Please turn in a copy of the case study on CANVAS. The format should be a mix of descriptive narrative, some market and media research, and evaluation and interpretation. We will follow a format similar to the process found here: ccmc.org/sites/default/files/WorkingPaper1.pdf Sections might include: 1. Overview of Company This is the exploratory part of the report. Tell the story of company, some history, including products and service provided, who the publics are (primary, secondary, internal, external, latent, etc.) Organizational structure and something about the funding/financial information. 2. Data Collection and Organization Similar to the first step in the working paper linked above, This section might be a mix of charts, examples and market research. You are building a picture of what their strategic communication process looks like. The strategy, how it is implemented and the tactic outcome (see the chart on page 3 of working paper above), should be identified, defined and organized. Because you are not a working member of the company you are collecting mostly secondary information here. By exploring the company’s website you can identify what they think they have done well and for mostly an external public. The resources explored in the library guides Wednesday will help provide a broader picture. Media clippings may also be a very useful part of your data collection. Basically you are discovering: a) What their communication plan was (find their mission statements or internal plans, but most likely you will search for a pattern in what they said/printed/communicated; you might be able

Mass Percentage - Definition and Example

Mass Percentage Mass percentage is one way of representing the concentration of an element in a compound or a component in a mixture. Mass percentage is calculated as the mass of a component divided by the total mass of the mixture, multiplied by 100%. Also Known As: mass percent, (w/w)% Mass Percentage Formula Mass percent is the mass of the element or solute divided by the mass of the compound or solute. The result is multiplied by 100 to give a percent. The formula for the amount of an element in a compound is: mass percent (mass of element in 1 mole of compound / mass of 1 mole of compound) x 100 The formula for a solution is: mass percent (grams of solute / grams of solute plus solvent) x 100 or mass percent (grams of solute / grams of solution) x 100 The final answer is given as %. Mass Percentage Examples Example 1: Ordinary bleach is 5.25% NaOCl by mass, which means each 100 g of bleach contains 5.25 g NaOCl. Example 2: Find the mass percentage of 6 g sodium hydroxide dissolved in 50 g of water. (Note: since the density of water is nearly 1, this type of question often gives the volume of water in milliliters.) First find the total mass of the solution: total mass 6 g sodium hydroxide 50 g watertotal mass 56 g Now, you can find the mass percentage of the sodium hydroxide using the formula: mass percent (grams of solute / grams of solution) x 100mass percent (6 g NaOH / 56 g solution) x 100mass percent (0.1074) x 100answer 10.74% NaOH Example 3: Find the masses of sodium chloride and water required to obtain 175 g of a 15% solution. This problem is a bit different because it gives you the mass percentage and asks you to then find how much solute and solvent are needed to yield a total mass of 175 grams. Start with the usual equation and fill in the given information: mass percent (grams solute / grams solution) x 10015% (x grams sodium chloride / 175 g total) x 100 Solving for x will give you the amount of NaCl: x 15 x 175 / 100x 26.25 grams NaCl So, now you know how much salt is needed. The solution consists of the sum of the amount of salt and water. Simply subtract the mass of salt from the solution to obtain the mass of water that is required: mass of water total mass - mass of saltmass of water 175 g - 26.25 gmass of water 147.75 g Example 4: What is the mass percent of hydrogen in water? First, you need the formula for water, which is H2O. Next you look up the mass for 1 mole of hydrogen and oxygen (the atomic masses) using a periodic table. hydrogen mass 1.008 grams per moleoxygen mass 16.00 grams per mole Next, you use the mass percentage formula. The key to performing the calculation correctly is to note there are 2 atoms of hydrogen in each water molecule. So, in 1 mole of water there are 2 x 1.008 grams of hydrogen. The total mass of the compound is the sum of the mass of the two hydrogen atoms and one oxygen atom. mass percent (mass of element in 1 mole of compound / mass of 1 mole of compound) x 100mass percent hydrogen [(2 x 1.008) / (2 x 1.008 16.00)] x 100mass percent hydrogen (2.016 / 18.016) x 100mass percentage hydrogen 11.19%

Hydrogels Term Paper Example | Topics and Well Written Essays - 2000 words

Hydrogels - Term Paper Example A hydrogel construction can be described as a three-dimensional jetty is made up of linear polymer chains with covalent connections, which are in turn connected together by further cross-connections. These cross-connections could be covalent, ionic grafts or crystal sections [2]. Hydrogels form due to polarity and hydrophilic nature of polar groups existing between the polymer chains cross-connections that render it insoluble. There are several known methods of synthesizing hydrogels, some of which are explained below. A simple method of constructing hydrogels is by crosslinking water-soluble polymers (with functional groups like -OH, -COOH, -NH2) in solution. In solution co-polymerization reactions, ionic or neutral monomers are mixed with a multi-functional crosslinking agent. The reaction is initiated thermally using UV-light, or by a redox initiator system. The solvent serves as heat sink and minimizes temperature control problems. The reaction is carried out in an organic solvent to prevent water from reacting with the crosslinking agent. Once crosslinked, the resultant hydrogels are washed with distilled water to remove any unreacted monomers, crosslinking agent, and the initiator. Equation 1 shows one such solution polymerization reaction conducted on 2-hydroxyethylmethacrylate monomers to form a hydrogel. This solution crosslinking method is often advantageous since the starting material used can be a well-characterized, purified polymer, and the crosslinking conditions required are mild enough to be carried out in the presence of an active agent. For example, poly (2-hydroxyethyl methacrylate) hydrogels are prepared from hydroxyethyl methacrylate by this method, using ethylene glycol dimethacrylate as the crosslinking agent [3]. The hydrogels synthesized can be made pH- sensitive or temperature-sensitive as required by incorporating methacrylic acid or N-isopropylacrylamide [4] as monomers. Ionizing radiation, such as Co-ÃŽ ³ or

Football envy at the UN Assignment Example | Topics and Well Written Essays - 500 words

Football envy at the UN - Assignment Example The UN Secretary General states the it is contradicting that the UN claiming to represent all the nations in this world has lesser members than even FIFA. Further it is pointed out that teams put in extra effort for their nations in the world cup because all the nation is watching and praying for their success. There are players putting in more than a hundred percent. They work hard and play with the spirit of winning as the whole nation is expectant. If the fail the government is answerable and so is the team. Such enthusiasm and determination seen in football does not have its parallel in the whole world. Annan here points out that the teams which qualify for the World Cup are actually fighting for glory. There are teams which enter the first time hoping to perform well. All of them are patriotic and energetic for a single sport-football. The Secretary General siezes this oppurtunity to plead the point that this enthusiasm an spirit should also be demonstrated in the world of human ity. Similar to the competition in sports there should be a healthy competition between thhe countries. This competition should be for peace, for moving towards development, for the best standard of living and for the betterment of humanity. If the gowernments take responisibility of such areas then progress can be guaranteed.

What were the political, strategic, and economic implications of the Essay

What were the political, strategic, and economic implications of the U.S. winning the Spanish-American War - Essay Example One political implication is that â€Å"when the balance of power in an international system is shifting, war becomes more likely when leaders’ domestic political outcomes depend on a favorable national outcome in the international system†.2 Note that the Americans, due to yellow journalism, had felt perturbed due to the atrocities that reportedly happened from the Spanish Occupation in Cuba. In return, the state leaders were seized to follow the demands of their voting public to avoid defeat in elections even though they wished for more peaceful settlement. Moreover, winning a war implies better chances in winning the masses’ heart. This move was a form of the traditional politics of forming public image and pleasing the public. Because of the Cuban War of Independence from Spain, the economy of the United States led to a downturn due to its heavy involvement in the Cuban economy. As the Cubans were freed, â€Å"the rise of the United States as a world power derived from its gains in the world economy. The U.S. share of world manufacturing production climbed...making it by far the supreme industrial nation.† 3 Winning the war against Spain may imply that the US had a hidden desire to either set Cuba free to improve the health of their economy or to emerge as a dominant world power to manipulate economic conditions for national benefits. American’s derived the main strategy of attacking Spain’s other colonies through naval bombing. â€Å"Although the war was ostensibly over Cuba, U.S. forces attacked Spain’s other colonies. This might be excused as strategically necessary — had not the United States subsequently absorbed these  ­territories† 4 In July, after Santiago had fallen and Spain had already sued for peace, U.S. forces invaded the Spanish colony of Puerto Rico. In the Pacific, a U.S. cruiser began shelling Guam and then seized

International Involvement Paper Essay Example | Topics and Well Written Essays - 750 words

International Involvement Paper - Essay Example In principle, each state must mind its own business and must respect the business of other independent states. However, in practice, this was not as easy as it seemed because these states related to each other in matters of commercial, political, cultural or humanitarian interests. Pickett (p. 13-14) added that the educational training and mental biases of historians of international relations affected their analysis of how America’s government behaved during the period. Pickett’s short article covered the whole period from the success of the American Revolution in the late 18th century to the collapse of the Soviet Union in the late 20th century. Having gained independence from England, the young American state continued to be concerned with the matter of how to guarantee its survival against European nations that were always intent on imperialism or the expansion of their respective empires through conquest. Newly independent from imperialist England, America faced a quandary throughout most of the nineteenth century that touched on the young state’s conscience: since conquest meant having to go against the freedom of other peoples and their governments, how could America justify its involvement in international affairs that may involve going to war? Pickett (1992, p. 14) cited the importance of the Monroe Doctrine as â€Å"the first and – in the nineteenth century – the most important American diplomatic principle. Through the Doctrine the United States first asserted interests in the Western Hemisphere.† The Monroe Doctrine, based on an 1823 Congressional address by President James Monroe, called for U.S. indifference to European affairs and for European powers not to interfere in the Western Hemisphere or the Americas. Thus, until the late nineteenth century, America’s policy was not to engage other nations, i.e., to be internationally isolationist. Several events in the

Crime Control (SC3031C) Essay Example | Topics and Well Written Essays - 2000 words - 1

Crime Control (SC3031C) - Essay Example e by the state through the criminal justice system† (Davies, Croall and Tyrer, 2005) Legal systems in the civilized world – whether in civil or common law jurisdictions -- have, at least in theory, given primacy to the rights of the accused, understanding that ambiguity should be resolved in his or her favor. In practice however, we see how police officers routinely violate the human rights of those they apprehend. The implicit message is that these are criminals anyway – thugs, petty thieves, gangsters, punks, drug addicts, alcoholics – and they are doing society a favor by treating them brusquely. Indeed if there is one thing that distinguishes (or should distinguish) crime control strategies in contemporary times from medieval times or less-than-modern societies, it is the regard for due process and the rights of the accused. Furthermore, crime control is attended by rehabilitation for the offender and helping him take steps towards reintegration. In contemporary times, we see a departure, albeit gradual, from strong-arm tactics. It has, after all, been proven that there is a higher incidence of crime in states where the police force is known for their brutality. For example, in states like New York and Los Angeles where there is a relatively great number of cases filed against members of the police force for misconduct, the crime rate is astronomical. The strong-arm tactics of law enforcement officers have done little to quell the rising tide of crime and have in fact exacerbated it. On the other hand, the desire to preserve society and prevent crime is equally valid. It would seem that society has been ill-equipped to come up with answers and solutions to address it definitively (Norrie, 1996). It is imperative however to disabuse oneself of the simplistic approach that is often used when analyzing crime rates. Many are wont to believe that a rise in crime rates signifies a social problem, and a decrease is something to be lauded. In fact, a rise in

Cloud computing Research Paper Example | Topics and Well Written Essays - 1750 words - 2

Cloud computing - Research Paper Example These clouds are often considered as private, hybrid or public. Research question or thesis statement of the study is – â€Å"what is the working style of cloud computing in group and personal uses and ways in which it can replace physical storage comprising of its advantages and disadvantages†. The entire study would be based on secondary research to identify the probable benefits and loophole of the mechanism. This study would even reveal the ease which is provided by cloud computing in context of group use as well as personal use. Cloud computing is a network that enables resource, information and capability sharing which makes work simpler and quicker. â€Å"Cloud computing is all about resource sharing in order to achieve economies of scale and coherence that is almost similar to utility across network† this was stated by Jon Brodkin. This statement highlights the fact that cloud computing deals with information sharing or forming a network. The foundation of the concept states it to be a broader approach of shared services and converged infrastructure. Cloud computing majorly focuses on maximizing the overall efficiency of different shared resources. The cloud resources are not only associated with sharing across multiple users but on demand are even dynamically reallocated. Some of the proponents stated that â€Å"cloud computing enables a firm to eliminate upfront infrastructure costs and be aligned towards projects which would help in differentiating their firm from competitors (Brodkin 10).â₠¬  There are two essential components of cloud computing which is known as front end and back end. Internet is the medium through which these two parts connect with each other. A sample architecture of cloud computing is given in figure1. The front end is that part which is viewed by customer or client and the back end represents the system’s cloud section. Front end encompasses the computer network and applications essential to access cloud

Crime Control (SC3031C) Essay Example | Topics and Well Written Essays - 2000 words - 1

Crime Control (SC3031C) - Essay Example e by the state through the criminal justice system† (Davies, Croall and Tyrer, 2005) Legal systems in the civilized world – whether in civil or common law jurisdictions -- have, at least in theory, given primacy to the rights of the accused, understanding that ambiguity should be resolved in his or her favor. In practice however, we see how police officers routinely violate the human rights of those they apprehend. The implicit message is that these are criminals anyway – thugs, petty thieves, gangsters, punks, drug addicts, alcoholics – and they are doing society a favor by treating them brusquely. Indeed if there is one thing that distinguishes (or should distinguish) crime control strategies in contemporary times from medieval times or less-than-modern societies, it is the regard for due process and the rights of the accused. Furthermore, crime control is attended by rehabilitation for the offender and helping him take steps towards reintegration. In contemporary times, we see a departure, albeit gradual, from strong-arm tactics. It has, after all, been proven that there is a higher incidence of crime in states where the police force is known for their brutality. For example, in states like New York and Los Angeles where there is a relatively great number of cases filed against members of the police force for misconduct, the crime rate is astronomical. The strong-arm tactics of law enforcement officers have done little to quell the rising tide of crime and have in fact exacerbated it. On the other hand, the desire to preserve society and prevent crime is equally valid. It would seem that society has been ill-equipped to come up with answers and solutions to address it definitively (Norrie, 1996). It is imperative however to disabuse oneself of the simplistic approach that is often used when analyzing crime rates. Many are wont to believe that a rise in crime rates signifies a social problem, and a decrease is something to be lauded. In fact, a rise in

Presentation of Self in Everyday Life Essay Example for Free

Presentation of Self in Everyday Life Essay A Canadian-American sociologist/writer named Erving Goffman, proposed the dramaturgical perspective or the theory of â€Å"dramaturgy† in his book: The Presentation of Self in Everyday Life, in order to explain the behavior of people. The book catered the interest of many readers as it was published initially in 1956. Not only mentioning the successful integration of the dramaturgical approach as a major contribution in Sociology, Goffman, was also criticized for the detraction of such authentic-written style of research he used as compared to the conventional researches that was used by many researchers and proponents of some theories. Goffman, as a competent and keen observant, combined different theories related to support and create his new theory of dramaturgy (Sannicolas, 1997). Moreover, the focus of this paper then, is to discuss the relevance of dramaturgy in everyday scenario of a man’s real life. Body Dramaturgy is a term popularized by sociologist, Erving Goffman, pertaining to the study of mechanisms of man’s social interactions by means of communication and â€Å"face-to face† encounters. Dramaturgy emphasizes the creation or projection of â€Å"roles† attempting to be congruent and accepted in the norms of society where a particular man or â€Å"actor† belongs in order to avoid ostracism and harmful discrimination of the majority group at their backs (an example of backstage behavior). It also functions for man to rehearse and practice one’s ideal goals for the purpose of portraying those roles into the â€Å"stage† or real world (frontstage behavior), and to be viewed by perceived viewers or onlookers (audience). The dramaturgy or dramaturgical perspective can be best understood by showing an example in some personal and professional situations. For instance, in a particular scenario, a play, an act or a drama occurs; perhaps, a person encountering an acquaintance or friend, may be â€Å"forced† in the situation to greet the person coming nearby and may therefore reveal a phony or a fake smile in order for the other person not to think negatively about the person who is expected to greet. The second person on the other hand, would and might as well return the greetings back because of the perceived â€Å"rightness† of the act as implied by the social norms and equity rules. Moreover, these two different persons may perform and engage in a talk and communicate through non-verbal gestures and of course, verbal language; these persons then, may use or show a facial mask or a facade we call in psychology, the â€Å"persona†. In a professional situation however, a good example may be the HR interviewer and the applicant (interviewee): both would have to perform their assigned and implied roles as for the HR interviewer, has to appear intimidating, serious, and straightforward with less smiles, and for the applicant’s part, one has to act as the confident but not so arrogant and aggressive projected image to impress the interviewer and has to act that one knows what one is doing and the position applying for (Sannicolas, 1997). Conclusion Further, it is concluded that the theory of dramaturgy explains the tendency of people to project rehearsed roles for the purpose of perfecting their interpersonal social skills. Sincere or not, obsequious or assertive, man’s mechanism is explained as such dominated by those internal ideal roles that is projected and performed outwards by persons in social situations (Sannicolas, 1997). References Sannicolas, N. (1997). Erving Goffman, dramaturgy, and on-line relationships. Retrieved October 31, 2008, from, http://www. dinicola. it/sit/Cybersoc%20Issue%201%20-%20Erving%20Goffman,Dramaturgy,and%20On-Line%20Relationships. htm

British Conventional Defence Policy in NATO 1979-1989

British Conventional Defence Policy in NATO 1979-1989 Kenton White Methodological Approach21813746 British Defence Policy within NATO, 1979 – 1989 Did Britain’s conventional contribution match its obligation? My research is an analysis of British conventional defence policy within NATO between 1979 and 1989. This research will critically review the plans in place for mobilising, transporting, supplying and reinforcing units in Europe, as well as the plans for Home and Civil defence of the UK. The research will cover the crisis, transition to war and war plans of NATO and the British Government. The plans will be compared with the commitment Britain made to NATO, and the real-world ability of Britain’s Government to fulfil those commitments. Britain, through its defence policy and membership of NATO, committed to provide troops, weapons, equipment, supplies, services, transport/storage and infrastructure facilities in the event of war in Europe. The research will be conducted using material from NATO, the National Archives and other Governmental departments, as well as interviews with personnel who served during the period. Using case-studies (exercises [CRUSADER, WINTEX, etc.] as w ell as mobilisation for actual combat [Falklands War, Gulf War 1991]), this research will uncover any link between the aim of defence policy and the ability to implement that policy. These case-studies sometimes expose fundamental problems in the armed forces operations. This disparity in planning and execution has a direct implication for understanding current and future defence policy and planning. Amongst the methodologies considered for this PhD were Case Studies, Small-N, Critical Discourse Analysis and those drawn from historical understanding. There is also a strong case to be made for use of the economics-based Alliance Theory[1] to explain some of the policies adopted by Britain during the period. However, this research is not attempting to validate a theory; rather it is intended to answer the question set in the title of the PhD. The question is posed in this way because the nature of the investigation and research does not require the researcher to posit a theory. It would be possible to theorise that, â€Å"Britain was not capable of fulfilling its obligations to NATO between 1979 and 1989† but in the researcher’s opinion this angle of questioning is biased. It would be possible to frame an argument thus, â€Å"Why was Britain unable to fulfil its military obligation to NATO?† but the current research does not enable that question to be confirmed as plausible so far. The answer to the original question may indeed find that Britain was unable to fulfil some or all of its obligations. The purpose of this research is not only to establish if Britain could have fulfilled its obligations, but to look at the ways in which other pressures shaped the defence policy, changing the question of defence policy from, â€Å"What do we need?† to, â€Å"How little can we get away with?† This has direct, and possibly contentious, implications for modern defence planning in a political, economic and military environment which does not have the apparent stability and predictability of the Cold War. This research is not intended to be comparative; that is it does not compare Britain’s NATO commitment with that of other NATO members. This means that broad comparative methodologies such as Small-N comparison aren’t relevant. Small-N relies to a large extent on Mill’s methods of agreement and difference[2], but since the N in this research is 1, it is impossible to compare with another event. Also, the objective of the research is not to infer or disc over an overall causality, but to identify capability and intent. There will be instances of cause and effect within the research, such as NATO force proposals causing the stated requirement from the MOD, but these are individual instances within the overall scope of the research question. The objective is not specifically the research of these causal links. Small-N seeks to identify what are the causes of a particular event, whereas I seek to understand if a goal could have been or was fulfilled. It is extremely difficult in some circumstances to define whether a particular commitment could have been fulfilled, for example, â€Å"†¦the defence of the United Kingdom base and its immediate approaches †¦Ã¢â‚¬ [3], as this is ill-defined. The research seeks to identify aspects of the defence policy which are more clearly definable. As part of the above example, Britain promised to provide, in the event of war, a certain number of ships and aeroplanes equipped to search for and attack WTO[4] ships and aeroplanes in and around the British Isles. NATO produced â€Å"Force Proposals† on a regular basis which defines exactly what is required and by when. These documents, and the supporting British Government documents, define what the commitment was, in quantitative and qualitative terms. It is then possible, using Defence Ministry documents, to compare the capabilities and numbers of available ships and aeroplanes against the NATO Force Proposals. The research relies on several case studies; two of actual mobilisation for war[5], and several exercises that tested the plans put in place for war in Europe. With regard to the two actual mobilisations, there are no theories regarding the ability of a country to mobilise, nor are there any theories which deal with the reaction to unexpected conflicts breaking out. The intention is to investigate the case-study subjects and evaluate which of the NATO plans for activation and mobilisation had been used (if any) and which had not. An assessment is then to be made of why some had been used and others not, and, for those used, whether they were met. If there was a success or failure to meet a particular planned mobilisation time or supply level, the reason for that outcome will be investigated. For these plans the analysis will need to be carried out to see if there is a correlation between the type of service/equipment plan and its success or failure. For example, if it is found that Britain was unable to fulfil a substantial number of its NATO obligations, the intention is not then to theorise that the other NATO nations could not fulfil their obligations. The intention is to identify the aspects of NATO planning which establish the force levels, identify the political and military decisions that appear to respond to and satisfy those levels, and then to see what, if any, connection exists between the two. The research is not then intended to be used to criticise, support or demonise any particular political or military viewpoint. The intention is to establish a framework by which, with historical understanding, the ramifications of budget setting and political policy can be seen to act upon Britain’s military’s ability to work either alone or in alliance with other countries to achieve an objective. Selection of the case by the dependent variable is seen as poor methodology design. But this relates to case-studies when used in a comparative fashion, and when attempting to establish the validity of a theory[6]. As mentioned above, this research is attempting to answer a question, rather than establish a new paradigm, and so the selection of the case studies is dictated by the time period, rather than by any conscious decision by the researcher. During the period, NATO states were provided with a common opponent in the WTO, one which represented a power that individual states alone could not counter. A large amount of the research material investigated so far assumes this bi-polarity, but only a few documents seek to identify, and to confirm or deny, its existence. Discourse analysis seeks to define the body of language that the research material originates from, and to discover the rationale, patterns of usage and concepts at work[7]. â€Å" †¦ a discourse is more than the sum of the utterances composing it †¦Ã¢â‚¬ [8] This assumption of a discourse by the authors is expected, as they are professional military officers or politicians, and hence have an established set of references from which they need to work. But this common structure is broader than the focus of this research, being specific to the NATO obligations. It will be useful, as part of the research, to identify the assumptions and specific areas of discourse used in the documents. We must be careful, however, to clearly identify the aspects of ‘Cold War’ discourse that are in play. The Cold War of Europe was different in many aspects, including the language used to describe it, from that of Asia. This research seeks to limit the discourse to the ‘East-West European’ confrontation. Discourse analysis may well provide insights into the patterns of thinking and assumptions made by the participants. Foucault refers to discourses as systems of thoughts composed of concepts and attitudes, based on power relationships[9]. With a long view of history, the attitudes and beliefs develop together with the subjects and words, and they are interconnected, rather than one caused by the other. Defining the ‘horizon of meaning’[10] and ‘truths’ will necessitate a definition of these for several situations; one for the general public; another for politicians; another for the military; another for business and commerce; and probably most importantly, the perceived ‘enemy’. This may provide us with several inter-related and overlapping, but different, discourses. Carr proposed the idea that one’s own views are promoted by being veiled as in the interests of all.[11] He proposed a realist view of state and power, and the national self-interest represented.[12] This, given the time period of the research, may be a more accurate description of the ‘discourse’. Reading these documents as ‘performances’ can be useful in some cases, but generally the research so far has shown that the majority of documents seek to downplay ‘performance’. The authors tend to focus on, what are to them, the facts of a particular situation. A large number of these documents were never intended to be seen by the general public, and their content is sometimes disturbing. Had they been written with an eye to future publication, the likelihood is the content would be different, as can be seen in those few items which are â€Å"polished† for public consumption. With both the original and public versions, we can see that harsh details are left out, and more general conclusions adopted. In the raw originals, difficult decisions affecting millions of people are taken. It is these raw originals which make up the vast majority of the research material for the study. Although we can never completely ignore the fact that some writers will be less analytical than others, we can use the large number of documents in cross-referencing and evaluating any particular writer’s view of a situation. Alliance Theory is a comparative analysis of two or more countries within an alliance, but the structure of the analysis can be used to establish levels of defence spending in the alliance within a standardised framework. Although this research is not directly comparative, it is useful to understand, at least in outline, the spending patterns of other NATO members, and the research will provide specific isolated instances of comparison to establish baseline measures. NATO Alliance Theory tells us that in military alliances, larger countries will have a disproportionate share of the costs of defence to the smaller countries, and uses a methodology which measures such variables as GDP, defence spending and population size[13]. Benefits deriving from the common defence are also analysed in terms of â€Å"good† provided to the populations involved. This can be employment, national and local income from arms sales and foreign investment, or spin-offs from military production that f ind their way into consumer products. Included in the analysis is an evaluation of the convergence of purpose in an alliance, which is proposed to have direct effect on the sharing of burdens within the alliance (the stronger the convergence, the greater the disproportion of burden sharing.) There are several areas of investigation that must be included in this research to make it valid. Not only will the capability of the military be investigated, but the political will to make unpopular and financially costly decisions, and the overall effect of policy within collective defence. The methodology planned for this research is an amalgam. It will use a mixture of quantitative and qualitative research, dealing with a range of subjects from the number of NATO small-arms ammunition rounds kept in War reserve for the front line troops to use in case of war, to the ability of the British Government to mobilise sufficient transport to move 300,000 US and Canadian reinforcements and their associated equipment from ports and airports around the country to the European Continent. A large part of the analysis will involve the reviewing of financial and material contributions to NATO, set against the force proposals. This information will be obtained from British Government and MOD p apers. Financial data must be analysed with a solid baseline which takes into account inflation, foreign exchange and varying unit costs. The research will analyse particular aspects of defence policy that can be quantified directly, for example the provision of naval vessels committed to NATO’s Eastern Atlantic command in the event of a war, and compare the actual available naval vessels and their capabilities. Such comparisons can be applied to a variety of circumstances from tanks to hospital beds to ammunition reserves. The data will also analyse the cost of Home/Civil Defence as part of the Defence budget, and allow a conclusion to be drawn as to whether this fulfilled any NATO obligation, for example Key Point Defence[14], or whether it provided a positive benefit to Britain (as defined within Alliance Theory). The exercises mentioned as case studies will be analysed using counterfactual conditions taken directly from MOD exercises of the period which best reflect the p erceived threat. The military, political and social awareness of the demands of the BAOR and Home/Civil Defence will be assessed here. Using an historically informed appreciation of the broader events of the time, the qualitative and quantitative findings mentioned above can be brought together to comprehensively answer the research aims. It is axiomatic that research such as this cannot be undertaken without a long view of the history of British defence and foreign policy. Britain had, for the previous 200 or more years, focussed much of her foreign and military policy on maintaining a balance of power in continental Europe. This allowed her to focus on Imperial expansion, and latterly on securing trade-routes and supply. Membership of NATO, and the efforts put into that membership must be seen in context, otherwise certain events and policies will be misunderstood. King, Keohane and Verba state that, â€Å"All good research can be understood †¦ to derive from the same underlying logic of inference.† [15] There is no one methodology that fits the research being undertaken, as it does not aim to prove or support a theory. Rather it seeks to understand and answer a fundamental question that is still relevant today, namely can the defence policy fulfil its aims? Alliance theory can aid in an analysis of the quantitative data, providing an assessment of the benefits to Britain of its NATO role, and the costs associated with it. The fact that one methodology does not fit the research does not mean that aspects of that methodology cannot be used. A criticism that may be levelled at this research is that it doesn’t have a recognised methodology, in the way that Small-N or Discourse analysis is recognised. However, the final methodology must be designed with rigour in mind, such that it answers any criticisms of structure and coherence within the framework of the required research. Word Count:2866 1 of 5 [1] Mancur Olson and Richard Zeckhauser, ‘An Economic Theory of Alliances’ (RAND Corporation, 1966), RM-4297-ISA. [2] Stanley Lieberson, ‘Small Ns and Big Conclusions: An Examination of the Reasoning in Comparative Studies Based on a Small Number of Cases’, University of North Carolina Press, 1991. However, a different perspective on the use of Mill’s methods in Small-N analysis is proposed see Goldstone quoted in Mahoney, p388 [3] Statement on the Defence Estimate 1979 – The National Archives, CAB 129/205/3 [4] The Warsaw Treaty Organisation of Friendship, Cooperation and Mutual Assistance was formed in 1955 [5] 1982 Falklands War and 1991 Gulf War. Although the Gulf War is outside the timescales adopted for this research, the plans in place will be those developed during the period under review. [6] Stephen G. Brooks and William C. Wohlforth, From Old Thinking to New Thinking in Qualitative Research, International Security, Vol. 26, No. 4 (Spring, 2002), pp. 93-111 [7] John Tosh, The Pursuit of History: Aims, Methods, and New Directions in the Study of Modern History, 4th ed (New York: Longman, 2006), p. 195. [8] Professor Louis de Saussure, Pragmatic Issues In Discourse Analysis, Critical Approaches to Discourse Analysis Across Disciplines 1 (1), 2007, p179 [9] Derek Hook, Discourse, knowledge, materiality, history : Foucault and discourse analysis, Theory and Psychology 11 (4), 2001, p521 – 547. [10] Powerpoint presentation, Dr Andreas Behnke, PIM56, Spring Term 2014 [11] Howard Williams, Moorhead Wright and Tony Evans, eds., A Reader in International Relations and Political Theory (Buckingham: Open University Press, 1993), pp. 179–180. [12] John Mearsheimer, E.H. Carr vs. Idealism: The Battle Rages On (Sage Publications, 2005) [13] Olson and Zeckhauser. [14] Key Points include ammunition stores, communication centres, Early Warning systems amongst a host of other locations which could be defended with deadly force, even before the outbreak of a war. [15] King, Keohane Verba, Designing Social Inquiry, Princeton University Press, 1996, p 4