The Drugs Relationship Exploring Dynamic And Static Models

In her article â€Å"The Drugs Relationship: Exploring Dynamic and Static Models,† Lesley Williams Reid examines the relationship between drugs and crime by looking at offenders’ environment. For example she surveyed 835 men in four different cities, which lead her to make her own theories which was that criminals had committed their first crime at an early age and drug users also started at an early age (Reid, 2001). The weakness in Reid article is that she based her research on male inmates in maximum security. This is a weakness because she is only focusing on one gender and one small population. On the other hand the article â€Å"Predictors of drug use in prison among women convicted of violent crimes† by Danilo Baltieri a professor in sex offenders and, and crime and drugs based their research on women only. The researcher used the same method as Reid did because they both looked at the environment and the attachment to the parents. According to Baltieri, the common history for women was childhood sex abuse, poor schooling, family drug use, etc. These histories were mostly likely what lead these offenders’ to commit a crime because they may feel like no one cares for them and that there’s nothing in life. The strongest part of the article was that the author specifically said the crime women are most likely to commit are the planned out crimes. The reason being because planning makes it harder for them to get caught by the authorities. An example of a crime that a female willShow MoreRelatedProject management approaches for dynamic environments Essay73 04 Words   |  30 PagesAvailable online at www.sciencedirect.com International Journal of Project Management 27 (2009) 355–364 www.elsevier.com/locate/ijproman Project management approaches for dynamic environments Simon Collyer a,*, Clive M.J. 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History of Special Education Free Essays

Special education only began when parent-organized groups started advocating for disabled children’s rights. Prior to this, disabled children were considered crippled, dump, mentally defective or feeble-minded, (J. E. We will write a custom essay sample on History of Special Education or any similar topic only for you Order Now Wallace Wallin, 1924). They were therefore excluded from education in public institutions. By 1975, more than half of disabled children were denied an opportunity to education. (William N. Myhill, 2004) However, during the 1950s and 1960s several parent-organized groups of advocacy emerged. Such groups included the American Association on Mental Deficiency, Muscular Dystrophy Association, and Mental Retardation Panel by John F. Kennedy among others. These groups’ advocacy necessitated establishment of schools for children with disabilities, both at the local and state levels. The advocacy also led to state’s concern for special education. Several legislations that aimed at development and implementation of programs for the needs of children with disabilities and their families were also passed. In 1958, 1959 and 1961 three laws; PL 85-926, PL 86-158 and the Teachers of the Deaf Act, respectively were passed. These laws helped in the training of teachers who to work with the mentally disabled and the deaf. In 1965 the state also approved the Elementary and Secondary Education Act and the State Schools Act. With these acts in place, states got access to grant funds for the education of children with disabilities (James J. Cremins, 1983). The United States Congress also approved the Education for All Handicapped Children Act (EHA) in 1975. This law was to protect the rights of children with disabilities and their families. The law later became the legislative foundation through which special education received federal funding (James J. Cremins, 1983). In 1997 and 2004 the EHA was re-authored and renamed the Individuals with Disabilities Education Act (IDEA), changing the procedures for disability identification and demanding for high standards of qualification for teachers of special education. IDEA advocated for a Free and Appropriate Education (FAPE) to every student. Court cases have also been vital in shaping of special education. For instance, the Pennsylvania Association for Retarded Children (PARC) challenged the Commonwealth of Pennsylvania in 1971 for the exclusion of mentally handicapped from public schools. The courts ruled out this discrimination. This case extended into 1972, with a ruling that children with disabilities be given education irrespective of its cost following a case filled by Mills against the District of Columbia (William N. Myhill, 2004) In 1998, Honig filed a case against Doe when two students were suspended for disruptive conduct resulting from their disabilities. The court ruled that students could not be punished for a disability-related misbehavior. As well, three different cases; Diana v State Board of Education (1970), Hobson v Hansen (1967-1968) and the Larry P. Riles case filled in 1979, sort a ruling on disability tests. The court ruled out the use of IQ, culturally biased and language-biased tests whose use to place a student in special education class was common. Special education has undergone remarkable transition; from the time when disabled children were simply ignored to today when a good number of programs for these children have been developed (Jame s J. Cremins, 1983). There are now numerous professionals who evaluate children with disabilities and place them into the best conditions for their learning. References James J. Cremins, (1983). Legal and Political Issues in Special Education4–5 J. E. Wallace Wallin, (1924). The Education of Handicapped Children Losen, Daniel J. Orfield, Gary (2002), Introduction to Racial Inequality in Special Education. The Civil Rights Project at Harvard University: Harvard Education Press. William N. Myhill, (2004). No FAPE for Children with Disabilities in the Milwaukee Parental Choice Program: Time to Redefine a Free Appropriate Public Education, 89 Iowa L. Rev. 1051, 1055 How to cite History of Special Education, Papers

Job Satisfaction at Infosys and Its Implications for Motivating Employees at Infosys Sample Essay Example For Students

Job Satisfaction at Infosys and Its Implications for Motivating Employees at Infosys Sample Essay The chief purpose of the survey is to find the occupation satisfaction of employees in Infosys. It includes finding assorted parametric quantities that influence occupation satisfaction and besides the present degree of satisfaction of the employees. To understand employees perceptual experiences about the occupation and come up with recommendations for the company to better the degree of occupation satisfaction. The method used to execute the survey was a Job Satisfaction Questionnaire. The questionnaire consisted of assorted subdivisions like personal inside informations. working conditions related inquiries. salary and publicity chances related inquiries. work relationships and accomplishments and abilities related inquiries and inquiries on function performed. The questionnaire was circulated in assorted undertaking squads at Infosys and besides the respondents belonged to assorted appellations. The findings were that employees at Infosys valued work relationships and healthy working conditions the most when it came to occupation satisfaction. Closely followed were salary. other benefits and chances to larn new accomplishments. Sing working conditions the employees were satisfied with the figure of hours spent at office. current location. ill and paid foliages but were dissatisfied with the flexibleness at the occupation. Sing salary and chances for publicity the employees were dissatisfied. nevertheless on the parametric quantities of occupation security. other benefits and acknowledgment for work the employees were satisfied. The consequences observed suggested that the company should look towards constructing a long term relationships with the employees by honoring the deserving employees and supplying them with the compensation that is as per industry criterions. Surveies should be conducted to understand what is most of import to the employees and where the company is missing in constructing a healthy relationship with its employees. Introduction: Importance of Job Satisfaction:Beyond the research literature and surveies. occupation satisfaction is besides of import in mundane life. Administrations have important effects on the people who work for them and some of those effects are reflected in how people feel about their work. This makes occupation satisfaction an issue of significant importance for both employers and employees. As many surveies suggest. employers benefit from satisfied employees as they are more likely to gain from lower staff turnover and higher productiveness if their employees see a high degree of occupation satisfaction. However. employees should besides ‘be happy in their work. given the sum of clip they have to give to it throughout their working lives’ ( Nguyen. Taylor and Bradley. 2003a ) . Investigated by several subjects such as psychological science. sociology. economic sciences and managementsciences. occupation satisfaction is a often studied topic in work and organisational literat ure. This is chiefly due to the fact that many experts believe that occupation satisfaction tendencies can affectlabor market behaviour and influence work productiveness. work attempt. employee absenteeism andstaff turnover. Furthermore. occupation satisfaction is considered a strong forecaster of overall individualwell-being. every bit good as a good forecaster of purposes or determinations of employees to go forth a occupation. Job satisfaction describes how content an person is with his or her occupation. There are a assortment of factors that can act upon a person’s degree of occupation satisfaction. Some of these factors include the degree of wage and benefits. the sensed equity to the publicity system within a company. the quality of the on the job conditions. leading and societal relationships and the occupation itself. Job satisfaction has besides been defined as a enjoyable emotional province ensuing from the assessment of one’s occupation ; an affectional reaction to one’s occupation ; and an attitude towards one’s occupation. Weiss ( 2002 ) has argued that occupation satisfaction is an attitude but points out that research workers should clearly separate the objects of cognitive rating which are affect ( emotion ) . beliefs and behaviours. This definition suggests that we form attitudes towards our occupations by taking into history our feelings. our beliefs. and our behavior. Job satisfaction can besides be defined every bit either as the overall or general occupation satisfaction of an employee or as the satisfaction with certain aspects of the occupation such as the work itself. coworkers. supervising. wage. working conditions. company policies. processs and chances for publicity ( Smith et al. . 1969 ) . Based upon these two position points of occupation satisfaction. it may be steps either as the general or overall satisfaction of an employee with the occupation or it may be measured as the satisfaction of an employee with the assorted work aspects. For the present survey the former position of occupation satisfaction has adopted Aim OF STUDY:Soon the Indian IT and ITES industry has the largest abrasion rate as compared to otherindustries. Not merely the startup companies but besides the established companies have been happening it hard to retain employees. With the unprecedented roar in the IT industry the size of the industry has grown really large and with major IT participants using a immense figure of employees. it has become really of import to find the factors that influence occupation satisfaction in this industry and come up with steps that can take to higher degrees of satisfactions. Infosys being the for-runner of IT in India. this company was selected for the syudy. The survey focuses on analyzing the information and some tendencies in jab satisfaction. The aims of the survey include: 1. To find the parametric quantities that influence occupation satisfaction in Infosys. 2. To find the present degree of satisfaction of the employees on parametric quantities identified. 3. To sketch the chief tendencies and correlativities sing occupation satisfaction in Infosys. 4. To find the committedness that the employees have for a long term calling with theorganization 5. To understand where the employees rate their organisation on the parametric quantities related tojob satisfaction. 6. To enlist the parametric quantities that the organisation can better upon and do related recommendations. ABOUT THE Company:Infosys was founded on 2 July 1981 by seven people viz. . N R Narayana Murthy. NandanNilekani. Kris Gopalakrishnan. S. D. Shibulal. K Dinesh and with N. S. Raghavan officially being the first employee of the company. Today. Infosys is a planetary leader in the â€Å"next generation† of IT and confer withing with grosss of US $ 6. 604 billion ( LTM Q2-FY12 ) . Infosys defines designs and delivers technology-enabled concern solutions that help Global 2000 companies win in a Flat World. Infosys besides provides a complete scope of services by leveraging our sphere and concern expertness and strategic confederations with taking engineering suppliers. Infosys and its subordinates have 141. 822 employees as on September 30. 2012. Infosys takes pride in constructing strategic long-run client relationships. 98. 5 % of its grosss come from bing clients. Infosys pioneered the Global Delivery Model ( GDM ) . which emerged as a riotous force in the industry taking to the rise of offshore outsourcing. The GDM is based on the rule of taking work to the location where the best endowment is available. where it makes the best economic sense. with the least sum of acceptable hazard. Infosys has a planetary footmark with 64 offices in 29 states and 65 development centres in US. India. China. Australia. the Czech Republic. Poland. the UK. Canada and Japan. In 1996. Infosys created the Infosys Foundation in the province of Karnataka. operating in the countries of wellness attention. societal rehabilitation and rural upheaval. instruction. humanistic disciplines and civilization. Since so. this foundation has spread to the Indian provinces of Tamil Nadu. Andhra Pradesh. Maharashtra. Kerala. Orissa and Punjab. The Infosys Foundation is headed by Mrs. Sudha Murthy. married woman of Founder Cum Chief Mentor Narayana Murthy. REVIEW OF LITERATURE:One of the biggest preliminaries to the survey of occupation satisfaction was the Hawthorne surveies. These surveies ( 1924-1933 ) . chiefly credited to Elton Mayo of the Harvard Business School. sought to happen the effects of assorted conditions ( most notably light ) on workers’ productiveness. These surveies finally showed that fresh alterations in work conditions temporarily increase productiveness ( called the Hawthorne Effect ) . It was subsequently found that this addition resulted. non from the new conditions. but from the cognition of being observed. This determination provided strong grounds that people work for intents other than wage. which paved the manner for research workers to look into other factors in occupation satisfaction. Scientific direction besides had a important impact on the survey of occupation satisfaction. Frederick Winslow Taylor’s 1911 book. Principles of Scientific Management. argued that there was a individual best manner to execute any given work undertaking. This book contributed to a alteration in industrial production doctrines. doing a displacement from skilled labor and piecework towards the more modern attack of assembly lines and hourly rewards. The initial usage of scientific direction by industries greatly increased productiveness because workers were forced to work at a faster gait. Recycling plastic Essay?Job Satisfaction based on work relationships:Here the company has done good topromote a healthy ambiance in the company with regard to co-ordination within theemployees. The satisfaction % in instance of relationship with colleagues. higher-ups and subordinatesis 70 % . 50 % and 50 % severally. With regard to squad work the satisfaction % is overpoweringly 80 % . ?Job Satisfaction based on use of accomplishments and abilities: Here. a important ( 80 % and 70 % ) part of employees believe that they have equal chances to use their skillsand abilities when at work. Whereas in instance of support for extra preparation andeducation. the satisfaction % is 40 % and hence there is a immense range for betterment inthis country. ?Job Satisfaction based on work activities and function performed: The important % ofemployees is satisfied with the activities they perform and with the function performed bythem. With regard to occupation duties 80 % of the employees and with respect toopportunities to periodic alterations in responsibilities 70 % are satisfied. However in instance of degreeof independency and feedback procedure in topographic point there is range for betterment for thecompany. ?Rating given to occupation satisfaction parametric quantities:From the evaluations given by the employees itcan be concluded that work activities. function performed and salary A ; promotionopportunities are the most of import parametric quantities driving occupation satisfaction. Closelyfollowed are work relationships. working conditions and chances to larn new accomplishments in that order. ?Ratings given to organisation:From the evaluations it can be concluded that Infosys scoreswell when it comes to presenting quality merchandises and service and squad work across theorganization. However. the tonss are low in instance of pulling quality endowment and retaining the high quality employees. Besides 40 % of the employees agree that Infosys caresfor its employees and values them. ?Long term committedness:From the study it can detect that most of the employees arenot willing to prosecute a long term calling with the organisation. 40 % of the employees aresomewhat committed whereas 40 % are non certain about the committedness. 10 % are non committed at all. Thus merely 10 % of the employees are committed for a long term calling. APPLICATION OF HERZERBERG’s TWO FACTOR THEORY OF MOTIVATION: Frederick Herzberg’s Two Factor Theory. besides called as motive hygiene theory proposes that intrinsic factors are related to occupation satisfaction. while extrinsic factors are associated with occupation dissatisfaction. It gives the information of when employees feel exceptionally good ( satisfied ) or bad ( dissatisfied ) about their occupation. This theory is applied to the obtained informations from Infosys and decisions are drawn about the company-employee relationship and how employees’ occupation satisfaction is affected by these parametric quantities. MOTIVATORSHYGEIN FACTORS †¢Current location of work†¢Other wage benefits†¢Job security†¢Recognition to work achievement†¢With coworkers†¢With subsidiaries†¢Overall squad work†¢Variety of occupation duties†¢Periodic alteration to responsibilities†¢Feedback procedure†¢Opportunity to utilize. larn accomplishments and talent†¢Salary†¢Promotion chances†¢Organizations attention for employees†¢Sick foliages and paid vaccation offered†¢Superiors†¢Opportunity for extra preparation and instruction Highly satisfiedNeutralExtremely Disgruntled From the above tabular array of consequences. one observes that the factors that determine whether there is dissatisfaction or no dissatisfaction are non portion of the work itself. but instead. are external factors Factors that lead to occupation satisfaction are separate and distinguishable from those that led to occupation dissatisfaction. At the same clip we could reason from the above tabular array that those motive factors which are absent. make non take to dissatisfaction. but lead to â€Å"no satisfaction† . At Infosys. incentive factors include those parametric quantities that change over life-time. These parametric quantities that give occupation satisfaction depend on the type of work assigned and the environment in which the work is accomplished. Meanwhile. the hygiene factors are related more with the company’s policies and regulations and ordinances. For illustration. at Infosys the figure of ill foliages granted to its employees is fixed and the company can non transcend the specified bound because of the of all time increasing work burden in the company. Similarly. Infosys does non let for many extra preparation chances as the growing within the company is fast and the employees upgrade to good place and take up different sorts of work. Infosys Directors have to extinguish these factors to maintain employees from being dissatisfied and non needfully actuate them. This theory influences how Infosys designs occupations today. Recommendation: 1 ) Related to working conditions:†¢ Improvement in paid and ill leave policy: Soon at Infosys employees are notprovided with separate ill foliages and hence in instance of any wellness related issuesthe employees have to give their paid foliages. So the present leave policyshould be amended to accommodate employee demands. †¢ There is deficiency of flexibleness with regard to scheduling activities so the companyshould make the directors realize this and can integrate this in managerial preparation plans. 2 ) Related to salary and publicity chances:†¢These are parametric quantities that lead to higher degree of occupation satisfaction and motive. So company should seasonably revisit its compensation construction so as to maintain it at parwith the industry criterions. This is besides of import from keeping of employees’point of position. †¢Company should come up with advanced ways to acknowledge the valuablecontributions made by the persons. 3 ) Related to work relationships:†¢There is important sum of dissatisfaction that is observed when it comes torelationships with the higher-ups. So Infosys can set up for regular feedbacks been taken from the employees sing the relationship with superior andaccordingly take steps to better the relationship through preparation and otherteam edifice activities. 4 ) Related to use of accomplishments and abilities:†¢Employees feel the demand for extra proficient preparation and instruction should beprovided to them along with their on-going work. This can be achieved byallowing the employees to undergo a specific figure of hours of developing sessionsand enfranchisement every one-fourth. 5 ) Related to work activities and function performed:†¢Presently officially the feedback is provided merely during half annual appraisalcycles which the employees feel is really generic and the return off is really less. Sothe company should mandate one to one feedback been given to employees afterevery set of related activities so as the employees can cognize their countries ofimprovement and work on it. 6 ) Other recommendations:†¢Infosys should take stairss to construct a long term association with the employees byunderstanding the demands and wants of the employees through assorted programsand studies. †¢Infosys should concentrate on pulling quality endowment and work on keeping ofemployees by supplying them with best intervention possible and perks whichmatch or are above industry criterions. The company should concentrate on qualitythan on Numberss. Decision:A major challenge faced by Infosys is. developing and keeping Organizationalbehavior and Job satisfaction. It is the involvement of all organisation to procure committedness and cut down employee turnover. So this subject has attracted the involvement of many research workers. Infosys directors need to do attempt to develop human resource policies that are in alliance to the demands and motive of its employees. The findings of this survey have pointed out some salient issues faced in the company like that of preparation. and instruction. relation with higher-ups. etc. . It is imperative for Infosys direction to run into the demands of their employees to beef up their motive. satisfaction. and committedness to minimise turnover. Mentions: 1. Job Satisfaction Survey. Volume 3. Edition 5. Absolute Advantage. Published by WELCO ( Wellness Council of America ) . 2. Measuring occupation Satisfaction In Surveys- Comparative Analytical Report. 3. Meyer. J. P. . Becker. T. E. . A ; Vandenberghe. C. ( 2004 ) . Employee commitment andmotivation: A conceptual analysis and integrative theoretical account. Journal of Applied Psychology. 89. 991-1007 4. Prasad L. M. ( 2002 ) . OrganizationalBehavior: New Delhi: Sultan Chand A ; Sons Publishers. 5. Riaz. Adnan. . A ; Ramay. Muhammad. ( 2010 ) . Ancestors of Job satisfaction-A survey oftelecom sector. Positions of Innovations. Economics and Business. Vol. 4. 66-73.

The Times School free essay sample

For higher studies, select The Times School for its academic and its well known curriculum. I had chosen Management background with Computer Science, Accounting, Business Mathematics as well as English as my subjects. I had 76. 4 % in the first year. Similarly, class twelve had 69. 2% in aggregate 72. 80% with first division. I had chance to utilize my theoretical and practical knowledge which led me to become a program organizer of Times school. got golden opportunities to organize program and helped me to gain xtra knowledge about management. I was really impressed as I wanted to pursue my field of interest i. e. BBA. I opt ACU as an appropriate college for me as wanted to acquire a foreign degree and I find this university is one of the best in Australia. am hopeful that, this decision would give me apple opportunity to consolidate my creative energies and harness my tech nical aptitude. look forward to a career in business and management where cannot only use my academic background to achieve my goals also native contributions to y field of interest. We will write a custom essay sample on The Times School or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I have faith that this course would provide me with opportunities to attend advanced courses and would be the steeping-stone my career in BBA. Moreover, this university not only suits my interest but also advanced academic curriculum and world-class groups, where I can allocate new experience for my career. I believe that it is the best environment for me to obtain my goals while gaining experience and exposure to a diverse student body and faculty. Summarizing all writing above, I believe that my solemn concern for study, my certifications and strong academic background will be beneficial for my undergraduate studies. Attending your prestigious institution would give me an opportunity of receive high-level education under the guidance of prominent professors and excellent teachers. would regard my admission to TAFE not only as a great honor but also a great responsibility and challenge to prove myself. Thank you for your time and consideration. High Regards Sonam Ghising Lama.

Unforgiven essays

Unforgiven essays In 1992, actor/director Clint Eastwood produced a Western called Unforgiven. He also directed and starred in the movie, receiving an Academy Award for the former and a nomination for the latter. The movie itself won the coveted Best Picture Award that year. It was a bit out of the norm for an Oscar winner, bleak and remorseless without the heroism and justice with which moviegoers have grown accustomed. It lacked the happy ending that makes people leave the theater beaming or, in some cases, even teary-eyed. What it was, however, was a brilliantly directed and edited glimpse of what the Old West might have really been like. There are no good guys or bad guys, only ordinary people with ordinary weaknesses. The title of the film undoubtedly refers to more than one man or one crime of violence (which the movie opens with) against a woman. This is a world without forgiveness, where so-called good and bad people are alike; all pulled back into some fundamental sin. The plot for Unforgiven centers on William Munny (Clint Eastwood), a former murderer and thief who, for the love of a good woman, gave up his former life to raise a family and make his living as a farmer. With his wife now dead and his farm failing, Will is reluctantly drawn back into his old ways by the Schofield Kid (Jaimz Woolvett), a self-proclaimed killer who brings Munny word of a bounty being offered in the Wyoming town of Big Whisky. The bounty is on the heads of two cowboys who slashed the face of prostitute there, the womans co-workers have offered a reward for the deaths of the cowboy who did the cutting and his accomplice. Will initially declines the Kids offer, but later reevaluates his situation and teams up with his old partner in crime, Ned Logan, and they set off to join the Kid. The excursion will pit him against William Little Bill Dagget (Gene Hackman), the authoritarian sheriff of Big Whisky, as...

How to Use a Volumetric Flask

How to Use a Volumetric Flask A volumetric flask is a piece of laboratory glassware that is used to prepare and measure chemical solutions. It is used to make up a solution to a known volume. Volumetric flasks measure volumes much more precisely than beakers and Erlenmeyer flasks. How to Recognize a Volumetric Flask A volumetric flask is characterized by a bulb and a long neck. Most volumetric flasks have flattened bottoms so that they can be placed on a lab bench or other surface, though some volumetric flasks have rounded bottoms and must be handled with special protective equipment. How to Use a Volumetric Flask To prepare a solution in a volumetric flask, follow these steps: Measure and add the solute for the solution.Add enough solvent to dissolve the solute.Continue to add solvent until you near the line marked on the volumetric flask.Use a pipette or dropper to fill the volumetric flask, using the meniscus of the solution and the line on the flask to determine your endpoint.Seal the volumetric flask and invert it to thoroughly mix the solution.

Relationship Marketing Assignment Example | Topics and Well Written Essays - 2750 words

Relationship Marketing - Assignment Example In order to get a deeper insight into the matter, various concepts of traditional marketing and relationship marketing have been compared and evaluated. The slow decline of traditional marketing is a signal that marketers need to revive their strategies and shift their focus from suppliers to customers. The research will also throw light on the critical matter of relationship establishment and its influence as well as importance in overall success of relationship marketing. The topic will also discuss the emergence of relationship marketing as well as its fundamental values. This will be followed by a discussion on a strategic alliance between traditional marketing as well as relationship marketing. Finally, various application of relationship marketing will be discussed. Table of Contents Table of Contents 3 3 Introduction 4 The Case Study 4 Conclusion 11 Reference List 13 Introduction Economic conditions as well as market environment have changed dramatically, sometimes through qua ntum leaps and discontinuities. The changes are continuous and in some situations, are quiet progressive. A simple corollary to this announcement is that the marketing scholars and marketing practitioners will also have to change. This declaration is so evident that there is no denying as it comes naturally (Moller and Halinen, 2000). Traditional concepts of marketing are becoming desolate and marketers are in dire need of new strategies and technologies. The rapid evolution of consumers’ tendencies is accompanied with increasing complexities in understanding them as well as devising the right strategies to attract them. Services and products are offering similar services and consumers are now exposed to a host of available options. The reduced loyalty towards brands has created a new sensation among marketers and they have started shifting the focus of their marketing strategies towards relationship building with the consumers. Establishing relationship with the customers no t only helps in maintaining consumer base but also reduces the cost of attracting new customers every now and then. According to Gronroos (1995, p. 252) relationship marketing can be described as a way â€Å"to identify and establish, maintain and enhance network perspective, relationship with customers and other stakeholders, at profit so that the objectives of the partners’ interest are met, and this is achieved by a mutual exchange and fulfilment of promises.† The purpose of the current research is to identify the paradigm shift from traditional marketing to relationship marketing and the reasons behind this shift. The paper will also evaluate the critical differences between the philosophies and concepts of traditional marketing and relationship marketing and how the application of these theories could contribute to the success in the present business environment. The Case Study Concepts and emergence The last half of the decade had faced barriers in case of intern ational trade and a host of firms have adapted global strategies for achieving competitive advantage. However, these benefits related to globalization are found to differ from organization to organization. To successfully create a global strategy and sustainable competitive advantage, it is very important to understand the nature and functioning of the industries in a global environment as well as the dynamics of relationship mark

Exam paper---read the requirement I send you carefully Essay - 3

Exam paper---read the requirement I send you carefully - Essay Example Due to increased competition in a perfect market, the bargaining power of the consumers is very high. The market trends are thus required to be followed by the companies in a market that is perfectly competitive. The price of products and services in a monopoly market is determined by the single player which also takes the government regulations into account. The products in a perfect market could not be differentiated as the products could replace each other. The products in a monopoly market could be differentiated and it is not possible to replace the products in a monopoly market. Response of a perfect market to changes in consumer demand A perfect market is a market that has the highest competition and is less concentrated. This means that the market is driven by a number of competitors which increases the level of competition for delivering products and services to the customers. The changes in the demand and its effects on the changes in price in a perfect market have been exp lained as follows. In a perfect market, the demand curve is perfectly elastic. This means that any further change in price will result in demand falling to zero (Mankiw, 2011, p.37). Thus a perfect market is represented by a horizontal demand line with the benchmark price remaining constant for the quantity demanded. ... Such an ideal condition is difficult to obtain under practical conditions. For a change in the consumer demand in a perfect market, the response of the market could be explained in the short term period as well as the long term period. In the short term period, a rise in the demand level of the products against the prevailing supply will increase the price of the products and services. The increase in demand over a short term period is represented by the green line over the dotted line. A rise in price of the products and services over the prevailing cost would provide the companies with economic profits (Hall and  Lieberman, 2007, p.108). The rise in the economic profits of the business would be supported by the revenues earned from the market. This is well supported by the economic theory of supply and demand and is explained by the graphical representation given below. â€Å"MC† and â€Å"ATC† are the marginal cost and the average respectively, â€Å"P† is t he price which exceeds the cost as a revenue driver. An example of the demand of coffee in a perfect market could be used to explain the market response. A rise in demand of coffee in the market against the prevailing supply would force the coffee firms to raise the prices which would provide them short term economic profits which are, however, not sustainable in the long run as the competition level would tend to bring down the prices very soon. The response of a perfect in the long run with the changes in demand level is explained by the graphical representation given below. With time, the number of firms in the market would increase as there in minimal barrier to entry and also in order to tap the market opportunity. Thus with the increase in supply, the demand line would

Rift Deepens as NBA Draws Line on Compensation Essay Example for Free

Rift Deepens as NBA Draws Line on Compensation Essay The N. B. A. is a well established association and is well-known across the globe. Over the past couple months the association has been in contract talks between the players union and the N. B. A. officials. With the basketball season right around the corner, both sides have been able to work out an agreement to get the players back on the court playing the game they love. As Porter’s â€Å"Five Forces† model describes how certain areas of the industry could be affected or affecting the entire game, and people throughout the basketball world. The way that I look at this situation and in regards to the N.  B. A. and the players, because of a strong competitive force in the industry, and according to Porter, these forces can be a threat on the entire involvement in basketball. The lockout brings forward a lot of issues between the union and the officials who are always trying to get more money out of the teams, which is where the talks have heated up in the recent weeks due to a dispute over a 50-50 concept of revenue share. In relation to Porter’s â€Å"Five Forces†, the NBA dispute raises a great deal of negotiation in regards to these â€Å"Five Forces†, and how the economy is affected. With the cancelling of the first two weeks of the basketball season, players and fans are constantly finding ways to either spend their money in other markets, or from a player’s standpoint, find a different league to play in during this lockout. Therefore, according to Porter, the closeness of substitutes is creating conflict within the entire industry. Whether the NBA lockout is settled sooner than later, the game may lose a tremendous amount of fans because they may have settled for an interest in a different area of entertainment. Several players including top stars are seeking interest overseas in leagues in countries such as Italy, France, and Spain, and if negotiations continue we could see a lot more players seeking playing time against strong competition. Even though I wouldn’t consider this a risk but I feel that the NBA should feel a little heat because if disputes continue and an agreement isn’t settled, European leagues could become a substitute, as well as a threat. The third force on the list is the bargaining power of buyers. This concept does relate to the article and the overall scheme of things because the fans are a huge part of the NBA and create a tremendous amount of revenue within the game. Even though it’s difficult for fans to directly change the price of certain products, the NBA may have to look at keeping the customer happy, therefore a change in price of memorabilia, or ticket price could pose as a threat to the NBA, and the longer the lockout, the more power the fans could embark on. Thus, the same being said for Porters force in regards to the Bargaining Power of Suppliers. The league and the organizations themselves provide several inputs to the industry as a way to generate a fan base, create excitement within the city, therefore with a lockout in deep talk, the power of the supplier doesn’t seem to be as big of a threat as the buyer, but could become more and more of a threat as the lockout extends over a longer period of time. There are a lot of people that provide labor and services within the NBA, therefore if a lockout remains, these people involved in such services could be impacted a lot more than what we may see. With negotiations and offers at a standstill, the NBA could be in a lot of trouble in regards to Porter’s â€Å"Five Forces† within the industry of entertainment. Even though the fans don’t really have a say in the whole process, but if talks continue the fans will show their depreciation to the sport creating a loss in profit and overall excitement towards the game. As the talks continue, there are several threats that will remain intact, and create conflict for the NBA as they try to remain calm but seek for a settlement that seems fair. These talks are in millions of dollars, and with both sides not seeming to be willing enough to give up any compensation for their efforts, the lockout could be a long one and the NBA may be in a significant amount of trouble with competitors overseas, the bargaining power of both buyers and suppliers. Since the intensity of the rivalry is so strong between these established firms, some fans will remain loyal to their teams, but others may look for options. Overall, the NBA, in regards to Porters’ â€Å"Five Forces,† could be in trouble if this dispute is not settled and the longer it continues the more threats that could be factored in to the whole process. The players union is trying to remain strong, and the officials are trying to seek more and more money out of the teams. But with smaller market teams this doesn’t seem necessary because how is a smaller market team going to be able to hold on to the fan base, where the revenue is generated, and in return have to give up even more of a financial hit. The whole idea and looking at the â€Å"Five Forces,† Porter should be in talks with the NBA and they should look at the entire picture rather than just worrying about the money involved. This dispute creates a lot of attention, where in a world of financial power, you get the sense that maybe there should be a stronger focus on the â€Å"Game† rather than the financial component. In my opinion and after looking at it from a strategic point of view, I feel that Stern and all his officials are being extremely greedy. There is more to sports than money, when both sides realize the amount of people being affected in the whole process and the threats continuing to impose on the game, then they will understand the stupidity in the lockout and get back to the game the love.

Philosophy of Education Essay -- Philosophy of Teaching Teachers Essay

Philosophy of Education Webster’s definition of teaching is the act or profession of instruction. But to be a teacher is so much more. A teacher must be an instructor, counselor, disciplinarian, and a role model. To be an effective teacher we must incorporate all these roles into one entity. I have read educational philosophies written by Plato, Jean-Jacques Rousseau, Charles Anders Pierce, and John Dewy. These viewpoints were helpful in determining my own educational philosophy. I did not use one particular by parts of all of them. Many times they wee only a starting point and my mind would carry me in a different direction. On the next few pages I will set forth Patricia Smith’s educational philosophy. You may recognize some of the ideas and some you may not. Plato believed that humans wee predestined to possess a certain amount of knowledge. He believed there were three types of human beings. He proposed a gold type, which was the philosopher/kings, the silver that consisted of the people who make up the military, and finally the bronze, which were the laborers. He believed that students should be sorted out and taught according to their judged abilities. I believe that we each possess a certain amount of natural ability and talent. But at the same time no person has the right or ability to classify another. I do not believe a child is predestined to have a certain amount of intelligence, but that every child has the potential to be a â€Å"gold†, we just need to find the key to unlock that potential. If teachers set high expectations for their students, the students will give their best, but if teachers set low expectations, the students will not try to exceed these expectations. ... ...mentary school. At the same time, I never want to be satisfied. When I reach one goal, I’ll always set another one. I eventually want to obtain a Masters Degree in Library Science. I have a desire to learn new things and want to inspire my students to become life long learners. If I look back on my life and can say I taught a child to read, write in cursive, or the taught him/her multiplication tables I will feel like I taught. But if I can motivate a child to reach his/her full potential, I will feel like I have achieved something. In conclusion my philosophy on education is reflected in the following words by an unknown author: â€Å"A hundred years from now it won’t matter how much money I had in a bank account, how big of a house I lived in or what kind of car I drove. What will matter is that I have made the difference in the life of a child.†

Summary of Napoleon’s Buttons Chapter 12: Molecules of Witchcraft

Introduction Between the fourteenth and eighteenth centuries, many people died by cruel and horrible deaths of buring at the stake, hanging, or being tortured. The estimates of people killed ranged up to the millions which included men, women, children, and even aristocrats as they were accused of witchcraft. Although, poor and elderly women were the ones effected the most from multitudes of paranoia and delusions in those centuries. However, certain molecules played a role in this discrimination that ultimately led millions to their demise.Toil and Trouble Witchcraft, prior to 1350, was regarded as sorcery where one controls nature in their own interest by protecting crops or people and casting spells to influence or provide. It was accepted in Europe and it was only a crime if sorcery was used to harm. Indolent accusations were avoided because people victims of maleficium were able to seek help from a witch and only become liable for penalty if they were unable to prove their case. In all, witchcraft was just part of folklore.A new attitude emerged around the fourteenth century when Christianity was opposed to magic. It only allowed magic sanctioned by the church and not the ones conducted outside since they believed that witches were in league with the devil. The crime of practicing sorcery became so terrible in the eyes of people that by the mid-fifteenth century, there were no more trials for the witches, but accusations were enough evidence to kill. The deeds that people regarded with witches transgressed rationality, but they were still fervently believed.A large percentage of women were accused as witches since it was believed that whenever disaster stuck, people would exclaimed that women have been working together with demons at a witches' gathering. The killings definitely too its toll on both Catholic and Protestant countries as the height of the witch-hunt paranoia left no women in Swiss villages, some regions in Germany had its village population burned. In England and Holland, the accused had to undergo the water test that had them thrown into a pond and if they floated, they were a true which.If they were innocent, it was a comfort to their families, but they still drowned. As the witch-hunt terror gradually faded, the economy was threatened since so many people were accused and killed. When the Age of Enlightenment came, people opposed the madness and the witch-hunts ceased. So, by the eighteenth century, executions for practicing witchcraft came to a halt for the Church and state, but the public weren't ready to give up on the fear of witchcraft that built over the centuries. Although many of the women killed were herbalists who were skilled in using local plants to cure diseases and provide pain relief.They were often relied upon for spells or removal of hexes since some of their herbs had healing powers that would seem magical. Although, using the herbal medicine and prescribing them were dangerous because different pa rts of the plant contain ranging levels of effective compounds, like how plants from different locations can vary in their ability to cure or the different times of year they're harvested would change how much does they contain. Many plants were beneficial, but there were ones that can have poison depending on their molecules.So, the molecules in these plants may yet brand a herbalist as a witch. Healing Herbs, Harmful Herbs Many plants contain were used to relieve pain and prevent illnesses, like the salicylic acid in willow trees were used for aspirin or how the root of the celery were used to prevent muscle cramps. Also, Digitalis was an extract from the common foxglove and its molecules helped in reducing the heart rate and regularize heart rhythm. It strengthens the heartbeat too. The digoxin molecule helps with cardiac glycoside or the heart.For example, in 1795, a British physician named William Withering used the foxglove extracts for treating congestive heart failure. It wa s not until more then a century after that scientists were able to identify the molecule responsible for its curable abilities with cardiac glycoside. Three sugar unitsThe steroid ring system In the Digitalis extract, there are also many other molecules that's similar to digoxin, like the digtoxin molecule. It lacks the OH and similar cardiac glycoside molecules are in other plants that are often members of the lily or ranunculus families.The molecules have the same structural features though,so they're likely resposible for the caridac effect. All have five membered lactone ring that's attached to the end of the steroid system with an extra OH in between the C and D rings of the steroid system. lactone ring extra OH between C and D rings Molecules affecting the heart are not found in plants. Toxin compounds found in animals are similar to the structures of cardiac glycosides found in plants. The molecules don't have sugar or used as heart stimulants, but they are poison and have li ttle medical value.The venom is extracted from amphibians, like the frog or toad that are used as arrow poisons and the common anima attributed with witches since in folklore, it is said that many potions made by witches contained toad parts. Bufotoxin is a molecule that's an active component of venom from the common European toad. It's one of the most toxic molecules with structures showing similarities to the steroid system ring of the digitoxin molecule with same extract OH between the C and D rings. The difference is that it has a six membered lactone ring instead of a five membered. ix-membered lactone ring extra OH between C and D rings Bufotoxin is a cardiac poison and not a cardiac restorative, but in addition to toads and foxglove, another myth about witches was that they were able to fly. Many accused as wtiches confessed to flying and the possible chemical explanation is that it had to do with a group of compounds called alkaloids. Alkaloids, plant compounds, have more th an one nitrogen atoms that's usually part of a ring of carbon atoms. They have had a large effect on human history than any other chemicals and affects the central nervous system in humans.They're highly toxic, but they have been used as medicine for thousands if years. Chemical substances play a role in protecting plants since alkaloids are natural fungicides, insecticide, and pesticides. So, humans ingest about a gram and a half of natural pesticide every day from plants and plant products. This leads to the physiological effects on humans. Although they have been used medicinally for centuries. For example, Acrecaidine, alkaloid found in betel nuts, is used as a stimulant in Africa and the East.Ephedrine, from the ma huang plant, has been used in Chinese herbal medicine and now used as a decongestant and bronchodilator in the West. Members of the vitamin B family include; thiamine (B1), riboflavin (B2), and niacin (B3). They're classed as alkaloids. Reserpine is used to treat hig h blood pressure and be a tranquilizer from the Indian snakeroot plant. Alkaloids don't just have toxicity, but they're also poisonous too. The hemlock plant, responsible for the death of philosopher Socrates in 399 B. C. , is the alkaloid coniine.Coniine has a simple structure, but highly poisonous than the complicated structure of strychnine from seeds of Asiatic trees. ConiineStrychnine Mandrake and henbane contains very similar alkaloids. The two main types are hyoscyamine and hyoscine, which are found in mandrakes, belladonna, and henbane in various proportions. Atropine is a form of hyoscyamine and is valued for its use in dilute solutions, like to dilate the pupil of the eye for ophthalmic examinations. Although, too much can be unsafe and the first symptom of atropine poisoning is the drying of bodily fluids.So, it is used in areas where there's hypersecretion of mucus or saliva that interferes with surgery. Scopolamine, a hyoscine, is used as an anesthetic. It has euphoric effects like atropine and prevents motion sickness. Difference between the two Scopolamine Neither atropine and scopolamine alkaloids are soluble in water. The â€Å"witches† of Europe knew that swallowing the compounds will lead to death rather than the euphoric, intoxicating sensations they wanted. So, the extracts of mandrake, belladonna, and henbane were dissolved in oils and applied to the skin.Witches also used these salves in regards with flying, although they weren't actually â€Å"flying. † The alkaloids brought on hallucinations which led to the sensations of flying among other things as the comalike sleep happens in the last stage. This temporarily escape from reality from these molecules brought confessions from those women and they were burnt at the stake. The Ergot Alkaloids There is another group of alkaloids that devasted communities with its effects. People attributed the disasters with evil spells casted by witches.They're found in the ergot fungus th at affects cereal grains such as rye. After bacteria and viruses, ergotism is the next-largest microbial killer, like how ergotamine causes blood vessels to constrict or how ergonovine induces abortions in humans. Also, large numbers of villagers most likely attained ergotism since rainy periods would envoke fungus to grow on the rye and poor storage promotes the growth. Most people thought their village was bewitched and blamed innocent women, especially if they don't have symptoms of ergotism.Even though ergotism was known for a long time, the cause being hinted around 600 B. C. from reports as the Assyrians observed â€Å"a noxious pustule in the ear of grain† and ergot alkaloids from â€Å"noxious grasses† caused miscarriages in cattle in 400 B. C. , the first recorded occurrence wasn't until A. D. 857 in Europe. There were periodic outbreaks that occurred up to the twentienth century. For example, ergotism played a role in reducing the effectiveness of Julius Caes ar's army and restricted him from his goals to enlarge the Roman Empire.Initially, ergotism seemed the answered the the Salem witch-hunts. The symptoms of ergot poisoning cannot be stopped, so victims would use that to their advantage and accuse neighbors. So, the suffering of these people and their families can be traced back to ergot molecules. Ergot alkaloids are toxic, but have a history of therapeutic use. For example, they were used to hasten birthds or help with abortions and today they are used to treat migraine headaches, postpartum bleeding, and be stimulants for uterine contractions in childbirth.Ergot alkaloids have the same common chemical feature; they're derivatives lysergic acid. The OH group of lysergic acid is replaced by a larger side group. Replaced OH group Lysergic AcidErgotamine In all, neither the atropine or ergot alkaloids caused witchcraft, but there effects were evidence against many women. In the medieval world, women were killed becaused they had knowle dge on medicinal plants, but it has proven to be helpful in the present-day world as there are many various pharmaceuticals. So, the folklore of the past can be of assistance to treating many conditions and diseases.

An Evaluation of Human Productivity Using Computer and Internet

Computers are becoming an important piece of equipment in our daily life. Computers not only enable us to better achieve our tasks, but are also a way to of sharing and communicating with others around the world. Whereas computers and technology are so close together, they are giving humans a new rhythm in their lives. Both technology and Computers are more than ever present in our daily routines helping us achieve our objectives in a faster, secure and more professional way. The aim of this report is to evaluate whether Computers and Internet make people more productive. According to the information gathered, it turns out that in most cases they do in fact improve the overall productivity of people. It†s amazing how many new communications discoveries have improved the way people work, behave and conduct their lives. The term productive can be explained as â€Å"Yielding favorable or useful results; constructive. Or involved in the creation of goods and services to produce wealthy or value†. 1 Let me start by providing some of the new technological terms that have been changing the lifestyle of many people. Internet, or Information Super Highway, is aimed to improve accesses to information and corporate resources. â€Å"This communication will allow people to move faster, control communications costs, and overcome distance. It can also make your people more productive, empowering them with new tools to help meet business objectives.†2 Thanks to the Internet, people are more than ever able to share their information, thoughts and ideas faster. Another technology being used nowadays is called telecommuting. A simple explanation is that employees can now work from home, without having to go to their offices. According to many surveys, the number of people whom will adopt this working method will reach 45 millions people in the United States by the Year 2000. â€Å"Telecommuting provides me with a lot of flexibility†Ã¢â‚¬ ¦ â€Å"And it allows me to balance my work load with my personal life. I feel that I'm definitely more productive.†3 This can only be accomplished by the lower price of hardware and software available in the market today. In addition, with lower-cost high-tech home office equipment available, the approach saves employers money on office space and overhead. This is only the tip of the iceberg, compared to the endless ways of how the use of Computers integrated with an Internet connection can make people more productive. Furthermore, lower software prices together with very well designed computer interfaces can also increase the productivity of workers. I can certainly say that well-designed user interface helps me better accomplish my daily tasks at work. Why? One of the major changes in computer technology has been the development of icons instead of command driven interfaces. According to the use of Human-Computer Interaction Studies, â€Å"only 5% to 20% of user interactions typically involve help, but although this reflects a small percentage in terms of data collection it can be very substantial one in terms of effort and frustration!†4 â€Å"GUI (Graphical User Interface) also provides interface options not available in character mode. The chance that they're all irrelevant is slight; some will let you make people more productive.†5 An image is easier to be recognized by humans; thus well-designed software facilitates the tasks included in performing your job. This method yields constructive results, which is one of the definitions for productivity. In addition to that, many changes have been made in the way in which people connect themselves. The terminology LAN (Local Area Network) and WAN (Wide Area Network) are the methods used for people to connect in an office, within their houses or with friends around the world. Network Structure is related to the people working under the same building but not in the same area. The connections between different floors within a company can be achieved by using LANs. By means of LANs and WANs, people can contact their co-workers within the same building or the other side of the world by only sending them an e-mail message. Not only does this kind of information technology give people the ability to do their jobs more effectively, but also allows them to respond faster, yielding more productivity. â€Å"So, for instance, if your company has internal web sites in London, Singapore, Seattle, and New York, someone with a web browser could retrieve information from any of those sites with equal ease.†6 Again, this technique produces, in my opinion, favorable results not only for the user but also for the company. The aim is to make people more productive, to reduce cost and provide the best quality possible. To achieve this stage, such tools are necessary today. Not only e-mail messages make things simpler but also improve the speed in which people received/send their answers. A valid example where a user needs faster help is when a computer problem arises or you need to find out the next flight to â€Å"Spain†. Instead of calling the Telephone Company and asking for the telephone number of the carrier, one can just check the Internet for a fast, reliable information. Another example is when you need to fix your computer. You need that information as fast as you can get it. Nowadays, the use of on-line help has been proven a true value. Problems with printers, files and computers bugs can arise at any time. On-line help can easily provide that information for you or your company faster than spending time finding the number to call to customer service for help. Less time to fix the problem means more time to be productive. This example explains the ability to generate services, another explanation of productivity. Much has been said about the Internet and computers. But can computers without the Internet increase people†s productivity? I strongly believe that computers have increased the speed in which we accomplish our activities. According to many studies, my assumption is not always correct. A report states that †¦ â€Å"Information processing continues to be the principal task undertaken by America's work force. Over half the labor force is employed in information-handling activities. Overall productivity growth appears to have slowed significantly since the early 1970s and measured productivity growth has fallen especially sharply in the service sectors†¦Ã¢â‚¬ 7 But it also states that computers helped people to be more confident and therefore to feel more comfortable making decisions on their own. Computers are able to provide people with resources and material to facilitate their decision-making. They are becoming user-friendly enough for all to be able to use. This is one of the main reasons why the hi-tech companies today are facing such a state of grace, with outrageous revenues and endless room for new development of products. Many others believe that what is happening now is just the beginning and that we are entering in a new era as described by Peter Schwartz. He states that†¦ We are watching the beginnings of a global economic boom on a scale never experienced before. We have entered a period of sustained growth that could eventually double the world's economy every dozen years and bring increasing prosperity†¦Ã¢â‚¬ 8 With all this new technology emerging is not difficult to agree that much more is yet to come. If all the new technology will make tasks easier, improve quality and increase productivity, let this technology be part of the world and accessible by people. As stated before, computers are becoming a very important piece of equipment in our lives. Much can be done with computers. They are only tools that need to be driven by a smart, intelligent individual to generate the best outputs possible.

Drinking and Driving essays

Drinking and Driving essays When most people think of euthanasia they think simply of death. The word euthanasia comes from the Greek word thanatos, meaning death and the prefix eu, meaning well or easily. It can easily be defined as a gentle or easy death. Websters Dictionary defines it as: the deliberate, painless killing of persons who suffer from a painful and incurable disease or condition, or who are aged and helpless. This easy death, is often criticized by those with different religious beliefs, the media and misinformation. Now tell me, what would you do if your loved one was laying in a hospital bed, suffering from an incurable illness and there was nothing that could be done for them. The medication from the doctors is beginning to wear off and the pain is unbearable. The expression on their face tells it all. There is nothing that can be done, except for giving them a higher dosage of medication. Shouldnt that person have the right to end their own life? Wouldnt you want the right to end your own life? Euthanasia should be an acceptable practice when someone has been diagnosed with a terminal illness and there is no chance for a decent quality of life. In the early 1990s, forty states had passed laws that made living wills legal. These wills make it legal for a competent individual to decide in advance that they wish to withhold life-support systems and medicine that would sustain their lives. If an individual is declared brain dead be a licensed doctor, it is at the discretion of the family members to terminate the life-support system. Beside the medical ethnics issue, there is also the cost of keeping individuals on life-support when there is no quality of life. Sometimes a family spends their entire life savings keeping someone alive. This takes a mental toll also, having to decide when to go and visit and the feelings of guilt that more ...

Fluid ingestion can we overhydrate How does hypokalemia fit into this Essay

Fluid ingestion can we overhydrate How does hypokalemia fit into this - Essay Example Most of the time, runners in marathon as they engage on the activity induce or drink fluids in excess to the idea that this will help them stay longer. Not also marathon runners do, but also those who are engaging in tough physical activities like sports who always have liters of water on their side to quench their thirst. Marathon runners should be informed that drinking too much water is not advisable as the engage in that sweat pouring activity. Too much fluid may dilute body salts that will result to the blood to have more water and too little sodium. This situation will cause brain cells to get or absorb more water. It will later swell and push against the skull (De Noon, D., 2003). The human brain would more likely be affected to over-hydration, since this is the organ of the body that is most susceptible to it. During the initial stage of water intoxication or over-hydration, change of behavior can be observed. A person who suffers the effect of over-hydration may suffer drows iness, inattentiveness, nausea and vomiting, weakness and rapid breathing. Adrogue H.J., Madias N.E., (1581-1589), English doctors revealed the dangers of over-hydration. They said, These words from experts support the former idea of the danger that over-hydration can do to humans, and how much we should avoid it. It is not only the early symptoms wherein we should be worry at, but even to the greatest risk that it could give, which is death. Dr. Arthur Siegel, an expert from Mc Lean Hospital in Belmont, MA (Harvard affiliated hospital) declared; April 2006, in Boston Marathon, Cynthia Lucero, 28 years old, died because of over-hydration effects in a 22-mile mark marathon. Another marathon runner, KC Lucero also suffered water intoxication, but fortunately survived. According to her, prior the race she increased her salt intake about a week

Whether music is allowed according to the islamic shari'a Essay

Whether music is allowed according to the islamic shari'a - Essay Example It is imperative to be aware of what our religion teaches us about music, acceptance and tolerance of music, and to what extent we are permitted to listen to music. For this we need to refer to the Quran, Hadith and sayings of the Rightly Guided Caliphs and Prophet’s companions. According to these sources, music has been termed as ‘haraam’ in our religion. Interpreters of the Holy Quran have identified the term â€Å"lahwal hadith’ as listening and singing songs, buying music and buying instruments for amusement. Sayyidana Abdullah Ibne Mas`ood, a close companion of the Holy Prophet was inquired the meaning of the phrase â€Å"lahwal hadith’ and he answered, â€Å"I swear by Him besides whom there is no other God, that it refers to ghinaa (singing), (Inter-Islam, 2001).† It is believed that he repeated this statement thrice and his views have been seconded by the Four Caliphs, the prominent Sahaba and other reliable personalities in Islam. Music is forbidden and also regarded as a major sin in the Muslim religion. Playing of musical instruments is also a major sin hence it is haraam to play the guitar, piano, drums etc. Imam Ali ibne Musa Reza says, â€Å"And to be engrossed in musical instruments is also one of the great sins,1 (Bhimji, Saleem).† A verse from Surah Luqman in the Holy Quran is often offered as a proof of prohibition of music, ‘And there are among men those who purchase idle talk in order to mislead others from Allahs path without knowledge, and who throw ridicule upon it. For such there will be a humiliating punishment.† The word â€Å"idle talk’ here refers to the word ‘lahwal hadith’ which has been discussed earlier. This word has been interpreted in two more ways but they refer to shirk (polytheism) and diverting people from Allah’s worship which takes us to the same idea of engaging in prohibited activities (Bilaal, 1986,

Dengue in Brazil, Situation, transmission and control Research Paper

Dengue in Brazil, Situation, transmission and control - Research Paper Example The first reported incidences of dengue in Brazil were in 1923 in Sà £o Paulo and Niteroi in which 11000 people were infected. DENV-1 and DENV-4 were the strains reported, both of which came from the Caribbean and South America over the Venezuelan border (Teixeira, 2008). The Ae aegypti virus was new in Brazil hence was quickly eliminated. DENV1 reappeared in 1986 in Nova Iguaà §u and spread rapidly, with 35000 and 60000 reported incidences in 1986 and 19887 respectively (Marzochi, 1994). DENV-2 came about in Rio de Janeiro and Nova Iguaà §u, where 462 cases and eight deaths took place. Aedes aegypti extended the spread of DENV1 and DENV-2 all over Brazil. DENV-3 serotype was responsible for the 2001 outbreak of dengue in Brazil, with 800000 cases reported. In 2008, 700000 infections and 45000 hospitalizations were reported. Since 1990 to 2008, lethality of 7.4% has occurred due to dengue. Children are the most affected by dengue in Brazil as of 2008 (Teixeira & Barreto, 2008). Preventing and controlling the spread of dengue is a nightmare because of lack of a reliable vaccine and the high competence of the dengue viruses. Ae. aegypti especially is adapted to breeding in highly populated areas and is, therefore, hard to eliminate. Wet tropical conditions also aid these mosquitoes to breed. The control of dengue also involves means that are harmful to the environment since the insecticides used are poisonous, and there are insufficient funds to carry this task (Marzochi, 1994). America stressed on controlling the spread of dengue rather than its elimination since the latter was proving impossible. However, dengue has still been a problem because its strains can spread even in places with fewer vectors. Two projects have been carried out to control it spread but both proved futile due to financial and political limitations. To control its spread, Brazilians have been educated about it through corporate events (Dione &

Special Education Essay Example | Topics and Well Written Essays - 2500 words

Special Education - Essay Example The parents of these children have conflicting needs, because one group of parents offers the view that their children are not being included in the mainstream and are thus being treated as pariahs, while the other half feels that the disabilities of their children are not being given an adequate amount of attention. The following ten questions are posed, which are addressed in the context of the literature review that follows. These questions are answered below under the following section titled â€Å"Literature Review.† The major source of this information is an assessment through a literature review or an examination of the views of experts, which is then assessed in the context of the researcher’s observations at the school, based upon conversations and interviews with parents, students and teachers. â€Å"†¦..everyone belongs and is accepted and is supported by his or her peers and other members of the school community in the course of having his or her educational needs met.† Inclusive education is therefore based on the premise that each individual is unique and valued and does belong within the general community, whether disabled or not. Bateman and Bateman (2002) have pointed out that inclusion as such, means that all students will be taught within the general education classroom and will be pulled out of that classroom to be taught in an outside classroom only in the event that all other available methods have been tried with the students and have failed to meet their needs. Moreover, such outside classrooms are viewed as a strictly temporary measure and the focus of educator efforts is to get the child back into the general education classroom as soon as possible. In reference to the state of Florida, Manten (2003) reports that the majority of schools have participated in the All Students All Schools (ASAS) five year program that is targeted to achieve higher degrees of inclusion of disabled students in mainstream schools, with

Performance Audit of China

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