Produce a report on the case study Essay Example | Topics and Well Written Essays - 3000 words

Produce a report on the case study - Essay Example Most commonly, the above effort is delayed because of the market pressures and the appearance of problems in the internal organizational environment. Therefore, in order for a firm to secure its position in its industry it is necessary to ensure that its strategies are appropriately aligned to the market needs and that conflicts in its internal are effectively controlled. Current paper focuses on the examination of the organizational problems of Fishery Products International (FPI), a key competitor in the global fishery industry. The changes that the firm had to promote, mostly because of its transformation in 1087, from a public-sector firm to a firm of the private sector, have negatively affected its performance. Of course, the high level of the firm’s profitability, especially compared to its rivals, cannot be denied. However, it seems that the transition of the firm from the public sector to the private sector has been problematic, even if the problem was not revealed imm ediately, i.e. in 1987 when the firm entered the private sector. The ability of the firm to survive in the private sector depends on the willingness of its stakeholders to support this effort but also on the market’s conditions, which have been proved to be critical for the firm’s stability. ... ? organizational problems The history of the firm is rather short; the firm was established in 1984 through the amalgamation of three major seafood companies. However, the firms participated in the particular organization had a long presence in the particular industry, being related to the first efforts for the establishment of the fishery industry in Canada. This fact should be taken into consideration when evaluating the firm’s performance after the transformation to a legal entity of the private sector. From a first view, the performance of the firm in its industry can be characterized as satisfactory, taking into consideration the market conditions and the environmental challenges, referring especially to the limitation of the fish stock. Despite the above issues, the firm should stabilize its performance and strengthen its position in the global fishery industry in order to be able to face any potential attacks from competitors, as such attack was expressed through the â €˜unsolicited takeover bid’ (case study, p.15) against the firm by NEOS Seafoods Inc. in 1999. The firm’s key organizational problems are highlighted below; suggestions are made for their elimination and the increase of the firm’s competitiveness, so that similar events, like the takeover bid of NEOS, to be avoided in the future. 2.1 Management roles and responsibility One of the key characteristics of FPI is its leadership style. As noted above, the first established in 1984; in 1987 the firm entered the private sector, which means that for about 3 years the firm was under the control of the government. It was in 1984 when the current CEO of the firm, Vic Young, was appointed in his current position. During this period of transition, from 1984 up to 1987, it was unavoidable for the

Business Letter to the Editor for Western Herald Essay Example for Free

Business Letter to the Editor for Western Herald Essay Overview: With the previous unit, we explored personal writing suitable for academic audiences by reading scholarship from monographic texts and academic journals. For this unit, we’ll shift our emphasis to public writing that is also suitable for academic audiences. While we’ll plan to read academic scholarship, we’ll also explore different genres for which academic texts are suitable, including editorial publications. More specifically, we’ll look at opinions and letters to the editor published by the Western Herald. As we plan to work specifically with the letter to the editor genre, we’ll pay close attention to how argumentation styles, uses of evidence, and consultation of sources differs when writing a scholarly autobiographical academic essay. To prepare for the composition of editorials, we’ll read sample letters to the editors, and arguments pertaining to cultural diversity. The Task Your task will be to compose a letter to the editor that is suitable for publication in Western Herald. For this letter, you will select an issue that you are passionate about on Western’s Campus or the surrounding Kalamazoo area. Your letter should respond to the following questions: What specific issue matters most to me right now? Why should this issue matter to readers of Western Herald? To complete this assignment, you’ll first want to become familiar with the  editorial requirements for submitting letters to Western Herald. These requirements can be found on http://www.westernherald.com/letter-to-the-editor/ Next, you’ll want to read a few letters to the editor published by Western Herlad to get a sense of the stylistics conventions and argumentation strategies authors used to compose these editorials. Finally, you’ll consult course texts that discuss multiculturalism and diversity. You’ll also plan to locate, evaluate, and consult additional editorials and academic essays that address issues of linguistic diversity. In essence, you’ll need to reference sufficient and appropriate evidence necessary for persuading readers of your argument.

Importance Of Communication Of Nurses Nursing Essay

Importance Of Communication Of Nurses Nursing Essay Communication involves the exchange of messages and is a process which all individuals participate in. Whether it is through spoken word, written word, non-verbal means or even silence, messages are constantly being exchanged between individuals or groups of people (Bach Grant 2009). All behaviour has a message and communication is a process which individuals cannot avoid being involved with (Ellis et al 1995). In nursing practice, communication is essential, and good communication skills are paramount in the development of a therapeutic nurse/patient relationship. This aim of this essay is to discuss the importance of communication in nursing, demonstrating how effective communication facilitates a therapeutic nurse/patient relationship. This will be achieved by providing a definition of communication, making reference to models of communication and explaining how different types of communication skills can be used in practise. In order to engage in meaningful communication and develop effective communication skills, nurses must engage in the process of reflecting on how communication skills are utilised in practise. Reflection allows the nurse opportunity to gain a deeper insight into personal strengths and weaknesses and to address any areas of concern in order to improve future practise (Taylor 2001). A further aim will be to reflect on how communication skills have been utilised within nursing practise. Various models of reflection will be examined, and a reflective account of a personal experience which occurred during placement will be provided using a model. This reflective account will involve a description the incident, an analysis of thoughts and feelings and an evaluation of what has occurred. Finally, the reflective account will include an action plan for a similar situation, which may arise, in the future. Communication involves information being sent, received and decoded between two or more people (Balzer-Riley 2008) and involves the use of a number of communication skills; which in a nursing context generally focuses on listening and giving information to patients (Weller 2002). This process of sending and receiving messages has been described as both simple and complex (Rosengren 2000 in McCabe 2006, p.4). It is a process which is continually utilised by nurses to convey and receive information from the patient, co-workers, others they come into contact with and the patients family. Models of Communication. The Linear Model is the simplest form of communication and involves messages being sent and received by two or more people (McCabe 2006). Whilst this model demonstrates how communication occurs in its simplest form, it fails to consider other factors impacting on the process. Communication in nursing practice can be complicated, involving the conveyance of large amounts of information, for example, when providing patients with information relating to their care and treatment or when offering health promotion advice. In contrast, the Circular Transactional Model is a two way approach, acknowledging other factors, which influence communication such as feedback and validation (McCabe 2006). Elements of this model are also contained in Hargie and Dickinsons (2004) A Skill Model of Interpersonal Communication which suggests that successful communication is focused, purposeful and identifies the following skills; person centred context, goal, mediating process, response, feedback and perception. It also considers other aspects of the individual and the influence these may have on their approach to the process of communication (McCabe 2006). For communication to be effective it is important for the nurse to recognise key components, and intrinsic and extrinsic factors, which may affect the process (McCabe 2006). They must consider factors such as past personal experiences, personal perceptions, timing and the setting in which communication occurs. Physical, physiological, psychological and semantic noise may also influence the message, resulting in misinterpreted by the receiver (McCabe 2006). Communication skills. Communication consists of verbal and non-verbal. Verbal communication relates to the spoken word and can be conducted face-to-face or over the telephone (Docherty McCallum 2009). Nurses continually communicate with patients; verbal communication allows the nurse opportunity to give information to the patient about their care or treatment, to reassure the patient and to listen and respond to any concerns the patient may have (NMC 2008). Effective communication is beneficial to the patient in terms of their satisfaction and understanding, of care and treatment they have been given (Arnold Boggs 2007), while at the same time optimising the outcomes or care and/or treatment for the patient (Kennedy- Sheldon 2009). Questioning allows the nurse to gather further information and open or closed questions can be used. Closed questions usually require a yes or no response and are used to gather the necessary information, whereas open questions allow the patient, opportunity to play an active role and to discuss and agree options relating to their care as set out in the Healthcare Standards for Wales document (2005). Probing questions can be used to explore the patients problems further thus allowing the nurse to treat the patient as an individual and develop a care plan specific to their individual needs (NMC 2008). It is vital that the nurse communicates effectively, sharing information with the patient about their health in an understandable way to ensure the patient is fully informed about their care and treatment and that consent is gained prior to this occurring (NMC 2008). The nurse should also listen to the patient and respond to their concerns and preferences about their care and well-being (NMC 2008). In nursing, listening is an essential skill and incorporates attending and listening (Burnard Gill 2007). Attending; fully focusing on the other person and being aware of what they are trying to communicate and listening; the process of hearing what is being said by another person are the most important aspects of being a nurse (Burnard 1997). Non-verbal communication is a major factor in communication, involving exchange of messages without words. It relates to emotional states and attitudes and the conveyance of messages through body language; body language has seven elements; gesture, facial expressions, gaze, posture, body space and proximity, touch and dress (Ellis et al 1995). Each of these elements can reinforce the spoken word and add meaning to the message; it isnt about what you say or how you say it but it also relates to what your body is doing while you are speaking (Oberg 2003). Patients often read cues from the nurses non-verbal behaviour, which can indicate interest or disinterest. Attentiveness and attention to the patient can be achieved through SOLER: S sit squarely, O Open posture, L learn towards the patient, E eye contact, R relax (Egan 2002). There must be congruency between verbal and non verbal messages for effective communication to be achieved. Non-verbal communication can contradict the spoken word and the ability to recognise these non-verbal cues is vitally important in nursing practice (McCabe 2006), for example, a patient may verbally communicate that they are not in pain, but their non-verbal communication such as facial expression may indicate otherwise. It is also important for the nurse to be aware of the congruency of their verbal and non-verbal communication. Any discrepancies between the two will have a direct influence on the message they are giving to patients, and may jeopardise the nurse/patient relationship. Other factors may affect communication in a negative way, endangering the process, and nurses must be aware of internal and external barriers (Schubert 2003). Lack of interest, poor listening skills, culture and the personal attitude are internal factors, which may affect the process. External barriers such as the physical environment, temperature, the use of jargon and/or technical words can also negatively influence the process (Schubert 2003). Reflection. To fully assess the development of communication skills the nurse can make use of reflection to gain a better insight and understanding of their skills (Siviter 2008). Reflection can also be used to apply theoretical knowledge to practice, thus bridging the gap between theory and practice (Burns Bulman 2000) and allows us opportunity, to develop a better insight and awareness of our actions both conscious and unconscious in the situation. Reflecting on events that take place in practice, allows opportunity not only to think about what we do, but also to consider why we do things. This helps us to learn from the experience and improve our future nursing practice (Siviter 2008). Reflection can be described as either reflection in action; occurring during the event, or reflection on action; which happens after the event has occurred (Taylor 2001) and is guided by a model, which serves as a framework within, which the nurse is able to work. It is usually a written process, and the use o f a reflective model uses questions to provide a structure and guide for the process (Siviter 2008). Reflective Models. There are numerous reflective models that may be utilised by the nursing professional, for example, Gibbs Reflective Cycle (1988), Johns Model of Structured Reflection (1994) and Driscolls Model of Reflection (2002). Gibbs model (Appendix I) has a cyclical approach, consisting of six stages per cycle that guide the user through a series of questions, providing a structure for reflection on an experience. The first stage of the process is a descriptive account of the situation; what happened? Followed by an analysis of thoughts and feelings in the second stage; what were your thoughts and feelings? The third and fourth stages involve an evaluation of the situation, what was good and/or bad about the experience and an analysis allowing us to make sense of the situation. The last two stages are the conclusion of the situation, what else could have been done and finally an action plan to prepare for similar situations, which may arise in the future (Gibbs 1988). Similarly to Gibbs Reflective Cycle, Johns Model of Structured Reflection (Appendix II) and Driscolls (Appendix III) model of reflection promote learning through reflection. They have similar structures, which guide the user through the reflective process. Johns Model incorporates four stages; description, reflection, alternative actions and learning (Johns 1994) and Discolls model has three stages: a return to the situation, understanding the context and modifying future outcome (Discoll 2002). The three models described all have similarities in that the user is guided through the reflective process by describing the event, analysing their thoughts, feelings and actions and making plans for future practice. Considering the models of reflection described, the next component of this essay will make use of the Gibbs Reflective Cycle (1998) to provide a reflective account of a situation which I experienced during clinical placement in a community setting. Reflective Account. As part of this placement, I assisted my mentor, a health visitor, in the provision of a baby club for parents with babies and pre-school children, which takes place on a weekly basis and involves routine checks, such as baby-weighing, in addition to opportunity, for parents to socialise and opportunity for health visitors to provide information relating to the care and health of babies and children. During the second week of this placement, I was asked to assist in the delivery of a forthcoming health promotion session relating to dental health. I have chosen this event as a basis for my reflective account as I feel that health promotion is an important area to consider. It enables individuals to play a pivotal role in their own health (Webster and Finch 2002 in Scriven 2005) and is a means by which positive health can be promoted and enhanced alongside the prevention of illness (Downie et al 2000). It gives clients the knowledge to make informed decisions about their health and prevention of illness and is an area in which the nurse or healthcare professional plays a key role (WHO 1989). Description of the event. The event occurred during a weekly session at baby club that takes place in a community centre. My mentor (Health Visitor) and I were present along with a group of ten mothers and their babies. As this event took place during a group session, I will maintain confidentiality (NMC 2008) by not referring to any one individual. Consent was gained from all clients prior to the session commencing, in line with the NMC Code of Conduct (2008) and the environment was checked to ensure it was appropriate and safe for the session to take place. The aim of the session was to promote good dental health and oral hygiene amongst children and babies. Standard 1 of the Standards of Care for Health Visitors (RCN 1989) is to promote health, and the session aimed to provide clients with relevant, up-to-date information, thus allowing them to make informed choices about the future care of their childrens teeth. Chairs were set out in a semi-circle with a number of play mats and various baby toys placed in the centre. This allowed parents opportunity to interact in the session, to listen to the information and ask questions while at the same time being in close enough proximity to their children to respond to their needs. The Health Visitor and I sat at the front of the semi circle facing the group. I reintroduced myself to the group and gave a brief explanation of my role and the part I would play in the session. This was important; some of the clients were meeting me for the first time, and it is during this initial contact that jud gements are made about future interactions, and the service being provided. Positive initial interaction can provide a good foundation for a future beneficial relationship (Scriven 2005). The session was broken down into two parts: information giving, focusing on the promotion of dental health and prevention of illness in the form of tooth decay (Robotham and Frost 2005). Secondly, information relating to tooth brushing was given along with a demonstration undertaken by myself that showed the clients good oral hygiene could be achieved through effective tooth brushing. A question and answer session followed which allowed us to clarify any issues raised. Feelings and thoughts. In the week, preceding the session it was important for me to consider a systematic approach to the planning of the session. The first stage was to gather relevant, up-to-date information relating to the subject and plan how it could be incorporated in the session. The NMC Standards of Proficiency (2004a) states that nurses must engage in a continual process of learning and that evidence-based practice should be used (Bach and Grant 2009). The plan was discussed with my mentor and advice was sought about any adjustments which may be necessary. Prior to the session, I was apprehensive about delivering a health promotion session to clients (patients). I as I felt out of my depth as a first year student and my anxiety was exacerbated further as this was my first placement. However, support and encouragement from my mentor and other health visitors in the team helped me to relax. I was given the opportunity to discuss the topic with my mentor and was relieved when I was able to respond to any questions asked in an appropriate manner and that my knowledge had been increased through the research I had undertaken, thus boosting my confidence. Evaluation. Despite my initial reservation about my knowledge of the subject and apprehension at delivering a health promotion session, I feel that my mentors decision to include me in the delivery of the session benefitted me greatly in the development of my knowledge and self confidence. During the session, I feel that I communicated well verbally with clients and that my non-verbal communication was appropriate and corresponded to what I was saying. The clients were focused on the session and seemed genuinely interested, nodding when they understood and showed attentiveness by making regular eye contact. Feedback from clients after the session also allowed me to reflect on my communication; one of the clients stated afterwards that she had gained a lot from the session particularly the demonstration relating to tooth brushing and was now more aware of the importance of early oral hygiene to prevent problems later in the childs life. Analysis. Dental Health is a key Health Promotion target in Wales and is the most prevalent form of disease amongst children in Wales. Many of the participants were unaware of when and how childrens teeth should be cared for and the importance of ensuring good oral hygiene from an early age. The aim of the session was to provide information to parents as a means of promoting good oral hygiene and prevention of tooth decay in babies and young children. In order for the aim to be achieved, communication was a key element. Effective communication in a group can only be achieved if there is trust, participation, co-operation and collaboration among its members and the belief that they as a group are able to perform effectively as a group (Balzer-Riley 2008). The information was provided in a way that was easily understandable, a demonstration of how teeth should be brushed was given, and time was allowed for the clients time to ask questions. Communication and listening skills allowed us to discov er what knowledge the clients already had, and enabled us to adjust the information to meet the needs of the clients. Throughout the session, I was aware of my non-verbal communication and attempted to show attentiveness to individuals in the group, using the principles of SOLER I made the necessary adjustments. At times, this proved difficult as trying to lean towards the clients and maintain eye contact with each individual was not possible in a group situation. My anxiety about delivering the session was also an area which I had some concerns with. Nervousness can have an influence on how a message is delivered, and I was constantly aware of my verbal communication, particularly my paralanguage. I have a tendency to speak at an accelerated rate when I am nervous, and was aware that this may influence the way in which the message was being received. It is important to be aware of paralanguage in which the meaning of a word or phrase can change depending on tone, pitch or the rate at which the word(s) is spoken. Paralanguage may also include vocal sounds which may accompany speech and which can add meaning to the words being spoken (Hartley 1999). Throughout the session, I was aware of my verbal and non-verbal communication, and I tried to ensure that it corresponded to the information being given; I was also aware of non-verbal communication of the participants and made appropriate adjustments to my delivery when needed Conclusion. After the session had finished, I was given an opportunity to discuss it with my mentor. I was able to articulate what I felt had gone well, what hadnt gone quite as well and what could be improved. I noted that I was very nervous about delivering the session despite having the knowledge and understanding of the subject and felt that this may have been noticed by the participants. However, feedback from my mentor allowed me to realise that my nervousness was not apparent in my delivery. By undertaking this reflection, I have been able to question the experience and analyse my actions and behaviour, as a means of developing my knowledge for future practice Action plan. This session has helped with my learning and personal development and I now feel more confident in my ability to deliver health promotion activities in a group setting. I am, however, aware that speaking in a group setting is not an area I am very comfortable with but further practice will help alleviate this. I am confident that I will be able to use the knowledge gained on the subject of dental health in my future placements. In the future, I will repeat the process of thorough research, as it is best practice to keep knowledge up-to-date in order to provide care based on evidence (NMC 2008). Summary. In summary, communication is a complex process and an essential skill which the nurse must be aware of in every aspect, of care and treatment they give to patients. A full awareness of not only the spoken word, but also the influence non-verbal communication has on the messages being communicated, is essential in the development of a therapeutic relationship between nurse and patient. The process of reflecting upon practice is also an essential element of knowledge development. After consideration of a number of reflective frameworks, the use of Gibbs Reflective Cycle as a structure for creating a reflective account has proven to be beneficial in the exploration of personal thoughts and feelings in relation to a specified event and I recognise the importance of reflection as a learning tool that can enhance knowledge and practice.

Biomass as an Alternative Energy Essay -- Power Global Warming Climate

Biomass Abstract: The current use of energy in the United States, especially California, is foreshadowing catastrophe in our environment. Due to high demand of fossil fuels, the air is filled with more pollution every day. In addition to, it can increase the chances of having global warming. Since fossil fuels are generated from raw materials which are easy and cheap users are becoming extremely dependent on them. The main problem with fossil energy is that the supply of fossil fuels is not continuous. However, alternative energy is continual and harmless to the environment. Biomass does not pollute the atmosphere as much as natural gas. One of the most convenient alternative energies that are currently used for minor purposes is biomass. From the significant results of recent and past use of biomass, it can be considered trustworthy as the main source of energy in the future. Introduction: The energy that we use presently has raised numerous questions, whether or not it would bring us danger. Thus, scientists tried to find new types of energy that we can use in the future that would not increase the chances of having global warming for other environmental crises. Renewable energy has been examined and tested for many years; and, it [has been proven that it is much better than fossil fuels. Types of renewable or alternative energy include wind power, solar power, and geothermal energy (About, Alternative Energy Resources 2007). Particularly, biomass, â€Å"in the energy production industry, refers to living and recently dead biological material which can be used as fuel or for industrial production. Most commonly, biomass refers to plant matter grown for use as biofuel, but it also includes plant or animal matter used for pr... ...w.eia.doe.gov/kids/energyfacts/sources/renewable/biomass.html Biomass (2007). EduGreen. Retrieved July 24, 2007, from vvvvvvhttp://edugreen.teri.res.in/explore/renew/biomass.htm Biomass (2007). Wikipedia: The Free Encyclopedia. Retrieved July 21, 2007, from vvvvvvhttp://en.wikipedia.org/wiki/Biomass Biomass Energy Basics (2007). NREL National Renewable Energy Laboratory. Retrieved July 22, 2007, from http://www.nrel.gov/learning/re_biomass.html Biomass Energy Vol.3 (2007). Kirk-Othmer Encyclopedia of Chemical Technology. John Wiley & Sons Biomass 9 Ramamurthi, R., Kastury, Satish, & Smith, Wayne H. (2000). BIOENERGY vision for the new millennium. Enfield, NH: Science Publishers. Renewable Energy Technologies and their Pros and Cons, Biomass (2007). Loma Prieta. Retrieved July 23, 2007, from http://www.lomaprieta.sierraclub.org/greenpower/renewabletech.htm#Biomass

Cathay Pacific Essay

HistoryIn 1946 two ex air force pilots Roy Farrell and Sydney de Kantzow founded Cathay Pacific in Hong Kong. Both of them contributed HK$1 so that their new found airline could be registered. Even though at first it was based in Shanghai, both founders shifted to Hong Kong where they established Cathay Pacific. According to Gavin (1988) 1960 was a good and prosperous year for the airline as they bought their rivals Hong Kong Airways. By 1964 it had more then a million customers. The and by 1967 they were unlimited customers. In the same era it also bought its first jet engined aircraft. It was the Convair 880. It seemed as if here was success after success because soon after buying the new aircraft they introduced their international flights. Cathay Pacific seemed to be soaring high as in 1999; a new head office was established in Hong Kong International Airport. They called it the Cathay City. Till today Cathay Pacific holds his head up high when it comes to quality service and success in the airline industry (Ashok 2003 p110)Part 2SuccessCathays success has based on her wide-range of service all around the world especially in Asia, and modern management orientation and employees from over ten countries. In every country their service is considered as quality service as they always make the customers journey pleasant one. The reason why Cathaywas so successful is that it has always believed in quality customer care and new strategies. They know what those successful in the past may not make them successful again as the world keeps changing. They believe that is their employees and human resource which make them successful. Their success lies in the airline’s corporate philosophy which is â€Å"service straight from the heart† and determination for constant improvement (Chan 2000 p473). They believe that they have to deliver the best service and fulfil all the requirements of the passengers so that they have a pleasant journey Part 3 Company StructureLike in most organizations here too top management, technical support staff , middle management, administrative  support staff and technical core are interrelated and serve more then one function.(Daft 2007 p27) The company structure of Cathay Pacific is not a complex one. The head of the organization is the chairperson this case it is Chris Pratt he joined the company in 1978. Then is the Tony Tyler the executive director. He directly reports to the chairpersonAll heads of the all the departments report reports directly to both the chair person and the executive director. John Slosar is the Chief Operating Officer he is the head of the most important department which is the operations departmentAfter the operations department the next important department is the Corporate Development department. The head of this department is Ian Shiu,The next important department is the Finance department. The director of this department is James E. Hughes-HallettThe next most important department is the Flight Operations department Nick Rhodes is the director of this department. The next most important department is the Sales and Marketing Department. James Barrington is the head of this Department. The next most important department is the Personnel department. The head of this department is William Chau. The next most important department is the Information Management department. Edward Nicol is the head of this department. The next important department is the Cargo Department. Rupert Hogg is the director of this department. Another important department is the corporate Affairs department. Quince Chong is the head of this department. Yet another important department is the service delivery department Ivan Chu is the head of this department. Last but not least is eth engraining department. The head of this department  is Christopher Gibbs References Ashok Ranchhod (2003); CIM Coursebooks 2002-2003 Diploma Case Study Book: Analysis and Decision (CIM Workbooks 2003/04) Butterworth-Heinemann; Revised edition p110Chan D (2000); Air wars in Asia: competitive and collaborative strategies and tactics in action Journal of Management Development , Vol 19 : 6 Pp473 488Daft, B.L. (2007); Organisation Theory and Design, 9th. Ed., South-Western p27Gavin Young (1988) ;Beyond Lion Rock: The Story of Cathay Pacific Airways Hutchinson Radius.

Law Enforcement Cameras

The debate over whether red light cameras are effective or not can cause a great divide among any group of people. Proponents of the cameras say that they are effective in reducing accidents and those against them are adamant that they are only in place to increase revenues for local law enforcement. Red light cameras are cameras that are placed at intersections and connected to traffic signals. The camera is triggered by any vehicle entering the intersection above a certain speed and after the signal light has turned red.While many red light camera scoffers argue that driver's insurance rates will go up, these types of violations are similar to parking tickets and should not affect rates or driving record. The statement by many that red light cameras are only in place for city revenue. This paper will bring three facts that indicate that red light cameras are in place to make communities money and not for reducing accidents. The debate over whether red light cameras are effective or not can cause a great divide among any group of people.Proponents of the cameras say that they are effective in reducing accidents and those against them are adamant that they are only in place to increase revenues for local law enforcement. Red light cameras are cameras that are placed at intersections and connected to traffic signals. The camera is triggered by any vehicle entering the intersection above a certain speed and after the signal light has turned red.While many red light camera scoffers argue that driver's insurance rates will go up, these types of violations are similar to parking tickets and should not affect rates or driving record. The statement by many that red light cameras are only in place for city revenue. This paper will bring three facts that indicate that red light cameras are in place to make communities money and not for reducing accidents.

Free Essays on Politics And The Media

In America, the media holds a powerful and effective position in politicizing and socializing the general populace. The main political function of the media is to inform and analyze while being accountable. However the question of whether the media produces a pluralist democracy, or fosters a â€Å"one dimensional society† still remains unanswered. Many contemporary philosophers conclude that the media does contribute to both, some even postulate other drawbacks, for instance they posit that the media maintains elite power both in the corporate and political sector. On the other hand, some intellectual thinkers have theorized that the media, especially advertisement, is a major influence to substantiate the economy. One common belief shared by all contemporary media critics is that the media reflects and produces values of its own, even though their onus is initially to inform. In America the media has become a corporation in a corporate dominated society, it has become a bias agency of politicization. Powerful business corporations and politicians intertwine, both using the media to indoctrinate the mass populace in order to consummate a political and social consensus. This in turn maintains their elite positions. â€Å"Hollywoodism† and advertisement contributes to American imperialism by generating a desire among oversea consumers to buy American products. The impact of the American media has politicized a pluralist democracy among the majority by creating a marginilized society, leaving the corporations, including the media, and the American politicians at the top of the pinnacle concerning political decisions and elite power. Mass communications used to be, in itself, an autonomous solely owned corporation. However, this changed by the 1980’s, the majority of all major American media- magazines, televisions, radios, books, newspapers, and movies- were controlled by fifty giant corporations. Today, only twenty-three conglomerate cor... Free Essays on Politics And The Media Free Essays on Politics And The Media In America, the media holds a powerful and effective position in politicizing and socializing the general populace. The main political function of the media is to inform and analyze while being accountable. However the question of whether the media produces a pluralist democracy, or fosters a â€Å"one dimensional society† still remains unanswered. Many contemporary philosophers conclude that the media does contribute to both, some even postulate other drawbacks, for instance they posit that the media maintains elite power both in the corporate and political sector. On the other hand, some intellectual thinkers have theorized that the media, especially advertisement, is a major influence to substantiate the economy. One common belief shared by all contemporary media critics is that the media reflects and produces values of its own, even though their onus is initially to inform. In America the media has become a corporation in a corporate dominated society, it has become a bias agency of politicization. Powerful business corporations and politicians intertwine, both using the media to indoctrinate the mass populace in order to consummate a political and social consensus. This in turn maintains their elite positions. â€Å"Hollywoodism† and advertisement contributes to American imperialism by generating a desire among oversea consumers to buy American products. The impact of the American media has politicized a pluralist democracy among the majority by creating a marginilized society, leaving the corporations, including the media, and the American politicians at the top of the pinnacle concerning political decisions and elite power. Mass communications used to be, in itself, an autonomous solely owned corporation. However, this changed by the 1980’s, the majority of all major American media- magazines, televisions, radios, books, newspapers, and movies- were controlled by fifty giant corporations. Today, only twenty-three conglomerate cor...

Zinc finger nuclease technology and its potential for modelling and treating disease The WritePass Journal

Zinc finger nuclease technology and its potential for modelling and treating disease Introduction Zinc finger nuclease technology and its potential for modelling and treating disease IntroductionMechanisms of DNA double strand break repair  Ã‚   Gene edition using ZFNs gene disruption and gene correction Gene addition Therapeutic applications of ZFNsLimitations of ZFNsReferences Related Introduction Methods to introduce site specific, stable modifications in complex genomes hold great potential, not only for the study of gene function but also for biotechnological and therapeutic applications (Sollu et al., 2010).   A promising new approach is based on zinc-finger nucleases (ZFNs), artificially constructed endonucleases that are designed to make a double strand break in a pre-determined genomic target sequence. This can then be followed by the generation of desired modifications during subsequent DNA repair. ZFNs are engineered to contain a DNA binding domain, composed of zinc finger proteins, and a non-specific endonuclease domain derived from the FokI restriction enzyme (Urnov et al., 2010). The zinc finger protein region provides a ZFN with the ability to bind to a discrete base sequence. Each zinc finger domain consists of   ÃŒ ´ 30 amino acids which fold into a ÃŽ ²ÃŽ ²ÃŽ ± structure, this is stabilised by chelation of a zinc ion by the conserved Cys2-His2 residues (Durai et al., 2005). Each domain recognises and binds to approximately 3bp of DNA. Binding to longer sequences is achieved by linking several of these zinc fingers in tandem to form zinc finger proteins. As the catalytic FokI domain must dimerise to induce a double strand break (Vanamee et al., 2001), two different ZFN subunits are designed that bind the sequence of interest in the opposite orientation and with the correct spacing. The combined target sequence is sufficient in length to be statistically unique, even in complex genomes (Sollu et al., 2010) (figure 1). ZFNs have been proven to work successfully in Arabidopsis thaliana (Zhang et al., 2010), Caenorhabditis elegans, Drosophila melanogaster (Carroll et al., 2008), zebrafish (Doyon et al., 2008), rats (Mashimo et al., 2010) and human embryonic stem cells (ESCs) and induced pluripotent stem cells (iPSCs) (Zou et al., 2009). Mechanisms of DNA double strand break repair  Ã‚   All eukaryotic cells have effective mechanisms to repair double strand breaks in DNA. The two primary repair pathways are non-homologous end joining (NHEJ) and homologous directed repair (HDR) (Jackson and Bartek, 2009). These highly conserved pathways can be exploited to generate a defined genetic outcome across a wide range of cell types (Urnov et al., 2010). In NHEJ, the two broken ends are simply ligated back together. If the double strand break is complex, creating ends that are not compatible then repair by NHEJ will be mutagenic; the repaired DNA will contain small insertions or deletions at the site of the break, resulting in gene inactivation (Durai et al., 2005). If a double stranded oligonucleotide is provided with overhangs (sticky ends) complementary to those left by the ZFNs, it will be ligated into the chromosome, this approach can be used to add tags to endogenous genes. Alternately, two simultaneous double strand breaks made on the same chromosome can lead to a deletion of the entire intervening stretch (Lee et al., 2010) (figure 2). The other major repair pathway is HDR, a form of homologous recombination that faithfully copies the genetic information from a DNA molecule of related sequence. In HDR the 5Ê ¹ ends of the double strand break are resected to generate 3Ê ¹ single stranded tails, allowing strand invasion by donor DNA, which serves as a template for DNA replication (Durai et al., 2005). In normal double strand break repairs the DNA donor is the sister-chromatid, therefore the template is identical to the damaged DNA, resulting in a perfect form of repair. In gene targeting an exogenous donor DNA template is provided (usually an episomal or linear extrachromosomal donor) in combination to the ZFNs. If the donor DNA specifies solely a single nucleotide change, such as a restriction fragment length polymorphism (RFLP) encoding a novel allele, this will result in gene correction, that subtly edits the endogenous allele (Urnov et al., 2005). HDR can also be used for the addition of genes, if the donor pro vided carries an open reading frame (ORF), a transgene or even multiple trasngenes at the position corresponding to the site of the break, the sequence will be transferred to the chromosome (Moehle et al., 2007) (figure 2). Figure 2 | Types of genome editing made possible using ZFNs. The two primary repair pathways: non-homologous end joining (NHEJ) and homologous directed repair (HDR) with the different outcomes that can result from the introduction of a site specific DNA double strand break. Adapted from (Urnov et al., 2010). Gene edition using ZFNs gene disruption and gene correction The simplest means of gene editing is gene disruption, which takes advantage of errors introduced during DNA repair to disrupt or abolish the function of a gene or genomic region. Gene knockout (KO) is an affective tool for analysing gene function and generating model animals that recapitulate genetic disorders. Using ZFN technology, Mashimo et al., 2010 created knockout rats with X-linked Server Combined Immunodeficiency (X-SCID). They injected mRNAs encoding ZFNs designed to target the rat interleukin 2 receptor gamma (II2rg) locus, where orthologous human and mouse mutations cause X-SCID, into the pronucleus of fertilised rat oocytes. They found that the offspring carried a variety of deletion/insertion mutations, most of which were expressed as frameshift or splicing errors, resulting in no or very little expression of II2rg mRNA. The ZFN modified founders faithfully transmitted their genetic changes to the next generation along with the SCID phenotype (Mashimo et al., 2010). The X-SCID rats generated in studies such as this can be valuable in vivo tools for pre-clinical testing during drug development or gene therapy as well as model systems for examining the treatment of xenotransplanted malignancies. Another approach, gene correction allows the transfer of single nucleotide changes from a DNA donor to the chromosome following a ZFN induced double strand break. Urnov et al., 2005 designed ZFNs directed against the X-linked SCID mutation hotspot in the interleukin-2 receptor-ÃŽ ³ (IL2RÃŽ ³) gene. Using the ZFNs on K562 cell lines, they found that ~20% of the population carried a modification at the endogenous loci and about 7% of the cells were homozygous for the donor specified genotype, which was accurately reflected at the mRNA and protein levels. The modified cells were found to be stable for extended periods in cell culture while transcriptionally and translationally manifesting their new genotype (Urnov et al., 2005). Gene addition Transgenesis of human cells is used in functional genomics, proteomics and protein structure-function studies, and is routinely accomplished by random integration combined with drug selection. Expression of a randomly integrated transgene can be unpredictable and tends to be unstable over time due to epigenetic effects (DeKelver et al., 2010). The precisely placed double strand break induced by ZFNs can stimulate integration of long DNA stretches into a predetermined genomic location, resulting in site-specific gene addition. Moehle et al., 2007 introduced ZFNs directed against the interleukin-2 receptor-ÃŽ ³ (IL2RÃŽ ³) gene (exon 5), in combination with a DNA donor carrying a 12bp tag and a 900bp open reading frame (ORF), flanked by locus specific homology arms into HEK293 cells. After 72 hours, ~5% of the chromatids had acquired the transgene between the ZFN recognition sites (Moehle et al., 2007). ZFNs have also been used in human EPCs and iPSC to efficiently target a drug resistance marker to a specific gene. Hockemeyer et al., 2009, used ZFNs specific for the OCT4 (POU5F1) locus and a donor constructs containing a splice acceptor (SA) followed by an enhanced green fluorescent protein (eGFP)-2A-puromycin cassette. They reported expression of two proteins, a fusion protein comprising the first 132 amino acids of human OCT4 fused to eGFP (OCT4EX1-eGFP) and puromycin N-acetyltransferase, both under the control of the endogenous OCT4 promoter, therefore generating reporter cells which can monitor the pluripotent state of human ESCs (Hockemeyer et al., 2009). Therapeutic applications of ZFNs Site specific manipulation of the genome by ZFNs has revolutionised biology and holds great promise for molecular medicine (Lombardo et al., 2007). For example a corrected allele of a disease causing gene could be curative in several monogenetic diseases. Alternatively, the knockout of a gene encoding a virus receptor could be shown to eliminate rather than merely reduce infection. ZFN mediated gene disruption is the first ZFN based approach that has been taken to clinical trails, specifically for the treatment of glioblastoma (NCT01082926) and HIV (NCT00842634 and NCT01044654). In glioblastoma phase I clinical trials, the glucocorticoid receptor gene is disrupted by ZFNs as part of a T cell based cancer immunotherapy (Urnov et al., 2010). In the HIV trials, ZFNs targeting the chemokine (C-C motif) receptor type 5 (CCR5) gene have been delivered via adenoviral vector to isolated T cells from subjects. The CCR5 protein is required for certain common types of HIV infection to enter into and infect T cells. The ZFN mediated CCR5 knockout T cells then are returned to the subject.   (Perez et al., 2008). An advantage of using ZFN technology is that it creates a fully penetrant, heritable gene knockout that will persist for the lifetime of that cell and its progeny, therefore removing the need for persistent therapeutic exposure. Limitations of ZFNs A potential limitation of the ZFN targeting approach is off-target DNA breaks induced at related sequences elsewhere in the genome, which may cause unpredictable genotoxic. To overcome this, ZFNs can be designed to with longer DNA recognition sites such as 12bp-18bp, which upon dimerisation of the FokI nuclease domain will recognise a 24bp-23bp sequence (such sites are rare even in complex genomes). This alongside bioinformatic tools such as SELEX (systematic evolution of ligands by exponential enrichment) can be used determine the specificity for a ZFN DNA binding domain and generate a rank order of potential off-target site with highest similarity (Tuerk et al., 1990).   Another challenge when designing ZFNs is the choice delivery system (DNA, RNA or viral), the ideal method has proven to be dependent on cell type. Lombardo et al., 2007 found that integrase-defective lentiviral vectors (IDLV) support functional delivery of both ZFNs and donor DNA templates to a variety of cell ty pes, including haematopoietic progenitors and embryonic stem cells (Lombardo et al., 2007). Aside from the various limitations, ZFN technology has allowed site specific genome editing to become established in human cells and a number of model organisms, opening the door to a powerful range of new experimental and therapeutic possibilities. References Carroll, D., Beumer, K. J., Morton, J. J., Bozas, A. and Trautman, J. K. (2008) Gene targeting in Drosophila and Caenorhabditis elegans with zinc-finger nucleases, Methods Mol Biol, 435, pp. 63-77. DeKelver, R. C., Choi, V. M., Moehle, E. A., Paschon, D. E., Hockemeyer, D., Meijsing, S. H., Sancak, Y., Cui, X., Steine, E. J., Miller, J. C., Tam, P., Bartsevich, V. V., Meng, X., Rupniewski, I., Gopalan, S. M., Sun, H. C., Pitz, K. J., Rock, J. M., Zhang, L., Davis, G. D., Rebar, E. J., Cheeseman, I. M., Yamamoto, K. R., Sabatini, D. M., Jaenisch, R., Gregory, P. D. and Urnov, F. D. (2010) Functional genomics, proteomics, and regulatory DNA analysis in isogenic settings using zinc finger nuclease-driven transgenesis into a safe harbor locus in the human genome, Genome Res, 20, (8), pp. 1133-42. Doyon, Y., McCammon, J. M., Miller, J. C., Faraji, F., Ngo, C., Katibah, G. E., Amora, R., Hocking, T. D., Zhang, L., Rebar, E. J., Gregory, P. D., Urnov, F. D. and Amacher, S. L. (2008) Heritable targeted gene disruption in zebrafish using designed zinc-finger nucleases, Nat Biotechnol, 26, (6), pp. 702-8. Durai, S., Mani, M., Kandavelou, K., Wu, J., Porteus, M. H. and Chandrasegaran, S. (2005) Zinc finger nucleases: custom-designed molecular scissors for genome engineering of plant and mammalian cells, Nucleic Acids Res, 33, (18), pp. 5978-90. Hockemeyer, D., Soldner, F., Beard, C., Gao, Q., Mitalipova, M., DeKelver, R. C., Katibah, G. E., Amora, R., Boydston, E. A., Zeitler, B., Meng, X., Miller, J. C., Zhang, L., Rebar, E. J., Gregory, P. D., Urnov, F. D. and Jaenisch, R. (2009) Efficient targeting of expressed and silent genes in human ESCs and iPSCs using zinc-finger nucleases, Nat Biotechnol, 27, (9), pp. 851-7. Jackson, S. P. and Bartek, J. (2009) The DNA-damage response in human biology and disease, Nature, 461, (7267), pp. 1071-8. Lee, H. J., Kim, E. and Kim, J. S. (2010) Targeted chromosomal deletions in human cells using zinc finger nucleases, Genome Res, 20, (1), pp. 81-9. Lombardo, A., Genovese, P., Beausejour, C. M., Colleoni, S., Lee, Y. L., Kim, K. A., Ando, D., Urnov, F. D., Galli, C., Gregory, P. D., Holmes, M. C. and Naldini, L. (2007) Gene editing in human stem cells using zinc finger nucleases and integrase-defective lentiviral vector delivery, Nat Biotechnol, 25, (11), pp. 1298-306. Mashimo, T., Takizawa, A., Voigt, B., Yoshimi, K., Hiai, H., Kuramoto, T. and Serikawa, T. (2010) Generation of knockout rats with X-linked severe combined immunodeficiency (X-SCID) using zinc-finger nucleases, PLoS One, 5, (1), pp. e8870. Moehle, E. A., Rock, J. M., Lee, Y. L., Jouvenot, Y., DeKelver, R. C., Gregory, P. D., Urnov, F. D. and Holmes, M. C. (2007) Targeted gene addition into a specified location in the human genome using designed zinc finger nucleases, Proc Natl Acad Sci U S A, 104, (9), pp. 3055-60. Perez, E. E., Wang, J., Miller, J. C., Jouvenot, Y., Kim, K. A., Liu, O., Wang, N., Lee, G., Bartsevich, V. V., Lee, Y. L., Guschin, D. Y., Rupniewski, I., Waite, A. J., Carpenito, C., Carroll, R. G., Orange, J. S., Urnov, F. D., Rebar, E. J., Ando, D., Gregory, P. D., Riley, J. L., Holmes, M. C. and June, C. H. (2008) Establishment of HIV-1 resistance in CD4+ T cells by genome editing using zinc-finger nucleases, Nat Biotechnol, 26, (7), pp. 808-16. Sollu, C., Pars, K., Cornu, T. I., Thibodeau-Beganny, S., Maeder, M. L., Joung, J. K., Heilbronn, R. and Cathomen, T. (2010) Autonomous zinc-finger nuclease pairs for targeted chromosomal deletion, Nucleic Acids Res. Urnov, F. D., Miller, J. C., Lee, Y. L., Beausejour, C. M., Rock, J. M., Augustus, S., Jamieson, A. C., Porteus, M. H., Gregory, P. D. and Holmes, M. C. (2005) Highly efficient endogenous human gene correction using designed zinc-finger nucleases, Nature, 435, (7042), pp. 646-51. Urnov, F. D., Rebar, E. J., Holmes, M. C., Zhang, H. S. and Gregory, P. D. (2010) Genome editing with engineered zinc finger nucleases, Nat Rev Genet, 11, (9), pp. 636-46. Vanamee, E. S., Santagata, S. and Aggarwal, A. K. (2001) FokI requires two specific DNA sites for cleavage, J Mol Biol, 309, (1), pp. 69-78. Zhang, F., Maeder, M. L., Unger-Wallace, E., Hoshaw, J. P., Reyon, D., Christian, M., Li, X., Pierick, C. J., Dobbs, D., Peterson, T., Joung, J. K. and Voytas, D. F. (2010) High frequency targeted mutagenesis in Arabidopsis thaliana using zinc finger nucleases, Proc Natl Acad Sci U S A, 107, (26), pp. 12028-33. Zou, J., Maeder, M. L., Mali, P., Pruett-Miller, S. M., Thibodeau-Beganny, S., Chou, B. K., Chen, G., Ye, Z., Park, I. H., Daley, G. Q., Porteus, M. H., Joung, J. K. and Cheng, L. (2009) Gene targeting of a disease-related gene in human induced pluripotent stem and embryonic stem cells, Cell Stem Cell, 5, (1), pp. 97-110.

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Motivation - Essay Example As a direct impact of the competition between the firms, in various markets, various new economies and markets are emerging. These new markets and economies are providing the companies across the world with a significant amount of future growth potential because of their consumer needs as well as the consumer needs of the masses. However, the opening of the global markets has also led to the increase of risks in the business environment as well as spillover effects arising from slow economic growth in countries around the world. The macro and micro economic developments of nations and continents around the world are highly affecting the business scenario around the globe and making the companies go for sporting a lean cost structure. This approach of the companies to downsize staff in an attempt to cut costs is having a toll in the minds of the employees of the company, who gets increasingly worried regarding the process of thinking of ways for maintaining a sustainable lifestyle rat her than losing his job. So, naturally it can be said that the entire business scenario is playing a major role in the process of affecting the moral of employees, thereby hampering their productivity at the workplace. Theory 1: McClelland’s Achievement Motivation Theory In an attempt to tackle the issues related to handling of the declining levels of motivation, there are a large number of motivational theories that have been discussed and analyzed by the human resources experts around the world. In a measure to increase motivation of the employees, the human resources managers and employees of various organizations focus on implementing the motivational practices in the workplace. One very important theory of motivation is the achievement motivation theory by David McClelland. This theory essentially highlights three important factors like the needs for achievement, need for power as well as need for affiliation (Aswathappa, 2005, p. 364). Need for Achievement This particul ar need brings into focus the need of the human being to excel in their field of work and thereby focus on setting a bench mark of quality standards for others. The existence of this need is high among employees who gain tremendous satisfaction through the fulfillment of their personal goals. Need for Power This particular point reflects the needs of a person in regards to having the power of authority for making decision and recommending the course of future actions for an organization. The subjects with a high on power need garner satisfaction by having the positions of influence and control of the physical as well financial and human resources in the organization. Need for Affiliation It can be said that the individuals apart from the achievements and power based needs also has a significant amount of need for affiliation and recognition. As a matter of fact, the subject will gain satisfaction by the process of interacting with others as well as working in a friendly environment. Theory 2: Herzberg’s Two Factor Theory of Motivation With the rise of

Commonplace Book Assignment Example | Topics and Well Written Essays - 750 words

Commonplace Book - Assignment Example The quote is important to my life because it enables me to be strategic in my activities and always reveal my plans when the time is ripe, because doing so enables me to avoid any hurdles that my competitors might put in my way to stop me from achieving my goals in life. This quote means it is important to have details of the enemy including their strength and weaknesses, their holdouts, and their thoughts before starting a war against them. Tzu emphasizes the need to collect as much intelligence as possible about the enemy forces in order to deploy the right responses or preemptive interventions when it is necessary. In business, this quote stresses the need to carry out proper market research focuses on the rivals in order to mount a successful challenge against them. In my life, this quote enables me to understand my neighbors, the community, and the society in general in order to achieve a person-environment fit. Failure to know my environment including the existing rules and regulations, the opportunities and other utility services will only result in my failure. Quote # 3 If you know the enemy and know yourself, you need not fear the result of a hundred battles. If you know yourself but not the enemy, for every victory gained you will also suffer a defeat. If you know neither the enemy nor yourself, you will succumb in every battle.† Sun Tzu, The Art of War p.234. This quote means one who knows their capability and that of their enemy will be sure of the right strategies to employ in order to eliminate the enemy in warfare, regardless of the length of the confrontation. But if an army knows its capabilities and not the enemy, the enemy would be obliged to employ a different strategy, which would be successful because the other side neither knows it nor can it counter the move. In modern business, a company that neither knows its strengths nor the rivals’ would most probably collapse or face heavy losses for failure to

Seminary in Brooklyn Should be Encouraged Essay Example for Free

Seminary in Brooklyn Should be Encouraged Essay In the beginning of twelfth many girls have the conflict of deciding whether they should attend a year in Israel for an experience in Jewish studies, or to stay home and have the same kind Jewish Studies of experience in New York without being in Israel and attend college. In this beginning time period of twelfth grade the chatter of whose going to seminary and whose not are the constant conversations. This causes way too much stress and tension on girls regarding which seminary in Israel they should apply to. Not applying to seminary It makes the twelfth grade year an unstressed year. Twelfth grade should be a stress free zone since it’s the last year spending time with your friends. Seminary is valuable, but Israel is not necessary. Seminary in Israel should not be presented and pushed as the only alternative. Schools tend to forget the spectacular seminaries we have here, in Brooklyn NY. of November, schools start to bring seminary into talk. Signs for open houses, seminary meetings, option nights are posted everywhere. Option night is an assigned night for all twelfth graders along with their parents to attend. What goes on this night is that one representative from each seminary speak. They speak about the seminary they attended send describe their own personal experience with that seminary. They give the audience a feel of the seminary. Students and parents go home with a lot of confusion. Which seminary is my daughters’ type? Which one will she do well in? so many difficult questions arise. This turns into stress. In my opinion if they speak about Brooklyn seminaries and not hide it in the sand, it would change plenty of parent’s minds, and make the decision an easier one. Seminary advisors send out notes to set up a meeting with each individual student along with their parents. The goal of this meeting is to help make the right decision for the gir l and what is best for her. The seminary advisor takes out a list of all seminaries, and goes through each one individually. She tries cutting down the seminaries that are not the right fit for the student. This minimizes their selection and makes it easier for the girl and the family to choose what is best for each individual girl. The seminary adviser that is assigned to each girl does help many girls, but I think they are mainly focusing on the Israel part and barely mentioning staying home. Peer pressure at this point is above indescribable. Girls that don’t really want to go and would be okay in Brooklyn are feeling that pressure, â€Å"my friends are going therefore I should go.† I went through this myself. I didn’t want to feel like that loner that’s giving away the opportunity, and going to stay home alone. Seminary in Brooklyn is definitely not being discussed as much as it should be. It should be equally advertised as Israel is. I feel this system should be changed. Schools should cut down on the pushing girls to go to Israel. and start focusing on the superb seminaries we have here in the United States. I’ve interviewed friends of mine whom experienced the Israel seminary program along with those who have stayed in Brooklyn seminaries. Debra was in Darchei Bina for a year. She had a grand year. The one word she used to describe her experience was â€Å"indescribable† she had no words to describe her experience. I asked her what she gained from that year and why she would encourage Israel seminary. She answered me back one word â€Å"friendship, that’s the highlight of my year†. I told her to explain and elaborate on what she meant by that. She said the friendships she made within those ten months of her life she will always cherish forever. She became closer to girls in 10 months, than she as with her friends back home that she was with for years. I asked how such a thing is possible. She replied briefly â€Å"seminary is a time period where a girl is mature and knows what and who she is in life, and what she wants to perceived as in the future. She knows what type of friends are good for her and which girls will help her and be the person she wants to be in the future, you find those few friends who will stay with you forever. Debra is already four ye ars out of seminary. Her closest friends she made that year live in London and Chicago. They speak every night and visit each other on occasion. She brought up a good point because in higschool you move from friend to friend because nobody is stable yet. I personally say that you can find those same friends in Brooklyn seminaries. It will definitely take longer to bond but at the end of the day you will find that. It will take longer since you’re not together 24-7. You’re together for a couple of hours a day. Debra brought up a fantastic point; some girls need that quick friendship process that brings everlasting friendships. Not everyone needs that and not everyone gains such friendships in Israel, it’s not guaranteed. Another friend of mine, Michal who attended seminar told me about her experience. Michal focus and reason to go was to gain independence. â€Å" I used to be that girl that needed mommy for everything, whether it was driving me places, going shopping, or even making my bed.† After a year of completing the seminary stage in her life she said she is no longer that same old Michal anym ore. She’s more independent than anyone else can be. â€Å"Without that one year of Israel I wouldn’t be who I am today, I would be a mommys girl that nobody appreciates†. For her it was the best move of her life. Girls who need that sense and feel of living on your own and become independent, Israel may be a success. Some girls do need that. Doing laundry on your, cleaning, folding, taking care of shabbos meals, basically doing everything without mommy. On the other hand she shares the negative part of her experience. She is used to a cozy comfortable life. Her clean room, her clean spotless house. She had a very hard time adjusting to this big switch. She said everything in seminary is flying, its ugly. She believes a girl should know what she is coming to before she registers for seminary. â€Å"Its not something a person should jump into, if you’re that type of clean person, think twice before coming.† This was difficult for her but she kept telling herself I’m here for the right reason, to gain independence, therefore I will live with this. â€Å"If a girl doesn’t have the right reasons to come, I believe she should stay in Brooklyn seminary.† I enjoyed interviewing Michal. What she said really touched me. It did bring a valid point that girls should be aware of. Mrs. Edery, a parent of a twelfth grader explains as follows. â€Å"It’s so unfair and unnecessary to us the parents to spend so much money on seminary in Israel, it’s a burden these schools are putting on us it seems like they don’t realize what’s going on in this economy.† She said plenty of parents cannot afford it financially but feel the pressure to take every penny and even loans to send their daughters. She does not understand what’s wrong the seminaries here that they are not being enforced. I’m on the same boat as Mrs. Edery. If seminary in Israel is so important and they feel everyone is obligated to go, they should cut down tuition fee. There are scholarship programs that some families are qualified for. Even with that help it’s difficult. Chevy, who was recently a kallah, tried giving over her point of view regarding isreal. She brought up an excellent point that many people only realize once they get back from Israel. Free time in Israel can lead to bad and downfall of a person. When you’re free and bored you look for bad, that’s nature of a person. This defeats the whole purpose of â€Å"growing† in Israel. Most parents are naive and tend to throw this right over their head while they’re figuring out the seminary for their daughter. â€Å"If parents knew what goes on there at certain hours, certain places, they wouldn’t even think twice to send their daughters there† I was actually in Israel a couple of weeks ago and I was astonished by what goes on. Bis Yaakov girls hanging around because there are no night classes certain nights. These seminaries are trying to do well but they are missing an important point. Every parent wants only good for their child, in my7 opinion they should go check out the scene there before sending their child. In Brooklyn a girl has parents watching her and controlling her. This saves her from falling most of the time. A person has to be extremely strong and know their limits if they’re planning on spending the year in the holy land. Mrs. Fink, a seminary advisor in Prospect Park agrees with this free time issue. She says people sometimes get this wrong. They think they’re entering a place with kedusha and its going to stop them from doing bad. That’s not true, because if a person wants to do bad he will find his way. So you really have to know yourself ad beware of this. Boys are sent off to Israel and they hang out on the streets that are a danger for girls. She also explains how Israel is amazing because you focus on limudei kodesh and spiritually a whole day. This is a watering the seed of a person to grow. But in Brooklyn it’s just a couple hours of the day and the rest is secular studies. It’s a big expense; some families financially can’t afford it so the child has to understand accept this matter. â€Å" some families need that extra 20,000 dollars for the Childs wedding, instead of spending it on seminary† after seminary the girl iyh is ready to get married and the chatuna is a big expense, so seminary expense should be cut down. Another reason Mrs. Fink thinks a girl should stay home, Shabbat placing. Although seminaries make sure you have a place for Shabbat, it’s not always that homey atmosphere a child needs. Girls are sent to random families they don’t know, how can parents let such? It’s hard for some girl not to be in their own home, in the atmosphere they are used to for Shabbat. One of my cousins, Leora, went to BYA maalot here in Brooklyn, NY. â€Å"Main reason why people go to seminary is to grow, and they think that can only happen in Israel, but here I am proving them wrong† She grew tremendously, great hashgafa and great teachers. She met a lot of new girls and built real true friendships with them. â€Å"All my friends went to 9sreal, I felt left out at first but after gaining so much I realized how lucky I am to attend seminary near home†. She said it was really convenient instead of sleeping in a dirty dorm room she was able to sleep in her own house and bed and even go to seminary!!!! Some girls think they won’t grow by staying in Brooklyn. It’s because our schools aren’t discussing and bringing girls in whom had great and meaningful experiences here. â€Å"I wish I was able to repeat seminary in Brooklyn again† Leora is already 2 years out of seminary and still values every moment of her attendance to BYA m aalot. Marlene, a friend of mine whom also stayed in Brooklyn agrees with my cousin Leora. She attended Machon in Boro Park. â€Å"The teachers were role models, their hashgafa was amazing, I wanted to grow and gain some more torah knowledge before entering the next stage in my life, and yet I did.† Marlene fell into peer pressure and did apply to seminary in Israel. Her sister veevee, who went to Israel a couple years before convinced her not to go. Veevee went for the wrong reasons, peer pressure. She saw what it was like and returned home after a couple of months and attended seminary in Boro Park mid November. She didn’t feel the obligation to be in Israel when she was able to be home and gain the same thing. Therefore she told Marlene the truth that it’s a fashion statement to go to Israel. â€Å"You want to grow, you can even grow in Brooklyn, and it doesn’t say in the torah that growing only works in Israel†. I strongly agree with this, it’s something important that should be taken into concern. A downside about Israel seminary from my point of view is brain wash. I see it with my own eyes, m=when my friends come back from seminary in Israel they are totally different. The ones that become frumer are brainwashed for six months then they’re back to themselves how they were before leaving to seminary. I see this with all my friends that went to seminary and grew for the better. It stops the girls from dating right away, they have to wait till that â€Å"brainwash† is washed away, or else this can be dangerous. As opposed to the ones that stayed in Brooklyn, I’ve never came across such incidents. Some girls do need Israel. Some girls need the experience for the right reason. It’s a big decision that needs a lot of thought out in to it. Parents and schools should put Brooklyn seminaries on their list too and set aside time to look into it. No question there are many people whom go to Israel to study but thank god we are blessed to have fine seminaries here in Brooklyn, NY that a girl can grow spiritually and gain similar benefits. In my opinion this whole Israel â€Å"business† is a trend and everyone feels the need t o stay in fashion and be in style. The fact that schools aren’t focusing on Brooklyn seminaries it makes this concept a tougher decision then it really should be.

Auditing Standards: Objectives and Importance

Auditing Standards: Objectives and Importance Introduction The regulatory environment makes it mandatory that organizations such as limited liability companies must be audited by an independent external auditor qualified under the regulations of professional bodies internationally or nationally to ensure that the company is working in accordance to the company law set by respective countries. An external auditor functions as an independent body appointed by and reports to shareholders to express an opinion whether the financial statements are prepared, in all material respects, true and fair and in accordance to the applicable financial reporting framework (Pflugrath G., Martinov-Bennie N. and Chen L., 2007). In reporting to the shareholders, the auditor provides reasonable assurance whereby they do not guarantee financial statements are free from material misstatements but rather at an acceptable level. Professional bodies worldwide carries a duty to set auditing standards to play a role of assisting auditors in performing duties in order t o provide high level of confidence to intended users of the Financial Statements (Noreen, 1988; Siegel et al., 1995; Wotruba et al., 2001). Main Report Development of auditing standards There are three regulatory environments which govern statutory audits and one of them is auditing standards. At International level, the International Federation of Accountants (IFAC) is the global organization for the accounting profession. An independent standard-setting board under IFAC is known as the International Auditing and Assurance Standards Board (IAASB). The IAASB developed the International Standards on Auditing (ISAs) to be carried out on audit engagements. As for National level, regulations differ as there are various standard setting bodies which choose to adopt the ISAs by modifying it or to set their own standards to suit according to individual countries. In Malaysia, the Malaysian Institute of Accountants (MIA), a member of IFAC is responsible in developing the Malaysian Approved Standards on Auditing (AI) which adopts the modified ISAs. However, the latest development states the implementation of a new board which is the Audit and Assurance Standard Board (AASB) (Cosserat and Rodda, 2009). Importance of the auditing standards. An auditing standard is a form of the current best practice applicable in statutory audit engagements by approved auditors which sets a minimum level of technical proficiency to assure work done is of high quality auditing and at the same time providing high level of assurance ( Jubb and Houghton, 2007; Simnett, 2007). It is a form of benchmarking the intensity of achieving objectives of the professional bodies in being a role model in the accounting profession as stated by Watkins et al. (2004), and also safeguarding the position of auditors whilst auditing financial statements. Through professional and ethical standards such as independency and integrity, Alfredson, K. et al. (2005) states that auditors carry out detailed works to value a subject matter whether it is of true and fair view. Once a conclusion is made, the opinion obtained would determine the level of confidence the public would have towards the financial statements (Alfredson, K. et al., 2005). This adds on to reducing the risk factor faced by users of the financial statements (Martinov, 2004) as it deters directors of an entity to carry out fraudulent activities. At the same time, it also indirectly strengthens the audit profession as the public would have an increased confidence level leading to a better impression towards auditors in general (Simnett, 2007; Dellaportas, Senarath Yapa and Sivanantham, 2008). As procedures of performing a statutory audit is consistent and of principles-based, it becomes less rigid and flexible to be implemented on the audit works carried out on financial statements. Aside from that, as agreed by Noreen, 1988; Siegel et al., 1995; Wotruba et al. (2001); it may be able to reduce time factor as auditors are able to plan and analyze which area are crucial to be tested more and vice versa because they are already well-versed with the audit procedures set by the standards. Nevertheless, this may pose as a threat because the use of their own judgement becomes too subjective and thus, they may tend to be too lenient during audit procedures and bypass on important matters. Auditors could even intentionally choose not to perform so much detailed work and just state financial statements as true and fair since knowingly for the past history, it has been stated as so (Jones et al., 2003; Herron and Gilbertson, 2004). From this matter, it can be of advantage to directors to conduct fraudulent activities because auditors can only consider an opinion on fraud but not able to detect and prevent it. It is the duty of the management and directors to attend to fraudulent possibilities in a company. With that said, they may opt to not comply intentionally by refusing to disclose grey areas in its financial statements or relevant information needed to perform the audit (Cosserat and Rodda, 2009). While stating to be able to achieve high quality audits worldwide, a handful of countries still implement their own auditing standards to suit their national legislations and traditions (Samuels and Piper, 1985; Tarca, 1998; cited in Dellaportas, Senarath Yapa and Sivanantham, 2008). This is probably due to the fact that there are still many underdeveloped countries which do not have professional bodies for such a purpose as this or even countries like in the United States of America whereby they adopt a different standard which is of rule-based (Simnett, 2007). All this may inversely cause a delay and obstruction to harmonization of standards across the globe in conjunction to international convergence (Weetman, 2006). Aside from that, consistent updating and revision of standards poses a need to keep oneself updated leading to a lack of confidence while performing duties due to inaccurate execution of standards implied on audit work as there are limitations to how much one can do at a period of time . Being too technical with regulations may cause auditors to be stiff in their performance and thus, lack appreciation on findings of samples, test objects and the assessment of analytical procedures. Objectives and Activities of IAASB and AASB Work done by the IAASB is monitored by the oversight body known as the Public Interest Oversight Board (PIOB) whereby the publics interest is involved regarding proper disclosures and transparency of issues that concerns to improving the overall mission and to achieve objectives of the professional body (Dellaportas, Senarath Yapa and Sivanantham, 2008). IAASB came up with a development of a program in the year 2004, which functions to redraft the entire ISAs either partially to alter areas in the ISAs or to fully inflict new clarity conventions where applicable. The Clarity Project reached a level of completion upon verification by the PIOB and now contributes thirty-six newly clarified standards as guidelines in assurance engagement by qualified auditors worldwide (Accountants Today, June 2009). Judging from the fact that the standards now clearly identifies the objectives and obligations an auditor faces, a better understanding of the entire concept and public awareness are gained (Buchanan, F.R., 2003). The newly improved standards are by-far less technical and thus, easily to be adopted by practitioners to be implemented on procedures carried out for assurance engagement. The whole purpose of conducting the clarity project is to make the standards more appropriate and updated with the recent environment and at the same time to assist and update users of relevant information and a clearer view of utilizing each standard for the benefit of the public (Dellaportas, Senarath Yapa and Sivanantham, 2008). The confidence of the public in financial reporting activities would eventually be increased (Alfredson, K., Leo, K., Picker, R., Pacter, P. and Radford, J., 2005). It is in a way a good thing to constantly upgrade and redraft the standards to suit the current reporting environment (Humphrey, C. and Turley, S., 2006). However, there may be a slight disadvantage in the sense of making the revised standards known to its users. The professional bodies would need to conduct seminars or post notices to all members of the professional bodies to inform them of such amendments that has taken place. This eventually takes time and efforts and may even incur a slight cost to be carried out. Likewise the IAASB, the AASB plays a similar role in upholding an acceptable level of quality professional services and high ethical behaviour amongst practitioners. The MIA further justified the desire of standing-out in the standard-setting process hoping that Malaysian market can be integrated internationally so that viewpoints can be mentioned earlier instead of getting secondhand attention in order to evolve standards that are more suitable to the nature of the Malaysian market (Izma N., 2009). Implementing the ISAs by the AASB is a form of making efforts to enhance the financial markets of Malaysia in becoming more competitive and stable. At the same time, it also improves professional integrity and quality of audit works by auditors. Under the patronage of the MIA, AASB will continue to meet stringent expectations of stakeholders as well as moving towards a holistic international convergence of standards and enhance confidence of users through proper guidance in audit and assurance services. This may prove to be a good step ahead in conjunction to be inline with the harmonization of standards in the world today and also to groom the financial position of the country in order to boost confidence of the public once again (Chan and Leung, 2006). Thus, compliance with auditing standards such as the ISAs and enforcing it into objectives and responsibilities stated by the professional bodies need to be acted out quickly so as to not fall behind in time because it can be quite a lengthy process which is not achievable overnight (Izma N., 2009). Further Regulations Codes of Corporate Governance Corporate governance is the system whereby companies are directed and controlled. Cosserat and Rodda, 2009 mentioned that it is useful in avoiding matters such as conflicts of interest seen in the agency theory between the managers (agents) and the shareholders (principal). In accordance to the UK Combined Codes of best practices, the board of an entity is encouraged to form an audit committee to guard the independence and objectivity of auditors. An audit committee plays a role as an independent point of reference to turn to regarding issues of conflict between the board of directors and the external auditors. Aside from that, in order to improve external audit procedures, they have a duty to monitor the integrity of directors in preparing financial statements. Codes of Ethics The onus is always on the auditor not only to be ethical but also to be seen as ethical. The International Ethics Standards Board for Accountants (IESBA) establishes a conceptual framework for all practitioners to adhere to five rules: integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Threats to these principles are to be identified and applied with respective safeguards to mitigate it. Auditors are subjected to ethical requirements by professional bodies because the public relies on auditors to produce an independent opinion during assurance engagements (Pflugrath G., Martinov-Bennie N. and Chen L., 2007). They further elaborated that a high quality audit, comprising of professional competence and due care characteristics need to be conducted as auditors have access to confidential information of the entity. Company Law An auditor is required to perform an annual audit abiding by statutory duties to report to shareholders on whether financial statements are of a true and fair view and in accordance to approved standards. They need to be independent and diligent and state if sufficient information has been obtained and that the company has kept proper records according to the law. The auditor must also list out deficiencies of their findings in the auditors report. The company law also determines the rights, appointment, removal and resignation of auditors and the liability of auditors to shareholders and third parties (Cosserat and Rodda, 2009). Conclusion The outcome of these findings discussed has added knowledge to a better understanding of the entire audit and assurance cycle. The duties of an external auditor must be based on appropriate conceptual frameworks developed either internationally or nationally according to the suitability of respective countries. They need to perform a statutory engagement required by the company law, which is of high but not absolute assurance that the financial statements are free from material misstatements. An overview of the establishment of auditing standards, its objectives and importance to benchmark the quality of auditors in performing duties and corporate governance, company law and ethical codes as additional regulations in enhancing the role of auditors were identified. Furthermore, the main idea of distinguishing IAASB and AASB on its functions and activities in the world today has added knowledge to the depths of ones mind. Thus, the respective standards-setting boards need to further en hance and strengthen its actions and procedures in order to achieve international convergence and quality standards to serve the public better and increase in its objectivity effectiveness.