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Annotated Bibliography On Lte Deployment - 3024 Words

IT 377 Graduate research paper LTE deployment in Small cells Submitted by Anuya Prabhu Abstract: With the advent of high technological advancements in the field of telecommunication, it has become necessary to provide full capacity network coverage and high data rates to a user at all places. The research paper will focus on introducing small cells as a solution to the user needs by giving an overview of different kinds of architectures for LTE deployment in small cells and coordination techniques for synchronization between these architectures. The research paper will also include the analysis of mobility between systems working on 3GPP and non 3GPP standards. Mobile operators are working on Network Densification by deploying†¦show more content†¦Assistance with the current macro cell is required to power the small cells and coordinate with internet and radio backhaul and maintaining the Quality of Service (QOS) in the process [1]. Figure 1 LTE deployment in small cells Why small cells? Small cells are beneficial in terms of the following aspects: 1) Coverage: Adding capacity to high traffic areas and extend coverage to hard-to-reach locations and indoor sites. 2) Capacity: Enhancing localized coverage 3) Data offloading: Providing robust 4G LTE coverage to customers in challenging coverage areas Small cells mainly consist of the femtocells, picocells, and microcells. The network can also be known by â€Å"distributed radio technology† which consists of centralized baseband units and remote radio heads. â€Å"Beamformingtechnology (focusing a radio signal on a very specific area) can be utilized to further enhance or focus small cell coverage†. The common factor binding all of these technologies is that all are centrally managed. [13] The range of small is from 10 meters within urban and in-building locations to 2 km for a rural location. Picocells and microcells can also have a range of a few hundred meters to a few kilometres, but femto cells do not have the self-arranging capability. [13] There is need for backhaul to connect the small cells to the core network, internet

Psychology of Perception & Communication †MyAssignmenthelp.com

Question: Discuss about thePsychology of Perception Communication. Answer: Creating emotion The three emotions from Plutchiks wheel Creative process Fear is what drives some of my behavior and so it is critical in my life and its presence is non-negotiable. That is why it has a medium color. For example, fear of diseases makes me maintain high levels of hygiene. Joy takes up a larger portion because it makes a basic part of my life. I always strive to maintain my happiness and that is why it has a bright color. Sadness is also part of me because a lot of things also happen to me that make me lose my morale and thus it has a dark color. Rationale ) This picture shows that my emotions are quite well organized because I am able to decide how and where to display my emotions. I am able to keep myself away from risks and the same time enjoy myself because I can control my emotions strategically. The emotions in this picture reflect the true nature of what goes on in my daily life occurrences. For example, the portion of joy is larger than the rest meaning my life is quite a happy one but is hit with challenges which bring about fear and sadness. Examples of your creativity ) List the six resources of creativity found in people i) Intellectual ability- according to Goldberg (2011), people search for complicated solutions while simple ones are easier to implement and I know that I am able to come up with quick and simple solutions. ii) Knowledge- I am able to analyze problems effectively from their root cause and as a result I am able to come up with possible solutions. Thinking styles- I am able to distinguish between ideas or things that will be helpful to me and those that are a waste of time. iv) Personality- I am not much of a risk taker but I am able to overcome obstacles and work hard to improve myself further. v) Motivation- I am mostly motivated to perform a task I have a clear definition of or a task that has a reward attached on it. vi) Environment-This is the surrounding of a person (Amabile, 2006). For my case, I am in a surrounding where Im free to express my ideas based on my creativity especially since my parents support me very much. ) List examples of each i) One day, we ran short of paint while painting and the only available paint were in halves so I used my intellectual ability and painted the walls systematically so that it would look like a design. ii) I came to notice that my younger siblings were always using abusive language as a result of watching overrated movies so I used my knowledge and made sure they stopped watching them. My thinking styles enabled me to choose my friends wisely and only kept those who added value in my life. iv) My personality enable to strive to improve myself hence I search for side jobs to keep me busy and help me earn income. v) I am always motivated to work in the kitchen because I love cooking and anything concerned with baking. vi) I am a talented artist and most of my friends share the same talent. We are able to help each other because we share the same skills. Personality Traits Analysis Personality trait Indicate your score on given line where 1=weak ; 10=strong Give one specific example for that trait Is trait nature, nature or both Explain why you selected nature, nature or both, and give a specific example O Curious 1 10 I always want to know everything around me even the ones that do not concern me directly. nurture This is because I often find my parents snooping around I think I borrowed it from them. C Well organized 1 10 I am strict with how I place my items and if improperly arranged I get annoyed. nurture This is a trait I have acquired over the years due to good parenting. E Quiet 1 10 I only talk where necessary especially if it is around strangers. nature I have acquired this from my father who is a quiet guy. A Lenient 1 10 I will always let my younger siblings walk scot free after committing a mistake. nature This runs in the family because we are not aggressive people. N Even-tempered 1 10 I can repeat an instruction many times and will not get angry even if they are not followed. nurture I have been taught hot temperedness brings nothing but destruction therefore I maintain a low profile. References Amabile, T. M. (2006). Creativity in context: Update to the social psychology of creativity. Westview press. Goldberg, L. R. (2011). The structure of phenotypic personality traits. American psychologist, 48(1), 26.

Theoretical Foundations For Accounting †MyAssignmenthelp.com

Question: Discuss about the Theoretical Foundations For Accounting. Answer: Introduction According to MCA (2018) the central government can notify and formulate a National Financial Reporting Authority to supervise the issues pertaining to accountancy and auditing standards under section 132 of the Companies Act, 2013. The NFRA can recommend for the establishment of certainaccounting and auditing standards for their implementation on certain companies or their auditors. Also, it has the right to monitor and supervise the implementation of the regulations on the stated companies. The necessity for establishing NFRA has arisen due to the increase in theaccounting scams. It would thereby establish independent regulators and implement the auditing standards. It would further make sure that the audit empowers the independence of auditing firms thereby increasing investor and public confidence in the fiscal disclosures of the company. The establishment of NFRA would result in improved foreign and domestic investments, assisting in the globalization of business, the future development in the auditing profession and the development of economic growth. So, in this report, the literature review regarding the implementation of NFRA with the research problems and aims of the project will be explained. Also the explanation of theaccounting theories and techniques used in the collection of data and its outcomes will be assessed. Literature review According to Press Information Bureau (2018) the reasons for formation of NFRA are the increase in the number ofaccounting scams. Also, government of India wanted to establish independent regulatory authority for the implementation of auditing standards. This institution would make sure that the quality of audits empowers the independence of auditing firms and the quality of audits. It would therefore increase the investor and public confidence in the financial revelation made by the companies. As per the opinion of Usman (2017) the reasons for establishing NFRA were to incorporate transparency, corporate fairness and responsibility among the commercial institutions. The rise of corporate scams such as the Satyam scam and the PNB Fraud has led to the incorporation of corporate governance in India. It has encouraged the companies and the Government of India to emphasize on transparency and efficiency in the companies for their success, consistency and development. According to Sidharthal (2018) the scam of Punjab National bank has encouraged the government in establishing a new body to control and monitor the activities of the independent auditors and the auditing functions. Due to the conflict of interest with the ICAI and to align the auditing functions with the best international practices, the government has decided to set up a new authority to regulate the auditing functions of the listed and large unlisted companies. As per MCA (2016) NFRA is an independent regulatory authority under Companies Act, 2013. Its function and role is to implement and enforce the accounting and auditing standards and to monitor the work of the auditors. It is empowered to expel the auditors or the auditing firms in case of any frauds committed by them up to a period of 10 years with the imposition of heavy monetary penalties. Also, NFRA will assist in enhancing the foreign and the domestic investments, supporting globalization by aligning the Indian Accounting and Auditing Standards with the international practices and increasing the economic growth. According to Companies Act, 2013, the role and function of NFRA would be to recommend the formation and implementation of the auditing and accounting policies and standards to the Central Government (Mitra, 2016). The role of NFRA according to the Companies Act, 2013 is to recommend the formation and implementation of accounting and auditing policies and standards to the Central Government. Also, its responsibility is to regulate and implement the compliance with the auditing and accounting regulations and to supervise the quality of service delivered by the professionals. It further suggests the measures for improvement in the quality of services delivered by the professionals in this regard (India Filings, 2017). The role of NFRA is to examine the occurrence of the frauds either suo moto i.e. on its own or on the recommendation made by the Central Government regarding the issues of professional misbehavior performed by any professional affiliated by the ICAI. It has the supreme authority to solely investigate the matter. Also, its role will be the same as conferred to a civil court under the Code of Civil Procedure, 1908 in the matters pertaining to detection and production of the accounting books of the firm. Also, it has the authority to call and administer the presence of individuals and to investigate them on pledge. Its role is to assess any books and financial records of any individual referred in the case. It can also issue commissions for the verification of the witnesses or records. As per Baldwin and Black (2016) the key factors influencing the establishment of NFRA are the risk based methodology and the problem centric monitoring techniques of the committee establishing the body. Due to the recent failure of the auditors to access the Rs.12636 crore PNB fraud committed by the firms of Nirav Modi and Mehul Choksi provoked the government to approve the proposal to establish the NFRA. The rising number of accounting scams and the establishment of the independent regulators for the implementation of the auditing standards have given rise to the establishment of NFRA. Also, the application of the best quality services and their monitoring to improve and empower the independence of the audit firms has led to the origination of NFRA (Kattel, Kregel and Tonveronachi, 2015). The establishment of NFRA is a large step taken by the government of India to regulate the financial audits and in the prevention of scams in large listed and public unlisted companies .It would also examine other public entities where public interest is involved. Also, the establishment of the International Form of Independent Audit Regulators (IFIAR) in 2006 has led to the establishment of an independent audit regulator in India as well. The Government of India wants to align its auditing services with the international best services (Raghavan, 2018). NFRA is a monitoring body. It is not establish to replace any existing body such the Institute of Chartered Accountants of India. It will cover all the listed bodies and public unlisted bodies with a net worth or a paid up capital of more than or equals to Rs. 500 crores or an annual turnover of more than or equals to Rs.1000 crores as on 31st March of the last financial year would be eligible for the verification of its operations by NFRA. Also, its composition would be one Chairman appointed by the representatives of the government who would be an experienced person having an experience of not less than 25 years in the field of accountancy, auditing , finance or law. Three members would be full time members and they would be having the same qualifications as that of the chairman. Apart from this, 9 additional members would also be appointed in the NFRA (National Audit Office, 2015). The research problem/objective/ research questions What are the reasons for the establishment of National Financial Reporting Authority of India? What would be the role and functions of the National Financial Reporting Authority of India under Companies Act, 2013? What would be the factors influencing the establishment of this body? What would be the possible outcomes of the establishment of the National Financial Reporting Authority of India? Identification and explanation of the accounting theory adopted by NFRA Some of the accounting theories which would be adopted by NFRA would be the Positive Accounting Theory, Normative Theory and Public Interest Regulatory Theory. The positive accounting theory attributes to making predictions of the real world events and transforming them into accounting transactions. It explains the actions regarding the selection of the accounting policies by the firms and their reaction towards the newly proposed accounting standards. It intends to comprehend and forecast the selection of accounting standards across various firms. It further evaluates the economic consequences relating to the adoption of the accounting standards (Deloitte, 2017). Under the positive accounting method, the firms enhance their prospects for survival so they organize their activities in an efficient manner. As a result the firms will lessen their contract costs such as negotiation and monitoring costs. Normative theory is based on how the accounting processes are executed and it is not based on observations. This theory adopts various accounting approaches to end up to an appropriate accounting opinion. It informs the policy makers about the actions to be taken which are based on a theoretical principle. It starts with a theory and reduces itself to specific policies. For example, before the financial crisis, the securities owned by the bank were accounted for in the same way to real estate and other assets. But post financial crisis the accounting policies were altered and the financial assets were revalued at their current market values. This created unrealized gains and losses for the banks which proved to be a major driver of profit and loss (Loureno and Branco, 2015). It proved to be a major change in the accounting policies which would be driven by the principle not by the accounting treatment. A normative accounting theory pursues some basis of accounting measurement, specifically the accounting procedures and the contents of the financial reports. It is a type of deductive theory which initiates from goal assumptions and accounting procedures are derived from it. So there are two crucial elements of the normative theory viz. assumption of the goal and deduction (Ilias, Abdulatiff and Mohamed, 2016). Public Interest Regulatory Theory safeguards the benefits of the public at large. It is a concept related to welfare economics which justifies the implementation of regulations. It states that the market is categorized on the basis of certain aspects such as asymmetric information, externalities and imperfect competition which can be rectified through the use of regulation. It is based on assumptions such as the regulators should ensure perfect enforcement of the accounting policies .The regulators are inspired by social interests and interfere in the market to improve its situation. According to this theory the regulation of the firms and other economic factors promote the public interest (Alemi and Pasricha, 2016).The basic assumption of this theory is that the markets are prone to threats hence they operate inefficiently. These basic accounting theories are followed by International Financial Reporting Standards (IFRS). SO there would be a harmonization between the IFRS and NFRA (Srinivasa and Malyadri, 2015). Research Methodology and Analysis and Discussion of the Results The research methodology can be efficient to recognize the mechanisms which will be necessary to accomplish the aims and purposes of research (Long, 2014). The following procedures are implemented in the research methodology: Research strategy The researcher will prepare the literature review and assess the data collected from the secondary sources such as online sources and newspaper articles to retrieve the appropriate information to complete the research. The data collected from the newspaper articles and online sources shall be analyzed to evaluate the purpose for the establishment of NFRA while in the literature review method, the researcher shall accumulate theoretical data towards the issue of the research (Ferreer et al., 2017). Research design The researcher will apply qualitative approaches to get the appropriate results in less cost and time. The secondary source of data such as web documents and newspaper articles shall be used for analyzing the data (Teherani et al., 2015). Data Collection Methods The researcher shall utilize the secondary data collection method. A researcher shall utilize the secondary data collection method to gather information pertaining to the matter of research (Olivier, 2017). The secondary collection data shall be utilized by the researcher to gather the information from the current references such as offline sources, books, journals and government publications (Lowry, 2015). Data Analysis Method The data analysis method applied by the researcher will assist him to assess the gathered information and analyze its results. The researcher will implement the qualitative data analysis methods for assessing the gathered information for this research (Bthe and Jacobs, 2015). Use of secondary data such as newspapers and web sources to conduct the research According to The Economic Times (2018) the cabinet has approved to establish an independent authority National Financial Reporting Authority (NFRA) which will have the power to act against the erroneous auditors and auditing firms. Under the Companies Act, 2013 the decision to formulate NFRA has come when the auditors have failed to implement a check against the emerging scams. The scams including the Rs. 12636 crores scam of the Punjab National Bank are a recent example to this. NFRA would act as a watchdog for the auditors and it would be conferred with all the powers of ICAI, once it is established. It would act as a self-governing controller for the auditing profession. The jurisdiction of NFRA would extend to all the listed companies along with the large unlisted companies .Also, it has the power to expel the erroneous auditors up to a time period of 10 years besides imposing heavy monetary penalties (India Fillings, 2017). It will constitute 15 members out of which 1 shall be the chairperson along with 3 full time members and a secretary. As per section 132 of the Companies Act, 2013 it has been conferred the power to impose a penalty of Rs. 1 Lakh which can be extended up to 5 times of the fees received by the erroneous auditor. For the firms a minimum penalty of Rs. 10 Lakh shall be imposed which could go up to 10 times of the fees received by the firm. The Chairperson shall be a Chartered Accountant who will be an experienced person in the field of accountancy, auditing, finance and law. The members shall be skilled in accounting and auditing. Also, it shall include one ex officio member of MCA who will not be below the Joint Secretary or its equal designation. One representative of RBI shall also be appointed by RBI and one nominee of the SEBI shall be appointed by SEBI. A retired Chief Justice of High Court or a person who has been a judge of High Court for a period of 5 years shall be nominated by the Central Government. The President of the ICAI of India who is an ex officio shall also be appointed amongst the members of NFRA. The structure of the Authority shall constitute three committees namely the Accounting Standards Committee, The Auditing Standards Committee and the Committee on Enforcement. The NFRA shall receive the suggestions from the Committee on Accounting and Auditing Standards. It shall reflect and assess on its deliberations and grant an opportunity of being heard on any clarity required by it. It has the power to modify the standards and suggest the Central Government regarding their consideration (Business Standard, 2013). The NFRA shall receive the reports from the Accounting and Auditing Standards Committee and has the power to accept the reports regarding the investigated companies. It can advance the reports to the Enforcement Committee for further actions along with the suggestions if any (Standing Committee on Finance, 2016). The NFRA can receive the cases from the Central Government for examination. It can accept, reflect and decide upon any suggestions from the members of the auditing and accounting committees for the examination to be carried out for the administration and compliance of the auditors or their firms under the given case. It has the power to suo moto decide the verification to be undertaken by the authority. It can receive the report on final investigation from the committee of enforcement on the cases referred to it, arising out of the quality review process or on the request of examination made by the Committee of Enforcement. It has the power to issue a written notice in writing to the company or the branch to be investigated or to the professional on whom the action is supposed to be taken. It can grant an opportunity of being heard to the company or branch or professional on whom the action is to be taken. It can receive or refuse to accept the explanations received or oppositions rose. It can take appropriate actions or pass orders to penalize or debar the professional or the concerned firm. The NFRA can investigate or execute the quality review of the audit of the listed companies, unlisted companies with the net worth and paid up capital of not less than Rs. 500 crores and annual turnover of not less than Rs. 1000 crores as on 31st March of the previous financial year or the companies having securities listed outside India. The accountabilities of the NFRA are to make suggestions to the Central Government regarding the formation and implementation of the procedures relating to the accounting and auditing principles and guidelines to be adopted by the companies or class of companies or their auditors. Also, it should regulate and supervise the compliance of the accounting policies and standards as the case may be. It has been allocated with the responsibility of quality of service rendered by the professionals and make recommendations regarding the improvement of the quality (ICAI, 2018). The jurisdiction of the NFRA for the examination of the activities of the Chartered Accountants and their firms has been extended up to listed companies and large unlisted companies .Also, if the Central Government deems fit , it can handover the case of any entity in which public interest is involved. As per the draft NFRA regulations, the unlisted companies with net worth and paid up capital of not less than Rs. 500 crores or annual turnover of not less than Rs. 1000 crores as on 31st March of the previous financial year would be under the surveillance of NFRA. Also, the companies having their securities listed outside India would come under the compliance of NFRA. However, the private and unlisted companies apart from the above mentioned companies would come under the vigilance of ICAI which would conduct the audits of these companies. The powers of NFRA are to examine either suo moto or by the recommendations made by the Central Government regarding the matters of professional or other misconduct committed by any member or the firm of Chartered accountants listed under the Chartered Accountants Act, 1949. No other body would initiate the actions against the accused member or the firm if NFRA has started the investigation under this section (Business Standard, 2016). Similar powers have been vested on NFRA as conferred to the Civil court under the Code of Civil Procedures 1908 while examining a case with respect to the examination and production of books of accounts as may be stated by NFRA. It can also call and implement the attendance of witnesses and investigate them on oath. It can verify the books and registers of any individual referred. Also, it can issue commissions for the verification of the persons or documents. The head office of NFRA will be situated in New Delhi and the NFRA will meet at such places in India according to the requirement of the case (EY, 2014). Conclusion and Contribution of the Study Hence, to conclude, it can be said that the study has contributed to analyze and assess the various aspects regarding the establishment of NFRA. The researcher has analyzed various dimensions of the study and concluded that NFRA has been empowered with regulatory powers to assess and mitigate the accounting and financial scams occurring in India. According to Section 132 of the Companies Act, 2013, Central Government shall establish NFRA to provide advice regarding the issues of accounting and auditing. NFRA has been conferred with the powers to examine the matters related to professional misconduct committed by the members or the firms of the Chartered Accountant firm. It is the supreme authority to regulate and administer the accounting standards and auditing policies. It is also empowered to supervise the quality of service related to the compliance of accounting standards and the auditing procedures. It can also suggest the measures to improve the quality of service delivered by the professionals. Also, NFRA has the equivalent powers to that of a civil court under the Code of Civil Procedure, 1908. It can execute its powers related to detection and production of financial documents. It can call and implement the attendance of the witnesses and investigate them on oath. It can penalize the erroneous auditing firms and professionals and debar any member of ICAI for a period extending up to 10 years due to professional misconduct. References Alemi , T.D. and Pasricha , J.S.(2016) IFRS: A Solution for Variations of Accounting Standards .The International Journal of Business Management.4(2),pp. 184-189. Baldwin, R. and Black, J. (2016) Driving Priorities in Risk-based Regulation: What's the Problem? Journal of Law and Society. 43(4), pp. 565-595. Business Standard (2013) NFRA to get powers to investigate companies, audit firms[online] Available from: https://www.business-standard.com/article/economy-policy/nfra-to-get-powers-to-investigate-companies-audit-firms-113102200546_1.html [Accessed 8th April 2018]. Business Standard (2016) Govt to push ahead with NFRA despite stiff resistance from ICAI[online] Available from: https://www.business-standard.com/article/economy-policy/govt-to-push-ahead-with-nfra-despite-stiff-resistance-from-icai-116020201316_1.html [Accessed 8th April 2018]. Bthe, T. and Jacobs, A.M.(2015) Qualitative Multi-Method Research . Qualitative Multi-Method Research[online] Available from: https://scholar.harvard.edu/files/dtingley/files/qmmr2015-1.pdf [Accessed 8th April 2018]. Deloitte (2017) International Accounting Standards[online] Available from: https://www.iasplus.com/en/standards/ias[Accessed 8th April 2018]. EY(2014) Companies Act 2013: Beginning of a new era [online] Available from: https://www.ey.com/Publication/vwLUAssets/EY-companies-act-2013/$FILE/EY-companies-act-2013.pdf [Accessed 8th April 2018]. Ferreer, N.F., Guallar, J.,Abadal, E. and Server, A.(2017) Research methods and techniques in Spanish library and information science journals (2012-2014).Information Research .22(1). ICAI (2018) The Companies Act, 2013 - Section 132 - Constitution of National Financial Reporting Authority [online] Available from: https://icai.org/new_post.html?post_id=11583c_id=219 [Accessed 8th April 2018]. IFRS (2017) IFRS 1 First-time Adoption of International Financial Reporting Standards [online] Available from: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/[Accessed 8th April 2018]. Ilias, N., Abdulatiff, N.K. and Mohamed,N.(2016) Management Control System and Performance: Accountability Attributes in Local Authorities. International Journal of Economics and Financial Issues. 6(S4),pp. 26-35. India Filings (2017) National Financial Reporting Authority (NFRA) Rules Powers [online] Available from: https://www.indiafilings.com/learn/national-financial-reporting-authority-nfra/ [Accessed 8th April 2018]. Kattel, R., Kregel, J. and Tonveronachi, M.(2015) Financial Regulation in the European Union. Routledge. Long , H.(2014) An Empirical Review of Research Methodologies and Methods in Creativity Studies (20032012). Creativity Research Journal. 26(4),pp. 427-438. Loureno, I.M.E.C. and Branco, M.E.M.D.A.D.C.(2015) Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research. R. Cont. Fin. USP, So Paulo. 26(68),pp. 126-139. Lowry, L.D. (2015) Bridging the Business Data Divide: Insights into Primary and Secondary Data Use by Business Researchers. IASSIST Quarterly [online] Available from: https://dr.library.brocku.ca/bitstream/handle/10464/12958/iqvol_39_2_lowry.pdf?sequence=1isAllowed=y [Accessed 8th April 2018]. MCA (2018) Constitution of National Financial Reporting Authority[online] Available from: https://www.mca.gov.in/SearchableActs/Section132.htm [Accessed 8th April 2018]. MCA(2016) Annual Report 2016-17[online] Available from: https://www.mca.gov.in/Ministry/pdf/AnnualReport_20162017.pdf [Accessed 8th April 2018]. Mitra, P.P. (2016) The Companies Act, 2013: New Challenges in Contemporary Indian Economy. Regal Publications. National Audit Office (2015) Code of Audit Practice[online] Available from: https://www.nao.org.uk/code-audit-practice/wp-content/uploads/sites/29/2015/03/Final-Code-of-Audit-Practice.pdf [Accessed 8th April 2018]. Olivier , B.H. (2017) The use of mixed-methods research to diagnose the organisational performance of a local government. SA Journal of Industrial Psychology. 43(0),pp.1-14. Press Information Bureau (2018) Cabinet approves Establishment of National Financial Reporting Authority [online] Available from: https://pib.nic.in/newsite/PrintRelease.aspx?relid=176918[Accessed 8th April 2018]. Raghavan , S.(2018) What is National Financial Reporting Authority? The Hindu [online] Available from: https://www.thehindu.com/business/Economy/what-is-national-financial-reporting-authority/article23280972.ece [Accessed 8th April 2018]. Sidharthal, T.N.N.(2018) PNB fallout: Centre moves to set up new regulator for CAs. The Times of India [online] Available from: https://timesofindia.indiatimes.com/business/india-business/pnb-fallout-centre-moves-to-set-up-new-regulator-for-cas/articleshow/63102474.cms [Accessed 8th April 2018]. Srinivasa , R.K. and Malyadri, P.(2015) International Financial Reporting Standards: A Frame Work. Journal of Accounting Marketing. 4(2),pp. 1-4. Standing Committee on Finance(2016) The Companies (Amendment) Bill, 2016[online] Available from: https://www.companiesact.in/pdf/STANDING_COMMITTEE_ON_FINANCECompanies_Amendment_Bill_2016.pdf [Accessed 8th April 2018]. Teherani,A., Martimianakis,T., Hayes, T.S., Wadhwa, A. and Varpio, L.(2015)Choosing a Qualitative Research Approach. Journal of Graduate Medical Education. [online] Available from: https://www.jgme.org/doi/pdf/10.4300/JGME-D-15-00414.1 [Accessed 8th April 2018]. The Economic Times (2018) Cabinet clears setting up of NFRA to oversee auditors[online] Available from: https://economictimes.indiatimes.com/industry/services/consultancy-/-audit/national-financial-reporting-authority-to-be-formed-to-discipline-errant-auditors/articleshow/63127775.cms [Accessed 8th April 2018]. c Theories of Accounting: Evolution Developments, Income Determination and Diversities in Use. Research Journal of Finance and Accounting. 5(19), pp. 1-16. Usman, Q.M. (2017) Corporate Governance and its efficacy in present era .Jamia Law Journal .2, pp. 61-77.

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Cultural Diversity All Clients Who Seek Health Care Services Should Be Treated the Same Essay Example

Cultural Diversity All Clients Who Seek Health Care Services Should Be Treated the Same Essay Example Cultural Diversity All Clients Who Seek Health Care Services Should Be Treated the Same Essay Cultural Diversity All Clients Who Seek Health Care Services Should Be Treated the Same Essay INTRODUCTION Crime is an act or omission prohibited and punished by law (The Collins Concise Dictionary Plus, Collins London and Glasgow 1990). Crime can be committed against a person, place or company. In this essay 4 types of crimes will be explained, defined and measured, along with prevalence and offender/victim characteristics. How do we define property crimes, violent crimes, white-collar crimes and Internet crimes? Property crimes are defined and categorised as household and vehicle theft, burglary, arson, theft including shoplifting, pick pocketing, bag snatching, graffiti and vandalism Violent crimes, being homicide, kidnapping/abduction, assault, sexual assault, stalking, domestic violence and child abuse against a person White-collar crimes defined as crimes or activities that include theft, fraud, deception, embezzlement harmful behaviours, environmental or health and safety hazards Internet crimes consisting of cyber-crimes, piracy, frauds, identity theft, cyber-stalk ing, computer hacking and hate/harmful speech and obscene imagery. What are property crimes, violent crimes, white of property crimes is breaking into a car and the stealing of a mobile phone, trespassing into a property to commit an offence or the setting of fire to property. Unlike Property crimes, violent crimes are committed against a person and as such explained as the indecent assault of a person/s against their will, taking a life with or without intent to kill, taking of a person against their will or threats, force or violence against person. In general there is no agreed definition for white-collar crime. Rather, the term covers a range of criminal activities or breach of regulatory activities undertaken by highly regarded professionals/educated professional in positions of trust such as employer provides inadequate working conditions causing serious personal injury to employees or company director misleads shareholders about its financials and continues to operate regardless of its inability to pay debt. Internet crime is explained as the unauthorised access of and taking of financial records or sabotage of a persons computer, illegal downloading of movies or songs and bogus websites set up to entice the unsuspecting person to give access to their personal details and accounts. How do we measure property crimes, violent crimes, white-collar crimes and Internet crimes? We can measure detected and reported property crime via administrative data. Administrative data gives a high level of property crime reporting, mainly because there is less fear or shame from reporting of property crimes and also police reports are often required for insurance reporting requirements. Its limitation is it does not encompass undetected and unreported crime known as the ‘dark figure’ of crime (Coleman Moynihan, 1996). Detected and reported violent crime can be measured using administrative data. Violent crime can also be measured by victimization and researcher surveys where victims do not report crime for various reasons such as victims often knowing the offender and/or fear of reprisal. The Australian Bureau of Statistics Administrative data on crime victimisation can be derived from a number of sources including police, hospitals and community service agencies. Internet crimes have considerable lower reporting under administrative data due to the non detection or victims unaware they have been a victim of internet crime. We can measure internet crime by surveys such as victimization surveys or measurement against the ongoing extent of the crime. White-collar crime with the exception of fraud under criminal law is extremely difficult to measure due to the complexity of each crime/activity, some activities are regarded as regulatory and not criminal and the interpretations of a crime/activity can be perceived differently among victims. This type of crime/activity is generally picked up through regulatory audits, routine checks and investigation units such as specialized crime departments, police fraud or relevant regulators. Regardless of the different types of data and surveys available, no one reporting measure gives a true indicative picture of crime. How do we gather data on property crimes, violent crimes, white-collar crimes and Internet crimes? Reported property crime and violent crime data can be gathered by using official crime statistics, police reports, corrective service reports, higher, magistrates’ and children’s courts of Australia, reports and insurance reports. Undetected and unreported data for violent crime data can be gathered via qualitative methods and quantitative surveys. Some examples of such are The National Youth Survey, The Rand Tri-State Inmate Survey, The Liverpool Desistance Study, Snowball sampling, organizational and observational data. Researchers also gather data from past, present and/or incarcerated offenders as well as the general public which provide information not only about the prevalence of undetected and unreported crime but why people commit crimes. Gathering data on internet crime is difficult. Surveys such as the 2005 Australian computer crimes and security survey, conducted by AusCERT, Australian High Tech Crime Centre and various state, territory and federal police agencies provide an indicative sample. Researchers gather data from white-collar crimes through administrative data such as criminal fraud reports, victimization surveys, state and territory police agencies as well as the Australian Payments Clearing Association. Apart from fraud, gathering data on white-collar crime is extremely difficult as most victims don’t report. What crime/activities have occurred is gathered via reports from police and security agencies and government reports. Some activities are written off by the victim in the hope that the behaviour/incident is not repeated. What do we know about the typical offenders and victims of property crime, violent crime, white-collar crime and Internet crime? There appears to be overwhelming evidence from research that supports the conclusion that age is a factor within property crime characteristics. There is a significantly higher representation that occurs in middle to late adolescence and subsides in early adulthood for property crime. This is thought to be associated with â€Å"adolescent rebelliousness†. An overlooked characteristic of youth is that they are also more likely, statistically, to be victims of crime. The majority of crime victims are male under the age of 25. This is different to the popular belief that would suggest otherwise. It is often perceived that older people have a greater risk however, surveys have identified that older people, and in particular women appear to be more fearful of crime not victims of crime. Violent crime has a gender differentiated nature. Data suggests that approximately 80% of crimes are committed by males and 90% of violent crimes are committed by males. This is supported by convictions and prison populations. To understand the victims, it needs to be broken down to more specific categories of violent crimes. For example, males tend to be victims of murder or attempted murder and assault, female are disproportionately represented as victims of sexual assault, kidnapping/abduction. Although males appear to be highly represented in both offenders and victim categories of violent crime, this does not appear to be the case within categories of white-collar crime such as fraud. The ratio of female offenders to male offenders is higher than that of any other category with ratio of two thirds male to one third female. There also appears to be an unusual relationship between repeat offenders and repeat victims. Many victims are victimised repeatedly. It is suggested that residencies with low occupation rates are often the target of repeat burglaries. Prison populations also suggest a disproportionately higher population of repeat offenders. There appears to be little data that describes the victims or offenders in relation to internet crime. However, it could be hypothesized that a great proportion of male offenders would also be represented within this category. How much property crime, violent crime, white-collar crime and Internet crime is there in our community? Crime statistics for our local community has been drawn from Victorian Police region 4 statistics. Statistics for postcode 3129, within this region for 2008 and 2009 using per 100,000 population suggests property damage, theft of and from motor vehicles and residential burglary had reduced substantially but violent crimes including crimes against the person and assault had increased. Internet crimes and white-collar crimes were not available. Statistics for the state of Victoria indicated property crime such as robbery, burglary and theft or and from motor vehicles was down where as violent crimes such as assault had increased. Is property crime, violent crime, white-collar crime and Internet crime on the rise, is it stable or is it declining? Allowing for variations within reporting methods and survey results, there appears to be stable evidence that recorded crime statistics show property crime declining for recorded break and enter or burglary and other theft including pick pocketing, bag snatching, shoplifting and bicycle theft. There also appears to be an increase in motor vehicle theft between 1996 and 2001 followed by a decline from 2001-2008. Recording rates for other theft in 2008 as with previous years suggests that it remains the most commonly reported property crime. Violent crime statistics indicate assaults as the most recorded since 1996, kidnapping statistics fluctuated from 1996 – 2008, homicide statistics also fluctuated but continued to be the 2nd lowest recorded and although the least recorded, there has been an overall increase on sexual assault since 1996. CONCLUSION There appears to be no uniform measurement system for measuring crime. This leads to inconsistencies within the gathered data and the inability to compare between categories, regions and states. Notwithstanding the inaccuracies within the measurement system, property crime is largest represented category and at this stage internet crime has little representation within the data. Whilst we would love to agree with the typical media characterization of an offender, we cannot due to large variations within the data. However, we can suggest the most likely offender would be a young male adolescent committing a property crime. References Collins London and Glasgow (1990) The Collins Concise Dictionary Plus p. 299 Victoria Police News. My Police Crime Statistics for Your Area. Retrieved from icpolicenews. com. au/index. php? option=com_statisticstask=search Hennessey Hayes and Tim Prenzler (2009) An Introduction to Crime and Criminology 2nd Edition Pearson Education Australia Australian Institute of Criminology. Selected Crime Profiles. Retrieved from aic. gov. au/en/publications/current%20series/facts/1-20/2009/2%20selected%20crime%20profiles. aspx Last modified 18 August 2009 Australian Institute of Criminology. Recorded Crime. Retrieved from aic. gov. au/publications/current%20series/facts/1-20/2009/1%20recorded%20crime. aspx. Last modified 17 March 2010

The Issue of Women in the Workplace outside the Home Research Paper

The Issue of Women in the Workplace outside the Home - Research Paper Example Let us consider other factors that lead to women to work outside. Women today are more intelligent and independent. They strongly believe that given the chance, they can equal the jobs of the male gender working behind office desks. Higher wages also draws women to work. With the help of household tools that are being used like the washing machines, the microwave oven and other tools in the house that make everyday household works easier, women have more time to spare in doing other jobs. There is also this rising aspiration for them to have our own material goods. For most women, owning material things that are hard earned is an accomplishment. Sharing family expenses with the man of the house is also an achievement. The economic and institutional advantage is clearly seen. In this changing world, women have proven they can surpass the ability of the male gender, that the intelligence of men and women are now of equal footing. However, let us not forget that there are workplaces tha t are designed for the male gender in as much as there are workplaces that are dominated by the female force. Looking at a more specific job field, as in the field of engineering and management, the male dominates the female population. In hospitals, and in some clerical offices, the women population is more than twice of the male population. The statistics show that 52.7% of families shows that both husbands and wives are working. As Dr Jeffry H. Larson has cited, In the final analysis, thirty years of research show that for the benefit of men, women, and their children, marriage is superior to cohabitation.  

China-Iran Economic and Security Relationships and Its Impact on the Essay

China-Iran Economic and Security Relationships and Its Impact on the Gulf Cooperation Council (GCC) - Essay Example has more than a quarter of the total world oil reserves, Iran has the fourth largest oil reserves and Iraq has huge oil deposits and is second to Saudi Arabia in terms of quantity. (10) On the other hand, DAB and Kuwait are also abundant in oil (9) and are considered as two of the leading oil producing countries in the world. What is more important around this region is that the cost of production of oil is usually low compared to the cost of production other oil producing countries. Several states in the region, including Saudi Arabia and Iraq, employs cheap labour thereby effectively reducing the cost of production even more. Since the cost of producing oil is much lower in Iraq and Saudi Arabia, these countries earn more income from their operations than most other oil producing countries. Furthermore, with low oil production cost, countries around the Gulf like Iraq and Saudi Arabia have more flexibility in the events where prices of oil in the world market dive. The instability of prices of oil in the world market makes it difficult for other oil producers to keep up with the fluctuations of prices. However, since oil is the primary source of energy all over the world and it is difficult to find alternative sources of fuel, consumers have to go through the ups and downs of prices. Every time there are disturbances in the Middle East and production of oil is affected, the prices will shoot up. For instance, if a crisis in Middle East causes a net deficit of four million barrels of oil a day – this estimate could double in just a short time.(6) This gap in the production and the consumption of oil could cause a huge imbalance in the supply and demand for oil. This means that when disturbances happen in the Gulf area, a series of economic events will be triggered as oil production in the area slow down. The United States understands the role that the oil producing countries are playing in the Gulf. It also sees the grave consequences of a slowdown in the

The creation of the ICC has been controversial for both legal and Essay

The creation of the ICC has been controversial for both legal and ethical reasons. Explain how the ICC works and why it is controversial - Essay Example hough the ICC, which was established in 2003, seems to have genuine interest to seek justice for crime victims, it has not been devoid of legal and ethical controversy. For instance, since its establishment until now the ICC has only opened cases on African member nations. This has prompted many African organizations like the African Union (AU) to question the legitimacy of the ICC as an international platform for justice. The legality of the ICC has also been brought to question, owing to the lack of comprehensive evidence collection and procedural concerns. In 2004 the then ICC prosecutor Luis Moreno Ocampo issued an arrest warrant for Sudan’s President, Omar al Bashir, for war crimes, genocide, and crimes against humanity. The prosecutor, however, failed to consider facts such as the commencement of the civil conflict in the country long before the president came into power. The prosecutor also ascribed land grabbing and ethnic cleansing solely to Bashir, failing to account for colonial land allocation disparities among peasant and nomadic communities. It was also not Bashir’s fault that climate change has resulted in expansion of arid areas hence reduction of productive land. In addition to these factual discrepancies that question the court’s ethics and legitimacy, the ICC has not focused on other countries. This has prompted many stakeholders to perceive it as a Western Court that seeks to judge African countries, without accounting for prior political and social concerns in respective

Emotional Overwhelm in Relationships

Emotional Overwhelm in Relationships SAN0088 Confronting Overwhelm as a Couple In your life with your spouse or partner, you will experience problems ranging from daily difficulties to major challenges. Though job- or family-related issues are normal, there is no question that they can overwhelm you or your spouse/partner, affecting your emotional health and relationships. This is why such matters can be considered issues for a couple to confront and resolve together. The support of a spouse or partner is very powerful to stay strong in the face of an emotional crisis. If you and your spouse arent getting support from each other, it can ruin your relationship. Challenges are inevitable, but there are ways to recognize and manage them so that your health and relationships dont have to suffer. Finding a way to talk is important. If you have difficulty talking without hurting each other, consider counseling. Emotional Overwhelm: What Is It? Emotional overwhelm or flooding is something that you or your spouse/partner may feel when you are swamped by too many events going on at one time. Though negative changes and situations are likely to trigger the surging of overwhelm, it isnt unusual for positive life events to trigger it as well. If there is one person whom you expect to be there for you at this time, it would be your partner. Unfortunately, emotional overwhelm can hijack your (or your spouses or partners) brain, so that you cant seem to recognize what is reasonable or common sense. According to In Focus, Any person who is engaged in and experiencing emotional flooding cannot hear without distortion or respond with clarity in a dispassionate way. The brain gets too wrapped up in intense emotions that distort your perceptions, so you can hardly organize your thoughts or respond to life situations with clarity, logic, and decisiveness. Are You/Your Spouse Experiencing Overwhelm? Emotional overwhelm can make you feel irritable, anxious, helpless, and hopeless. These feelings can make you behave in such a way that others find you difficult to relate/interact with. If the symptoms are severe, it may even hinder your functionality. If you or your spouse/partner is overwhelmed, you should stay on top of the situation. What are the symptoms of emotional overwhelm? Aside from noticeable irritability, crying, and lashing out without justifiable reason, other signs include depressive and anxiety symptoms, such as extreme sadness, constant anger, and excessive worry over things that arent that important. In serious cases, overwhelm can persist for months and affect you or your partners functioning. What Overwhelm Can Do to Your Marriage/Relationship Overwhelm can happen to you. It can happen to your spouse or partner. It can also happen to your marriage or relationship. When it does happen, you may have difficulty organizing your thoughts, feelings, and responses, and tend to fall back on primitive reactions, which can be to stop, to escape, or to strike back. In other words, you may just react without thinking or relating the different interconnected issues. If you experience these symptoms and dont understand whats going on, meeting your needs can be extremely challenging. If the other spouse thinks that the overwhelmed one is just overreacting, it can breed misunderstanding and conflict. With this line of thinking, the unaffected one isnt likely to be supportive, while the affected one suffers without support. Finding the Balance Nobody is immune from getting overwhelmed when too many changes and challenges pour into your life. If one spouse feels swamped, the other spouse/partner can be overwhelmed too. When this happens, both of you can become oversensitive and hyper-aroused to fight. Everything can be easily misconstrued as an insult, a grievance, or an opposition-then conflict ensues. Overwhelm can take your relationship to a dangerous point if you fail to recognize the signs. To avoid such a catastrophic shift in your relationship, dont just rely on personal effort to fix matters between you. At a time like this, you need to balance your life with the assistance of a capable counselor. Breaking Overwhelm with Counseling When you are overwhelmed, you can get caught in a cycle of scorn and criticism, distressing thoughts and confusing feelings, defensiveness, and the desire to hurt or bottle everything up. It can harm your self-control, empathy, and emotional self-awareness. To survive overwhelm and avoid burnout and eventual meltdown, couples need to be able to establish strong emotional connection with each other and listen to each others heart. Rebuilding and reinforcing your emotional connection is possible with the help of an independently contracted counselor with Carolina Counseling Services in Sanford, NC. Dont wait for emotional overwhelm to sabotage your marriage. Dont sit back and watch as your most valued relationship takes a plunge into the abyss of marital issues or divorce. If you want overwhelm to end, you have to act now. Meet overwhelm head-on as a couple-call Carolina Counseling Services in Sanford, NC.

Japanese School Systems vs. American Essays -- essays research papers

Japanese School Systems vs. American   Ã‚  Ã‚  Ã‚  Ã‚  For years, people have always felt that the Japanese school system was superior or more effective than that of the United States. Although some feel this way, others feel that the Japanese system is too strict and not flexible enough for those who may need extra help along the way. Through researching two different case studies, and also reading other materials, I have found many similarities along with many differences between the two, including teaching methods, overall emphases, and student involvement. Both countries have developed very effective and intricate systems of teaching, which compliment, and clash against one another. The Japanese system is not in all ways superior to that of the United States; however, there are a few different reasons why people may feel that the Japanese are in fact â€Å"smarter† than us. To begin with though, one must have an understanding of both systems and a basic knowledge of how they work.   Ã‚  Ã‚  Ã‚  Ã‚  The United States federal government virtually has no control over our education system. As result, neither a national curriculum, nor a national education system, has ever been enforced. Instead, according to (Hume. â€Å"International students†¦) each state has its own Department of Education. This department sets guidelines for all Stephens2 the schools in that particular state, decides from where the school’s will get their money, regulates the licensing of teachers, and also decides on a minimum required amount of days that children need to be in school. Each school district also has a school board, who helps with all the major decisions within the school district. The members of these boards are elected in, and usually serve for a few years.   Ã‚  Ã‚  Ã‚  Ã‚  Most of American school’s funding comes from local property taxes, and state taxes. Due to this set up, many people complain that equal educational opportunities are not introduced to all children. They argue that the level of education a child will receive is directly reflective of the type of economic area they come from. For example, a child that comes from a rural, less wealthy part of the state will not receive the same opportunities, or the same value of education as a child who grows up in a rich suburban town. These people feel that all children should be given ... ...nts to feel more comfortable discussing academics and make friends in a way more geared to school than American children. In short, although the U.S. education system is superior to most, there are many things that if taken from the Japanese and incorporated into our system, would help our students to become more enthusiastic about school; thus making the education experience more positive and more productive. Works Cited United States Department of Education. The Educational System in the United States: A Case Study. By the U.S.D.E. in 1998. 28 November. 2002 http://www.ed.gov/pubs/USCaseStudy/ United States Department of Education. The Educational System in Japan: A Case Study. By the U.S.D.E. June 1998. 28 November. 2002 http://www.ed.gov/pubs/JapanCaseStudy/ The National Institute on Student Achievement, Curriculum, and Assessment. The Japanese Education System: A Case Study and Analysis. By the N.I.S.A.C.A. January 1999. 28 November. 2002 http://www.ed.gov/pubs/ResearchToday/98-3038.html Hume, Susan E. â€Å"International students who come to the United States†¦Ã¢â‚¬ . Indiana Schools Project. Indiana University. 28 November. 2002 http://board.dserver.org/p/poppiya/ooooo661.html

Creating a Brand Using the Low-Budget Route: Choco-Energy Essay

1. Introduction According to Mintel (2012), 49% of chocolate users stated that if the price of their favorite bar rises they would cut back on chocolate. In addition, 68% of 16-24-year-olds full-time students consider that everyday low price is one of the main factors that they would consider for a brand (Mintel, 2012). Furthermore, for those DEs and households are also the most likely groups to consider low prices as a main factor when choosing which chocolate brand to buy (Mintel, 2012). Therefore, creating a new identification brand using the low budget route in Pound City market will have a great profit space in the confectionery market. The report will base on Snickers Peanut Butter Brand to create a new identification brand. The detail explanation of new brand’s development process can be seen below, which including the new brand name, brand image, brand positioning and package design. 2. Overview of chocolate market Although there is a decreasing trend in the number of eating chocolate as the reasons of healthy eating, aging population and rising sugar prices, the chocolate market has grown slightly by 6% over 2006-2011 to ï ¿ ¡1.58 billion (Mintel, 2011). Mintel (2012) also noted that 89% of consumers continue to eat chocolate confectionery because of its position as an affordable treat. For those users chocolate as indulgent treats allow consumers to lift their mood and satisfy a sweet craving. Chocolate market is relatively fragmented with the presence of a larger number of smaller brands, such as Mars, Cadbury Trebor Bassett, Nestle, Haribo and Ferrero and some own-label offerings manufacturers (Mintel, 2011). This can be seen from Appendix 1 about the manufacturers’ shares in the UK chocolate confectionery market. It  shows that Kraft Foods (Cadbury), Mars, Nestle are the three leading brands in the UK confectionary market, which taking up 33%, 27% and 16% of market share respectively (Mintel, 2011). 3. Choosing brand in the chocolate market The researcher will base on Snickers brand Peanut Butter Squared to create a new identification brand with new brand name, brand image and package to compete with current range of manufacturers’ own brand. Snickers Peanut Butter Squared is one of the famous brands of Mars Company. Mars is a US-based globally operating food and drink conglomerate company. Its brands in the confectionery segment include Lockets, Skittles, Starburst and Tunes (Mintel, 2011). Mars Chocolate is one of the world’s leading chocolate manufacturers. Its iconic brands include M&M’S ®, SNICKERS ®, DOVE ®, GALAXY ®, MARS ®, MILKY WAY ® and TWIX ® (Mars Official website, 2012). 4 Brand analysis for Snickers Brand 4.1 Brand name of Snickers Brand According to Chernatony and McDonald (2003) noted that brand names are perceived by consumers as important information clues, which helps to reduce the need to engage in a detailed search for information. The name of Snickers was launched under the name Marathon chocolate in the 1990s as Mars Inc aimed at consolidating branding exercise by bringing all its corporations products under unified Mars branding and make its brand be recognized both locally and globally (Ezine @rticles, 2012). Now Snickers is one of the largest confectionary ‘single bar’ in the world and people will think of energy bar when they see the brand name of Snickers (Mars official website, 2012). 4.2 Brand development of Snickers The brand development for Snickers Brand Peanut Butter Squared both has from its average nutrition but also from its package. The calories of new Snickers Peanut Butter Squared is litter smaller than original Snickers from 1.78 oz and 250 calories, versus 2.07 oz and 280 calories for the original bar. Each of the squares are about 1.25 inches across, and 3/4 inch high (LaBau, 2010). In addition, the color of the packaging changes from brown to yellow. Inside of the package, there are two pieces of chocolate bar instead of one larger bar compared with original Snickers bar. This is a kind of brand extension based on Peanut Butter chocolate category. 4.3 Brand image of Snickers Chernatony, McDonald and Wallace (2011) stated that brand images enable consumers to form a mental vision of what and who brands stand for. Because consumers will select a brand by observing whether the images that brand convey match the needs, values and lifestyles of consumers. In the case of Snickers, Snickers focus on broadening its appeal from a largely ‘male’ base to include women and older consumers. The company pays much attention and invests heavily in maintaining and strengthening their brand image. One of the most effective and targeted marketing tools for the Snickers brand at its disposal is through sponsoring key sporting events to squarely position it as an energy booster, one of its slogan is ‘ the big eat when you are hungry’. With the effort by the Mars Company, now Snickers Bar creates its brand image as providing the fuel and energy for the body and mind (The Irish Times business, 2000). In addition, the Snickers brand represents one of the young generations’ wishes that they want to be recognized and accepted by friends around them. Therefore, they need replenish their energies to enjoy with their friends and not go behind them. 4.4 Brand personality of Snickers A brand should represent more than just utilitarian benefits but also give added values that satisfy social and psychological needs for consumers. Because intrinsic physical product with an aura, or personality will give consumers more greater confidence in choosing a brand (Riezebos, 2003). Snickers brand created its brand personality through launching celebrity endorsement campaign with words like, â€Å"Peanutopolis, Hungerectomy, Nougtocity, Substantialicious and Satisfectellent† on its outdoor billboard advertising campaign to attract the younger generation and to gain trust with popularity (The Irish Times business, 2000). 4.5 Brand value of Snickers SNICKERS Chocolate bar create its brand value by providing the fuel and  energy for the body and mind. With busy lifestyle recently and many families on the go, Snickers bar as a great-tasting snack that captures the essence of a portable snack brings consumers with great convenience and satisfies getting the most of each moment. ‘When you hungry, grab Snickers bar’ is great to reflect the brand value of Snickers. Nowadays, the brand value of Snickers brand can be seen from its overwhelming popularity, recognition as a top-quality product and the respect and admiration of consumers world-wide as a world leader in the snack food category (The Irish Times business, 2000). 4.6 Package strategy for Snickers Meyers and Lubliner (1998) illustrated that the package form can communicate images that influence consumer perception, appeal to the consumer’s emotions, and motivate desire for the product before the consumer ever reads the label or sees the actual product. In their opinion, the package is the product. In the case of Snickers Peanut Butter Squared Brand, the packaging is little flatter, shorter and wider than the standard Snickers package. The package outside for Snickers Brand Peanut Butter Squared with a golden yellow background and â€Å"Peanut Butter† clearly spelled out in big letters. Inside the package are two squares chocolate bar. All of those are 1.25 inches square and about 1.75 inches high. There’s a nice ripple on the top (CandyBlog, 2010). The detail explanation about its product description has been introduced in the brand development stage. Slogan–Snickers chocolate bar uses more than one slogan. The slogan for Snickers chocolate bar is â€Å"Hungry? Grab a Snickers!† â€Å"Don’t let hunger happen to you.† â€Å"Hungry? Why wait?† 5 Brand image transfer Chernatony and McDonald (2003) noted that â€Å"a successful brand is an identifiable product, service, person or place, augmented in such a way that the buyer or user perceives relevant, unique added values which match their needs most closely. And its success results from being able to sustain these added values in the face of competition†. In order to create a successful new identification brand, the marketers will transfer the image brand from Snickers by maintaining some good elements of Snickers brand and add some elements that Snickers brand needed to improve to compete with its  competitors. 5.1 Energy booster and Offer value Figure 5.1: Chocolate confectionary brand personality-macros image, January 2012 According to the figure above, Snickers have a wholesome reputation. This might attributable to its high peanut content as Mintel (2012) stated that Snickers is a particularly divisive brand, with the high peanut content likely to be a deterrent for a number of people. Therefore, for the new identification brand, maintaining the high peanut content will be a great element to offer added value for the consumers. In addition, positioning the new identification brand as an energy booster is also important as Snickers attracts lots of consumers with this position and this also one of the reasons why Snickers brand succeed. 5.2 Ethical brand Figure 5.3: Chocolate confectionary brand personality-macros image, January 2012 According to the figure above, ethical is to be a great element for the consumers to show the brand personality for a food product. According to Mintel, (2012), consumers pay much attention on ethical sourcing of food. The impact of ethical sourcing will become a great element to influence consumer confidence. In addition, brands which source their ingredients ethically especially for those with a premium orientation product, this would be a great element to identify their brand image (Mintel, 2012). Therefore, creating an ethical brand will also be great element for the marketer to create a new identification brand. 6 Creative choice/ Brand identification 6.1 New brand name The new brand name is CHOCO-ENERGY, which is easy for consumers to member the name and easily associated with the products. Meyers and Lubliner (1998) stated that a product’s brand name is responsible for creating memorability. It helps to build brand recognition and loyalty, as well as providing product information. For CHOCO-ENERGY, this could help to inform consumers’  that this is a chocolate brand. In addition, it also notes consumers that this brand focuses on energy booster. 6.2 New brand image Chernatony and McDonald (2003) stated that brand images enable consumers to form a mental vision of what and who brands stand for. Because consumers will select a brand by observing whether the images that brand convey match the needs, values and lifestyles of consumers. The brand image for CHOCO-ENERGY brand is to inform consumers that this brand is more than just another chocolate, â€Å"it as a reflection of a way of life, where people live with energy, joyful and healthy†. For the new identification brand, CHOCO-ENERGY would like to transfer a healthy and energy image for the consumers and let consumers to be treatwise for chocolate based on GDAs (Guideline Daily amounts). This new brand aims to inform consumers to be enjoyed as part of a healthy, active lifestyle. Because some of them might consider chocolate leads to obesity issues while eating limited chocolate can also provide benefits for one’s healthy because the elements contain in peanut butter and peanuts would benefits for consumers’ nutrition. Peanut butter and peanuts provide protein, vitamins B3 and E, magnesium, folate, dietary fiber, arginine, and high levels of the antioxidant p-coumaric acid. All of those elements would help consumers to protect against a high risk of cardiovascular disease (HubPages, 2012). 6.3 Brand positioning According to Aaker (2002), brand position is the part of the brand identity and value proposition that is to be actively communicated to the target audience and that demonstrates an advantage over competing brands (Aaker, 2002, pp176). The new identification brand will target on young teenagers and positioning on creating an everyday low price and importance of chocolate brand to British consumers. According to Mintel (2012), 15-24-year-olds stand out as the most important demographic in the chocolate and confectionery market, with the highest share of total users (91%) and also 44% of heavy users (Mintel, 2012). In addition, 68% of 16-24-year-olds full-time students consider that everyday low price as one of their main choice factors for a  chocolate brand (Mintel, 2012). Furthermore, there is a growing numbers in the population of the high usage 25-34-year-old age group as well as Abs and C2s look set to drive sales growth in the coming years (Mintel, 2012). Therefore, the new identification brand will target on users from 16-to-34 year olds and creating an everyday low price brand in the confectionery market to attract consumers’ attention. 6.4 Brand personality Aaker (2002) noted that a brand personality represents a functional benefits or attribute that may be relatively ineffective if it lacks a visual image established in the customer’s mind. Brand personality for the new identification brand is that CHOCO-ENERGY not just another chocolate bar that provide sweet craving or energy for the consumers but also a brand that value for money. Because according to Mintel (2012), chocolate suffers from a poor perception of value with only 28% of chocolate users think chocolate bars provide value for money. In addition, 65% of users consider that brands benefit from high trust as a main choice factor when they choose a chocolate brand. Therefore, improving perception of value and creating high trust for the new identification brand is emergent and significant. In addition, according to the brand image transfer part, energy booster and offer added-value are great element for the marketer to create the new brand. Therefore, this brand aims to create an everyday low price and importance chocolate brand for consumers not only value for money on price but also on product content. The product will maintain the value of Snickers brand that providing high nut content as the high peanut content likely to be a deterrent for a number of people (Mintel, 2012). 6.5 Package strategy for the new identification brand Trott (2012) stated that package is a powerful selling tool for a company to achieve a competitive advantage because for consumers the package is the product. Before consumers select a product, they will see the package at first. Through the shape of the package, the recognition of the brand, the color and the words, the graphic style and format they will have a fundamental image for the product (Meyers and Lubliner, 1998). In addition, the name, logo or symbol of the package are all unique, appropriate, and legally ownable for the company to communicate a positive and memorable image about the product (Meyers and Lubliner, 1998). These would help to provide product information and attributes to the customers. Therefore, it is critical for the company to pay much attention on the package design. Next the detail explanation about brand’s logo, color for the package, product identification (net weight copy, benefit statement, flavor or variety identification, size, nutritional information, ingredients, distributed place, attribute description) for the new identification brand can be seen below. 6.5.1 The brand logo The brand’s logo refers to a uniquely shaped signature, which can be based on the brand name in some kind of unique typographic format or a uniquely styled configuration of the corporate initials (Meyers and Lubliner, 1998). The consistent use of the logo is one of the reasons to make a powerful brand and also is the fundamental building blocks of brand identity (Carter, 1999). For the new identification brand, the marketer will use the brand name as the brand’s logo. The researcher will use a script logo because this type of logo provides an image of casualness, fun, movement and entertainment (Meyers and Lubliner, 1998). This is more related to the image of new identification brand that CHOCO-ENERGY is more than just another chocolate: â€Å"it as a reflection of a way of life, where people live with energy, joyful and healthy†. The slogan of the new identification brand is â€Å"CHOCO-ENERGY Eat health to be a part of active lifestyle†. 6.5.2 Package inside and outside The color for the packaging of the new identification brand outside will combine both brown and yellow. Because brown is deep color and often used for gourmet food and confections to communicate good taste, warmth, and appetite appeal. In addition, this color also helps to identify the color of the product inside the package (Meyers and Lubliner, 1998). For yellow color, it looks bright and tends to communicate relaxation and joy. Inside  the package four cup shaped chocolate. The surface of each chocolate has a heart-style image. 6.5.3 Product Identification Each CHOCO-ENERGY chocolate bar will contain 210 calories with a total fat content 14 gm. In addition, for its protein, sugar and sodium content will be 4gm, 19g and 130 mg respectively. The new identification brand will also contain nougat, caramel, peanuts. All of these elements will be covered in chocolate coating. Net weight copy for CHOCO-ENERGY is 42g. The benefit statement of this brand is to be treatwise based on guideline daily amount to be enjoyed as part of a healthy, active lifestyle. This brand pays much attention to balance the flavor of the product to avoid the product more sweet than salty. In addition, the product avoids making the peanut butter layer too waxy and to make the chocolate strangely flavourless. There will four pieces of chocolate cups in the package. The package will be flowrap bags. This would help to increase the product store duration because it’s easy for chocolate to melt at a high temperature. In addition, it helps to improve the product se curity. The detail nutritional information and ingredients can be seen from A3 poster. 7. Conclusion In this report, the rise of chocolate price and the increasing growing number of own-label of chocolate brand as great reasons to explain why creating a low budget route brand is effective in the chocolate and confectionery market. In addition, the detail explanation about the Snickers brand such as the brand image that Snickers Bar provide the fuel and energy for the body and mind with slogan that ‘the big eat when you are hungry’. Snickers brand positioning â€Å"from a largely ‘male’ base to include women and older consumers. Snickers brand personality through launching celebrity endorsement campaign with words like, â€Å"Peanutopolis, Hungerectomy, Nougtocity, Substantialicious and Satisfectellent† to give a fundamental knowledge about how to create a brand. Furthermore, the brand image transfer as a great part for the report to show what elements will remain or added from the Snickers brand to create the new identification brand. At last, the new identification brand, CHOCO-ENERGY brand was created with slogan that ‘CHOCO-ENERGY Eat health to be a part of active lifestyle’ to represent an image that CHOCO-ENERGY is not just another chocolate, â€Å"it as a reflection of a way of life, where people live with energy, joyful and healthy†. CHOCO-ENERGY positions on creating an everyday low price and importance of chocolate brand to British consumers. At the same time, elements for the package design also explained to show the new identification brand. 8. References AAKER, D.A. (2002) Building strong brands. London: Simon & Schuster UK Ltd. CARTER, D.E. (1999) Branding: the power of market identity. New York: Hearst Books International. CHERNATONY, L.D and MCDONALD, M (2003) Creating Powerful Brands in Consumer, Service and Industrial Markets, Third Edition. Oxford: Elsevier Ltd. CHERNATONY, L., MCDONALD, M, WALLACE, E (2011) Creating powerful Brands, BH, 4th Edition. Oxford: Elsevier Ltd. CLIFTON, R and Simmons, J (2003) Brands and Branding. London: The Economist Newspaper Ltd. HASSAN, T. U (2009) Snickers Chocolate Bar-A short History. Ezine @rticles. [Online]. Available from: http://ezinearticles.com/?Snickers-Chocolate-Bar—A-Short-History&id=4102333. [Accessed 17/05/2012] LABAU, E. (2010) Snickers Peanut Butter Squared Review. About.com. Candy. [Online] Available from: http://candy.about.com/od/candyreviews/fr/snickers_pbsquared.htm. [Accessed 17/05/2012]. LAFORET, S (2011) Managing Brands. McGraw Hill. MARS Official website page (2012) Brands Chocolate. [Online]. Available from: http://www.mars.com/global/brands/chocolate.aspx. [Accessed 17/05/2012]. MEYERS, H.M. and LUBLINER, M.J. (1998) The marketer’s Guide to Successful Package Design. United States of America: NTC/Contemporary Publishing Group, Inc. MINTEL (2012) Chocolate Confectionary-UK-April-2012. London: Mintel International. MINTEL (2011) Sugar and Confectionary-UK-November 2011. London: Mintel International. RIEZEBOS, R (2003) Brand Management. Prentice Hall. The IRISH TIMES BUSINESS (2000) Global marketing-Building and Maintaining the M&M’S Brand. Fifth Edition. UK: Masterfoods. TROTT, P (2012) Innovation Management and New Product Development, Fifth Edition. England: Pearson Education Limited.

Animal Abuse essays

Animal Abuse essays You turn on your TV just o hear about another unnecessary tragic death. I am not speaking of car accidents or Aids, but referring to the deaths from the unending, continuous rash of the deaths cause by adults and very often children killing with a gun. IN order for this unnecessary killing to cease, gun control laws need to be strengthened. It is the moral obligation of the American citizen to realize that gun control is not only an intelligent option, but also one that is a matter of life or death for many people in todays society. The recent hooting at high schools is further evidence that the availability of guns is widespread. Without strict gun enforcement laws, guns will continue to be the weapon of violence. Gun control hobbyists believe the tightening of gun laws will do nothing to cure the problem of a violent society. While this is true, laws that enforce stricter gun control of a object that has the ability to do immense harm, seems like a logical answer, and a good first step. ...

A Plot Summary of Our Town

A Plot Summary of Our Town Written by Thorton Wilder, Our Town is a play that  explores the lives of people living in a small, quintessentially American town. It was first produced in 1938 and received the Pulitzer Prize for Drama. The play is divided into three aspects of the human experience: Act One: Daily Life Act Two: Love / Marriage Act Three: Death / Loss Act One The Stage Manager, serving as the play’s narrator, introduces the audience to Grover’s Corners, a small town in New Hampshire. The year is 1901. In the early morning, only a few folks are about. The paperboy delivers papers. The milkman strolls by. Dr. Gibbs has just returned from delivering twins. Note: There are very few props in Our Town. Most of the objects are pantomimed. The Stage Manager arranges a few (real) chairs and tables. Two families enter and begin pantomiming breakfast. The Gibbs Family Dr. Gibbs: Hardworking, soft-spoken, disciplined.Mrs. Gibbs: The Doctor’s wife. She believes her husband is overworked and should take a vacation.George: Their son. Energetic, friendly, sincere.Rebecca: George’s little sister. The Webb Family Mr. Webb: Runs the town’s newspaper.Mrs. Webb: Strict but loving to her children.Emily Webb: Their daughter. Bright, hopeful and idealistic.Wally Webb: Her younger brother. Throughout the morning and the rest of the day, the townspeople of Grover’s Corner eat breakfast, work in town, do household chores, garden, gossip, go to school, attend choir practice, and admire the moonlight. Some of Act One’s More Compelling Moments Dr. Gibbs calmly chastises his son for forgetting to chop firewood. When George has tears in his eyes, he hands him a handkerchief and the matter is resolved.Simon Stimson, the church organist, leads the church choir while intoxicated. He staggers home drunk and deeply troubled. The constable and Mr. Webb try to assist him, but Stimson wanders away.  Webb wonders how the man’s sorry situation will end, but decided there is nothing to be done about it.Emily Webb and George Gibbs sit at their windows (according to the stage directions, they are perched on ladders). They talk about algebra and the moonlight. Their words are mundane, perhaps, but their fondness for each other is obvious.Rebecca tells her brother a funny story about a letter Jane Crofut received from a minister. It was addressed: Jane Crofut; The Crofut Farm; Grover’s Corners; Sutton County; New Hampshire; United States of America; North America; Western Hemisphere; the Earth; the Solar System; the Univers e; the Mind of God. Act Two The Stage Manager explains that three years have passed. It is the wedding day of George and Emily. The Webb and Gibbs parents lament how their children have grown so quickly. George and Mr. Webb, his soon-to-be father-in-law, awkwardly converse about the futility of marital advice. Before the wedding commences, the Stage Manager wonders how it all began, both this specific romance of George and Emily, as well as the origins of marriage in general. He takes the audience back in time a bit, to when George and Emily’s romantic relationship began. In this flashback, George is the captain of the baseball team. Emily has just been elected as the student body treasurer and secretary. After school, he offers to carry her books home. She accepts but suddenly reveals how she does not like the change in his character. She claims that George has become arrogant. This seems to be a false accusation, however, because George immediately apologizes. He is very grateful to have such an honest friend as Emily. He takes her to the soda shop, where the Stage Manager pretends to be the store owner. There, the boy and girl reveal their devotion to one another. The Stage Manager segues back to the wedding ceremony. Both the young bride and groom are scared about getting married and growing up. Mrs. Gibbs snaps her son out of his jitters. Mr. Webb calms his daughter’s fears. The Stage Manager plays the role of the minister. In his sermon, he says of the countless who have gotten married, â€Å"Once in a thousand times it’s interesting.† Act Three The final act takes place in a cemetery in 1913. It is set upon a hill overlooking Grover’s Corner. About a dozen people sit in several rows of chairs. They have patient and somber faces. The Stage Manager tells us that these are the dead citizens of the town. Among the recent arrivals are: Mrs. Gibbs: Died of pneumonia while visiting her daughter.Wally Webb: Died young. His appendix burst during a Boy Scout trip.Simon Stimson: Facing troubles the audience never understands, he hangs himself. A funeral procession approaches. The dead characters comment nonchalantly about the new arrival: Emily Webb. She died while giving birth to her second child. The spirit of Emily walks away from the living and joins the dead, sitting next to Mrs. Gibbs. Emily is pleased to see her. She talks about the farm. She is distracted by the living as they grieve. She wonders how long the sensation of feeling alive will last; she is anxious to feel like the others do. Mrs. Gibbs tells her to wait, that it is best to be quiet and patient. The dead seem to be looking to the future, waiting for something. They are no longer emotionally connected to the troubles of the living. Emily senses that one can return to the world of the living, that one can revisit and re-experience the past. With the help of the Stage Manager, and against the advice of Mrs. Gibbs, Emily returns to her 12th birthday. However, everything is too beautiful, too emotionally intense. She chooses to go back to the numbing comfort of the grave. The world, she says, is too wonderful for anyone to truly realize it. Some of the dead, such as Stimson, express bitterness to the ignorance of the living. However, Mrs. Gibbs and the others believe that life was both painful and wonderful. They take comfort and companionship in the starlight above them. In the last moments of the play, George returns to weep at Emily’s grave. EMILY: Mother Gibbs? MRS. GIBBS: Yes, Emily? EMILY: They don’t understand, do they? MRS. GIBBS: No, dear. They don’t understand. The Stage Manager then reflects upon how, throughout the universe, it may be that only the inhabitants of the earth are straining away. He tells the audience to get a good night’s rest. The play ends.

Fast Food and Healthy Life Essay Example | Topics and Well Written Essays - 1000 words

Fast Food and Healthy Life - Essay Example There is a big gap in the sensible amounts of food that can be consumed to the amounts of food actually consumed on a daily basis (Young, Lisa R and Nestle, Marion; 2003, p1). Food manufacturers are the biggest culprits of health mismanagement in the United States. Individual intake of food is surreptitiously promoted by packages that invariably provide more than double the quantity of food necessary for one meal. "Foodservice establishments use larger dinner plates, larger pans to bake muffins and pizzas, and larger containers for sodas and fries" (Young, Lisa R and Nestle, Marion; 2003, p2). Customers are not inclined to measure the exact quantity of food they are supposed to consume over one meal course. Normally, food is consumed on the basis of individual likes and no statutory rules are broken if the customer consumes more of a particular food he likes. Adequate portion sizes relevant for a meal marked on the labels are not seriously noted. This state of affairs happens on a very wide scale involving a huge segment of the population anywhere in the world. However, science provides information on the portions of each food that could be safely consumed. Excess food invariably adds to the calories and sooner than later leverage disease-prone organs such as kidneys and the heart with impure blood and once set it becomes difficult to root them out. "There are short-term studies showing that controlling portion sizes helps limit calorie intake, particularly when eating high-calorie foods. What is missing from the research is whether people monitor portion sizes and consistently chooses to eat recommended serving sizes, thus consuming the appropriate amount of calories for maintaining or losing weight" (Do Increased Portion Sizes Affect How Much We Eat, 2006) Obese children and fast food We live in an information age where the television is the best form of entertainment and everyone, including the children, finds endless solace glued to it with fast food packets in their hands. Little wonder then that one in every three children is obese in the United States (Leading by Example, 2010). "Many kids are spending less time exercising and more time in front of the television, computer, or video-game console. And today's busy families have fewer free moments to prepare nutritious, home-cooked meals. From fast food to electronics, quick and easy is the reality formany people in the new millennium" (Leading by Example, 2010). The eat-more-work-less syndrome has become a way of life that does not appear to be a threat until it strikes when it becomes a too late to take corrective action. Granted, lots of teenagers are now taking action and working out to reduce the extra calories. However, the erratic lifestyle they have been leading up to that point when they start

Art of Modern China Research Paper Example | Topics and Well Written Essays - 2500 words

Art of Modern China - Research Paper Example â€Å"Chinese painting, which is based on graphic conventions, builds from a planar, rather than an optical, structure. Early pictorial representation, using graphic symbols, reads both horizontally along register lines and vertically in an open field in the picture surface.† (Fong, 2003, no page number.) This close relationship between the written word and the pictorial image lasted for many centuries right into the twentieth century. The administrators and courtiers of successive imperial dynasties were generally the only people who possessed the literary skills necessary to be an artist and they produced beautiful monochrome pictures in black ink, sometimes with washes of carefully chosen colors, representing landscape or birds, fish and animals. In the sixth century a set of six laws of painting were formed by Xie He (active c. 500-535) and they are Spirit Resonance, or vitality; Bone Method, a type of brushwork; Correspondence to the Object, or depicting of forms, Suitabi lity of Type, a method of laying on colors; Division and Planning, which means arrangement or composition; and Transmission by Copying, which is a way of ensuring that ancient models are passed on to future generations. (Clunes, 2009, p. 46). As technologies such as woodblocks and various kinds of printing developed, so the range of colors grew, and experimentation in the use of lines and washes also. The key ancient features of Chinese painting styles were cumulative, and change was gradual, that is to say, successive generations of artists consciously incorporated the earlier techniques of the masters, and carried them forward by synthesizing them into new compositions. Copying older works was advocated as a way of improving, and this is why there is such a consistent and recognizable line of tradition all the way through Chinese ink painting so that â€Å"every compositional detail, every outline, texture and ink wash had its origin in an ancient source.† (Sullivan, 2000, p. 258). Simpler peasant styles, especially portraits, with clear ink outlines were popular alongside the more sophisticated literati styles. Contribution of The Shanghai School to Chinese Ink Painting. Things began to change, however, in the middle of the nineteenth century when China began to open up to influences from the West, and one city in particular was most receptive to this new phenomenon: Shanghai. As a thriving port city it was the point of arrival for many ships and it became the most international of all art scenes in China, fuelled by the profits of traders from within China and beyond. Artists from the provinces flocked to Shanghai in the hope of finding buyers and patrons for their work. In the 1840s and 1850s the prevailing style was still was traditional bird-and-flower paintings using a wash without outlines. This style was used by Zhang Xiong (1803-1886), a

Writing 1 Essay Example | Topics and Well Written Essays - 1500 words - 1

Writing 1 - Essay Example the pleas presented were based on the fact that privacy is being eroded. Federal Court was moved in this regard in order to assess and specify the limits and scope of their working and check the nature of questions presented before the jury. By the end of the hearing, the court announced that the practices of National Security Agency did not violate any major civil rights or privacy rules majorly (LIPTAK). Prior to the recent ruling, a former case undertaken with this regard assessed the scenario and termed the working of N.S.A as obstructing the privacy and basic rights of ordinary citizens. The set of recommendations have come forth on account of response to the concerns expressed by Jeff Jarvis in a further response to the findings and decision made by the Federal Court (Jarvis). In one of the proceedings and case result the court termed the activities of N.S.A as that of one leading the country towards a totalitarian state outlook with no private life protection and privacy respect. In order and effort to make up for the concerns of number of citizens, a ten point recommendation plan has been suggested with aims of providing the N.S.A a working mechanism which will allow for a more transparent, efficient and little controversial working mechanism with regard to privacy and public personal life (Brand). For the purpose a Board has been brought into force with regard to the working of the N.S.A and possible definition of its scope and privacy breach protection. These recommendations include the following: The board advised the N.S.A for a possible redefinition of the identifying and then targeting a particular suspect action or individual. This will allow for a better understanding of the scenario with regard to the privacy protection. This part of recommendation largely pertains to the cooperation with the foreign security agencies and the American citizens monitoring who may be outside the American soil. This

Overview of Conflicts of Interest Essay Example for Free

Overview of Conflicts of Interest Essay Confidentiality is also something that some volunteers of the Remedios AIDS Foundation should also learn. Although many officers of this NGO advocate confidentiality, many of its volunteers could still breach this ethical code, thus further isolating prospective clients. It is a well-known fact that the life of the first Filipino AIDS victim was made into a commercial movie, and had attracted thousands of audience – making it seem like a carnival show. This is precisely the kind of stigma that HIV/AIDS victims is afraid of, and something that the Remedios AIDS Foundation – and many other NGOs dealing with this disease is trying to work out. The Remedios AIDS Foundation is also faced with the dilemma on how to conduct research without exposing the patients to various risks (CIOMS 1993). As an NGO that do social and medical research, it has to ensure that HIV/AIDS patients must also benefit from its studies. It is unethical to expose subjects to the risks of participating in a research study unless the design is sufficiently rigorous that the results will be valid and generalizable (U. S. National Commission for the Protection of the Human Subjects of Biomedical and Behavioral Research). Another critical ethical consideration that must be dealt with accordingly by the Remedios AIDS Foundation is how to maintain objectivity in front of emotional patients. Culturally speaking, the Filipino people tend to be emphatic of each other’s plights, thus it is not an isolated case to find volunteers who are emotionally affected by the conditions of HIV/AIDS patients. This eventually leads them to quit from their volunteer work and/or to be personally involved in their patients’ cases, which often clouds their critical judgment. Applications The best thing to do here is to implement an intensive and extensive information campaign on AIDS and the advantages of belonging to a core group that can emotionally and physically assist the AIDS victims. Moreover, volunteers of the Remedios AIDS Foundation should also undergo intensive training and education on how to properly deal with HIV/AIDS patients. It must be noted that these patients are already wrapped in insecurity and treating them with slight uncertainty will only decrease their self-confidence. To meet the ethical obligations for research, on the other hand, this NGO must conduct studies whose sample sizes must be adequate. Suitable study endpoints must also be selected. It must also ensure that clinical trials must undergo preliminary laboratory and animal research. It must always take into consideration that research with human participants raises ethical concerns because people accept risks and inconvenience to advance scientific knowledge and to benefit others (Lo 2000). Social researchers of this NGO must also learn how to use language that is not offensive to study participants. Conclusion As one of the NGOs at the forefront of combating HIV/AIDS in the Philippines, the Remedios AIDS Foundation is faced with many ethical dilemmas that it is trying to overcome one by one. Although it is difficult to do in this largely Catholic country where promiscuity is being strongly detested and HIV/AIDS is being associated with promiscuity, it continues to embark on a rigorous warfare against HIV/AIDS in the country. Everything is an uphill battle because social norms and religiosity keep HIV/AIDS patients from coming forward in the open to seek for help. The NGO is looking for ways and means to solve this problem without losing its focus. As the officers and volunteers of the Remedios AIDS Foundation are also mostly Catholics, they also have to be able to move around their religious beliefs in order to stop being discriminatory to HIV/AIDS patients. They also have to ensure that their researchers are well-trained to avoid offending study participants and this can only be done by conducting intensive trainings. Lastly, objectivity should also be encouraged to avoid personal involvement in patients’ predicament. This last ethical issue should be encouraged to avoid conflict of interest on the part of the NGO. In the end, the officers and volunteers of this NGO are cognizant of the fact that unless these ethical concerns are addressed, their fight against HIV/AIDS will never be successful. References: Council for International Organizations of Medical Sciences (CIOMS). (1993) International Ethical Guidelines for Biomedical Research Involving Human Subjects. Geneva. de Bruyn, T. (1998) HIV/AIDS and Discrimination: A Discussion Paper. Montreal: Canadian HIV/AIDS Legal Network Canadian AIDS Society. Lo B. (2000) Overview of Conflicts of Interest. In Resolving Ethical Dilemmas: A Guide for Clinicians. 2nd ed. Philadelphia: Lippincott Williams Wilkins. Reproductive Health Outlook. (1997) HIV/AIDS Key Issues. Retrieved May 30, 2006 from http://www. rho. org/html/hiv_aids_keyissues. html U. S. National Commission for the Protection of Human Subjects of Biomedical and Behavioral Research. (1978) The Belmont Report: Ethical Principles and Guidelines for the Protection of Human Subjects of Research. Washington, D. C. : Dept. of Health, Education and Welfare. The Offical Website of the Remedios AIDS Foundation. (1991) http://www.remedios.com.ph/