Business Communication Trends Essay

Business communication plays a big role in our daily work activities as individuals we must manage our daily activities depending on the trends and needs of our current workplace. There are ten Business communication trends the one that I will be discussing is on Quality and customer needs. Business Communication Trends Business communication is very important in my daily work environment. It is so important because we use this to communicate efficiently with our Managers to our customers. I work for The City of Indio in water department. My duties vary from customer service to Engineering administrative assistant. Business communication does play a big role in my day-to-day duties, because we have to be able to have great communication skills orally, and also we must use other communication technology efficiently like emails, letters, memos and phone or teleconferencing. In order to be a good representative we must be able to communicate effectively with our customers. The reason I say this is because we are responsible in making sure that we listen to what the customers needs are and that we are able to satisfactory resolve any issue that the customer might have. Many times when customers have a valid complain we must inform our supervisor via E-mail, depending on the level of urgency regarding the customers complains. I generally prefer to communicate this way because it creates a paper trail and it also protects me. Through these emails we must be able to communicate to our supervisor, what the issue is and what are the solutions that we can offer the customer. Then my supervisors will respond with either an approval or rejection. Then we can communicate with the customer and inform them what the end result is of their complaint. I have found that communicating with my supervisors via e-mail helps keep track of records, and if that same issue were to ever come up again we would have an e-mail that would be proof that particular issue was addressed and brought to our supervisors attention. If the issue is not resolved to the customer satisfaction it would be because there wasn’t a follow-up with the customer and we did not communicate in a professional manner. Business Communication Trends Working in a utility division comes with many challenges. When creating utility statement, wording has be to address in a manner where we are targeting an audience that can read and understand exactly what is being said in a normal monthly water utility bill . For example, what amount is due and when is it due. Many of our customers misinterpret or don’t understand the wording on the utility bills. This causes confusion, and can even cause customers to have the utility services interrupted, because they misinterpret their bill and did not know how to read it correctly. We all have spent countless hours rewording our statements and every time there is that one customer that is looking for a loop in the system to get away out of paying a payment or late fees. Our role as representatives is to ensure that are customer satisfaction is meet, and if there is an error where it might misguide our customers, we want to make sure that we correct the problem before it becomes a problem.

Navajo’s Resistance on Education

There are many ways to define the word â€Å"resistance. † One way that the Standard College Dictionary defines it as: To strive against; the act of resistance; act counter to for the purpose of stopping, preventing, defeating, etc. That†s how the dictionary defines it. Personally, my definition of â€Å"resistance† is the act of being against someone†s orders, rules, or demands. The reason why we resist some of these orders, rules, or demands is because our belief, morals, and religion come into play. The way that we were brought up plays a big role in our ability of making our own decisions. If we were brought up one way, and someone tries to force us to become someone else, or to mold us into something else, we would not feel right. Due to the fact that we grew attached to many ideas, beliefs and religion. The only natural thing to do is to refuse to give in to the idea of change. It†s a basic and a natural instinct. That†s exactly what the Navajos carried out. The Navajos rejected the idea of being force to become â€Å"civilized,† even after being put into the Bosque Redondo Camp. The only thing to do now was to survive and by all means refuse to accept the idea of becoming â€Å"civilized. There were several activities that the Navajos executed while they remained at the camps which showed there resistance against the ideas of General Carleton of forcing them to become â€Å"civilized. † One of the activities that the Navajos resisted against was the idea of sending their children to school and get educated. To the Navajos it seemed like a good idea, but they had other things in mind. Such as: worrying how are they going to gather the next meal to feed their families? They were living in the worst conditions imaginable. No food, shelter, or extra spare of clothes. They were very venerable to the conditions they were put in. For those reasons many of them got sick and eventually past away. But they did consider the advantages of the education program. Most of them took advantage of the opportunities given. Thinking about survival, they took such training in Carpentry, leatherworking, and blacksmithing (Osburn, The Navajos at The Bosque Redondo: Cooperation, Resistance, and Initiative,† 159). These programs are very useful only when the resources are available. When realizing that the resources were not available, they changed their priorities. Education was the very last thing on their list. Their primary priority was to find a way to get food and survive. As the Osburn states, â€Å"Yet the Indians claimed they were not opposed to education; they were simply more absorbed with the immediate concern of daily survival and considered the benefits of education to be peripheral to more urgent matters, such as obtaining enough food to fend off starvation. Their attempt to procure money and extra ration coupons for sending their children to school demonstrates the Indians† shrewd survival strategy†(159). The Navajos used simple and obvious strategies just to stay alive. It†s very much like if your stranded in an island, away from civilization. Your first instinct is not to worry about your make-up or your clothes. The first thing you have to worry about is how are you going to survive. Which eventually leads you to sub categories as: food, shelter, clothes, etc. It†s easy to say, but it is hard to do. The Navajos had to undergo many obstacles. When they realized that they were not getting enough coupons for food, and forging them wasn†t enough, they had to take drastic measures. Many of the Navajo women had to do things that were against their religion and their morals. The very last resort had to be taken, which eventually brought shame to the Navajo tribe and families. Many of the woman thought that the only way to attain extra food was prostitution. Osburn states, â€Å"Another method of obtaining extra food was prostitution, which was not a standard practice under less stressful conditions. Navajo women were generally considered to be modest and decent before and after the Bosque Redondo years†¦ While the Navajo recognized the degradation of prostitution at Fort Sumner, they also indicated that the women were compelled to set aside their moral prescription because of poverty and hunger†(159). Anybody would set aside his or her morals just to stay alive. Even if it means to kill someone just to gather food. It†s like Darwin†s theory: Survival of the Fittest. The weak people die and the strong survive. It takes valor to do something drastic like this. That is why I respect them so much. It makes people think of just the things we are capable of achieving if we just put our morals aside for awhile, and think about survival when put in a aquared situation and are forced to take extreme measures. Another activity that the Navajos resisted was the idea of â€Å"barrack housing. † Forcing them to start a new life as â€Å"civilized† people and living in a civilized community, the Navajos rejected the idea of living somewhere else that wasn†t their homeland. As the article states,† Carleton had originally planned to house the Navajo in neatly ordered barracks similar to the type of housing found in Pueblo villages. The Navajos, however, found this scheme unacceptable because their traditional housing was widely dispersed. Furthermore, they rejected the idea notion of permanent homes because of their beliefs about departed souls†(160). Lots of people wouldn†t mind starting off fresh and living in a house that was given to them. The reason being because he or she have had bad experiences in their past home and life. They are ready for a change. However, it wasn†t like that for the Navajos. They were already customed to the surrounding in which they were living before the â€Å"white people† took them out of their homeland. It†s like they stated, † The custom of our tribe†¦ is never to enter a house where a person has died, but abandon it. † Assuming that the past owners of the houses were probably killed, they rejected Carlton†s plan. Not only because they believed it was bad luck to enter someone else†s† house, but also because they were being put in an environment that they have never been exposed to. People find themselves very venerable if they have no control of the surroundings in which they are being put into. Very much like a parakeet in a cage. For years, a parakeet depends on its owner to give him food. What if the cage†s door was left open and the parakeet escapes or was left to be free. How would it live in the wild, without having the necessary skills to survive? Knowing that there is a harsh world just outside that cage, the parakeet takes his or her chances. Most of them end up finding a way to survive; yet, many of them just die of hunger because they couldn†t gather food. It†s exactly the way that the Navajos felt. The Navajos have already been customed to the surroundings of their homeland and were not prepared when they were being put into camps or the houses that were provided for them. They had no control over the resources that were provided, if they were any. They harvested many crops, but no luck. It wasn†t enough for everyone. Very much like the parakeets, they starved and died. If they did live through starvation, many of them were exposed to disease, which eventually killed them little by little. Knowing that the Navajos were sick, they never took advantage of the clinics or medicine that was provided for them. The last activity that the Navajos refuse to accept was the idea of getting medical attention. The refusal of â€Å"Anglo medical treatment. † â€Å"†¦ For similar reasons the Navajos refused medical treatment and the post hospitals. The Indians explained that they shunned the hospital because â€Å"all that have reported there have died†(160). When the Navajos noticed that many Indians were dying, the realized that the â€Å"white† people had to do something with it. Perhaps they believed that they were being slaughtered and killed. Not only that, but the Navajos didn†t want to be exposed the â€Å"white† medicine. They had their own ways of curing their sickness. Very much like people nowadays. Many of them do not believe in modern medicine and have their own way of curing themselves. For the Navajos, the only way to cure themselves and to purify their body without any modern medicine was to perform a traditional dance called â€Å"Squaw Dance. † They had their own views on how they believed they got sick. â€Å"According to this ceremony some sicknesses are the result of the ghosts of aliens, either those whom a Navajo warrior has killed or those who died from other causes and with whom the Navajo may have had contact, sexual or otherwise. Touching the corpse or stepping on the grave of an â€Å"outsider† may also cause alien ghosts to torment a Navajo with sickness† (160). Behind every culture, there are many reasons why they perform or do different things to get themselves better instead of using modern medicine. For example, â€Å"In the Navajos world view, illness is an example of disharmony in the cosmic order that the performance of a religious ceremony can correct. During the ceremony, the Navajo invoke their Holy People to rectify the disturbance or order. If the ritual is correctly carried out, the deities are obligated to grant the mortals requests, for a principle of reciprocity governs the exchange. In this regard, Navajo oral tradition emphasizes the importance of healing ritual at the Bosque (160). Nowadays, everyone grew up with an idea on how to get rid of an illness without the use of medicine. For instance, if someone has a nosebleed how do you stop it? Many people believe that lying down is one way, others to pour water over your head and pinch your nose with a wet towel and remain standing. There†s not an exact way. Probably all of them work. It†s just that most of us have been custom to one of these methods, and will not use any other one. It†s just the way we were brought up. Likewise, the Navajos didn†t want to try nothing new. Their beliefs and morals don†t allow it. The only thing left to do is to pursue your values and principles. The Navajo†s struggle for survival depended not only on resistance by their part but also the strategies that they used to attain it. Their primary objective was to survive. They accomplished this by many â€Å"patterns,† but one of those patterns stands out the most. The idea of â€Å"resistance. † They resisted â€Å"formal education,† â€Å"barrack housing,† and â€Å"Anglo medical treatment. † By refusing these ideas, many of them had to perform such tasks that would bring shame, not only to them but to their families too, just to survive. Many women became prostitutes, while others Navajos forged coupons, raided the camps but also fleeing from them, and performed ceremonies for spiritual cleansing. All of these activities played a big role in trying to change the way the Navajos lived their lives. Forcing someone to change, or to mold them in something they are not, will result in confrontation. That is why the experiment at Bosque Redondo failed to work. Gen. Carlton forced the Navajos to become â€Å"civilized† against their will, and in return was confronted and his ideas were retaliated. It was the only way that the Navajos could prevent the â€Å"white† people from forcing them to change their lifestyle, morals, beliefs, and tradition. So in conclusion, the Navajos† actions can be considered â€Å"resistance,† due to the evidence provided.

Affirmative Action And Refugees Of Color

PRO-AFFIRMATIVE ACTION What is it? Well affirmative action is, in plain text, the consideration of your class, race, gender, color, ethnicity, national origin, and disability when deciding who gets a certain job or admission into a school. If you are amenity applying for a job and there are other people that are applying as well then you will be considered for the job over one of the other people, even if they have more experience. It is not only for jobs, it is also used in any situation†¦ This African American study will define the fairness of Affirmative Action in not allowing poorer whites the same availability of jobs than are offered to persons of color. The argument of class inequality of poor white workers has often been used as a premise to argue in favor of preferential treatment of Africa-Americans in the labor markets. In these cases, the problem of low employment opportunities is falsely being exploited to blame African Americans for taking jobs from poor whites. Poor†¦ Affirmative action was signed by President John F. Kennedy it was first put into play on March 6, 1961 it called to ensure that applicants are employed, and employees are treated during employment, without concern to their race, creed, color, or national origin. Forward to 2016 where it has become a problem within college applications where colleges are now more focused on having a diverse student body rather than the quality of the student themselves. While some colleges believe that affirmative†¦ Affirmative Action In Shaw’s article he gives four arguments for affirmative action that are counter arguments to others. In this paper I will talk about one of his responses and why I disagree with it. I plan to argue that many companies do not want to hire people of other races, ethnicities, or genders because they may not trust these people for various reasons. According to Shaw, affirmative action is designed to make the hiring process of companies more fair. It is supposed to make the process†¦ access to higher education. Affirmative Action started in 1965 in hopes to grant minorities more access to jobs , but has grown to also encompass ensuring that minorities are allowed admittance to higher education facilities. The goal was to equalize the population in terms of opportunity, and also be equitable in how people were treated. Since its implementation, many people have opposed it and have given reasons for why the system is flawed. However, Affirmative Action is a policy that needs to be†¦ Affirmative Action Affirmative Action first began in 1961 on March 6 from The Executive Order 10925 signed by President John F. Kennedy. In 1964, the Civil Rights Act made discrimination illegal for employment regarding to race, cultural background, color, or religion. Over the course of time, this began to become beneficial to a lot of people especially if they wanted a job because of discrimination and enforced diversity and giving minorities opportunities or chances. Even though this is such†¦ Affirmative Action University of Phoenix Susan E. Ricard Since the beginning of affirmative action, there has been controversy about the program being an effective tool to eliminate discrimination in education and the workplace. Even though the numbers with affirmative action plans seemed to have improved the percentage of minorities in schools and workplaces, it does not work to mandate that people change. Once the mandates disappear the numbers begin to decrease. In its conception in†¦ The Case for Affirmative Action: An Open Letter to Five Justices In the article â€Å"The Case for Affirmative Action: An Open Letter to Five Justices† by Dave Malcolm states that a great informal affirmative action program going for decades. What is exactly is affirmative action? Affirmative action means an action or policy favoring those who tend to suffer from discrimination, specially in relation to employment or education (dictionary.com). Affirmative action is one of the most controversial concerns†¦ Affirmative Action If one is to discuss and problem solve an issue, he or she must first know what the issue is truly about. Affirmative action is defined as the equal opportunities given to women, minorities, and small groups so they will have the same tools, education, and allotment to achieve their goals in life. Since affirmative action came about, debate arises daily about if it is truly equal and fair. Was it a word made as a cushion to the people so they will feel equal? Another interpretation†¦ Affirmative Action: Is it still needed in Today’s World? Table of Contents Abstract †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 What is Affirmative Action †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3-4 History of Affirmative Action †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...4-6 Legal History of Affirmative Action †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.6-8 The People for Affirmative Action †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8-9 The People against Affirmative Action †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...10 The Benefits of Affirmative Action†¦

Current Trend in the Area of Telecommunication Research Paper

Current Trend in the Area of Telecommunication - Research Paper Example The impact of essential forces which regulate the demand and supply of telecommunication services has been enlarged by the international trend in its open markets. As a consequence of current trend in telecommunication, the majority of the telecom service providers are now functioning privately. Major improvements have also come about to stimulate competition at the domestic, local and international levels. Besides, the liberalization in the telecommunication industry had also commenced considerable changes in areas like ‘value-added services’ and long-range calls among others (ITU, â€Å"Trends and developments in the telecommunication environment†). Current Trend in Telecommunication Despite the global economic decline, the telecommunication sector has developed continuously. It is due to this reason that major contribution to the development arises from the emerging markets. The increased utilization of mobile services is one of the significant drivers for the development of telecommunication. ...   The markets for telecommunication are becoming more competitive in providing wireless and the 3G services while other telecom services such as fixed line continue to drop back with respect to effectiveness (ITU, â€Å"Trend in Telecommunication Reform 2010/11†). Description of Wireless Technology Wireless technology help to transmit data in long range without any cables. It is usually measured as a division of telecommunication. Wireless technology enables long-distance communication developing an incorporated network. Through wireless technology, people can use the internet with the assistance of low power radio signals. The most important use of wireless technology can be illustrated with reference to laptop users who usually travel to the distant place. Another important use of wireless technology is the mobile wireless network which links through satellite (Krishnamurthy & Rajashekara, â€Å"Current Trends in Wireless Technologies in Academic Libraries†). In pre sent days, the wireless technology has comprehensive application because of its easy installation and flexibility. Organizations often replace their old LAN system to implement wireless technology in their business because it allows moving the computer from one place to another place without losing the internet connectivity and affecting other devices. The most important uses of wireless technology in present days can be seen in educational institutions, airports, and sometimes in coffee bars. They offer customers with constant internet usage to make their work easier. Making a wireless network in the organization is an inexpensive technique to accomplish the chosen connection with the convenient environment.

Bad practices in Restaurants in the UAE Essay Example | Topics and Well Written Essays - 1500 words

Bad practices in Restaurants in the UAE - Essay Example As these restaurants prepare various kinds of cuisines, it becomes difficult for them to abide by all the norms of hygiene. Almost most of them nowadays, do not comply with the norms devised by the food control authority of the country. The paper will argue how the restaurants and food control authority ignore hygienic practices in restaurants of UAE. It gives an account of the causes leading to these bad practices, the final outcome of neglect and the solutions some of which are reflected in terms of the steps taken by the authority. The study would argue on the basis of secondary research as well as results from primary survey to capture the choice pattern of public. A brief interview and survey was conducted on a randomly drawn sample of 50 people online and at the American University of Sharjah to understand on what basis the customers choose restaurants to go and eat. Causes: The restaurants in UAE are facing severe hygiene troubles as all the restaurants do not employ qualified or trained employees. To maintain low costs, the employers generally employ untrained and unprofessional people in their restaurants. â€Å"One in every three people responsible for hygiene in Dubai’s restaurants is not qualified† (Malek, May23, 2012). ... (Malek, Oct 19, 2011). It is understood that Indians make up 65 per cent of the food industry workforce, Asian comprise 20 per cent of workers, with Arabs making up 12 per cent. The results point out that the majority of workers are not receiving efficient hygiene training (Shaheen and Dajani, Mar 1, 2010). The lack of a culture of hygiene and food safety in restaurants and food outlets is a key reason for illness.   For example, the Abu Dhabi Food Control Authority instructed the closing of Al Tazaj Fakieh Grilled Chicken, a restaurant in the Hamdan Centre building along Hamdan Bin Mohammad Street, for recurrent breach of food safety policy.(Kader, April 18, 2011). Sometimes the food is also not prepared in proper clean environment and furnished place. It therefore leaves a risk behind in the whole making of the food (Occupational Food Handling and Food Preparation Areas, February, 2012, p.9). Out of the 130 restaurants inspected, 8 were accused of unhygienic practices while 95 ha ve been alerted – â€Å"Offences included poor ventilation, unclean cooking areas and piling food in refrigerators in a way that could lead to cross contamination† (The National Staff, 2012). The Ibrahim restaurant was ordered to shut down after the food authority in Abu Dhabi found â€Å"cockroaches and other insects in the restaurant’s kitchen and dining area† (Abu Dhabi food inspectors cracking down on restaurants, 2012) . Some related issues can also be identified. For instance, problems like temperature control, contamination and food poisoning are witnessed due to unhygienic methods employed in the cooking process. Controlling temperatures of food in high-risk outlets such as hotels, cafeterias, restaurants and catering companies

Parents Attitudes Toward Learning Through Play in the Foundation Stage Essay

Parents Attitudes Toward Learning Through Play in the Foundation Stage - Essay Example The researcher is an advocate of children and their best interests which is why she decided to pursue a topic that is close to her heart. In her experience with children, she has discovered how play can be an effective tool in learning new concepts. Knowing that a child’s family is a great influence on their learning and development, the researcher also found it interesting to explore how parents regard play and if they view play similarly to how the children’s teachers in the foundation stage do. Developments in education point to the benefits of collaboration between the home environment and the school in the facilitation of children’s growth, learning and development. Wood argues that the Government endorses literacy and numeracy strategies that make use of play especially in the early years and the fact that parents are expected to take part in their children’s learning may press parents to seriously consider the advantages and disadvantages of play. H owever, Wiltshire claims that parents question what the Early Years Foundation Stage (EYFS) has to offer their children as it is heavily play based. Research reveals that parents recognise the value of play but are sometimes confused about its function in children’s learning. If the parents’ view is that play is merely for entertainment and social purposes, then it is doubtful that parents will become fully involved as partners in their children’s education.   The specific objectives of this research are as follows: 1. To research related literature in order to define play 2. To identify the types of play used in the foundation stage 3. To establish why play is important for children’s development. 4. To use primary research to explore parents’ beliefs and attitudes regarding play as a way of learning in the foundation stage. 5. To identify whether support children’s development is at the foundation stage by providing play activities at home 1.4 Rationale of the Study This research aims to explore how parents truly regard play and if they do believe that it is beneficial for supporting their children’s development in the foundation stage. This information would be helpful for practitioners so that they know how to engage parents’ cooperation and support in schools. It is believed that parents are important collaborators in their children’s learning since they can provide the resources and exper iences to help them learn at home and extend the learning that takes place in school. In partnership with teachers, parents can help enhance the curriculum in ways that engage children’s interest, so it becomes meaningful and fun for them. Play is one way that makes this possible. Parents are seen as partners in their children’s education, so it is worthwhile to study how they view their role as parents of young children who constantly engage in play as a form of enjoyment. According to Nutbrown (1999), first introductions of play for most children are in a ‘home-based pedagogy of play’.  

Loss Aversion Essay Example | Topics and Well Written Essays - 1000 words

Loss Aversion - Essay Example In this particular source, the author discusses the issue of cost aversion from a phenomenal perspective. This is because the writer treats the topical issue of finance and cost aversion from a rational perspective where he makes use of radical human experiences to understand the basic principles of finance rather than using complex financial terminologies. Due to this reason, the writer introduces a theme, which is refers to as mental accounting. By mental accounting, each member of the wider population is assumed to be a financial expert because in one way or the other, the person uses his or her mental faculties to undertake and comprehend basic marketing and financial principles. The focus of the work of the writer can therefore be said to be looking at marketing and finance from a behavioral approach rather than a technical approach. From a personal analytical view, it would be said that the content of the writer’s work may concern some justifiable points but not much work was done by the writer to prove the authentication of the facts presented. For instance there was not the use of any financial models. The source would however be strongly criticized on the lack of empirical financial models being used in the data collection process. Though a finance and marketing paper, the writes are seen as writing from a more behavioral perspective. This dismisses the use of any well defined quantitative arguments that could offer a generalized persuasion of the arguments put forth. Camerer, Colin. Three Cheers--Psychological, Theoretical, Empirical--For Loss Aversion. Journal of Marketing Research, Vol. 42, No. 2 (May, 2005), pp. 129-133. Available at http://www.jstor.org/stable/30164010 Camerer (2005) is credited as a multi-disciplinary scholar whose research cuts across several fields and acreas of study. His major area however happens to be in finance. The source put forth by Camerer (2005) is

ECONOMOC LEVERS. A TOOL TO SAVE THE SHRINKING ECONOMY Essay

ECONOMOC LEVERS. A TOOL TO SAVE THE SHRINKING ECONOMY - Essay Example Adam Smith represents classical, Alfred Marshal represents the neo-classical school of thoughts and the moderns are represented by Lionel Robbins. Adam smith (1723-1790) who is known as a father of economics, in his work "An enquiry into the causes and nature of wealth of nations" defined economics first time in 1776. He, defining economics said that: The above mentioned book of Smith has been divided into four parts; Consumption, production, exchange and distribution of wealth. He came up with an opinion that the wealth, goods and services are produced in every country in accordance with the laws. Concerning the exchange and with regard to distribution of wealth, he developed some laws for mutual exchange and with regard to distribution of wealth. The concept of wealth given by Smith was misinterpreted as well as misunderstood therefore, Ruskin and Carlyle, the renowned social reformers of their own time, declared economics a dismal (negative) branch of knowledge. They said that Smith's definition motivates the people for "wealth worship and make them selfish". Wealth is the mean to reach the end not the end in itself. After the criticism of Ruskin and Carlyle on Smith's theory Alfred Marshall came into play and rectifying many faults and defined economics in a different way. He said: "Economy is the study of man's action in the ordinary business of life. It enquires, how does he get his income and how does he use it. More precisely, "Economics tells how to earn money and how to consume it" (Heather, 2000) Prof. Robbins developed a new definition of economics. As per him: "Economics is the study of human behavior as a relationship between ends and scarce means which have alternative uses". There are three pillars of Robin's theory which help it to sustain and be considered. These pillars are mentioned below. Wants are unlimited and so they compel us to select very urgent wants for having maximum satisfaction. The means, to satisfy these unlimited wants, are limited and create the problem of scarcity. As the means can be used alternatively, a new problem of choice is created. Let's understand this concept with an example: suppose a buyer reaches the market with limited money in his pocket to purchase, then he faces the problem of choice. In other words, he has to take a decision what to purchase and what not to (Harvey 1996) Economic Levers There are a number of economic levers which can be used to keep the economy back on track. We will discuss some of them and analyze that how it helps to aid the economy (Alois & Perelman, 1994). 1. Deflation 2. Devaluation 3. Price Trend 4. Nationalization 5. Liquidity Preference 6. Fiscal policy 7. Rate of interest 8. Employment rate 9. Global Trade. 1. Deflation: When a decrease in the prices of the commodities and goods occur then we can

States with Stricter gun laws don't have a dramatic difference in gun Term Paper

States with Stricter gun laws don't have a dramatic difference in gun violence crimes compared to States with less laws - Term Paper Example Statistics have it that in the year 2010, the murdering of more than 358 people were carried out using rifles. A total of 6,009 people were killed by the use of handguns and others 1939 people were murdered by firearm. It is rather absurd to note that states with the highest increased gun ownership have the largest rates of violent crimes. More than thirty one states have implemented such laws commonly referred to as â€Å"shall issue laws†. These laws permit the adults to handle concealed handguns on condition that they do not have a criminal record or a bad history of vital mental illness (Stephen, 2000). This goes beyond odds to disapprove common sense that implies when most people carry guns the crimes involving guns will be greatly reduced. This can be looked at from the perspective that criminals are given huge penalties because a higher arrest and conviction of criminals reduces the rate of crime. This has been considered to imply that someone committing a crime will se ek the help of another person who is in a position to help him or her. Surprisingly there is a high negative relationship between the number of law –abiding citizens who have permits and the number of crimes committed (Stephen, 2000). These occurrences are taken to imply that as more people get gun permits, the rate of crimes related to guns reduces greatly. It has also been observed that murder rates keep on reducing by 3 per cent , rape cases by 2 per cent and robberies by above 2 per cent for every year that handgun law has been in place (Dowlut, 2002). Violent crimes are believed to have reduced by concealed handgun mainly because they lower the occurrence of attempted crimes now that criminals are not sure which possible victims can safeguard them and also victims who poses guns can easily secure themselves at most times. Stricter laws are seen in Connecticut in terms of gun ownership than most states (Dowlut, 2002). Contrary Opinion Some recent studies by a pro-gun cont rol the San Francisco organization gives an opposite view with regards to the gun laws and the rates of crimes related to guns. The study has it that the firm restrictive laws as witnessed in California and Connecticut experience lower rates of gun-related killings while states with less restrictions on firearms have an increased rate. California was regarded as having the firmest laws on gun controls in the entire nation as per the Law Centre to Prevent Gun Violence which is behind the firearms regulation promotion. Connecticut comes fourth when it comes to states with the strongest gun laws and the impact was seen when it recorded the sixth -lowest gun deaths. States with less strict laws like Alaska, Louisiana and Montana recorded the highest number of deaths resulting from gunfire doubling the number witnessed in California. The federal Centres for Disease Control report had it that California experienced 7.88 gun deaths for every 100,000 residents in comparison with the 20.28 r ate in Alaska (Burton, 2010). Another research conducted by the University of Alabama at Birmingham on states in need

Consumerism Essay Example for Free

Consumerism Essay THE DISHONEST FACE OF CONSUMERISM A statistic illustrates that in 1950, there is one car for every fifty people but in 2009, there are more than one car for every twelve people in America. This example demonstrates the increasing effect of consumerism by the end of the 20th century. According to Cambridge Dictionary, consumerism is the situation in which too much attention is given to buying andowning things. In the light of this definition, it can be concluded that consumerism usually leads to materialism since materialists claim that happiness can be increased through buying and spending as well . It is inevitable that there exist a dissidence between people about this issue. Authors like Juliet Schor, Annie Leonard and Danielle Todd support consumerism is a foe whereas Peter Saunders and James Twitchell, advocates the idea that consumerism is a friend. Consumerism has many negative outcomes like overspending, overworking, credit card debts, social and economic problems etc. These negative aspects of consumerism are in majority therefore consumerism is a foe. Consumerism is a foe since it causes overworking by triggering the insatiable nature of human. Each person aims to reach a good, qualified life and this ambition causes competition between people. As Annie Leonard mentions, we have become a nation of consumers (9). The reason behind this situation is exactly the competitive life circumstances, each person buys more and more to be the best. It is acknowledged that human has an insatiable nature by birth and the consumerist system triggers this stimulation substantially since people do not want to stay out of the competition. Todd states that consumers are well aware of the insatiable nature of consumerism, but recognize that in their society it is the only possible way to live (1). The most negative aspect of consumerism emerges at that point; since consumers can never be fulfilled with the goods they consume there occurs a circle which tucks people into a trap. The empty and miserable consumers buy more and more goods with the hope of finding fulfillment and reaching the best. For instance, a young man buys an Iphone 4 and just three months later he sees his friend’s Iphone 5  and decides to buy an Iphone 5 immediately for reaching his friend’s level . To purchase more, this man obliged to work exceedingly so his life passes with heavy working conditions. According to Leonard, this situation creates a c razy work-watch-spend treadmill (13). This circle damages people’s lives since it is almost impossible to get rid of this circle because of the unsatisfied nature of human. With the existence of this circle, people turn into robots, they cannot think anything except money, working and shopping. Eventually, people’s psychological and physical healths are damaged because of stress, they become tired, they do not have individual times, they do not have any hobbies, they drift apart from nature and get stuck into shopping malls etc. Briefly, it can be said that consumerism is a foe since it triggers the unsatisfied nature of people and ensnare their lives with the work-watch-spend circle. Advertisements cause the problem of overspending which is the most mischievous outcome of consumerism. Advertisements have seven functions like identifiying brands, supplying information, persuasion previewing new trends etc. but persuasion is the best function which is related with consumerism. Advertisements and consumerism definitely have a positive correlation since powerful and visual advertising directs consumers to purchase goods and services. As Juliet Schor states, it can be said that the growing importance of television causes consumerism (1). It demonstrates that people who watch TV are more inclined to purchasing more. Schor also asserts that an avarage level of TV watching of 15 hours a week equals nearly $3,000 per year (1). So it can be concluded that television is very effective on people’s buying decisions, advertisements direct people to spend more money. These tricky advertisements lead people to buy redundant goods. For instance, Twitchell mentions that he bought a Mazda Miata although he did not need this car (1). Moreover, he states that he bought the car because of an advertisement which promotes the idea that if you buy this car, all of your dreams will come true (2). This is a clear example of overspending, an effective advertisement made Twitchell buy a luxury and redundant good which was pretty expensive. Twitchell’s experience is just the tip of the iceberg, the rate of overspending will increase more and more with the growing importance of television. Due to overspending, people become unable to afford their basic, biological needs since they spend all their money for visible status  goods. Shortly, it is verified that advertisements direct people to consume more and more but this huge effect of advertisements are destructive since over-consumption makes people unable to afford their basic needs. Credit card debts is another destructive outcome of consumerism. In Turkey, one million and sixty thousand people have credit card debts by 2014. This statistical data demonstrates that consumerism is not a friend for one million and sixty thousand people in Turkey. As it is mentioned before, human has an insatiable nature therefore people see products as a hero and they purchase more and more. Banks take advantage of people’s fralities and give them lots of credit cards. This situation brings a trouble into society like credit card debts. Juliet Schor argues that one of the most fascinating things about credit card debt is how m any people are not conscious of their behaviour (3). While buying goods people cannot be aware of what they spend since they are not aware that these credits are borrowed. They assume that these credits are free and limitless. Credit cards are presented as hero by banks, consumers can buy what they want without making payment by cash but at the end this dream concludes with a disappointing end, hoarded credit card debts. Victims of credit cards have to sell their houses, cars etc. to pay their credit card debts. So, it can be concluded that although many people believe to the misleading friendly face of consumerism actually it is just an invisible enemy which drags people to debt spiral. Some may say that consumerism is a friend. However, this assertion is not true. It should not be forgotten that the capitalist system leads to the occurrence of consumerism. Saunders defends that capitalism is good for the soul since it gives people a chance to live a good life (6). That assumption can be accepted to an extent since each person aims to reach a good life. This is a common will of all humanity but it should be considered that human being is insatiable and this system exploits people’s weaknesses which is coming from their nature. As it is mentioned in second and third paragraphs, advertisements exploit people’s weaknesses dramatically by giving the message that they are insufficient. Peop le cannot reject the desirable choices that the system provides and they become a part of this system even if they cannot afford the requirements of a good life. Saunders also hypothesizes that no socioeconomic system can guarantee people a good life, they can just provide happy and worthwhile lives and capitalism  passes with flying colors on this test (19). There exist a social stratification in today’s world so these flying colors are just accessable for upper and middle classes but what about the working class? Their labor is exploited all the time by this capitalist system. A good system should provide a happy and worthwhile life to everyone, not just the selected rich ones. To sum up, it is true that capitalism can be seen as desirable and attracts many people’s attention but this does not mean that capitalism is a friend since it just provides tricky and temporary dreams to a minor group of rich people. In conclusion, negative aspects of consumerism like overspending, overworking, credit card debts, social and economic problems etc. outweigh so consumerism is a foe. Although some argue that it is a friend, actually in real life it is impossible to support that argument since consumerism triggers the unfulfilling nature of human and it is not desirable or beneficial in the long run. Consumerism is just a foe which make s you a victim with empty promises. Schor believes that, to avoid this situation people should decrease the time they spend in front of the TV, use no credit cards, stop buying unnecessary products and try to make logical, consciously decisions while purchasing (4). If people take these suggestions into account, they can reach a good life without these tricky systems. It should not be forgotten that spending less makes people feel better. WORKS CITED Leonard, Annie. â€Å"The Story of Stuff.† Free Range Studios, 2007. 20 Aug. 2009. Web. Saunders, Peter. â€Å"Why Capitalism Is Good for the Soul.† The Insider 23.4 (2008): 14- 21. Insider Online. The Insider Heritage Foundation, Apr. 2008. Web. Schor, Juliet. â€Å"Juliet Schor on The Overspent American.† TIME.com. N.p., 20 May 1998. Web. http://www.nytimes.com/books/first/s/schor-overspent.html Todd, Danielle. â€Å"You Are What You Buy: Postmodern Consumerism and the Construction of Self.† Fall 2011. Web. Twitchell, James. â€Å"How I Bought My Red Miata.† August/ September 2000. Web.

The Threat To Auditors Independance And Impartiality

The Threat To Auditors Independance And Impartiality This research is basically to access and analyse the threat to auditor independence and impartiality. This is crucial because the position of an auditor when auditing a financial statement will determine if he or she will be independent and impartial when drawing a conclusion on a financial report. This is why this research is very important. What this research wants to assess is to find out if auditors independence and impartiality can be threatened through offering non-audit services to their clients. Financial report is very important to stakeholders of an organisation. It is also important to prospective investors interested in an organisation. It is also important to the general public as a whole. Therefore, for this reason, the authenticity of a financial report is very crucial and important. This validation is authenticated by a set of people called auditors. Stakeholder, investors and the general public will rely on this authenticated report for making decision. However, there is a fact that this report may be misleading and this calls for concern. This is because auditor often offer further services to their clients other than auditing called non-auditing services which may make them impartial when auditing such companys financial report because of money been realised from non-audit services. This is when Auditor independence and impartiality could be threatened. This research will be based on this topic, finding whether the provision of these non-audit services can impair the independence and impartiality of auditors. 1.1 BACKGROUND History reveals that audit is a Latin word meaning he hears. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997) An opinion of an independent chartered accountant is needed to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay down standards. Independence is the cornerstone of auditing; Stewart (1977) quoted by Porter. In carrying out the audit assignment, the auditors must be independent i.e. the sense of being self reliant and his/her professional judgement not being subordinated by the opinion of others. (Porter, 1997, p.65) It is very important for the auditors to be independent otherwise the audit report will be undermined and lose its value. In order to make the users of information to have faith and rely on the audited account, they must be sure that the audited accounts are independent of entity, its management and other interested party. This is reflected in the fundamental principles of external auditing- objectivity and independence which state that auditors are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1:201: integrity objectivity and independence explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is sometimes described as independence of mind (Dunlea, A. Maclochlainn, N. p.19). However, it is possible to identify some threats to auditors independence. The provision of non-audit services by auditors to their client is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit services to its client e.g. computation of corporation tax matters and other financial services the auditor and the directors tend to develop a relationship and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14). The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. CHAPTER TWO LITERATURE REVIEW 2.1 INTRODUCTION Since the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the maintenance of independence has become a critical issue for the accounting profession. Bartlett, R. W (1993, Online) The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit work that one is to report upon. Bartlett, R. W. (1993) defined independence in auditing to be the auditors ability to resist client pressure or and the auditors ability to act with integrity and objectivity. Dunn, J. (1991, p.19) also described independence and impartiality as an attitude of mind characterised by integrity and an objective approach to professional work. Whittington and Pany, (1998, p.34) sees independence as the ability to maintain an objective and impaired mental attitude throughout the audit assignment or engagement. There is a general consensus that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests; Lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997). For the purpose of this research, independence and impartiality will be separated into two related concepts of independence, which are: Independence and impartiality in fact Independence and impartiality in appearance. Independence and impartiality in fact occurs when an auditor displays independence in mental attitude when carrying out his statutory audit assignment while independence and impartiality in appearance simply means that the auditor should be seen as been independent and impartial in the publics view (shareholders, Potential investors). Public confidence would be impaired by evidence that independence was lacking, and/or when there is the existence of circumstances, which the public might believe, is likely to influence independence and impartiality. The relationship that exists between the auditor and their client should be such that it appears independent to the third party, Bartlett, R. W (1993). Whittington and Pany (1998, p.35) added that the requirement by the third party from the auditor is to give credibility to the audited financial statement. The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose. Beattie, V. et al. (1999) stated that, The reality and perception of auditor independence and impartiality is fundamental to public confidence in financial reporting. This work will identify and assess the key threat to auditors independence and impartiality and concentrate on the provision of non-audit services. This will examine the controversies that exist on the provision of non-audit services and establish the opinions of the public and auditors on such provisions. Later in the course of this research, conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence and impartiality. 2.1 ANALYSIS OF THE PRESENT AUDIT SYSTEM Various factors could be identified in textbooks, articles, journals, auditing standards and the publics view, which can affect auditors independence and impartiality. Hussey, R. and Lan, G. (2001), identified some of the factors such as: the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online). The auditing practice board (n.d) (Online) categories these threat as follows: Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat. Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as follows: Undue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, trustee investment in audit clients, voting on audit appointment, loans to and from client, receipt of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc. Beattie, V. et al. (1999) stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online). According to the Auditing standards guidelines (online, n.d.), non audit services comprises: Any engagement in which an audit firm provides professional services to an audit client other than pursuant to: the audit of financial statements; and those other roles which legislation or regulation specify can be performed by the auditors of the entity. An online source (n.d.) defined, non-audit service as those services that are permissible under applicable legislation and that are routine and recurring, that do not impair the independence and impartiality of the auditor, and are consistent with APB rules on external auditor independence. Other services that are rendered by auditors apart from auditing are: bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online) The Authors research as indicated that over the years, there as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client. Barkess and Simnett, (1994), disagreed with the view that the provision of non-audit service does impair auditors independence and impartiality. They argued that there is no relationship between the level of other services and the type of audit report issued; hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors. The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that when they understand the factors that influence and improve the entitys performance, then they will be able to focus their audit on those critical issues. Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be considerably more than simply the audit fees. From an online source from wiley.com, it was established that the Securities Exchange Commission, in the United States of America, carried out a research in 1999 and discovered that: 4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at stake in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate significant revenue on top of the audit management. The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do create inherent conflicts, (Online). http://www.wiley.com In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye. In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end. Various examples can be used to see how the provision of non-audit service will impair audit independence. An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee questions about the new CFOs performance. Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects. Graeme, W.  (1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when higher levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online) The result of his findings could suggest that auditors are less likely to qualify a given companys financial statements when higher levels of non-audit services fees are derived. Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b; DeBerg, Kaplan, and Pany 1991; Pany and Reckers 1983, 1984), quoted by Firth, M. Firth, M. further affirms this by given two reasons to believe that such service impair independence: The audit firm is unwilling to criticize the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters. He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online) On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and consultant without reducing the effectiveness of either service (Burton, 1980; Carey and Doherty, 1966; Klion, 1978; Mednick, 1990) quoted by Bartlett, R. W. (1993). The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of values: like all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993). Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993). However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE as; As a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria: turnover below  £5.6 million, balance sheet total below  £2.8 million and employees below 50. ES-PASE: Provides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clients; Makes available exemptions to the auditors of Small Entities in relation to: The prohibition on auditors representing their clients at tax tribunals; The prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to make independent judgements and decisions in relation to them. (APB, 2010 Online) 2.2 AUDIT STRATEGY CONCEPT In the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit client: The standard for non-audit services was said to employs two major principles: Audit organizations should not provide non-audit services that will involve performing management functions or making management decision. Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits. Please, note: an APPENDICE 2.2.1 has been inserted for table of permitted prohibited non- audit service TABLE before References page. 2.4 AUDIT CONCEPTUAL FRAME WORK The contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service. Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of Institute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services. They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales? The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the accumulated experience of the accounting profession. They came out with these conclusions as regards non-audit service that; Auditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them). An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers) (Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001) CHAPTER THREE RESEARCH OBJECTIVES To carry out a critical literature review to identify and assess the key threats to auditors Independence and impartiality. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity. To come to a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence and impartiality of auditors. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence and impartiality, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be sent and delivered to some twenty five auditing firms and fifteen small business entities for the following reasons: To examine the controversies on the provision of non-audit service. To analyse and establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence, impartiality and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence and impartiality of auditors. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach or research strategy will be used for this research because, sufficient materials like journals, articles and periodicals are available to carry out a test on how the provision of non-audit service does and is perceived to weaken the independence of auditors. This research approach will involve different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered or collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. auditing firms and small business entities as stated in the literature review. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview Twenty five auditing firms and fifteen small business entities due to time frame. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered in appropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE Questionnaires are generally seen as been cheaper to administer compared to interviews. Researchers and authors believe that questionnaire saves time, human and financial resources. Bryman, A. (2004, p. 133) added that, the reduction in cost of carrying out a research is an advantage considering a sample that is geographically widely dispersed. Questionnaires are also quicker to administer as they can be sent out through the post, distributed in an office, school or working place etc. It also offer greater anonymity as some questions are sensitive and are best asked without face to face interaction, Kumar R. added. This allows the respondent to freely express his/her opinion on the topic of research. According to Bryman, A. (2004), it has been argued that the characteristics of the interviewers (and respondents) do affect the answers that people give. It was discovered that characteristics like ethnicity, gender, social background of the interviewer may combine to bias the answers that the respondent provides. This is also part of the reason why questionnaire was chosen to be the most appropriate method of data collection. DISADVANTAGES OF QUESTIONNAIRE Despite all these advantages, questionnaire also has its own disadvantages and these are discussed below: Questionnaire can only be applied to a population that can read and write. This does not provide opportunity for the population sector that is part of the research that is illiterate, very young or old, or handicapped, Kumar R. stated. A low response rate or low feedback from the distributed questionnaire is a major disadvantage of the use of questionnaire. Some of the distributed questionnaires are thrown in the waste bin, some are forgotten where they are kept by the respondent; these do not make the researcher to get a perfect picture on the subject matter and conclusion may be drawn from few respondent who returned the questionnaire. Kumar, R. (1999), stated factors that can contribute to low response of the questionnaire as follows: The interest of the sample population on the topic of study; the layout and length of the questionnaire; the methodology used to deliver the questionnaire. In tackling these factors for the purpose of this research, I have carefully selected auditing firms that are directly involved in provision of non audit services. I have also considered the small business entities that desire the use of auditors for both auditing purposes and non audit services. Gill, J. and Johnson, P. (1997, p.89), stated that all questions in the questionnaire should be really relevant to the research question, therefore I have handled the issue of relevance, layout and length of question with care. I have also made up my mind to deliver the questionnaires in person to the sample of population selected and asking a convenient day and time for collection of the questionnaire. This approach will assist to reduce the problem of low response rate experienced using questionnaires. Another disadvantage of questionnaire is that respondent does not have the opportunity to ask for clarification on issues. This does affect the quality of information supplied by respondent. The may also cause collation problem for the researcher, if different respondent interpret same question differently. In handling this, the questions in the questionnaire will be set in a simple and unambiguous manner. The questions will be stated in clear terms for all to understand. Questionnaire cannot probe, stated Bryman, A. (2004). The researcher cannot probe further on an issue apart from that which is in the questionnaire. The only way that questionnaire can be made to probe is by asking an open-ended question. In Open- ended questions possible responses are not given to the respondent. The respondent write down the answers in his/her words, Kumar, R. (1999, p.116) The disadvantage of open ended questions is that it may be difficult for the research to summarise his find as opinion of respondent may be far apart/ different from each other making it difficult for researcher to summarise and conclude. Kumar, R. (1999), gave another disadvantage of questionnaire as its inability to be supplemented with other information like interview which can be supplemented with observation. To handle this, if time permit as earlier stated an interview will be conducted to supplement (additional information) the information gathered through questionnaire. CHAPTER FOUR RESEARCH METHODOLOGY 1. Conduct a review of literature on auditing in relation to auditors Independence and threat to auditors independence in order to develop research question. 2. A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the provision of non-audit service, pose a threat to auditors independence? The questionnaire will be distributed to a sample of 20 auditi

Prejudice: We Can Change the World :: social issues

Prejudice: We Can Change the World When a person hears the word prejudice, he or she might think it only refers to the racial prejudice often found between those with light skin and those with dark skin. However, prejudice runs much deeper than a person's color. Prejudice is found between gender, religion, cultural and geographical background, and race. People have discriminated against others based upon these attributes from the beginning of time. Prejudice has become a complex problem in our society today and much of our world's history is based upon such hatred. In the 1600's, white men used Africans as slaves and treated them as if they were not human. "Colored" people were not even allowed to use the same drinking fountains as white people until the mid-1900's. Hitler and his men killed over five million people because they were Jewish or were not their definition of "normal." The Ku Klux Klan exists today and openly professes its hatred towards Jews and colored people. Our society is riddled with such hatred based upon peoples' beliefs and origins and it seems millions are fighting each other for no relevant reason at all. I do believe that we can greatly reduce the amount of prejudice in our world today, yet I do not think that it will ever completely go away. Society has seemingly come to except all races, religions, and genders, and supposedly has achieved "political correctness," yet there will forever be individuals who discriminate based upon these issues. These individuals often form large groups that recruit new members to enforce their hatred of those with a certain religion or skin tone. Obviously, no one can tell these people that they cannot have their own opinions or beliefs, for they have the right to hate whomever they like. However, I believe we need to raise our children to accept all people, no matter what god they do or do not believe in or what color skin they may have. If children are raised around people who are not the same as they are, then they will most likely not think anything different of people who do not look the same as them or believe what they believe. If we raise our children to believe all people are equal from the start, then prejudice will slowly disintegrate over time. We, as the human race, need to focus on not judging people before we know them for who they are.

Capital Punishment Essay -- essays research papers

Capital punishment is the execution of criminals by the state for committing crimes so wicked that it is the only acceptable punishment. The debate over the death penalty has endured for years and has become increasingly controversial. According to an article written by Richard Worsnop, entitled "Death Penalty Debate Centers on Retribution," in 1966, 42% of Americans were in favor of capital punishment while 47% were opposed to it; in 1986, support for capital punishment was 80% for and only 17% against with 3% undecided. Most of the undecided voters said they would support capital punishment, if they had to vote on it immediately. Currently, public approval of the death penalty is about 70%. While some people are opposed to capital punishment, the majority is in favor of it. Therefore, the United States government should strictly enforce capital punishment in every state. Admittedly, the act of killing someone is immoral and "Thou shall not kill" is one of God's commandments. However, if it were not for the threat of execution, the murder rate in the United States would be far greater. According to the United States Bureau of Justice bulletin on capital punishment (1989), from 1955 to 1965, there were 78,500 murders and 351 executions in the United States; but from 1966 to 1976, when the death penalty was weakened, 288,310 murders were committed and only six executions were carried out. In order for capital punishment to work as d...

The Death of JFK :: American America History

The Death of JFK Assessment for Australian Year 11 Modern History. I got top marks for this. They limit you to 4 pages, so extend your margins and make your font small! Who killed John Fitzgerald Kennedy? This question can be considered as cryptic as the meaning of life. Does anyone know who killed Kennedy? The J.F.K Assassination is a conspiracy wrapped in a conspiracy, wrapped in an enigma? Can the people of the world serious accept what the U.S government has told them - Lee Harvey Oswald single handily killed the President of the U.S.A? Evidence shows that it seems possible that the American Central Intelligence Agency could have been involved in the president's death? All the facts suggest that this assassination was not the work of one, Lee Harvey Oswald, but a higher power, one which had the clearance to change motorcade routes, fake photo's and successfully cover-up the assassination until this very day. John Fitzgerald Kennedy was born in Brookline, Massachusetts, on May 29, 1917. Graduating from Harvard in 1940, he entered the Navy. In 1943, when a Japanese destroyer sank his PT boat, Kennedy, despite injuries, led the survivors to safety. On his return from the war, John F. Kennedy became a democratic congressman for the Boston area, and in 1953 he advanced to the Senate. On September 12, 1953, John F. Kennedy Married Jacqueline Bouvier. John F. Kennedy worked hard inside his party and in 1961; JFK was appointed President of the United States of America. No more than 1000 days into John F. Kennedy's presidency, he was assassinated in Dealey Plaza, Dallas, Texas. Apparently by Lone Gunman, Lee Harvey Oswald. It was the 22nd of November 1963, when President Kennedy was travelling through Dallas on a speech presenting tour. The president had previously been warned that the people of Dallas disliked him, and that the trip would be dangerous. Despite these warning, JFK saw it as a way to gain popularity and enhance his standing in the Southern states. As President Kennedy disembarked Air Force One, he was escorted into an open limousine 2nd from the front of the Motorcade, where he was to be driven to a conference in the Trade Mart Building. The original route of the Motorcade was to travel straight down Main Street and into their intended destination. But, on the day of the assassination, the Motorcade made a very sharp 90 degree turn from Main, to Houston street, where the car was slowed down to 25 m/ph, then another sharp turn from Houston, to Elm street, whereby the car was slowed right down to 15 m/ph. The Death of JFK :: American America History The Death of JFK Assessment for Australian Year 11 Modern History. I got top marks for this. They limit you to 4 pages, so extend your margins and make your font small! Who killed John Fitzgerald Kennedy? This question can be considered as cryptic as the meaning of life. Does anyone know who killed Kennedy? The J.F.K Assassination is a conspiracy wrapped in a conspiracy, wrapped in an enigma? Can the people of the world serious accept what the U.S government has told them - Lee Harvey Oswald single handily killed the President of the U.S.A? Evidence shows that it seems possible that the American Central Intelligence Agency could have been involved in the president's death? All the facts suggest that this assassination was not the work of one, Lee Harvey Oswald, but a higher power, one which had the clearance to change motorcade routes, fake photo's and successfully cover-up the assassination until this very day. John Fitzgerald Kennedy was born in Brookline, Massachusetts, on May 29, 1917. Graduating from Harvard in 1940, he entered the Navy. In 1943, when a Japanese destroyer sank his PT boat, Kennedy, despite injuries, led the survivors to safety. On his return from the war, John F. Kennedy became a democratic congressman for the Boston area, and in 1953 he advanced to the Senate. On September 12, 1953, John F. Kennedy Married Jacqueline Bouvier. John F. Kennedy worked hard inside his party and in 1961; JFK was appointed President of the United States of America. No more than 1000 days into John F. Kennedy's presidency, he was assassinated in Dealey Plaza, Dallas, Texas. Apparently by Lone Gunman, Lee Harvey Oswald. It was the 22nd of November 1963, when President Kennedy was travelling through Dallas on a speech presenting tour. The president had previously been warned that the people of Dallas disliked him, and that the trip would be dangerous. Despite these warning, JFK saw it as a way to gain popularity and enhance his standing in the Southern states. As President Kennedy disembarked Air Force One, he was escorted into an open limousine 2nd from the front of the Motorcade, where he was to be driven to a conference in the Trade Mart Building. The original route of the Motorcade was to travel straight down Main Street and into their intended destination. But, on the day of the assassination, the Motorcade made a very sharp 90 degree turn from Main, to Houston street, where the car was slowed down to 25 m/ph, then another sharp turn from Houston, to Elm street, whereby the car was slowed right down to 15 m/ph.

The Midwest Solvent Recovery Fire Environmental Sciences Essay

In the instance of the United States v. Midwest Solvent Recovery, I believe that the the suspect ( Midwest Solvent Recovery, Inc. ) was negligent in the operation of the installations and that the two sites became a public nuisance. First of all, in the class of runing its concern, Midwest Solvent placed a big figure of membranophones on belongingss next to the Midco # 1 site without the permission or presentment of the belongingss ‘ proprietors. It was besides a residential country. In add-on, the country # 1 was n't guarded and they was n't fenced-in, intending that they did non make much to forestall accidents. The membranophones incorporating risky stuff were besides non stored or disposed suitably ( Weinberg, 2006 ) . This is negligent of the suspect because they were neglecting to exert the attention expected of a reasonably prudent individual in such fortunes ( Cornell University Law School, 2011 ) . Then fire of enormous size broke out on Midco # 1 and in the class of the wining hebdomad ravaged the site. The fire consumed much of the chemical waste stuffs stored in the 1000s of membranophones stacked on the land and on each other. The fire caused the coevals of toxic exhausts and caused a big figure of the 55-gallon membranophones to rocket up to 250 pess in the air ( Weinberg, 2006 ) . Besides, the toxicant waste penetrated through top dirt, possibly even making H2O tabular arraies. I believe this is a nuisance because it was something unauthorised that became deleterious to the community at big ( Adams, 2006 ) . An injunction to forestall pollution prevents a threatened hurt, preserves the position quo, or restrains the continued committee of an on-going incorrect but can non be used to right a consummated wrong or to undo that which has already been done. On the other manus, an injunction that requires remotion of pollution attempts do undo what has already been done. If we evaluate the cost-benefit analysis, it would do more sense to hold a preventive attack as it is less dearly-won and frequently less work/trouble/complicated than to take pollution that is already in the air, H2O, and/or dirt ( Mayer, 2007 ) . Besides, in public wellness our end is to forestall diseases because if we merely took action after everyone had diseases, it may be excessively late for some ( no hope of acquiring better ) . As it is best described â€Å" an ounce of bar is worth a lb of remedy † . This is the same rule with the environment. If we do non forestall pollution, so it could make threshold and our wellness could endure. Although there may be ways to take some beginnings of taint, non all taint from the air, dirt, and H2O is possible. It may besides be excessively late to recover what we one time had. This is why we are seeking to take action on planetary heating effects today before it does excessively much harm to our environment, therefore our wellness ( Mayer, 2007 ) . The general responsibility clause of the Occupational Safety and Health Administration ( OSHA ) has criterions that require employers to take control steps for the dangers of specific jeopardies or operations ( e.g. electricity and confined infinite work ) . However, the authorization who created and wrote the OSHA Torahs understood that it would be impossible to anticipate and make a criterion for every jeopardy in the workplace. Therefore, they added a subdivision to the jurisprudence necessitating employers to protect against other foreseeable jeopardies non covered by a specific OSHA criterion. This is what they call the aa‚ ¬Aâ€Å"General Dutyaa‚ ¬A? clause ( McGuire, 2004 ) . For a jeopardy to be covered by the general responsibility clause it must be recognized. Over the old ages, OSHA has issued reading letters bespeaking specific jeopardies that could be considered recognized, including most notably ergonomic hazards, heat and cold emphasis and workplace force ( Demby, 2009 ) . As earlier, OSHA will find whether a peculiar jeopardy is recognized on a individual footing. But the new Field Operations Manual clarifies the standard OSHA will utilize to measure acknowledgment of jeopardies. More significantly, the standards themselves are highly wide and will do it much easier for OSHA to happen that a jeopardy was recognized ( Demby, 2009 ) . A material safety informations sheet ( MSDS ) is a signifier with informations sing the belongingss of a peculiar substance. It provide workers and exigency forces with processs for managing or working with that substance in a safe mode, and includes information such as physical informations ( brassy point, runing point, boiling point, etc. ) , toxicity, wellness effects, foremost assistance, responsiveness, storage, disposal, protective equipment, and spill-handling processs. MSDS formats can change from beginning to beginning within a state depending on national demands. The MSDS besides provide instructions on proper substance usage, therefore supplying utile hazard communicating and ways to assist forestall workplace hurts ( U.S. Department of Labor, 2010 ) . Because of the earnestness of these safety and wellness jobs, and because many employers and employees know small or nil about them, the Occupational Safety and Health Administration ( OSHA ) issued the Hazard Communication Standard. The basic end of the criterion is to be certain employers and employees know about work jeopardies and how to protect themselves ; this should assist to cut down the incidence of chemical beginning unwellness and hurts. The Hazard Communication Standard establishes unvarying demands to do certain that the jeopardies of all chemicals imported into, produced, or used in U.S. workplaces are evaluated, and that this jeopardy information is transmitted to affected employers and exposed employees via MSDS ( U.S. Department of Labor, 1998 ) . A material safety informations sheet ( MSDS ) is a signifier with informations sing the belongingss of a peculiar substance. It provide workers and exigency forces with processs for managing or working with that substance in a safe mode, and includes information such as physical informations ( brassy point, runing point, boiling point, etc. ) , toxicity, wellness effects, foremost assistance, responsiveness, storage, disposal, protective equipment, and spill-handling processs. MSDS formats can change from beginning to beginning within a state depending on national demands. The MSDS besides provide instructions on proper substance usage, therefore supplying utile hazard communicating and ways to assist forestall workplace hurts ( U.S. Department of Labor, 2010 ) . Because of the earnestness of these safety and wellness jobs, and because many employers and employees know small or nil about them, the Occupational Safety and Health Administration ( OSHA ) issued the Hazard Communication Standard. The basic end of the criterion is to be certain employers and employees know about work jeopardies and how to protect themselves ; this should assist to cut down the incidence of chemical beginning unwellness and hurts. The Hazard Communication Standard establishes unvarying demands to do certain that the jeopardies of all chemicals imported into, produced, or used in U.S. workplaces are evaluated, and that this jeopardy information is transmitted to affected employers and exposed employees via MSDS ( U.S. Department of Labor, 1998 ) . Despite the name, the Superfund trust fund lacks sufficient financess to clean up even a little figure of the sites on the National Priorities List ( NPL ) . As a consequence, the authorities will typically order potentially responsible party ( PRPs ) to clean up the site themselves. If a party fails to follow with such an order, it may be fined up to $ 25,000 for each twenty-four hours that non-compliance continues. A party that spends money to clean up a site may action certain other PRPs under the CERCLA. A related proviso allows a party that has reimbursed another party ‘s response costs to seek part from other PRPs, during or after the original case. An â€Å" orphan portion † is the portion of waste at a Superfund site that can non be collected because the PRP is either unidentifiable or insolvent ( Weinberg, 2006 ) . Although the reply to this hebdomad ‘s treatment inquiry can convey up controversial argument, I believe that it ‘s just that the exercising of due attention is non considered a defence in Superfund. If person by chance contaminates an country with risky waste, it should be their duty to clean-up their muss, whether or non care was taken to forestall this accident. By making so, it teaches people that they need to take duty for their actions and should guarantee that preventive steps are taken to guarantee to no accidents occur in the first topographic point. It ‘s the same rule as having a Canis familiaris. The Canis familiaris may be fenced-in the backyard, but if that Canis familiaris someway digs a hole under the fencing and does damage to the neighbour ‘s pace, it ‘s still the proprietor ‘s duty to take attention of that Canis familiaris and to repair what the Canis familiaris damaged ( apt ) , despite that steps were put into topographic poin t to forestall this. In add-on, the costs associated with the killing of risky stuffs should non come out of guiltless taxpayers ‘ pockets because finally, they are n't the 1s managing the risky waste and have n't do the accident. The 1s that are responsible should pay the monetary value for their errors ( Weinberg, 2006 ) . Sick edifice causes are often pinned down to blemish in the warming, airing, and air conditioning ( HVAC ) systems. Other causes have been attributed to contaminations produced by outgassing of some types of edifice stuffs, volatile organic compounds ( VOC ) , casts, improper fumes airing of ozone ( by-product of some office machinery ) , light industrial chemicals used within, or deficiency of equal fresh-air intake/air filtration ( Sick Building Syndrome and indoor clime control, n.d. ) . Some edifice proprietors view ill edifice syndrome as the fact that many people feel better when they are non at work. However, if more than 20 % of edifice residents complain of symptoms such as centripetal annoyance of the eyes, nose, pharynx ; neurotoxic or general wellness jobs ; clamber annoyance ; nonspecific hypersensitivity reactions ; and olfactory property and gustatory sensation esthesiss, it is considered as Sick Building Syndrome ( SBS ) ( Lawrence, 2002 ) . Several ill residents may describe person symptoms which do non look to be connected. The key to find is the increased incidence of unwellnesss in general with oncoming or aggravation within a reasonably close clip frame, normally within a period of hebdomads. In most instances, SBS symptoms will be relieved shortly after the residents leave the peculiar room or zone. However, there can be lingering effects of assorted neurolysins, which may non unclutter up when the resident leaves the edifice. Particularly in sensi tive persons there can be long-run wellness effects ( EPA, 2011 ) . The ordinances by OSHA are intended to turn to indoor air quality in indoor work environments and besides try to command environmental baccy fume. The ordinances are of peculiar involvement because they are directed at landlords and renters likewise. Specifically, an employer is defined under the ordinance to include edifice proprietors and leaseholders who control airing or care of premises where employees of other employers work. In cases where there are multiple employers/lessees within a individual edifice, the ordinances contemplate a sharing of duty. OSHA specifically states in its remarks on the proposed ordinances that â€Å" where there is a multi-employer work site, [ it is contemplated ] that the affected employers will split up the duties in the mode in which they make the most sense † ( EPA, 2011 ) There are more than 100,000 known species of cast, some of which can do respiratory jobs, skin/nose/throat annoyance, sinus congestion, chronic weariness, and oculus annoyance to call a few. Many place and workplace related complaints are now being attributed entirely or in portion to model. The dangers are potentially fatal to babies and persons with weak immune systems ( EPA, 2010 ) . Mold is most likely to turn where there is H2O or moistness. Preventing mold taint before it starts is best because the undertaking of decontamination could be overpowering. The four primary activities to assist forestall the spread of cast toxins are: 1. Excess wet decrease 2. Dust control 3. Ventilation and control of toxins 4. Education ( Lawrence, 2002 ) In general the EPA does non urge trying unless an resident of the infinite is diagnostic. When sampling is necessary it should be performed by a trained professional who has specific experience in planing mold-sampling protocols, trying methods, and the reading of findings. The most common signifier of trying to measure the degree of cast. Sampling of the interior and out-of-door air is conducted and the consequences to the degree of cast spores inside the premises and exterior are compared. Often, air trying will supply positive designation of the being of non-visible cast ( EPA, 2010 ) . Of class the first measure in work outing an indoor cast job is halting the beginning of wet. Next is to take the mold growing. Common remedies for little happenings of mold include: * Sunlight * Ventilation * Non-porous edifice stuffs * Household cleansing agents ( EPA, 2011 ) As a general regulation, merely killing the cast with a biocide is non plenty. The cast must be removed since the chemicals and proteins, which cause a reaction in worlds, are still present even in dead cast ( Maine Indoor Air Quality Council, 2010 ) . I believe that the proposed indoor air criterion was ne'er put into consequence because since the proposal was issued, many provinces and local authoritiess and private employers have taken action to restrict smoke in public countries and in workplaces. In add-on, the part of the proposal non related to environmental baccy smoke received small attending during the rulemaking proceedings, and much of that consisted of commenters naming into inquiry important parts of the proposal. As a consequence, record grounds back uping the non-environmental baccy smoke part of the proposal is thin ( EPA, 2011 ) . In peculiar a licence may be issued by governments, to let or restrict an activity that would otherwise be forbidden. It may necessitate paying a fee and/or turn outing a capableness. The demand may besides function to maintain the governments informed on a type of activity, and to give them the chance to put conditions and restrictions ( Burton and Sanjour, 1970 ) . Emissions trading is an attack used to command pollution by supplying economic inducements for accomplishing decreases in the emanations of pollutants. The overall end of an emanations trading program is to minimise the cost of run intoing a set emanations mark. The cap is an enforceable bound on emanations that is normally lowered over clip, taking towards a national emanations decrease mark. In other systems a part of all traded credits must be retired, doing a net decrease in emanations each clip a trade occurs. In many cap-and-trade systems, organisations which do non foul may besides take part, therefore environmental groups can buy and retire allowances or credits and therefore drive up the monetary value of the balance harmonizing to the jurisprudence of demand ( Environment, Climate Change & A ; Water, 2011 ) . A cardinal authorization ( normally a governmental organic structure ) sets a bound or cap on the sum of a pollutant that can be emitted. The bound or cap is allocated or sold to houses in the signifier of emanations licenses which represent the right to breathe or dispatch a specific volume of the specified pollutant. Firms are required to keep a figure of licenses ( or carbon credits ) equivalent to their emanations. The entire figure of licenses can non transcend the cap, restricting entire emanations to that degree. Firms that need to increase their emanation permits must purchase licenses from those who require fewer licenses. The transportation of licenses is referred to as a trade ( EPA, 2003 ) . In consequence, the purchaser is paying a charge for fouling, while the marketer is being rewarded for holding reduced emanations. Therefore, in theory, those who can cut down emanations most cheaply will make so, accomplishing the pollution decrease at the lowest cost to society ( En vironment, Climate Change & A ; Water, 2011 ) .