Riordan Enterprise Risk Management Plan

Riordan Manufacturing is a Fortune 1000 company that specializes in the plastic injection molding industry. They are an international company with facilities in California, Georgia, Michigan, and China. Their products include beverage containers, plastic fan parts, and custom plastic parts. Riordan prides themselves on their industry leading research and development (University of Phoenix, 2009). The following Enterprise Risk Management (ERM) plan was developed for Riordan Industries, Inc. and its subsidiaries. The goal of this plan is to help mitigate any legal liability on the part of Riordan by implementing the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework (Jennings, 2006). Alternative Dispute Resolution Alternative Dispute Resolution is a way of resolving differences outside of the courtroom. This includes anything from informal negotiations, to formal written arbitration (Jennings, 2006). Currently, Riordan keeps an attorney on retainer but does not have a dispute resolution in process, thus if a conflict were to escalate, they would not have a resolution plan in process. It is in Riordan’s best interest to have a mediation process in place to help settle disputes. The reasoning is mediation is cheaper than other dispute resolution methods, especially litigation, and it protects the confidentiality of the parties involved (Peters and Mastin, 2007). Riordan’s internal legal council will work directly with the law firm on retainer to develop a mediation process with varying levels of triggers based on levels of risk. In doing so, Riordan should set up a process for which their internal legal department can handle the brunt of the load to further reduce costs. Enterprise Liability Enterprise Liability suggests that those who profit from a risk should also bear the cost of accidents that arise from that risk (Keating, 2001). With manufacturing plants in several locations, including internationally, there is significant risk of an accident, of which Riordan would be liable for. Riordan provides employees with basic training and an employee manual outlining relevant laws (University of Phoenix, 2009). However, there currently is not a monitoring system or a proactive detection system in place to detect any transgressions. In the employee manual, Riordan outlines a rigorous discipline system. However, when looking through employee records, there is no record of any discipline associated with employees who violated the attendance policy (University of Phoenix, 2009). This leads to speculation that Riordan does not follow any of their discipline policies. If these records were obtained in a legal dispute it would leave Riordan extremely vulnerable. Employee records should be centralized and controlled area where they can be properly maintained. Product Liability Product Liability is defined as, â€Å"Legal responsibility of the manufacturers, wholesellers, retailers to the buyers or users of the damages or injuries caused by the use of defective products† (Legal-Explainations. com, n. d. ). With several manufacturing locations, Riordan focuses on quality and the elimination of defects in its manufacturing process by applying ISO 9000, and the Six Sigma standards for production, shipping, and quality control (University of Phoenix, 2009). However, they have no company-wide standards in place for dealing with quality control. For example, the Pontiac site has internal memos discussing quality control issues, yet no one took accountability to take action. Riordan will assume a significant amount of risk if it is discovered that they were aware of the quality control issues, yet took no action. Riordan should immediately implement a whistle-blower policy to encourage employees to report any compliance or quality control issues. In addition, Riordan should set up a team of individuals to work with an independent third party to handle these reports. International Law Riordan’s China location is a joint venture with their Chinese partners handling everything from labor, capital, regulations, and hazardous waste cleanup. The officers and directors of Riordan have no real authority over their Chinese partners, nor do they have any legal counsel there for support (University of Phoenix, 2009). Riordan should extend their internal legal department to include staff with expertise in Chinese regulatory compliance. Tangible Property Tangible Property is defined as the type of property we can see and touch (Jennings, 2006). At each of Riordan’s locations, they maintain a variety of angible property, such as: general office equipment, transportation equipment, and information technology equipment. Riordan must develop a better system to track the purchase, and use of this equipment, including management of leases, maintenance, and general accounting guidelines. Riordan also maintains a supply of raw materials at each location. However, there is not currently a process in place of investigating any missing material (University of Phoenix, 2009). It is recommended that Riordan develop a process for documenting the full inventory process from delivery to use in order to assist any investigation into missing materials. In addition, Riordan needs to develop a much more robust security and emergency plan to protect these assets from theft or other damages. Intellectual Property Intellectual Property or Intangible property is defined as bundles of rights with respect to goodwill, trade names, copyrights, patents, trade dress, trade secrets (Jennings, 2006). Riordan maintains various trademarks, patents, copyrights, software, and trade secrets. The protection of these assets is imperative to their future. Riordan needs to develop a system to identify their existing intellectual property and how to protect that property, such as: restricted areas to store data, encryption, and conduct background checks on employees – especially those with access to sensitive materials, and the use of non-disclosure agreements. In additions, copyrights, patents and trademarks must be registered and maintained (Jennings, 2006). Legal Forms of Business Riordan is a corporation with, â€Å"unlimited duration, free transferability of interest, limited liability for shareholders/owners, continuity, and centralized management,† (Jennings, 2006). This eliminates personal liability from officers, directors, and shareholders with the exception of negligence (Jennings, 2006). However, they are expected to act in the best interest of the company. This includes following all applicable tax laws and regulations. Riordan must address the varying finance and accounting systems that each location currently uses. The existing process is slow and because of the manual data entry increases the chance of error. Riordan should implement one accounting system for the entire company to use. While expensive upfront, this system will cut down on the amount of manual work that is needed and over time will significantly reduce cost. In addition, Riordan is a publicly traded company, which means it must comply with the Sarbanes-Oxley Act (SOX) of 2002 (Jennings, 2006). With Riordan’s current finance and accounting systems, this would be extremely difficult. Governance Corporate governance is defined as a way in which a company protects itself with a framework of rules and practices by which the Board of Directors ensure accountability, fairness, and transparency (BusinessDictionary. com, n. d. ). Riordan needs to elect a Board of Directors to oversee the management of the company; in addition they will provide guidance for the senior management and any external auditors. As Riordan implements the ERM framework, the board should be consulted to make updates for the amount of risk they want to assume and adjust policy as they see fit. ? References BusinessDictionary. com. (n. d. ). BusinessDictionary. com. Retrieved from http://www. businessdictionary. com/definition/corporate-governance. html Jennings, M. M. (n. d. ). Business: It's Legal, Ethical, and Global Environment (7th ed. ). Keating, G. C. (2001). The Theory of Enterprise Liability. Vanderbuilt Law Review. Retrieved from http://law. vanderbilt. edu/publications/vanderbilt-law-review/archive/volume-54-number-3-april-2001/download. aspx? id=2846 Legal-Explainations. com. (n. d. ). Legal-Explainations. com. Retrieved from http://www. legal-explanations. com/definitions/product-liability. htm Peters, R. J. , and Mastin, D. B. (2007, May – July). To mediate or not to mediate: That is the question. Dispute Resolution Journal, 62(2), 14-21. University of Phoenix. (2004). Riordan Manufacturing [Computer Software]. Retrieved from University of Phoenix, Simulation, Law 531 website.

Developing and Maintaining Skills for Everyday Life

As a carer your role is not to do things â€Å"for† the individuals you care for but to do things â€Å"with† them. Your role is to work in partnership with the individual and support their decisions, regarding their care and support them to do as much as possible for themselves. If you provide too much care for an individual they can lose skills, not learn new skills and do not regain skills they have lost. By providing active support and encouraging the individual to participate in their daily living needs you are helping them to develop and maintain their skills for everyday life.Individuals may have an evaluation to assess their physical skills. This may be carried out by an occupational therapist who will assess how well an individual can function in daily life and participate in their environment. The OT will assess what equipment and adaptations are appropriate which might assist an individual to remain as independent as possible. Occupational therapy has been sh own to be successful for the elderly population with many medical conditions and surgical recoveries.Therapists work with individuals to improve their strength and regain or maintain necessary life skills. Occupational therapists working with the geriatric community counsel families, groups in the community and local governments, to make sure that each sector is doing its part to help the elderly to maintain their independence. Occupational therapy also helps geriatric clients and patients with other activities to assist in diminishing the possibility of social isolation and its unpleasant side effects.They do this by helping elderly clients and patients continue social activities they know and encouraging them to get involved in new ones as well as showing these folks ways to continue to learn in spite their limitations. Occupational therapy also promotes mind stimulating activities. These mental gymnastics give the seniors feelings of self-worth and may help them avoid getting dem entia. Encouraging individuals to join local clubs and activities can also help them to maintain and develop their skills. Developing and Maintaining Skills for Everyday Life As a carer your role is not to do things â€Å"for† the individuals you care for but to do things â€Å"with† them. Your role is to work in partnership with the individual and support their decisions, regarding their care and support them to do as much as possible for themselves. If you provide too much care for an individual they can lose skills, not learn new skills and do not regain skills they have lost. By providing active support and encouraging the individual to participate in their daily living needs you are helping them to develop and maintain their skills for everyday life.Individuals may have an evaluation to assess their physical skills. This may be carried out by an occupational therapist who will assess how well an individual can function in daily life and participate in their environment. The OT will assess what equipment and adaptations are appropriate which might assist an individual to remain as independent as possible. Occupational therapy has been sh own to be successful for the elderly population with many medical conditions and surgical recoveries.Therapists work with individuals to improve their strength and regain or maintain necessary life skills. Occupational therapists working with the geriatric community counsel families, groups in the community and local governments, to make sure that each sector is doing its part to help the elderly to maintain their independence. Occupational therapy also helps geriatric clients and patients with other activities to assist in diminishing the possibility of social isolation and its unpleasant side effects.They do this by helping elderly clients and patients continue social activities they know and encouraging them to get involved in new ones as well as showing these folks ways to continue to learn in spite their limitations. Occupational therapy also promotes mind stimulating activities. These mental gymnastics give the seniors feelings of self-worth and may help them avoid getting dem entia. Encouraging individuals to join local clubs and activities can also help them to maintain and develop their skills.

Audit for Ethical Professional Board- Free Samples to Students

APES deals with Code of ethics with professional accountants 1.Ernie Dengate have sold his accounting practice which consists of bookkeeping ,taxation and auditing. With the permissio he released all the working papers. But for others he was unable to take the permission. Jago took over all the working papers who bought the practice. An Existing Auditor   is bound by confidentiality. Whether that Associate is permitted or required to deliberate the businesses of a client with a future accountant will be contingent on the nature of the appointment and on: (a) Whether the client‘s authorization is taken ; or (b) The legal or ethical supplies relating to such communications and revelation, which may differ by authority. Thus he cannot transfer all working papers without permissions. (Accounting professional& Ethical professional Board , 2017). He will be liable under 210 Section.   2.Fred Nark an accountant provides services of tax and management advisoory services and also at the same time does audit for the same clients. Any auditr who is providing consultancy services or any type of services cannot audit for the same. It is simple the maker cannot be the checker. The auditor is liable of professional misconduct .Thus he will liable under Section 290. Accounting professional& Ethical professional Board (2017).AASB 110 [online] Available at: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf [Accessed   9 th April. 2017].[1] amount of the effecamot in future periods is not disclosed because estimating it is impracticable, an entity shall disclose that fact if the amount of the effect in future periods is not disclosed because estimating it is impracticable, an entity shall disclose that fact mount of the effect in future periods is not disclosed because estimating it is impracticable, an entity shall disclose that fact However, to the extent that a change in an accounting estimate gives rise to changes in assets and liabilities However, to the extent that a change in an accounting estimate gives rise to changes in assets and liabilities ever, to the extent that a change in an accounting estimate gives rise to changes in assets and liabilities

Company culture report Research Paper Example | Topics and Well Written Essays - 750 words

Company culture report - Research Paper Example This company’s culture gives them a competitive edge over the rivals and places them a head of others in market dominance and customer satisfactory products (Grenville, 113). Based on this information, this paper looks at the Apple’s culture in relation to how they have used the strategy to overcome hurdles facing the company. The culture of the company is based on change such that they have been associated with hitting the market with spectacular products that has left the competitors agape. Methodology For the purpose of data collection, this research paper considered secondary document to analyze and gather the relevant data required for the purpose of this paper. In this regard, Books and other journals that have documented Apple Company management and culture were considered. The information regarding the company has been accurately considered and rationally analyzed for the purposes of relying in this information. Apple Inc. Culture following the research demonstr ates one of the companies that use unique and complicated culture based on the ability to remain innovative at personal level. Culture of the Company The company’s culture is a complex structure with several facets that are simultaneously adhered to. The following will be discussed in relation its culture; Behavior at work Whereas there are set standards and ethical code of conduct, the company has enabled the employees to exercise freedom in running their own show and tolerate working in a challenging environment. This enabling environment has allowed them to be creative and progressive in making breakthrough by coming up with new products that has made the company known for surprises in the technological world (Linzmayer, 129). The need for creativity forms the cornerstone of progression in Apple Company, which is why the employees in the company always have the urge to bring something new in the market for the consumer-something different from what is common and usual. The company according to former CEO, Steve Jobs organized it employees relation in that there are a group of thinkers who come up with brilliant ideas about what may hit the market, the idea is then taken to another level where the imagination will be put to practice by software developers (Linzmayer, 143). In the end, a new product hits the market courtesy of the company culture. In apple, the formality and the hierarchical order traditionally associated with to most companies is not a factor, instead, they devised their own informal system that is results oriented. This kind of arrangement has enabled the company’s employees to develop legendry self esteem and efficiency that has propelled the company to its current level. Nurturing of self-esteem in the company’s employees has seen the employees accepting failures and instead of being disillusioned, they have used it for self-correcting and keeping up with the pace of innovation. Perception and Criteria of selection Fo llowing the company’s need to remain at the apex of innovation, they have designed a stringent method of recruiting employees that is also different from the normal assessment given by majority of the companies (Grady, 48). In Apple Company, one’s ability to serve in the dynamic work environment full of challenges is a prerequisite to the company than related intellect. All that the company requires is a progressive mind that is able to think constructively about what other cannot (Grady, 78).

Incremental analysis + decision making Essay Example | Topics and Well Written Essays - 500 words

Incremental analysis + decision making - Essay Example According to the article, the company has decided to focus on the key geographical areas such as Canada where it has brand recognition. This is a desperate move for the company to help get customers to jump-start its handset business (Rao et al 2008). The report aims at establishing key internal factors as well as external factors that are likely to pose the strongest impact on the course of actions of Blackberry Ltd. It then provides a recommendation based on the SWOT and PESTEL analyses and central issues in the article. The company is likely to succeed in the Canadian market because it has positioned itself well. It has targeted a market for which it still strong brand recognition (Ligaya, 2014). The relatively friendly political climate in Canada and other surrounding North American countries have helped the Smartphone industry to flourish (Rao et al 2008). The Smartphone users have been on the increased, and it is believed that they are soon going to overtake feature phone user. Such a situation is likely to contribute to the success of the new product launch. The company is likely to face a difficulty in adhering to strict regulations regarding hygiene and safety standards in the country. It will have to spend a substantial amount of money to ensure that they limit the usage of toxic contents, recycling and energy usage. In addition, the country has high tax rate levels which are likely to reduce the profits of the company (Ligaya, 2014). The strategies adopted by BlackBerry Ltd. in the launch of its Passport Smartphone in Toronto have positioned it well to tackle both the internal and external factors on the horizon. First, the company has a target a geographical location where it has strong brand recognition. This is likely to help it attract more customers considering that it is moving out of restructuring phase. Secondly, the company is also planning to introduce Classic so as to be able to appeal to masses in order

E. Coli Bacteria Engineered to Eat Switchgrass and Make Transportation Research Paper

E. Coli Bacteria Engineered to Eat Switchgrass and Make Transportation Fuels - Research Paper Example Q2.Why did the scientists conduct the study? This study was driven by the fact that these compounds are dangerous in nature and therefore, extremely risky to both man and other animals. Due this reason, the need arose to come up with a mechanism which can help in the breakdown of this compound will be very useful. Successful identification of proteins that can break down these molecules mean a positive progress towards finding a solution to this problem which have persisted for several years now (Chen, 2011). From this point, it will be very easy for researchers to develop special bacteria in the laboratory which can destroy this compound and render them harmless. Being that phosphonic acid is very stable would mean that these compounds cannot be broken down with ease. It is surprising that bacteria can break down these bonds with ease in other linked or related molecules. It is worth noting that simple sugars in corn grain, the cellulose and hemicelluloses in plant biomass are diffi cult to take out because the tough, woody material known as lignin around them. After extraction, it is, therefore necessary that the complex sugars get hydrolyzed into simpler sugar molecules and finally synthesized into fuels (Chen, 2011). Q3.How the study was done? The study involved pre-treating switchgrass biomass in ionic liquid with engineered E.coli. The significance of this pretreatment is to make the biomass readily digestible by the bacteria. The study started by, identification of complex proteins which are capable of digesting or breaking up of the key bonds. An estimate found out that exceeding numbers of phosphonic acids get released into the environment each year especially in the western countries. Being that it cannot be broken down with ease would mean that most of it will end up as pollutant to the underground water. This has resulted into concern of this contamination to the human health and aquatic ecosystem which will impact on the water dependent lives (Chen, 2011). Q4.What did the study find? Following this revelation, researcher at the U.S department of Energy (DOE) have come up with the first strains of bacteria E.coli that can breakdown switchgrass and synthesize its sugar component into all the important transportation fuels i.e. gasoline, diesel and jet fuels. This study is considered a milestone as the thriving fuel crisis can be combated through its realization. In addition, this kind of fuel is regarded clean, green and renewable. The process of making this kind of fuel is very easy as there is no enzyme additives needed in order for the bacteria to synthesize these compound to produce the fuel. The study found out that most demanding part of bio-fuel production is the addition of enzymes. This challenge is eliminated through this type of bio-fuel production. The essence of this addition is to depolymerize cellulose and hemicelluloses sugars which are fermented into sugar with a final yield of fuels. It is evident that the thre e advance bio-fuels can be synthesized from ionic liquid treated switchgrass using laboratory engineered E.coli

Discussion# 13 Assignment Example | Topics and Well Written Essays - 250 words

Discussion# 13 - Assignment Example Nurses get their information from a variety of sources. Research and evidence based practices offer a lot of information to the nurses. The incorporation of information technology and computer based searches has enhanced adequate information access, retrieval and its dissemination. This has led to the creation of EBN (Evidence Based Nursing). The incorporation of informatics has gone a long way in ensuring that EBN is achieved at each and every point when dealing with patients (Ball, 2000). This ensures that they have accessed the best healthcare practices that are affordable. Over the years, there are particularly many practices that have become overrated. This is because the same practices and procedures can now be conducted in simpler procedures at low costs. This has been discovered through nursing informatics. This shows that nursing informatics has contributed immensely to EBN and nursing research (Ball, 2000). Once the nursing informatics has been employed in an instance or situation, it is observed that the general process of research is enhanced. This makes nursing interventions more reliable, quality and affordable to all the people who are accessing the healthcare. The interventions in turn, make it possible for hospitals and healthcare centres to offer more to their patients. This does not threaten the quality of the services delivered. In conclusion, nursing informatics can be considered a distinctive technology that has revolutionized nursing practices all over the world. This is through improved healthcare and nursing practices (Ball, 2000). The accurate data acquired ensures that it is possible to research the best practices and introduce them as nursing intervention strategies in any health care facility. This has expanded the horizon for nursing as a profession. Ball, M. J., Hannah, K. J., Newbold, S. K., & Douglas, J. V. (2000). Health and nursing

Business report Essay Example | Topics and Well Written Essays - 1250 words - 2

Business report - Essay Example Likewise, Reebok-CCM Hockey is one of the planet's biggest originators, makers and advertisers of ice hockey gear and identified clothing with two of the planet's most prevalent hockey mark names: Reebok Hockey and CCM. This report provides valuable information about the company’s current Status and future opportunities for improvement (MarketLine, 2013, p.ND). Current Status Leveraging solid mark portfolio to create a vigorous retail foot shaped impression The association is leveraging its marks to create an in number retail presence and increment benefit edges by expanding retail bargains as a rate of aggregate bargains. The association's divide of own-retail has developed significantly and at present Adidas works 2,401 stores for the Adidas and Reebok marks worldwide. So as to guarantee fitting combination and presentation at the purpose of deal, the association either operates its stores itself (own-retail and e-business forms) or works together with its wholesale friends for example mono-marked establishment stores, shop-in-shops, joint steps and co-marked stores. To further improve its retail operations, Adidas has a midway crew which works nearly with the association's business sector conglomerations to drive the exhibition of the Adidas and Reebok retail operations worldwide. With a specific end goal to further develop its retail foot shaped impression, the association plans to open around 100 to 150 Adidas and Rebook stores and rebuild around 180 stores throughout FY2012. Adidas' solid mark portfolio and improved retail presence empower less demanding client review and encourage it to drive topline development and further bolstering accomplish aggressive good fortune over its companions. Keep tabs on exploration and infrastructure has helped ceaseless advancement of new features Adidas gives critical resources and thoughtfulness regarding item growth, process innovation and buyer understanding research to improve items with imaginative and notab le characteristics for its two marks: Adidas and Reebok. Indeed, in demanding the earth, the association kept up its speculation on R&D. Adidas used E115 million ($160.1 million) on R&D in FY2011, an increment of 13% over FY2010 (Borowski, 2011). The Adidas Innovation Team is answerable for the growth of new advances and thoughts in all key item classifications for the Adidas mark. The crew is partitioned into aggregations that concentrate on attire, footwear and fittings, inside which there are single feature centre classifications like ball, football (soccer), American football or cross-class venture regions for example clever items or vigour administration frameworks (padding innovations). Notwithstanding its inward R&D undertakings, Adidas likewise acquires a constrained measure of R&D dexterity from generally made exploration friends, incorporating University of Loughborough (England), the University of Calgary (Canada), the University of Michigan (the US), the University of Er langen-Nuremberg and the University of Freiburg (Germany), and also Waseda University (Tokyo, Japan). This methodology permits a more stupendous adaptability and quicker access to know-how as contrasted with significant time and assets needed if advanced inside the association. Throughout 2011, Adidas likewise banded together with

Business Law and Ethics Essay Example | Topics and Well Written Essays - 1500 words - 1

Business Law and Ethics - Essay Example The utilitarian ethics is also considered in this case. I would act in a manner that favors the greatest number of people. The stakeholder’s theory as well stockholder theory still will be analyzed. These are in matters of my duties and obligation to these parties. A rationale is laid down on the action to adopt which affects the biggest number of people. An analysis of the cost outlay and benefit is down in this case. Further I would assess what other people have done in such situations and look into my rights in law. In light to these, I would blow the whistle on the violations of the inspection protocols of Delectables. A great number of risk and benefits is involved here. The first risk is losing my job since it will entail exposing the organization’s bad conduct. The other risk would involve the loss to the company. The company stands at facing a major litigation that would lead to high consumer base loss. This in turn would case reduced turnover. On the contrary, there are benefits that stand in blowing the whistle. These entail the duty owed to the public. The social aspect of honouring and acting in due care is at the core of my decision making process. The risk of the contaminating salmonella is too high should the process of violation continue. The harm to the public could be damaging if this behaviour progresses. The factors that I would consider include: safety to the public at large, the environmental damage and further the cost benefit analysis. I would not sign the quality co ntrol form because the company is in violation of the ethical standards of safety. The root cause of contamination is the hygiene aspect. The protocols laid down have all been violated. The staff wears their uniform at home thereby placing a risk of carrying the bacteria to the production area, the storage of raw peanuts and the roasted peanuts risks contamination and further the

The Clean Air Act Essay Example | Topics and Well Written Essays - 1500 words

The Clean Air Act - Essay Example The researcher states that since the World War II, the US economy has continued to grow. This growth can be attributed to increased manufacturing. The large number of industries in the US was a source of pollutants that continued to degrade the environment. Thus, the need to regulate the amount off pollutants that industries could discharge into the air arose. Efforts that culminated in the modern Clean Air Act (CAA) can be traced to the 1950s. The Air Pollution Control Act of 1955 was signed into law by President Eisenhower. The initial version of the law authorized the United States Surgeon General to provide assistance to the states on how to implement controls. The â€Å"killer smog† in London and New York in the 1960’s created concern about increased air pollution. The Department of Health, Education and Welfare (HEW) was empowered by the 1963 CAA to act on interstate air pollution. According to Jonathan & Joseph, this act established a national authority that woul d intervene in air pollution which posed a danger to the health of any person. Four years later, President Johnson signed the Air Quality Act of 1967 which was an amendment of the 1963 Act. The 1967 Air Quality Act authorized HEW to set national air quality standards. The Act required states to set ambient air quality standards. These standards were expected to be in line with the criteria set by HEW. Roy notes that the Air Quality Act of 1967 had a shortcoming in that it did not establish enforcement procedures. The Clean Air Act was enacted in 1970. It brought about a shift in the strategy of tackling pollution. The amendments empowered the United States Environmental Protection Agency (EPA) to establish a National Ambient Air Quality Standards (NAAQS). These standards are meant to protect the public by setting the levels of air quality that must be maintained. The 1970 Amendments created New Source Performance Standards (NSPS) program. NSPS authorized EPA to set standards that wo uld determine technology requirements for new or modified sources of air pollution. The amendments also brought about the regulation of air pollutants and air toxics. These amendments were controversial and brought about challenges to EPA in the implementation of the NAAQs (Jonathan & Joseph 12-14). Little success in achieving the goals of the 1970 Amendments prompted the 1977 amendments to the Clean Air Act. At the time, only few areas of the country had made progress in meeting the applicable NAAQS. Consequently, the amendments extended the time required for compliance. New pollution control criteria were set for areas that could not attain the standards set by the 1970 Amendments. These amendments aimed at defining the standards that industrial technologies would meet in order to control pollution (Roy, 1970). In 1990, Congress revised the Clean Air Act (The 1990 Amendments). These amendments knocked off some elements of the previous act and added new programs. The act strengthen ed the ability of EPA to enforce standards. It required that the air pollution control obligations of an individual pollution source be entrenched in a single permit that expired after five years. The states were allocated a three year period to develop permit programs. These permit programs had to be compliant with EPA standards. In summary, The 1990 Amendments set standards that would see a decrease in Ozone depletion, air toxics and motor vehicle pollution among other areas (Jolish 306). Industry Response to the Clean Air Act The 1990 Amendments forced corporations to create necessary budgetary allocations that would cater for equipment, research and product development. Companies started integrating environmental

Media on Youth Essay Example for Free

Media on Youth Essay Media, the widest influence known to humans. The powerhouse of civilization. Why do the youth of today praise the photo-shopped bodies of Victoria Secret or Calvin Cline Models? Why do they thrive to keep track of the latest fashion trends that they see within the pages of popular magazines such as Vogue or Cosmopolitan? It’s the type of question that has no real answer, but far too many consequences. The ‘perfect’ body. Browse through the magazines, it’s there. Most teens will do anything to get that stick figure and emphasize on anything. Eating disorders are commonly found in youths. Disorders such as Anorexia and Bulimia are mental disorders that force youths not to eat because they believe they are ‘fat’. They then refuse food, vomit food they have eaten or in some cases, use pills to lose the pounds and continue to do so even when they are considered ‘skinny’. They gradually become too thin and frail. Some teenagers become obsessed with working out which is healthy, but not when they workout two to four times a day. Obsessive working out usually allows the patient to build muscle rather than lose weight. In this mental state disorder, they don’t want rock hard abs or strong calfs, they just want to be ‘skinny’. Flip open a magazine, proceed through it and Stop! Whats there? Probably an ad from a designer, or anything subliminal that enters the mindset of a teenager. This promise for beauty and perfection is brainwashing. Fashion this summer is going retro which means the youth will ransack expensive stores looking for the latest trends they saw in that Teen Vogue magazine, or during the commercial break while watching T.V. or maybe even mounted on a giant billboard. If it says â€Å"buy this†, teens will do anything to buy it. Some teens may get into shoplifting or stealing money from their parents to get these items. Money is hard to come by when young and out of work so staying on top of the trends becomes harder to achieve. The youth should learn the value of money which media does not teach. Youth should not obsess over their bodies. With a healthy balanced diet and the right exercise, they can stay in shape and look and feel good. Teenagers don’t need a new wardrobe every week. Buy clothes that is needed at reasonable prices, or look for sales to find bargains. The youth should not buy something because of impulse. Media makes it look so easy to have or get, but in reality it’s tempting youths to be something or someone they’re not. Media is a huge influence but with the right mindset, it can be overcome and taken lightly. Media will always be there, it’s up to the individual to take what they want from these messages within reason.

Syntax and Semantics Essay Example for Free

Syntax and Semantics Essay In programming language theory, semantics is the field concerned with the rigorous mathematical study of the meaning of programming languages. It does so by evaluating the meaning of syntactically legal strings defined by a specific programming language, showing the computation involved. In such a case that the evaluation would be of syntactically illegal strings, the result would be non-computation. Semantics describes the processes a computer follows when executing a program in that specific language. This can be shown by describing the relationship between the input and output of a program, or an explanation of how the program will execute on a certain platform, hence creating a model of computation. Semantics reveals the meaning of syntactically valid strings in a language. For natural languages, this means correlating sentences and phrases with the objects, thoughts, and feelings of our experiences. For programming languages, semantics describes the behavior that a computer follows when executing a program in the language. We might disclose this behavior by describing the relationship between the input and output of a program or by a step-by-step explanation of how a program will execute on a real or an abstract machine. Semantics is concerned with the interpretation or understanding of programs and how to predict the outcome of program execution. The semantics of a programming language describe the relation between the syntax and the model of computation. Semantics can be thought of as a function which maps syntactical constructs to the computational model. This approach is called syntax-directed semantics There are several widely used techniques ( algebraic, axiomatic, denotational, operational, and translation) for the description of the semantics of programming languages. †¢Algebraic semantics describe the meaning of a program by defining an algebra. The algebraic relationships and operations are described by axioms and equations. †¢Axiomatic semantics defines the meaning of the program implicitly. It makes assertions about relationships that hold at each point in the execution of the program. Axioms define the properties of the control structures and state the properties that may be inferred. A property about a program is deduced by using the axioms. Each program has a pre-condition which describes the initial conditions required by the program prior to execution and a post-condition which describes, upon termination of the program, the desired program property. †¢Denotational semantics tell what is computed by giving a mathematical object (typically a function) which is the meaning of the program. Denotational semantics are used in comparitive studies of programming langauges. †¢Operational semantics tell how a computation is performed by defining how to simulate the execution of the program. Operational semantics may describe the syntactic transformations which mimic the execution of the program on an abstract machine or define a translation of the program into recursive functions. Operational semantics are used when learning a programming language and by compiler writers. †¢Translation semantics describe how to translate a program into an other langauge usually the language of a machine. Translation semantics are used in compilers. Much of the work in the semantics of programming languages is motivated by the problems encountered in trying to construct and understand imperative programs programs with assignment commands. Since the assignment command reassigns values to variables, the assignment can have unexpected effects in distant portions of the program. Syntax In computer science, the syntax of a computer language is the set of rules that defines the combinations of symbols that are considered to be correctly structured document or fragment in that language. This applies both to programming languages, where the document represents source code, and markup languages, where the document represents data. The syntax of a language defines its surface form.[1] Text-based computer languages are based on sequences of characters, while visual programming languages are based on the spatial layout and connections between symbols (which may be textual or graphical). Documents that are syntactically invalid are said to have a syntax error. Syntax refers to the ways symbols may be combined to create well-formed sentences (or programs) in the language. Syntax deï ¬ nes the formal relations between the constituents of a language, thereby providing a structural description of the various expressions that make up legal strings in the language. Syntax deals solely with the form and structure of symbols in a language without any consideration given to their meaning. Syntax – the form – is contrasted with semantics – the meaning. In processing computer languages, semantic processing generally comes after syntactic processing, but in some cases semantic processing is necessary for complete syntactic analysis, and these are done together or concurrently. In a compiler, the syntactic analysis comprises the frontend, while semantic analysis comprises the backend (and middle end, if this phase is distinguished). Syntax versus semantics The syntax of a language describes the form of a valid program, but does not provide any information about the meaning of the program or the results of executing that program. The meaning given to a combination of symbols is handled by semantics (either formal or hard-coded in a reference implementation). Not all syntactically correct programs are semantically correct. Many syntactically correct programs are nonetheless ill-formed, per the languages rules; and may (depending on the language specification and the soundness of the implementation) result in an error on translation or execution. In some cases, such programs may exhibit undefined behavior. Even when a program is well-defined within a language, it may still have a meaning that is not intended by the person who wrote it. Using natural language as an example, it may not be possible to assign a meaning to a grammatically correct sentence or the sentence may be false: †¢Colorless green ideas sleep furiously. is grammatically well-formed but has no generally accepted meaning. †¢John is a married bachelor. is grammatically well-formed but expresses a meaning that cannot be true. Statement In computer programming a statement is the smallest standalone element of an imperative programming language. A program written in such a language is formed by a sequence of one or more statements. A statement will have internal components (e.g., expressions). Many languages (e.g. C) make a distinction between statements and definitions, with a statement only containing executable code and a definition declaring an identifier. A distinction can also be made between simple and compound statements; the latter may contain statements as components.

Performance Audit of China

Performance Audit of China Performance Audit China EMPIRICAL REVIEW OF PERFORMANCE AUDIT IN CHINA AND DEVELOPED WESTERN COUNTRIES AND MEASURES FOR THE IMPROVEMENT OF PERFOMORNACE AUDITING WORK IN CHINA INTRODUCTION OF THE DISSERTATION The performance audit is a recent expansion in audit scope within these 30 years. Now it is one of the most important and flourishing areas for government audit work in China. The aim of this dissertation is to give a holistic and comparative review on the rising and development of performance audit in Western Countries and China, study the challenges faced by audit institutions in China, and give recommendations and suggestions to audit institutions in the development of performance audit from a scientific and development point of view. This dissertation has five parts: The first chapter will begin with the rising of performance audit in Western Countries and the definition coined by International Organization of Supreme Audit Institutions (hereinafter referred as INTOSAI). A comparison with performance evaluation or performance monitor will be made, and the relationship between performance audit and other forms of audit, such as financial audit, environmental audit and management audit will also be reviewed. In the second part, it will give a holistic view of the performance audit in China National Audit Office (hereinafter referred as CNAO) and audit institutions at all other levels, from the rising of performance audit in China, to legal mandate, to the audit objects and areas which covered, to the audit focus of performance audit. In the third chapter, the current status of performance audit in UK, USA, Canada and Sweden will be scanned. The legal mandate given, the audit areas covered, audit methods employed, the resource allocation will be reviewed and compared. The advanced experience in the performance audit area will be concluded. Chapter 4 of this essay is an investigation of the challenges faced by government audit in China in performance auditing. The risks in political system and macroeconomic environment will be discussed. The interior flaws such as the lack of competences of auditors, the shortage of standard or guidelines will also be talked about. In the last chapter, suggestions and recommendations in how to improve performance audit in the context of current China will be given from both the macro and micro aspects. The Desk study based on a review of the literature is deployed. A large number of books and articles about performance audit manuals, annual reports and handbooks produced by SAIs of some developed countries and China will be categorized and analyzed. INTRODUCTION OF PERFORMANCE AUDIT The Rising of Performance Audit in Western Countries As one of the oldest and venerable state functions, audit has a history of thousand years. However, the performance audit has risen and become a large scale and self-consciously distinct practice within the latest thirty years. It is a modern, challenging and fascinating form of audit, and is treated as a separate and professional activity that requires specialized skills and standards. Over almost exactly the same period as performance audit has emerged as a distinct variant of audit, the government of developed countries, such as Western Europe, United States of American, Canada, Australia and United Kingdom, have embarked upon series of public management reforms, which is so called ‘New Public Management’. ‘Most of the public management reform initiatives emphasized a shift from control of imputes and processes to the new form s of control based on the measurement of outputs and outcomes.’ (Christopher Pollitt et al, Performance or Compliance, P195). Previously, the administrative system emphasized on the correct allocation of public finances to appropriate budget lines, the compliance of the use of resources, and conformity of actions with prescribed procedures. The new approaches aimed at modernizing and streamlining the public management process, and giving more flexibility in respect of inputs. Although the details of the reform programs differed from one country to another, most of them highlights on: firstly, increasing the productivity of public services, i.e., raising efficiency; secondly, the convenience and preferences of its users; thirdly, the transparency of public services, which is assumed as a feature of democratic governance. Both singly and collectively, these new attributes considerably changed the ways in which public management system has been run in the past. To adapt to the new system, the major priority of monitoring and control was shifted from the values of economy towards the value of efficiency and effectiveness and emphasized more on the monitoring and evaluation of outputs and outcomes. The auditors should not only stress on the ‘three Es’ (economy, efficiency, and effectiveness), but also using creative methodology to access to responsiveness and user satisfaction by directly consulting them. They should also devote to the safeguarding of public accountability and assurance. Due to the diversity in mandate and scope of the audit, in the United States, this new form of audit is called ‘performance audit’, while in the United Kingdom, it is labeled as ‘value for money audit’ (VFM audit). ‘Comprehensive audit’ is what is called in Canada. Definition of Performance Audit This definition can be provided in many ways. It can be given by clarifying the distinction between performance audit and other related forms of audit, or by mandates and organizational framework which define the performance audit work done, or simply by describing what different SAIs do when they say they are conducting performance audit. The most widely accepted definition is the one coined by INTOSAI: ‘The full scope of government auditing includes regularity and performance audit’, and ‘Performance auditing is concerned with the audit of economy, efficiency and effectiveness and embraces: (a) Audit of the economy of administrative activities in accordance with sound administrative principles and practices, and management policies; (b) Audit of the efficiency of utilization of human, financial and other resources, including examination of information systems, performance measures and monitoring arrangements, and procedures followed by audited entities for remedying identified deficiencies; and (c) Audit of the effectiveness of performance in relation to achievement of the objectiveness of the audited entity, and audit of the actual impact of activities compared with the intended impact’. (INTOSAI’s Auditing Standards, 1.0.38 and 1.0.40) Within this definition, not only ‘three Es’, but also ‘sound administrative principles’, ‘good management’ are referred as criteria for judgment. In the definition given by the Australian National Audit Office, ‘legislative and policy compliance’ is also been taken as one of the consideration for performance audit. In the Auditing standard of The Government Accountability Office, which was revised in 2007, performance audit objectives may vary widely and include assessments of program effectiveness, economy, and efficiency; internal control; compliance; and prospective analyses. As described in the Performance audit manual of Office of Audit General of Canada, the scope includes not only the examination of three Es, but also environmental effects of government activities, procedures to measure effectiveness, accountability relationships, protection of public assets and compliance with authorities. The Relationship between Performance Audit and Regularity Audit In accordance with the INTOSAI auditing standards, ‘the full scope of the government audit includes regularity and performance audit’. The regularity audit emphasizes on attestation of financial accountability and probity and propriety of administrative decisions. Its core activity is to verify information, whereas the major task of the performance audit is inspection and evaluation of the government programs and organizations. For some countries, performance audit differed from the traditional audit in the way they are managed: the traditional audit is usually carried out in a standardized way as a repeated annual cycle of ‘checking the books ’, performance audit, on the contrary, is organized as serial of individually tailored projects varied in their scope, length and focus. The Performance audit is an independent examination made on a non-recurring basis. Specialized skills, separate standards, special planning, and special reports are required. Another difference between the two types of audit is the extent of standardization. The Performance audit, in comparison to financial audit, has a lower level of standardization in terms of both auditing methods and contents. Within its legal mandate, performance audit must be free to examine all government activities from different perspectives. Thus, the performance audit is more flexible in the choice of subjects, audit objects, audit methodology and making recommendations. Moreover, in financial audits, auditors will tend to judge the transactions being ‘correct ‘or ‘incorrect’, ‘legal’ or ‘illegal’, so the criteria the auditors used is relatively clear and fixed. However, for performance audits, the criteria is chosen is normally open and sometimes, formulated by auditors. In spite of above mentioned differences, in audit practices, the line between these two types of audit is not always clear. For instance, the audit of a financial management system can be both a process in traditional audit and performance audit. Practical examples from some SAIs also show the same result. Comparing Performance Audit with Performance Evaluation Both performance evaluation and performance audit are viewed closely related as external forms of analysis and assessment of the programs or organizations. Performance evaluation is a systematic study of how well a program or policy is working and what can be done to improve its results. It is typically commissioned for the purposes defined by the commissioners to provide in a program management cycle. In recent years, the program or policy evaluation is deemed as an important work for a SAI under a general heading of the performance audit, according to the study result of a working group on program evaluation, ‘it seeks to analyze the relationship between the objectives, resources, and results of a policy or program.’ GAO of the US defined four common types of program evaluations in performance audit, which are process evaluation, outcome evaluation, impact evaluation and cost –benefit cost- effectiveness evaluations. PERFORMANCE AUDIT IN CHINA History of Government Audit in China The auditing supervision system in China can be traced to the beginning days of the dynasties. As early as Western Zhou Dynasty, about 3,000 years from now, an official position named as Zaifu was established with the function of performing audit duties and regarded as a rudimentary form of auditing in China. In modern China, after the 59 years after the founding of People’s Republic of China, the audit work in China went through two different stages. First stage was from 1949 to 1982. No formal and independent audit institutions were established in the first 30 years. The supervision of state financial revenues and expenditures was mainly conducted by internal supervisory bodies of Departments of Public Finance. During that period, the central government and some local governments set up audit institutions within the financial departments and assigned audit personnel to carry out the audit work. However, it was not long that the financial inspection institutions. The second stage started with the provision of formal audit supervision since 1983. The full scale implementation of reform and open-up policy called for efforts to strengthen the supervision on financial administration, establish and improve economic supervision mechanisms. In December 1982, the 5th Plenary Session of the 5th National People’s Congress adopted the resolution to introduce an auditing system in China. The new Constitution made a general provision for the role, mandate, basic principle and administrative system for the audit work. In September 1983, the National Audit Office of the People’s Republic of China (hereinafter referred to as the CNAO) was established. Local governments at all levels above county level also set up their local audit institutions in succession. The Audit Law of the People’s Republic of China was formally promulgated in August 1994, which was an important milestone in the audit legal system building. An audit supervision system with Chinese characteristics was built up. Since the establishment of the audit institutions, audit supervision made great contribution to the rigorous enforcement of financial and economic disciplines and has played an irreplaceable role in facilitating healthy development of the national economy, promoting the building of a clean government. As the supreme audit institution of China, the CNAO is a department of the government and directly under the leadership of the Premier. ‘Its main duty is to formulate the audit strategy, organize and administer audit work nationwide and reports its work to the State Council. Local audit institutions, under the dual leadership of the administrative heads of their corresponding level governments and the audit institutions at their next higher levels, organize and manage the audit work within their jurisdiction. Their audit work is mainly under the direction of audit institutions at the next higher levels, and they are legally required to report to their corresponding level governments as well as the next higher level audit institutions in keeping with the principle that independence is an indispensable feature of a successful audit.’ Audit directly conducted by the CNAO covers the following areas: (Audit Law, Article 18 to 25) ‘ Under the leadership of the Premier of the State Council, exercise supervision through auditing over the implementation of the budget of the Central Government as well as other revenues and expenditures, and submit audit reports thereof to the Premier; Revenues and expenditures of the Central Bank, assets, liabilities, profits and losses of central monetary institutions; Carrying out audit supervision over the financial revenues and expenditures of public institutions of the State and other public organizations using fiscal capital Revenues and expenditures of central government owned enterprises and enterprises where state assets dominate or predominate; Revenues and expenditures related to funds managed by relevant departments of the State Council; Revenues and expenditures of projects with loans and assistance from international organizations and foreign governments. ’ During the past 25 years, audit work in China has made great strides forward and scored remarkable achievements. Audit supervision has become an important and indispensable part of the national supervision system. The social impact of audit is becoming steadily stronger. The Rising of Performance Audit in China Vigorously launching performance audit is an important task set by both the Strategic Plan of the Development of Audit Work for 2003 to 2007 and the one for 2006 to 2010. It is a major move for audit institutions to implement the scientific outlook on development, to comprehensively perform their duties in accordance with law, and to vigorously push forward the building of resource-saving- type society, as a response to the summon of the central government. In the history of the CNAO, finding problems of violation of laws and regulations and of embezzlement and corruption is always considered the most important role. However, with the development of social economy and democracy, there is another problem worthy of notice. That is low value for the use of funds and losses and wastes, due to faulty decisions and maladministration .This kind of problem does not often attract too much of the people’s attention. But, in fact, it would bring about much more serious harm than embezzlement and corruption. Take ‘Image Project’ for example, the construction of project would take up a large amount of Funds of public finance, and yet, it is unable able to bring about benefit to the lives of the ordinary people and it also in no way plays a role in accelerating the economic constructions across the whole nation. Actually, it is just a kind of waste of resource According to the statistics of IMF (World Economic Outlook Database, International Monetary Fund, April 2008), until the end of 2007, GDP per capita of China has reached US$2,360. Moreover, in the most vigorous economy developments area, east provinces in China, GDP per capita has reached US$6000, which means this area had crossed the threshold of initial stage of modernization. From the historical perspective of the development of international government audit, US$3,000 GDP per capita represents the stage of rapid development of performance audit practices in the advanced west countries, such as Sweden, United Kingdom, during the 60 to 70s of the 20th century. Such a period is also a time prone to social contradictions and problems and in particular, a crucial time characterized by quick changes in the form of economic growth in the economic system and speedy social reconstruction. The Chinese government is making great efforts in self-improvement and strength public administration. Accountability and performance are the key elements and areas of the concern in the concept of modern public administration. It has been aware that the work and accomplishments of the government still fall somewhat short of what circumstances require and the people expect. The functions of government have not been completely transformed and public administration and public services are still weak. Some government departments have been overlapping responsibilities, their powers and responsibilities are not well matched, some try to shirk their responsibilities, and their performance is poor. The problems of formalism and bureaucratic behavior are fairly common, and fraud, extravagance and waste are quite serious. Oversight mechanisms and checks on government authority are not strongly expected. Performance audit is also the inevitable necessary outcome in the promotion of democracy and the rule of law. The citizens are more and more concerning the public administration issues, and paying more attention on the transparent and efficiency on the use of public fund. As an independent oversight institution, the CNAO was attached with great importance on the supervision of the shifting of government functions to a more energetic public management and social services, and the gradual transformation of the government from the traditional mode characterized by managing everything by itself, to a government with limited functions, which is more transparent and accountable and service-oriented. Current Status of Performance Audit in China The Article 1 of Audit Law, which came into effect on 1 June 2006,gave the legal authority of audit institutions for the implementing of performance audit. It says ‘Law is formulated in accordance with the Constitution, with a view to strengthening State supervision through auditing, maintaining the fiscal and economic order of the country, improving the efficiency in the use of government funds, promoting the building of a clean government and ensuring the sound development of the national economy and society.’ (Audit Law, Article 1) However, even before the promulgation of the new amended audit law, the performance audit practices have existed in China since the beginning of 90s of twentieth century: The first stage is from the beginning of 90s to the middle of it. During that time of period, the performance audit was mainly carried out for the performance outcomes of state- owned enterprises. According to statistics, in 1984, the very next year the audit insinuations at all levels were formed, during the process of traditional financial audits for 1263 enterprise, economy and efficiency of these enterprises draw attention of the auditors. Among the financial impact of the auditing findings of 3 billion RMB Yuan, nearly 1 billion was caused by the less economic and efficient use of funds. It was stated in the Annual National Audit Work meeting in 1991 that ‘audit institutions at all levels should identify some large- or medium- sized stated-owned enterprises as regular auditees. The audit scopes not only include the truth and fairness of financial revenues and expenditures, but also extend to the test of internal control and performance outcomes. Proper audit evaluation should be made to improve the economic efficiency’ (The Memo of Annual National Audit Work Meeting, 1991). Statistics show that during the ten years after the formation of CNAO, the total financial impact of the performance audit to these state- owned enterprises totaled to 21.1 billion RMB Yuan. From the middle of 90s, the performance audit in China turned to a brand new stage. At this stage, the audit scope shifted from the state-owned enterprises to the major investment projects funded by the government. The emphasis of the audits is put on the economic benefits to the efficiency and effectiveness of these projects. During this time, the performance audit practices were conducted during the audit of major investment projects such as the project of Conversion of Farmland to Forest, the Fund Use of Migration in Three Gorges Reservoir Area, and the Construction of Airports. With the implementation of performance audit methodology, it was not only the problems but also the root causes of these problems were revealed, which had a profound impact in the society. The criteria on the selection of audit topics are: The projects which are heavily invested by the government and great attention were paid by the national congress and the taxpayers. The availability of the resources in terms of the competences of auditors and budget; The timeliness which are closely relevant to the current public administration reform. As well, audit institutions, in accordance with the relevant regulations of the State, carry out supervision through auditing the principal leading persons of government departments and of other units as to compliance about the financial revenues, expenditures and the economy, efficiency and effectiveness of relevant economic activities of their districts during their terms of office. This is a type of comprehensive audit which integrates the compliance and performance audit. From January to November of 2007, the total input in terms of human resources in audit institutions at all levels had amounted to one quarter of the total, which is ten percent higher than the same period of last year. Among the 30 audit projects launched by the CNAO, half of them were performance audit projects, which covered the major infrastructure investments at a national level such as South-to-north Water Transfer Projects, special funds on Disaster Rescue, and projects financed by foreign governments and international agencies. Besides, Performance evaluation is also integrated in the traditional audit areas, such as budget implementation audit. Hereby, the volume of performance audit work amounted to two thirds of the total of the CNAO, also showed a ten percent rise in comparison to 2006. (The Memo of Annual National Audit Work Meeting, 2008) The focuses of these performance audit projects are not only to disclose the improper policy decisions, the waste in public expenditures and infrastructure projects, but also to reveal the details in information security, the quality of constructions, environmental and ecological protections. Only within the 11 months from January to November in 2007, the financial impact on waste amounted to 27.1 billion RMB Yuan, and accordingly the investment on construction was reduced by 29.1 billion RMB Yuan. CURRENT SITUATION OF PERFORMANCE AUDIT IN UK, USA, CANADA AND SWEDEN With the intent of giving a picture of the performance audit framework of the above four countries and making a comparison with Chinese National Audit Office, the performance audit mandates, the audit scope, the resources employed and the audit criteria deployed of and by these SAIs will be investigated in this part. Performance Audit in UK The National Audit Office (NAO) of United Kingdom has existed in its present form since 1983, but the public audit function in United Kingdom central government has a much longer history and used to be taken by the former Exchequer and Audit Department. NAO is independent from the government and works on behalf of the Parliament and the taxpayers to hold government to account for the utilization of public funds, provide independent analysis and assurance to Parliament and to help to improve public services performance. In UK, a value for money examination is defined as ‘the assessment of performance, identifies good practice and recommends improvements to economy (keeping costs down), efficiency (getting more output for what is spent) and effectiveness (delivering the desired results)’( Annual Report of NAO, 2008, P10), that is ‘3 E’ audit. Performance audit practice has a long history under the instruction of the Parliament, especially, the Committee of Public Accounts, however, until 1983, no statutory authority was given to this new type of audit. In 1983, performance audit has been established as a distinct form of audit through National Audit Law, which gave a new foundation for the new National Audit Office’s value for money audits. The major value for money reports produced by NAO focuses on how specific government projects, programmes and activities have been implemented. They examine the way policies have been put into effect and assess whether that represents value for money for the taxpayer. Just like Office of Audit General of Canada, no comment should be made on the policy itself. The topics under examination are identified by monitoring and analysing risks to value for money across the sheer range of government expenditure. NAO also try to keep our performance study topics flexible to accommodate emerging issues. Besides, proposals from Members of Parliament and in particular from members of the Committee of Public Accounts are also been taken careful account. Each year, around 50 values for money reports are delivered and investigated to the Parliament and the Committee of Public Accounts. ‘In 2007, NAO produced 60 value for money report, and the verified financial impacts of these reports amounted to  £656 million, an increase of  £74million over last year, which also representing a return of over  £9 for every  £1 expenditure of running the National Audit Office. ‘(Annual Report of NAO, 2008, P4) Ultimately, it is for the Comptroller and Auditor General to decide which studies should be undertaken. In terms of fund resources, about a quarter of the NAO budget, which amounted to  £25.2 million, was spent on value for money audit, delivering the main programmes of assurance to the House of Commons. In terms of human resources, 238 of staffs, out of the total 845, are employed for the value for money audit purpose. Sustainability was also a feature of other reports during the year. The report on the Thames Gateway disclosed that the Government’s vision for high quality, low carbon footprint, and sustainable developments in the region had not yet been translated into clear objectives, local strategies or developed plans. Performance Audit in USA The Government Accounting Office of United Stated was established in 1921. GAO is an independent, nonpartisan, professional services agency in the legislative branch working for the Congress, and commonly known as the ‘audit and investigative arm of the Congress’ or the ‘congressional watchdog’. GAO examines how taxpayer dollars are spent and advise lawmakers and agency heads on ways to make government work better. After World War II GAO began to perform more comprehensive audits that examined on only the financial compliance but also the economy and efficiency of government operations. By the 1960s, GAO had begun to perform the new type of audit, performance audit, which aimed to examine whether government programs meets their objectives. In 1970, the Bureau of the Budget and GAO agreed to establish government auditing standards. In 1972, the Comptroller General issued the first edition of the Standards for Audit of Governmental Organizations, Programs, and Activities Functions, which was known as the Yellow Book. In this yellow book, GAO decided to extend its audit scope to performance audit, and defined its audit goals as: check the financial activities and their compliances with current laws and regulations; the economy and effectiveness of administration works; Furthermore, their effectiveness in reality. During the last 20 years, GAO has sought to improve accountability by alerting policymakers and the public to emerging problems throughout government. Effective July 7, 2004, the GAOs legal name changed to the Government Accountability Office. The change better reflects that GAO has become the modern professional services organization. The mission of GAO is ‘to support the Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people’. Not like SAI in other countries, GAO is a legislative branch agency, so it is exempt from many laws that apply to the executive branch agencies. However, it generally obeys the spirit of many of the laws, including Federal Managers’ Financial Integrity Act, the Government Performance and Results Act of 1993, and the Federal Financial Management Improvement Act of 1996. The Federal Managers’ Financial Integrity Act emphases ongoing evaluations and annual reports to assure the adequacy of the internal accounting and administrative control of each agency. For the seeking of improving public confidence in federal agency performance, the Government Performance and Results Act 1993 requires that ‘federally funded agencies should develop and implement accountability systems based on performance measurement, including setting goals and objectives and measuring progress toward achieving them’. The Federal Financial Management Improvement Act 1996 stresses on ‘improving federal financial management by requiring that federal agencies implement and maintain financial management systems that comply with the requirements of federal financial management systems, applicable federal accounting standards, and the U.S. Government Standard General Ledger.’ In later years, GAO gave the ‘yellow book’ a more concise title, Government Auditing Standards, and updated periodically. In the latest revision of the auditing standards in December 2007, it emphases on ‘enhancing performance audit standards that elaborate on the overall framework for high-quality performance auditing, including reasonable assurance and its relationship to audit risk, and the levels of evidence used to support audit findings and conclusion. GAO performs a series of oversight-, insight-, and foresight-related engagements, a vast majority of which are conducted in response to congressional mandates or requests. GAO’s audit scope includes financial and management audits, evaluations of federal programs and performance, policy analyses, legal o

The Case for Introducing a Property Tax, Collected at Local Government

I propose that an annual residential property tax be introduced and collected at central government for an introductory period with a view to control being handed over to local government and the revenues generated by the tax to be used solely for local publicly provided goods. But for this to be an efficient and effective method of funding local authorities and not adversely affect the balances of the exchequer there needs to be an overhaul as to how local authorities are currently funded and run. Introducing a property tax will hopefully broaden the tax base and go some way to overhauling how the tax system works in Ireland and how local authorities are funded. Rationale for a residential property tax in Ireland Stability There are many reasons in support of a residential property tax. Firstly, it will provide a stable and less volatile income for the exchequer, as is the case with a transaction such as stamp duty, and generally improve macroeconomic stability. The tax income collected by stamp duty made a huge contribution to the exchequer, but as we can see from Fig 1.1, it tended to fluctuate, making it more difficult to budget long-term and susceptible to market forces, as is the case currently. A â€Å"recurring annual tax is less economically distortionary than the imposition of tax on either income or capital† (TSG 09/07) and a more reliable and stable tax income achieved from a proposed residential property tax would help with investment planning, as an â€Å"over-reliance on expenditure and transaction taxes has resulted in tax revenue dropping more quickly than (nominal) GNP† (Commission on Taxation Report 6:2.2). As we can see from the data contained in the ‘Commission o n Taxation Report 2009’ (Fig 1.1), revenues from sta... ...t such scenarios and ensure the equitable nature of the tax is maintained and â€Å"serious administration and avoidance problems arise when rates differ between jurisdictions† (McDowell 1988). Bibliography Research Papers McDowell, M. 1988. University College Dublin, Department of Political Economy. Financing Local Authorities: The Questionable Viability of a Local Property Tax. Belfield, Dublin 4, Ireland. Gurdgiev, Dr.C. 2009. Trinity College, Dublin. Macroeconomic Case for a Land Value Reform in Ireland. Dublin 2, Ireland. Reports Tax Strategy Group. 2009. Property Taxation. Dublin. Ireland Commission on Taxation. 2009. Report 2009. Dublin, Ireland: Stationary Office Online Resources Collins, S. 2011. Property Tax Brought Forward. The Irish Times, 21st December. Available at: http://www.irishtimes.com/newspaper/breaking/2011/1221/breaking6.html

National Westminster Bank Essay -- Business and Management Studies:

National Westminster Bank 1. Introduction The purpose of this report is to analyse the case â€Å"National Westminster Bank† (David Woodgate and Nigel Slack, 1992), in order to identify any existing and potential problems, then after careful consideration recommend possible courses of action to rectify them. During the review of the organisation described in the case, the key issues will be identified and then related to relevant theory. Analysis will then be made of all relevant factors and recommendations will be made after consideration of all factors. Overview of the Case The case study to be analysed focuses on the St James’s Square branch of the National Westminster Bank in London’s West End. The case gives a clear and concise representation of the bank’s structure giving detailed descriptions of the all the employees roles and functions and an organisation chart. The focus is then applied to the Records Section and account opening procedure, which is where the problems are found and complaints have been registered. The results of a survey are summarised in the case to show the apparent level of customer dissatisfaction with the account opening procedure, the importance of such factors are then highlighted with a brief description of the level of competition within the banking industry. The views of are also considered and suggest areas where current systems may be failing the organisation. 2. Problem Key Issues The location of the bank in St James’s square is both a blessing and a burden to the organisation. The sophisticated clientele resulted in the bank being the most profitable in its region, yet they also expected an extremely high level of customer service. This high level of expectation from the customers resulted in any lapses in service being highly scrutinised. The key issues to be addressed within this branch occur in or around the process of opening accounts which is the responsibility of the Records Section, they are as follows:  · Customers joining the wrong queue and requiring redirection because the enquiries desk was â€Å"neither well positioned or signposted†.  · Competition is â€Å"tough† within the banking industry, particularly in this branch’s immediate vicinity.  · 36 per cent of customers felt formalities were not properly explained.  · 76 per cent had not received the sta... ...nt a new system in the Records Section. After consideration of alternatives it is apparent that it would be possible and practical for the organisation to do this without major disruption to the organisational structure. 5. Recommendations The main recommendation from the findings in this report is for the St James's Square branch to implement a cell layout in order for the Records Section to handle its workload. This would enable them to carry out all their tasks much more efficiently and fulfil its duties while maintaining customer satisfaction. To implement such a system the bank will need to employ a process of windows in which customers are able to come in and open accounts or to arrange appointments on the phone. Possible drawbacks with such a service would be that customers would not be able to open accounts at their convenience and may become dissatisfied with this process but the quality of product they would receive is likely to be much improved. --------------------------------------------------------------------- [1] Statistics derived from a survey the branch carried out in 1989 on customer's views of their account opening procedures.

feminaw Kate Chopins The Awakening - Edna Pontellier, A Woman Ahead of her Time :: Chopin Awakening Essays

A Woman Ahead of her Time in The Awakening  Ã‚   When she published The Awakening in 1899, Kate Chopin startled her public with a frank portrayal of a woman’s social, sexual, and spiritual awakening. Because it told its particular truth without judgment or censure, the public disapproved. The idea of a true autonomy for women, or, more astounding yet a single sexual standard for men and women — was too much to imagine. Kate Chopin’s presentation of the awakening of her heroine, Edna Pontellier, her unblinking recognition that respectable women did indeed have sexual feelings proved too strong for many who read her novel. Love and passion, marriage and independence, freedom and restraint these are themes realized in this story. When Edna Pontellier, the heroine of The Awakening announces â€Å"I would give up the unessential; I would give my money, I would give my life for my children; but I wouldn’t give myself† she is addressing the crucial issue of winning of a self, and the keeping of it. But when Edna Pontellier, raised in Presbyterian propriety and a mother of two sons, responds to another Alcà ©e, Chopin, the public thought, had gone too far. â€Å"I am no longer one of Mr. Pontellier’s possessions to dispose of or not† she tells the young man she loves: â€Å"I give myself where I choose. † Twenty-eight, comfortable in a marriage to an older man involved with his business life in New Orleans, Edna has never settled into the selfless maternal mold of the other women who summer at Grand Isle to escape the disease and heat of the city. She begins a journey of self-discovery that leads to several awakenings: to her separateness as a â€Å"solitary soul,† to the pleasures of â€Å"swimming far out† in the seductive sensuously appealing sea, to the passions revealed in music, to her own desire to create art, to a romantic attachment to a young man, to living on her own, to sexual desire. Robert, the beloved, honorably removes himself to escape entanglement; Alcà ©e, a recognized womanizer and rake, elicits the sexual response. Chopin creates a circle of symbolic characters about her heroine: a devoted wife, an embittered spinster musician, a dour and disapproving father, an understanding doctor, empty headed pleasure seekers. Edna veers between realistic apprai sal of her place in the world and romantic longing for Robert, between enjoying the sensual pleasures with Alcà ©e and practically removing herself from her husband’s control.

Role of Material Culture in Contemporary Graphic Design

This survey explores the function of material civilization in humanistic disciplines and design category at colleges in Singapore. Normally, pupils in a modern-day in writing design category face many troubles peculiarly in synergistic creative activity of humanistic disciplines and design. Basically, this survey tends to place and analyse the advantages of utilizing material civilization in a modern-day in writing design category. Furthermore, this paper besides attempts to plan an effectual course of study that will fulfill the demands of utilizing material civilization in a modern-day in writing design category. Concurrently, in writing design schools today face ever-increasing demands in their efforts to vouch that pupils are good equipped to come in the work force and voyage a complex universe. Research indicates that material civilization can assist back up larning refering civilization and past histories, and that it is particularly utile in developing the higher-order accomplishments of critical thought, analysis, and scientific enquiry. But the mere presence of material civilization in the schoolroom does non guarantee their effectual usage when it comes in adding cogency and substance to graphic design survey. This survey explores the assorted ways material civilization can be used to better how and what pupil learn in the schoolroom peculiarly in originative design and humanistic disciplines. Furthermore, this paper pointed out the usage of material civilization as an effectual acquisition tool in analyzing past history and civilization is more likely to take topographic point when e mbedded in a broader instruction reform motion that includes betterments in instructor preparation, course of study, pupil appraisal, and a school ‘s capacity for alteration. In this survey, the research worker investigated several variables that may act upon the development and advancement of pupils in different modern-day in writing design categories at colleges of Singapore. These included perceptual experiences of job trouble, originative designing, value of art, and quality of work. The research worker believes that enabling the pupils to utilize material civilization aided by the process in in writing design will ensue in effectual acquisition and apprehension in originative design and provides quality design and art. This research will analyse and look into the function of material civilization and personal perceptual experience of the pupils in Singapore. This shall include a treatment on the positive and negative variables related to material civilization and modern-day in writing design, an analysis of public presentation of the pupils in school in relation to material civilization was besides conducted. Particularly, the research will concentrate on analyzing the function of material civilization in modern-day in writing design provided by the school instructors/administrators. Basically, the consequences of the survey will take the research worker to the development and invent an effectual course of study in humanistic disciplines and design with regard to material civilization in in writing design.Problem StatementThis research worker finds the necessity for a survey that specifically tackles the effects of material civilization in modern-day in writing design at Colleges in Singapore. Spec ifically, this survey intends to research the important impact of this stuff to the Colleges in Singapore that are related in modern-day in writing design. It will show the public presentation of the pupils by placing failings and inefficiencies and urging solutions. Basically, the job of this survey is about conventional methodological analysis in learning which used a dry lector is truly dull and takes a batch of clip to complete a modular or course of study of each subject depending on lector capablenesss, accomplishments, handiness, temper and pupil indulgent of what their idea. That is non effectual for pupils to acquire an effectual manner to larn, there is a demand to acquire a new and effectual attack since material civilization may now touch the cultural and historical value of a certain art or design. The intent of utilizing material civilization in a modern-day in writing design category is to develop a better acquisition than conventional method in colleges but through the early opposition, it emphasized their ability to appreciate art and larn it cultural and historical value execute the complex undertakings needed in modern-day in writing design. Through material civilization pupil can develop a bond and apprehension of one ‘s traditional civilizations that motivate ocular communicating pupils to make strong cultural individuality in writing design. Furthermore, this survey will seek to reply the undermentioned questions: Can apprehension of one ‘s traditional civilizations motivate ocular communicating pupils to make strong cultural individuality in writing design? Can material civilization attention deficit disorder cogency and substance to graphic design survey?AimThis survey seeks to understand to the full how pupils ‘ consciousness of their traditional civilizations might be the factor that motivate them to research and research their civilizations as a in writing design subject.HypothesissThis paper will work on the undermentioned hypothesis: Material civilization in in writing design category in colleges dramas important consequence to the pupils ‘ consciousness of their traditional civilizations. Material civilization in in writing design category in colleges has important consequence to the memory keeping of the pupils when it comes in analyzing traditional civilization. Since it is exciting, disputing and merriment to utilize, so it encourages pupils to analyze the material civilization once more and once more. Material civilization has important consequence to the larning betterment of the pupils since it attaches to one ‘s traditional civilization.Definition of Key FootingsGraphic Design- Graphic Design is the procedure and art of uniting text and artworks and pass oning an effectual message in the design of Son, artworks, booklets, newssheets, postings, marks, and any other type of ocular communicating ( hypertext transfer protocol: //www.geemultimedia.com.au/glossary.asp ) . Material Culture- Material Culture is a term frequently used by archeologists as a non-specific manner to mention to the artefacts or other concrete things left by past civilizations. An archaeologist therefore can be described as a individual who surveies the material civilization of a past society ( www.encyclopedia.com ) . Art- Art is the procedure or merchandise of intentionally set uping elements in a manner to impact the senses or emotions. It encompasses a diverse scope of human activities, creative activities, and manners of look, including music, literature, movie, sculpture, and pictures ( www.encyclopedia.com ) . Education- Education encompasses the instruction of specific accomplishments, and besides something less touchable but more profound: the conveyance of cognition, good judgement and wisdom. One of the cardinal ends of instruction is to leave civilization across the coevalss socialisation. ( www.encyclopedia.com ) Knowledge- Knowledge includes, but is non limited to, those descriptions, hypotheses, constructs, theories, rules and processs which to a sensible grade of certainty are either true or utile. ( www.encyclopedia.com ) School-A school is a type of educational establishment. The scope of establishments covered by the term varies from state to state. ( www.encyclopedia.com )Reappraisal of LiteratureWorld history has witnessed the birth, development, and accomplishments of the most gifted people. These people have their distinguishable gifts and country of command – literature, political relations, humanistic disciplines, scientific discipline, and so forth. Still, much of their success can be traced back to the sort of life and personality they had. Childhood experiences, support from people around them, environmental influences and personal motives frequently determine how a talented individual makes usage of his innate abilities to go an of import figure in his chosen field of expertness. The universe of humanistic disciplines is one of the most interesting subjects of survey. This field normally includes some of the most curious people who can show their personalities through alone pictures, sculptures, and drawings. Art instruction is culturally identified as a capable country that enables pupils to utilize their imaginativeness and creativeness to bring forth pieces of graphics from a broad assortment of stuffs. This designation may besides include the survey of celebrated creative persons and their well-known graphics ( Oliver, 2010 ) . On the other manus, the cultural individuality is constructed through assorted marks and symbols that the civilization property to art instruction. Symbols include art devising stuffs ( The Culture of Education in the Visual Arts, 1999 ) . These stuffs that are attached to one ‘s civilization were known as â€Å" material civilization † . Material civilizations are going known to the instructors in modern-day in writing design because of its motivational consequence to their pupils in analyzing civilization and art. In in writing design category, art symbol with regard to stuffs are important. An illustration of art instruction symbols are the assortment of medias- both two and three dimensional that are used to exemplify capable affair. In add-on to more practical symbols of art instruction are the human-centered symbols which may include linking with creative persons and their work, both modern-day and historical ( The Culture of Education in the Visual Arts, 1999 ) . The art and trades around communities, in shops and on postings will ever be a symbol of a contemplation of art instruction ( The Culture of Education in the Visual Arts, 1999 ) . Another aspect of making a cultural individuality is to reflect on the cultural rites that are frequently associated with art instruction. The most evident rites include the assorted procedures that are employed to do art. It is of import to retrieve that such rituals/processes are influenced by the geographical location of the school territory ( Oliver, 2010 ) . Another cultural rite attributed to art instruction is the physical presentation that the art instructor must supply for pupils in order to learn them specific techniques. This presentation frequently includes safety safeguards as rites that the pupils will so purely employ to make art without aching themselves with the tools in the devising ( Oliver, 2010 ) . Other ritual distinctive to art instruction is the pattern of reviewing pupils ‘ art work, frequently done by the whole category in order to supply constructive feedback and unfavorable judgment of the finished piece of art. One concluding rite that should be imperative to an art instruction plan is category field trips to museums, galleries, and creative persons ‘ studios that connect the acquisition of art in the school to really sing art in the community ( The Culture of Education in the Visual Arts, 1999 ) . It is of import to link these cultural rites and symbols of art instruction to non merely demo how they produce a cultural individuality, but besides organize a sense of societal solidarity among pupils, instructors, and communities ( Oliver, 2010 ) . The ocular humanistic disciplines or the in writing designs are humanistic disciplines that we see. It has its ain language-the linguistic communication of feelings, emotions and thoughts without words. We could detect the universe outside and inside us through ocular humanistic disciplines. The ocular creative person through mute can pass on with us when he creates ocular work of humanistic disciplines like painting. Paintings and plants of art in general are meant to travel us, particularly in ways that words frequently ca n't. Graphic designs inspired by stuff civilization play a major function non merely in academic intents but besides in wellness and Medicare related facet and in the community every bit good. It develops the intelligence and the overall personality of the pupils. Furthermore, in writing designs inspired by stuff civilization besides provide meaningful self-expression of all pupils. It is used in therapy processs for helping kid development. It assists in educating handicapped kids, particularly those who are unsighted and have hearing jobs. And eventually, ocular humanistic disciplines besides help in edifice communities and mural undertakings. In analyzing in writing designs inspired by material civilization, it shows that ocular humanistic disciplines and cultural individuality are related. The cultural individuality is constructed through assorted marks and symbols that the civilization property to art instruction.MethodologyThis subdivision of the research proposal discusses the meth ods to be used. This illustrates the method of research that identifies its pertinence. Likewise, the subdivision illustrates how the research was to be implemented and how to come up with relevant findings. Furthermore, this methodological analysis portion of the research underwent into several phases. In the research design, the research worker collected informations from pupils and instructors in some Colleges in Singapore that are utilizing material civilization in their in writing design category. At the clip of informations aggregation, the research worker gathered and amount upped the informations acquired from these resources. Study Puting In conformity to the end of this survey i.e. to look into the function of material civilization in modern-day in writing design, the research worker decided to carry on the probe in 10 Colleges in Singapore. Basically, in these 10 chosen schools in Singapore, a random sample of 10 pupils each will be chosen. The pupils to be included should be familiar to graphic design and material civilization. Research Design By and large talking, there are two research places, frequently call paradigms, which research workers can take from. The first is the quantitative paradigm in which research worker efforts to understand causal relationship of bing phenomena or efforts to spot the cogency of the theory in a peculiar societal context ( Creswell, 1994 ) . And since one of the intents of this survey determine the function of material civilization in modern-day in writing design, the quantitative research place is taken here because it is appropriate for the research intent. Aside from this, the 2nd attack, called the qualitative paradigm, is non chosen. Actually, as indicated in the paper of Daymon & A ; Holloway ( 2002 ) , the qualitative design the research worker assumes this place and efforts to understand a peculiar societal phenomenon by utilizing the histrions ‘ frame of mention. In add-on, informations are presented non in numerical signifier but in existent words which is in contrast to the purpose of this research. There are few research schemes that frequently used for carry oning research such as study, instance survey, action research, Ethnography etc. Harmonizing to Yin ( 2003 ) , there are three conditions to be considered for taking an appropriate research scheme i.e. : The type of research inquiry The extent of control an research worker has over existent behavioral events. The grade of focal point on modern-day as opposed to historical events From the paper of Saunders, et Al. ( 2007 ) , study attack frequently uses questionnaires to roll up a big sum of informations from a ample population in a extremely economical manner. Therefore, the study attack is normally able to use a more representative sample among a monolithic population for the survey, seeking to accomplish generalisibility of the consequences. The instance survey, nevertheless, harmonizing to Denscombe ( 1998 ) , is an probe that focuses on elaborate, in-depth descriptions and analysis of one or a few administrations. This attack is usually use to research the phenomenon by in-depth informations gained in the research context. This implies that the research consequences gained by instance survey can non be generalized to a larger population due to that the probe scope is limited. By sing this restriction of instance survey attack, the research worker opted to take the study method. Population and Sampling Plan The sample size consists of pupils, who are the logical key source related closely to the issue under probe, every bit good as the instructors totaling to 10 topics. There is no ground to believe that 10 instructors is non a big adequate sample size because ultimately it is this person who works straight with the issue and instructors has the most intimate cognition of the topic. Basically, the study respondents are asked sing their perceptual experience towards material civilization and in writing designing and pupil ‘s public presentation. In kernel, Guilford & A ; Fruchter ( 1973 ) argued that in taking sample sizes, the Slovin ‘s expression should be considered. Therefore, in choosing the sample size ( 100 pupils ) in this paper was identified by Slovin ‘s expression. The Slovin ( 1960 ) expression is given as: Where: e= needed mistake border ( percent demand for non-precision due to the usage of the sample as an option of the population ) . N= size of population n = size of sample Data Collection Procedures Yin ( 2004 ) provides six different beginnings of informations aggregation that is normally used in instance survey methodological analysis, which include certification, archival records, interviews, direct observation, participant observation and physical artefacts. The information aggregation method uses study and interview that is to take topographic point with the pupils and instructors, as these are the closest people working with the topic under examination here – Material civilization – and should function as the key source. In add-on, pupils are besides surveyed to understand how they feel about the usage of material civilization in their in writing design category since the instructor may supply colored information, nevertheless accessing the pupils is capable to the permission of the instructor who acts as the gatekeeper. If appraising the pupils is possible the study that pupils will make full out will be left on the instructors ‘ desk where they can make full it out and return it to a bead box in a closed envelope without a name or other placing information. The inquiries for the employees are created after a thorough reappraisal of literature. For certification that refers to secondary information about the material civilization and in writing designing, such considerations have been taken to cut down concerns as they would otherwise refer to bias or the dependability and cogency of the findings. Trusting on certification are used even if the pupils do take part since it strengthens the findings further ( Yin, 2003 ) . Documentation specifically includes public presentation studies and records, or books and journal articles discoursing material civilization and in writing design. Accessing of the instructor is traveling to take topographic point by first, directing the school an lineation of the survey and ethical content signifiers and arrange meeting, through the telephone or MSN given geographical restraints, to explicate what it is the research wishes to make and how it will profit the organisation. Ultimately, what the research worker wants to make is spot how preparation is able to increase pupils ‘ public presentation and the mechanisms that school in Singapore has in topographic point to guarantee this. Executing the above measure is utile since the gatekeepers are traveling to desire to protect the involvements of their pupils and the organisation ( Holloway & A ; Walker, 1999 ) . Overall, the attack above is based on dialogue, which as research workers note, â€Å" Access is negotiated and re-negotiated throughout the research procedure † ( Gubrium, & A ; Holstein, 2001, p. 301 ) . The instructor was besides assured that confidentiality – by non let go ofing information that they do non desire to be released — and namelessness – by utilizing anonym for pupils, participants and scenes — will be secured ( Daymon & A ; Holloway, 2002 ) . It is non unreasonable for the instructor to take part in the survey given the stairss executed above which are suggested by research methodological analysis practicians. Finally, research inquiries are based from the literature as is suggested by research methodological analysis practicians. Datas Analysis To find the perceptual experiences of the pupil respondents refering to material civilization and in writing design, the research worker a set of guide inquiries for the interview and prepared a questionnaire. A non-threatening questionnaire in nature that can be completed within 30 proceedingss are considered. The respondents graded each statement in the survey-questionnaire utilizing a Likert graduated table with a five-response graduated table wherein respondents are given five response picks. The tantamount weights for the replies are: When the full information consumer responses have been collected, the research worker used statistics to analyze it ; and was assisted by the SPSS in coming up with the statistical analysis for this survey. For the inside informations gathered from diaries, an rating was drawn in order to place the function of material civilization to modern-day in writing design. Furthermore, this research will use the several statistics in order to find the differences between their perceptual experiences towards the impact of material civilization on pupil ‘s public presentation and art grasp. As stated above, the research worker was aided by the Statistical Package for the Social Sciences ( SPSS ) in the devising and creative activity of the statistical analysis for this survey. SPSS is one of the mainly and extensively accessible and powerful statistical package bundles that has a extended scope of statistical patterns, which permits a research worker to sum up information ( e.g. cipher standard divergences and agencies ) , identify whether there are major differences between groups ( e.g. , ANOVA & A ; t-tests ) , observe relationships among variables ( e.g. multiple arrested development & A ; correlativity ) and graph end product ( e.g. line graphs, saloon charts, pie chart, etc. ) ( Sauders, Lewis & A ; Thornhill 2007 ) .Reasoning RemarksSignificance This survey will be a important enterprise in advancing civilization consciousness among in writing design pupils. This survey will be good to future leaders. By understanding the demands of the pupils and the benefits of quality instruction, these practicians will be assured of a larger advancement public presentation. Furthermore, this research will supply recommendations on how to value pupils as they are taking a big portion in the overall public presentation of the school quality instruction. This survey would besides be of aid to those school and market scientists who are interested in happening out the societal deductions of the roar and the flop stages of the school industry. Furthermore, pedagogues can derive from this survey, as they find the connexion between how they have designed their course of study and what are the existent demands of the citizens. In that manner, they would be able to do immediate alterations, if necessary, or continued betterment of their plans, through farther surveies. Furthermore, it is hoped that this survey would assist the pupils to better acquisition and grasp accomplishment through Material civilization in Art and Design at colleges in Singapore because Material civilization has many advantages/effectiveness such as keeping and motivational factors in conformity to the tilting behaviour of pupil. Therefore, pupil can travel profoundly into each subject countries they need to larn without lector engagement because material civilization is related to the history of the humanistic disciplines they are comprehending. Furthermore, this paper introduced of import alterations in our educational system and gives a immense influence to the manner we communicate information with pupils. It would do them as an active participant in their ain acquisition procedure, alternatively of merely being inactive scholars of the educational content. Apparently, this research besides hoped can provides an chance to derive a greater apprehension of the factors that impact on the pupils ‘ experiences of material civilization in larning procedure. Finally, this survey would profit future research workers in the field of the, instruction, humanistic disciplines and design direction, concern and the societal scientific disciplines since it depicts the hereafter of the school industry and its varying effects to many sectors of society. Restrictions This survey will merely cover material civilization as portion of analyzing modern-day in writing design in humanistic disciplines and design for the college pupils in some colleges in Singapore. Basically, this paper will merely cover pupils selected from semester 1, conducted from some colleges in Singapore. As there are legion issues environing the school, this research will chiefly analyze plan development and public presentation advancement. The result of this survey will be limited merely to the informations gathered from books and diaries and from the primary informations gathered from the consequence of the questionnaire study and interview that will be conducted by the research worker. As the research was completed in a comparatively short period of clip other factors and variables are non considered. This might hold an impact on the consequences of the survey. Basically this research survey will enable the research worker to plan a quality course of study that will fulfill the demands of the pupils.