Domestic and Regional Regulation in the Airlines Sector Essay

Domestic and Regional Regulation in the Airlines Sector - Essay Example However, the civil aviation sector has only contributed to ~3% of anthropogenic warming in the last 20 years, and therefore, it is a relatively small contributor to the phenomenon of climate change2. While using this argument, it is arguable that any climate policy involving the airline industry must strike a balance between the abatement costs and emissions reductions. The airline sector makes several arguments about aviation’s impact on climate change, including the fact that the industry has improved efficiency of aircraft fuel by more than 70%, which has brought together their environmental and economic goals3. Moreover, aggressive pursuit of increased fuel efficiency means that emissions of greenhouse gases from the sector account for less than 3% of total EU greenhouse gas emissions. However, the sector’s contribution to climate change has continued to elicit heated debate with EU-based environmental groups argue that the figure is closer to 10%4. The examination of these arguments and counterarguments must take metrics and language used into consideration in determining the actual impact of the aviation sector on climate change. Whatever the case, the airline sector in the EU faces a serious barrier to continued growth. Commercial aircraft are almost entirely reliant on jet fuel like kerosene, which means that their combustion by-products are unavoidable and, therefore, their regulation would risk increased production costs5. The lack of commercially viable, alternative sources of energy means that any regulations and policies seeking to mitigate climate change must take on a sectoral or industry-specific dimension to protect the airline sector’s economic viability6. Therefore, climate change deliberations at the Paris 2015 Conference on Climate Change should find policy prescriptions that mitigate climate change, while also considering dominant cost drivers.  

Mental and Physical Abuse of Institutionalized Mentally Retarded Research Paper

Mental and Physical Abuse of Institutionalized Mentally Retarded Children - Research Paper Example The method of data analysis used in the study is the deductive data analysis method. This method is appropriate considering that it is straight to the point and that it saves a lot of time during data analysis. With the adoption of the study, children will have a higher probability of getting treated appropriately and more effectively. Cases of physical and sexual abuse will be minimal and hence ensuring that they receive the rights that they are entitled. They will realize better health care as they will be given all the attention they need from their parents and the community at large. Thus justifying why mentally retarded institutions for children should be abolished. The time for not institutionalizing mentally retarded student has come. Mentally retarded children exposed to severe conditions that worsen the fact that they have disabilities. The harsh conditions they face at institutions make life for them unbearable. This arises from the fact that institutions are under budgeted , under staffed, poor services offered at the institutions, and that they are exposed to physical and sexual abuse (Lillis, 1997). New types of amenities must be built, based on the existing knowledge of the potential in developmental of the mentally retarded institutions. ... In this study, it is highlighted why institutionalizing of mentally retarded children should be dealt away with. Retarded children get exposed to harsh conditions that worsen their situation; they do not get the necessary attention that they require since managing many retarded children is quite a task (Tizard, 1994). The study was done in a number of mentally retarded children institutions with the aim of highlighting the challenges that they face at these institutions, their living conditions at the institutions and the various ways in which they can be helped. The study aims at proving why removing mentally retarded students from this institution will be a plus for the mentally retarded children (Thompson & Brown, 1997). This study will contribute important knowledge in essence that it will highlight the plights of the mentally retarded children and expose the challenges that they face at institutions. It will vividly show why removing mentally retarded children from the instituti ons has a higher probability of them getting treated well and appropriately. The study reveal that families are bound to show more care to their mentally retarded children as compared to institutions, considering that institutions deal with a lot of children and managing all of them to ensure that they have the best conditions is not an easy task. The experimental design used was the Group, Post-test Comparison, reason being that this design offers randomization. The post-test comparison using randomized subjects controls aimed at the key effects of history of the institutions, pre-testing, and maturation; and that the design can be stretched to comprise more than two institutions if essential. The sampling design used in this research is the clustered

The Casino Hotel Industry Tourism Essay

The Casino Hotel Industry Tourism Essay The Casino hotel Industry refers to establishments primarily engaged in providing short- term lodging in hotel facilities with a casino on the premises (IBISWorld, 2012). Casino hotels provide lodging in hotel conveniences with a casino on the premises and it is seem to have phenomenal growth in the past decade. This boom in casino hotel industry provided the investor to establish a luxury and casino hotels in many region. The casino industry generates revenue from full range of services and amenities such as gaming, food and beverage, rooms, dining, retail space, entertainment, meeting facilities etc. Within the past 25 years, the commercial casino industry has experienced significant growth by operating only in Neveda and Atlantic City, New Jersey to operating 566 casinos in 22 states in 2010 (Bazelon, Neels, Seth, 2012). The prospective revenue from gaming has moved gambling from doing unlawful activity to a legitimate business and at this instant hotels are also offering casino s ervice. Due to financial crisis in 2008 and 2009, the revenue had declined as people were intending to spend less money on gambling and not taking vacation. The increasing unemployment made consumer to spend less and be more selective while spending their money. After the crisis, in 2010 and 2011 there is a huge change and the revenue in casino hotel industry went high however, it is estimate that revenue will further grow 3.9% to $47.8 billion in 2012 (IBISWorld, 2012). The introduction of Casino hotel creates employment opportunity to the local communities and generates tax revenue for the government. Casino hotel industry mainly depends on the economic condition of the country and willingness to travel which energies industry revenue growth. After the economic growth, the consumer spending has been increased where their disposable income has also been raised and so as their spending. People tend to spend their income in different variety of ways such as recreational, travelling, entertainment, gambling etc. This has become very challenging for casino industry as consumers are visiting casino more often than past. The rising rate of travelling people and consumer spending drives industry revenue growth that tends to compete with increasing global competition of casino hotel industry. Due to declining demand of Casino Hotel industry in 2007, Macau and China took the worlds largest casino gambling region over the Las Vegas. There are more openings of international casino hotel that have significantly increased the competition for the US casino hotel business. Since, consumers are more selective about their spending they would rather choose better recreational activities that can either be internationally or domestically. There are 300 land-based casinos with accompanying lodging facilities and currently it shows that Casino and gaming is overlapping the hotels and lodging industry. The trend of Casino hotel industry in luxury market is to provide the entertainment convergence i.e. is to attract more people and to provide variety of facilities as such the customers will lengthen their stay and enjoy the modern casino hotel property (Energy and Environmental Analysis Inc, 2005). Industry Growth Analysis Current Industry Trends The casino and hotel can be either standalone or comprises of both hotels facility as well as casino facility. The industry strongly depends on the current economic situation, as such people desire to travel when they have huge amount of disposable income. Due to downturn of economy in 2007 and 2008 there was a declining demand of this sectors and sales dropped way down and the reason behind is they are more concern about their financing. Therefore, Casino Industry was cutting the services like gambling and other entertainment. There is decline of domestic and international travel in United States and the performance of this industry decline as casino hotels rely more on tourists visiting. Slowly recovering economy shows that there is gradual increment of visitors as consumer spending in 2012 has been increase by 1.9% in result the consumers are visiting the casino more often. However, the competition from others such as American Indian casinos, similar casino gaming places, online gaming, and international casinos make the industry to remain sensitive. In 2012, industry profit is estimated to account for 8.2% of revenue (IBISWorld, 2012). Economy recovery support growth Over the next five years period it is estimated that the spending from each people projected to be increased. It is forecasted that the consumer spending will increase at an annualized rate of 2.8% (IBISWorld, 2012). This will lead to the improvement of the casino hotel industry that will in return create job opportunity and therefore the unemployment rate will decrease. The result of getting employment tends to make consumer to spend more money in travelling and gambling. As a result there will be a huge demand of hotel casino industry in future. Market forecast of Casino hotels shows the long-term position and future growth trend. market forecast Retrieved from: http://www.anythingresearch.com/industry/Casino-Hotels.htm The growth of industry can also see mostly in spring and summer rather than winter or fall. Tourists would like to travel during the better weather condition while spending their money. The industry will see high performance and increase revenue in better weather condition such as in spring and summer of each year. The performance of industry can be measured based upon the valuation and compare with other similar industry. In domestic market, the industry seems mature in industry life cycle therefore the major other companies are expanding the business internationally. The scope however in Macau and China is in increasing trends, as a consequence the investor would want to achieve higher growth in the revenue. Analysis of competing companies There are various industries that compete with each other. The current rivalry competitiveness in casino hotel is relatively high in nature. These competing firms are Caesars Entertainment Corporation, MGM Resorts International, Las Vegas Sands Corporation, and Wynn Resorts Limited. Retrieved from: http://clients1.ibisworld.com/reports/us/industry/majorcompanies.aspx?entid=1662 Casears Entertainment Corporation The worlds largest casino operator whose market share is 18.2%, Caesars Entertainment Corporation has grown by providing various services such as new resorts, expansion and acquisitions and currently it owns and manages the casino resorts. Caesars is able to maintain on loyalty to its customers by providing sound service and to their employee, business partners also. It shows that in 2007 it was 8.9% and due to economy recession it has dropped down to -0.2% however, it has predicted that in 2012 the revenue will be increased up to 3.9% (IBISWorld, 2012). MGM Resorts International MGM Resorts is another largest casino hotel operator whose market share is 12.7%. The company has significant holdings in gaming, hospitality and entertainment, and holds a growing number of development and management agreements for casino and non- casino resort projects (MGM Resorts, 2012). MGMs in USA have improved over the past years and consumers are trying to spend their income in recreational places. Therefore, In 2011 the percentage change shows 4.6% increment in domestic market however, it has also predict that in 2012 the percentage change will be decline but still it will be in positive (IBISWorld, 2012). Other Companies Las Vegas Sands Corporation is one of the new kinds of travel destination with the market share of 4.3%. Las Vegas Sands offers high-ends amenities, integrating them under one roof resort. Over the five years to 2012, global company revenue is expected to increase at an average annual rate of 30.5% per year to $11.2 billion, including forecast growth of 13.1% in 2012. US-specific revenue is also forecast to grow significantly at an annualized 16.0% to $2.1 billion over that same period (IBISWorld, 2012). Wynn Resorts Limited Likely, other major competitor in the industry is Wynn Resorts Limited whose market share is 2.8% and it is based on Las Vegas Corporation. It has forecast to grow 0.6% per year on average over that same period to $1.3 billion (IBISWorld, 2012). The company grew very fast in previous years beside the recession period. Industry Establishments, Sales Employment Trends Year Percent Chg. Year-to-Year 2009 2010 2011 2012 2013 09-10 10-11 11-12 12-13 Establishments 367 380 388 397 406 3.6% 1.9% 2.5% 2.2% Sales ($Millions) 43,200 47,139 49,910 53,614 57,211 9.1% 5.9% 7.4% 6.7% Employment 228,451 236,755 241,274 247,310 252,835 3.6% 1.9% 2.5% 2.2% Retrieved from http://0-web.ebscohost.com.helin.uri.edu/ehost/pdfviewer/pdfviewer?sid=9c59b541-088a-45d0-8846-d6fbd6acad29%40sessionmgr12vid=7hid=17 5 Forces Competitive Analysis Competition from Rival Sellers The competition from rival companies is extremely high and it is in increasing trend. After the merger of Harrahs and Caesars and MGM and Mandalay in 2005, they have taken great proportion of market share in casino hotel industry (IBISWorld, 2012). MGM have direct competition with Harrahs Entertainment however, the other two competitors like las Vegas Sands Corp and Wynn Resorts are small companies and do not have direct threat in the competition. The strength of this competitive force is strong because these two casino hotel have significant revenue with high quality of hospitality and access marketing and promotional to attract the consumer. Competition from Potential Entrants There is a high and steady barrier to entry in this industry. The significance of these entry barriers is that governments have minimized the legal issue related with government regulation for the entry of new competitors. And recently, half of United States have legally operating casino including Kansas and Massachusetts. Competition from Substitute products The threat to casino hotel industry is international online casino gambling sites, casino without hotel premises, hotels and motels, resorts and lodges etc. Due to economy recession the operator have moved to expand their business in international market where potential growth is high. There is high threat of competition from substitute products; if hotel casino fails to provide better facility then the consumer would rather choose those hotel industries that provide better hospitality. Therefore by maintaining consumer loyalty and providing sound hospitality will create less threat from substitute products. Suppliers Bargaining Power The threat of supplier bargaining power is very weak. For hotel casino industry their main suppliers or raw materials used are the food and beverages where these suppliers face competition within those industries by producing their own quality product. The commodity price changes may not affect the industry as such the industry would choose to get same supply from different suppliers. Customer Bargaining Power The customers have relatively higher bargaining power. Most of the hotel casino industries are located in west side of USA. Therefore, the customers from there have no choice of choosing other than going to these places. In addition, customers have more bargaining power because it allows customer to go in standalone casino or hotel. Poor hospitality for customer coming in can lead to sift their choice in other kind of industry. Factors driving industry changes There are various factors that are driving industry change. Economic Change The prosperous health of casino hotel industry depends upon the economic condition of the country. If the disposable income of the consumer were relatively high they would prefer spending their money in recreational areas such as vacation and gambling. Due to economic downturn, people will reduce their disposable spending which was in 2008 and 2009, there was decline of such industry by 8.7% and 8.4% respectively (IBISWorld, 2012). Better economy will create less unemployment rate with proportionate of increased income that in return consumer will be travelling more often. Airline Travel and Tourism Based on US, 51.7% of these industries are located in west like most in Nevada and Las Vegas. If there is poor infrastructure it can impacts the total industry, as consumer are not being able to reach to their destinations. Since casinos are still banned in many states, those provisions have historically allowed the industry to develop and expand across these areas (IBISWorld, 2012). Due to global crisis, we can see huge downturn in tourism sector and it has negatively affected the tourism industry. This is the main reason that has reduced the amount of the tourist from different country. Legal Issues and Technology Innovation As all state do not have permit to open the casino however, it can be seen there is a huge scope in some other region. There should be a casino legislation and regulatory change that will allow new establishment in other states. Technology Innovation is another factor that drives industry to change. The gambling should be user friendly to the entire consumer using. Usually consumers comes for vacation with their family members, therefore those entertainment should be used so each of the family members can delight efficiently. A Strategic Group Map Comparative Market Positions of Selected Casino Hotel Industry Caesars Entrainment Corporation MGM Resorts International Las Vegas wynn Market Share of Casino Hotel Industry in USA Market position of Casino Hotel Industry Caesars Entertainment Corporation seems the major casino operator in USA as well as globally and primarily this company was owned under The Harrahs Caesars. The company uses its total rewards system to market promotions and to generate play across network of properties (Caesars Entertainment, 2012). Currently the data shows that the company holds 18.2% of total market share. In 2011, the total revenue earned by Caesars was $8372.5 and it has been predicted that it will go up to $8700.00 that is 3.9% higher than the last year. Therefore, it shows there is a huge potential increment of the revenue. Likewise, the second most company is MGM Resorts International, which is another company that operates globally and has covered 12.7% of its market share. In 2011, the total revenue earned by MGM is $5892.9 and it has expected to grow more up to $6040.8 in 2012. However, the percentage change in revenue has decreased from 4.6% to 2.5% respectively. In 2007, MGM had expanded their business in Macau therefore huge amount of revenue had been earned from there also. Las Vegas Sands Corporation and Wynn Resorts Limited have estimated industry market share of 4.3% and 2.8% respectively. Las Vegas Sands Corporation have earned 52.4% of total revenue from the company in Asia and in 2012, it has expected to earn revenue of $11,150. Likewise, Wynn Resorts Limited made an expansion of the company in Macau and huge revenue had been generated Strategic moves It is seen that foreign casino companies have made huge investment in Macau since 2002. In 2006 the returns from the casino boom surpassed the revenue of the US gambling mecca, Las Vegas however there is risk for Macau that they are too much relying in one industry (BBC News, 2012). In 2011, Macau gaming revenues reach to $33.5 billion, which means there is 42% increase over the period of 2010 (Stutz, 2012). The increment of revenue have been seen by various American regional gaming markets, therefore Caesars Entertainment Corp paid $578 million and expected to get the land for casino to operate casino hotel business in the biggest market however Caesars still not got the permission to build casino (WSJ, 2012). Due to healthy economy and improving business, the casino hotel companies should expand there business internationally as such MGM, Las Vegas Sands Corporation and Wynn Resorts Limited have already introduce their business in Macau where it is seen huge boom and have generated five times more revenue than Las Vegas Strip. In prospective of USA, it is seen that most of the casino hotel industry are concentrated in west part as only 38 states have legal licensed to operate the casino business. However, there is huge potential of casino business all over the US. As people disposable income has increased with the healthy economy, consumers tend to spend huge money in travelling and gambling and it is time consuming to travel in those regions where the states are permitted to run casino business. Therefore, the biggest companies such as MGM, Las Vegas Sands Corporation and Wynn Resorts Limited should look for potential market and expand their business all over the US. The huge revenue that is available from international casino hotel business can be invested in US and more focusing on the research and development of the market potentiality. The invention of new technology, new gaming, sound hospitality and facilities will help to create more potential consumer in future. http://www.bbc.co.uk/news/world-asia-pacific-16599919 http://online.wsj.com/article/SB10001424052970204789304578088320711432556.html

michael jordan Essay -- essays research papers fc

Michael Jordan was one of five children born to James and Delores Jordan. He was born February 17, 1963 in Brooklyn. His parents felt that the streets of Brooklyn were unsafe to raise a young family. So instead of trying to endure the streets of Brooklyn, the Jordan family moved to Wilmington, North Carolina. Michael’s father, James, got a job in Wilmington as a mechanic and his mother Delores got a job as a teller at United Carolina Bank. Michael always had an eye for baseball. He played as an outfielder and as a pitcher. When he was twelve, he was the top player in his league. By the age of fifteen, he wasn't the star in baseball as he once was. He was still very good, but he had lost some of his focus. Later, in his high school career, he dropped baseball to pursue another interest. Soon Michael adopted the game of basketball. When Michael reached the ninth grade, he tried out for the basketball team. Coach Lynch, Michael's coach, cut Michael, which in turn may have made the best player alive today. Michael then took practicing basketball to another level. He played his brother Larry whenever he could. Michael never expected what would come in the near future. Michael Jordan went to the University of North Carolina as a basketball recruit. Even though Jordan at 6'5" was a man with potential, he still studied very hard in an attempt to get a good education, while competing in sports. Mike wasn't expected to be a star of the Tar Heels, since they had players such as ...

Why There We Have Winners and Losers in the Automotive Industry

One reasons that has exposed some automobile companies to severe vagaries of recession while sparing others is the existence of structural differences between the so called auto â€Å"transplants† or foreign auto mobile manufacturing in the United States and the major automobile companies incorporated and domiciled in the United States i. e. General Motors, Chrysler, Ford and the like.The so called ‘transplants’ better represented by Toyota, Hyundai and the like are structured in such a way that they can access credit from their mother countries most of which for instance were not severely affected by the recent recession if compared with the United States (Ohno, 1988). Their deep pocket and this ready pool of credit from their mother countries made them less susceptible to the vagaries of financial meltdown. Another factor that has prejudiced some automakers while favoring others is what analysts have called bad practices of the Big Three United States automakers .These ‘bad’ practices are the ones that are responsible for the big cost differentials that have existed for some time now between them and the ‘transplant’. Another tragedy that has benefited the transplants at the expense of the Big Three is the high prices of automobile fuels that have been occasioned by the recession (Ohno, 1988). In this regard the Big Three US automakers known for their SUVs and Pickup Trucks which normally consume more fuel have found themselves uncompetitive due to the avoidance of fuel guzzlers in the United States due to the high oil prices and reduced disposable income due to inflation.Most of those who have avoided these fuel guzzlers have migrated to the cheaper and more fuel efficient car made from the so called transplant i. e. Toyota, Hyundai, et al. The labor costs have also overwhelmed the Big Three US automakers more than others from foreign countries manufacturing in the United States (McCracken, 2006). This is due to t he fact that their workers are unionized and therefore able to press for high salaries while their non-unionized counterparts in the so called transplants do not have such powers (McCracken, 2006).Importance of the New Product Development for Corporation In regard to Toyota’s New Product Development Process with the launch of the Prius The development of new product whether in form of new innovations, new applications or even completely new goods is a necessary component in business because it enhances the viability of the company. By developing new product the company is able to make a mark in the industry which is one of the best survival strategy that today’s companies have perfected in their bid to withstand cutthroat competition that characterize today’s business environment.The importance of continuously and consistently developing new product in today’s business world is better captured in the statement â€Å"innovate or die† which has of la te become a popular catchphrase adopted by both small and large corporate bodies in reference to increasingly knowledgeable consumer demand for the latest and finest products. One of the companies that have embraced the idea of developing new products in an effort to remain competitive while still providing their customers with the newest and finest goods in the respective market is Toyota Corporation.Toyota which is the second largest automaker globally realizes that in order to maintain its brand visibility as a top automaker worldwide it has keep on innovating and coming up with new and more superior models (McCracken, 2006). All these Toyota models that have been launched in succession by Toyota Corporation are informed by this strategy. This strategy has been employed by Toyota for a long time now. However the most recent product of Toyota’s innovative product development is Toyota Prius. The development of Toyota Prius is in line with Toyota’s management desire t o develop newer and more superior cars for this century.The superiority of Prius as a new and different product from the other is better demonstrated by its superior features that include more spacious cabin space, relatively higher seat position, aerodynamic exterior, a 20km/little fuel economy, and a relatively small engine placed horizontally with a variable automatic transmission (McCracken, 2006). References Ohno, Taiichi, (1988). Toyota Production System: Beyond Large-Scale Production. New York: Productivity Press McCracken, Jeffrey, (2006). Detroit’s Symbol of Dysfunction: Paying Employees Not to Work. The wall street journal online. 06 March 2006

Features of Natural Moral Law & Dicuss Whether Its Strengths

EXAMINE THE KEY FEATURES OF NATURAL MORAL LAW & DICUSS WHETHER ITS STRENGTHS OUTWEIGH ITS WEAKNESSES Natural Law has roots that stem back to Ancient Greece, and it was Aristotle who really created the approach. It was also depicted in Sophocles’ play Antigone, where the protagonist claims her right to bury her brother despite the King (Creon) ordering that he be fed to dogs. Antigone, (the protagonist) proclaimed this because she believed that there was a higher law than the King’s, particularly, Natural Law.However, it was not until the 13th Century until Thomas Aquinas developed its key features, that it was actually more widely recognised as a moral theory. When we focus on the recipient of the natural law, that is, us human beings, the proposition of Aquinas's natural law theory that comes to the forefront is that the Natural law establishes the basic principles of practical rationality for human beings, and has this status by Nature. These are to be followed univer sally, as Cicero puts it; it is ‘one eternal and unchangeable law will be valid for all nations and all times’.According to Aquinas, all humans seek good and when we do wrong or evil, it is only because we are only seeking ‘apparent’ goods and not real goods. So, we could ask ourselves, how does Aquinas define a ‘real’ good? A real good is when the said ‘good’ falls under the five primary precepts. These are: self-preservation and preservation of innocents, educating children, living in society, reproducing and worshipping God. Aquinas also believed that we can use our rationality to know Natural Law.It is inherent within our human nature, God reveals specific commands but these do not go against natural law but rather, further develop it. Aquinas said that a moral life is a life entirely followed ‘according to reason’. Aquinas allowed for the Aristotelian insight that the particulars of the situation always outstrip o ne's rules, so that one will always need the moral and intellectual virtues in order to act well. But he denies that this means that there are no principles of right conduct that hold everywhere and always and some even absolutely.On Aquinas's view, killing of the innocent is always wrong, as is lying, adultery, sodomy, and blasphemy; and that they are always wrong is a matter of natural law. Therefore, Natural law is absolute, but surely, we can ask ourselves, what about double effect? What if a dying mother had to give an abortion to preserve her life? For Aquinas, there are two key features of the natural law, features the acknowledgment of which structures his discussion of the natural law.The first is that, when we focus on God's role as the giver of the natural law, the natural law is just one aspect of divine providence; and so the theory of natural law is from that perspective just one part among others of the theory of divine providence. The second is that, when we focus on the human's role as recipient of the natural law, the natural law constitutes the principles of practical rationality, those principles by which human action is to be judged as reasonable or unreasonable; and so the theory of natural law is from that perspective the preeminent part of the theory of practical rationality.Whilst Natural law may be a particularly easy, universal theory that can apparently be followed by all people it has shortcomings. BEGAN FIRST WITH STOICS IN THE WEST THIS IS ONE OF THE FIRST ‘HYBRID THEORY’ HUMAN REASONING + DIVINE COMMANDS THE 13TH CENTURY WAS A GOLDEN AGE FOR CATHOLICISM, RULED BY THE IDEA OF REVELATION/FAITH/PRIESTHOOD THOMAS AQUINAS REASONED THAT WE ARE MADE IN THE IMAGE OF GOD THAT HE GRANTED US REASONING AND THAT WE CAN USE THIS REASONING THAT LINKS WITH PHILOSOPHY WHICH OVERLAPS WITH FAITH/DIVINE COMMANDS. REASON IS 1+1=2.AQUINAS SAID WE CAN USE HUMAN REASON TO PROVE THE EXISTENCE OF GOD. DIVINE LAW – THIS COMES FROM GOD. UNIVERSAL LAW = NATURAL LAW BROKEN DOWN INTO HUMAN LAWS. Ironically, all the primary precepts are about perpetuating the human race†¦ DOUBLE EFFECT STATES THAT IF IN ORDER TO GOOD YOU HAVE TO DO ‘LESSER/UNINTENDED EVIL’ ONE MAY PROCEED BUT IT HAS TO UNINTENTIONAL. NATURAL LAW DEFENDS THE JUST WAR THEORY – CAPITAL PUNISHMENT IS ALLOWED/JUSTICE WHAT ABOUT HOMOSEXUALITY? THEY’RE VIOLATING PRINCIPLE NUMBER 2 – PROCREATION BUT NEITHER WOULD BIRTH CONTROL OR CELIBACY.JUSTICE (LEGALISTIC)/EQUALITY/REASON-BASED/CONCISE IT CAN TELL YOU WHAT TO DO IN ALMOST ANY MORAL DILEMMA UNIVERSAL. IF THERE IS A GOD, JUSTICE WILL BE ASSURED. THEREFORE, EVEN IF YOU SUFFER BY FOLLOWING NATURAL LAW, BALANCE WILL BE DEALT. GOD MAKES SURE THAT THE INNOCENT ARE VINDICATED AND GUILTY ARE PUNISHED. CONS: NO GRACE, MERCY OR FORGIVENESS ALLOWED. ‘AN EYE FOR AN EYE, A TOOTH FOR A TOOTH’. A LIFE FOR A LIFE BECAUSE IT IS A REASON BASED THEORY, IT CAN BE RATIONALISED AND CAN BE SUBJECTIVE.BY USING DOUBLE EFFECT YOU COULD RATIONALISE ALMOST ANY BEHAVIOUR YOU WANT. BIRTH CONTROL IS A BAD THING. BUT WHAT ABOUT IN AFRICA, HIV/AIDS ETC. EFFECT YOUR SELF PRESERVATION. PERSONAL OPINION OF NATURAL LAW – IT CAN BE MASSAGED INTO JUSTIFYING ALMOST ANYTHING BY THINKING ABOUT IT. I LIKE AQUINAS I LIKE ITS SIMPLICITY BUT THE WORLD IS NOT THAT NEAT AND TIDY, THE RULES ARE TOO VAGUE. I DON’T WANT TO LIVE IN A WORLD WHERE THERE ARE NO SECOND CHANCES. ‘AN EYE FOR AN EYE WILL LEAVE THE WHOLE WORLD BLIND. ’

The Character of Lady Macbeth Research Paper Example

The Character of Lady Macbeth Research Paper Example The Character of Lady Macbeth Paper The Character of Lady Macbeth Paper Essay Topic: Macbeth The character of Lady Macbeth is riddled with complications. Discerning her morality is a question that has no definite answer. Essentially her role in the play is as Macbeths wife and regardless of her motives for doing so she is the driving force in the murder of King Duncan. I am going to study the character of Lady Macbeth to determine different ways in which the character could be portrayed. There are two reasons why there is so much uncertainty about her character. The first is being the way the plot unfolds. The first time Lady Macbeth is introduced is in act 1 scene 5 and it is significant that her first sentence is Glamis thou art, and Cawder; and shalt be what thou art promised i. e. King of Scotland, significant because immediately it makes her sound obsessive. After this we see her character conjure evil spirits, this point will be discussed later in detail because it is an important factor in completing the task, but we begin to think that there is only one side to her character. As the play goes on we learn more about Lady Macbeth, which makes us question our pre-conceptions and consequently review previous scenes in this new light. The second reason why her character is ambivalent in nature is quite simply to do with the fact that Macbeth is a play, and therefore will be acted. Different emphasis, pauses, hand movements and changes in the speed of delivery can quite easily alter the way the audience will perceive a particular scene, providing that the text will support this. A very good and simple example for this is: When considering whose idea it is to kill the King, to make it seem like it is Lady Macbeths evil plan we would put emphasis on all uses of first-person pronouns in her lines e. . my fell purpose and Leave all the rest to me. After studying the text I believe that there are three definitive interpretation of Lady Macbeths character. The first version is that of an evil woman who can only achieve her aims through her husband and therefore uses him as a means to get what she wants. Another version of her character is as a supportive wife and therefore partially the victim during the course of Macbe ths quest for the throne, who consciously does everything to please her husband. Finally, she could be portrayed as a loving wife whose impulsive mistakes and hunger for power causes her to lose control, she perhaps feels the killing will stop with that of Duncan. As mentioned she is maybe using Macbeth. This is significant to the middle ages because women did not have any status and were considered the property of their husbands. Ambitious women like Lady Macbeth could only gain consequence through their husbands. If Lady Macbeth convinced Macbeth that he wanted to be king then she would have gained from his actions. The play is full of examples that display Lady Macbeth spurring Macbeth to kill Duncan even when he seems to be against the idea. Most noticeably in act 1 scene 7, Macbeth says, We will proceed no further in this business. Her response to this is: Such I account thy love, suggesting he cannot love her if this is his ultimatum. She also implies he is a coward, Art thou afeard to be the same in thine own act and valour as thou art in desire? After seeing his reaction, I dare do all that may become a man she feels she is motivating him and follows his reply with When you durst do it, then you were a man. She is exasperating his male pride and honour, and ends up manipulating him to do the deed. At one point Lady Macbeth mentions that Macbeth had sworn to carry out the deed when neither time nor place did then adhere. So the killing of Duncan may have been an idea that they shared amongst themselves in the past. This is a good example of newfound knowledge going in favour of Lady Macbeth. Now considering that Lady Macbeth has always been aware of Macbeths vaulting ambition and his plans to kill the King; we can now understand why she immediately concludes that Duncan must be murdered upon reading Macbeths letter. Alternatively, when she says he has sworn, she could be referring to the conversation that they had at the end of act 1 scene 5 in which case she is trying to trick him in to thinking that he had sworn to do it when in fact he said, we will speak further. This is very sly and contributes as evidence towards the argument that she pushed him to kill the king against his better judgement. When a messenger tells Lady Macbeth that the King is to make a visit that night; she makes several interesting comments. Firstly she says, He brings great news. This is a rather awkward line to analyse because it seems to be said in pure delight (with the murder in mind), it is a key line in interpreting her as an opportunistic character. An actress portraying Lady Macbeth as benevolent would very much try to mellow down this statement, by saying it slowly, thoughtfully and with almost a sarcastic undertone in her voice, making it seem as though she is dreading it. In fact this style or similar should be used to mellow down any statement such as That croaks the fatal entrance of Duncan under my battlements. She could say it in an almost sympathetic voice, sorry for him but moreover herself. A smile whilst saying this would be effective in portraying cruelty. Now we arrive at the place in the play where Lady Macbeth conjures evil spirits, this scene adds to our uncertainty about her, but different points can be picked out to serve different purposes/portrayals. Come you spirits 40 That tend on mortal thoughts! Unsex me here, And fill me from the crown to the toe top-full Of direst cruelty; make thick my blood, Stop up the access and passage to remorse, Taking in to account that there are three different interpretations of Lady Macbeth this extract lends itself to all three. The Shakespearean audience would not have looked favourably on witchcraft, which is what Lady Macbeth is doing. From an evil point of view if she were to experience any remorse, it would not be from killing the King, but instead from using her husband, because there is no evidence that suggests she doesnt love him to some degree. However, as a director you may feel that Lady Macbeth is filling her mind with direst cruelty because she is not in fact evil (logically she would only need evil if she was of good nature) and so she needs to invite darkness in to her soul before she can instigate the killing. In contrast, if the actress were to make herself seem vulnerable and if on line thirty-nine (also forty-seven and forty-nine) she put emphasis on the pronoun you (when referring to the evil spirits) she would make herself seem like a victim and successfully create the impression that she is not what they are. There is a scene after the murders where Lady Macbeth faints. It has been argued over, as long as the play itself, whether she fainted to distract attention from her struggling husband or whether strangely she realises the implications of her actions. The line is Help me hence, ho! and then she faints. If one wanted to make out that she did so to distract attention from her husband who was being interrogated then the line would be said in a theatrical and pretentious manner, with perhaps her glancing at him and then fainting. Alternatively to follow the other scenario, she would have to make the fainting more realistic and this could be done by slowly building up to it. At first the supportive wifes part in the play is to spur Macbeth to do the deed, but now we are at the stage in the play where Macbeth has just killed the king and now Lady Macbeth changes her role. She now supports Macbeth and calms him; Consider it not so deeply. When he becomes numb she takes control of the situation, Give me the daggers. She could be doing this because then she will not feel as guilty about using him. Other sections of the script, in this particular scene, such as her cruel pun, For it must seem their guilt and her general calmness in the situation is quite perplexing considering Macbeths numbness. These are points to highlight when making her seem wicked, due to her indifference, highlighted by Macbeths guilt. A point of discussion is why doesnt Lady Macbeth kill Duncan herself? There are several possibilities, of which one is clearly supported by the text. Lady Macbeth said, Had he not resembled my father as he slept, I had donet. Yet it is another view that this is just an excuse and she is using Macbeth to achieve something she cannot do herself, however evil she may be. In this situation I think the first possibility is the most realistic one because Lady Macbeth says the line to the audience and not to Macbeth in the form of reasoning. I think that from her determination and her inability to see the wrong in her actions I think that maybe she could have killed the King herself. Banquo is another character that is murdered in the play; this is done because Macbeth does not want Banquos prophecy to come true for him. We can only speculate whether Lady Macbeth knew about the murder of Banquo. What we do know is that she was aware that Macbeth planned to kill him, he says to her Thou knowst that Banquo and his Fleance lives. In what can be interpreted in a rather sly manner; Lady Macbeth replies with But in them natures copys not eterne. But this time Lady Macbeth doesnt tell Macbeth to leave the matter in her hands but instead it is Macbeth who ends the scene with Be innocent of the knowledge, dearest chuck. This change is significant because it is as if Macbeth now no longer needs Lady Macbeth to spur him anymore. In the end it appears that Lady Macbeth just disappears from the play, a method Shakespeare used in Ki ng Lear. As the audience we have to try and understand why Shakespeare does this. If we see Lady Macbeth as just a functional character whose role is to motivate Macbeth to fulfil his ambitions; then we can conclude she is pulled out of the play after she serves this purpose, but only after we see the effects her actions have had on her. Lady Macbeths last scene is when she goes insane, and it is in her insanity that to some extent she realises what she has done, and the great consequences that they had, who would have thought the old man to have so much blood in him? Quite different from her thoughts at the end of act two scene two, A little water clears us of the deed. She also ponders the fate of others, The Thane of Fife had a wife: where is she now? This is a murder, like that of Banquo, with which she had no direct link with, but she started Macbeth off and must face much of the blame. It is important to mention that the portrayal of Lady Macbeth is very much dependent on how Macbeths role is acted, because what is important is that a balance is struck and that they both complement each other. From the aspect of the play the final scene may have the answer to the question of Lady Macbeths morality. Malcolm having defeated the crazed Macbeth is the saviour or hero of the play and therefore his opinion is to be taken seriously. He declares an end to Macbeths tyrannical rule over Scotland, condemning him and also his fiendish wife. This label for her, coming from Malcolm, is not to be considered gospel but of significant credibility. So far the factors I have taken in to consideration are the most significant scenes in the play for Lady Macbeth, from the evidence I have chosen to play Lady Macbeth as being evil. Now with this decision I will discuss the casting and costumes. The actress who will play Lady Macbeth should be able to look evil yet have a benevolent appeal. An actress who is tall and slim would be the most appropriate, because it will show feminine power, it would be best if she were also beautiful so we could believe that this women could successfully manipulate a man. Facial features would best include visible cheekbones, which gives the notion of power. At first her face should not look plain; make-up should be used to bring colour to her lips and cheeks (building on her sexual power), but also to make her eyes dark so she appears mysterious. Though sometimes overused in the portrayal of evil the costumes should revolve around black and red. Black and red being synonymous with evil, darkness etc. i. e. the characteristics we want to bring out. I would use the costume to emphasise a change in Lady Macbeth from before she conjures the evil spirits to after. Prior to doing so she should wear all black, but then she should incorporate red, the audience will be able to identify with the colours. In between I do not believe that the colours will play a lot of significance. However, for the last scene where she goes mad I would dress her in white, not because she is innocent but because she is vulnerable and the audience will notice the change in her costume as a complement to that in her attributes. Removing the colour from her face would also help emphasise this.

Dogged and Doggedly

Dogged and Doggedly Dogged and Doggedly Dogged and Doggedly By Maeve Maddox Any uncertainty about the pronunciation of the adjective dogged and the adverb doggedly usually centers on whether to pronounce the -ed as a separate syllable, so I was surprised the other day to hear an announcer on a classical music station have trouble with the double g. The announcer, a young one, judging by his uncertain delivery and the sound of his voice, was reading a program note about a composer who had â€Å"worked doggedly† on some composition. The announcer pronounced doggedlywith some difficultyas [DOJ-ed-ly]. Doggedly [DOG-id-lee] is an adverb corresponding to the adjective dogged [DOG-id]. dogged (adjective): having the persistence or tenacity characteristic of some breeds of dog; obstinate, stubborn, resolute. doggedly (adverb): With the persistence of a dog; obstinately, stubbornly; resolutely. Most English words spelled with double g followed by ed are pronounced as one syllable, for example: bagged [BAGd] The hunter bagged a deer. nagged [NAGd] Her husband nagged her to lose weight. plugged [PLUGd] The cook plugged the holes in the kitchen baseboard with aluminum foil. rigged [RIGd] The children rigged a tent with bed sheets. In each of these examples the double-g word is the past tense of a verb. A few double-g words–like dogged–are adjectives. In these words, the ed is pronounced as a separate syllable: jagged [JAG-id] The garment was ruined by a jagged cut down the center. rugged, ragged [RUG-id, RAG-id] Around the rugged rock the ragged rascal ran. bowlegged [boh-LEG-id] The stereotypical cowboy is bowlegged. Here are some examples of the usage of dogged and doggedly: Those born on March 19 have the dogged persistence needed to achieve their ends and know how to use their charm and allure to help them. The same dogged determination that drove tech entrepreneur Steve Jobs to control every aspect of Apples products [] might have also led to his personal downfall. Suzanne Spaak worked doggedly to save the lives of Jewish children who were facing deportation to the German death camps. The Queen Mary battered her way through the storm with her decks awash. Lily Pons, clutching a rope, sang doggedly through the night. Because the words dogged and doggedly are synonymous with stubborn and stubbornly, it’s redundant to talk about â€Å"dogged stubbornness,† but people do it: The shy, childlike appearance of Pilar Primo de Rivera belied her dogged stubbornness. It is also pertinent that although he wasnt physically strong, he was endowed with such dogged stubbornness that he achieved what he wanted. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:30 Religious Terms You Should Know60 Synonyms for â€Å"Trip†9 Forms of the Past Tense

Case Study of an Ethical Dilemma

Case Study of an Ethical Dilemma Introduction An ethical dilemma arises when the clients and health care providers differ in their understanding of what is right or wrong (Narrigan, 2004). As nurses we often deal with ethical dilemmas in our everyday clinical practice; and as professionals we have the responsibility to analyse and examine any ethical problems that may arise. Any decision should be based on ethical principle that protects the best interest of both the patient and the health care provider. This paper will outline a critical incident which occurred in one of my clinical experience in intensive care unit (ICU).It presents the clinical case, identifies the ethical dilemma, and discusses the principles that apply to this situation. The Case Mrs G was a 76-year old woman who was brought to emergency department (ED) after her carer found her in respiratory distress. The ED doctor noted that the patient was minimally responsive to verbal stimuli, afebrile, normotensive, tachycardic to 130 bpm, and tachypnei c to 30 breaths/min.A chest radiograph revealed a right lower lobe consolidation. Based on her old notes it was found out that she had been recently admitted for investigation of significant weight loss and it was found to be a result of advanced bowel cancer ,with lungs, bone and brain metastases. While in ED Mrs G’s respiratory functions deteriorated and a referral for ICU was made. She was then seen and reviewed by our junior registrar and after discussion from the ICU consultant, Mrs G was admitted to ICU for closer observation. I was then tasked to look after this patient for that shift. After knowing the brief history of the patient from my team leader, I was then asking the doctor of what do we do for this coming admission? Are we going to intubate and ventilate this patient in case she developed respiratory failure? And what are the chances of her recovery from this critical illness? Has it been discussed to the next of kin before the plan for ICU admission? The docto r then replied that it was his consultant’s decision, and so we will just have to wait when this patient will arrive in the unit. . Within 24 hours of being transferred to the ICU, Mrs G’s condition deteriorated rapidly and a decision was made to talk with the family of what we should do in the event of cardiac arrest. Relatives need to be involved in discussions about end-of life issues so that they are fully aware of the appropriate decisions to be made; and that all parties involved understand the situation (McDermott, 2002).The son was immediately informed about his mother’s condition and it was revealed that Mrs G had previously stated to him that she does not want any heroic measures in the event of cardiac arrest. The conversation with Mrs G’s son over the phone resulted in the decision to initiate a not for resuscitation (NFR) order. The purpose of the NFR order is to deliberately withhold life-saving measures when the patient’s respiratory or cardiac function suddenly stops (Costello, 2002).

Ways in Which Ingvar Kamprad is a Manager Essay Example | Topics and Well Written Essays - 500 words

Ways in Which Ingvar Kamprad is a Manager - Essay Example The paper "Ways in Which Ingvar Kamprad is a Manager" analyzes what skills that an individual needs to develop or refine in order to become a leader like Ingvar Kampard, founder of the IKEA business. This paper describes what makes him a great manager and leader, and the nature of followership that Kamprad seems to have encouraged at Ikea. Ingvar Kamprad management abilities are evident in his ability to grow IKEA from small catalog business to a multinational company. It is noteworthy that Kamprad began his business by riding his bicycle throughout the neighborhood, selling matches, pens, and Christmas cards to local residents after which it expanded gradually into a bigger company. Effective use of Resources: Kamprad is not wasteful and he has developed various policies that ensure that limited resources are effectively put into use. Kamprad views wastefulness of resources as an immortal sin in IKEA. This claim can be justified by the fact that he avoids wearing suits, takes the su bway to work, frequents cheap restaurants, flies economy class and drives a ten-year-old Volvo. Effective application of resources in IKEA is also evident when managers are made to share hotel rooms when they travel in addition to using employees as catalog models. Maintaining profitability: Kamprad has developed a hard-core drive for profits and market share that bows to no competitor, anywhere, anytime. The company has been operating profitably in successive financial years stretched over a long period.

MBA 510 Problem Set I Essay Example | Topics and Well Written Essays - 750 words

MBA 510 Problem Set I - Essay Example b. Compute the mean deviation. 3.24 square root ((N-Mean)^2+(N1-Mean)^2.../n)= Square root (42/4)= 3.74 c. Compute the standard deviation. 3.74 square root ((N-Mean)^2+(N1-Mean)^2.../n-1)= Square root (42/3)= 3.74 b. Lind Chapter 5: Exercises 8, 66 8. A sample of 2,000 licensed drivers revealed the following number of speeding violations. Number of Violations Number of Drivers 0 1,910 1 46 2 18 3 12 4 9 5 or more 5 Total 2,000 a. What is the experiment The experiment is the gathering of the data set b. List one possible eventA driver has less than two speeding violations c. What is the probability that a particular driver had exactly two speeding violations 18/2000 = .009 d. What concept of probability does this illustrate Relative frequency 66. A survey of undergraduate students in the School of Business at Northern University revealed the following regarding gender and majors of the students: Major Gender Accounting Management Finance Total Male 100 150 50 300 Female 100 50 50 200 Total 200 200 100 500 a. What is the probability of selecting a female student 200/500 = .4 b. What is the probability of selecting finance or accounting major 300/500 = .6 c. What is the probability of selecting a female or an accounting major Which rule of addition did you apply 250/500 = .5 The addition rule of independent events d. Are gender and major independent Why No, the data is dependent upon gender e. What is the probability of selecting an accounting major, given that the person selected is male 100/300 = .33 f. Suppose two students are selected randomly to attend a lunch with the president of the university. What is the probability that both of those selected are accounting majors Acct major = .4 Both acct major = .4*.4 =... 68. The American Automobile Association checks the price of gasoline before many holiday weekends. Listed below are the self-service prices for a sample of 15 retail outlets during the May 2003 Memorial Day weekend in the Detroit, Michigan, area. 70. A recent article suggested that if you earn , 25, 000 a year today and the inflation rate continues at 3 percent per year, you'll need to make 33,598 in 10 years to have the same buying power. You would need to make 44,771 if the inflation rate jumped to 6 percent. Confirm that these statements are accurate by finding the geometric mean rate of increase. 38. The accounting department at Weston Materials, Inc., a national manufacturer of unattached garages, reports that it takes two construction workers a mean of 32 hours and a standard deviation of 2 hours to erect the Red Barn model. Assume the assembly times follow the normal distribution. 44. The number of passengers on the Carnival Sensation during one-week cruises in the Caribbean follows the normal distribution. The mean number of passengers per cruise is 1,820 and the standard deviation is 120. 60. In establishing warranties on HDTV sets, the manufacturer wants to set the limits so that few will need repair at manufacturer expense. On the other hand, the warranty period must be long enough to make the purchase attractive to the buyer.

Childhood Obesity in African American Children Research Paper

Childhood Obesity in African American Children - Research Paper Example -2004) found out that 21 percent of African Americans, 23 per cent of Mexican Americans and 14 per cent of non-Hispanic white adolescents aged 12-19 are likely to be overweight. Among children aged 6-11 years, 22 percent of Mexican Americans, 20 percent of African Americans and 14 percent of non-Hispanic white children were found to be obese (Centre for Disease Control, 2000). The main negative effects of the condition include medical, psychosocial and economic problems. Medical impacts include high cholesterol, high blood pressure, metabolic syndrome, sleep apnea and type 2 diabetes mellitus. The condition causes significant economic costs. The 2003 national rate of related expenses on obesity reached 75 billion dollars in the US, with most of the funds being generated towards social programs such as medical care. Hudson (2008) asserts that the related hospital expenses for obesity related diseases among children under the age of 17 years increased from 35 million to 127 million dollars over a period of twenty years. Overweight teens, especially girls; perceive their body size as unfashionable as they cannot conform to the recent changes in lifestyles. Most of the overweight children experience social discrimination and low self-esteem because of the teasing and neglect portrayed by their colleagues. This causes stress that increases the prevalence of th e condition. Obese teenagers significantly exhibit irregular school attendance. According to Geier, Foster and Womble et al. (2007) obese children missed an average of 12.2 days while those with an average weight missed an average of 10.1 days annually. This affects their performance as well as reduces their parents’ work output. According to USA Today (2011), most parents divert most of their attention in taking care of the obese children. The school systems also experience financial losses from taking care of overweight children. The risk factors associated with childhood obesity include genetics,

The Role of Accounting on Business and Our Society Essay - 1

The Role of Accounting on Business and Our Society - Essay Example It entails the earnings from provision of goods and services less the cost incurred in providing those goods and services. Thirdly, the statement of owner’s equity reports on the activities of shareholders during a given period of time. It shows how much the business received from shareholders and how much went back to them in terms of dividends. It shows the portion of a business entity’s earnings that goes to shareholders, thus the reference to it as a statement of retained earnings by some companies. Finally, the cash flow statement shows sources of cash during a given period of time and its uses. To me, the income statement is the most important. This statement shows how much a business entity earns within a given period of time (Gibson, 2012). Of course, businesses are established with the purpose of making profits and creating wealth for its shareholders according to Mittal and Singal (2007). Therefore, if a business posts losses on this statement, it does not serve the purpose for its existence and should be wound up. However, if it records profits, then the venture is sustainable and meets the intended objective. 2. An accountant would be that person with a bachelor’s degree specialised in accounting or any specialisation in finance. At times, an accountant would be that person who has gained experience dealing with financial matters over time. The roles of search persons have historically been bookkeeping. They prepare financial records and maintain them. With additional professional certification, then such an accountant would qualify as a certified public accountant, CPA (Walker, 2012). This comes with greater roles as CPAs conduct financial audits thus fostering transparency and accountability. Such a person holds public trust and should be fact-based, non-ideological and nonpartisan. The arguments for accounting include its role in giving objective and unbiased information on the

National Express rejects takeover bid from First Group (Financial Research Proposal

National Express rejects takeover bid from First Group (Financial Times, 29 June 2009) - Research Proposal Example 1.2 billion pounds to banks (Gill, 2009, p 1). The United Kingdom government has also complicated National Express financial woes by the government refusal to renegotiate the conditions for its East Coast rail franchise with the transport business. The hard-line position adopted by the government is attributed to East Coast rail franchise being the most lucrative in the United Kingdom serving the United Kingdom commercial hubs such as Edinburg and London. Besides, citing the government role in its financial crisis, National Express board also cited its quest to solve the ?1.2 billion debt as its first priority before reconsidering the bailout from FirstGroup limited. In, addition, National Express board viewed FirstGroup as their rival in the transport business and thus postulated a sellout of the company to FirstGroup as surrender to a business enemy. National Express boards were thus eager to retain the legacy of their company’s in the transport industry (Miller, 2011, p 85) . Despite, the rejection of FirstGroup offer, acquisition and acquisition provide the best bailout opportunity and option to rescue National Express from the current financial hardships. This research thus draws on the case sturdy of National Express and FirstGroup to rationalize on the best solution to solve a corporate organization financial solution. This involves an analogy acquisition and acquisition as a financial solution with other financial crisis solution mechanisms recommended in fiance and accounting. The research establishes higher financial crisis solution rationality from acquisition and acquisition formulated financial solution compared to other possible and readily available financial and accounting options. Literature Review An acquisition mimics government bailout to corporations during financial crisis. The similarity between acquisitions and acquisition is evident in the supply of a large amount of money to the corporation under financial crisis, which is subseq uently used to pay its bankruptcy threatening debts. These facts are manifest in the proposed acquisition between National Express and FirstGroup, whereby Nation Express was offered a large sum of money by FirstGroup to pay its 1.2 billion debts. The ?1.2 billion proposed buyout of National Express is comparative to the government’s financial bailout to financial corporation during the 2007-2008 global financial crises (Milmo, 2009, p 1). In United States, the government acquisition styled bailout totaled $13.9 trillion leading the government bailout to be considered as more of an acquisition buyout of the financial stricken institutions than a rescue bailout package (Birdsall & Fukuyama, 2011, p 31). Acquisitions and acquisition of financial stricken corporations is also licked to the nationalization of finically poor performing or financially endangered businesses by the government (Finkelstein & Cooper, 2010, p 116). The same financial crisis incident illustrates the role of nationalization which mimics acquisition and acquisitions in the rescue of financial institutions from bankruptcy during economic downturns. A typical example of this financial rescue strategy is illustrated by the nationalization of the Northern Rock Bank in the United Kingdom at the verge of its bankruptcy during the financial crises. The Northern Rock Bank case also illustrates the irrationality of the hard-line position by a corporation board or the corporate organization stakeholders,

Childhood Obesity in African American Children Research Paper

Childhood Obesity in African American Children - Research Paper Example -2004) found out that 21 percent of African Americans, 23 per cent of Mexican Americans and 14 per cent of non-Hispanic white adolescents aged 12-19 are likely to be overweight. Among children aged 6-11 years, 22 percent of Mexican Americans, 20 percent of African Americans and 14 percent of non-Hispanic white children were found to be obese (Centre for Disease Control, 2000). The main negative effects of the condition include medical, psychosocial and economic problems. Medical impacts include high cholesterol, high blood pressure, metabolic syndrome, sleep apnea and type 2 diabetes mellitus. The condition causes significant economic costs. The 2003 national rate of related expenses on obesity reached 75 billion dollars in the US, with most of the funds being generated towards social programs such as medical care. Hudson (2008) asserts that the related hospital expenses for obesity related diseases among children under the age of 17 years increased from 35 million to 127 million dollars over a period of twenty years. Overweight teens, especially girls; perceive their body size as unfashionable as they cannot conform to the recent changes in lifestyles. Most of the overweight children experience social discrimination and low self-esteem because of the teasing and neglect portrayed by their colleagues. This causes stress that increases the prevalence of th e condition. Obese teenagers significantly exhibit irregular school attendance. According to Geier, Foster and Womble et al. (2007) obese children missed an average of 12.2 days while those with an average weight missed an average of 10.1 days annually. This affects their performance as well as reduces their parents’ work output. According to USA Today (2011), most parents divert most of their attention in taking care of the obese children. The school systems also experience financial losses from taking care of overweight children. The risk factors associated with childhood obesity include genetics,

National Express rejects takeover bid from First Group (Financial Research Proposal

National Express rejects takeover bid from First Group (Financial Times, 29 June 2009) - Research Proposal Example 1.2 billion pounds to banks (Gill, 2009, p 1). The United Kingdom government has also complicated National Express financial woes by the government refusal to renegotiate the conditions for its East Coast rail franchise with the transport business. The hard-line position adopted by the government is attributed to East Coast rail franchise being the most lucrative in the United Kingdom serving the United Kingdom commercial hubs such as Edinburg and London. Besides, citing the government role in its financial crisis, National Express board also cited its quest to solve the ?1.2 billion debt as its first priority before reconsidering the bailout from FirstGroup limited. In, addition, National Express board viewed FirstGroup as their rival in the transport business and thus postulated a sellout of the company to FirstGroup as surrender to a business enemy. National Express boards were thus eager to retain the legacy of their company’s in the transport industry (Miller, 2011, p 85) . Despite, the rejection of FirstGroup offer, acquisition and acquisition provide the best bailout opportunity and option to rescue National Express from the current financial hardships. This research thus draws on the case sturdy of National Express and FirstGroup to rationalize on the best solution to solve a corporate organization financial solution. This involves an analogy acquisition and acquisition as a financial solution with other financial crisis solution mechanisms recommended in fiance and accounting. The research establishes higher financial crisis solution rationality from acquisition and acquisition formulated financial solution compared to other possible and readily available financial and accounting options. Literature Review An acquisition mimics government bailout to corporations during financial crisis. The similarity between acquisitions and acquisition is evident in the supply of a large amount of money to the corporation under financial crisis, which is subseq uently used to pay its bankruptcy threatening debts. These facts are manifest in the proposed acquisition between National Express and FirstGroup, whereby Nation Express was offered a large sum of money by FirstGroup to pay its 1.2 billion debts. The ?1.2 billion proposed buyout of National Express is comparative to the government’s financial bailout to financial corporation during the 2007-2008 global financial crises (Milmo, 2009, p 1). In United States, the government acquisition styled bailout totaled $13.9 trillion leading the government bailout to be considered as more of an acquisition buyout of the financial stricken institutions than a rescue bailout package (Birdsall & Fukuyama, 2011, p 31). Acquisitions and acquisition of financial stricken corporations is also licked to the nationalization of finically poor performing or financially endangered businesses by the government (Finkelstein & Cooper, 2010, p 116). The same financial crisis incident illustrates the role of nationalization which mimics acquisition and acquisitions in the rescue of financial institutions from bankruptcy during economic downturns. A typical example of this financial rescue strategy is illustrated by the nationalization of the Northern Rock Bank in the United Kingdom at the verge of its bankruptcy during the financial crises. The Northern Rock Bank case also illustrates the irrationality of the hard-line position by a corporation board or the corporate organization stakeholders,

Song of Myself Essay Example for Free

Song of Myself Essay ‘Song of Myself’ is one of the most representative poems of Walt Whitman. It reveals what Walt Whitman is and what he stands for. In this poem, the poet discovers himself and gives the boldest expression to his true and ever expanding poetic-self defying all the limitations. In fact, it is a voyage of the self into the realms of imagination in an attempt to find its true nature. The poem celebrates his joy of finding his limitless and unbounded self identifying with the universal spirit. It is a journey from the individual self to the universal self. The poet expresses himself joyfully with the ‘original energy of nature which is unchecked and in exhaustive. The opening lines prepare the readers for an unprecedented flight of imagination. â€Å"He says, I CELEBRATE myself, and sing myself, And what I assume you shall assume, For every atom belonging to me as good belongs to you. † (Section-1) Whitman directly expresses the universality of the self and indirectly suggests the equality of all. He expresses the true nature of the self. He feels it is common to all and everyone has the same self. Everyone in the world has an equal claim on this world. He identifies his physical self and makes a distinction between the physical self of the poet and universal self of the poet. In the third stanza he says, †¦. form’d from this soil, this air, Born here of parents born here from parents the same, and their parents the same, I, now thirty-seven years old in perfect health begin, Hoping to cease not till death. (Section-1) The identity of the poet is revealed here. He was born to his parents and he was thirty seven years old enjoying robust health. These lines throw light on the personal life of the author. With this identity he starts his journey into the realms of freedom and equality where he finds himself perfectly in tune with the universe. He enjoys himself in his physical self and feels contented. He has neither worries nor any anxieties. He does not consider this life as preparation for the next. He is absolutely happy about his life and happy about what he is. The mention of soil and air clearly reveal that he is conscious of the world where he has come from. The poet is very happy with this beautiful world. The fresh air breathes new spirit in him. He identifies himself with nature and he wants to be as close to nature. He does not like anything to come in between himself and nature. He wants to be honest with nature. Here, we find the poet equating nakedness with honesty. He says, I will go to the bank by the wood and become undisguised and naked, I am mad for it to be in contact with me. (Section-2) He rejoices himself being close to nature. The proximity with nature gives him vitality and strength. He totally identifies himself with the soil, water and air. He says, My respiration and inspiration, the beating of my heart, the passing of blood and air through my lungs, The sniff of green leaves and dry leaves, and of the shore. (Section-2) The poet celebrates himself for being a part of such wonderful nature. He is neither worried nor concerned about any thing that may happen in future. He is very much concerned with the present. He is down to the earth practical, and at the same time, he expresses the wisdom of living in the present instead of thinking about future and worrying about the past. He expresses his happiness saying, â€Å"I am satisfied—I see, dance, laugh, and sing. † He has no complaints about the present and his presence in this world. He says he is not blind to the problems and evil in this world. But he does not allow them to spoil his happiness and his celebration. His reference to â€Å"myself† refers to his soul. It is the essence of his personality. He identifies the soul of the speaker is the soul in everyone. It is the universal self. It is quite untouched by the sufferings of the world. In fact, Whitman identifies the speaker of the poem with the birth of his poetic self. The newly born poet finds himself joyful and happy. The poet mentions that the spirit of the poet is a brother of god. He says, â€Å"And I know that the hand of God is the promise of my own, And I know that the spirit of God is the brother of my own, And that all the men ever born are also my brothers, and the women and my sisters and lovers, And that a kelson of the creation is love. † (Section-5) Whitman says the new self of the poet identifies itself with everything in nature. It identifies itself with a blade of grass. He feels the grass represents the same what a man represents. The awakened self of the poet strikes a common cord with the creative forces of the world. He says: A child said What is the grass? fetching it to me with full hands, How could I answer the child? I do not know what it is anymore than he. The grass stands as symbol for equality. It also represents the creative spirit in the world. He then goes on listing the things he has seen in American life, the joys, the worries, the celebration of the human race and celebration of everyday life. He describes the people he has met on his travels. He accepts them all without any complaints against them. Here, the poet shows his maturity of understanding and his modesty in accepting everything that life offers him. He does not question anything nor suspect any one. He describes himself as a lover of life. He says in the section 13 of the poem, he is a caresser of life wherever moving, backward as well as forward sluing. Absorbing all to myself and for this song. (Section-13) He strikes a beautiful comparison between his nature and the grass. He says: This is the grass that grows wherever the land is and the water is, this the common air that bathes the globe. As the grass grows every where he also respects everything and everyone in this world. He says, I play not marches for accepted victors only, I play marches for conquerd and slain persons, and I will not have a single person slighted or left away. (Section-18) Thus, the speaker in the poem, the new born poet shows a compassionate spirit and rejoices himself. The intensity in the search for the true meaning increases as the poem progresses. He asks in a philosophical tone, â€Å"Who goes there? Hankering, gross, mystical, nude: How is it I extract strength from the beef I eat? What is a man anyhow? What am I? What are you? † He is not dazzled by these questions nor withdraws himself to silence. He expresses himself and answers the questions he has raised. He says, In all people I see myself, none more and not one a barley-corn less, And the good or bad I say of myself I say of them. (Section-20) He also adds saying, I am the poet of the Body and I am the poet of the Soul, the pleasures of heaven are with me and pains of hell are with me. (Section-21) He rightly expresses that his poetry is a combination of both body and soul. There is something for the soul and there is something for the body. He mixes these things as naturally as a forest mixes different trees. His poetry is not like a cultivated garden. It is like a jungle. It is full of nature’s bounty. It is full of variety and it is vast. Just like the poem, the poet’s self grows to be the universal self and identifies itself with multitude of people and the creation in the world. The poet’s self grows beyond any limits and reaches the borders of vast expanses. The true self of the poet is no different from the vast and expanding world of his poetry. He grows as a man; his self grows to be a universal self and his soul ripens with wisdom and understanding, having made the entire tumultuous journey. He makes it clear that his poetic voice and his realization of his true self are not two different things. They are like the twins. He says, â€Å"My voice goes after what my eyes cannot reach, With the twirl of my tongue I encompass world and volumes of worlds. Speech is the twin of my vision, it is unequal to measure itself, It provokes me forever, it says sarcastically, Walt you contain enough, why dont you let it out then? † (section-25) The poet’s identity of his voice with his poetic vision is a major leap in the journey. He realizes that the two senses reveal the same reality that he finds. He goes on exploring further and he says, I believe a leaf of grass is no less than the journey work of the stars. (Section-31) Here, he realizes the some living force behind all the things in the world which makes them equal. He feels he is perfectly at home with everything in the world. He has no complaints nor any plans for improvement. He enjoys the sight of animals which are placid and self-contained. They are in absolute peace. He wants to live with them in that condition. He spends his time looking at them for a long time. He denounces the worries and frustrations of people as meaningless. The poet realizes the uniqueness of this realization and treats it with all the specialty and respect it commands. In the section 39 he begins speaking about himself in the third person. It is an indirect reference to what he has realized in the course of his journey. In that state of mind, wherever the poet goes he is respected and admired. He becomes the most liked person. He says, Wherever he goes men and women accept and desire him, They desire he should like them, touch them, speak to them, stay with them. He assumes the role of a guide and wants to lead the people with his realization. He says, â€Å"I launch all men and women forward with me into the Unknown. † Thus, the poet finds himself in a new role after the journey. He feels the realization he has, made him unique and this experience will be useful to the people who need guidance amid their turbulent lives.

The Threat To Auditors Independance And Impartiality

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