Marketing Analysis on Google Inc Essay

With the objective of â€Å"To organize the world’s information and make it universally accessible and useful† (Google, 2012), Google expands its business to strive towards becoming the leader of internet-related provider, in particular in Internet research and advertising technology. The company has expanded nationally and globally, providing its search service in a large number of different languages and countries through its own unique strategy. The report starts with a discussion about the market Google is operating in, how Google smartly manages its internationalisation and globalization strategy according to its own market position in different stage. Followed by the comment on whether its diversification strategy appropriate across the whole international market. The report then will evaluate this strategy mainly focus on the aspect of the potential to damage its own brand, especially based on the case of their failure expansion in the Chinese market. Then the report will look at impact for the market as Google fully enter the Android market, Google’s business model in terms of reating revenue will be described and processed by the critique of whether the model would be sustainable in the long term. The report finally will define the market Google operate in and how it enters into android market will be explained in detail. Additionally, there are some recommendations provided in terms of its sustainable development through the whole report. ? Defining the market which Google Inc’ operates in? The market in which Google operates in is collaborative and interactive; Google has acquired and merged with different companies, which have given it a competitive edge over other firms. It recently acquired Motorola and this brought a lot of speculation as to whether it could handle the hardware business without any prior experience or necessary skills According to the case (Tangirala and Debapratim, 2012), Google had no skills in the supply chain, monitoring physical stock or achieving efficiencies. However such acquisitions have benefited Google because it has been able to have more reach as it can now target mobile users with the new hardware business. Other companies it has collaborated with are HTC and T-Mobile on implementing the Android platform. Competition The environment is also quite competitive. Having to face giants like Apple, Microsoft and Facebook means that Google has to be highly adaptable and maintain their market share by being more aggressive in their marketing strategies. (Tangirala and Debapratim, 2012), Google says that their acquisition of Motorola will be able to intensify the competition. Motorola’s purchase will fully bring Google into the mobile market as they will now have hardware for their operating system Android, Also Motorola will strengthen the patenting of Google as they have more than 17,000 patents in their name. Apple and other mobile providers might feel threatened by this move. (Rusli and Miller, 2011) Diversification More to this, Google has not focused on its core business of being a search engine rather it is diversifying and looking for new opportunities for growth. Google has expanded into other segments such as maps and Google scholar, in the communications section there is Gmail and an enterprise segment where cloud computing and Google docs are involved, social networking among others. This means that Google is not only able to reach a wider audience but that it is able to spread risks. Diversification means that in case one area of their business fails they have an alternative to rely on. (Tangirala and Debapratim, 2012) Innovation Google’s survival could be attributed to its highly innovative structure. It has a culture of being innovative and an atmosphere that encourages employees to bring new ideas and creativity. However, Google must keep on innovating in order to outdo their competitors and to keep at pace with the changes in the highly volatile global environment (Tangirala and Debapratim, 2012) Infrastructure Together with all the companies that Google has acquired, they also have data centers and servers which it uses to create its web presence and to store information. These infrastructures increase reliability and make information access faster. Google Inc’ had a total of 90,000 servers by 2010 and they invested heavily on technology this gives Google a good platform. Pg. 4 Some of it is virtual for example cloud computing. (Tangirala and Debapratim, 2012) ? What’s internationalization and globalization strategy? In which way Google is going? Internationalization strategy is a development strategy that enterprises want to offer their products and services outside their home country, it usually reflected in the form of greater existence in different locations around the world. That is why internationalization also refers as international expansion (Stephen and Karin, 2002). Internationalization strategy is a development planning during the process of internationalized operation and management, which is designed to give the assistance of improving company’s competitiveness and environment adaptability. Corporations have adopted this strategy view overseas market separately. They treat the markets differently due to various markets’ features. Globalization strategy refers to the procedures of global integration, which incorporate the international operations and markets into a united strategic entity (Stephen and Karin, 2002). Corporations that use this strategy are generally powerful multinational enterprises, they attempt to monopolize markets in their own industries. However, if using this strategy inappropriately, it is more likely to have a detrimental effect on the whole company. The merit of globalization strategy is that companies can concentrate their efforts in building competitive advantages by leveraging capabilities and coordinating activities through boundaries. Which like a double-edged sword, the demerit is that it is hard to coordinate between each subsidiary as well as between headquarter and subsidiaries, because each host country has their own business characteristics. According to the collected evidences Google tends to be relying on the globalization strategy. To begin with, as mentioned above, one reason for companies adopting a globalization strategy is that they want to monopolize the market in their own industry. Definitely, Google achieved this goal. In October 2011, Google accounts for 82. 4% of the worldwide desktop search engine market share. Furthermore, in 2008, Google shifts its international marketing structure form representation offices to Research and Development center, and then to partnerships with other enterprises, which reflected that Google gradually integrated the competitive advantages from the alliance partnership and improved its own capabilities (Ronen, 2009). In addition, Google has many R&D centers worldwide. For instance, if the software was R&D in Israel, this software is not only specialized in Israel market, but also launched globally by using different languages. Therefore it is clear that Google did not focus on localizing their products or services for different markets nowadays. Finally, globalization is focusing on building united competitive advantage. In order to keep its competitive edges, Google transfers and share outcomes of technology innovations within various R&D centers, and with alliance partnerships to connect the operation nd management activities from different counties and locations. Google’s retrieval from china, impacts upon globalization plan. According to the list of info-facts (2012), China is the second most powerful country in the world. And in Fleming’s (2010) report, â€Å"U. S. , China, and India will be the three most powerful countries in 2025†. These illustrate that China is a hugely influential nation around the world. Moreover, China has more than 500 million internet users (Efrati & Chao 2012), and the number is still increasing. China is a market which cannot be ignored. Google’s retreat from the Chinese market has definitely impacted upon Google’s overall global expansion strategy. Most of the Asian countries have strong regional relationship and China has a widely impact on them. As we all know, eastern countries are in high context cultures, but, Google is from a low context culture which is totally different from high context culture. Their ways of running a business are quite different. It seems that if Google cannot operate successfully in China, it cannot operate well in other Asian countries either, such as Japan and Korea. And this will deeply impact its global expansion strategy. As the picture (adapted from Chardonneau’s slides) shown in appendix 1, Asia owns the biggest internet market, and Google’s coverage in Asia is so weak. If Google still wants to achieve its global expansion strategy, it has to come into the Asian market and first of all, Google needs to solve the problem in China. In fact, Google’s quit in China offers its competitors a good opportunity to enter into the Chinese market. After all, not all the international companies are unable to handle the operation problems in China. Since Google announced its retreat, its market share has declined 5% and its biggest competitor in China, Baidu has increased by 50% (Powell 2010). Other internet companies like Microsoft, Sohu and Tencent where all benefit from this great opportunity which offered by Google (Powell 2010). Cultivating your competitors will obviously diminish your own benefits. More and more powerful competitors will absolutely hamper Google’s global expansion. In addition, they need to keep putting efforts to the beta test before they aunch any new products into new market, especially in the Asian market. It needs to customize it according to different market to satisfy local consumers. As discussed above, one of the main reasons why Google failed in the Chinese market was because it did not use ICP, which is a compulsory for all websites operating in China (Zhou, 2009). ? Diversification strategy working in the international market The multi-diversification strategy is generally appropriate a cross the whole international market. This strategy is being used in different markets, while the only difference is whether it more focus on direct-diversification or indirect-diversification that depends on the intensity of competition on the core products. Briefly, since 2004 Google’s endeavor mainly focuses on encouraging innovation by bottom-up through the whole company. It acquires innovative companies to diversify into new areas or to add value to existing technologies and services (Kotelnikov, 2012). From â€Å"personalized web†, â€Å"Google News†, â€Å"Website Optimizer† to acquire technology to put up online display and banner advertisements by buying out â€Å"DoubleClick†. Followed by the direct diversification, Google, starts to expand its new product line through indirect diversification strategy. For instance, Google enters the social networking space through launching â€Å"Orkut†, â€Å"Google Checkout† then was launched as a payment gateway for online buyers and â€Å"Google Chrome† which is a representor of a desktop browser, see appendix one. Firstly, in the current global market, Google’s diversification strategy take the development of its core products as a priority. It makes a great contribution on perfecting its core competency—search engine, which is the most profitable product. Additionally, it also increases the reputation of â€Å"innovation† for Google all over the world. Multi-products line adds more values for the consumers will become the main competitive advantages for Google in the long-term in the international market. Therefore, the benefit of diversification strategy is to protect current market share and attract potential customers by World of Mouth. Particularly, Google launches early nd often in small beta tests before releasing new products into the market, with many markets becoming more and more competitive as a result of new competitors from global or deregulated markets, those who innovate best will win in the future (Kotelnikov, 2012). Secondly, while even through the company put great efforts to add more value on its core products, the competitors also come up with substitute products, for example, â€Å"Powerset† from Microsoft and â€Å"Search Monkey† just launched by Yahoo attack the weakness of Google, providing a much flexible search engine. Google needs to add up more new product lines to create and exploit economies scope. In particular, â€Å"Baidu† whose market share in China is up to 78. 3%, while only 16. 7% of â€Å"Google’s Hong Kong Site†(Baidu, 2012). Google can use its direct-diversification strategy, which pays attention on internal growth of search engine to increase its market share in the market, which doesn’t have a strong competition, such as Australia. The indirect – diversification strategy should be used in the market that already has some strong competitors such as China, Korea. It is certain that the risk of this diversification strategy is there is a huge investment in the new businesses and the majority of the new businesses haven’t started making profit for Google. However, take current global market trend into consideration, the strategy will work in the long term in the international market. If we look closely at year 2009, revenue from ads on their sites accounted for 83% of the total. Compared to 2008, this item represented 90% of Google’s total income. Nevertheless, the growth rate of these â€Å"windfall† is, so far, relatively modest (Sebastian, 2010). Thinking of Google, what product stands out? But are there too many? Is Google too ubiquitous now is an arguable question in recent years? â€Å"I think that, ultimately, we do have too many products and we need to condense them,† Marissa Mayer, Google’s VP of Search, said Friday at the SXSWi conference in Austin (Matt McGee, 2011). According to the map of Google’s product in the appendix, Google products now covered in many different fields such as search engine, social network, music, mobile system etc. But there is people say † As Google Becomes More Ubiquitous, They Get More Sloppy † (Jeff Y, 2012) â€Å"Google is taking information from almost all of your Google services † (Tsukayama, 2012). It was very serious privacy issue and been intensely discussed. † Google makes its money by selling yourself; by knowing where you live, what videos you like watching, and your entire search and surfing history, Google sells targeted advertising to the tune of tens of billions of dollars per year. Selling you is 96% of Google’s revenue stream. ( Anthony, 2011). Google was not obligated to pay a fine for doing so but the brand was damaged to some extent. Google also faces the risk from failed product or services. â€Å"It comes down to having too many things going on at once. At Google, quality control is slipping. † (Jeff Y, 2012). For example, Google lunched Google Buzz in February 2010, it was considered a threat to Facebook and twitter but it’s been shut down very soon in November 2011 by Google because of the lack of users and the late show in the market compare with twitter. The failure of Google buzz damaged not only the real money but also the trust and confidence of consumers toward the brand. (Rob, 2010) Besides, with too many successful products, customers may lose what the brand Google really represents which is also a risk of brand damage. â€Å"We’re very aware that our business is based on the trust of users and if damaged then that’s the worst thing we could do. † The new privacy director said. (Google, 2010) But will all these factors really hurt Google? The answer is uncertain. As we can see from the Googleland map in appendix , Google’s main product is always the search engine and they use all the other products to support it. â€Å"Today, with approximately 70 percent domination of the global search market, the omnipotent, omniscient, omnivorous and ubiquitous Google keeps upping the ante to stay on top of the search engine game. â€Å"(Callari, 2012) Therefore some people argued that as long as people still use and trust the Google search engine, the Google brand will not be hurts seriously. Google’s foray into Android market, all around impact. In this section, we will focus more on Google’s capability after it has bought Motorola and gain access to becoming one of mobile phone providers with its own Android OS. After Google has bought Motorola, there are a few implications to mention here. First of all Google will be the owner of all patents from and therefore will be of a great support for Google when their mobile phone enters the market where Apple is a dominant player (Reisinger, 2011). During the launch of a new phone company is most likely to be sued by their competitor arguing over the originality of the phone. Therefore after having Motorola as a patent support Google may save a lot of money in this aspect. Secondly is that Google now has a capacity to create and manufacture their own mobile phone and tablet PC. The benefits of buying Motorola also extends to the field of hardware that Motorola has been in for sometimes, what Google has bought to it self is the hardware manufacturing ability, ranging from TV top box, internet TV to internet router and live stream (Bryant, 2011). Therefore again apple will have to be careful since now Google has a potential to fight Apple not just in the field of mobile phone but also as a TV top box provider i. . Google TV (Purdy, 2011). Thirdly it is not clear that when the new Motorola, Google phone is released, it will come with the newest Android OS or not. But move to buy motorolla to gain access to manufacturing capability can really affect Google’s android mobile partner. One clue to this argument is current news about Samsung, which has been Google’s main Android phone provider, has announced that its mobile phone in a short future will also feature the windows operating system (The Sydney Morning Herald, 2012). Although the news said it was all about Samsung providing more variety to the consumer, but it can also be thought of an uncertainty avoidance move by Samsung who might feel an aggressive move by Google coming into the hardware market. Perhaps besides Google and Motorola as the two winners from the incident, Microsoft surprisingly might gain benefit from this incident (Wortham, 2012). This move from Google is actually what Microsoft is hoping for because besides Google, the only well know non-phone maker operating system is the â€Å"windows 8† from Microsoft. The moment of changes to watch out for is the time that Google’s partners feel that they are indeed competing against Google instead of having Google as their partner (Wortham, 2012). Microsoft windows 8 here will then act as a preferable alternative operating system for those ex-Google’s partners to adopt. So what will happen in short-long run for the market? In the short run it will not change much because the majority of the mobile phone relies on Android OS. Breaking off partnership with the OS they rely on is really not a good idea in the short run. Also since by law after closing the deal that Android will still remain free for another five years (Waugh, 2011). In the long run the story may be entirely different. It is expected that mobile phone manufacturers may start thinking about an alternative plan according to Google’s moves. If Google still keeps its promise that buying Motorola is just for its own defense, then it is still a great idea to have such a big company as your support (Wortham, 2012). How does Google create revenue? To scrutinize the business model of Google Inc, one impressive feature in this model is that Google offers free resource to the end user. Analyzing the reasons behind it, Google’s philosophy is to share information universally and make it accessible globally (Google, 2012). Thus, the characteristic of free is a necessary catalyst which accelerates Google to become the largest search engine company around the world. By doing this, advertisers have become the main income rather than the end users.

Case Brief Summary: Marbury V. Madison

Case Brief Summary: Marbury v. Madison Robert L. Broadwater PAD 525 Strayer University Dr. O’Neal July 09, 2012 Summary of Marbury v. Madison, 5 U. S. 137, 1 Cranch 137, 2 L. Ed. 60 (1803). Facts The incumbent president Federalist John Adams was defeat in the presidential election by Democratic-Republican Thomas Jefferson. The day before leaving office, President John Adams named forty-two justices of the peace and sixteen new circuit court justices for the District of Columbia. This was an attempt by the Federalists to take control of the federal judiciary before Thomas Jefferson took office.The commissions were signed by President Adams and sealed by acting Secretary of State John Marshall but they were not delivered before the expiration of Adams’s term as president. Thomas Jefferson refused to honor the commissions, claiming that they were invalid because they had not been delivered by the end of Adams’s term. William Marbury (Plaintiff) was an intended recip ient of an appointment as justice of the peace. Marbury applied directly to the Supreme Court of the United States for a writ of mandamus to compel Jefferson’s Secretary of State, James Madison (Defendant), to deliver the commissions.The Judiciary Act of 1789 had granted the Supreme Court original jurisdiction to issue writs of mandamus â€Å"†¦to any courts appointed, or persons holding office, under the authority of the United States. † Ironically, John Marshall later became Chief Justice of the Supreme Court and author of the case’s opinion Issues 1. Does Marbury have a right to the commission? 2. Does the law grant Marbury a remedy? 3. Does the Supreme Court have the authority to review acts of Congress and determine whether they are unconstitutional and therefore void? 4.Can Congress expand the scope of the Supreme Court’s original jurisdiction beyond what is specified in Article III of the Constitution? 5. Does the Supreme Court have original j urisdiction to issue writs of mandamus? Holding and Rule (Marshall) 1. Yes. Marbury has a right to the commission. The order granting the commission takes effect when the Executive’s constitutional power of appointment has been exercised, and the power has been exercised when the last act required from the person possessing the power has been performed. The grant of the commission to Marbury became effective when signed by President Adams. . Yes. The law grants Marbury a remedy. The very essence of civil liberty certainly consists in the right of every individual to claim the protection of the laws whenever he receives an injury. One of the first duties of government is to afford that protection. Where a specific duty is assigned by law, and individual rights depend upon the performance of that duty, the individual who considers himself injured has a right to resort to the law for a remedy. The President, by signing the commission, appointed Marbury a justice of the peace in the District of Columbia.The seal of the United States, affixed thereto by the Secretary of State, is conclusive testimony of the verity of the signature, and of the completion of the appointment. Having this legal right to the office, he has a consequent right to the commission, a refusal to deliver which is a plain violation of that right for which the laws of the country afford him a remedy. 3. Yes. The Supreme Court has the authority to review acts of Congress and determine whether they are unconstitutional and therefore void. It is emphatically the duty of the Judicial Department to say what the law is.Those who apply the rule to particular cases must, of necessity, expound and interpret the rule. If two laws conflict with each other, the Court must decide on the operation of each. If courts are to regard the Constitution, and the Constitution is superior to any ordinary act of the legislature, the Constitution, and not such ordinary act, must govern the case to which they both apply. 4. No. Congress cannot expand the scope of the Supreme Court’s original jurisdiction beyond what is specified in Article III of the Constitution.The Constitution states that â€Å"the Supreme Court shall have original jurisdiction in all cases affecting ambassadors, other public ministers and consuls, and those in which a state shall be a party. In all other cases, the Supreme Court shall have appellate jurisdiction. † If it had been intended to leave it in the discretion of the Legislature to apportion the judicial power between the Supreme and inferior courts according to the will of that body, this section is mere surplusage and is entirely without meaning.If Congress remains at liberty to give this court appellate jurisdiction where the Constitution has declared their jurisdiction shall be original, and original jurisdiction where the Constitution has declared it shall be appellate, the distribution of jurisdiction made in the Constitution, is form without substance. 5. No. The Supreme Court does not have original jurisdiction to issue writs of mandamus. To enable this court then to issue a mandamus, it must be shown to be an exercise of appellate jurisdiction, or to be necessary to enable them to exercise appellate jurisdiction.It is the essential criterion of appellate jurisdiction that it revises and corrects the proceedings in a cause already instituted, and does not create that case. Although, therefore, a mandamus may be directed to courts, yet to issue such a writ to an officer for the delivery of a paper is, in effect, the same as to sustain an original action for that paper, and is therefore a matter of original jurisdiction. Disposition Application for writ of mandamus denied. Marbury doesn’t get the commission.Evaluating the case â€Å"from the heart† Given how these facts were presented, I was not surprised with the result the court reach. I would agree with result and I feel that the court did a good job of reviewing these facts objectively and clearly. The conflict as I understand it was Marbury directly requesting the Supreme Court of the United States for a writ of mandamus to compel Secretary of State, James Madison to deliver the commissions as justice of the peace.However, there were questions that were considered in reviewing the subject. The court ruled to deny the application for writ of mandamus. The court was through in the result and reasoning in reaching this result. I would have ruled the same way if I had been a judge on this bench. I would have been objective in the review of the facts and the interpretation of the Constitution. It took two hours to read this case and take notes because of the legal terminology.

Opportunistic Smoking Cessation Intervention Health And Social Care Essay

This essay provides a brooding history of the bringing of an timeserving smoke surcease intercession. In building this history, Gibbs ( 1988 ) theoretical account of contemplation has been utilised, which incorporates the undermentioned constituents: description ; feelings ; rating ; analysis ; decision ; and action program. Whilst shadowing a pattern nurse, I was provided with the chance to implement a brief smoke surcease intercession with a patient. The patients name will non be used, in regard of confidentiality ( NMC Code, 2008 ; NHS Confidentiality Code of Practice, DH 2003 ) , nevertheless, for the intent of this contemplation she will be referred to by the anonym Sarah. Sarah is a 65-year old female presenting with a figure of wellness issues. She is an fleshy tobacco user who has late been diagnosed with chronic clogging pneumonic disease ( COPD ) , a lung disease characterised by the narrowing of the air passages. COPD besides refers to chronic bronchitis and emphysema, the latter of which Sarah has been diagnosed with. It is emphysema that is Sarah ‘s primary wellness job at nowadays. The wellness publicity scheme adopted was a brief intercession consisting motivational interviewing ( Rollnick, Miller and Butler, 2007 ) , which took topographic point within the pattern surgery as portion of Sarah ‘s audience. Motivational Interviewing is a directing patient-centered manner of reding designed to assist people decide ambivalency about behavior alteration, such as smoking surcease. Alongside motivational interviewing, some specific props and learning AIDSs were utilized, including the proviso of evidence-based information, the creative activity of a COPD self-management program ( British Lung Foundation, 2010 ) , and inside informations of helpful resources Sarah could use for farther support. This included the Surrey NHS Stop Smoking Service ( www.surreyquit.net ) , which offers free NHS support tailored to the person ( i.e. hebdomadal clinic visits or telephone contact ) .FeelingssI was ab initio rather dying about this wellness publicity chance, as I was non confident in my ability to supply constructive support in the limited clip we had. However, on originating a conversation with Sarah, utilizing unfastened inquiries as recommended within motivational interviewing, the anxiousness disappeared as I listened to Sarah ‘s narrative. Active hearing requires concentration, which in bend focused me on how I might be able to assist Sarah. In set uping that Sarah was concerned for her grandchildren, who stayed with her quite often and were therefore around 2nd manus fume, this provided an ground tackle to ease the development of Sarah ‘s motive to alter. In bend, this ground tackle besides provided me with a patient-centred method for alleviating my frights, since I had found a manner of prosecuting Sarah in the procedure. Interestingly, as Sarah ‘s motive grew, so did my ain motive to guarantee that Sarah gained every bit much from this brief intercession as possible. With every inquiry that I could reply, I gained in assurance and enjoyed my function as ‘educator ‘ and ‘learner ‘ within the collaborative partnership between myself and Sarah. In this sense, the collaborative attack that underlies motivational interviewing and much of health care pattern today can profit both the patient and health care supplier. My overall feelings sing the interaction with Sarah are one of fulfillment. I feel I positively contributed to this patients increased decide to halt smoke for both herself and her household.EvaluationMotivational interviewing was selected as the most appropriate wellness publicity intercession for Sarah for a figure of grounds. First, grounds sing behaviors alteration and, in peculiar, smoking surcease, shows that degree of motive is an of import factor in inventing the best wellness publicity method or instruction program for a patient ( Prochaska, DiClemente, and Norcross, 1993 ) . This attack takes into consideration humanist larning theory and the rules of autonomous acquisition. Harmonizing to Prochaska et Al. ‘s ( 1983 ) five phases of behavior alteration, Sarah presently resides in phase 2 of the undermentioned phases: Phase 1 ( pre-contemplation ) is when the person does non mean to alter behavior ; Stage 2 ( contemplation ) is when an person is sing alteration ; Stage 3 ( readying ) is serious resoluteness to ship on smoking surcease ; Stage 4 ( action phase ) is the first few important hebdomads and months where an person is actively taking positive actions towards smoking surcease ; and Stage 5 ( care ) is about 6-months to 5-years after the induction of the smoke surcease determination, where behavior alteration has been sustained. Bing in the contemplation phase suggests that Sarah still has some unsolved ambivalency about alteration and therefore demands help traveling to present 3, where she can get down to fix for smoking surcease. If I had started to assist Sarah program for smoking surcease before she was ready, this could hold been damaging in both the short- and long-run. For illustration, it has been shown that get the better ofing the hurdlings associated with smoking surcease can increase an person ‘s self-efficacy ( i.e. assurance ) in their ability to win at their quit effort, which in bend Acts of the Apostless to cut down the likeliness of a backsliding and increase the likeliness of long-run sustained smoke surcease ( Schnoll et al. , 2010 ) . If Sarah was pushed towards a quit effort before prepared, her hazard of backsliding would hold been high ; this would hold finally reduced her assurance to seek once more. The passage from the contemplation phase to the readying phase has been cited as being critically of import to the result of quit efforts ( Prochaska, DiClemente, and Norcross, 1993 ) , as has the fact that healthcare professionals can be highly influential at this phase Long et al. , 1996 ) . I considered motivational interviewing to be cardinal to act uponing Sarah ‘s determinations sing smoke surcease since it was designed specifically to assist people decide ambivalency about behavior alteration, which is the chief feature of people in the contemplation phase of motive. Motivational interviewing can accomplish the resoluteness of ambivalency by avoiding confrontation and steering people towards taking to alter their behaviour themselves. I was cognizant that motivational interviewing would necessitate to be accompanied by elaborate instruction about smoke-related wellness issues and the likely class of COPD, together with possible complications and its association with increased morbidity and mortality. Sarah is an intelligent person and lament to have such information and reading stuff. Unfortunately, nevertheless, I was unable to reply all of her inquiries. In peculiar, I could non reply her inquiries sing the pathophysiology of smoke. Unanswered inquiries can move as a barrier to come on, something which I do non wish to bring forth in a patient who requires such barriers taking. Fortunately, I was able to reply Sarah ‘s inquiries whilst mentioning to an educational information cusp. I do, nevertheless, feel that I would hold been able to prosecute with Sarah more efficaciously if it had non been necessary for me to concentrate my attending on the cusp before me. It became evident throughout the audience that although Sarah was most surely sing discontinuing smoke, she possessed some traits that might impede her attempts. In peculiar, Sarah appeared to hold an external wellness venue of control. This means that she attributes control over her behavior to external factors as opposed to internal factors. It is good documented within the literature that an internal venue of control is more productive to behaviour alteration and healthier lifestyle picks ( Wallston and Wallston, 1978 ; Tones et al. , 1992 ) . Taking this into consideration, I was aware to admit Sarah ‘s control over her picks. In one case, I used her hubby as an illustration since Sarah had informed me that her hubby had quit smoke. I asked her how he managed to accomplish this and in recognizing her hubby ‘s function in his ain smoke surcease, Sarah appeared to be seting her venue of control towards a more internal one. However, Sarah ‘s self-efficacy remained low throughout the audience despite efforts to hike her assurance. It is believed that increased self-efficacy, which can be achieved via motivational interviewing, is an of import factor involved in the success of smoking surcease ( Brown et al. , 2003 ; Karatay et al. , 2010 ) , therefore I felt this was an of import facet to include in Sarah ‘s self-management attention program – to put herself an accomplishable end each hebdomad that would bit by bit construct her assurance.AnalysisThe Department of Health have been working with the NHS, patients, and health care professionals since 2005 to develop a scheme to better the attention and results of people with COPD ( DH, 2010 ) . This scheme places a big focal point on the bar and intervention of smoke, every bit good as the importance of supplying patients who have COPD with behavioral support and entree to halt smoke services. The Department of Health ( 2009 ) have produced counsel on effectual halt smoke services, offering three degrees of behavioral intercession: brief intercessions ( level one ) ; intensive one-to-one support and advice ( flat two ) ; and group intercessions ( flat three ) . In footings of degree one, brief intercessions, the National Institute of Clinical Excellent ( NICE ) have published guidelines and recommendations for smoking surcease ( NICE, 2004 ) . Furthermore, old UK counsel has emphasised the importance of offering timeserving, brief advice to promote all tobacco users to discontinue and to signpost them to resources and interventions that might assist them ( West, 2005 ) . They Department of Health counsel provinces that all tobacco users should be advised to discontinue and asked if they are interested in discontinuing ; this is unless there are exceeding fortunes such as other medical conditions that might impede smoking surcease. Those who are interested in discontinuing should so be offered a referral to an intensive, flat two, support service such as NHS Stop Smoking Services. Sarah was referred to the Surrey service and informed of the success rates found for NHS Stop Smoking Services. There is grounds that such services are effectual in the short-run ( 4-weeks ) and the long-run ( 52-weeks ) ; so, between 13-23 % of successful short-run quitters remain abstentious at 52-weeks ( NICE, 2007 ) . Approximately 900,000 people in England and Wales have been diagnosed with COPD ( NICE, 2004 ) and it is the 5th most common cause of decease in the UK, ensuing in over 30,000 deceases yearly ( National Statistics, 2006 ) . By 2020, it is estimated that COPD will be the 3rd most common cause of mortality worldwide ( Lopez et al. , 2006 ) . Smoke is the largest hazard factor for developing COPD, with 20 % of long-run tobacco users finally developing clinically important degrees of the disease and 80 % developing lung harm ( Garcia-Aymerich et al. , 2003 ) . These statistics highlight the urgency of hold oning timeserving wellness publicity and utilising brief intercession accomplishments to assist present the DH scheme and better the attention and outcomes provided to people with COPD. Delivering brief timeserving intercessions for smoking surcease requires an attack that does non make defensiveness but develops a patient/provider partnership conductive of the patient doing their ain determinations, with support, as to their life style. Motivational interviewing and consideration of single patient features and traits ( i.e. venue of control, phase of preparedness to alter, etc. ) provides a method of accomplishing this partnership within limited clip and resources, as is frequently the instance in busy health care environments. Learning the accomplishments within motivational interviewing will add to a healthcare professional ‘s repertory of techniques for back uping patients through behaviour alteration, as I found in the instance reflected upon within this essay.Action PlanThe UKCC Code of Professional Conduct ( 1992 ) proposes that nurses should â€Å" keep and better her professional cognition and competency. † In relation to my ain cognition and c ompetency in timeserving wellness publicity, I have recognised that I need to increase my accomplishments for fostering patient self-efficacy. Patient assurance is cardinal to successful behavior alteration and although I feel satisfied with my attack to Sarah, it would hold been utile to hold possessed a larger repertory of techniques for heightening self-efficacy. I could besides profit from a greater apprehension of the pathophysiological mechanisms by which smoking causes COPD. Sarah was peculiarly interested in the physiological effects of smoke and whilst I could offer her basic information verbally, I needed to mention to information cusps for more elaborate penetration, which disrupted the ‘flow ‘ of conversation. I have started to research these issues via a hunt of the literature on behavior alteration and wellness publicity. As portion of this hunt, I have come across the construct of ‘implementation purpose ‘ ( Gollwitzer, 1999 ) . The theory behind this construct is that in order for person to implement a coveted behavior, it is necessary for them to invent a specific program that will increase their purpose to prosecute that behavior ( Gollwitzer and Sheeran, 2006 ) . This is an interesting technique that could be integrated into motivational interviewing and wellness publicity via the self-management attention programs presently provided. I intend to research this farther and to discourse it with a superior. Using Gibb ‘s brooding theoretical account to construction this history has helped me to recognize my strongest accomplishments and those that require farther development. I will endeavor to take a proactive attack to using this greater penetration into my professional abilities.

Emergency Services Management - Advanced Interactions of Hazardous Essay

Emergency Services Management - Advanced Interactions of Hazardous Materials - - Essay Example According to Spellman (2007), risk mitigation involves plans to curb hazards from occurring or to prevent them from developing into unmanageable disasters in case they occur. More importantly, it focuses on long-lasting solutions aimed at reducing or eliminating risks. Besides mitigation, there are standardized instructions for untrained first respondent on how to carry out an emergency operation. As one of the resourceful tool of information, Emergency Response Guidebook (ERG) provides guidance to the HAZMAT personnel on how to manage accidents involving hazardous materials such as chlorine explosion during road or rail transport. Therefore, this discussion explores how reliable is the ERG in dealing with a hazardous substance release on an accident scene. However, other sources of information such as Safety Data Sheets (SDS) and submitted Tier II information can also be used. ERG provides explicit instructions on how to approach the scene of the incident. For instance, the response team should approach the scene from upstream and upwind since the wind blows away gases and fumes. Such kind of approach, therefore, enables them to move close enough before coming in direct contact with the released substance. On getting to the scene, they are required to make an assessment and look out for any signs of fire, leakage, or any person in danger. It will enable them to determine if there is a need for evacuation, as well as the resources needed for the entire operation. The response team would then secure the location and isolate it so as to restrict entry and reduce exposure to the hazards. Identifying the name and nature of the hazardous material is necessary so that you know what to expect and the protective measures to be taken. Shipping name of the material can be found in the shipping documents that are available in the cab of the vehicle or possession of a train crew member. Identification number of the substance can be

Hpv types Essay Example | Topics and Well Written Essays - 250 words

Hpv types - Essay Example This study showed that about 84% of the women had the knowledge regarding HPV with the high awareness amongst the participants of ages between 18 and 26 years. The study included the socioeconomic status and race as an associate of HPV and the HPV vaccine. The non Hispanic and the Hispanic African Americans were not aware of the HPV and the vaccine. (De Villiers et al, 2004) reported that the knowledge predictors regarding HPV and the required vaccine had a high perceived risk for the HPV, cervical cancer personal experience, having parents with a history of health care, and having an appointment of a doctor in the previous year in which the doctor gave the HPV vaccine information. A number of studies have reported the link between the parental intention predictors to the daughter vaccines and the rates of uptake for the HPV vaccine (Doorbar & Gallimore, 1987; Florin et al, 2002). Different studies in this field have reported that the cervical cancer proportion both high and low-grade squamons interaepithelial lesions as a result of the various genotypes of HPV (Harwood & Proby, 2002; Haverkos, H., 2004; Persson, Andersson, & Krantz, 1996) . This study reported some gaps in Africa, Central Asia, and Eastern Europe. With an exception of Europe, the other region had eight HPV types. These included HPV 31,33,35,45,52, and 58 which was differed in different regions (Parkin, 2006). From the conducted studies, there are limited studies that have contributed to the topic of the distribution of HPV types and incidence of cervical disease around the world. This review calls for more research on the distribution of HPV types and incidence of cervical disease around the world. This would be vital in determining the potent prophylactic vaccine which can treat higher percentage of cervical cancers irrespective of HPV types. Agorastos,

Dostoyevskys Underground Man Essay Example | Topics and Well Written Essays - 750 words

Dostoyevskys Underground Man - Essay Example Dostoyevsky’s Underground Man In the process of writing the novel, Dostoyevsky was much more concerned on remote ideals of European liberalism, because he did not believe in them anymore. In the beginning of his writing career, Dostoyevsky was a dreamer and an ideal romanticist. The ideas of utopian socialism inspired Dostoyevsky in his early writings. When he was in exile, these ideas vanished into thin air and he became more pragmatic and was focused not on the political principles, but on the ideas of an individual’s nature and the essence of a human being. The Irrationalism of the Underground Man Both the irrational and the rational exist in the human being. There is no need to discard the principles of irrationality, because it is another form of self-reflection. The Underground Man and his nature are close to any individual. A study of a disturbed mind and the existential nature of an individual was discussed by Dostoyevsky. The author managed to try his prey or the main characters of the novel in or der to show the limit of their rationality. Sometimes, in the situation of despair an individual becomes a piece of meat, which may be easily eaten by the stronger species. His heroes like being tortured and it is the way of their self-definition and self-expression. The same principles can be traced in existentialist philosophy, where individuals experience tortures in the name of tortures. It is a kind of exam for an inner world of an individual. The man’s irrational nature is dominant over his rational mind. In the Underground Man Dostoyevsky attacks human rationality, the ideas of materialism and utopianism. A man wants to gratify his self-will. The basic features of a hero of the Underground Man should be searched in his ability to be a typical, an ordinary man. Existentialists are focused on the nature of a man, his ability to proud of his inner emotions, both negative and positive. The way of an inner corruption is the means for self-analysis. The fundamental principle s of existentialism are reflected in the novel by Dostoyevsky. In order to comprehend his being, a man considers it more interesting, integrative and universal than outer world. Existentialists are not focused on logic, because actions taken by an individual are subjective and the responsibility for these actions is assigned for individuals only. There is more irrational in the actions of an individual and there is no point to consider human actions from the perspective of logic. The main character of the novel defines himself as a sick, depressed man and there is a need to find some remedy for him. Is there a need in it? That is really interesting question. The being, who is able to evaluate him critically, is the real individual. The main character of Dostoyevsky underlines his desire to identify him: â€Å"I did not know how to become anything; neither spiteful nor kind, neither a rascal nor an honest man, neither a hero nor an insect†) (Dostoevsky 1). Thus, one of the mai n principles of existentialism works in the novel. The main character also claims that despair and suffering are the greatest enjoyment for him, because he may feel them acutely. He realizes his hopelessness and he enjoys having a chance to identify himself. Despair is a wide road for self-identification. In case the main character manages to define him, he would be able to understand the essence of his being and also the directions of his future

Non-Traditional Advertising Essay Example | Topics and Well Written Essays - 750 words

Non-Traditional Advertising - Essay Example One common example linked to narrowcasting is the use of electronic mailing lists used over the internet. Internet users get to subscribe to mails or newsletters from websites they frequent or post web content parallel to their areas of interests. For instance, I receive emails and newsletters from business blog and news sites such as the Huffington Post, an online news that offers news and content on technology, environment, business, politics and lifestyle among others. The emails received from the sites are usually coupled with links to the specific content as requested. The email provides the reader with the headlines and links to their web content, which the reader has the freedom to open and explore more. As such, I find the mailing lists overly resourceful and I receive them positively since I get the chance to access information with one click of a button. The mails and advertisements received in such a manner are long lasting and it is only upon deletion that the data is dis carded. From my point of view, the method is effective since the information is only displayed to interested parties and usually gets the attention it requires to be effective. This method of advertising or promoting products heavily relies on innovation and creativity to have the message delivered to the intended audiences. Companies get to design advertisements that the public may find it difficult to ignore. An example of such a demonstration was a blue leather couch I saw in a hall, the couch was divided into two parts – A rough side and a smooth side.

Writer's choice Research Paper Example | Topics and Well Written Essays - 250 words

Writer's choice - Research Paper Example The word Islam equates to the English word ‘peace’ or ‘submission’. The core of teachings in the Qur’an largely focuses on good manners, worship and promotion of peace. The notions of forgiving others and sustaining healthy relationships with relatives and other members of the society are regarded in the highest esteem. Islam advises the followers to respect the laws of the country and avoid unlawful conduct in matters of daily life (Alavi, 205). Keeping in view the above mentioned teachings of Islam and by knowing that the vast majority of population in the Middle East follows the religion of Islam, one can safely infer that stability in the Middle East is largely due to a better understanding of Islam. As compared to rest of the Muslim world, the ability of Arabic population to better understand the word of Allah (God) makes them able to understand the significance of peace and obedience; the ultimate consequence of which is stability at the regional level. Flexibility is already a feature of sharia. Decisions about the various disputes are decided in accordance to the holistic conditions of both the parties. It is therefore apparent that although Islamic law is very strict about certain crimes, the overall purpose of punitive measures is an improved survival of the society as a whole. It should also be kept in mind that ‘flexibility’ and ‘discrimination’ are two distinct concepts and Islam does not allow discrimination due to flexibility in law

Memo 6 M Essay Example | Topics and Well Written Essays - 250 words

Memo 6 M - Essay Example This clearly indicates that their loyalty is directed to the parties. The other work by Daniel Butler and David Nickerson takes a different perspective where it covers the question on whether the legislators are aware of the opinions of their constituents. The experiment to determine this was cautiously chosen so that the accuracy could not be affected by external factors. The experiment was conducted in a 2008 New Mexico’s special legislature session in which the constituent’s opinion on one time budget spending were forwarded to their legislators. The legislatures who received the opinions of their respective constituents were more likely to vote in favor of the constituents opinions. This implies that raising awareness on the opinions of the constituents could affect the representation. One of the shortcomings of the study is that it does not assess other groups that may influence the decision taken by the legislator such as parties and lobbyists. The important part that I feel has not been answered is whether legislators should be trustees or delegates. From a personal viewpoint, they should be trustees because they are not different from institutional board members. This is because shareholders elect the board members to help in leading the company and the legislators are elected to do the same but for the

Employment Law Research Paper Example | Topics and Well Written Essays - 3000 words

Employment Law - Research Paper Example es; and other matters in relation to the nature of the job (National Archives, 2012) Trial period – the employer may offer a trial period in the employment agreement not longer than 3 months following the commencement of employment’s relationship (National Archives, 2012) Importance of â€Å"statutory requirements† and â€Å"Implied terms† The employment contract will also stipulate anent implied terms of service based on the set of mutual obligations for both employer and employee that are maybe set in a written statement of basic employment particulars stipulated under ERA 1996. S .1 (Emplaw Online, 2012). Some of the implied obligations of an employer are stipulated under the ‘equality clause’ to ensure that workers will not be subjected under all forms of discrimination, that they’d be able to observe custom of the trade and that they will be able to perform their common law duties for a safe environment (Emplaw Online, 2012). Part of these implied obligations is to uphold mutual trust and confidence among workers (Emplaw Online, 2012). The statutory requirements are clearly outlined in labour laws and policies of the country. In case there is breach of contract and illegal dismissal or there is unfair dismissal, this will be ruled by the Act of Parliament and dealt with by employment tribunals not by the courts (Emplaw Online, 2012). Unfair dismissal happens when there is breach of contract or there is wrongful dismissal. This is a new concept integrated in Great Britain’s labour policy after the legislation of  Industrial Relations Act and in ERA 1996 Part X, 94 and 135 (Emplaw Online, 2012). Legal protection afforded to employees by ‘Transfer of Undertakings’ legislation Labor laws in UK have also assured that employees’ rights are protected... The employment contract will also stipulate anent implied terms of service based on the set of mutual obligations for both employer and employee that are maybe set in a written statement of basic employment particulars stipulated under ERA 1996. S .1. Some of the implied obligations of an employer are stipulated under the ‘equality clause’ to ensure that workers will not be subjected to all forms of discrimination, that they’d be able to observe the custom of the trade and that they will be able to perform their common law duties for a safe environment. Part of these implied obligations is to uphold mutual trust and confidence among workers. The statutory requirements are clearly outlined in labor laws and policies of the country. In case there is a breach of contract and illegal dismissal or there is an unfair dismissal, this will be ruled by the Act of Parliament and dealt with by employment tribunals, not by the courts. Unfair dismissal happens when there is a breach of contract or there is wrongful dismissal. This is a new concept integrated in Great Britain’s labor policy after the legislation of Industrial Relations Act and in ERA 1996 Part X, 94 and 135. Labor laws in the UK have also assured that employees’ rights are protected under Transfer of Undertakings Regulations of 2006 (TUPE), or when a business is subjected to transfer. The regulation aims at ensuring that employees will not be illegally dismissed from work due to business transfer unless there is sufficient reason to warrant termination

The impact of technology on society(electrification(electricity)) Research Paper

The impact of technology on society(electrification(electricity)) - Research Paper Example Since the evolution of electricity is a complex phenomenon, its makeover is done by various personalities at various span of time at different stages. If we look at who identified electricity in an elaborate way, then the credit can be given to Benjamin Franklin who recognized electricity by flying kite on the occasion of lightning. It was in 1752, June 15th that Benjamin Franklin propagated that lightning is the pure form of electricity. He founded through experiment that electricity could pass through metals and this gave way to the great discovery of many electrical appliances and gadgets. 2.1.1 The Phenomenon of Electricity Surprisingly, the electricity as a scientific phenomenon did not gain recognition until the last quarter of eighteenth century. The early civilization to probe in to the discovery of electricity was the Greek personalities. The word electricity itself is connected to the Greek word â€Å"Elektron† or amber as rubbing of amber with cloth produced electri city. The electricity which was once a frightening element of nature, changed in to the most beneficial gift of nature as man discovered its immense potentiality and usability in his daily life. Electricity being a secondary form of energy source is obtained by converting primary sources of energies like coal, oil, natural gas, nuclear power and other natural sources. The electricity consists of electrons which are tiny particles of energy and are the smallest unit of energy. These electrons which are energy particle, when passed through metals like copper and iron aids in use of electricity in electrical appliances. However the production and supply of electricity is the most perplexing procedure and capital intensive program, which the industrial sector has ever experienced. The electricity is produced in extensive power plants with the help of huge turning turbines. Here the turbines are turned with the help of steam produced by coal. However, if electricity is produced by water then the rushing of water moves the turbine. The voltage of electricity is increase with the help of transformers which is later passed to the electrical equipments for use. 2.2 The status of pre- electricity period. 2.2.1 Quality of life The quality of life before the invention of electricity was considerably dull and dark. The period prior to the last quarter of 18th century was a duration of strive and struggle due to the absence of electricity. The life during those times was murky and was entirely depended on the dim light of the candle. Unlike 21st century, the age before electricity was limited in luxury and amenities. People were not in a position to take maximum benefit of natural resources and had to struggle hard to conduct their daily life. Moreover, the night life of people were less exciting because as the night fell, people resorted to their homes keeping in mind their personal security and safety. During those times, people depended on bee wax, cow dung and animal fa t to illuminate their houses and other personal and public spaces. 2.2.2. Performing task Before the invention of electricity, all the house hold chores and productive works were outcome of manual labor. People like poets and

Foraging and Nutritional Ecology of Primates in SE Asia Essay Example for Free

Foraging and Nutritional Ecology of Primates in SE Asia Essay There are foods of various kinds that fit the foraging and nutritional needs of primates in SE Asia, these primates in question use the foods to extract carbohydrates, proteins, vitamins, fats and minerals. We look at the impact of the environment on these primates for there foraging and nutritional needs. We also observe systematics, their distribution, their genetics, their anatomy, their physiology, their ecology and conservation. Some of these primates, to observe and study are wood antelope and fossarial leaf rat. Availability of the plant species and their evolutionary history comes in and also cell theory is also looked at, fossil history is also looked at to some extent, and the whole work becomes interesting (Balee, 1998, 25) The foraging needs as well as the nutritional needs of primates are much varied due to the special needs of that particular primate. In most cases they need food to provide them with energy for growth, reproduction, movement and even at rest (the basal metabolic rate). Once the food is ingested it travels inside the body of the organism or in this case the primate and once assimilated into the blood stream it passes through a process called respiration and the energy needed for the body is obtained, Normally, when the primates are still as infants, energy is really needed for their growth and development and as they mature their energy requirement tend to increase and thus the need for more food (Balee, 1998, p. 68) As for the wood antelope and the fossarial leaf rat they normally have a special kind of bacteria in their guts, which helps to digest cellulose. This is because all the types of food the rely on have cellulose as one of the components and since other components are digestible, cellulose is not digestible and so the work of this special kind of bacteria comes in. The wood antelope feeds on the grasses, shrubs and bushes, which contain cellulose, and the fossarial leaf rat feeds mostly, if not exclusively on leaves of certain trees, bushes and shrubs and so they also contain cellulose. So this particular bacteria plays a very important role in the lives of these primates (Govbson, et el, 1998, p. 100) The extraction of carbohydrates, vitamins, fats, proteins and minerals normally occur through some other body metabolisms, which also play a very important role in the growth and energy requirements of these primates. The extracts are also used in the bone formation, in this case proteins are used for this purpose and the minerals and vitamins are used for important functions in the bodies of the organisms (Leyh, 2007,p. 150) In any ecological systems there is competition among organisms for space mates and food. All these things that they compete for depend in one or another with the energy available. For instance, if an organism is to get an adequate space for himself, the organism has to fight for it and unless he is strong enough, it cannot be easy for him to get it. It is more of the survival for the fittest and death for the unfit. Only the fittest is this case can survive. When it comes to competition for mates this one also depends with the idea of having enough energy for mating with as many mates as possible for the male, and having enough energy of bearing the pregnancy and being able to deliver in the case of the female. It is also another case of survival for the fittest Another thing that these primates, especially of the same species must have enough and adequate food for them, those who are capable of getting food survive, while those who do not get die. This is also another good example of survival for the fittest and death for the unfit. Charles Darwin first put this forward in his theory of evolution of species (Kenzey, 1997,p. 15) Migration of the primates in question is one important area to look at. For an organism to migrate like in this case the wood antelope must ensure that they have eaten enough food because of the long distance, which may be required to be covered. Migration normally occurs due to climatic changes, which may lead to scarcity of food, mates and poor or harsh environmental condition as such the organism is forced to migrate and look for a more favorable place to start life a fresh. (Balee, 1998,p. 250) In this case, migration does not make it possible for the primates to start eating different foods, what happens is that they go at a place with similar foods and nutritional needs which suits them. If this idea of starting to eat different foods could be true then it would have been brought through evolution. The primates in question would have evolved a natural mechanism of adapting to different forages and nutritional needs; and it is the only known ways for the different mechanism to have been possible. This idea of evolution is very important in many ways, the first and most important case is this of the availability of the plant species, which provide food for the primates. Another is the cell theory, which gives room for the availability of certain organelles necessary for the type of environmental or ecological situations in which these primates in question find themselves (Caro, 1998,p. 341) These primates have therefore adapted certain special ways through which they use to survive in their environments. One important thing is that they have sight. This importance of sight comes handy to see their food or forages. And also being able to spot their enemies. The adaptation is evolutionary connected; and the nutritive values of the forages of these primates go together with evolution. The influence of forages availability on the primates in question, on their sociality and reproduction is another crucial factor to consider. The fact that these forages are available within the environment of these primates shows that, they are influenced a great deal on their sociality and reproduction. In the first place the population of rats tend to be higher than that of antelopes, because of some factors, which we can consider, for one the rats are smaller in size and thus can occupy a smaller space with just a very large population of them. And secondly their evolutionary mechanism suits them to be many in number than the antelopes. These antelopes consume more food and therefore are naturally fewer in number. Therefore food is a limiting factor in the population of these primates in question (Campbell, 1995,p. 120) Therefore in studying the population of these primates in question the factor of availability of forages is very important in deed. It determines the reproductive tendencies and also their presence in a given environment. Their daily habits are also affected. Their natural anatomy and physiology evolve according to available forages. This factor should always be put into consideration when dealing with systematics of these primates, if one is to be on the safe side (Caro, 1998,p. 350) Apart from the availability of forages for the nutritional needs of these primates one must also consider a depth the evolutionary tendencies. These primates have body structures suitably adapted for their functions. For instance, they have legs, which help them to run, from their enemies or rather predators, and also these legs help them to reach their foods in good time. (Caro, 1998,p. 50) The nature of their energy requirements is such that they function up to the time when they are required to rest, this is where the Basal Metabolic Rate (BMR) comes in. The bodies of these primates function such that they must relax or have a rest. This is usually at right. It is common at night. As rest remains necessary and so is the regulation of the available food. The leaves are given time and room to grow and mature again. When the food becomes abundant, these primates tend to increase their population, which leads to a very high competition for food, and so there are those who die in the process especially when food becomes scarce (Campbell, 1995,p120) The food available to these primates is also connected to their evolutionary tendencies. One will find that always there will be certain kind of trees shrubs or bushes where certain primates are found. In this case, some species of trees, which tend to produce leaves in plenty, will found where certain primates are found. This is important because it contributes to the importance of the food chain. As such certain animals will also be found there in plenty especially in this case, those animals which feed on wood antelopes like the lions, cheetahs and leopards will always be found in these environments. The case is the same with those who feed on fossarial leaf rats. (Gouldey, 2007, 200) As such the foraging and nutritional ecology of primate in South East Asia recently important and complex as it looks. The fossils found in some places always have evolutionary connections with some primates . The fossarial leaf rats have some bearing of connectivity with the domesticated rats and some animals of lower form. As for the wood antelopes they show some similarities with some animals of both lower form and higher form. The analyzed cases are very important as they contribute a lot of information to those who study the fossils; and the whole field of study becomes interesting. This clearly shows that the evolutionary connection of fossils and the organisms in question is true and reliable. The primates then must have evolved in a special way, where they have teeth for chewing their food or forages; their elementary canals are also highly specialized in performing their functions. Mammologists should come up with better methods of studying the organisms in question, since there is a lot to show and inform those who are interested. In the case of the organelles of the cells, when the energy requirement is high the cell tend to have a lot of mitochondria, which help in the respiration process. But all this is not important if the food is not available. Therefore the special way through which these primates have evolved with time to be where they are and eat what they eat shows a very interesting field of study(Caro, 1998,p. 400) As we consider more about these organisms, more information on theories should be properly compared and observed in the practicals so that the scientists or rather the mammologists should always compare with accurate and reliable information. The mammologists have always shown that the foraging and nutritional ecology of primates is an important field of study. As it provides us with some vital information concerning human beings, since human beings are also primates. Therefore the whole of these primates in question when properly studied, we tend to get some useful tips about us human beings (Balee, 1998,p. 650_. The nutritional needs of these primates may be varied with that of human beings, but they all belong in the same Kingdom and Phylum, as they have a lot of similarities than differences. These similarities are due to evolution. All the same, they play a very important role in the foraging habits of these primates, which are exclusively found in South East Asia. In this case it is important to note that energy and food are both important; one cannot be there without the other, in other words food is energy, and energy is food. The food chain of the primates in question in South East Asia goes on and these primates become healthy and thrive. Their habits are maintained and the value of food remains crucial. Finally, the foraging and nutritional ecology of primates in South East Asia is notably very interesting; therefore a lot of money should be invested in the continuous research in this spectacular part of the world. . Bibliography Balee, W (1998), Advance in Historical Ecology; Columbia University Press. New York Campbell, B (1995); Human Ecology; The Story of our place in Nature form Pre history to the present.Adline de Gruyter New York. Caro, T, (1998); Behavioral Ecology and conservation Biology; Oxford University Press; New York. Gouldey, M Mahar, I (2007) Floods of fortune; Ecology and Economy along the Amazon Columbia University. New York. Govbson, S, et el (1998); Ecology; Oxford University Press. New York Kinzey, G. W (1997); New World Primates Ecology, Education and Behavior. Aldine de Gryter. New York. Leyh Jr, G (2007); Tropical Forest Ecology. A view from Basso Colorado Island. Oxford University Press. New York.

A Systematic Model Of Training Management Essay

A Systematic Model Of Training Management Essay Introduction The primary reason for evaluation being adopted in any sector is to determine the effectiveness of processes and the ways to improve them. A single meaning for the term evaluation is not easy to find. Weiss (1972; p.1) saw evaluation as an elastic word that stretches to cover judgements of many kinds. We can thus suggest that one meaning of evaluation in LD is concerned with judgements relating to the value of particular processes. Taken in this way, we can see that evaluating is closely connected with peoples view of LD and the criteria use to make judgements. If one accepts that evaluation is an attempt to judge the value that LD adds to an organisation then Bramley (1991) and other as per (Appendix 1) argues that purpose of evaluation is not only to add value but to discover to what extent the learning is useful for the job and has the learning transferred to workplace. Development activities intended to increase the effectiveness of managers can be evaluated at number of levels. The proposed framework for evaluation by Kirkpatrick (1959) is as follows: Reaction: The reaction of learners following an activity. Learning: The skills, knowledge gained as a result of the activity Behaviour: The effect on the performance of the learner within the workplace Results: The effect of changes in performance on measurable results at work This view has become conventional wisdom with regard to evaluation where different levels can be linked in a chain of consequences (Hamblin, 1974). Another level was added by Phillips (1996) to enable a return on investment (ROI) which could provide direct link between LD and an organisations results. Most organisations carry out evaluation at the reaction level, some measure learning in technical skills, but few attempts to assess changes in behaviour or criteria of organisational effectiveness (Ralphs and Stephan, 1986). Representation of Kirkpatricks and Phillips model of learning analytics showing level-wise measurement objectives Fig 1: Representation of Kirkpatricks and Phillips model of learning analytics showing level-wise measurement objectives (http://leanlearning.wikispaces.com/learning_analytics). Methodology will partly depend on the beliefs held about what happens in LD. The two board approaches of methodology can be identified as positivist methodologies which are based on observations and measurements, whereas phenomenological methodologies are based on action and implementation (Mumford and Gold, 2004). The differing perspectives offered by positivism and phenomenology provide evaluators of LD with different thoughts to inform the choice of evaluation models and methods. In UK, for many years a systematic model of training and evaluation has been regarded as the orthodoxy. A typical presentation of this model is shown below. IDENTIFY TRAINING NEEDS AND SPECIFY OBJECTIVES DESIGN ACTIVITIES IMPLEMENT ACTIVITIES EVALUATE ACTIVITIES Fig 2: A systematic model of training (Mumford and Gold, 2004) The four stages model emphasises the need to evaluate at the conclusion of activities. Data collected can then be analysed and decisions made on the value of the activities and the extent to which the objectives set were valid. The data gathered may be subject to bias and distortion, dependent on the feelings of the group at the time of completion (Smith, 1990). The various meaning of evaluation has tended to focus on the outcomes of LD activities. It also suggests that value can change throughout participation and that objectives at the start of process are not the same during the process and on completion of it. Here we could make use of a distinction that is frequently made between (Appendix 2) summative evaluation, which occurs on completion of an activity and formative evaluation, which occurs while the activity is happening. These variations and presence of different interests make evaluation a complex process for it needs to take into account and respond to different interests and their judgements (Easterby-Smith, 1994). Leadership Development It is hard to overstate the importance of leadership in todays corporate environment, especially in the light of business failures. Leadership can play a critical role in almost every aspect of corporate and communal life (Ashkanasy, 2004: 165). There are many models of leadership; a traditional approach is the trait-based model (Bird, 1940; Mann, 1959; Stogdill, 1948; Zaccaro, Kemp Bader, 2004). This approach seeks to find those attributes of persons that are associated with leadership success. There are few problems associated with this approach as it tends to be modest to moderate and hence can account for only a part of what makes a leader successful, also it undervalues the importance of modification and the approach is static, whereas leadership is dynamic (Antonkasi et al, 2004). Stenbergs WICs Model The theory proposed here views leadership as in large part of how one formulates, makes and acts upon decisions (Sternberg Vroom, 2002). According to this model, the three key components of leadership are wisdom, intelligence and creativity (WICS). The basic idea is that one needs these three components working together in order to be a highly effective leader. Intelligence: academic intelligence (memory and analytical abilities) and practical intelligence (ability to solve everyday problems and manage oneself, others and tasks). Wisdom: using intelligence, creativity and experience moderated by values to reach a common good, balance between own, others and organisational interest, over the short and long term to adapt, shape and select environments. Creativity: skill in generating ideas and products that are novel, high quality, appropriate for the task in hand. generation of ideas that others will follow. Leadership Fig 3: Sternbergs WICs model of leadership (Sadler-Smith, 2006) The WICs model is related to many other models which incorporates elements of transformational as well as transactional leadership (Bass, 1998; Bass Avolio, 1994; Bass, Avolio Atwater, 1996), emotionally intelligent leadership (Goleman, 1998), visionary leadership (Sashkin, 1988, 2004), and charismatic leadership (Conger Kanugo, 1998; Weber, 1968). WICS provides a framework that not only integrates many of the models that have come earlier, but also that have individually included only some of these interlocking skills, attitudes, and situational variables. Leadership development is expected to improve these attributes further and also to maintain balance in negotiating situational demands and tensions. All of these theories propose explanations for developing leaders but they have not been scientifically proven and some might require an in depth analysis to prove their effectiveness. Most of these strategies tend to concentrate on the individual leader but they tend to ignore the effects of dynamic or individuals environment on the leaders performance. Day et al. (2003) mentions that due to constantly changing environment with a variety of stakeholders requests and expectations, the possibility of using one best approach to leadership development is unlikely. In todays dynamic environment organisations might need to take a global approach to follow a mixture of some models of leadership development (Ivancevich Matteson 1996). The importance of effective leadership could be emphasised by looking at the LBG leadership model. Lloyds Banking Group (LBG) Leadership Model Creating a high performance culture, identifying future leaders and building the talent pipeline to expand organisational capability are critical areas of focus for all leaders in the group. In challenging economic times, the groups ability to build distinctive leadership capability will differentiate it from its competitors. JDIE (Judgement; Drive; Influence and Execution Appendix 3) is the leadership model that LBG widely uses across all its divisions. Fig 4: Lloyds Leadership Model (https://www.learningatlloydsbankinggroup.com/exec/exec.asp) The model has 4 capabilities that determine outstanding leadership performance and potential. At the centre of the Leadership Diamond are the Values which underpin all the behavioural capability statements. Individual performance rating is based on their total contribution equally assessing what they have achieved against their objectives in the Balanced Scorecard and how they have achieved it using the LBG values and the JDIE leadership model. The JDIE leadership model describes outstanding leadership in the Group and is based around the organisational values, which drives culture, engagement and performance/potential. Benefits of JDIE model: Enables individual to take ownership and accountability for accelerating personal and team development, achieving higher performance and delivering quality. Builds deep and strong relationship among members of the team. Enlightened individual and collective awareness. Improving coaching and feedback skills among team members. Role of Evaluation in Leadership Development: Evaluations have replaced assumptions with evidence. It has used new knowledge to stimulate discussion or debate, have solved practical problems and have proved the feasibility of innovative programs. The following examples demonstrate the kinds of benefits organisations have obtained from evaluation: Evaluations improve performance and promote accountability through monitoring. Evaluations provide important and action-oriented lessons about implementation. Evaluations provide powerful evidence about impacts. Evaluations provide practical information about who participates and who benefits, thereby improving the targeting of services. Evaluations provide crucial information on costs. Evaluations assess the logic and the knowledge underlying the design of new programs. The following examples demonstrate the kinds of issues organisations might face from evaluations: There could be insufficient knowledge of the value of an appropriate pre-course for assessment of individual and organisational needs. Limited support appears to be provided to aid the transfer of individuals learning benefits to organisation. The organisations need to focus on leadership as a social process for developing leadership beyond individual leaders and thus maintaining equilibrium among human and social capital. It is not yet clear of the potential measurement criteria to assess impact on return on investment. Such criteria need to be re-designed to develop a suitable framework. Currently available leadership development models and theories lay a lot of emphasis on the importance of change, but they may not operate scientifically to validate the change framework. Effectiveness of most of these existing leadership models tends to lay prominence on the initial stages of the change cycle, which assumes that individuals would be able to change themselves at the wrap-up phase of the programme (Bernal, E. 2009). As there is no perfect model for leadership and organisations may tend to use views of different models to achieve their strategic goals, so further we will look at the strategic human resources development models in an organisation. Strategic Human Resources Development Strategic human resource development (SHRD) focuses on integrating HRD activities with organisational goals and values to develop core capabilities that enhance firm competitive advantage (Garavan, 1991). Competitive advantage is secured when organisations have skills and capabilities that are unique, difficult to replicate and imitate by competitors (Rainbird, 1995). It promotes practices that enhance the strategic performance of employees and organisations. It also emphasizes proactive change in management which enables organisations to survive in an increasingly complex, unstable, competitive, and global environment (Grieves, 2003). Garavan (1991) proposed a prescriptive model of SHRD outlining three characteristics: focus, orientation, and strategies. Furthermore, the model acknowledges the importance of multiple stakeholders that have emerged in the design, development, and implementation of SHRD, both internal and external to the organization. The model emphasizes horizontal and vertical linkages throughout and suggests various stakeholder-focused outcomes. Fig 5: Conceptual Framework of SHRD (Garavan, 2007) In the period since the original definition, several notable contributions have been made by Horwitz (1999),Walton (1999), McCracken and Wallace (2000), Harrison (2004), Maxwell,Watson, and Quail (2004) and Sadler-Smith (2006). A number of themes emerge from these models: SHRD facilitates the development of core capabilities that are critical in developing and maintaining sustained competitive advantage. SHRD enables the firm to make the best use of existing firm-specific capabilities and through the development of new capabilities and skills enables it to cope with change. SHRD must be sensitive to both emergent and planned strategies. Any of these three SHRD strategies can be adopted to facilitate the focus on organizational learning, organizational change, and organizational performance. LBG has preferred to use organisational performance SHRD strategy along with a small percentage of organisational learning change strategy. Lloyds Banking Group SHRD Model Organizational performance-focused SHRD strategies emphasize skills training, job and competency analysis, and management and leadership development. A key role for organizational SHRD is to identify performance needs and thereby developing core competencies to meet the demands of organizations. Fig 6: Lloyds SHRD Model (https://www.learningatlloydsbankinggroup.com/exec/exec.asp) Leading in the Human Resources function Leading by example within the HR function, role modelling LBG values and one HR approach to work thereby build the capability and structure of the HR function. Strategy, Insights and Solutions Uses deep understanding of the business and the HR function to deliver strategy and sustainable solutions that meet the needs of the business, colleagues customers. Learning and Talent Development Ensures that people at all levels possess the skills, knowledge and experience to fulfil the short and long term ambitions of the organisation and that they are motivated to develop and perform well. Evaluation of LBG SHRD model: Uses and analyses a full range of information and knowledge, using judgement to identify options and make robust decisions. Evaluates information from multiple sources, applying judgement to weigh their value and relevance to the decision at hand. Makes effective decisions in the absence of complete information, ensuring things can move forward while further analysis is conducted. Identifies how best to distil a mass of complex data into distinct, clear and concise concepts others can understand. Maintains a helicopter view of the situation, identifying the key elements while keeping an overview of the detail. Gives concepts meaning, often using powerful illustrations and comparisons. Creates an environment where others can make decisions by clarifying roles and responsibilities and providing appropriate support. Knows the different key questions to ask in complex situations to extract information, view points, risks and potential solutions. The above model emphasises on assumptions in absence of complete information thus the strategy might not be completely effective under the phase of these assumptions. Evaluating the strategy requires a complex skill set which is difficult to acquire. Different organizational stakeholders, such as owners, investors, employees, suppliers, and customers, are likely to evaluate the contribution of SHRD differently. Conclusion: No matter which of the evaluation approaches or models is followed, there are at least two features that need to be considered, namely the credibility and trust, as well as externalization and replication of the validation carried out. SHRD can contribute to the development of both operational capability and enhanced capacity to learn. Appendix 1 The Purpose of Evaluation Source Purposes Bramley (1991) Feedback, research, intervention, power, control Easterby-Smith (1994) Proving, improving, learning, controlling Gibb (2002) Pragmatic, ethical, intellectual, social, business, personal Newby (1992) Quality control, efficient LD design, professional self-esteem, track record, identification of assessment criteria, intervention Reid and Barrington (1999) Investment appraisal, feedback, improvement, learning, achievement of objectives Stewart (199) Promoting (in addition to proving, improving and learning) Source: Sadler-Smith, E (2006, p.382) Appendix 2 Appendix 3 Source: Lloyds Intranet (Internal Database)

Independence of Mind Example

Independence of Mind Example The word of INDEPENDENCE is defined as freedom from situations and relationships which make it probable that a reasonable and informed third party would conclude that objectivity either is impaired or could be impaired. (Kaplan, 2009, pp.117) There are 2 types of independence, that are independence of mind and independence in appearance: Independence of mind The state of mind that permits the expression of a conclusion without being affected by influences that compromise professional judgment, thereby, allowing an individual to act with integrity, and exercise objectivity and professional scepticism. Independence in appearance The avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information, including safeguards applied, would reasonably conclude a firms, or a member of the assurance teams, integrity, objectivity or professional scepticism had been compromised. (b) Why is external auditors independence so important? Illustrate with any past or  current audit failures. (10 marks) It is important for external auditors to be independent because external auditors act on behalf of the owners of the business, normally the shareholder, and report on the financial statements prepared by management for the benefit of shareholders. If the external auditors are not independent of their shareholder, for example, if they hold shares in the companies that they audit, their ability to form an objective opinion on the financial statements will be impaired. In addition, external auditors must be also be seen to be independent because if they are not, the owners of the business will not have confidence in the audit reports that the audits issue. This is why it is auditors independent is so important because to prevent further scandals such as those of Enrons and Parmalats case, and etc. For example in the case of Phar-Mor, Inc one of the top 10 deep discount drug store chains in the United States and declared bankrupt in the year 1995. Phar-Mor, Inc declared bankrupt because the company contributing to the frauds and ability to cover it up for so long. Listed below the summarized of the factors contributing to the fraud: Familiarity threat Phar-Mor, Inc knowledge of audit procedure an objectives. Phar-Mors fraud team was made up a several former auditors, including at least one former auditor who had worked for Coopers on the Phar-Mor audit. The fraud team indicated that one reason they were successful in hiding the fraud from the auditors was because they knew what the auditors were looking for. Self-interest threat The Phar-Mor had financial interest in financial reporting, potential self-interest threat may occur. Such the fraud in the Phar-Mor case included: Overstating inventory and recording consigned inventory as owned inventory Recording revenue from receipts from vendors under certain promotion and exclusivity agreements when received, rather than over the life of the agreements Understating the amount of accounts payable by holding disbursement checks Recording revenues and receivables from vendors at budgeted, rather than actual, amounts Integrity The principle imposes an obligation on all professional accountants to be straightforward and honest in professional and business relationships. In the case of Phar-Mor, the Phor-Mor did not perform honest in professional and business relationships. The Phar-Mor provide misstatement of margins, inventories, and earnings in reports to management and in general ledger and financial statements (to cover up other misstatements), and Diversion of assets to affiliated companies via manually written checks (nature of disbursements falsified when recorded in books and records). (c) The following situations may violate ethical codes imposed by regulatory bodies such as the MIA By-Laws (On Professional Conduct and Ethics): Roslan, an audit partner, owns material amount of shares in a trust fund investment company, which in turn owns shares in Roslans largest audit client. Reading the investment company most recent financial report, Roslan is surprised to learn that the companys ownership in his client has increased dramatically. From the case above, a member of the audit team has possible financial interest in the client, potential self interest threat may occur and the gift rise to Roslan possible self-interest. Form my point of view, it seems less significant in terms of threats because the trust fund is indirect investment in the client. However, if the ownership in the client increases resulting in a significant proportion of Roslans fund to be invested in the client, then the threat may be significant. Moreover Roslan is an audit partner who audit in the investment company. Safeguard or action to be taken is since the threat may not be so significant, it may not be necessary to get Roslan to dispose off the financial interest. However, it would be better to remove or re-assign Roslan from the audit assurance engagement. Sofia Ali is doing the audit of a large car dealership. She is just the audit assistant in the audit team. The sales manager of the client tells her there is a sale (at a substantial discount) on new cars that is limited to long established customers of the dealership. Because her audit firm has been doing the audit for several years, the sales manager has decided that Sofia should also be eligible for the discount. Required: Discuss whether the facts in any of the situations above give rise to threats to independence. (15 marks) For the case above, Sofia Ali has been given extended gift and hospitality by client that is in the form of a discount to purchase on new car by a sales manager. This may give arise to possible self interest and familiarity threats. The threats may be significant because of the extent of gift and hospitality that is audit staff is offered discount. However, the threats may not be significant if the gift and hospitality is within clients normal commercial terms, that is client offer to other customers. Safeguard or actions to be taken is the audit staff, Sofia Ali should refer to policies of audit firm prohibiting or getting permission before accepting the gifts and hospitality from senior personnel. Describe the concept of sufficient appropriate audit evidence and explain why external auditors are not expected to gather all information in order to express an opinion on the truth and fairness of the financial statements of an entity. ISA 500 Audit Evidence requires auditors to obtain sufficient, appropriate audit evidence to be able to draw reasonable conclusions on which to base the audit opinion. Sufficiency and appropriateness are interrelated and apply to audit evidence obtained from both tests of control and substantive procedures. (ACCA, 2008, pp.119) Sufficiency is the measure of the quantity of audit evidence. The quantity of audit evidence required is affected by the level of risk in the area being audited. Firstly, it is the level of inherent risk faced by auditors is high. For example, high technology developments in a market which is very competitive can lead to going concern problems and more possibility that the clients Financial Statements will be misstated. This will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements and more evidence is needed during the planning stage. Besides, lack of IT control in a computerized environment may cause the level of control risk faced by auditors is high. This is because more evidence is needed for auditor when auditing the company. (ACCA, 2008) Appropriateness is the measure of the quality or reliable of audit evidence and its relevance to the audit subject matter. If quality is high, then the auditor may need less evidence. The quality or reliability of evidence is affected by several factors, such as external sources, evidence directly by auditor, entity, written documentation, and original documents. Original documents are more reliable than photocopies or facsimiles, which can easily be altered by the client. (ACCA, 2008) Testing control is a test for the auditor to determine whether the control is operating effectively throughout the period under review stage. The auditor must consider the sufficient appropriates audit evidence is to support the assessed level of control risk is audit evidence is obtained from tests of control. For example: Design: the control systems are suitably designed to detect and correct significant departures from the matter of accountability or material misstatements in any assertion Operation: the control systems exist and have operated effectively throughout the relevant period. (ACCA, 2008) The auditor must always carry out substantive procedures on material items. The ISA says irrespective of the assessed rick of material misstatements, the auditor should design and perform substantive procedures for each material class of transactions, account balance and disclose. When obtaining audit evidence from substantive procedures, the auditor must consider the sufficient appropriate audit evidence from such procedures together with any evidence from tests of control to support the audit opinion. (ACCA, 2008, pp.99) In an audit of a financial report, the audit opinion is given on the assertions by management, explicit or otherwise, that are embodied in the financial report. They can be categorized as follows: Assertions about classes of transaction and events for the period under audit One of the examples is occurrence, where a transaction or event took place which pertains to the entity during the period. Assertions about account balances at the period end For example existence is an asset or a liability exists at a given date, rights and obligations is an asset or a liability pertains to the entity at a given date, and etc. Assertions about presentation and disclosure An item is disclosed, classified, and described in accordance with the applicable financial reporting framework. The auditor has a statutory duty to make a report to the entitys members on the truth and fairness of the entitys annual accounts. This report must state the auditors opinion on whether the statements have been prepared in accordance with the relevant legislation and whether they give a true and fair view of the profit or loss for the year and state of affairs at the year end. The duty to report on the truth and fairness of the financial statements is the primary duty associated with the external audit. The assurance given by auditors is governed by the fact that auditors use judgment in deciding what audit procedures to use and what conclusions to draw, and also by the limitations of every audit. The auditors task is to decide whether the accounts show a true and fair view. The auditors are not responsible for establishing whether the accounts are correct in every particular. This is because it can take a great deal of time and trouble to check the accuracy of even a very small transaction and the estimation which means that financial statements can never be completely precise. It is not easy and impossible to examine every single item in the financial reports. Here, as we shall see, auditor provides opinion about the financial statements, but not certificate that the financial statements are correct. Besides, audit procedures are designed to reduce the risk of the misstatements in the financial statements, but not eliminate the error in the financial statements. This is because by providing sufficiently reliable conclusion arriving by way of using the sampling procedures. The sampling risk arises from the possibility that the auditors conclusion, based on a sample, may be different from the conclusion reached if the entire population were subjected to same audit procedure. A sampling risk can be reduced by increasing the sample size for both test of control and substantive procedures. (ACCA, 2008, PP.189) (b) Describe the following audit procedures used in gathering audit evidence and for each procedure, illustrate with an example: Confirmation Analytical procedures Observation Inspection Confirmation This involves seeking confirmation from another source of details in clients accounting records. Example: Confirmation from bank balances by referring to the bank statement. (ACCA, 2008, pp.121) Analytical procedures Analytical procedures mean the study of trends and ratios in financial and non-financial information. It is used within audit planning to identify risk areas and also as a means of gathering substantive evidence, for example by calculating as estimate of a particular figure based on knowledge of the business and comparing this to the actual figure. Example: A comparison of gross profit percentages month by month for a company could be performed and any unusual fluctuations investigated as these could indicate errors such as omission of sales, loss of inventory or other errors. (ACCA, 2008, pp.121) Observation Observation means watching a procedure being carried out. It is usually used as a means of gathering evidence about the internal controls in a company. Example: A appropriate to observe the procedures that are carried out when the post is opened to assess whether controls exist to prevent the misappropriation of cash. (ACCA, 2008, pp.121) Inspection Inspection means looking at documentation, books and records or assets. This could be done to confirm existence of an asset, to verify values or to provide evidence that a control has taken place. Example: The inventory of a company at the year-end could be inspected as part of the evidence relating to its value. The inspection would give evidence as to whether the inventory was in good saleable condition. (ACCA, 2008, pp.121) Inquires Inquires mean requesting information. This could be from individuals within the company, either orally or in written representations, or in formal written requests to third parties. Example: A relevant example would be to send a standard confirmation letter to the companys bank (ACCA, 2008, pp.121) QUESTION 3: (a) Explain what is meant by the term audit risk? (8 marks) Audit Risk is the risk of giving an inappropriate opinion on the financial statements. For example, failing to qualify when the financial statements contain a material error. Audit Risk has three individual components in the formula: Audit Risk = Inherent Risk X Control Risk X Detection Risk Inherent Risk is the susceptibility of an assertion to a misstatement that could be material individually or when aggregated with misstatements, assuming there were no related internal controls. Inherent risk is also a risk that it is impossible for auditors to manage and transfer away due to the nature of the company and its transaction. Control Risk is the risk that material misstatement that could occur in an assertion and that could be material, individually or when aggregated with other misstatements, will not be prevented or detected and corrected on a timely basis by the entitys internal control. Detection Risk is the risk that the auditor will not detect a misstatement that exists in an assertion that could be material, individually or when aggregated with other misstatements. For a given level of audit risk, the acceptable level of detection risk bears an inverse relationship to the assessment of the risk of material misstatement at the assertion level. (ACCA, 2008) (b) Explain why auditors need an understanding of the clients environment, including its internal controls, and list some aspects of clients environment and internal controls. (12 marks) (Total : 20 marks) Auditors should obtain an understanding of the entity and its environment, including internal control, sufficient to identity and assess the risks of material misstatement in the financial statements whether due to fraud or error. Then, the auditors able to design and perform further audit procedures. It is essential for auditors to understand the clients environment, including its internal controls because the knowledge of understanding of the clients environment will guide auditors to build up or maintain a good professional relationship with the client. Listed below are the reasons why auditors need an understanding of the clients environment, including its internal controls. A client may involve in a volatile sector of economy, which means that the industry has rapidly and is planning further expansion which will require additional resources. This will cause the stock obsolete and the obsolete stock may be overstated in the Financial Statements. In such circumstances, there is a risk that creditors will go unpaid and the business will go into liquidation. It is very risky for directors of the company and the auditors if they auditing the company. Todays world is rapidly changing such as technology. It is very competitive with new technology developments in a market because competitive can lead to going concern problems and more possibility that the clients Financial Statements will be misstated. This eventually will increase the inherent risk for the auditors especially in the aspect when the auditors auditing the financial statements. It is also will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements. Besides, the managements attitude, whether are they reliable and trustworthy in the business is suspected. This will indicate that the managements integrity is doubtful and mismanagement may be occurred. This in-turn will cause the Financial Statements may be subject to manipulation by existing auditors when they auditing the company as management is bias. Nevertheless, financial aspect will be taking into consideration if the company is facing financial problems. The company would needs a bank loan to finance the director ambitious plans. However, the loan facilities are scare. The risk for auditors to audit the Financial Statements will increase when the management of the company would use an aggressive accounting tactics to manipulate the Financial Statements. Last but not least, there is a misappropriation to a specific ascertain for a cash transactions or account balances in the. The cash balances may influence the Financial Statements and will cause an increasing risk for auditors to audit Financial Statements and there is a limitation for the auditors to identified completeness of sales and internal controls are insufficient. The aspects of clients environment and internal controls are as follow: Industry, regulatory and other external factors, including the reporting framework Nature of the entity, including selection and application of accounting policies Objectives and strategies and related business risks that might cause material misstatement in the financial statements Measurement and review of the entitys financial performance The control environment Control activities Monitoring of controls (ACCA, 2008) QUESTION 4: An important aspect of an external auditors audit of financial statements is observation of the conduct of the clients physical inventory count. Explain the purposes of the auditors observation of the clients physical inventory count? (4 marks) It is important for auditors to observe clients inventory stock count. This is to verify assertions of existence of inventory items that makes up the balance, means that the stock count done by the client staffs are as per the Stock Taking Instruction (STI). All the stocks are properly allocated, ensure that the stock stated in the stock list are actually exist. If do not have such stock exist as per the stock list, inquire the management or superior for the explanation. Besides, the auditors should ensure that the condition of the stock are clearly stated during the stock count, such as identify evidence of damaged or slow moving inventory because it is useful for the further evaluation of the inventory. This also wanted to prove that the actual stock record data are as per the stock count. Not only that, observation of stock count is to ensure that all the stocks held in the warehouse are particularly owned by client, that is right and obligations assertion. Any stock held for 3rd party, ensure it is properly separated from the clients stock and inspect the agreement between the 3rd party and client regarding about the stock held. Lastly, the auditors should verify by assertions of completeness. That is the audit should ensure all sales and purchases are well recorded and all the inventory at year end is included on the statement of financial position. (b) You encountered the following situations during the 31 December 2008 physical inventory count of Shoe Supplier Sdn. Bhd.: In observing the inventory of liquid shoe polish, you note that one lot is 5 years old. From the inspection of some bottles in an open box, you find the liquid has hardened in most of the bottles. As an external auditor, the audit procedures I would take is to find out or enquire whether this box of liquid is still part of the inventory balance, that is inventory record. Besides, I will ensure that the box of liquid in this inventory is written off and not saleable anymore. Lastly, I will also determine whether the sales of the liquid shoe polish are valued at the lower of cost or net realization value, if it is saleable. If the liquid shoe polish still cannot sell, then dispose the liquid shoe polish. During your observation of the inventory count also, you noticed that some counting staff are using pencils to record down inventory counted. Describe the procedures that you would take as an external auditor? (6 marks) As an external auditor, the audit procedures that I would take is I will ensure that clients staff are following instructions during the inventory count. Besides, no pencil is allowed during the inventory count. This is because by using pencil to record down inventory counted is showing not a good count instruction. Therefore, I will inform the person in charge of count that some staff are using pencils to record down inventory counted to prevent any adjustment easily to be made. Lastly, I will follow up to observe whether the staff are using pen subsequently during the inventory count and observe the condition of the stock properly to ensure it is clearly stated as per during the stock count, as it is useful for the evaluation of the inventory. (c) Describe the audit procedures an external auditor would carry out to verify whether inventory should be valued at cost or net realizable value. (10 marks) (Total : 20 marks) The management of the company is responsible for the identification and reporting of stocks that are worth less than cost to the auditor in a form of a schedule listing all the identified items. The types of inventory that may be worth less than costs include slow-moving, obsolete and damage stocks. Audit procedures for stocks worth less than costs are as follows: Enquire from management as to how they account for and identify such inventories, including the assumptions they made about the age, conditions and value of the inventories. Inspect sales, marketing and other reports, and review the extent to which inventories which are worth less than costs have been reduced to net realizable value (NRV) in prior years. Analytical procedures may be performed to evaluate the appropriateness of the write down in the current year. Analyse the clients computerized records, if available, to identify goods that are old or slow-moving. The records may also show seconds and damaged goods. Any information produced by the computer system for management relating to inventories need to be checked. Computer Assisted Auditing Techniques (CAAT) may be used for these purposes. Auditors need to checked the appropriateness of the definition of old and slow-moving given by the management, by making references to competitors products, technology changes and legislation. For high value items the auditors will need to refer to the experts valuation report to note if any material differences exist. At the inventory count, a note should have been made of any items that appeared to be old, slow-moving or damages and the count records should be inspected to see if they do show such goods. QUESTION 5: Describe external auditors responsibilities to report appropriately on the going concern aspect of an audit client. (Total : 10 marks) [OVERALL TOTAL: 100 MARKS] The auditors responsibility is to consider the appropriateness of the going concern assumption made by management and whether are there any material uncertainties about the entitys ability to continue as a going concern that need to be disclosed in the financial statements. In obtaining an understanding of the entity, the auditor should consider and stay alert to obtain evidence as to whether any events or conditions and related business risks which may occur and cast significant doubt on the entitys ability to continue as a going concern during the auditing. If such event or conditions were identified, the auditor should perform addition audit procedures to consider their impact to the audit assessments. The auditors should : Review managements plan for future actions based on its going concern assessment Gather sufficient appropriate audit evidence to confirm whether or not a material uncertainty exists . Considering the affects of any plans of management and other mitigating factors Seek written representations from management regarding its plan for future action The auditor should also inquire management as to its knowledge of events or conditions beyond the period of assessment used by management that may cast significant doubt on the entitys ability to continue as a going concern. The audit procedure that auditor should undertake to realize that may have affect on company going concern issues are as follow : Analyse and discuss cash flow, profit and other relevant forecasts with management. Analyse and discuss the entitys latest available interim financial statement Review the term of debentures and loan agreements and determine whether they have been breached Read minutes of meetings for the reference to financial difficulties Enquire of entitys lawyer regarding the litigation and claims Consider the entitys position if unfulfilled customers order Assess financial ability to provide additional funds Review events after period end for item affecting the entitys ability to continue as going concern. (ACCA, 2008)