Contemporary issue in marketing - Airline industry on service quality Essay

Contemporary issue in marketing - Airline industry on service quality and relationship marketing - Essay Example Airline industry is a key economic strength of any country because airline industry has big impact on other industries such as manufacturing, finance and tourism. Presently, the worldwide airline industry comprises more than 23,000 aircrafts, offers service to more than 3700 airfields all over the world. In the year 2006, it had been calculated that approximately 28 million flights transported more than 2 billion passengers worldwide. For the last 20 years, the air travel had increased considerably by 5%. In the US, the aircraft industry contributes 8% of GDP (MIT, n.d.). According to IATA (International Air Transport Association) the forecasted global air journey increased almost 5% annually from the year 2000–2010. The most dynamic growth of aviation industry had been seen in Asia/Pacific region compared to Europe and North America. In Asia/Pacific region the aviation industry is increasing by almost 9% annually. In the 1990s, the aviation industry had suffered heavily due t o economic recession and Gulf war. The member airline of IATA had experienced losses of almost 20.4 billion USD from the year 1990 to 1994. Subsequently, Aviation industry had realised the importance of service and customer relation and thus certain airlines had invested a lot to improve the quality of service offered to customer. Many new attractive strategies had been introduced to draw and retain customers (Standford University, 1999). Importance of Service Quality in Airline Industry In aviation industry the competition is strong and it is growing rapidly. The airline companies had realised the need for providing more attention towards customer in order to face the competition because customers are the primary element of every business. Good customer satisfaction can bring profitability to an airline company and it can be achieved by good service. An efficient service quality is characterised by good customer segmentation, tailored service, measuring the feedback of customer and measurement of company performance (Bozorgi, 2007). Customer satisfaction is the feeling or attitude towards a service. If a customer is satisfied about the service, in future the customer will engage in purchasing the service again. Thus, customer satisfaction and service quality is interrelated with each other. The reason for dissatisfaction in aviation industry can be caused by late departure of flight, reservation of ticket, poor catering service and bad attitude of air crew members towards customers (Bozorgi, 2007). In the year 1987 and 1988, the bad customer service had been recorded in the US aviation industry regarding flight problem, reservation problem, and refund of money, customer service, smoking activities, tourism issues and others. These factors have led to dissatisfaction of customers, and for that reason the customer complaints had grew over 500% in the year 1987 (Bozorgi, 2007). Perceptions of customers and service quality are useful in forecasting the effectiven ess of a company. Many companies intend to employ customer service based

Self-Awareness Understanding Essay Example for Free

Self-Awareness Understanding Essay The short story Jonathan Livingston Seagull says a lot about self-awareness. At the beginning of the short story in part one the seagull Jonathan Livingston Seagull is beginning to become self-aware by focusing on trying to become the perfect seagull. In his progression to be more than the average seagull, by learning to fly he is learning about self-awareness. During his practices he begins to see what he truly can do and what the Flock is missing out on. This short story tells me that going along with everyone else and not thinking for myself or about my own actions inhibits my learning to become independent and fully realize the self. By doing what he wanted to do, Jonathan found out what the Flock was missing out on. When he tried to explain the dilemma the Flock was in they ignored it and threw out this attempt at change. It was a terrible loss for the Flock, but tremendous gain for Jonathan. Being outcast from the Flock allowed him to further excel in his self-awareness capabilities. He had a clear perception of what he was. The two seagulls who lead Jonathan to a â€Å"higher place†, which had been exposed to this way of thinking, helped Jonathan on his path. This may say that in order to be fully self-aware one must accept others with that similar way of thinking. In doing so one can spread the knowledge to others who are less self-aware or not self-aware at all, like to individuals who are hindered by their chains of routine and their disability to think for themselves. This story promotes self-awareness by making the main character venture off on his escapade that is viewed as negative by the Elders. They see his methods as wrong and â€Å"un-seagull like†, whereas Jonathan sees it as how seagulls should be. The Elders’ minds are clouded and they, along with everyone else in the Flock who adheres to the Elders’ words are not self-aware. By going on this unconventional adventure to better himself, the story speaks to me that I shoul d also become more self-aware or master the ability. To me it seems as if the Jonathan could be me and the Flock is supposed to be the rest of the world, and in taking this class I am going on his journey to another world with a few select others who are on the same path (the other students in this class). I feel as if the author wants the reader to develop his or her own self-awareness by focusing on his or her own personality and behavior. Only by learning about myself and reviewing what I do can I fully develop my self-awareness. Others cannot teach it to me. They can only teach me to teach myself. I cannot simply read about being self-aware to master it. I must place myself in worldly situations and learn from each and every experience. I am separate from the environment and other individuals. When I want good, solid information, I turn to the experts. So, who am I going to turn to for information about myself? Who is the expert? I am. Does a friend, a therapist, a minister, my hero, my parents know more about me than I do? They cant. I live in my skin and mind 24 hours a day, 7 days a week, 52 weeks a year, day in and day out. No one is closer to me than me! The answers are in there, perhaps all I need to solve these riddles is a useful question. In truth, I do not remember if I practice self-awareness regularly. My memory isn’t too good, so remembering this does not always go as smooth as I would think. I am however very self-aware, so I must have done it right over the past years. Thinking back on times I do remember, I can examine those experiences in which I felt certain ways and why. That train of thought can help in teaching me about me. A personal example is the time I gave a speech in Public Speaking and recorded myself talking. This was an excellent way to get to that part of me. By going back and watching that video I learned a great many things about myself that I previously had not. If we had recordings of our daily lives I think it would be easier for people to be self-aware because most of the time people do without thinking. If I had that back up it would greatly increase learning about my own self. Also, living in a country in which I was not born is a great help in understanding my individuality. It helps because I do not just flock to join crowds because I know what I am not. I think it would be a great help to go to another place and experience a different culture especially if it is far different than the original. It can quickly show how much of an individual a person is. I think that is how Jonathan Livingston Seagull developed his self-awareness so quickly. He did not fit in with the rest of his Flock even when he tried to be like them. He promised he would not go back to his previous ways of individualism, but he could not keep his promise because it was not who he was. It’s funny how people say, â€Å"How can I be someone besides myself?† Until one looks in a mirror and says, â€Å"Wait, that’s not me, is it?† To choose to be myself I have to be what I want, do what I want, and feel what I want. Following others’ ways of living causes them to become just like the person they are following. To be myself I have to make my own path and separate myself from everyone else. I must watch myself and get to know myself by observing my actions because I have not a clone to inquire about. It would be much easier, but sadly we have only ourselves to rely on in the situation that is self-awareness. Until people learn this, they are flawed and not truly who they claim to be.

Effects of Exercise as a Treatment for Depression

Effects of Exercise as a Treatment for Depression The objective of the literature review is, to examine research to find if using exercise as a treatment for depression has an effect. Depression affects a lot of people and is commonly treated with medicines and therapy (DeRubies, Siegle, Hollon, 2008) but exercise is rarely used as treatment. The aim of this review is to explore the efficiency of exercise being used as a treatment. Only literature written in English, and published no longer than 10 years ago, (2007) will be used to remain up-to-date. A minimum of 8 main pieces of literature will be used to make the review detailed enough. The main way that articles and journals will be found is from using PubMed. Other sources will also be used including SHU library gateway, Sheffield Hallam Library and ProQuest. The method of this study is to explore different types of study, and explore how they are carried out, and what their results are. These will be concluded in a table and discussed in more detail below. Search used on PubMed Amount of results Effect of exercise as treatment for depression 2664 Effect of exercise as treatment for depression (filtered to the last 5 years) 887 It has been known for a long time that exercise has a benefit for physical health (DoH, 2011) but not must is know about defined mental disabilities. They state that exercise helps to control stress levels but dont state whether it can help with depression and other mental disabilities such as anxiety. Depression can be explained as People with depression may experience a lack of interest and pleasure in daily activities, significant weight loss or gain, insomnia or excessive sleeping, lack of energy, inability to concentrate, feelings of worthlessness or excessive guilt and recurrent thoughts of death or suicide. (APA, 2017). With one in 6 adults in the UK having a mental health problem such as depression and anxiety (Mental Health Foundation (MHF), 2016) it is very prevalent and a lot must be done to try and reduce peoples symptoms. Whilst the MHF state that the prevalence is one in 6, Evans, Macrory and Randall (2016) believe that prevalence is closer to 20% so a more detailed review will be needed to conclude this. 22.5% were reported as women and 16.8% were reported as men, detailed research is needed to be try and work out why this is the case (Evans, Macrory, Randall, 2016). Depression is the most common mental health problem around the globe, closely followed by anxiety (W HO, 2016) showing that is isnt just a problem in the UK. NICE (2016) recommend that exercise could potentially be used as a helpful activity for reducing levels of depression considered mild to moderate, but seem to have limited data to back that up so further analyzing will be needed to be able to conclude this. Main Studies used Study Limitations Conclusion (Silveira et al., 2013) Various age groups were used result in in-conclusive data. Exercise seemed to influence levels of depression but more examining needed to conclude the result. (Kvam, Kleppe, Nordhus Hovland, 2016) Some articles used were likely to accidently exaggerate the effects of the exercise. Exercise can be used as an effective intervention within clinical conditions. (Jaffery, Edwards Loprinzi, 2017) Number of candidates used was limited. As little as 10 minutes of exercise may influence mood levels. (Danielsson, Papoulias, Petersson, Carlsson Waern, 2014) Small sample size. Exercise can have a positive influence. (Carvalho et al., 2011) Very small size. Only 33 used. Moderate exercise may contribute but it isnt statistically significant. (Chandler et al., 2012) The trial took part in one place in the country. Exercise did not seem to have a large effect at all. Silveria et al, (2013) carried out a systematic review exploring the effects of activity on clinically depressed patients. Initially their searches came up with 1288 results, this was reduced to 10. They could conclude, from looking at these 10 studies that exercise has a moderate effect on depression levels. Within these studies, all participants were at least 18 years old. Their results showed a 0.61 reduction in the standard deviation of the 10 studies after initial exercise was carried out. Limitations of this study are that due to the fact the participants had all been diagnosed with clinical depression, it limited the number of participants. Of the studies that were used, 7 studies used only aerobic exercise, 1 used just resistant exercises and 2 used both aerobic and resistance exercises. When the data was analyzed, they concluded there was a 0.61 change in the standard deviation. There was no statistical significance between the aerobic and resistance groups so this data was merged together. This review concluded that exercise could potentially be a good addition to anti-depressants. Kvam, Kleppe, Lykkedrang, Hilde and Hovland, (2016) carried out a similar systematic review exploring randomized controlled trials. The aim was to explore exercise as a treatment for depression. They researched for databases for relevant scientific trials and 23 trials were used. They had a combined total of 977 participants. From these 23 trials, they could conclude that exercise can have a moderate to large effect on depression when compared to control conditions giving a g-value of -0.68. Whilst this is good, upon a follow-up, this had gone down to -0.22 making it largely insignificant. A g value is a way of measuring the differences in standard deviations (McDonald, 2014). Some of the limitations of this could be that some trials may have overexaggerates the results unintentionally. All patients used were clinically depressed so this may not give an accurate representation for most of the population. This shows that exercise may influence depression levels but increase is limited . Cooney et al. (2013) agree that exercise may have an affect but this may be very minimal. They add that there is no evidence to decide if exercise has more of an effect than conventional medicines. Jaffery, Edwards and Loprinzi (2017) carried out a randomized control intervention and the aim was to evaluate the effect of exercise on depression. The way they carried this out was to split the group of 88 participants into 4 groups of 22. Their mood scores and levels of depression were taken before and after exercise had been done using the POMS questionnaire (Mackenzie, 2001). This is a very good questionnaire that helps to work out the levels of certain moods in someone. Jaffery, et al. (2017) state in the table included in the report that report overall mood was increased, lowering the scores on the tables. It was also reported that depression levels were decreased as well. They found that by doing a small amount of exercise (5/ 10 minutes) it is possible to vastly increase mood levels. Dusseldorp et al., (2010) agree with the fact a small amount of exercise could help improve the levels of depression. The main limitation of this study is that it does not have many participants leading to a risk of over concluding that the results are relevant for the population. Danielsson, Papoulias, Petersson, Carlsson and Waern (2014) created a three-armed randomized control trial of evaluating the effect of 2 add-on treatments, exercise and basic body awareness therapy (BBAT) (Skjà ¦rven Sunda, 2015). This trial has 62 participants that were all on anti-depressants (Danielsson et al., 2014). These were then split into 3 groups, 2 intervention groups and 1 control group. The groups had 10 weeks of aerobic exercise or BBAT. The main assessment figures were levels of depression in the candidates. This was measured using the MADRS scale (Williams Kobak, 2008). The results were taken by a blinded assessor so that they could be impartial. The results after the intervention group partook in exercise was a reduction in MADRS score by -10.3. With the highest score being 60 (FDA, 2007), a reduction by 10 is very good. Some limitations of this could be the fact there was a relatively small size of sample and people may have been overly optimistic with how their depression levels had changed. This agrees with the results about that exercise can have a positive effect on severe depression but a lot of persuasion would potentially be needed to motivate somebody to do this. Carvalho et al., (2011) looked at the impact of moderate exercise on depression. This article was a two-armed study. Initially 150 people were interviewed for the trial but this was cut down by random selection to 33 participants. These participants were then put into 2 groups, 11 used just antidepressants and 22 people participated in exercise. The 22 participants taking up the exercise took part in daily walks for 30-45 minutes for 12 weeks. One of these was assisted with a research fellow. The exercise group had an average reduction of 6 .84 on the hamd17 scale (GlaxoWelcome, 1997) This is not very high but it still implies that there is a benefit of using exercise as a treatment for depression. Of the exercise group 25% of the group had remission but there was no way to conclude that this was due to the exercise. There was a very limited amount of people used, with only 33 it is hard to made statistically significant results. Carvalho et al., (2011) concluded that if people stuck to the strict 12-week exercise program it may lead to a lower level of depression alongside with anti-depression tablets. Chandler et al., (2012) explored the effects of forced exercise as a treatment alongside anti-depressants. They used 361 people who had all visited their GP with self-diagnosed symptoms of depression who were then assessed by the GP. All candidates were required to have a score of 14 on the Beck scale (APA, 2016). It was a 2-arm parallel intervention. The main measurement was self-measured depression levels using the beck scale. This was followed up after 4, 8 and 12 months as well as this their depression symptoms were checked 8 and 12 months after. After collating, all of the data and summarizing it, there was no statistically significant change. There was a mean beck score reduction of 0.54. The people within the intervention group reported an increase in physical activity. It was also noted that the exercises had not reduced the number of anti-depressants people were taking. For this information, they were able to conclude that there was no real benefit of partaking in this form of exercise for depression levels. Due to the trial using 361 people it is fair to say this could e an accurate representation of population on a local level. The vast majority of literature found had a limited amount of people being used in the trials. (Danielsson et al., 2014), (Carvalho et al., 2011) and (Jaffery et al., 2017) all used less than 100 participants in their studies. This makes it very difficult to use the data for creating a definitive conclusion. Some of the data that was used was very specific, Silveria et al, (2013) used only research projects that had severe depression and not low to medium depression. This would make the results less relevant for the rest of people with depression but not classed as severe. The purpose of this literature review was to examine if exercise can be used as an effect treatment for depression. From looking at the evidence, over the last 5 years more and more research has been done around this field and this will continue to keep going. The clear majority of the articles that have been viewed above have concluded that along anti-depressant drugs, exercise can have a positive effect on depression. In most cases this just reduced it but in one, some of the candidates lots their depression symptoms all together (Carvalho et al., 2011). Whilst this was the case, many reports very limited improvements in depression levels that were difficult to conclude were solely down to the exercise. References   APA (American Psychological Association). (2017). Depression. Retrieved from: http://www.apa.org/topics/Depression/ Carvalho, Serafim; Fonte, Daniela; Mota-Pereira, Jorge; Ramos, Joaquim; Ribeiro, Jose Carlos; Silverio, Jorge. (2011) Moderate exercise improves depression parameters in treatment-resistant patients with major depressive disorder. Journal of psychiatric research. Vol 45 Is 8. Pgs 1005-1011. Chalder Melanie, Wiles Nicola J, Campbell John, Hollinghurst Sandra P, Haase Anne M, TaylorAdrian H. (2012). Facilitated physical activity as a treatment for depressed adults: randomised controlled trial. BMJ. 2012; 344 :e2758 Cooney, Gary M; Dwan, Kerry; Greig, Carolyn A; Lawlor, Debbie A; Rimer; Jane; Waugh, Fiona R; McMurdo, Marion; Mead, Gillian E. (2013). Exercise for Depression. Cochrane Common Mental Disorders Group. Doi: 10.1002/14651858.CD004366.pub6 Danielsson, Louise; Papoulias, Illas; Petersson, Eva-Lisa; Carlsson, Jane; Waern, Margda. (2014) Exercise or basic body awareness therapy as add-on treatment for major depression: A controlled study. Journal of Affective Disorders. Vol 168. Pgs 98-106 DoH (Department of Health). (2011). Physical activity benefits for adults and older adults. Retrieved from: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/541233/Physical_activity_infographic.PDF DeRubies, Robert J; Siegle, Greg J; Hollon, Steven D. (2008). Cognitive therapy vs. medications for depression: Treatment outcomes and neural mechanisms. Nature Reviews Neuroscience. Vol 10. Pgs 788-796 Evans, J.; Macrory, I.; Randall, C. (2016). Measuring national wellbeing; Life in the UK. Retrieved from: www.ons.gov.uk/peopelpopulationandcommunity/wellbeing/articles/measuringnationalwellbeing/2016#how-good-is-our-health FDA (Food and Drug Administration). (2007) Description of the Hamilton Depression Rating Scale (HAMD) and the Montgomery-Asberg Depression Rating Scale (MADRS). Retrieved from: https://www.fda.gov/ohrms/dockets/ac/07/briefing/2007-4273b1_04-descriptionofmadrshamddepressionr(1).pdf GlaxoWelcome (1997) The Hamilton Rating Scale for Depression. Retrieved from: http://healthnet.umassmed.edu/mhealth/HAMD.pdf Jaffery, Annese; Edwards, Meghan; Loprinzi, Paul. (2017). Mayo Clinic Proceedings, Rochester. Vol.92.3, pgs 480-481 Kvam, Siri ; Kleppe, Catrine Lykkedrang ; Nordhus, Inger Hilde ; Hovland, Anders. Journal of Affective Disorders, 15 September 2016, Vol.202, pp.67-86      Ã‚   Mackenzie, B. (2001) Profile of Mood States (POMS) Retrieved from: https://www.brianmac.co.uk/poms.htm [Accessed 22/3/2017] McDonald, John. 2014. Handbook of Biological Statistics. Sparky House Publishing, Maryland. Retrieved from: http://www.biostathandbook.com/gtestgof.html# Mental Health Foundation. (2016). Fundamental Facts About Mental Health. Retrieved from: https://www.mentalhealth.org.uk/publication-download/fundamental-facts-about-mental-health-2016 Nice (2016) Treatments for mild to moderate depression. Retrieved from: https://www.nice.org.uk/guidance/cg90/ifp/chapter/treatments-for-mild-to-moderate-depression Salehi, Iraj ; Hosseini, Seyed Mohammad ; Haghighi, Mohammad ; Jahangard, Leila ; Bajoghli, Hafez ; Gerber, Markus ; Pà ¼hse, Uwe ; Kirov, Roumen ; Holsboer-Trachsler, Edith ; Brand, Serge. (2014) Journal of Psychiatric Research, Vol.57, pp.117-124 Silveira, H ; Moraes, H ; Oliveira, N ; Coutinho, ESF ; Laks, J ; Deslandes, A. (2013). Neuropsychobiology. Vol.67(2). pp.61-68 Skjà ¦rven, Liv Helvik; Sunda, Mary Anne. (2015) Basic Body Awareness Therapy (BBAT) Movement Awareness, Everyday Movements and Health Promotion in Physiotherapy. Retrieved from: http://fysioterapeuten.no/Fag-og-vitenskap/Fagartikler/Basic-Body-Awareness-Therapy-BBAT-Movement-Awareness-Everyday-Movements-and-Health-Promotion-in-Physiotherapy Williams, Janet B W; Kobak, Kenneth A. (2008) Development and reliability of a structured interview guide for the Montgomery-Ã…sberg Depression Rating Scale. The British Journal of Psychiatry. Vol 193. Pgs 52-58 World Health Organisation (WHO). (2016). Mental health: A state of well-being. Retrieved from: www.who.int/features/factfiles/mental_health/en/

The Knights of Labor Essay -- Labor Issues

The Knights of Labor represented the pinnacle of the up lift labor movement. They, at one time, had membership that numbered in the hundreds of thousands and nearly hit a million members. This organization was unique in its time because it espoused many of the ideals we hold today as statutory for an ethical and equitable society as well as employee and employer relationships. The Knights of Labor did not begrudge industry or capitalism, moreover they were less of a concern than the organization’s larger goal to protect and promote social equity in labor and society, for the common man. The organization was distinctive for is time. There were other labor unions, but the Knights supported trade craftsmen, common laborers, and worked for the well being of both. According to Dessler (2011) â€Å"the Knights of Labor had engaged in a class struggle to alter the form of society, and thereby get a bigger chunk of benefits for its members† (p.544-545). In contrast the American Federation of Labor (AFL) concentrated on practical concerns. â€Å"Samuel Gompers aimed to reach the same goal by raising day-to-day wages and improving working conditions† (Dessler, 2011, p. 545). Rituals and rites, secrecy, and a belief that labor was a key component to the industry of the country and as such should also have a voice in the organizations, community, and country the supported the ideas of their organization. The preamble of the constitution of the Knights of labor spells out the main goals of the organization. According to Kaufman 2001, The Knights listed their principal aims as to bring within the folds of organization every department of productive industry, to secure to the toilers a proper share of the wealth that they create, to educate wo... ... of Labor Unions in Labor Markets. In R. C. Free (Ed.), 21st Century Reference Series. 21st Century Economics (Vol. 1, pp. 163-172). Thousand Oaks, CA: Sage Reference. Retrieved from http://go.galegroup.com.library3.webster.edu/ps/i.do?id=GALE%7CCX1700400026&v=2.1&u=edenweb_main&it=r&p=GVRL&sw=w Dessler, G. (2011). Human resource management. Upper Saddle River, NJ: Prentice Hall. Kaufman, J. (2001). Rise and Fall of a Nation of Joiners: The Knights of Labor Revisited. Journal of Interdisciplinary History, 31(4), 553. Retrieved from http://www.jstor.org/ stable/206859 Kemmerer, D., & Wickersham, E. (1950). Reasons for the growth of The knights of labor in 1885-1886. Industrial & Labor Relations Review, 3(2), 213-220. Retrieved from http:// library3.webster.edu/login?url=http://search.ebscohost. com/login.aspx?direct=true&db=sih&AN=6447264&site=ehost -live

Probation and Parole: Good or Bad Alternatives to Incarceration Essay

The crime problem is ever before the eyes of the society, and the financial and human costs of attempts to deal with it are the focus of much attention not only from the criminal justice system; it is of hot interest in the media, during public and parliamentary debates (Tonry â€Å"Punishment Policies† 6). Political lead ¬ers, no less than ordinary citizens, are concerned about the hardship and jeopardy that prison life inflicts on criminal offenders, yet they are justifi ¬ably fearful of the consequences for society if criminals are not incarcerated (Geerken & Hayes 552). This ambivalence pervades the central question that the probation/parole system seeks to answer: how can prisoners be released to supervised liv ¬ing in the community without endangering society? As permanent reformation of criminal justice system is on in the U. S. , reformers’ passions and persistence continue unabated. In every state and the federal system, calls are made for sentencing guidelines, mandatory penalties, and â€Å"three-strikes† laws; for more use of community penalties; for crime reduction through deterrence and incapacitation; and for crime reduction through treatment and prevention (Tonry â€Å"Sentencing Matters† 103). Such focus on the issue of alternatives to imprisonment of offenders signifies great importance of the question of efficacy of existing parole/probation system. The purpose of this study is to explore the extent to which parole and probation resolve the problem of declining crime rates and accomplish two-fold task: ensuring smooth adjustment of ex-prisoner/convict to society, while at the same time protecting society. Toward this end we will consider the essence of parole and probation, examine how their effectiveness is evaluated, analyze statistics on the recidivism rates for those on probation and parole, explore factors influencing such rates, and make a conclusion. According to estimations, any given year during last few decades about 4 million offenders in the U. S. are on state or federal probation or parole (Roberts & Stalans 34). It means they are liberated from prison and allowed to stay under surveillance among the rest of the society while they accommodate to life in the free community. Probation and parole are similar in being substitutes for impris ¬onment. Probation offers full-fledged diversion, especially for offenders not previously exposed to incarceration, while parole short ¬ens the exposure to imprisonment (Petersilia 566). Probation is a treatment program in which final action in an adjudicated offender’s case is suspended, so that he remains at liberty, subject to conditions imposed by or for a court, under supervision and guidance of a probation worker. The word â€Å"probation† derives from Latin, its root meaning being â€Å"a period of proving or trial† (Tonry â€Å"Punishment Policies† 7). Probation program is designed to facilitate the social readjustment of offenders. The program rests upon the court’s power to suspend sentence. The probation period is served in the community rather than in a correctional institution. Should the probationer seriously breaches the conditions imposed, probation may be revoked, in which case the court will invoke the appropriate penalty (Petersilia 567). The word â€Å"parole† stems from French, meaning â€Å"promise†. Probably the term was first used in a correctional context in 1847, by Samuel G. Howe, the Boston penal reformer (Champion 163). Like probation, parole is a treatment program. But the parolee, unlike the probationer, has served part of a term in a correctional institution. His release is conditional, contingent upon satisfactory behavior. He is under supervision and treatment by a person trained in parole work (Petersilia 563). Both approaches are less costly to administer than the prisons because full surveillance and provision of basic needs for life are not necessary and be ¬cause human services in the community as those accessible to all residents can become available. To differing degrees, the two approaches contribute to preserving family ties, when such ties exist, and enable willing offenders to provide economic support for dependents (Tonry â€Å"Punishment Policies† 9). The return of convicted offenders to the community under supervision is authorized with some degree of official optimism that the selected individuals will undertake positive behavioral change either because of their self-correction or the influence of benign community forces (Geerken & Hayes 554). A common gauge of probation/parole effectiveness is recidivism of parolees and probationers (Allen 5). Some of them are returned to prison or changed to a different treatment program, depending upon whether they violate conditions of their probation/parole or commit new crimes and are convicted of them. With the rapid growth of community corrections, a greater variety of treatment programs exist to accommodate clients’ needs. Thus, for instance, eligible parolees may be permitted to participate in work or educational release options. Other parolees may be allowed weekend visits with their families. Yet others may be placed in halfway houses where they can readjust to community living from the more highly regimented prison environment (Champion 169). Statistics shows that in the U. S. around 2,000 community correctional programs are functioning, and a number of them are sponsored by the state. Many of the states’ probation and parole agencies currently experience an excessive caseload. For instance, in California and New York often the caseload per one agency officer amounts to 400 clients, although in countryside it is about 25 clients (Petersilia 574). This, unsurprisingly, leads to lowering efficacy of probation/parole programs. Thus, according to various estimations, just no more than 62% of parolees and probationers successfully accomplish their probation/parole period. Empirical studies demonstrate that two thirds of them perpetrate new offences within the period of three years after their sentence completing (Allen 4). Moreover, those on probation/parole often commit grave crimes such as murders; many are under court orders to undergo a course of medical treatment for their alcohol/drug addiction. About 300 thousand probationers are registered in the list of probation/parole agencies as absconders which means, actually, they are just hiding and ignore criminal justice system (Petersilia 571). Scholars exploring the topic of probation/parole effectiveness on the basis of empirical evidence often admit that parole surveillance has been shown to produce an unsatis ¬factory human relationship without proven effect (Tonry â€Å"Sentencing Matters† 132). Thus, as they argue, parole revocation, influenced by bureaucratic considerations, is an unfair process. Parole assistance, impaired by its linkage with surveillance and revocation, may do some good, but there is little evidence to this effect (Champion 173). But because release, surveillance, and assistance are late interventions in a person’s criminal history, parole can be only partially blamed or credited for outcomes – principally the degree of recidivism – that have a complex of causes (Roberts & Stalans 42). So, it is difficult to evaluate the effectiveness of probation and parole by themselves. Nevertheless, any evaluation must begin by reviewing the goals of probation and parole. The first and most frequently cited of both are to protect society and to help the person committed offence as it was mentioned above. This means protecting society from crime and helping the probationer/parolee toward a crime-free life, in short, to reduce criminal behavior. No one could quarrel with this goal, but efforts to achieve it are based on the theories of incapacitation and rehabilitation, with their consequent difficulties and costs: preventive incarceration of prisoners who might not return to crime and the errors, waste motion, and false hopes of treatment programs (Geerken & Hayes 551). It is evident, that the most effective community protection is that which results from change within the offender, so that he/she no longer wants to aggress against society. But statistics cited above confirms how difficult is to implement those theories into practice to achieve such inner transformation of ex-offender. In his tough and straight-out article George Allen, governor of Virginia, regards pretty high recidivism rates in the U. S. as a direct result of light sentencing policy and application of probation and parole programs (5). Surveys of public opinion demonstrate that majority in the society agree with such view. Thus, four out of five Americans acknowledge that they would be more likely to vote for a political candidate who advocated harsher sentencing (Roberts & Stalans 31). Allen argues that â€Å"3 out of every 4 violent crimes – murder, armed robbery, rape, assault – are [†¦] committed by repeat offenders†, that is why his administration abolished parole, established the principle of â€Å"truth-in-sentencing†, and amplified by a factor of five the amount of time that violent criminals in fact stay in prison (4). Allen advocates that the only perfect crime-prevention method is incarceration, and argues that measures undertaken by his administration resulted in noticeable decline in all categories of recidivism in Virginia, which for the period of 10 years could prevent about 26 thousand violent offences and save more than $2. 7 billion indirect costs for the state (6). So, as our study revealed, the issue of effectiveness of probation/parole system and its assessment is a very complex one, especially controversial question being effectiveness of existing treatment programs within this system. Approximately two-thirds of all criminal offenders are recidivists. Parole boards are not perfect in their decision-making, and frequently, offenders are released short of serving their full sentences only to commit new crimes within months of being paroled. Much uncertainty of purpose and practice in the decision-making of probation departments and parole boards, waste motion in supervision of probationers/parolees, injus ¬tice in methods of revoking parole, and inadequacy in the provision of community rehabilitative assistance are the issues to be resolved by policy makers in criminal justice system. Hence, advocates of harsher sentencing seem to have some rationality when they argue that violent offenders have to know that the state will not tolerate their crimes, and they will stay in jail for full sentence terms. They ascertain that would be the surer way to protect the citizens from community’s most dangerous members. But, at the same time, effectiveness of existing probation and parole treatment programs could be enhanced which would raise positive results of them in lowering recidivism rates. The measures to improve probation/parole system could include provision of adequate funding (which allow developing comprehensive community-based rehabilitation and intervention programs), ensuring effective management (e. g. educing caseload per probation/parole officer), and elaboration of reliable instruments for assessment of offenders’ risk and needs during decision-making on probation and parole releases. Finally, it seems that if community would be much more involved in helping ex-offenders to adjust to their life at liberty, they would be less willing to commit further crimes. If above-listed would be attained, probation/parole system would undertake the functions of assessment, diagnosis, monitoring, and quality control of interventions while currently it plays the role of just alternative punishment.

Free Essays on Pascals Triangle

Blaise Pascal Blaise Pascal was a great mathematician from the 17th Century. He was born on June 19, 1623 in Clermont, France. His father’s name was Etienne. Etienne was a local judge at Clermont and like Pascal had an interest in science. His mother was Antoinette Begon who died when Pascal was only three. He had two sisters named Gilberte and Jacqueline. At the age of eight, Pascal’s father moved his family to Paris to keep up his scientific studies and to carry on the education of Pascal who showed exceptional ability. He did not allow Pascal to work so he could concentrate on his studies. But Pascal at first was not allowed to study mathematics. He was confined to the study of languages. When Pascal was twelve years old he got very curious about geometry so he asked his tutor in what geometry consisted. He was so interested about it that he used to give up his play time to this new study and in a few weeks had discovered for himself many properties of figures, and in particular the proposition that the sum of the angles of a triangle is equal to two right angles. His father, surprised by this display of ability, gave him a copy of Euclid’s â€Å"Elements†. Pascal read the book and mastered it. This won him respect for his great talent in mathematics. So Pascal’s attention began to focus on analytical geometry and physics. Pascal did not attend school and because of his interests in geometry at the age of fourteen Pascal was admitted to meetings of French geometricians. At the age of sixteen he wrote an essay on conic sections and at age eighteen, he constructed the first arithmetical machine. When he was nineteen years old, Pascal began to create a machine that would be similar to an everyday calculator to help his father with his accounting job. After that Pascal worked on many mathematical problems, including how gases and fluids behave. In 1654, when Pascal was 31 he created â€Å"Pascal’s Triang... Free Essays on Pascal's Triangle Free Essays on Pascal's Triangle Blaise Pascal Blaise Pascal was a great mathematician from the 17th Century. He was born on June 19, 1623 in Clermont, France. His father’s name was Etienne. Etienne was a local judge at Clermont and like Pascal had an interest in science. His mother was Antoinette Begon who died when Pascal was only three. He had two sisters named Gilberte and Jacqueline. At the age of eight, Pascal’s father moved his family to Paris to keep up his scientific studies and to carry on the education of Pascal who showed exceptional ability. He did not allow Pascal to work so he could concentrate on his studies. But Pascal at first was not allowed to study mathematics. He was confined to the study of languages. When Pascal was twelve years old he got very curious about geometry so he asked his tutor in what geometry consisted. He was so interested about it that he used to give up his play time to this new study and in a few weeks had discovered for himself many properties of figures, and in particular the proposition that the sum of the angles of a triangle is equal to two right angles. His father, surprised by this display of ability, gave him a copy of Euclid’s â€Å"Elements†. Pascal read the book and mastered it. This won him respect for his great talent in mathematics. So Pascal’s attention began to focus on analytical geometry and physics. Pascal did not attend school and because of his interests in geometry at the age of fourteen Pascal was admitted to meetings of French geometricians. At the age of sixteen he wrote an essay on conic sections and at age eighteen, he constructed the first arithmetical machine. When he was nineteen years old, Pascal began to create a machine that would be similar to an everyday calculator to help his father with his accounting job. After that Pascal worked on many mathematical problems, including how gases and fluids behave. In 1654, when Pascal was 31 he created â€Å"Pascal’s Triang...

The Causes of Bribery and Corruption Essays - Business Ethics

The Causes of Bribery and Corruption Essays - Business Ethics Corruption refers to the abuse or misuse of entrusted power by individuals for personal gain (Pickett although up to date, they have attracted increasing attention. It is unclear whether the attention of corruption and bribery reflect a growing awareness or a growing scope of the vice. Nonetheless, according to Cheng and Ma (2009) corruption and bribery has increased within the recent decades. The factors or causes, which encourage corruption, are those, which influence the demand for corrupt acts, as well as those, which influence the supply of acts or deeds of corruption. Factors influencing the demand include authorizations and regulations, some spending decisions, as well as provision of services and goods at prices that are below-market. Factors influencing the supply of deeds or acts of corruption include bureaucratic tradition, penalty systems, institutional controls, level or degree of public sector incomes, transparency of laws, processes, and rules, and examples of the leadership (Bowen, Edwards & Cattell 2012). The Causes of Bribery and Corruption One of the factors or causes always mentioned particularly for corruption is the inadequate remuneration of employees or civil servants. One can hold against a view that within states where corruption is unchecked or rampant, unemployment is always high and civil servants are advantaged to the point that they have secured a job and remuneration. Nonetheless, according to perverse reasoning, the view is always made that remuneration or salaries of the state employees can be kept low as they have privilege to supplement with bribes (Nestor 2009). Moreover, salaries are always not paid regularly and it is normal for civil servants to go without salary. Even in situations when salaries are paid, unwritten rules can force civil servants to support their extended family with favors and cash. The instability or insecurity of the political structures of many nations or societies is a major source of corruption. Politicians purchase votes to secure electoral positions, and once in, indulge into corruption to secure financial independence because they do not expect pension once out of office. Within many nations, the common argument is cynically conveyed that individuals who never exploit such opportunity are stupid and naive rather than honest (Masciandaro 2010). State capture happens when interest groups like business sectors and corporations are capable of influencing the process of law making. Within various transition economies, bribery and corruption have advanced exponentially due to state capture by some oligarchs willing to purchase off politicians, judges and bureaucrats to serve personal interests (Mills 2009). Peer pressure can too lead to public officials involving into corruption and bribery since the latter or corruption is quasi institutionalized within branches of civil service or system of government. It is challenging for newcomers to question a system in which boss is part. The Means and Ways of Corruption Corruption is executed in many shapes and forms and the thoughts of the corrupt appears to have no boundary as to the paths and methods pursued to attain their goal. No matter the cause of bribery and corruption, it often includes the misuse of discretionary power and/or of total control over a service or a resource as a lever. With this respect, every requirement for a formal authorization, every point of control as well as every regulation is possible toll stations. Therefore, it is not surprising that societies or nations where corruption and bribery is rampant show an especially dense regulatory environment (Ragatz & Duska 2010). Threats or risks of an unfavorable or poor decision: it is regrettably a frequent event within some societies or nations for the police officers to stop drivers then accuse them of an alleged or real violation of traffic with certain hint that it may be settled or cleared via direct payment. Immigration or customs officers can ACCEPT PAYMENT via cash to clear individuals or goods via immigration even if certain documents are

Free Essays on Suppression Of American Trade In The Early 1800

Suppression of American Trade in the Early 1800’s With the war between France and England resuming in 1803, the U.S. took over the prosperous task of carrying goods such as sugar and coffee from the Caribbean colonies to Europe. By doing this the U.S. provided Napoleon with the goods he needed as well causing the price of sugar and coffee from the British colonies to go down. Britain blamed their economic problems on the Americans’ prosperity. The result was a suppression of American trade. In the eyes of the British, America was guilty of reexport trade which was, as stated by the British Rule of 1756, â€Å"any trade closed in peacetime could not be reopened during war.† (pg 221, The Enduring Vision) In order to get by this law American ships would carry goods back to American ports, send them through customs, and then carry it to other countries as American goods. This was allowed until 1805 when the British courts declared this illegal. In 1806, the British established the first of a set of trade regulations known as the Orders in Council. This established a blockade of French controlled ports, to which Napoleon countered with his Continental System which seized ships obeying British regulations. This caused all kinds of problems for U.S. vessels due to the fact that if they complied with British regulations the French would seize their ships, but if they sided with the French they became a target for the British. The fact of British ships seizing American vessels was much more humiliating than French seizures. The French navy had been weakened considerably at the Battle of Trafalgar in 1805. Most of the French seizures were a result of Napoleon luring American ships into European ports. The British however swarmed the American coastline stopping virtually every ship for inspection. The British also added impressments to their list of things to do to American vessels. Due to adverse conditions and low pay ma... Free Essays on Suppression Of American Trade In The Early 1800 Free Essays on Suppression Of American Trade In The Early 1800\'s Suppression of American Trade in the Early 1800’s With the war between France and England resuming in 1803, the U.S. took over the prosperous task of carrying goods such as sugar and coffee from the Caribbean colonies to Europe. By doing this the U.S. provided Napoleon with the goods he needed as well causing the price of sugar and coffee from the British colonies to go down. Britain blamed their economic problems on the Americans’ prosperity. The result was a suppression of American trade. In the eyes of the British, America was guilty of reexport trade which was, as stated by the British Rule of 1756, â€Å"any trade closed in peacetime could not be reopened during war.† (pg 221, The Enduring Vision) In order to get by this law American ships would carry goods back to American ports, send them through customs, and then carry it to other countries as American goods. This was allowed until 1805 when the British courts declared this illegal. In 1806, the British established the first of a set of trade regulations known as the Orders in Council. This established a blockade of French controlled ports, to which Napoleon countered with his Continental System which seized ships obeying British regulations. This caused all kinds of problems for U.S. vessels due to the fact that if they complied with British regulations the French would seize their ships, but if they sided with the French they became a target for the British. The fact of British ships seizing American vessels was much more humiliating than French seizures. The French navy had been weakened considerably at the Battle of Trafalgar in 1805. Most of the French seizures were a result of Napoleon luring American ships into European ports. The British however swarmed the American coastline stopping virtually every ship for inspection. The British also added impressments to their list of things to do to American vessels. Due to adverse conditions and low pay ma...

Metropolitan museum of arts Essay Example | Topics and Well Written Essays - 1000 words

Metropolitan museum of arts - Essay Example sed as a central place, where these materials can be easily accessed by the general public for purposes of research and information up date (Backhaus, 11). This discussion will focus on an analysis of a piece of art work stored in the Metropolitan Museum, in New York the United States of America. The Metropolitan Museum is located in New York City in the United States of America. It is considered among the largest museums in the world, with a collection of over two million various pieces of art work from different parts of the world. The main building of the museum located along Manhattan is considered one of the world’s largest sources of art galleries. It is separated into seventeen departments, which each department exhibiting a specific piece of art work. The exterior part of the museum was constructed using stones, which are painted using a white water-based paint. In the interior one is welcomed by white clean shelves of various sizes and shapes, exhibiting various forms of art works. From a personal perspective, the museum has a feature similar to the buildings that were constructed in the early and the late 1800’s such as the White House, which was constructed using large stones and beatified using a whitish water-based paint. This form is building design could have been chosen as a result of the fact that such designs dominated the early and late 1800’s: Such designs were preferred by French architectures, who were considered the best architectures in the world during that period. The museum features cultures from various parts of the world for instance; ancient Egyptian art works African art, Asian, European, American art work as well as a collection of modern art works that have been considered eclectic. Pieces of art work are organized in accordance to their cultures and timeline, in a manner that makes it easy for viewers to identify and understand their significance. The arrangement of the art works within the Museum as well as its

M8A1 Corporate Social Essay Example | Topics and Well Written Essays - 250 words

M8A1 Corporate Social - Essay Example One of the current trends in CSR is the emergency of green manufacturing through energy efficient technologies and reduction of raw material wastage in the manufacturing process (Mullerat, 2010). Corporations have undertaken measures to re-engineer the operations in order to make them more eco-friendly and sustainable. May, Cheney & Roper (2007) asserts that a majority of the multinational companies use recyclable packaging, renewable energy sources and have minimized pollution levels occasioned by their operations. In addition, many corporations have contributed heavily to social causes such as disease prevention, education and sanitation in order to ensure positive social impact in the communities. (Amao, 2011). The corporations have encouraged employees to volunteer in social causes of their choice. Another common trend that is evident is the increase in CRS reporting and engagement. Many companies have created CSR departments that are supposed to collect data and prepare annual CSR reports and the impact on the company activities on the social environment (Amao, 2011). CSR has been integrated in the non-financial reporting in order to create awareness that the business is a responsible company that caters for the needs of all stakeholders. Many companies have implemented the ISO 14000 environmental management standard and Global Pact standards that aim at ensuring social sustainability (Asongu, 2007). There is increasing use of the social media in CSR activities of the companies. Many businesses have formed online blogs and discussion forums that are used to understand the ideas and suggestions of the stakeholders (Mullerat, 2010). The thirsty for information and environmental activism has forced companies to report their CSR activities through the social media in order to maintain the regular engagement with the stakeholders (May, Cheney & Roper, 2007). However, it is worthy noting that the government has increased its oversight and regulatory

Pollution Essay Example | Topics and Well Written Essays - 1000 words - 1

Pollution - Essay Example This condition of remaining free of ice is highly dependent on the water currents and states of the weather. The Polar Bears usually favor such areas which enable them to hunt for seals in these spots of leads and makes use of the sea ice to be their podium (Sea World, â€Å"Distribution and Habitat†). In the similarly context, polynyas are water areas which are bounded by ice all around the year because of tidal currents, winds and upwelling. These areas are considered to be significant as they serve as major food supplying and breeding regions for wintering marine mammals such as the Polar Bears. Few of the Polar Bears were learnt to chase the lower border of the floating sea ice throughout the year and makes widespread relocations according to the retreats and proceeds made by the ice (Sea World, â€Å"Distribution and Habitat†). The population of the Polar Bears has been found to be declining at an alarming pace because of their disappearing habitat owing to global warming. The various reasons accounting for the alterations in the climate has resulted in speedy loss of ice in the Arctic sea. The ice in the Arctic sea was found to turn down by 7.7 percent every decade along with a turn down in the sea ice in the perennial sea region by 9.8 percent every decade. To add more to this problem, in few of the areas, a contraction of the ice in the Arctic sea was found to be 32 percent from the periods of 1960 and 1970 to 1990. This huge decline in the ice areas have resulted in jeopardizing their habitat of the Polar Bears which is posing to be a severe threat to their population (World Wildlife Fund, â€Å"Polar Bear: This icon of the North Is Losing Ground As Global Warming Melts its Sea Ice Habitat†). Moreover, the ice is examined to melt quite before time in a year and is taking more time to develop owing to the alterations in the climate. This

Levers of Control, Balanced Scorecard 1, Non-Financial Performance Article

Levers of Control, Balanced Scorecard 1, Non-Financial Performance Measures - Article Example The writers say that there are still a lot of firms which do not realize the importance of nonfinancial performance measures and have no such procedures to measure them, on other hand there are many others which only use off the shelf procedures and frameworks for measuring it and do not dig deep to track the activities which actually affect the framework. Companies make many mistakes in using these off-the-shelf and even their own frameworks one of which is that they do not link the measures to the strategy and don’t know that which nonfinancial performance measure they should track. In their research they found that only 30% firms have developed their own causal models which develop cause-and-effect relationship between chosen drivers of strategic success and outcomes. Second mistakes the companies make is that even after developing causal models they do not validate the link between the selected measures and strategy, i.e. afterwards they do not examine the results to verif y that if their selected measure is actually contributing towards the goal or not, or to what extent it is effective for achieving goal, so that it may be weighed accordingly and thus they remain fail to determine the relative importance of each measure and resultantly they fail in proper allocation of resources. During their research they found that out the firms that develop causal models, only 21% of them validated the link between measures and strategy. The third mistake made by the firms is that they do not establish right performance targets. Because right performance is only beneficial or fruitful upto a certain extent and after that point it produces diminishing or even negative returns, so it’s very important to set a level for right performance so that resources are not wasted into non-productive or counterproductive activities and may be directed towards more productive factors. Fourthly, about 70% of the firms that build causal models and validate links between se lected measures and strategy and set right performance targets, adopt such metrics to measure the results which lack statistical validity and reliability. To solve the four problems discussed above writers have lined a six step procedure according to which; firstly, a causal model should be developed on the basis of the hypothesis in the strategic plan. Secondly, firm should pull up the useful data from already available data and by using all of the available data and systems of all of the departments. Thirdly, collected data should be turned into information by using different statistical tools and models. Fourthly, ongoing reassessment of results should be done regularly and causal model should be refined accordingly because effectiveness of different activities goes on changing with the passage of time and new activities/ factors keep on emerging. At fifth, results and conclusions of data analysis should be used in decision making and for future planning. Finally, results and out comes should be assessed to see the effectiveness of action plans. The writers are right in concluding that nonfinancial performance measures are more effective if they are based on more sophisticated qualitative and quantitative inquiries into the factors actually contributing to the economic results. The article â€Å"How new top managers use control systems as levers of strategic renewal†

Business research project Essay Example | Topics and Well Written Essays - 6500 words

Business research project - Essay Example Such a job is complicated poses several challenges for the employee when dealing with the difference in the countries like cultural differences, language, legal, political and economic scenarios that he needs to be accustomed to. MNCs of all sizes today counter the issues of facilitating the right type of training to their employees, selection of the employees for expatriate jobs and ensuring that these managers are integrated well in the new environment. Hill (2007) adds that even with such problems entailing such managers, businesses today are still venturing in international field experiences because such business setups across the global enables the firms to grow multi-dimensionally and form an important resource for the firm. Profits boom and the firm is not dependent on one market only. Especially in the case of economic downturns in the west, industries are now seeking businesses in China and India, which they are doing so by incorporating international field experiences for the employees in these markets. These employees give the firms valuable insight into the new markets and help the businesses decide whether they are prospective markets for future investments or not. Even though there may be demand for the product the firms may decide not to enter the market due to cultural barriers, legal issues and political scenarios, which may only be known, when employees are sent on international projects to test out the market prospects. International field experience is not a novel concept. It is when an employee of a firm is sent to work in another country to the firm’s subsidiary. Rowold (2007, 21-36) adds that these employees are expected to control and administer the business simultaneously syncing its operation with the centre of operations, which may be in his hometown. Such learning offers rare developmental chances for the individual by giving him more flexibility both at personal and

Subsidy in the Newspaper Industry Essay Example | Topics and Well Written Essays - 1750 words

Subsidy in the Newspaper Industry - Essay Example This very reason, a discussion and analysis of the way in which subsidies can and should be engaged is required so that the ultimate utility to follow society can be found. For purposes of this brief analysis, the author will focus upon necessity and/or exemptions from tax revenue with regards to print journalism. As a function of such a method of research, the possible benefits, it is, and drawbacks will be discussed as well as an analysis and discussion into these stakeholders with this particular debate and the means by which such a method of differs from many of the other approaches that have thus far been discussed within the course. The first and most obvious stakeholder with regards to this particular issue is the tax payer himself/herself. As the one who is most responsible for subsidizing the newsprint organization, this stakeholder is directly involved in any wealth redistribution that might take place in the form of a government subsidy. A secondary, and obvious, stakehold er is the newsprint organization itself. A third stakeholder can be determined as broader society as it would be the ones that would feel the positive secondary and tangential benefits and drawbacks of newsprint subsidization. Naturally, through such a group of stakeholders it must also be noted that the government itself can be considered a stakeholder as well.1 Through an examination of the utility and lack of utility that newsprint subsidization effects on each of these stakeholders, it it’s the hope of this author to paint a more broad and nuanced view of this very issue to the reader. Firstly, it must be understood that newsprint subsidization is ultimately a tool that the government can use to increase and retain a talent pool within a given economy. Ultimately, the reader does not need to go into a great level of research or detail to note the fact that newsprint organizations are rapidly losing market share to technology and the means through which news is succinctly and immediately represented via the Internet. However, even though technological change and the shift away from newsprint have a definitive advantage, it also comes at a definitive disadvantage for society. A litany of studies has noted the fact that individuals who consume the majority of their news from the Internet and/or TV outlets invariably spend much less of their time reading.2 Moreover, and integration with newsprint invariably increases the level of current affairs knowledge and effective communication skills that the individual who utilizes it represents. The core question with regards to this dynamic is whether or not subsidized nation of newsprint is in and of itself worth the expense. As the readership of newspapers in general has dropped precipitously over the past several years, the ultimate utility that can be gained by subsidizing newsprint must be weighed against the ultimate loss that would be incurred with regards to the subsidy/tax money that would be spent. An other important element of newspaper/newsprint subsidization is with regards to the historical preservation element. What is meant by this is the fact that many of the newspapers that currently exist throughout the developed world has been in existence for the better part of several centuries.3 Ultimately, some of the oldest newspapers in the world paid back to the very beginning of modern print journalism and/or the printing press. As a function of this, allowing newsprint to merely fold and shutter its doors would obviously have a negative impact with regards to the cultural and historical legacy that these could continue to promote. However, once again, the stakeholders in this issue must be weighed as compared to the

Levers of Control, Balanced Scorecard 1, Non-Financial Performance Article

Levers of Control, Balanced Scorecard 1, Non-Financial Performance Measures - Article Example The writers say that there are still a lot of firms which do not realize the importance of nonfinancial performance measures and have no such procedures to measure them, on other hand there are many others which only use off the shelf procedures and frameworks for measuring it and do not dig deep to track the activities which actually affect the framework. Companies make many mistakes in using these off-the-shelf and even their own frameworks one of which is that they do not link the measures to the strategy and don’t know that which nonfinancial performance measure they should track. In their research they found that only 30% firms have developed their own causal models which develop cause-and-effect relationship between chosen drivers of strategic success and outcomes. Second mistakes the companies make is that even after developing causal models they do not validate the link between the selected measures and strategy, i.e. afterwards they do not examine the results to verif y that if their selected measure is actually contributing towards the goal or not, or to what extent it is effective for achieving goal, so that it may be weighed accordingly and thus they remain fail to determine the relative importance of each measure and resultantly they fail in proper allocation of resources. During their research they found that out the firms that develop causal models, only 21% of them validated the link between measures and strategy. The third mistake made by the firms is that they do not establish right performance targets. Because right performance is only beneficial or fruitful upto a certain extent and after that point it produces diminishing or even negative returns, so it’s very important to set a level for right performance so that resources are not wasted into non-productive or counterproductive activities and may be directed towards more productive factors. Fourthly, about 70% of the firms that build causal models and validate links between se lected measures and strategy and set right performance targets, adopt such metrics to measure the results which lack statistical validity and reliability. To solve the four problems discussed above writers have lined a six step procedure according to which; firstly, a causal model should be developed on the basis of the hypothesis in the strategic plan. Secondly, firm should pull up the useful data from already available data and by using all of the available data and systems of all of the departments. Thirdly, collected data should be turned into information by using different statistical tools and models. Fourthly, ongoing reassessment of results should be done regularly and causal model should be refined accordingly because effectiveness of different activities goes on changing with the passage of time and new activities/ factors keep on emerging. At fifth, results and conclusions of data analysis should be used in decision making and for future planning. Finally, results and out comes should be assessed to see the effectiveness of action plans. The writers are right in concluding that nonfinancial performance measures are more effective if they are based on more sophisticated qualitative and quantitative inquiries into the factors actually contributing to the economic results. The article â€Å"How new top managers use control systems as levers of strategic renewal†

Subsidy in the Newspaper Industry Essay Example | Topics and Well Written Essays - 1750 words

Subsidy in the Newspaper Industry - Essay Example This very reason, a discussion and analysis of the way in which subsidies can and should be engaged is required so that the ultimate utility to follow society can be found. For purposes of this brief analysis, the author will focus upon necessity and/or exemptions from tax revenue with regards to print journalism. As a function of such a method of research, the possible benefits, it is, and drawbacks will be discussed as well as an analysis and discussion into these stakeholders with this particular debate and the means by which such a method of differs from many of the other approaches that have thus far been discussed within the course. The first and most obvious stakeholder with regards to this particular issue is the tax payer himself/herself. As the one who is most responsible for subsidizing the newsprint organization, this stakeholder is directly involved in any wealth redistribution that might take place in the form of a government subsidy. A secondary, and obvious, stakehold er is the newsprint organization itself. A third stakeholder can be determined as broader society as it would be the ones that would feel the positive secondary and tangential benefits and drawbacks of newsprint subsidization. Naturally, through such a group of stakeholders it must also be noted that the government itself can be considered a stakeholder as well.1 Through an examination of the utility and lack of utility that newsprint subsidization effects on each of these stakeholders, it it’s the hope of this author to paint a more broad and nuanced view of this very issue to the reader. Firstly, it must be understood that newsprint subsidization is ultimately a tool that the government can use to increase and retain a talent pool within a given economy. Ultimately, the reader does not need to go into a great level of research or detail to note the fact that newsprint organizations are rapidly losing market share to technology and the means through which news is succinctly and immediately represented via the Internet. However, even though technological change and the shift away from newsprint have a definitive advantage, it also comes at a definitive disadvantage for society. A litany of studies has noted the fact that individuals who consume the majority of their news from the Internet and/or TV outlets invariably spend much less of their time reading.2 Moreover, and integration with newsprint invariably increases the level of current affairs knowledge and effective communication skills that the individual who utilizes it represents. The core question with regards to this dynamic is whether or not subsidized nation of newsprint is in and of itself worth the expense. As the readership of newspapers in general has dropped precipitously over the past several years, the ultimate utility that can be gained by subsidizing newsprint must be weighed against the ultimate loss that would be incurred with regards to the subsidy/tax money that would be spent. An other important element of newspaper/newsprint subsidization is with regards to the historical preservation element. What is meant by this is the fact that many of the newspapers that currently exist throughout the developed world has been in existence for the better part of several centuries.3 Ultimately, some of the oldest newspapers in the world paid back to the very beginning of modern print journalism and/or the printing press. As a function of this, allowing newsprint to merely fold and shutter its doors would obviously have a negative impact with regards to the cultural and historical legacy that these could continue to promote. However, once again, the stakeholders in this issue must be weighed as compared to the

Who Killed the Electric Car Analysis Essay Example for Free

Who Killed the Electric Car Analysis Essay Who Killed the Electric Car? is a powerful tool pertinent to many academic disciplines and adaptable to a variety of abilities, learning styles, and classroom goals. This rich, self-contained film requires little or no additional research on the part of the instructor or the class, but can be used as the foundation for independent student research. The film divides neatly into two nearly equal and independent segments that can be shown on successive days or at different points in a unit. Both segments offer excellent discussion opportunities. The classroom experience of students taking courses on environmental science or offerings that include a unit on air quality or environmental concerns would be enriched by viewing Who Killed the Electric Car?. Courses that encourage interest in engineering and practical math applications would also benefit. The ethical and civic questions that the film explores offer a natural connection for teachers working in the area of civics, government, ethics, and business ethics. In many of these courses the film could be treated as a case study. The ethical questions raised are nearly unlimited and a large variety of higher-level-thinking activities can be developed from the film. Included in this packet are discussion prompts, class activities, and research suggestions. 1 FILM SUMMARY included, the General Motors electric vehicle is featured. As this segment concludes, the success of the industry’s legal strategy is symbolized by a celebrity-studded funeral for the electric car. This segment is filled with factual analysis that examines conflicting claims about emissions, practicality, costs of various fuels, and consumer demand. Who Killed the Electric Car? is presented as a whodone-it mystery. Staying true to this genre, the film opens with necessary background information, describes the crime committed, answering all of the what, where, and when questions, and then in the style of Sir Arthur Conan Doyle gathers the suspects for close scrutiny, coming to a conclusion on the guilt or innocence of each. The second half of Who Killed the Electric Car? is Sherlock Holmes at his best. The seven suspects identified in the first half of the film are scrutinized. One by one, consumers, batteries, oil companies, auto manufacturers, the U. S. government, the California Air Resources Board, and the newest villain, the hydrogen car, pass under the bare bulb in the inspector’s interrogation room in an attempt to answer the question asked in the film’s title: Who Killed the Electric Car? At the end of each segment the featured suspect is judged as guilty or innocent. Opening with a bit of automotive history that establishes the electric car as a competitive alternative to the internal combustion engine, Who Killed the Electric Car? takes the viewer back to the beginning of the twentieth century and the dawn of the automotive age. A straightforward explanation of why gasoline beats out electricity as the fuel of choice and how the internal combustion engine wins dominance concludes the broad overview. The film then moves to the recent past with the introduction of the California Air Resources Board and their 1990 decision to require that ten percent of all cars sold in California by each car manufacturer be zero-emission vehicles by the year 2003. The Dr. Jekyll and Mr. Hyde response of automotive companies is revealed; production and marketing of zero-emission cars is detailed, a period during which the legal and political teams of the same manufacturers work to defeat the law that gave birth to modern electric vehicles. While several manufacturers are The film ends on a positive note, recognizing a grassroots movement that envisions cleaner air and energy independence. In a John Kennedy-style appeal, the film claims that those who solve our energy conundrum will be those that â€Å"change the world. † 2 SELECTED SCENES FOR CLASSROOM REVIEW 1:19 19:40 Two million new cars are sold in Television advertisement for G. M. ’s California each year. electric car. 2:55 21:21 Cheap oil supports the combustion Introduce Dr. Alan Lloyd of C. A. R. B. engine over the electric car. 3:35 22:10 Air quality in California: Manufacturer’s lawsuit to â€Å"Black cloud of death. † overturn emissions standards. 4:32 22:30 Each gallon of gasoline burned yields President Bush endorsing hydrogen 19 pounds of carbon dioxide. technology in the State of the Union. 4:55 22:43 Introduce S. David Freeman. Hydrogen Hummer and the hydrogen highway. 7:40 23:20 Creating demand for electric cars. C. A. R. B. hearing on the emissions standards. 8:50 25:30 C. A. R. B. and California’s C. A. R. B. vote to kill the standards. zero-emission policy. 12:40 26:15 Cost to run an electric car equals Manufacturers start to collect gasoline when gas is 60 cents per gallon. the electric cars. 14:10 27:35 Californians Against Utility â€Å"Save the electric car† campaign, Company Abuse including the mock funeral. 16:10 29:30 G. M. claims to have built electric cars Last EV1 collected. according to demand. 19:10 31:20 Marketing; How far, how fast, EV1s in a G. M. lot. how much? 3 33:20 50:36 G. M. spokesperson explains the Suspect: Car Manufacturers fate of the collected EV1s. 35:30 56:20 PBS at the car crusher. Suspect: Government 36:58 1:03:57 S. David Freeman, â€Å"We’re up against Suspect: C. A. R. B. most of the money in the world. † 37:15 1:07:02 Vigil for the EV1s. Suspect: Hydrogen Fuel Cell 38:40 1:11:08 Would you buy one of these electric President Bush at a hydrogen cars? Display check for 1. 9 million filling station. dollars offered to G. M. 39:20 1:15:05 â€Å"Who controls the future? Last cars moved. He who has the biggest club. † 1:18:52 39:34 1 Scene from Naked Gun 2 /2: Automotive Museum The Smell of Fear. 40:25 1:20:30 List of suspects. Verdicts. 40:58 1:22:32 Suspect: Consumers â€Å"The fight about the electric car was quite simply a fight about the future. † 43:20 1:23:58 Suspect: Batteries Introduce James Woolsey and Plug In America. 1:27:19 46:38 â€Å"The one group of people that steps Suspect: Oil Companies up to take it on is the group that will change the world. † 4 DISCUSSION PROMPTS. These prompts can be used for full-class discussion, small group conversations, or adapted for use as writing assignments of varying length and detail. †¢ What compromises related to cars and transportation are you willing to make to preserve and improve air quality? Brainstorm possibilities and then discuss each one, focusing on the average consumer. †¢ What one assertion in the film do you disagree with? Why? †¢ What one assertion in the film troubles you the most? Why? †¢ In your own words, explain why the car manufacturers collected and destroyed the electric vehicles. †¢ Did government serve the people in the case of electric cars? Why? †¢ Does government have the right to tell companies what to manufacture? Why? †¢ How important an issue is our nation’s dependence on oil? Explain. †¢ Do you agree that those who solve the energy question will change the world? Explain. †¢ Should the world oil supply be divided evenly according to population, given to those able to pay the highest price, or reserved for developing nations? Explain your opinion. †¢ Is it acceptable for a nation to use oil as a weapon? Why/why not? †¢ Would you characterize each of the following as a good citizen or a bad citizen? Why? -The oil companies -The automobile companies -U. S.consumers -Scientists researching hydrogen fuel -The citizens trying to save the electric car †¢ Is energy a national security issue? Why/how? Explain. †¢ How is the use of hydrogen as a fuel related to the reemergence of nuclear power? †¢ Does drilling for more oil in the pristine wilderness make sense? Why/why not? †¢ Given the information provided in the film, do you believe electric cars are a reasonable alternative to combustion engines? Why/why not? †¢ Given the information provided in the film, do you believe you will be able to buy a hydrogen-powered car in the next 10 years? 20 years? Ever? Why/why not? 5 MOCK COURT Choose defense and prosecution teams for each of the seven defendants identified in the film. Have the teams prepare for a mock trial using the information in the film and if desired, additional research. Stage a trial with a jury that has not seen the film. Roles: Judge: Acts as presiding officer maintaining order, resolving conflicts, and charging the jury. Prosecution team: Presents evidence against the named defendant using witnesses, charts, graphs, and physical evidence. The team would also cross-examine defense witnesses. The prosecution’s job is to prove beyond a reasonable doubt the guilt of the defendant. Defense team: Presents evidence that rebuts the prosecution’s view and may suggest alternative perpetrators. The defense may use witnesses, charts, graphs, and physical evidence. The team would also cross-examine prosecution witnesses. The defense’s job is to create reasonable doubt as to the guilt of the defendant. This activity can be used as an alternative assessment of student knowledge while also building critical thinking and oral presentation skills. 6 COMMON GOOD Open the activity by reading the paragraph below. Allow for a few minutes of general comment on the concept of the â€Å"common good† and the claim by then G. M. president Charles E. Wilson: What’s good for the country is good for General Motors and vice versa. The preamble to the United States Constitution opens with the words: â€Å"We the People of the United States, in Order to form a more perfect Union, establish Justice, insure domestic Tranquility, provide for the common defense, promote the general Welfare, and secure the Blessings of Liberty to ourselves and our Posterity, do ordain and establish this Constitution for the United States of America. † These words imply a common interest that is shared by citizens and government, a concept often referred to as the â€Å"common good. † In 1953, the then president of General Motors, Charles E. Wilson, was nominated by President Dwight Eisenhower to serve as his Secretary of Defense. During Wilson’s confirmation hearings, senators were concerned that he would have difficulty making a decision that could hurt General Motors, a major defense contractor, even if the decision was in the best interest of the United States. When asked this question, Wilson assured senators that he could make such a decision but that he could not imagine such a situation, â€Å"because for years I thought what was good for the country was good for General Motors and vice versa. † Student instruction Who Killed the Electric Car? implies that the â€Å"common good† is not being served by the decision to abandon electric vehicles and embrace hydrogen technology. Write your own definition of the â€Å"common good. † Make groups of 3 to 5 and share these definitions. Try to agree on a group definition. Evaluate General Motors’ decision to kill the electric car program in light of your group’s definition. Be ready to report your findings to the class. Do Mr. Wilson’s thoughts from 1953 reflect the General Motors Corporation that is presented in the film? If the Senate called the current president of G. M. to explain the death of the electric car, imagine what he might say that would be quoted more than 50 years later. 7 HIDDEN AGENDA Teacher introduction As a class, brainstorm about the term â€Å"hidden agenda. † When you get all the ideas on the board, make groups of 3 to 5. In groups, have the class discuss the ideas on the board and then write a definition of â€Å"hidden agenda† that the group can agree on. As a class, share these definitions and create one working definition for the whole class. Have students return to their groups and discuss what â€Å"hidden agenda(s)† the following may have had. To make a claim, the group must have at least one piece of solid evidence from the film. Each group should decide which three of their claims are the strongest and prepare to present them to the class. Present and discuss: Automobile companies: Hidden agenda: _____________________________________________________________________________________ Evidence: Oil companies: Hidden agenda: _____________________________________________________________________________________ Evidence: Filmmakers: Hidden agenda: _____________________________________________________________________________________ Evidence: Car companies: Hidden agenda: _____________________________________________________________________________________ Evidence: Federal government: Hidden agenda: _____________________________________________________________________________________ Evidence: Fans of the electric car: Hidden agenda: _____________________________________________________________________________________ Evidence: C. A. R. B. : Hidden agenda: _____________________________________________________________________________________ Evidence: 8 WHAT IS THE ROLE OF BUSINESS? What is the role of business in a democratic/capitalist society? The complex interaction between business, government, and consumers is presented as a case study in Who Killed the Electric Car?. After viewing the film, clarify your own attitude toward the role of business, before any discussion, by using the prompts that follow. Prioritize the entire list from 1, most important, to 10, least important, and then write just a sentence or two that explains each ranking. Using your results, make groups that include individuals with different attitudes. While you discuss the movie, analyze how different views of business influence opinions about the film. ______ The role of business is to make a profit. ______ The role of business is to make a good product. ______ The role of business is to serve the consumer. ______ The role of business is to support government. ______ The role of business is to educate government. ______ The role of business is to educate consumers. ______ The role of business is to improve life. ______ The role of business is to protect the environment. ______ The role of business is to provide consumers with choice. ______ The role of business is to invent solutions to society’s problems. 9 WHAT IS THE ROLE OF GOVERNMENT? What is the role of government in a democratic/capitalist society? The complex interaction between business, government, and citizens is presented as a case study in Who Killed the Electric Car?. After viewing the film, clarify your own attitude toward the role of government, before any discussion, by using the prompts that follow. Prioritize the entire list from 1, most important, to 10, least important, and then write just a sentence or two that explains each ranking. Using your results, make groups that include individuals with different attitudes. While you discuss the movie, analyze how different views of government influence opinions about the film. ______ The role of government is to defend the nation. ______ The role of government is to create a just society. ______ The role of government is to protect the consumer. ______ The role of government is to protect business. ______ The role of government is to regulate business. ______ The role of government is to educate consumers. ______ The role of government is to improve life for all citizens. ______ The role of government is to protect the environment. ______ The role of government is to provide consumers with choice. ______ The role of government is to invent solutions to society’s problems. 10 MAKING THE CASE. In the second half of Who Killed the Electric Car? , each of the suspects in this mystery is held up to scrutiny. Acting as an unbiased detective, develop a list of the evidence offered for guilt and the evidence that indicates innocence. In groups or as a class, use these evidence lists as the basis for a debate that leads to a vote on each suspect. The suspect___________________________________________________ Evidence to convict Evidence to acquit 11 BRIAN DANIELS teaches history and ethics at Hudson High School, Hudson, Massachusetts. He is the school facilitator for the democratic school initiative at. Hudson High and an active member of the school’s First Amendment Schools team. He has been teaching for thirty years and holds bachelor’s degrees in history and psychology from Boston College and a master’s degree in critical and creative thinking from the University of Massachusetts at Boston. He will become the Curriculum Director for English and Social Studies grades 6-12 in the Hudson school district in the summer of 2006. He has been published several times in the Boston Globe and has an article slated for publication in October of 2006 in the National Social Studies. Supervisors Association magazine. A SONY PICTURES CLASSICS RELEASE ELECTRIC ENTERTAINMENT PRESENTS A DEAN DEVLIN/PLINYMINOR PRODUCTION A FILM BY CHRIS PAINE â€Å"WHO KILLED THE ELECTRIC CAR? † NARRATED BY MARTIN SHEEN EDITED BY MICHAEL KOVALENKO CHRIS A. PETERSON DIRECTOR OF PHOTOGRAPHY THADDEUS WADLEIGH ORIGINAL MUSIC BY MICHAEL BROOK CONSULTING PRODUCER ALEX GIBNEY EXECUTIVE PRODUCERS DEAN DEVLIN TAVIN MARIN TITUS RICHARD D. TITUS PRODUCED BY JESSIE DEETER WRITTEN AND DIRECTED BY CHRIS PAINE FOR BRIEF MILD LANGUAGE. WWW. WHOKILLEDTHEELECTRICCARMOVIE. COM WWW. SONYCLASSICS. COM.

An analysis of internal controls

An analysis of internal controls Internal control as a process, effected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in Three categories: 1. Effectiveness and efficiency of operations 2. Reliability of financial reporting, and 3. Compliance with applicable laws and regulations 1.Internal control our EDP System Internal controls are a vigorous part of accounting and data processing systems. It is important that the auditor be aware with the functions and uses of internal controls with respect to both manual and automatic systems. The controls of an electronic data processing system (EDP) and their identification, evaluation, and importance to the external auditor 1.1.1. Importance of Internal Control Internal controls are a important part of accounting and data processing systems. It is important that the auditor be familiar with the functions and uses of internal controls with respect to both manual and automatic systems. 1.1.2. What are Internal Controls? In a broad sense, internal control comprises controls which embrace the organizational plan and the methods used to protection the assets, create the dependability of financial data and records, endorse working efficacy and loyalty to managerial policies. Internal control is categorized by independence between departments and lines of vicarious duty and authority. It is important that these internal controls verify the dependability and correctness of the data supportive all transactions using control total techniques, sanctions and approvals, contrasts, and other tests of data accuracy. Committee on Auditing Procedure. Auditing Standards and Procedures, Statements on Auditing Procedure No. 33. New York: American Institute of Certified Public Accountants, 2008, p. 27. 1.1.3. Why Internal Controls are Important? Before management can make judgments to maximize the long run profit of a firm, it must first have dependable accounting data on which to base these decisions. This info should be timely, accurate, complete, and reliable. The protection of the assets of the firm against losses from misappropriation, robbery, failure to take discounts, inadequacy, and unjustified delays of credit are some functions of internal control that should be sufficiently interweaved in any good accounting system. These controls are necessary to assure management that the agreed procedures and orders are obeyed to since the management of large companies are not usually involved in personal supervision of their employees. Therefore, controls add reliability to accounting and financial data. Internal controls are important to deliver appropriate segregation of functional responsibilities and to create a system of authorization and sanction to provide reasonable safety over these assets, liabilities, revenues, and expenses. Sound practices shadowed in the performance of duties with in the organization and the allocations of persons of a quality appropriate with responsibilities are two additional necessary and correct functions of internal controls in any system. 1.1.4. Why the Auditor is Concerned with Internal Controls? Management identifies the needs and importance of internal controls as valuable tools to assure that events and transactions are properly carried out. The use and attendance of sufficient internal controls loans reliance and credibility to accounting records and consequently, reduces the length and detail of the audit. These internal controls reduce monotonous, routine, mechanical checks and verifications of bookkeeping accuracy, authorizing replacement of less time consuming approaches that involve judgment, reasoning, and common sense. 1.2. Internal Control Over Financial Reporting The internal control system of an entity is severely interconnected to the structure used by management to supervise the activities of the organization, or to what is defined as the entitys corporate governance. Good corporate governance should deliver proper inducements for the board and management to follow purposes that are in the interest of the company and shareholders and should ease effective monitoring, thereby encouraged firms to use resources more proficiently (OECD Principles of Corporate Governance). The Board of Directors is thus accountable for providing governance, supervision and oversight for senior management and guaranteeing that a suitable internal control system is in place and effective, meaning it ensure that foreseeable objectives are attained. Financial reporting is the connection between the company and its external environment. One of the main features which contributed to these failures relate to the internal control system established around the disclosure of information to stakeholders. It seemed that not attaining the objective of effective internal control system over financial reporting demoralizes the status of a company, even at the attendance of many other control components, making it problematic or impossible for a company to be dependable on the market, to be able to collect financing resources, to be believable to shareholders and stakeholders in general. 1.2.1. Role of the Internal Auditor in Evaluating Internal Controls The Internal auditor should scrutinize and contribute to the continuing effectiveness of the internal control system through evaluation and commendations. Though, the internal auditor is not lodged with managements primary obligation for designing, applying, maintaining and documenting internal control. Internal audit functions add value to an organizations internal control system by transporting an orderly, disciplined approach to the evaluation of risk and by making commendations to strengthen the effectiveness of risk management struggles. The internal auditor should emphasis towards improving the internal control structure and promoting better corporate governance. The role of the internal auditor consists of: Evaluation of the efficiency and effectiveness of internal control à ¢Ã¢â€š ¬Ã‚ ¢ Commending new controls where essential or stopping unnecessary controls à ¢Ã¢â€š ¬Ã‚ ¢ Using control framework à ¢Ã¢â€š ¬Ã‚ ¢ Developing Control self-valuation The internal auditors assessment of internal control includes: Æ’ËÅ"â‚ ¬Ã‚  Determining the significance and the compassion of the risk for which controls are being measured; Æ’ËÅ"â‚ ¬Ã‚  Measuring the vulnerability to misuse of resources, failure to reach objectives concerning moralities, economy, efficiency and effectiveness, or failure to accomplish accountability obligations, and non-obedience with laws and regulations. Æ’ËÅ"â‚ ¬Ã‚  Identifying and understanding the design and operation of related controls. Æ’ËÅ"â‚ ¬Ã‚  Determining the grade of control effectiveness through testing of controls. Æ’ËÅ"â‚ ¬Ã‚  Measuring the sufficiency of the control design. Æ’ËÅ"â‚ ¬Ã‚  Reporting on the internal control evaluation and debating the essential corrective actions. The comprehensive areas of review by the internal auditor in assessing the internal control System are: Æ’ËÅ"â‚ ¬Ã‚  Mission, vision, ethical and organizational worth system of the entity. Æ’ËÅ"â‚ ¬Ã‚  Personnel allocation, evaluation system, and growth policies Æ’ËÅ"â‚ ¬Ã‚  Accounting and financial reporting policies and obedience with applicable legal and regulatory standards Æ’ËÅ"â‚ ¬Ã‚  Objective of dimension and key performance pointers Æ’ËÅ"â‚ ¬Ã‚  Documentation standards Æ’ËÅ"â‚ ¬Ã‚  Risk management structure Æ’ËÅ"â‚ ¬Ã‚  Operational framework Æ’ËÅ"â‚ ¬Ã‚  Processes and procedures followed Æ’ËÅ"â‚ ¬Ã‚  Degree of management administration Æ’ËÅ"â‚ ¬Ã‚  Information systems, communication channels Æ’ËÅ"â‚ ¬Ã‚  Business Continuousness and Disaster Recovery Procedures The internal auditor should get an understanding of the important processes and internal control systems adequate to plan the internal audit engagement and develop an effective audit tactic. The internal auditor should use professional finding to assess and evaluate the adulthood of the entitys internal control. The auditor should obtain an understanding of the control environment sufficient to evaluate managements attitudes, consciousness and actions regarding internal controls and their importance in the entity. Such an understanding would also help the internal auditor to make an initial assessment of the sufficiency of the accounting and internal control systems as a basis for the preparation of the financial statements, and of the likely nature, timing and magnitude of internal audit procedures. The internal auditors measures the as is internal control system within the organization. The internal auditor should become an understanding of the internal control. Procedures adequate to develop the audit plan. In obtaining that understanding, the internal auditor would consider knowledge about the attendance or absence of control procedures obtained from the understanding of the control environment, business processes and accounting system in determining whether any additional understanding of control procedures is essential. The internal auditor should document and understand the design and operations of internal controls to assess the effectiveness of the control environment. When attaining an understanding of the business processes, accounting and internal control systems to plan the audit, the internal auditor obtains information of the design of the internal control systems and their operation. For example, an internal auditor may perform a walk-through test that is; present a few transactions through the accounting system. When the transactions selected are typical of those transactions that pass through the system, this procedure may be treated as part of the tests of control. The internal auditor should deliberate the following aspects in the evaluation of internal control system in an entity: Æ’ËÅ"â‚ ¬Ã‚  Discovering the entity has a mission statement and written goals and objectives. Æ’ËÅ"â‚ ¬Ã‚  Evaluating risks at the activity (or process) level. Æ’ËÅ"â‚ ¬Ã‚  Completing a Business Controls worksheet for each important activity (or process) in each function or department with documentation of the attendant controls and their degree of effectiveness (partial or full); arranging those activities (or processes) which are most critical to the success of the function or department Æ’ËÅ"â‚ ¬Ã‚  Ensuring that all risks identified at the entity and function or department level are addressed in the Business Controls worksheet along with the combined documentation of the operating controls. Æ’ËÅ"â‚ ¬Ã‚  Discovering from the Business Controls worksheet, those risks for which no controls exist or existing controls are insufficient. 1.2.2. The assessment of internal control over financial reporting The total assessment gives a complete opinion of the effectiveness of entitys internal control system across internal control components. To facilitate the comparability with other entities and give complete assessment of the effectiveness of an entitys internal control system as such, universal system for evaluations is needed. Assessments and audits of internal control system should be tailor-made to the size, business, operations, risks, and procedures of each company, not directed by standardized lists (Heuberger 2009). This should more exactly identify possible problems, promote more efficient allocation of resources to higher-risk areas, and encourages a focus on outcomes rather than on processes. Internal control over financial reporting can be judged effective when reasonable assurance subsists that financial statements are being prepared reliably. Quantitative assessments are intended to measure the level of confidence that can be placed on the internal control systems ability to perform effectively (Perry 2010). Perry and Warner (Ibid: 52-55) have suggested a five-step model for quantitative assessment of internal control system, which is described on figure 1.1. The most important feature to note in this framework is scoring individual control objectives against the selected model. Using a suitable framework as a basis of the evaluation helps to attain a complete and structured assessment without missing important features of internal control. Figure 1.1. Quantitative assessment of internal controls. Perry 2010: 52-55. A framework can be deemed suitable as the fundamental for evaluation, when it is free from bias; it permits reasonably consistent qualitative and quantitative measurements; it is adequately complete so that those related factors that would modify a conclusion about the effectiveness of a companys internal control over financial reporting are not mislaid; and it is related to the evaluation (PCAOB 2009: 11). There are two key components of quantitative scoring: establishing how the maximum score will be assigned within the model and determining what percentage of the total allotted score to award to each control components. The initial COSO cube provides insight into the importance of the five internal control components in relative to each other, emphasizing the great importance of control environment and observing. However, Perry. (2010:54) note that those performing the assessment should apply their own experience with and information of internal controls and use this in combining with COSO guidance. COB IT model describes numerous different levels of dependability or maturity of an internal control system. Levels may range from initial, the lowest level of dependability, to optimized, the highest. COBIT Internal control reliability model is drawing the evaluators consideration to different features of the effectiveness of internal control, which would otherwise go unobserved, e.g. documentation and perceived value of controls. At the same time, this model is incomplete with respect to COSO internal control framework, because control environment and risk assessment are not comprised. Also, difficulties may arise greatly in small and medium-sized enterprises, where documentation regarding internal control system is limited and control procedures informal, but consciousness, communication and observing functioning might still be at high level. The Internal Control Institute in the US features six categories in rating internal control components. Groups range from reactive controls to world class system pronounced in table 1.3. Each category is worth a percentage that is proportionate with the attained level of control (Perry 2005: 54). Specifically, category 1 is worth 162/3 percent (1/6) and category 6 is the highest level of maturity and is worth100 percent. The points for each control principle should be assigned according to the evaluated percentage of proposed maximum score, then concise and an assessment report prepared. In this system, the evaluators score the internal control over financial reporting according to the fulfillment of the principles of internal control through numerous criteria. The total evaluation of internal control is attained through summarizing the scores across objectives and components. Perrys model allows giving an total numerical opinion of the effectiveness of the internal control system, taking into account the distinct features of every organization by assigning different percentages for different control principles and components according to the entitys size, ownership and business activities. The assessment of the efficiency of internal control over financial reporting in an entity is closely associated to the concept of fraud. The Chartered Institute of Public Finance and Accountancy (CIPFA) defines fraud as those intentional misrepresentations of financial statements and other records which are carried out to conceal the misappropriation of assets or otherwise for gain (Pickett 2000: 550). For a person to commit fraud, three factors need to be in place: incentive or burden, chance and rationalization (Rittenberg 2005: 301; Pickett 2000: 550).