American Fashion

Since the advent of globalization, there has been an eruption of fashion trends that break the barriers of clothing design like never before. American clothing apparel and other foreign products are now able to share and adopt each other’s styles, giving them unlimited opportunities to constantly innovate in order for them to remain on the top of the business. The latest technologies also allow them to mass produce and sell their products with much ease. The developments in today’s fashion industry have allowed it to become one of the biggest economic institutions in the world.But fashion will not have become what it is today without the influences of its past. Therefore it is only but necessary to discuss American fashion’s history and the changes it had gone through to become what it is today. American fashion first took shape during the colonial era. Although the clothes were noticeably copied from the British, this laid the foundation to what will become the distinct American style. America saw a different picture during this time. Although trade had already become an everyday activity to them, there was hardly any technology that offered them the assortment of clothes we have today.Only natural fabrics were available for them at that time and the clothing the people used were usually sewn by the female members of the family. Wool and linen were the most common as they were readily available. Farmers obtained their wool from the sheep they own, and linen which was regularly used by the more deprived people came from a field crop called Flax plant. Although the soil in America was suitable for growing cotton crops, they were forbidden by the British government to grow them.The British had the monopoly over the cotton industry as one of their other colonies- India was the leading producer of cotton. The importation of British cotton to America made it expensive and was only patronized mostly by the rich as they were the only ones who coul d really afford them. Silk which mainly came from China was a prized commodity as it was also uncommon. Wealthy men included silk as well as cotton in their attire as replacements to the regular wool and linen. On ordinary days, men typically wore coats and tight trousers while women usually wore long sleeved dresses.It is interesting to note that the Americans during this period still did not consider undergarments as part of their wardrobe. During the late 1880’s, wave after wave of immigrants came to the United States as its booming economy presented opportunities to them. The spate of immigrants caused American fashion to evolve as their influences were no longer limited to the British fashion. The different styles from different countries were now being introduced as well. American fashion became more distinct in the 1920’s as the Americans became less conservative.The changing views within the society also gave the women the opportunity to express themselves. The y were increasingly being part of the work force, they were now allowed to vote and they were now also granted the independence to do the activities that they weren’t usually allowed to do before. To simply put it, the women in the 20’s were beginning to play more active roles in the society. Dancing was popular in the 20’s so the women wore shorter skirts for these allowed them to swing freely as they moved.The chemise dress and the coat dress were common during this period. Women also sported short hairstyles to suit their cloches- a type of hat which became trendy among women toward the end of the 1920’s. The great depression in the late 1920s that went on until the early 30s almost brought America to its knees if it was not for their determination to become a World power once more. During this time, buying new clothes was not a priority as the majority of the people barely had enough money to get them through the days. But this did not stop American f ashion from evolving.America’s economic breakdown brought about simpler, yet creative designs which were practical and relatively cheaper to make. Gowns with bow ties on the back and fur accessories were popular among women while men wore striped suits with padding and straight pants which was considered the early design of today’s business suits. Blazers were also popular among men as they were in England. Americans returned to being conservative in the 50s as they became more and more anti-communism. The Americans wanted to instill to the rest of the world their religious, conservative side.Girls started wearing longer skirts again while men wore jeans and denim jackets on top of plain white shirt like James Dean who happened to be a very popular actor during this time. A new fabric called nylon also found its way in the clothing industry right after World War 2. From being used in parachutes, nylon became the fabric used in women’s stockings as well as other apparels. The 60s and the 70s were very significant to the transformation of American fashion, and of course the American culture as the youth had the urge to free themselves from the current conventions of the society.The new perspective on life brought about by the emerging hippie movement also carried with it a new sense of style. The hippies often sported American-Indian inspired outfits in earth tones. This supported their image as ‘tree-huggers and peace defenders. But other than the hippie fashion, Punk also came into play in the fashion scene. The extreme styles reflected the radical ethos of the youth. The 80’s was the period when Americans attempted to fully utilize technology and incorporate it in their everyday lives. This was the time when the people seemed so eager to turn the stuff from sci-fi movies into reality.Synthesizers became a staple musical instrument as new wave became popular, the designs of the cars became more aerodynamic, and there were also important innovations in video technology which gave way to home movies. Spandex outfits in bright neon colors were very fashionable as their being stretchable matched the athletic lifestyles of the people, not to mention that the material also had the ‘futuristic’ look to it. Outrageous hairstyles which were ‘big’ and ‘heavy’ were also very fashionable during this period.Although bright colors from the past decade were still tolerated, the dawn of the 90’s was greatly in contrast to the flamboyant 80s. It was the time when the youth chose a simpler lifestyle. Rubber shoes, T-shirts and jeans were regularly worn by the teenagers. Grunge, a popular musical genre during this period was a huge factor in the 90’s fashion scene. Grunge bands like Nirvana and Pearl Jam despised the loud costumes rock stars wore on stage and chose to wear simple clothes instead. Their fans followed suit and the new grunge style soon turned out to be ver y popular and stayed its place all through out the 90’s.The simplistic style from the 90’s is still carried on today. And now that globalization is in full throttle, foreign styles are playing their parts in American fashion. The modern American outfit incorporate the classy designs from fashion hubs like Italy and Paris, and the simplistic style form the 90’s that is still carried on today. 2000 onwards saw a subtler approach to fashion, and at the same time offered the people a larger variety of styles to choose from. A certain style is no longer exclusive to a certain place. Trends in fashion are now shared by people all over the globe, may it be in Japan, Italy or America.But even without the technologies we have today, even without the kind of business we have today, it is still inherent in us to share our progress to each other, may it be new devices or clothes. It has occurred since the dawn of civilization and it without a doubt will continue occurring i n the present and the future. And now that we are fast becoming more and more of a global community, it is only but certain that the different concepts from every culture will influence us in the way we dress, the way we think and the way we do things.No one is really certain of what the future of American fashion is. But it certainly promises a lot of changes. Better fabrics will continue to be developed. Someday we might not need to wash our clothes anymore as microscopic chemicals or robots sewn in our shirts will automatically remove the stains. Nanotechnology is now becoming a big part in our lives, and will most definitely be utilized in the future. And as technology furthers itself, nanotechnology will start finding its way in the clothes of the future. But as for now, we can only imagine the wonders of what the future will bring us.

Clearwater Seafoods case Essay

Clearwater Seafood (Clearwater) is a seafood company located on the east coast of Canada, and Clearwater Seafood income Fund with operations around the world. As a result of the increasing importance of the Canadian dollar relative to other currencies of the world, Clearwater recently stopped paying their distributions. The decision faced by the financial director to determine the strategy of the company should take to enable it to recover its distribution. This is due to the choice between various financial and operational resources to hedge currency risks that brought the company to its current situation Background: Clearwater was founded in 1976 at Bedford, Nova Scotia as a local lobster distributer and later in 2002 went public. Clearwater Seafood harvests, processes, and distributes fresh and frozen fish and shellfish to sell worldwide. It holds major offshore rights to harvest clams, crab, lobster, scallops, and shrimp off the north eastern coast of Canada. Clearwater Seafood operates its own fleet of ships, along with off-shore and on-shore processing facilities. Foreign Exchange Risk: Foreign exchange risk is the risk to the value of one’s assets when it is valued in another currency. The exchange rate of a currency to another may be volatile. It is this change in value of the currency that gives rise to foreign exchange risk. Depreciation in the currency in which your assets are denominated will result in a lower value of your assets when measured in another currency compared to the period before depreciation. The majority of Clearwater’s customers are international customers. In 2005, majority of Clearwater’s sales were from overseas customers. The source of their foreign exchange risk is the payment method that the company implements. The customers are billed in their domestic currency rather than in Canadian dollars. Clearwater deals with customers from the US, Japan, Europe and Asia. The company receives payment from its international customers in their respective currency. When the Canadian dollar appreciates in relation to all these currencies, the money that Clearwater receives from their customers loses value. The higher the Canadian dollar appreciates, the less Canadian dollars Clearwater can convert to with the US dollars, euros or yen that  they receive from their customers. Risks associated with foreign exchange are partially mitigated by the fact Clearwater operates internationally, which reduces the impact of any country ­ specific economic risks on its business. Clearwater also uses forward exchange contracts to manage its foreign currency exposures. Clearwater’s sales denominated in U.S. dollars were approximately 55% of annual sales as on December 31st 2005. These forward contracts were such that a one-cent change in the U.S. dollar as converted to Canadian dollars would result in a $505,000 change in sales and gross profit. In addition, approximately 19% of 2005 annual sales were denominated in Euros. Based on the sales and hedges in place on December 31, 2005, a one-cent change in the Euro as converted to Canadian dollars would result in a $285,000 change in sales and gross profit. Also, 8% of 2005 annual sales were denominated in Japanese Yen. Based on 2005 annual sales, every one ­ twentieth of a cent change in the Yen as converted to Canadian dollars would result in a change of  ¥118,087,000 in sales and gross profit. It is clear that Clearwater faces significant foreign exchange risk and the implications of an adverse change in the currency conversions can be too huge for the company to endure. Business risk: Business risk is the possibility that a company will have lower than anticipated profits or the company will incur a loss. Business risk may influenced by numerous factors, including sales volume, per-unit price, input costs, competition, and overall economic climate and government regulations. Clearwater’s business depends on a continuing supply of product that meets its quality and quantity requirements. Water temperatures, feed in the water and the presence of predators all influence the level of the catch and harvesting locations are not necessarily consistently successful from year to year. The availability of seafood in Canadian and Argentinean waters is also dependent on the total allowable catch allocated to Clearwater in a given area. Although the totals allowable catch in these areas and Clearwater’s enterprise allocations have been largely stable, fishery regulators have the right to make changes in the total allowable catch based on their assessment of the resource from time to time. Any reduction of total allowable catches in the areas from which Clearwater sources seafood, or the reduction of stocks due to changes in the  environment or the health of certain species, may have a material adverse effect on Clearwater’s financial condition and results of operations. Resource risk is managed through adherence to the Department of Fisheries and Oceans (†DFO†) policies and guidelines. The guidelines, developed by DFO, are very often a cooperative effort between industry participants and DFO. Clearwater mitigates the risk associated with resource supply and competition through the diversification across species. Clearwater’s operating costs may be negatively affected by increases in inputs, such as energy costs, raw material and commodity prices. Clearwater uses fuel, electricity, air and ocean freight and other materials in the production, packaging and distribution of its products. Fuel and freight are two significant components of the costs of Clearwater’s products and the distribution thereof the inability of any of Clearwater’s suppliers to satisfy its requirements or a material increase in the cost of these inputs may have an adverse effect on Clearwater’s financial condition and results of operations. The seafood industry is highly competitive in all of the markets in which Clearwater participates. Some of Clearwater’s competitors have more significant operations within the marketplace, a greater diversification of product lines and greater economic resources than Clearwater and are well established as suppliers to the markets that Clearwater serves. Such competitors may be better able to withstand volatility within the seafood industry and throughout the economy as a whole while retaining greater operating and financial flexibility than Clearwater. There can be no assurance that Clearwater will be able to compete successfully against its current or future competitors or that competition will not affect Clearwater’s financial condition and results of operations. Recommendations for management: Foreign Exchange Risk: Clearwater did not completely offset the recent currency fluctuations with their hedge positions and they paid the price for it. It is recommended that they fully hedge all their foreign exchange positions. FPI is an example of a competitor in the industry who has benefited from doing so. FPI was largely unaffected by the currency fluctuation that badly affected Clearwater. This is justified by FPI’s increase in sales from 2003 to 2004  where Clearwater had corresponding drop in sales during the same period. It is also recommended that Clearwater switch its short call options to long call options. In its current short call position, Clearwater is the seller of the option and has no right to exercise the option. Clearwater is responsible to meet its obligations in the case the counterparty exercises the option at strike price. In a nut shell, under this short call position, Clearwater does not eliminate uncertainty on currency prices, its counterpart however does. Instead of this position, Clearwater should enter in long call options to hedge its foreign exchange risk. They should lock in prices to buy Canadian dollars in all the foreign currencies that they receive as payment such as US dollars, yen, euro, sterling and others. If the Canadian dollar were to appreciate, they would exercise the call option at the stipulated strike price and this would cut their losses of further appreciation. If the Canadian dollar were to depreciate, Clearwater would merely lose the price paid for the option premium. Overall, Clearwater benefits from this long call position regardless whether the exchange rate appreciates or depreciates as they have removed uncertainty in the exchange rate. Clearwater should also diversify its hedging strategies and enter into a matching receipts and payments strategy. This method involves offsetting receipts and payments. As a major part of their foreign exposure is to the US dollar, it is recommended that they rearrange some of their purchasing arrangement with its current domestic suppliers and switch to suppliers from the United States. By switching to American suppliers, they will be billed in US dollars. The US dollars that Clearwater receives from its American customers can be used to pay the bills that are denominated in US dollars. This directly nullifies any volatility in the US dollar to Canadian dollar exchange rate. Clearwater should enter into agreements with its large counterparties to receive payment in Canadian dollars. This will transfer the risk onto the other party’s head and will allow matching strategy to be implemented. This may not be possible for the smaller parties that owe Clearwater money. Another alternative would be for Clearwater to hedge their currency positions through investing in gold. It has been a common business practice for many years to use gold or other precious metals to hedge currency positions. The company could consider keeping gold in their portfolios to guard against economic downturns. As the seafood industry is  an industry that is primarily based on international trade, the success of any company in this industry will rely on the way the company manages its foreign exchange risk. Clearwater should expand its foreign exchange management program with qualified financial professional who have years of prior knowledge in hedging currency positions. Operating and Business risk: As compared to its competitors FPI and American Seafoods Group, Clearwater offers more high-value seafood products with higher prices. Therefore it is highly unlikely that the company has the ability to pass on any increases in fuel prices to their customers, without a negative impact on their profit margins. It is recommended that the company buys a fuel swap to hedge against fuel prices. In addition to that, the company could also consider buying a fuel call option. If the price of fuel increases, the company will receive a return on the option that offsets their actual cost of fuel. In terms of expanding its market, I believe that Clearwater should look into entering the Chinese market in the future. The increasing demand for high-value seafood in China has been fuelled by its growing middle class. The company could market its seafood products as being fresh and natural to beat the local Asian aquaculture competitors who currently dominate that market. In order to fund the fuel hedge as well as the China marketing cost, it is advised that Clearwater sell off surplus TACs. Clearwater currently owns the highest percentage of TACs in Canada. It is recommended that clam TACs be sold as Clearwater currently has full TAC ownership of clams with the largest quota of 44,000. However clams only make about 15.6% of the company’s sales which suggest that the profit margins on clams is relatively small compared to scallops or lobsters who have sales percentage of 31.3% and 22.5% respectively and TAC quotas of 10,275 and 720 respectively. I believe it is logical to make a small sacrifice to gain funding to hedge volatile fuel cost as well as fund marketing costs into a new segment. Greater good is expected at the cost of a small sacrifice. As the company currently faces difficulty in the foreign exchange market, this way of funding ignores currency rates as Clearwater will be selling their TACs to other Canadian companies which would be paying for the TACs in the Canadian dollars.

Michael Porters Strategy

Michael Porters Strategy Michael Porter is the University Professor (the highest honor in Harvard University) in Harvard Business School. He is acknowledged as the father of competitive strategy. He has two main theoretical perspectives; one is â€Å"the five forces model of competition†, and the other one is just the â€Å"three competition strategies† (Michael Porters Strategy). The three competition strategies are cost leadership strategy, differentiation strategy and segmentation strategy. These strategies are used for people to achieve, maintain and even increase their competitiveness of their business.Porter thought that the purpose of these strategies is to make the business of the enterprises better than their competitors: some of the enterprises can gain higher revenue in some industries; however, in some other industries, the success of one of the strategies may just give the enterprise a little bit profit. Porter also said that the possibility could be very l ow that the basic goal of an enterprise may be more than one. Because enterprises need to try their best to achieve one strategy and they also need organizational arrangement to support the strategy.If the enterprise has more than one goal, these resources will be dispersed. Cost leadership strategy. This strategy asks the enterprises to establish efficient production line, decrease the cost on the basis of their experience, and control the cost of management and production cost, so as to reduce the costs of R&D (research and development), service, marketing, advertising, etc. In order to reach these goals, management need to be highly concentrated. If the enterprise has low cost, it means that this enterprise can earn more value when other enterprises lose profit in competition.Enterprises need to obtain high relative market share or other strength, such as good communication with raw material suppliers, to get the good status of the lowest total cost. This status is very attractiv e; because once an enterprise wins the status, they can get higher marginal profit, as well as invest to new equipment and modern equipment to keep their leading position of cost. This kind of re-invest is the precondition of keeping the condition of low cost. Differentiation strategy. Differentiation strategy is to make the products or service differently to make them special.There are many ways to achieve this strategy: design the brand image, make technic unique, perform distinctive, provide customer service, build business network and make other aspect unique. The best way is that the enterprise has many differentiation characters. If this strategy implemented well, it can make the enterprise get high level of profit. Porter thought that building differentiation strategy means that the enterprise needs to think clearly because of the exclusiveness of it. The strategy cannot stay with increasing market share.Enterprises need to spend high cost when establishing this strategy. Tho ugh clients know clearly about the special strength of the enterprise, they may not have the ability or they are not willing to pay for the high cost the enterprises asked them to pay. Segmentation strategy. This strategy focuses on a special client group, or a small area of the production line or a special market. Segmentation strategy focuses on better service a special target, while the other two strategies focus on the whole industry.The precondition of this strategy is that the business of the enterprise can provide better service and higher efficiency to its special strategic target, so as to exceed other competitors in broader area. Porter said that this strategy could both achieve differentiation and low cost. However, this strategy means that the market share is limited. Segmentation strategy cannot increase both profit rate and the amount of sales. Porter indicated that enterprises need to make sure about the three strategies and they should make a fundamental strategic de cision to close up to the three strategies, but not hesitate at the crosswords.Once the enterprise does not make the decision, they will spend much money and time. Using these strategies one by one will be failed, cause the requirement of them are totally different. Baike, 2013, â€Å"Michael Porter†, Biaduoedia, viewed at March 12th 2013, Wiki, 2013, â€Å"Porter’s generic etrategy†, wiki article, viewed at March 12th 2013,

Customer service Essay Example | Topics and Well Written Essays - 2000 words - 3

Customer service - Essay Example The process of launching the company is ongoing and the company is expected to commence its operation towards the end of the year 2015. Its purpose is to bring together like-minded wineries that are sufficiently developing their investments by creating a venue for business custom crush wine manufacturing, on and off premise wine sales and events in the UK that already house flourishing restaurants and nightlife sceneries. The collective will be made up of three wineries, which will operate as the incubator for future wine brands and upcoming industry ideas. The innovative infrastructures and equipment will also feature a tasting bar that has pours and flights from four resident wineries together with their inspirational wines and whisky. It will also provide a cheese platter, featuring Steve’s Cheese. The tasting bar will have the capacity to hold both large and small events, wine release parties and music dinners. Although Flaming Waters is likely to experience high profit as a UK- based organization, the company will, after a year, expand its operations worldwide. Flaming Waters aims at manufacturing and distributing high quality wines and whisky that improve its enjoyment. The organization is also committed to maintain the highest degree of expertise and professionalism, so as to market and sell all its products, such as wines and whiskies, to the food and beverage industry. Further, the company aims at shipping and distributing the aforementioned products in the most responsible way. The company’s mission is to share its love for high-standard wines with individuals who like taking wine. All the brands of products manufactured by the Flaming Waters will be certified as made from organically grown grapes and healthy raw materials. Such products are backed by the organization with absolute satisfaction guarantee. Flaming

Hotel Management Essay Example | Topics and Well Written Essays - 500 words - 2

Hotel Management - Essay Example These strategies include the following; Strategic Objectives. One of the best strategies that the Cruise Industry has that has enabled it gain a big market share is its objectives and a how they pursue them. One is to develop a novel cruise segments and inventive packages to reach a bigger number of prospective and past cruisers. It also aims at employing very sophisticated promotional exertions to attain a greater awareness by the public regarding the availability and affordability of cruise travels (Marc, 2010, p. 156). Supply Chain. This is the most sensitive sector of any industry. It keeps the company sufficient by putting it in a position that is able to meet all customer demands. An inside look at the Cruise Industry supply chain is a vivid reflection of its success. From the cruise passengers, the chain breaks down to travel agents – who are responsible of all the routes and destinations of the ships-; then connects down to the Cruise Company itself which perfectly takes care of the following. It starts at the prior and after customer accommodation and transport of passengers from their residential areas, dinning, port services shopping and excursion. The second phase of the cruise industry supply chain incorporates the following; Food, drinks and equipment manufacturers, lubrication services, energy suppliers and port facilities. The service and product flow makes one forget that it is just a ship sailing on water because it creates a new and different image and experience from the ordinary transport ships or vacation trip. It is this complex and cooperative supply chain that Cruise Industry is employing which has seen it attract more customers. Competition Strategy. To some extent, Cruise Industry’s market ranges from a monopoly to oligopoly. Cruise Industry has extended its services in such a way that it is very difficult for new firms

Roles and Responsibilities of Government, NGOs and Volunteer Essay

Roles and Responsibilities of Government, NGOs and Volunteer Organizations. M2S - Essay Example Risk governance capacities requires incremental decentralization coupled with clear mandates, systems of subsidiarity, and budgets to promote ownership as well as risk governance improvement at all levels (GAR, 2011). Health. Strong health services and good health are vital in reduction of disasters’ risks. Government must provide effective health systems for supporting individuals in response and recovery from disasters and protecting them from the disaster-related risks. Thus, government must prioritize emergency preparedness, risk reduction, and planning in health sector (Merlin, 2004). Environmental and transportation: Governments must ensure vulnerable areas are well prepared through such initiatives as construction of dams and drainage systems in flood-prone areas. Such areas must also have reliable infrastructure system to help in response towards disaster (Merlin, 2004). Effects of Government Roles and Responsibilities on NGOs and Volunteer Organization. Once the government meets its roles and responsibilities in disaster preparedness and management, the NGOs and voluntary organizations, which come in to assist, will have a simpler task as they will use the already established networks in their rescue missions. Global Assessment Report on Disaster Risk Reduction (GAR). (2011). Reforming Risk Governance, retrieved on March 22, 2012 from:

The Chinese and American Educational Systems Essay

The Chinese and American Educational Systems - Essay Example In the meanwhile, they lose a lot of fun, and that’s also a big part of school life, in my point of view. In China, only professional athletic students are on the sports team. In the U.S., almost everybody plays at least one sport. American schools offer sports that almost every student can play for competition and fun. At my U.S. high school, when it was my turn to join a sports team, I found out I couldn’t even try a lot of sports on the list. It was almost impossible to pass the try-outs, but I was still encouraged to join a sport. From birth, Asian children are told to be perfect, no matter how they feel about tasks, how much it costs, how long it takes. If you surveyed Chinese and American students, I bet most Chinese kids couldn’t name five things they like. They’re always resting in their spare time to relax from the overwhelming stress. American students work hard too, but seek fun instead of â€Å"perfecting† themselves. Extracurricular activities like drama, debate, and sports keep American students busy and teach us about more than just academics. My schedule is full of AP classes, but compared with 13 hours of classroom work a day in a Chinese high school, I don’t feel much pressure. After growing up in my academic-oriented culture, I find it’s pretty easy for me to get on the honor roll or scholar’s list in my American high school. There are diligent American kids who get a higher GPA than I do, of course. And worldwide, high school students who win creativity contests are always Americans. So I deem the U.S. educational system is as effective as the Asian system, just in a different way. Cultural values in the United States encourage equality in the educational system, as a general rule. In the U.S., people hold different political ideologies: liberal or conservative.  

A Report on Politics Essay Example | Topics and Well Written Essays - 750 words

A Report on Politics - Essay Example Body (The speech) There are different connotations that are in the word motivation. You cannot expect that Things are going to occur for you just by chance. In fact, the world we live in requires some initiative. The more problems we get, the more complacent we become (Jouzel.et al,.1987). There is no way that this is a good thing. First of all, we inherited a good-to-do world from our parents. It is our obligation to make sure that the world we live behind is better than what we found. All of us have an inner belief. We are very convinced of a cause that is far greater than ourselves. God withstanding, the world expects wonders out of us. It is difficult already to live in the present world, but imagine how it will be in years to come. Yes, our forefathers inherited a world in which life was not as hard. But it is in our capacity to make sure that at least our children will understand the dynamics of this world. We undoubtedly belong to the same class. Every one of us is expected to depart this world at some point. It is therefore fundamental that we make sure that the world we leave behind is better than we found it. Looking at things from a critical perspective, the world as we know it is slowly disappearing. The politics of the day are about segregation more than anything. Africa has become the stage for ethnic conflicts. There, people turn against each other without the benefit of food, basic shelter and freedom as we know it. Additionally, the Middle East has become the epitome of hatred for anything American. The Chinese are gaining more power by the day. And just by their numbers, they threaten taking over the world. Undoubtedly, these are grave matters to those that care but exquisitely, the most threatening thing to the existence of man as God intended him is the effect that carbon has had on our environment (Delmas, Ascencio & Legrand, 1980). Have you stopped to ask yourself what your effect on the world is? Have you asked what your children will thi nk of you once they realize that you had the chance to stop their world from disappearing? (Lorius et al, 1985). Do you sleep at night with your conscience clear knowing that the car you drive or the cows you rear might be the precedence to a holocaust, the disappearance of the human being himself? Is it prudent for you to walk around minding your own things whereas the world is slowly disappearing? What is your government doing? You know, when I was young, we did not mind much about what we were doing. The world was not under a fine toothcomb as it is today. The data was simply not as in abundance as it is today. We did not have much to worry about in the most simplistic way that you may fathom. Are we justified now to assume that we do not have the power to influence our very existence? Do we have the right to carry on as f nothing major is happening? Did God design this? These are strong sentiments, but rather than just simple tag along, we must choose to act. We must see what is in front of our eyes. We must realize that our existence was not by chance but rather a design that was made by the most high. What is our problem? There are hybrid vehicles. Must we continue using the fuel that we do simply because these cost a whole lot than our normal cars? I will not say that the human race ought to take more action simply because my saying it will insinuate that they do not have the p

Global Management and Leadership Essay Example | Topics and Well Written Essays - 750 words

Global Management and Leadership - Essay Example There are various functional departments such as finance, operations, Human Resources, Wholesale, Direct Sales, Information Technology, Marketing, Merchandise, Property, Sales, Supply Chain and Design. The heads of all these departments report to the CEO. The CEO along with other directors forms the board of directors which takes crucial organizational decisions. Such an organizational structure suits a company like Pumpkin Patch whose lines of business are quite few. This organizational structure enables appropriate designation of responsibilities (Organizational Chart Pumpkin patch, 2010). Pumpkin patch has been following an aggressive growth strategy which is not constrained by geographical boundaries. The company has retail stores in 4 countries as well as wholesale association in 16 countries. 80% of company’s revenues come from outside New Zealand. The company is listed on the New Zealand stock exchange and has more than 200 stores worldwide. It has strong financial stat ements and cash flows. A large part of the company’s sales comes through online sales. This indicates its adaptability to modern technologies, tastes and lifestyles. 2. Weaknesses As Pumpkin Patch grows, relying on a simple organizational structure as present could be risky. There would be a need to include structural components based on geography and lines of business. For example, there could be geographical heads for 4 prime geographical regions the company caters to (Organizational Chart Pumpkin patch, 2010). Pumpkin Patch’s turnover is still a fraction of the top retailers in United States and has a long way to go in spite of its recent scalability. 3. Opportunities Pumpkin Patch has a number of opportunities in all 3 channels of sales it uses i.e. Retail, Wholesale and Direct (Internet). In retail segment, the company has been relying solely on margins rather than volumes. Pumpkin Patch needs to scale up even faster to gain a significant market share in the crowd ed U.S. market. For this, the company can make use of franchise model. In the wholesale segment, the company needs to have strategic collaborations with top multi-brand retail chains such as Spencer’s and Wal-mart. Internet market is the best opportunity Pumpkin Patch can make use of. This is a relatively new sales channel and Pumpkin already has a significant presence there. It has not been exploited to its potential by competitors. This should be treated as a priority. The aim should be to generate at least half of the sales from this channel in coming years (Pumpkin patch Limited, 2007). 4. Threats Pumpkin has a significant mind space among the customers. However, U.S. children’s clothing market is highly crowded. There are well known reputed brands such as Gap, Next, Mango, Zara, Billabong, Gymboore and others (Pumpkin patch Limited, 2007). Scaling up in wake of this intense competition would be a difficult task and involve marketing and infrastructure spends. With huge store opening costs, the company may not be able to realize economies of scale with small stores. References Organizational Chart Pumpkin patch. (2010). Retrieved online January 18, 2012 from Pumpkin patch Limited. (2007). Macquarie Securities Data Related Information from PART 2 Relevance of Core Competencies Core competency is the unique capability of a firm that cannot be easily imitated and provides it a unique competitive edge. Core competencies

Homework Research Paper Example | Topics and Well Written Essays - 1000 words

Homework - Research Paper Example The usability of a system also determines its effectiveness, satisfaction, and efficiency. The effectiveness of a system refers to the accuracy with which specific objectives can be achieved. The efficiency of a system refers to various resources and their accuracy for the system. The satisfaction of a system includes characteristics of users, tasks, and the overall organization. The context of use is also an important characteristic of the system. The context of the system determines the characteristics of the users, tasks, and physical environment (Sauro & Kindlund, 2005). The second important quality characteristic of ISO 9126 System is reliability. The reliability of a system determines the perceptions of users regarding the reliability. The reliability of a system is ensured through various measures (Sauro & Kindlund, 2005). Some of these measures include frequency of system failure, presence of bugs, faults, and other errors. When developing a system, it is important to ensure that it possesses fault tolerance. The specific level of performance is also developed for system’s reliability. The recoverability is the sub characteristic of reliability. This characteristic allows users to take corrective actions whenever an error occurs. The reliable system is one, which can quickly recover from a failure and resume working (Sauro & Kindlund, 2005). Reliability is viewed as an important quality attribute, which appears in all quality models. The users want a system that they can rely. The reliability can be defined as the capability of a system to maintain a specific performance level. The sub characteristics of reliability include maturity, fault tolerance, recoverability, and reliability conformance. Maturity of an ISO 9126 system can be comprehended as its capability to avoid failures. The fault tolerance of a system is the capability of a system to deliver specified performance (Phang, Kankanhalli &

Outline and evaluate the working memory model Essay Example for Free

Outline and evaluate the working memory model Essay Baddeley and Hitch (1974) developed an alternative model of short-term memory which they called the working memory model. The working memory model consists of four components. The central executive which controls and co-ordinates the operation of two subsystems, the phonological loop and the visuo-spatial sketchpad. The central executive controls attention and coordinates the actions of the other components, it can briefly store information, but has a limited capacity. The phonological loop consists of two parts, the articulatory control system and the phonological store. The articulatory control system (the inner voice) where information is rehearsed sub vocally and has a capacity of about 2 seconds. The phonological store (the inner ear) stores information in speech-based form, the speech input is held for a brief duration. The third component, the visuo-spatial sketchpad, mentally manipulates images and space, for example it is used when a person imagines the encodes visual information in terms of separate objects as well as the arrangement of these objects in ones visual field. The final component, episodic buffer, receives input from many sources, temporarily stores this information, and then puts them together in order to construct a mental episode of what is being experienced right now. The evidence of the existence of the working memory model offers a better account than the STM component of the multi-store memory model. This is because it moves from describing immediate memory as a unitary store to one with a number of components. The working memory model does not over emphasize the importance of rehearsal for STM retention, in contrast to the multi-store model. It is an optional process rather than the only means by which information is kept in immediate memory. The working memory model also explains many psychological observations. The KF case study supports the Working Memory Model. KF suffered brain damage from a motorcycle accident that damaged his short-term memory. KFs impairment was mainly for verbal information his memory for visual information was largely unaffected. This shows that there are separate STM components for visual information (visuo-spatial sketchpad) and verbal information (phonological loop). However, there are also arguments to suggest weaknesses of the working memory model. The main limitation is the lack of evidence for the central executive, some psychologists believe it is too vague. Critics also feel that the notion of a single central executive is wrong and that there are probably several components. This could make the working memory model appear reductionist because it has only been described as being unitary and over simplified. From this, it could be suggested that it is lacking in detail and is not fully reliable. Finally, much of the supporting evidence for this model comes from the study of brain-damaged individuals, where it is impossible to make before and after comparisons, so it is not clear whether changes in behaviour is caused by the damage. Finally, the process of brain injury is traumatic, which may in itself change behaviour. These factors limit the validity of any conclusions drawn.

Roles of Managers and Individuals Essay Example for Free

Roles of Managers and Individuals Essay There is one thing that is a constant within any organization which is change. Change is undeniable and inevitable. Change is what leads to progress. Structures, procedures, systems and policies and systems or just a few forms of change which an organization will use when utilizing change. When an organization undergoes goes there is a focus on the behaviors as well as the results based production delivered by its employees. When employees engage themselves in the change process while taking ownership of the processes in place, the organization will obtain value. Management at the executive level to the supervisors on the front line will all play a role in the process of change. The following will examine the roles of managers, change agents that are used, as well as the management’s role in combating resistance, and championing change. Roles of Managers â€Å"The ultimate goal of change management is to engage employees and encourage their adoption of a new way of doing their jobs.† (Change Management Learning Center, 2014). There are several key management roles in the change process such as a project team, intermediate level managers and supervisors and finally executives and senior management. Senior-level managers and executives have many roles such as visibility and participation throughout the entire duration of the project, communicate with employees, manage resistance and build a group of strong leaders for the future. An effective way to predict the success of a project is through strong leadership. Front line supervisors and intermediate-level managers also manage resistance in addition to the roles of coaching, advocating, communicating and acting as a liaison for upper management to the  individuals. Employees prefer hearing the risks and rewards that come from change and how it will affect the staff on a day to day basis from their direct manager as this is who they built a report with. Managers act as the voice of the organization and must be advocates of change whether they agree with it or not. The manager’s job is to prevent resistance from employees, take direction while providing feedback to the team and helping with the individual transitions of the employees. When dealing with the change process, the role of the individual is the acceptance of altering the day to day operations while using the solutions of change. The employees are in charge of controlling the changes and alterations in their particular division or area. The employees also act as the main source of feedback regarding the changes as they are on the â€Å"front line† and see all of these changes first hand. Change Agents Whether the organization is large or small, it will need a change agent to undergo the change process. A change agent is defined as â€Å"individual or group that undertakes the task of initiating and managing change in an organization† (Lunenburg, 2010). A change agent will either be internal, which consists of managers, supervisors or any employee that is in charge of the over-sight of the change, or external, which consists of any third party firms or consultants. Internal Change Agents Internal change agents consist of individuals that provide training, knowledge, personal perspectives, procedures in problem solving, skill building, data gathering to evaluate processes and assistance with team learning within groups. Internal changes agents will invest themselves personally in the change and have knowledge of the organization’s culture, issues, employees and environment. External Change Agents External change agents are used to make large organizational overhauls and massive changes. These change agents are brought in from outside the organization and are used to provide an unbiased perspective of the situation and push the organization to think outside of the norm.The draw-backs of external change agents are availability ( as they will have other clients), cost, and time ( to become familiar with the way the organization runs its business). Combating Resistance The first step in combating resistance is to realize that not all employees are going to resist the changes. Once the employees who do resist are identified it’s important for management to identify how each employee will respond best when feeling resistant. Managers would be best served looking for signs of resistance that include sabotage, blaming and intimidation. Once these symptoms have been identified management must utilize the correct approach with which they use for the employee. Some of these approaches include: Resistance Cycle- This approach includes the psychological stages such as resistance and denial. Situational Approach- This is a combination of six methods that range from communication to education to implicit and explicit coercion. Thought Self-Leadership- This process involves leading through persuasion using the thoughts of the individual. Successful leadership involves identifying and understanding the differences between the two styles of resistance, passive and active. Once this is done, action may be taken to squash any resistance the employees have created. Championing Change Championing change begins in the hiring and grooming process. Organizations are committed to choosing the best available candidates that will flourish and blossom into the leaders of the future. The organization must identify the changes they are looking to make and then choose employees that will best format to those changes, Once the employees have been selected, they must be given all the tools needed to transition the organization to where it wants to go, this includes training and education. Finally, feedback needs to be given throughout the process to ensure that all agreed upon changes are being completed successfully and are accomplishing desired  objectives. There is one thing that is a constant within any organization which is change. Change is undeniable and inevitable. Utilizing change agents, having active leadership and management with the ability to communicate, and sustaining a positive relationship with the employees are sure fire ways to ensure a seamless transiti on through change. References Change Management Learning Center. (2014). Retrieved from http://www.change-management.com/tutorial-job-roles-mod2.htm Lunenburg, F.C. (2010). Managing Change: The role of the change agent. International Journal of Management, Business, and Administration, 13(1), 1-6. Retrieved from http://www.nationalforum.com/Electronic%20Journal%20Volumes/Lunenburg,%20Fred%20C. %20Managing%20Change%20The%20Role%20of%20Change%20Agent%20IJMBA,%20V13%20N1%202010.pdf

Stakeholders Involved And Related Ethical Issues Information Technology Essay

Stakeholders Involved And Related Ethical Issues Information Technology Essay We also had on a local well known blog attacks and insults of a ferocity which would never have been gratuitously made in a face to face situation. We tend to feel more unconstrained on the net and often seem to revel in the support which fellow bloggers of the same thoughts tend to give us in an immediate thread response. Examine this situation in the context of the assignment specification especially from the defamation and virtual privacy invasion point of view. Introduction Unethical behavior over the internet is becoming more common. Ranging from private discrete stalking termed cyber-stalking to public defamation, it is becoming increasingly imperative to analyze the ethical issues at stake in these situations. For a personal gain, the stalker makes use of the internet to harass and defame his victim by publicly posting private sensitive information about his victim or spreading false rumors. Facts about Online Stalking Due to the spreading of the Internet across all institutions worldwide, it has become much easier for stalking to take place. Every person probably has personal data available on the Internet, either being on a personal web page or profile; or else being available to search for in government, institutes and organizations databases. Online stalking is much easier than traditional physical stalking due to various reasons: The person being stalked would probably not be aware of such a fact until the stalker initiates contact with the victim Cyber stalking can be done from the comfort of the stalkers home, or from anonymous locations such as a public internet cafà © or an office environment (1). The most crucial fact is that it is done remotely and not by confronting the actual victim. The ferocity and malicious intent would probably be greater as the aggressor feels more unconstrained on the net than in a face to face confrontation. Several online technologies can be used to stalk online (cyber-stalking). For a stalker to research about the victim, traditional search engine as well as profiles on social networking sites such as Facebook and MySpace can be used. To make direct contact with the victim, the stalker may make use of Instant Messaging (IM) services, online forums, and chat rooms. Alternatively the stalker may try to elicit a response from the victim by using techniques such as publishing defamatory statements about the victim in public places such as a web site, message boards, or a fake blog run in the victims name (2). Cyber-stalking and cyber-bullying is much more aggressive than if done face to face. The term cyber-bullying is more commonly associated when teenagers are involved in stalking and bullying online, while cyber-stalking is used for stalking involving adults. Dr. Bamford in (3) explains that the anonymity of the stalker greatly reduces traditional social and contextual attitudes such as tone of voice used and relevant body language. Anonymity can be achieved either by submitting comments in public places such as forums without an ID to trace back to the poster, or else using an alias with the aim of masking the aggressors identity. Without these attitudes, social norms and constraints are neglected, and further like-minded people might participate with the stalker in harassing the victim. Anonymity can also be easily achieved by using an anonymous remailer service (4). This would be specialized software aiming to achieve anonymity in the sending of emails. It strips the originating address from an email message and forwards it to its intended destination. All header information that might be used to track the sender is removed. According to U.S. statistics in 2007 (5), the majority of stalking victims are female at 78%. On the other hand, the majority of stalkers are male at 87%. Victims of stalking can range from a single person to whole organizations. A previous failed relationship can be a motivator for harassing a single person for emotional gain, while possible financial gain is a motivator for harassing groups or an organization. It is to the stalkers advantage however if the victim is singled out, making stalking on a single person more common than harassing a group of people. The main motives of stalking, as identified in (1), are: Stalking an ex-partner of a sexual relationship even after the relationship comes to an end. This can be due to a certain party not willing to accept that the relationship is over. Stalking however also takes place during a relationship. In a research by Tjaden and Thoennes in (6), it was concluded that nearly 60% of females are stalked by their male partner, while 30% of males are stalked by their female partner. Stalking with the aim of vengeance on the victim. This type is the most dangerous as the stalker is probably premeditating a violent attack on the victim due to a previous grudge. It is to be noted that the majority of this type of stalker are male. Stalking due to mental illnesses, ranging from delusional stalkers suffering from depressions to harasser stalkers suffering from a certain attention-seeking personality disorder. After obtaining the necessary vital information, in most cases the stalker exposes it publicly to defame his victim. Such public places include chat rooms and more commonly community areas such as online profiles and forums. The stalker may assume the identity of the victim by posting inflammatory and probably fictitious information in the name of the victim to elicit a response from the community (5). This type of action, termed Masquerading, is discussed later on. There are several defamatory actions that are viewed as illegal and prosecuted, some of which, as mentioned in (4), include the sending of malicious and threatening private messages over the Internet to the intended victim, libel at the intended victim, as well as the publication of messages in public places such as on a web site that show malicious intent to commit acts of hate-motivated violence. Cyber bullying is common in adolescent teens. In a survey carried out in (7), it was reported that 43% of U.S. teens have experienced some form of cyber-bullying in the previous year. This may be due to a lack of knowledge about the reason and the ways to protect private information. The internet and virtual communication environments in general, provide a perfect medium for a cyber bully to defame the victim constantly, even after school hours. In June 2003, a twelve-year old Japanese girl ended up killing her classmate after the latter defamed her on the Internet by the posting of certain messages (3). An example of group bullying is what happened to Canadian boy David Knight (3), who was a victim of a hate campaign when school mates built an online web site entitled Hate David Knight. The website contained defamatory pictures and abuse towards the victim. The group also encouraged the global online community to join their hate campaign. Another form of cyber attacks that is common amongst teens is Masquerading (3). This term refers to either when the stalker/attacker poses as somebody else who is close to the victim, or as the victim itself. In the first case, one can make use of the victims closest friend mobile phone to send harassing messages in the name of the friend, for example. In this way, the harasser remains anonymous while at the same time confusing the victim. In the second form of Masquerading, the stalker may obtain the victims login details for personal places such as personal blog, webpage or Facebook profile. This exchange of passwords amongst teens is very common, as it is considered a sign of true friendship and trust (3). The stalker would then proceed to defame the victim by posing as the victim himself/herself, producing a creditable and real scenario for fellow online friends to witness. Suicides due to Cyber-Stalking and Cyber-Bullying The effects of cyber-stalking on the victim can be quite damaging. We analyze two such cases where victims ended up committing suicide after being stalked or harassed over the Internet. The first case is the suicide of Megan Meier, a thirteen-year-old teenager that committed suicide on 17th October 2006 after being cyber-bullied on MySpace, a popular social networking website (8). A fake profile was set up on MySpace in the name of a 16-year-old boy named Josh Evans who wanted to befriend Megan. On the day of the suicide, Megan and Josh had an argument online. Some other participants also joined in and in no time, there were messages and bulletins being sent to friends and schoolmates containing false accusations about Megan about her physique and sexual tendencies. This led to Megans suicide. From this case we can see how dangerous such a situation can be over the Internet, where like-minded people join with the stalker and behave unethically and inappropriately to the detriment of the victim. The second suicide case took place in Abu Dhabi when Emma Jones, a British teacher killed herself (9) after being defamed on the social networking site Facebook. The responsible harasser was her ex-boyfriend, who posted naked photos of Emma on Facebook. Allegedly he had obtained the photos illegally from Emmas computer. This public defamation coupled with the fact that she was working in an Islamic country that is very restrictive on such issues contributed to Emmas suicide. Stakeholders Involved and Related Ethical Issues At first glance, the stakeholders in cyber-stalking are mainly the stalker and the victim. However, it may not always be that clear to identify all stakeholders. The victims near family can become a stakeholder due to the victims possible actions, such as suicide, after being the victim of a privacy invasion or of public defamation. The controlling authorities of mediums that aided the stalker in retrieving sensitive information about the victim are also stakeholders. This however cannot be stated conclusively as legislations vary across various jurisdictions. In a certain jurisdiction, an action may be considered legal while in others it may not. In a case study of internet stalking (10), a twenty-year old girl named Amy Boyer from New Hampshire was murdered in October 1999. The murderer, Liam Youens, used to stalk her on the internet by searching for her personal information. Using search engine tools that are readily available to everyone, he was able to go through online databases and learn where his victim lived, worked and other personal details. He then set up two web sites, one of which publicly exposed all of Amys private details he managed to get hold of. On the other site he explicitly described his plan of murdering Amy. In this case, Amys immediate family members are stakeholders as they have to suffer her loss. The involvement of organizational entities as potential stakeholders is subject to ethical dilemmas. For example, the ISPs hosting the web sites might have a responsibility of monitoring the contents it hosts to avoid such cases. Also, the users reading the web sites might have an ethical obligation of informing the relevant authorities and assist the victims. We can therefore conclude that it is not always a clear-cut answer when identifying the involved stakeholders. They vary according to the case as well as what we judge as ethically right or wrong. In the case where the stalker is still an adolescent, the parents and teachers are also stakeholders as they are responsible for the development and education of the person in question. When they however see the deficiencies of laws and technology to deal with such issues, they realize they are quite powerless to avoid such a situation. As regards laws related to cyber-bullying, they are ambiguous and poorly put into practice (3). One reason for this is the lack of technical expertise and resources on the parts of the authorities such as the police, which would make it difficult to actually enforce the laws. The authorities would not have a clear understanding of a certain situation if necessary education and training has not been provided beforehand to deal with such situations. If we are to ethically analyze the shareholders in various situations concerning the internet, we first have to know who supposedly is in control of a situation and who has to take responsibility (11). Internet infrastructure companies such as Cisco and Oracle are considered as shareholders by some as they provide the internet network. However although these companies may provide the backbone structure, they would have limited interest in the content on their infrastructure. One can direct the blame on the ISPs, however these host limited content. Most newsgroups and chat rooms are nowadays hosted independently not by ISPs, and are not always easy to trace. It can be argued that a paradigm shift of Internet content has occurred from locally to globally (11). Whereas previously we had specialist ISPs hosting and providing all the content, we moved on to an era where the content is provided by the general end users. Examples of this are personal blogs and Twitter feeds. ISPs cannot be relieved of all the blame though. Even though one cannot expect them to pre-check content posted by their users, they should be willingly able to help should they receive a complaint or notification about particular content they are hosting or malicious users making use of their ISP services. Roger Darlington in (11) suggests that we first should understand what the word ethics means and represents in the context of the Internet before we can conclude who is a stakeholder or not. To have a better understanding of who is responsible for what on the Internet, he suggests that: We should accept that the Internet is not a value-free zone. We should act in a civilized manner as in the end it is us (the end users) who shape the Internet when providing content and services. Our actions on the Internet should be consistent with what we do in the real life. We should comply with laws when making use of the Internet in the same way as we do practically. The author suggests that we do not invent a new set of laws and values for the Internet; instead we apply the laws we are used to in the physical world for issues including discrimination, pornography and copyrights to name a few. We should be aware that the Internet is used by people from different cultures, religions and ethnicity. Where possible we should thus try to accommodate as much of the Internet society as possible. We should be responsive and accept feedback from the Internet user community. Ethical Issues One should make a discrepancy between what is legal and what is ethical. An action might be considered legal yet unethical. There is no law stopping a divorced man from setting up an online profile pretending to be a middle-aged woman who wants to befriend his ex-wife. Most people however would consider this behavior unethical. Although ethics are only moral guidelines and are not imposed on us like law is, they are more worldwide in judging if an action is right or wrong. As we already mentioned, various jurisdictions have inconsistent laws about similar issues concerning private information. In some countries, it may be legal to accumulate personal data on its citizens and store them in a public repository, while this practice might be illegal in other countries wishing to protect the citizens privacy. Ethical dilemmas arise in such a case. A stalker citizen living in a country that protects privacy can use a paid service that operates in a country where there is no privacy protection to obtain information about his victim that lives in the stalkers country. The service is not illegal as it operates from a different country, however such action borders on whether it is ethical or not. It is difficult to deal with such ethical issues due to a lack of technological understanding from certain authority parties. Political parties demanding that there should be more control on hosted content such as newsgroups and chat rooms would most of the time have limited knowledge about how these are hosted. Also they ignore the fact that it is a near impossible scenario to monitor and control all the information exchange that takes place. Even when laws are not in place, a responsible party such as a web hosting company should have a moral responsibility to control the content it hosts. For example, if a company hosts a web site about how to make or detonate a bomb, it should not walk away claiming to not be responsible if such information is made use of by members of the public for malicious purposes. Roger Darlington in (11) proposes some useful solutions to prevent ethical problems on the internet such as cyber stalking and cyber bullying. Laws should be modernized to reflect changing times and to make them in context with the use of the Internet. They should take into account new crimes that are not possible in the physical world such as grooming of under-age girls in chat rooms as well as cyber stalking to name a few. Such actions should be punished by crime fighters who are specifically technically trained for such high tech situations. These fighters should possess all necessary resources to tackle such cyber criminals. As already mentioned, most of cyber stalking and bullying takes place in open online communities, where the harasser can defame and expose his victim in front of a large audience. Due to this fact, these spectators witnessing such unethical behavior should be morally obliged to take action and help the victim. In the United Kingdom, the Internet Watch Foundation (IWF) runs a hotline where Internet users can confidentially report such criminal behavior or contents. These foundations would be equipped with knowledge and techniques how to deal with such situations by judging the legality of the cases and identifying the culprits. If the content is deemed illegal and is hosted within the foundations jurisdiction area, they can issue a notice to the relevant ISP hosting the material to take action by removing the content (11). Maltese Law In 2002, the Data Protection Act (12) was amended in Malta to protect private data from getting into the hands of cyber-stalkers, cyber-bullies, harassers, and all those with a malicious intent to defame or invade the privacy of a victim. The document contains a number of clause articles that help protect private data. The seventh Article ensures that when data is processed, it is processed fairly and lawfully. The data collected should be specific and used for explicitly stated legitimate purposes. This clause protects the subject from revealing more data than is necessary or required. Article nine of the document clearly states that the subject must give consent before such data provided can be processed. The subject also has the right to revoke his/her consent to sensitive data processing providing legitimate grounds for the revocation. This is specified in Article 11. Cyber-stalkers wishing to learn personal information about a subject can illegitimately pose as a third-party company that makes use of this sensitive data for marketing purposes. Article 10 of the Data Protection Act specifically protects the subject from such third-parties by having the choice not to disclose his information with such parties. Article twelve focuses specifically on Sensitive Personal Data, and states that the processing of sensitive data can only take place if the subject gives consent or else has made this sensitive data public. This latter case is one which stalkers profit from, as they make use of already publicized data to defame an individual without any needed consent from the subject in question. They would not have obtained the information illegally as it would be publicly available, for example on the victims Facebook profile. One can easily view pictures of the victim and read personal information such as locality and workplace if the victim has not adjusted his/her privacy settings accordingly. Only in extreme cases, such as if a subject is being investigated or is an issue for national security, public security or the defense should secrecy restrictions be temporarily lifted. This is stated in Article 23. The Data Protection Act also prevents third parties with possible malicious intentions from processing and accessing personal data. In fact, Article 25 specifies which persons are authorized to process data. In the previous section, we discussed whether it is ethical if a stalker citizen living in a country that protects privacy can use a paid service that operates in a country where there is no privacy protection to obtain information about his victim that lives in the stalkers country. Article 27 deals specifically with such a case, whereby the transfer of sensitive data to a third country is subject to it having adequate levels of protection for this data. So if this third country does not protect the data as resiliently as the citizens country, then the third country would have no right in requesting for such information. Ethical Analysis: Consequentialist Theory A consequentialist ethical theory is a theory that focuses on the overall general consequences arising from an action. This type of ethical theory judges the rightness or wrongness of an action by analyzing the consequences of such an action. In fact it can be defined as a general normative theory that bases the moral evaluation of acts, rules, institutions, etc. solely on the goodness of their consequences, where the standard of goodness employed is a standard of non-moral goodness. (13) Utilitarianism is an example of a consequentialist ethical theory. In Utilitarianism, an action is considered ethically right if it results in the best consequences. Jeremy Bentham, an ancient philosopher and advocate of utilitarianism, defines a right action as that action is best that produces the greatest good for the greatest number (14).   However it is not always clear how a quantitative measurement of right or wrong due to an action can be defined. Also it is difficult to compare utilities as they are subject to individual interpretations. One can argue that harm done to a man and a tree should be treated equally as bad, while others argue that harm done to a human is more wrong than harming a tree. The utilitarian theory does not state that no wrong consequences can result from an action. It is only concerned with the greater good, so if a small minority of people suffers great harm while the vast majority enjoys a small benefit, the overall action is considered as ethically right. Apart from being concerned with the consequences from an action, Utilitarianism can also be applied to laws and rules. This type, called Rule Utilitarianism is concerned with the consequences from a rule. A rule is considered good if it satisfies the majority of the people. Applying this ethical theory to the concept of cyber-stalking and harassment over the Internet, we must decide if an action is morally right or wrong by analyzing the consequences it has on the respective shareholders. The amendment and enforcement of legislation against cyber-stalking is ethically right in a consequentialist view. It harms the minority that go against it, however the majority of the Internet society benefit from having a safer environment. The same argument can be applied to the already-mentioned ethical issue about whether ISPs should monitor the contents they host and act if a complaint is received. By controlling the content they host, ISPs would be punishing those who post malicious messages or information by banning them from posting for example. The greater good is ensured though, as the Internet society as well as the potential victims of such harassers would have a safer future experience on the Internet. Ethical Analysis: Duty Theory A duty ethical theory, or Deontology, is rather different from Consequentialism. In Deontology, an action is right if it satisfies a principle or moral rule, without any concern for the overall consequences. It is the acts that determine if something is ethically right or wrong, not the consequences as in Consequentialism. Morality is determined according to rationally recognizing ones duties towards others (15). Same as in Consequentialism, Deontology can also be branched into two types: a set of ethical theories concerning actions and another set concerning the rules (15). Both sets of ethical theories however state that the good comes from our own ability to carry out our moral obligations. Kantianism, or Kantian Ethics, is an example of a deontological ethical theory which falls under the deontological set of theories concerning rules. Kant states that for one to act morally right, he needs to act according to his duty, which must be good in itself. The motives of the action ultimately determine if an action is ethically right or wrong. In cyber-stalking, the stakeholders must act according to what their duty is. Taking the ISP ethical issue, the ISP must always seek to satisfy and protect his clients, providing that what they are posting on the Internet is morally correct. We discussed many cases where the stalker or harasser hides behind anonymity to attack the victim. It is the duty of the stalker to respect the victim over the Internet and act in a consistent way as he would when face-to-face with the victim. Failing to do so will result in unethical behavior according to Kantianism. All stakeholders must perform their duty to behave ethically correct. We shall take into example the already discussed case where a citizen makes use of a detective service operating in a third country to discover information about another person living in his country. Law makers and law enforcers in both countries should act ethically and perform their duty in protecting their citizens, by amending specific laws which protect a persons privacy even online. In this scenario, it would become illegal to obtain such information using this service, thus it will be the citizen requesting information who is behaving unethically. In the Amy Boyer case, the general public who read the websites set up by Liam Youens had the duty to inform the relevant authorities such as the ISP hosting the websites. According to the Kantianism view, the complaint by these users to the relevant authorities is the correct ethical action to perform. Conclusion Cyber-stalking and online harassment is a major issue that is ever increasing as more people make use of online facilities to disclose private information. Whether disclosing the data involuntary, by filling forms with sensitive data that ends up being shared with third-parties, or voluntary by posting it on personal profiles such as Facebook and MySpace, it is becoming increasingly likely and easier to stalk a person by obtaining all necessary personal information. Such stalking often has devastating effects on the victim. We discussed several cases where acts of stalking or defamation over the Internet ended up with the victim committing suicide. In most cases, this would be because of the public humiliation suffered by the victim when the harasser and similarly-minded people behave unethically over the Internet. We showed that such people feel more unconstrained when attacking from a safe and anonymous environment than when facing the victim in the physical world. Legislations need to be devised to minimize such cases as much as possible. Locally, the Data Protection Act is one such legal document that protects sensitive data of the citizens. The problem however lies with inconsistencies between various jurisdictions in accepting and implementing such legislations. Only when a set of unambiguous and consistent rules is devised can all the relevant stakeholders in such cyber-stalking issues know what the right course of action to behave ethically is. To help us in our moral and ethical judgment and how we should act in cyber-stalking issues, we discussed and contrasted the two major theories of ethics of conduct: Consequentialism and Deontology. While Consequentialism states that the right action is the one that produces the most intrinsic good for the majority of the stakeholders, Deontology states that the right action is to perform ones duty in the circumstances. For both ethical theories, we focused on Utilitarianism and Kantianism respectively as a practical example. For each, we evaluated how the stakeholders should act when faced with the ethical issues and cases that were discussed.

The Pursuit of Genetic Engineering Essay -- Genetics Science Technolog

The Pursuit of Genetic Engineering Imagine a world where diabetes is effectively treated, where cancer has a cure, and where food is altered for higher quality and increased production. This â€Å"fantasy† world is on the brink of becoming a reality due to advances in genetic engineering and cloning. These medical innovations have the potential to revolutionize our lives in numerous ways. However, the fear of controversy and the fear of the â€Å"new† could hinder and possibly halt any progress that we are capable of making. There are concerns that society should carefully consider. It is important, though, to thoroughly research and examine a topic in order to understand why there should be no fear caused by cloning and genetic engineering one must know the factual processes behind them before a strong argument on behalf of their advancement can be formed. Cloning and genetic engineering are very controversial subjects; however, when used appropriately as a means to solve a problem or ease pain and suffering in a person, rather than to â€Å"play God† and take life into one’s own hand can be very beneficial. The pursuit of cloning and genetic engineering should be continued as they provide a means for improving health care and making major advancements in food production and waste disposal because when ethics come into play the facts show that the two are not actually processes in which ethical issues should arise. The terms â€Å"genetic engineering† and â€Å"cloning† are often used interchangeably but there are conceivable differences between the two that should be pointed out. Genetic engineering is the alteration of one’s DNA, or deoxyribonucleic acid, (Walker 1). It is defined as, â€Å"the use of manipulations of an individual’s genetic ma... ...r, Ronald. Beyond Cloning : Religion and the Remaking of Humanity. Harrisburg: Trinity Press International, 2001. â€Å"First Cloned Human Embryos Created.† 27 Nov. 2001. On-line. Internet. 10 Feb 2003. www.newscientist.com/hottopics/cloning/ â€Å"Human Cloning: The Process.† 8 April 1998. On-line. Internet. 10 Feb 2003. http://www.cs.virginia.edu/~jones/tmp352/projects98/group1/how.html. Ridley, Mark. The Cooperative Gene. New York: The Free Press, 2001. â€Å"Should Cloning Be Banned?† 25 Nov. 2001. On-line. Internet. 16 Feb 2003. http://reason.com/biclone.shtml Thompson, Larry. Correcting the Code: Inventing the Genetic Cure for the Human Body. New York: Simon & Schuster, 1994. Wilmut, Ian, Keith Campbell, and Colin Tudge. The Second Creation: Dolly and the Age of Biological Control. New York: Farrar, Straus, and Giroux, 2000. The Pursuit of Genetic Engineering Essay -- Genetics Science Technolog The Pursuit of Genetic Engineering Imagine a world where diabetes is effectively treated, where cancer has a cure, and where food is altered for higher quality and increased production. This â€Å"fantasy† world is on the brink of becoming a reality due to advances in genetic engineering and cloning. These medical innovations have the potential to revolutionize our lives in numerous ways. However, the fear of controversy and the fear of the â€Å"new† could hinder and possibly halt any progress that we are capable of making. There are concerns that society should carefully consider. It is important, though, to thoroughly research and examine a topic in order to understand why there should be no fear caused by cloning and genetic engineering one must know the factual processes behind them before a strong argument on behalf of their advancement can be formed. Cloning and genetic engineering are very controversial subjects; however, when used appropriately as a means to solve a problem or ease pain and suffering in a person, rather than to â€Å"play God† and take life into one’s own hand can be very beneficial. The pursuit of cloning and genetic engineering should be continued as they provide a means for improving health care and making major advancements in food production and waste disposal because when ethics come into play the facts show that the two are not actually processes in which ethical issues should arise. The terms â€Å"genetic engineering† and â€Å"cloning† are often used interchangeably but there are conceivable differences between the two that should be pointed out. Genetic engineering is the alteration of one’s DNA, or deoxyribonucleic acid, (Walker 1). It is defined as, â€Å"the use of manipulations of an individual’s genetic ma... ...r, Ronald. Beyond Cloning : Religion and the Remaking of Humanity. Harrisburg: Trinity Press International, 2001. â€Å"First Cloned Human Embryos Created.† 27 Nov. 2001. On-line. Internet. 10 Feb 2003. www.newscientist.com/hottopics/cloning/ â€Å"Human Cloning: The Process.† 8 April 1998. On-line. Internet. 10 Feb 2003. http://www.cs.virginia.edu/~jones/tmp352/projects98/group1/how.html. Ridley, Mark. The Cooperative Gene. New York: The Free Press, 2001. â€Å"Should Cloning Be Banned?† 25 Nov. 2001. On-line. Internet. 16 Feb 2003. http://reason.com/biclone.shtml Thompson, Larry. Correcting the Code: Inventing the Genetic Cure for the Human Body. New York: Simon & Schuster, 1994. Wilmut, Ian, Keith Campbell, and Colin Tudge. The Second Creation: Dolly and the Age of Biological Control. New York: Farrar, Straus, and Giroux, 2000.

Light and Darkness in James Baldwins Sonnys Blues :: Sonnys Blues Essays

Light and Darkness in James Baldwin's Sonny's Blues In James Baldwin's "Sonny's Blues" the symbolic motif of light and darkness illustrates the painful nature of reality the two characters face as well as the power gained through it. The darkness represents the actuality of life on the streets of the community of Harlem, where there is little escape from the reality of drugs and crime. The persistent nature of the streets lures adolescents to use drugs as a means of escaping the darkness of their lives. The main character, Sonny, a struggling jazz musician, finds himself addicted to heroin as a way of unleashing the creativity and artistic ability that lies within him. While using music as a way of creating a sort of structure in his life, Sonny attempts to step into the light, a life without drugs. The contrasting images of light and darkness, which serve as truth and reality, are used to depict the struggle between Sonny and the narrator in James Baldwin's "Sonny's Blues." The opening paragraph of the story contains a metaphorical passage: "I stared at it in the swinging light of the subway car, and in the faces and bodies of the people, and in my own face, trapped in the darkness which roared outside"(349). This reference is significant because it is a contrast to the dismal society that the narrator and his brother Sonny live in. The darkness is the portrayal of the community of Harlem that is trapped, in their surroundings by physical, economic, and social barriers. The obvious nature of darkness has overcome the occupants of the Harlem community. The narrator, an algebra teacher, observes a depressing similarity between his students and his brother, Sonny. This is true because the narrator is fearful for his students falling into a life of crime and drugs, as did his brother. The narrator notes that the cruel realities of the streets have taken away the possible light from the lives of his brother and his students. The narrator makes an insigh tful connection between the darkness that Sonny faced and the darkness that the young boys are presently facing. This is illustrated in the following quote: "These boys, now, were living as we'd been living then, they were growing up with a rush and their heads bumped abruptly against the low ceiling of their actual possibilities. Light and Darkness in James Baldwin's Sonny's Blues :: Sonny's Blues Essays Light and Darkness in James Baldwin's Sonny's Blues In James Baldwin's "Sonny's Blues" the symbolic motif of light and darkness illustrates the painful nature of reality the two characters face as well as the power gained through it. The darkness represents the actuality of life on the streets of the community of Harlem, where there is little escape from the reality of drugs and crime. The persistent nature of the streets lures adolescents to use drugs as a means of escaping the darkness of their lives. The main character, Sonny, a struggling jazz musician, finds himself addicted to heroin as a way of unleashing the creativity and artistic ability that lies within him. While using music as a way of creating a sort of structure in his life, Sonny attempts to step into the light, a life without drugs. The contrasting images of light and darkness, which serve as truth and reality, are used to depict the struggle between Sonny and the narrator in James Baldwin's "Sonny's Blues." The opening paragraph of the story contains a metaphorical passage: "I stared at it in the swinging light of the subway car, and in the faces and bodies of the people, and in my own face, trapped in the darkness which roared outside"(349). This reference is significant because it is a contrast to the dismal society that the narrator and his brother Sonny live in. The darkness is the portrayal of the community of Harlem that is trapped, in their surroundings by physical, economic, and social barriers. The obvious nature of darkness has overcome the occupants of the Harlem community. The narrator, an algebra teacher, observes a depressing similarity between his students and his brother, Sonny. This is true because the narrator is fearful for his students falling into a life of crime and drugs, as did his brother. The narrator notes that the cruel realities of the streets have taken away the possible light from the lives of his brother and his students. The narrator makes an insigh tful connection between the darkness that Sonny faced and the darkness that the young boys are presently facing. This is illustrated in the following quote: "These boys, now, were living as we'd been living then, they were growing up with a rush and their heads bumped abruptly against the low ceiling of their actual possibilities.

Explication From Hamlet :: essays research papers

Assignment 1: Explication from Hamlet (1.3.111-137) (â€Å"My lord, he hath importuned me with love† †¦ [end of scene]. Ophelia and Polonius have a father-daughter discussion toward the end of Act 1 where Polonius, concerned father that he is, warns his daughter Ophelia of becoming too involved with Hamlet. This warning comes just as Laertes, brother and son, has bid farewell. Laertes has just warned Ophelia himself of getting involved with Hamlet—this is the first time the audience is alerted to the romance. What have we seen of Hamlet so far? He is deeply grieving his father’s death; he resents the rapid marriage of his uncle and mother bitterly; and he has been told of the ghost of his father. The plot is building faster than Claudius could say, â€Å"I do!† in these first few scenes, and I would imagine the first audience of Shakespeare’s play would have been absolutely gripped to see what it all will come to. Hamlet so far has been portrayed as passionate and earnest, but not necessarily mad. When he says to his mother, â€Å"Seems, Madam? I know not seems†¦Ã¢â‚¬  we are given the impression of a man who is who he is, without pretence or acting. We know little of Polonius so far except that he is a well meaning, good-natured, and for all appearances honourable servant of the king. This scene casts the first shadow of doubt upon Hamlet’s character. It is curious that Shakespeare warns Ophelia twice: once through Laertes, and once through Polonius. Reading Laertes’ speech we can see the perspective of an understanding, though cynical young man. He essentially says, â€Å"Be careful of Hamlet because he’s young and his passions are burning. When the passions die down he’ll realise his desire for you can’t be fulfilled by marriage because of political constraints, and you’ll be left behind, scandalised.† Both Laertes and Polonius recognise that Hamlet, being young and foolish, is also not subject to the same consequences of reckless behaviour as Ophelia: â€Å"with a larger tether may he walk.† But there are two main differences in what Polonius says and doesn’t saw: his warning lacks the political slant, and he attacks Hamlet’s integrity. Ophelia’s first protest to Polonius was that Hamlet had made his affections known to her â€Å"with love in honourable fashion,† and it is this statement that evoked Polonius’ response: â€Å"Ay, springes to catch woodcocks!† A springe is a type of trap or snare.

Assignment Unit

Some of the things you can buy through e-commerce are physical goods such as clothing, digital goods such as video r photograph, services such as access to paid web content, entertainment such as buying concert tickets, and holidays and hotels can be booked entirely online. Some commerce is entirely electronic from start to finish such as video tracks, however other things through commerce such as clothing begins with an electronic system but then ends with the physical item In the customers hand.Hardware and Software: Around The Clock will need several hardware and software equipment In order to set up their e-commerce system, these Include the following: Web Server: A web server Is something which supplies a web page. Any type of computer can become a web server, firstly you would have to install server software and then connect the machine to the internet.Once this is complete you can type in any URL to the web browser and it doesn't matter where in the world the web page is locat ed you will still be able to access it because you have a web server and the page is on the web, this is why Around the Clock will need a web server so that they can get a wider range of customers, and therefore more profits. A URL is a formatted sting of text used by web browsers, emails and other software to Identify an internet web age, other text documents, graphics or programs. Browsers: A browser Is a piece of software on the Internet that Is used for retrieving Information resources.The Information that Is Identified by a URL can be anything such as a web page, Image, video, or other piece of content on the Internet. A user can put in a web address such as www. Aeronautically. Co. UK into the browser to easily access the web page they are looking for. Although browsers are usually used on the internet to access any web pages they can also be used to access information y web servers in private networks; so this is a possibility for Around The Clock and could be useful for thei r growing company.Server software: Server software is software that allows web developers to add more web pages to their websites with ease; without the software it would be difficult to try and add another web page to a website already made. The software works through a process called FTP (file transfer protocol) this process uploads web pages directly onto a website without any hassle. Web authoring tools: Web authoring tools Is a type of software that allows the user to change a web site In a desktop publishing format.If a company where to Install this software then they will then be able to change their web page whenever they want to. The software will user designs. E-commerce Networking Ports: Ports connect protocols and IP addresses together. Each computer has several ports for data to pass through, they are virtual so they cannot be seen. Each port has a number to identify it and it can be opened or closed. There are some default ports such as port 35 is usually for email and port 80 is usual for the internet, although these can be changed.For a web server, it Is good practice to close all ports that are not being used otherwise hackers can take advantage of open ports to get into the system. A port is identified for each address and protocol by a 16-bit number, commonly known as the port number. The port number, added to a computer's IP address, completes the destination address for a communications session. TCP/IP Addresses: You need TCP/IP to connect to the Internet. You install TCP/IP to use with the dial To make sure the data reaches the right location on a network, each computer is given a unique number called an IP address.It is a set of four numbers each from O to 255, for example 145. 2. 78. 255 would be an IP address a specific computer on a network. When you connect to the internet using TCP/IP it provides you with all the internet features such as email, web browsers and file transfer. You can also use the various different programs TCP/IP i ncludes to access information on the internet. Protocols: A protocol is an agreed way of networking also known as ‘hand shake'. If computers don't use the same protocol it becomes impossible for them to understand the data reanimated between them.

GAAS, GAGAS and PCAOB Auditing Standards

Audit standards are set codes of conduct for auditors when auditing financial statements or other financial issues of a company. There is also a relation to performance audit and certain attestation engagements.The American Institute of Certified Public Accountants (AICPA) established all Generally Accepted Auditing Standards (GAAS). GAAS, in turn, formed the basis for other standards like the Generally Accepted Government Auditing Standards (GAGAS) and the Public Company Accounting Oversight Board (PCAOB). This paper seeks to define those three standards, while clarifying the similarities and differences between them.All the three standards have some underlying similarities. They all address the basic audit issues like transparency, accuracy, reliability etc of financial statements.They all also spell out standards for audit field work and performances, simultaneously spelling out, on a dynamic base, the education and qualifications required of the audit and audit assistants. All th e three standards ultimately target the protection of the firm and its assets or finances. They minimize operational risks. And though driven by different objects, GAGAS and PCAOB are based on the AICPA’s GAAS.The different objectives of the three auditing standards results in a difference in their content, approach, criteria and specifications. Nowadays, the GAAS primarily deals with audits of non-issuer public companies. PCAOB, on the other hand, addresses the concerns of auditors auditing issuer and certified public companies.Its hold in matters of issuer companies, as controlled by the American Securities and Exchange Commission (SEC) is paramount. GAGAS, as set by the Government Accountability Office, applies to government organizations or organizations availing government assistance, setting auditing standards for their functions, activities, programs and so on.[1]IntroductionThe external audits of governmental and non-governmental entities may be broadly classified int o Financial Audits, Performance Audits and Attestation Engagements. Auditing Standards have some General Standards, as well as Field Work Standards and Reporting (GAO, July 2007).The Generally Accepted Audit Standards (GAAS) are issued as Statements on Audit Standards (SAS)[2]. This is done by the Audit Standards Board or ASB which has been set up by the AICPA. These standards relate principally to the audit processes and procedures which are to be adopted by the public companies not issuing shares. [3]The General Accepted Auditing Standards are sets of systematic guidelines used when conducting audits on company finances, to ensure accuracy, consistency and verifiability of auditor’s action and reports.However, for auditing government bodies, the US Government Accounting Office sets separate rules and standards, outlined by the GAGAS. These include auditing of their activities and programs, as well as all their functions.The objective is to ensure proper use of funded assist ance availed from government bodies or agencies. (GAO, Jul 2008). Companies that issue shares and that are registered with the Securities and Exchange Commission were placed under the standards of the PCAOB[4].As per the provisions of GAGAS, their reference incorporates GAAS, unless the Government Accounting Office specifically excludes them through a formal announcement. Sometimes, depending on the audit requirements and the organization being audited, GAGAS may be used together with PCAOB.Basic Objectives and Premises behind all Audit Standards:The similarities amongst all the auditing standards may be drawn from their basic premises and government policies driving them. For example, all auditing standards serve as a regulatory tool, prescribing the process to be followed by auditors, and determining what is to be scrutinized in the financial statements, internal control processes and management performances.Audits done on an organization’s financial statements express an o pinion on the fairness with which the statements represent the status and changes in the financial position, operational results and cash flows.Universally, audits need to be performed by a person or persons who has/have adequate technical training and proficiency as an auditor. The auditors need to maintain their independence so that their assessment and opinions reflect an impartial and objective view of the issues involved. They are also expected to exercise due professional care in planning and conducting the audit report [5].The auditor must have sufficient knowledge of internal control processes so as to enable him to plan properly and arrive at the nature, extent and timing of tests to be performed for ensuring a proper audit. While in the field, the work needs to be adequately planned and properly supervised.The competency and sufficiency of evidence reviewed needs to be assured so that the auditor and others can form a proper opinion on the financial matters in the organiza tion, which is subjected to the audit.All performance audits have similar standards. The auditors must prepare written audit reports communicating the audit results[6].   The audit reports should be prepared and made available so as to ensure timely use by management legislative and other interested parties.The auditors must report the scope, objectives and methodology of audits. They must report any significant findings of audits and in the applicable cases, also the auditor’s conclusions.They should report recommendations for action. This is to correct problem areas and ensure operational improvement. They must state what auditing standard was used in the reporting. All cases of significant non compliance or abuse must be reported, found during or related to the audit. In some cases, this reporting has to be done to outside parties.Appropriate inspection and observation must be conducted to gather competent and factual evidence so that a reasonable opinion on the financia l state of affairs of the organization under audit may be formed.Audit work must be properly planned & materiality considered for arriving at considered opinions based on competent evidence by selecting appropriate nature, timing & extent of tests. Audits must be designed so that material frauds may be detected reasonably well.[7] It is notable that frauds are intentional misstatements.Material misstatements may result from direct & material illegal acts and this is to be considered in audit design so as to ensure the reasonable detection of such misstatements through the audit process.[8]   The auditor must detect any indirect illegal acts that may indirectly affect correctness of financial statements by applying audit procedures[9] (GAO, Jul 2007).Every audit strives to maintain accountability and transparency within any organizational policy, whether for governmental or non-governmental organizations. To this end, public resources within an organization must be efficiently, eth ically, effectively, equitably and economically utilized.Where this is not the case, audits prescribe the remedial steps to be taken in a time-bound manner by the organization’s management and other concerned parties. All assessments by the auditors must be objective, concise, independent and factual, as related to an organization’s financial or management performance. The auditor therefore needs to be independent and impartial. All this adds up to a case for complete professionalism and quality of audit processes.