Benihana Case Study

Marketing Management Class Notes 1/16/13 Markets: * Consumer market—B2C * Business market—B2B * Global market (? ) * Not-for-profit market—must have higher revenues than cost to survive * ex: health-care: hospitals need 7% more revenues than expenses to survive * Government market Core Concepts: * needs, wants, and demands * segmentation, target markets, positioning * offerings and brands value and satisfaction * relationship marketing * marketing channels * supply chain * competition * marketing environment Marketing mix—4 Ps * Product—good, service, idea, experience, place, person, etc. * Price—above, at, or below market * Place—retail location, channel of distribution * Promotion—advertising, personal selling, sales promotion, PR/publicity Shifts in marketing management: in past: marketing does marketing; now: everyone does marketing * organized by product units; now: organizing by customer segments * using many suppliers; no w: using fewer suppliers who are partners * ex: Wal-Mart and Procter & Gamble pampers—no longer places orders for pampers; now P&G brand manager manages Wal-Mart shelf of pampers * emphasizing tangible assets; now emphasizing intangible assets * building brands through advertising; now building brand through performance and integrated communication * good experience=tell 5 other people; ad experience=tell 9 other people * now even more permanent with online ratings * shotgun (dispersed) v. rifle (accurate) * avoid shotgun (avoid developing product/service that would appeal to everybody) * relying on old markets; now uncovering new markets * focusing on profitable transactions; now customer lifetime value * major goals of increasing revenue and market share v. now: must be responsible for return on marketing investment (ROMI) * local; now glocal (local and global) * focus on shareholders; now focus on stakeholders What do marketers do? develop marketing strategies and plans * generate/collect marketing info (research) * connect w/ customers * develop market offerings * build brands * delivery and communicate value * create long-term growth * ex: ivory 1879 and still going New Marketing capabilities: * use of internet for info and sales * easily gather info about: * customers, prospects, markets, competitors * social media * facilitate and speed communication w/ customers * personal marketing (thru email) * mobile marketing for customers on the go * mass customization * bit of an oxi-moron * ex: Levi’s jeans made to size measurements use internet internally and for other than marketing Evolution of the Marketing Concept * Production Concept—production efficiency, low costs, mass dist. ; consumers want the most quality, performance, or innovative features (more, better, faster) * Stool made in cottage industry—individuals made them at home w/ tools on handindustrial revolution—factories, standards, conformity, production concept emerged * Selling Concept—consumers will buy only if the company aggressively promotes/sells these products * Too many stools produced and no one is buying themhow to sell them? must aggressively sell and advertise * Marketing Concept—focuses on needs/wants of target markets and delivering value better than competitors * Quit making stools that people don’t need or want; * must determine how many stools the customer wants first before making them * The Marketing Concept’s—Three Pillars: * Customer orientation * Integrated marketing effort** * Table 1. 1 on p. 23 * integrated w/ other departments b/c marketing interacts w/ customers * Emphasis on profitable sales (not all sales are worth pursuing) * Pillsbury Ex: 1. We make flour†¦how do we make the flour faster and better * 2. We sell flour†¦hired sales people and started advertising * 3. What do customers want that has flour in it—expanded product lines †¦Burger King— hamburger buns, pie shops, refrigerated dough products Ch. 2: Developing Marketing Strategies and Plans * Value—the totality of features and characteristics of a product or service compared to its costs * Determinant of Cust0mer Values: * Customer perceived value * total customer value * Image value * Personal value * services value * product value vs. total customer cost * Monetary cost * time cost * energy cost * psychic cost * in mind—instantly assessing value and weighing it against cost Creating value: * satisfy needs * more than one org * functions of marketing creates value Generic value chain—link in chain consists of: * Primary activities: inbound logistics, operations, out-bound logistics, marketing and sales, service * support activities: firm infrastructure, HR management, technology development, procurement (purchasing) * margin-includes profitability Ex: Levi Jeans Value-Delivery Network: Dupont fibersMilliken fabricsLevi’s apparelSears reta ilcustomer * each is a link in the value chain When value is not provided: * lost sale * lost customer—CLV (accounting for the number of years person would have been a customer) Competitive Advantage—something a co. has that no other co. has * achieved through: * 1. core competencies—source of comp. advantage, application in wide variety of markets, and difficult for competitors to imitate * 2. distinctive capabilities—excellence in broad business practices * involve multiple levels of people ex: ability to innovate, ability to understand your customer, understanding the market Marketing goal=competitive advantage * must be something significant to customers * important in a variety of markets * difficult to imitate Strategic planning: * Corp. Mission * â€Å"Marketing Myopia†Ã¢â‚¬â€see close but don’t see far away; * Railroads thought they were in the railroad business, had they realized they were in the transportation business they could have expanded line to auto or plane * What business are we in? * growth opportunities * growth matrix * SBU—Strategic Business Unit * Resources—S/W Assessment—O/T * goalsstrategies to achieve goalstactical plans to achieve strategies Good Mission Statement * ex’s in the book: Table 2. 5 * identify: * target customers and markets * principle services delivered * org. philosophy * desired self/public image * Mission statement—what the co. does; Vision statement—hope for future Goals and Objectives: * goals—umbrella; hierarchical (at different levels) * provide broad direction * objectives—SMART * Specific * Measurable * Actionable * Realistic * Time bound—for marketing plan, usually a year * for new product, maybe 6 months Porter’s Generic Strategies: * 1.Overall cost leadership—low cost provider; can make stuff at the lowest cost (will have higher margins and more choices) * 2. Differentiation—develop competitive advantages that are diff. from competition * Focus—segment; * niche market focus that has either overall cost leadership or differentiations Ansoff’s Product/Market Expansion Grid: | Existing products| New products| Existing markets| Market Penetration * advertising, lowering price, increasing sales personnel, * take existing pie of market share and try to get bigger piece of the pie | Product development| New markets| Market development * ex: co. hat made lawnmowers B2B (golf courses) decided they could sell those lawnmowers to consumers | Diversification | Boston Consulting Group’s Growth Share Matrix | Relatively high market share| Relatively low market share| High market growth rate| Stars| Question marks (aka problem children—don’t know how they are going to turn out)| Low market growth rate| Cash cows—products you’ve had for a relatively long time but they have slow growth Ex: Coke for Coca-Cola| Dogs| Implementatio n—plansEvaluation and Control: * Set objectives (to be measured) * measure performance against objectives * understand deviations—why didn’t you achieve what you set out to achieve * set new objectives Marketing Plan Parts: * Exec. Summary * Table of Contents * Situational Analysis: External Analysis * Situational Analysis: internal analysis * SWOT critical success factors * Goals/objectives * Strategy—4 Ps * Action programs * Financial implications * Controls Case Analysis—slides being sent via email

Equirements for the Corporate Computing Function Essay

From Table 3. 1, speculate why the fifth point, â€Å"Meet information requirements of management†, is in the CIO’s list of nine (9) points: Meeting information requirements of management is a key focus for many organizations. Companies are constantly looking for ways to improve how they manage information. Information is essential for any decision making process and day-to-day operation. Therefore, it is important that information is managed and disseminated properly throughout the organization. Management use information to establish policy and strategic planning. It is extremely important that organizations meet their information requirements of management. Ian Linton (2013) suggests that managers need rapid access to information to solve strategic, financial, marketing, and operational issues. Therefore, it is paramount that organizations evaluate their informational needs of management. The operating environment of today’s organizations demands timely, efficient and effective management of information to make informed and up to date decisions. Consequently, requires readily accessible information at their disposal in order to be effective managers. If an organization is to be successful, it must be an excellent steward of data. On the other hand, technology is constantly on the rise. As it produces higher efficiency, access, and integrity with improved ways to organize and manage information. At the same time, the IT staff maintains the responsibility of confidentiality, integrity, and availability of the organization’s intellectual property. To meet these needs, organizations must increase their awareness of the available criteria for evaluation of management informational needs. Information is power and must be managed properly. Organizations need to consider the latest relevant technological advancements for their business to stay competitive and gain competitive advantage (Nichelson, 2013). Managers are critical elements of an organization; thereby, demanding quality, accuracy, and efficiency to move their business forward. The decision making process is greatly influenced by the relevance and quality of the information available to its management. Imagine only three (3) points are to be rolled out in the first phase. Evaluate each point to determine the most important three (3) for the initial rollout phase: Although, all are key points. After ample consideration, the initial rollout phase should consist of the following: 1) Provide computing capability to all organizational units that legitimately require it. 2) Meet information requirements of management. 3) Provide computing services in a reliable, professional, and technically competent manner. I believe the three (3) points chosen are high valued and critical to the organization. All departments must have readily accessible information to perform their jobs to be productive. By means of distributed computing of low cost servers, workstations, and personal computers will provide the widespread use of small computers to provide highly individualistic service to all departments. At the same time, allow users to establish and maintain autonomy in their day-to-day operations while improving departmental productivity (Stallings, 2009). In this instance, deploying inexpensive systems make it possible for organizations to disperse their computing capabilities. Thus, no longer relying on centralized infrastructure to provide services. Obviously, it make sense as a first measure to acquire information from all departments, thus meeting the requirements for the corporate computing function and the information needs of management. Recommend one (1) additional point the CIO should include in order to ensure the topic of security is addressed in the mission statement. Explain your rationale for the inclusion: Information security enabled by technology must include the means of lowering the impact of intentional and unintentional errors entering the system and to prevent unauthorized internally or externally accessing the system ? actions to reduce risk data validation, pre-numbered forms, and reviews for duplications. It is crucial that the mission plan include the provision of a disaster recovery and business continuity plan. On the other hand, there is much more intrusion activity today than ever before. Obviously, there is an increased concern for attacks through companies’ network in an effort to either commit malice or affect the integrity of an organization’s most valuable resource. Therefore, it is important that companies do not get complacent in their IT infrastructure security. The fact of the matter, there is no perfect system; however, it behooves organizations to protect their information by way of reducing threats and vulnerabilities. Moreover, Whitman and Mattord (2010) said it best, â€Å"because of businesses and technology have become more fluid, the concept of computer security has been replaced by the concept of information security. Companies must realize the importance of information security and are allocating separate budget and human resources for it. It has matured into a separate business enabler function in many organizations. Organizations now face myriad regulatory requirements and the need to manage risk and information theft. Therefore, it is important for organizations to staff people with specific skills so that information assets are safe and the continued integrity of information is assured (Whitman & Mattord, 2010). Finally, many businesses today are not adequately prepared for an interruption of services. Therefore, it becomes necessary to establish both business disaster recovery and continuity plans to protect the organizations from complete devastation. According to Whitman & Mattord (2010), â€Å"the mission statement is the follow- up to the vision statement. If the vision statement states where we want to go, the mission statement describes how we want to get there. References Linton, I. (2013). The Role of Management Information Systems in Decision Making. Retrieved from http://yourbusiness. azcentral. com/role-management-information-systems-decision-making-1826. html Nichelson, B. J. , Ph. D. (2013). Keeping Up With Technology. Retrieved from http://entrepreneurs. about. com/cs/beyondstartup/a/keepinguptech. htm Stallings, W. (2009). Business Data Communications, Sixth Edition (Custom Edition). Upper Saddle River, New Jersey: Prentice Hall Whitman, M. E. , & Mattord, H. J. (2010). Management of Information Security (3rd ed. ). Boston: Course Technology-Cengage.

All Rise

All Rise Essay All RiseJudge Watson scanned his courtroom with an eagle-like glare.The room was packed, Watson could smell the eager reporters outside.Damore versus State of Alabama was the biggest case his Honor had heard in years, God he needed a drink.Judge Watson blinked a long, tired blink, and swallowed hard in a vain attempt to soothe his bone dry throat.The old man called out in a loud voice, prosecution!Billy Parker stood deliberately and strutted to his podium.The DA unbuttoned his two thousand dollar Armenagildo Zenga suit coat, and began.Let me share with you all the sad story of a sweet, defenseless woman named Porphyria.It was a rainy dark night, and Porphyria desperately ached to see her lover.She trekked through the woods, braving the pneumonic weather, to the small cottage owned by one, Mort Damore.Porphyria entered the cottage dripping wet.Carefully she tended to the fire, so her lover wouldnt catch cold.Porphyria laid by Mr. Damore, wanting so badly to act out her love for him.So ftly she whispered his name, but Mr. Damore was busy faking sleep, concealing his murderous plan for now. Sweet Porphyria uttered I love you quietly to her love.Mr. Damore listened to this praise for a short while, but quickly grew impatient-the beast yearned to kill.Mr. Damore debated on which weapon to use. The Colt .45 lay loaded under his bed, but guns are loud!and messy. 2Then Porphyrias creamy, innocent neck and long hair caught Mr. Damores attention. Yes!, he thought, strangulation is much more thrilling than pulling a little old trigger.Brutally Mr. Damore grabbed Porphyria and began to cut off her air supply.Porphyria gasped for air, but moments later the beautiful body was lifeless.However, the abuse did not end with Porphyrias death.Mr. Damore decided the fun had ended too quickly, and maliciously proceeded to sexually abuse the corpse. This, your Honor, is the exact description of the premeditated, heinous murder committed by the defendant, Mort Damore.Mr. Damore waited for his beautiful love to visit, then faked sleep to lure Porphyria into his murderous trap.When the opportunity arose, Mr. Damore strangled Porphyria to death. After the slaughter, there was no guilt or remorse from Damore.God no!In fact, Mr. Damore sexually abused Porphyria, then opened her eyes and laid by the victim throughout the night.This animal is not even fit for a jail cell.Your honor, there is no option but to sentence Mr. Damore to death by electrocution. Judge Watson nodded, and turned to Troy Broussard.Defense!Troy Broussard remained seated, leaned back in his chair, and propped his feet upon the desk. Well well, he said in a high pitched voice, I really must applaud Mr. Parker for his wonderful story. The only problem with it.., is that it is a fictions story.Here is the truth.On that rainy night, Porphyria fled from her husband to visit Mr. 3Damore.In fact, she was downright in a hurry to reach the cottage, she couldnt wait to commit adultery. Barging into Mr. Damores domicile, Porphyria wasted no time in going after what she wanted, purely physical sex.The harlot undressed and tried to wake Mr. Damore, who was frozen with guilt and uncertainty.My client had been trying to dissolve the relationship since he first learned of Porphyrias husband, but the slut would not leave him alone.Porphyria frequently popped into Mr. Damores life to use him, then run back home to her husband.Determined to end the sick relationship that rainy night, Mr. Damore faked sleep so Porphyria might leave.But no, the adulteress persisted.She whispered the usual lies, I will get a divorce, Mort, but now isnt the time.I love you, please trust me.Mr. Damore looked into Porphyrias truth telling eyes, and deceit stared back at him.Mr. Damore debated how to react.His heart raced, he felt cheap and used, he felt hat!e.In a rage Mr. Damore painlessly strangled Porphyria out of love.In a fit of psychotic distress, Mr. Damore kissed Porphyria, a sign of his forgiveness.Then, like a cat who has accidentally killed a playful mouse, Mr. Damore, in total bewilderment, tried to bring her back to life.He laid with her the entire night. READ: Organizational behavior EssayMort Damore did not premeditate the murder, it was completely accidental.Induced by the pain of being lied to, used, and cheated on, Mr. Damore slipped into a period of insanity.My clients actions do not warrant the death penalty.Although 4absolutely unjustifiable, Mr. Damores actions are at worst still understandable.I ask you to place yourself in Mr. Damores position, try to imagine the torture.These are the facts of the case, and if there is any justice in the world, Mort Damore will spend the rest of his life in rehabilitation.Thank you. Two hours and forty-three minutes later, the honorable Judge Watson limped out from his chambers and drooped into his massive, black leather chair.The attorneys and Mort quickly rose.Mr. Damore, you strike me as an overly emotional man, probably unstable.Your actions were wrong, you know this, we all know this.However, I sense sincere regret.I dont perceive you as an animal, but as a mentally sick man.You need help, Mr. Damore, not death.For the murder of Porphyria, you have been found guilty, and are sentenced to two life imprisonments to be carried out back to back, without bail. Mort Damore wore a melancholy amazed expression, but laughed to himself as he was cuffed and escorted out of the chaotic courtroom.He wondered to himself, What are the odds of beating the system twice?

The use of fibre reinforced polymers (FRP) in strengthening beams in Literature review

The use of fibre reinforced polymers (FRP) in strengthening beams in the u.k - Literature review Example The fibres are usually glass, carbon or Aramid. Fibre reinforcement enhances strength and stiffness. FRP can be categorized in a class of materials known as composite materials, which are made up of two or more materials. When these materials are put together, they retain both their chemical and physical characteristics. FRP differ from other construction materials such as steel or aluminum that are viewed as traditional construction materials (ACI 440.2R-08, 2008). FRP contains properties that are apparent in the direction of applied load while steel or aluminum has uniform properties in all directions. The text will look at FRP and its role in strengthening structures as compared to other construction materials. ... The composite is named after the reinforcing fibre. For instance a composite that is reinforced by carbon, will be referred to as Carbon Fibre Reinforced polymer (CFPR). The three fibres have different properties and carbon is viewed as the most suitable for strengthening. All the three fibres are said to contain a higher stress capacity than ordinary steel. They are also linear elastic. Stiffness and tensile strain are the properties that differ between the fibre types. The three fibres are presented in figure 1. They are compared with an ordinary steel bar and a steel tendon Fig. 1 Properties of different fibres and typical reinforcing steel (ACI Committee 440 (1996) and Dejke (2001). The fibers used in FRP composite material have unique characteristics that make them desirable for strengthening purposes. Some of the characteristics include high levels of elasticity for application in reinforcement, high eventual strength and low disparity of strength among fibers. Other significan t characteristics are enhanced stability to endure manipulation techniques and consistency in diameters and surface dimension in the fibers. Some of the fibers used in FRP composites include glass fibers, carbon fibers and Aramid fibers. Glass fibers These types of fibers find application mainly in the naval and industrial areas to manufacture composites of relatively high performance. They are beneficial due to their high strength. The glass fibers are composed of silicon (SiO2) having a tetrahedral structure (SiO4). The material is further strengthened with aluminum oxides and additional metallic ions. Between the two types of glass fibers, the S-glass fibers normally have an enhanced tensile strength compared to the E-glass. Fiberglass is manufactured through the

Project Development and Control Coursework Essay

Project Development and Control Coursework - Essay Example To conclude, with management of stakeholders as well as with the inculcation of effective and adequate resources, a mass population of the targeted customers can be attracted towards the offered products. However, various challenges can be observed when implementing the planned campaign in terms of trust building as the product being advertised is relatively a new product with meager brand recognition in the national market. Table of Contents 1.0. Executive Summary 2 2.0. Introduction 4 2.1. Purpose of the Project 4 2.2. Background 4 2.3. Aspects Covered in the Report 5 2.4. Limitations 5 3.0. Project Scope 6 3.1. Project Objectives 6 3.2. Project Deliverables 6 3.3. Constraints 7 4.0. Stakeholder Management 8 5.0. Risk Management 8 6.0. Project Organisation 9 6.1. Resources 9 6.2. Scheduling 10 6.3. Project Quality 10 7.0. Monitoring and Control 11 11 8.0. Conclusion and Recommendations 12 9.0. References 13 10.0. Bibliography 14 11. 0. Appendix: Gantt Chart 15 2.0. Introduction 2.1 . Purpose of the Project This project will aim at developing a campaign for advertising an herbal skin-care product. ... actured by a family business entrepreneur is aimed to be marketed in national consumer markets to satisfy the targeted customers with wide ranging varieties of world class products constituted with herbal and organic ingredients manufactured with the application of Vedic science. The products to be marketed through this advertisement campaign will consists of different materials such as Neem, Tulsi, Saffron, Aloe Vera and other herbal and organic ingredients collected from various parts of the world and also those which are grown by the family in their own farm. This particular attribute can be termed as a vital strength for the proposed advertisement campaign and thus will be highlighted in the message conveyed through the advertising channels. The herbal skin-care product will also consist of sun protection products known as sunscreen products used for obtaining protection against the consequences of Ultra-Violet (UV) radiation to satisfy the customer needs. It is worth mentioning in this context that the targeted customers, i.e. the women populaces are today observed to be highly conscious regarding the consequences of UV rays owing to which this particular attribute of the marketed product shall be considered as quite noteworthy (Rebecca, 2009). 2.3. Aspects Covered in the Report The report addresses the scope, objectives and deliverable of the project proposed. It further moves ahead on addressing the aspects of constraints associated with the implementation of the project planned. Stakeholder management and risk management strategies which can take a vital role in the development and implementation of the proposed advertising project have also be regarded as quite significant in this report. Apart from these aspects, the report also covers relevant information to

Somalia Essay Example | Topics and Well Written Essays - 500 words

Somalia - Essay Example The international community has on many occasions tried to establish a democratic Somali, the most recent being the Transition Federal Government(TFG) that was overrun by the Union of Islamic Courts(UIC) in 2006. Just as in the previous administration, TFG was plagued by intense power struggles among the different factions and clans that eventually undermined its objectives of democratizing the country. Since then, Somali remains a failed state characterized by unstructured rules by Islamic factions and more piracy in the high seas (Samatar, 1991, p9). In order to transform the country from the current state to a democratic country, high sense of patriotism and nationalism among all Somali clans should be established so that they can tolerate each other and respect the rule of law. According to Laitin (1977, pp26-29), establishing a constitution that has the support of the majority people is a fundamental requirement for establishing democracy in a country. Equally important, the con stitution should be enforced by independent and strong institutional framework where rule of the land reigns over personal or specific groups.

Electrical Energy Essay Example | Topics and Well Written Essays - 500 words

Electrical Energy - Essay Example This have made the technologists to search for more energy efficient practices and hence could achieve major break through in energy efficiency as it is reported that the efficiency have really doubled since 1954. The reports available show that the fuel mix has more or less remained constant since 1980 (Lave, 291). According to the reports of U.S. Department of energy, half the quantity f electricity generated is from coal, nuclear plants account for 20 percent of the generated electricity, while hydroelectric plants contributes 7 percent and finally renewable energy and petroleum products account for 2 percent each. The significant thrust has been given by most of the state administrations to maximize the use of the renewables. But the major challenge in the use of renewables is said to be absence of feasible electricity storage system. The estimates say that according to the prevailing conditions 8 to 10 hours of sunlight is adequate to generated electricity for 24 hours but lack of efficient and low cost units to store this energy is the major drawback (Lave, 291). So is the case of wind energy also. The availability of wind and period of electricity demand don't match, the wind in required manner are not available especially during the summer months when the electricity demand is at its peak.

Compare and contrast the societies of Mesoamerica and the Eastern Assignment

Compare and contrast the societies of Mesoamerica and the Eastern Woodlands in 1491 - Assignment Example Women did not participate in building homes but assisted in working in the fields. The Eastern Woodland Indians were mainly hunters and gatherers2. The natives mostly spoke Algonquin or Iroquois. The Mesoamerican Indians were inhabitants of Mexico and Northern Central America. The main tribes were Mayans, Olmec, Amazonians, and Peruvians. They lived in caves and other structures curved out of stone. Mesoamerican Indians were the first to cultivate corn, potatoes, varieties of beans, squash, pumpkins, tomatoes, chocolate, rubber, cotton and tobacco. The Indians in Mexico developed corn by a breeding process so sophisticated that the journal of science described it as â€Å"mans first and perhaps the greatest feat at genetic engineering†. The natives made different discoveries based on different experiences and ways of life. The Mesoamerican and Eastern Woodland Indians had occupied different parts of America with the eastern Indians occupying the rain forest. Due to this woodland Indians discovered different uses for wood. They made hunting tools, houses, canoes and cooking utensils. The natives who lived near water bodies used the canoes for transport. The Mesoamericans mainly used tools curved out of stone for example, farming tools that were curved out of stone. Both inhabitants practiced farming for food, but they practiced it differently. The Eastern Woodland Indians cleared the forest in order to create more space for farming or when the land got exhausted while the Mesoamericans specifically the Amazonian Indians learned how to farm in the rain forest without destroying it, a process scientists are studying today in the hope of regaining this lost knowledge. The Mesoamericans were very advanced in agriculture. The Native Indians are said to have been the ‘mother of civilization.’ The Mesoamerican Indians having secured their food supply, turned to intellectual pursuits. They invented their own writing, astronomy

Social networking www.instagram.com Assignment Example | Topics and Well Written Essays - 1000 words

Social networking www.instagram.com - Assignment Example This means that Instagram has its terms and conditions and legal sanctions, as shall be seen in the discussion that ensues forthwith. 1) The Type of Conduct Specifically Prohibited Instagram prohibits the use of its services by any person below 13 years. Instagram does not also allow posting of violent, discriminatory, nude or party nude, hateful, pornographic, sexually suggestive or infringing photos or content, via its service. Instagram also prohibits the selling or transferring of accounts, account followers, account rights or account username. The only exception to this rule is assigned top businesspersons. In the same wavelength, Instagram prohibits an individual from opening an account for another party. Bonanos (2012) divulges that for security and ethical purposes, soliciting, collecting and using login credentials of other Instagram users is prohibited. Defaming, stalking, abusing, defaming, harassing, intimidating and impersonating other people or users of Instagram are pr ohibited acts. The posting of confidential information such as nonpublic phone numbers, and private e-mail addresses, social security, national identity card numbers and card information via Instagram is also prohibited. In another wavelength, Instagram also prohibits the changing, modifying and altering contents of other websites to give the false impression of association with Instagram is also proscribed. Alongside this is also the accession of Instagram’s private API by means outside Instagram’s permission. All users are also not allowed to submit or generate unwanted e-mails, comments or any other form of commercial which may harass communication to Instagram users. Instagram also prohibits the use of web URLs and domain names without receiving prior written permission from Instagram. The creation of accounts with Instagram services through unauthorized fashion (such as through the use of script, automated device, bot, scraper and crawler) is also not allowed. Any act that may interfere with Instagram’s services, Instagram servers and networks such as transmission by worms, spyware, malware, viruses or any other code of disruptive or destructive nature. In this light, no one is allowed to inject code or content or even alter the way an Instagram page is displayed in the user’s device or browser. No one is also allowed to attempt to, or restrict another Instagram user from enjoying or using Instagram services, or encourage the violation of Instagram’s terms and conditions of use. It is also important to note that any form of action which is in contravention to the terms and conditions of Instagram’s use that the client had agreed to abide by is a violation and is therefore prohibited. Additionally, all Instagram users are expected to comply with Instagram’s Community Guidelines. This above is seen in ABA Business Law Section’s statement which reads, â€Å"As a social networking Web site matures, its business and the ever-changing legal environment are likely to prompt revisions to the standard posted EULA terms.† This is found in ABA Business Law Section (2009). Again, this is reflected in Instagram’s website which reads, â€Å"By accessing or using the Instagram website, the Instagram service, or any applications (including mobile applications) made available by Instagram (together, the "Service"), however accessed, you agree to be bound by these terms of use

Immigration Legislation Essay Example for Free

Immigration Legislation Essay In general, there has been much debate about the first settlers in the United States; one theory is that the original settlers were from Northeast Asia who eventually were the ancestors of the Native Americans (Rapid Immigration web site, n. d. ). The second theory is that settlers were from â€Å"Polynesia, South Asia or even Europe† (Rapid Immigration web site, n. d. ). The first recorded discovery was of Florida by Spain through Ponce de Leon in 1513 (Danilov, 2003). Spain discovered and explored other parts such as â€Å"Texas, New Mexico and Arizona† and Colorado and Mississippi Rivers through de Vaca, Coronado, and De Soto, respectively (Danilov, 2003). The Spaniards settled in Florida, California and the south-west area of America. The Spaniards engaged primarily in mining of precious metals. The 16th century marked the arrival of English explorers for the purpose of establishing government in overseas colonies and for economic purposes as well (Danilov, 2003). They settled in Virginia in 1607. The Dutch established trading posts and were the ascendants of three Presidents of the U. S. The English people arrived steadily and established settlement in different areas (Danilov, 2003). The French arrived in 1700. There was a war that ensued between the English and French and the former won until the French was defeated at Quebec. The term ‘immigrant’ came about in 1787 with an issue as to the distinction between those who merely colonized and settled in America vis-a-vis those who arrived when laws, customs and language have been established and set (Danilov, 2003). There was agriculture depression in Europe, thus, 15,000 people sailed to North America in 1830. A large number of Irish and Italians engaged in agriculture while in Massachusetts, mill towns were established. Germans also immigrated to America due to the failed German revolution. Most of the German Jews were engaged in business. Russians moved to America in the last part of the 19th century (Danilov, 2003). Italians on the other hand, settled in America in the early 20th century. In fine, the immigrants from Europe and Asia settled in America â€Å"to seek their fortune† because they thought that the country had unlimited resources and opportunities. The Africans on the other hand, did not settle in America voluntarily, they were brought to serve as slaves (Rapid Immigration web site, n. d. ). Historical Perspective of Immigration of Latinos Many believed that the Latinos or Hispanics arrived in America between the years 1496-1542 when Hernando de Soto who led the Spanish expedition to the southeastern region of the U. S. (Leidermann, 2007). Latinos settled in other areas like Arkansas in early 1890s. They lacked â€Å"education, skills and knowledge of the English language† (Leidermann, 2007). Most of them were employed in the agricultural businesses. When there was construction boom in the early part of 1980, demand for labor increased and they were the ones who filled the job need. The unskilled Latino workers filled also the jobs related to the poultry industry (Leidermann, 2007). The Cubans passed through the port of Mariel such that the refugees were named ‘Marielitos. ’ Some established residence in Florida, Fort Chafee near the Sebastian County (Leidermann, 2007). In bigger cities, â€Å", Latinos are moving up the economic scale and hold better jobs, own homes, and are business entrepreneurs and managers† (Leidermann, 2007). According to Suarez-Orozco Sommer, the Latin Americans comprise the largest percentage of immigrant group category (Suarez-Orozco Sommer, 2000). The total figure of people from Europe who emigrated in the U. S. is equivalent to the figure of those from Latin America. Based on the U. S. Census Bureau, there are approximately 31 million Latinos which comprise 11. 2% of the total population (Suarez-Orozco Sommer, 2000). In 2003, they are the largest number of minority in the U. S. (Saenz, 2005). â€Å"Of the top ten sender countries in the last decade, four are Latin American and Caribbean: Mexico, the Dominican Republic, Cuba and Jamaica; in the next ten are Haiti, El Salvador, Colombia and Peru† (Suarez-Orozco Sommer, 2000). Border Fence Act The Border Security Act (H. R. 6061) was just recently passed in 2006 and sponsored by Representative King (Thomas Library of Congress web site, n. d. ). The law was signed by President Bush on October 26, 2006 (Fletcher Weisman, 2006). According to him, illegal immigration is on the rise and it is necessary to enforce the laws and provide for a comprehensive immigration system (Fletcher Weisman, 2006). This law provides the establishment of a 700-mile fence â€Å"between San Diego, California, and Tijuana, Mexico† (Robbins, 2008). The law seeks to achieve reform in the immigration system and policies of the country and its enforcement through apprehension of those who may illegally cross the fence (Robbins, 2008). The law directs the Homeland Security to â€Å"achieve operational control over U. S. international and maritime borders† which includes border patrol and surveillance and the use of equipment and technology to achieve this end as well as physical infrastructure to discourage illegal entry (Thomas Library of Congress web site, n. d. ). The fence is described as a â€Å"double-and-triple fence. † The first layer is made of airplane landing mates while the second is a steel mesh developed by Sandia National Laboratories. The â€Å"third chain link fence† is â€Å"topped with barbed wire† (Fletcher Weisman, 2006). There is a 150 foot of open space between the first and second fences used to station vehicles and surveillance cameras (Fletcher Weisman, 2006). In addition, there are air and ground border patrol agents deployed. Antiterrorism and Effective Death Penalty Act of 1996 The Antiterrorism and Effective Death Penalty Act (AEDPA) was signed into law in 1996 as a product of different and diverse efforts to address a variety of issues (University of Michigan web site, n. d. ). The two tragic incidents that led to the drafting and passage of this were the Oklahoma and World Trade Center incidents (Doyle, 1996). Among the other provisions, most salient to immigration is Title IV which refers to terrorists and criminal alien removal and exclusion. The Immigration and Nationality Act, specifically section 241(a)(4)(D) terrorist aliens may be deported, however, these aliens exploit and use â€Å"procedural and substantive provisions† to delay expulsion (Doyle, 1996). Thus, the need for a better crafted procedure is imperative. This law has in fact addressed such problem. In a nutshell, the Federal Rules on Evidence does not apply in these proceedings; evidence in a camera can be admitted by the court; evidence gathered under the Foreign Intelligence Surveillance Act can be presented as evidence; the Attorney General is authorized to detain alien at the start of the proceedings (Doyle, 1996). The law also authorizes the Attorney General to grant asylum only in cases where persons are not threats to national security. Asylum procedures and criminal alien proceeding have been improved (Doyle, 1996). Right of Police to Question Immigration Status Fears and protestations arouse due to the impression that the police are authorized to inquire into the immigration status of immigrants, i. e. Latinos. However, Los Angeles police clarified that Special Order 40 does not authorize police to inquire into the immigrant status of aliens (Los Angeles Board of Police Commissioners, 2001). The concern and inquiry shall only be when there is present, a larger criminal investigation involving the alien suspect (Day, 2006). The pertinent Special Order was already adopted in 1979 and it had negative effect on immigrants considering that it led to abuse both of those who are documented as well as those, undocumented. The Latinos felt that the very police who were supposed to protect them were the very ones who abused them (Day, 2006). In Phoenix on the other hand, a different policy was devised as authored by Governor Phil Gordon (Archibold, 2008). Under this new policy, all those involved in criminal charges will be questioned about the status of their stay in the United States. Moreover, the police are empowered to coordinate and report to the Immigrations and Customs Enforcement (Archibold, 2008). Conclusion With the enactment of Border Fence Act, it has singled out Hispanics with an apparent bias. The border fence which oppositionist calls as the ‘Berlin Wall’ segregates Mexico where majority Hispanic immigrants come from. This decision was largely due to the fact that number of Hispanic immigrants is the largest compared to other groups of immigrants. The Border Fence has not been effective because reports reveal that the number of illegal immigrants who entered have in fact, increased. Moreover, the success rate of the Government is based on a measure which is not reflective of its effectiveness. Apprehensions are counted to determine success but a person may be apprehended ten times and get through the 11th time. It is also opined that the fence disrupts the movement of migration because people from Mexico travel to the U. S. for a seasonal work. The AEDPA is also criticized as not being effective. The expulsion proceedings take so much time and can easily be delayed. The most criticized move is the right of the police to question immigration status. To many it violates their right of privacy and which may lead to racial and ethnic profiling because the Latinos are being singled out from the other illegal immigrants. The U. S. is known to be a democratic country with full opportunities for everyone. In enacting and enforcing its immigration laws it should be guided also by that policy with the end in view of treating immigrants in equal footing rather than singling out a particular race or ethnicity simply because it comprised the largest number of illegal immigrants. It should equally and uniformly enforce and implement its laws and policies regardless of ethinic or racial considerations. References Archibold, R. Phoenix police to check arrestees’ immigrant status. New York Times web site. February 16, 2008. Retrieved on April 14, 2008, from http://www. nytimes. com/2008/02/16/us/16phoenix. html? _r=1oref=slogin Danilov, D. Immigrating in the U. S. A. Self-Counsel Press, 2003. Day, D. Brief: special order 40 spells out LAPD policy regarding immigration status. Immigration Outpost web site, March 7, 2006. Retrieved on April 14, 2008, from http://immigrationoutpost. com/brief-special-order-40-spells-out-lapd-policy-regarding-immigration-status/ Doyle, C. Antiterrorism and effective death penalty act of 1996. Federation of American Scientists web site. Retrieved on April 14, 2008, from http://www. fas. org/irp/crs/96-499. htm Fletcher, M. Weisman, J. Bush signs bill authorizing 700-mile fence for border. Washington Post, October 27, 2006. Retrieved on April 14, 2008, from http://www. washingtonpost. com/wp-dyn/content/article/2006/10/26/AR2006102600120. html Immigration web site. U. S. Immigration History. Retrieved on April 13, 2008, from http://www. rapidimmigration. com/usa/1_eng_immigration_history. html Leidermann, M. Latino immigration. Encyclopedia of Arkansas History and Culture. Retrieved on April 14, 2008, from http://www. encyclopediaofarkansas. net/encyclopedia/entry-detail. aspx? entryID=2733 Los Angeles Board of Police Commissioners. A report concerning special order 40. February 1, 2001. Retrieved on April 14, 2008, from http://www. lacity. org/oig/Special_Order_40_708061_v1. pdf Robbins, T. Bush signs border fence Act; funds not found. National Public Radio web site. Retrieved on April 14, 2008, from http://www. npr. org/templates/story/story. php? storyId=6388548 Saenz, R. The demography of Latino immigration: trends and trajectories. Retrieved on April 14, 2008, from http://www. mexnor. org/programs/TRP/April%20cumbre%20saenz%2004-22-05. pdf Suarez-Orozco, M. Sommer, D. Becoming Latinos. DRCLAS Newsletter, David Rockefeller Center for Latin American Studies, Harvard University. Spring, 2000: 3-5 Thomas Library of Congress web site. H. R 6061. Retrieved on April 14, 2008, from http://thomas. loc. gov/cgi-bin/bdquery/z? d109:HR06061:@@@Dsumm2=m University of Michigan web site. Antiterrorism and effective death penalty act of 1996. Retrieved on April 14, 2008, from http://www. lib. umich. edu/govdocs/pdf/pl104132. pdf

Literature Review on Audits and Auditing

Literature Review on Audits and Auditing 2.1 Introduction This chapter reviewed the detail literature on important keys in this research such as the audit, audit firm tenure, audit firm size, fraudulent financial reporting and relevant past research findings on (i) the relationship between audit-firm tenure and fraudulent financial reporting and (ii) the relationship between audit-firm size and fraudulent financial reporting. 2.2 Audit Definition of audit is different among many scholars. Audit function is defined by Nagny et al. (2002) to the function that an independent, objective assurance and also consulting activity that designed to add value and improve an organizations operations. In the other study, Kathleen M. Jackson (2010) has further explained that an auditor can perform the two types of audits namely limited-scope or full-scope. It was proven in past studies that some clients opt to choose in receiving a limited scope audit in order to reduce audit costs. In fact, the impact of limited scope exemptions is decreased in audit procedures and as a result it can lead to lower in audit fees. In addition, a long list of audit procedure for investments is needed in the full-scope audit. 2.2.1 Quality of Audit firm The audit services as proposed by Watts (1977) is required as the monitoring methods due to the conflicts that may arise between managers and owners, and also for them who come from different classes of security holders. In addition, in past studies conducted, it was showed that audited statements provision is the least cost contractual response to intra-owner and owner- managers conflict of interest, as an example agency costs. The agency costs is different from different firms and also for over time to some clients. Besides, a heterogeneous demand required by clients for the audit services is resulted from different agency cost for some firms such as when the levels of auditing that requested is not as usual. Moreover, Watts (1977) also argued that the audit services quality is mentioned as the market-assessed joint probability where the auditor is able to find out a breach in the clients accounting system and report the breach. On the other side, the specified audits may enhance t he financial informations credibility as the result of the independent verification of management-provided financing reports, thus may minimize the investors information risk as proposed in the study conducted by Watts and Zimmerman (1986); Mansi et al.(2004), Dye (1993) and Johnson et al. (2002). On the other side, many past studies has proven that bad financial reportings quality resulted from short audit-firm tenure as indicated in the study by Johnson et al., (2002); Myers et al., (2003) and Ghosh and Moon, (2005). The above mentioned past studies conducted revealed that low level of knowledge in the early years of an audit and also on the mandatory auditor rotation between audit firms has lead to low quality of earnings owned by a short audit-firm tenure. Based on the result from the past studies, it was known about the mandatory auditors rotations potential weaknesses of audit firms. But, it also revealed that if the rotation requirement is targeted at auditors within an audit firm, the loss of learning will not happen. Besides that, based on the past studies conducted by Mautz and Sharaf (1961); Shockley (1981) and Lyer and Rama (2004), there are a lot of arguments on the issue of client and auditors relationships duration might affect the audit quality. One of the studied has proven that audit quality is affected as auditor tenor increases, while on the other study, auditor tenure increase in line with audit quality. 2.2.2 Issues in mandatory audit firm In order to improve the quality in financial reporting, it shown that mandatory audit firm rotation is a solution. Carey (2006) has been argued that in order to improve audit quality, there is a need of policy in the mandatory rotation of audit for particular clients besides able to increase of quality for financial purpose in financial statements. Among countries that practised the policy of mandatory rotation includes: Austria, Australia, Brazil, Greece, India, Italy, Israel, Singapore, South Korea, Taiwan and the USA as mentioned in the past researched conducted by Cameran et al., (2005); Catanach and Walker (1999); Kim et al., (2004); Chi and Huang, (2005); Chi et al., (2005) and Carey and Simnett (2006). Audit partner rotation such as audit firm rotation can lead to decrease in audit quality as based on the past study, audit partners knowledge of a clients business increases with his/her tenure on the audit. However, it was revealed that there are a few differences between audit partner and firm rotation which have impact on the tenure on audit quality. Chi et al (2005) has mentioned that audit quality is improved by the audit partner rotation during the first year of the relationship while on the other parts, audit firm rotation lead to decreases audit quality. Meanwhile, the audit firm rotation is occurs around the world, and even in Malaysia where the issue of audit firms or partners was not specified in detail of Malaysiaan official documents, for example in Companies Act 1965, the Security Commission regulations, approved auditing standards, and so on. It was found that rejection of such rotation idea by the business community is because of lack in official pronouncements on this issue. Even in findings of one study conducted by Jaffar and Alias (2002) showed that only 35 per cent of the audit firms partners and only 32.4 per cent of the chief finance officers surveyed favored audit firm rotation every three years of engagement. Meanwhile, the Edge (2002) has revelaed that in light of the Enron case, the Chairman of the Malaysian Accounting Standard Board announced the intention of the board to make it mandatory to rotate the audit firm once every five years. 2.3 Audit firm tenure In the definition of audit firm tenure, Johnson et al. (2002) has clarified that the audit firm tenure is the number of consecutive years that the audit firm has audited the client (computed by counting backward from the year the fraud began). The definition of short auditor tenure is explained by Carcello et al. (2004) by the meaning of three years or less and long auditor tenure as nine years or more. Based on the previous studies conducted by other academician, the other researches on this term revealed that imposing mandatory limits on auditor tenure is expected to improve audit quality by reducing client firms influence over auditors as proposed by Turner (2002); Brody and Moscove (1998); SEC 1994; AICPA 1978; U.S. Senate (1977) and Mautz and Sharaf (1961). 2.3.1 Short audit- firm tenure From the previous study conducted by Aminada and Paz-Ares (1997), the scholars has suggested that in order to replace client-specific assets, it will involves a technological limit, if not most, of them cannot be replaced immediately. Due to this, the financial-reporting quality is projected to increase as client-specific knowledge also increases in the early years of an audit engagement. Meanwhile, a client-specific asset (such as knowledge) that in line with transactions costs may allow the incumbent auditor to earn quasi rents from maintaining existing client relationships as specified by DeAngelo (1981). It was further suggested that if the existence of quasi rents skews the auditors incentives toward maintaining the client relationship, financial-reporting quality could be reduced in early engagement years. 2.3.2 Long audit- firm tenure As proposed by Shockley (1981), it was mentioned that the impact of the long relationship audit firm is by having a learned confidence in the client besides the scholars also suggests that the above mentioned learned confidence may result in the audit firm using less strenuous and less innovative audit procedures. Another author, Knapp (1991) in his past study on audit firm tenure has further defined that different audit tenure in an experimental setting besides able to gather that experienced audit committee members perceived that auditors with 5-year tenure were more likely to detect errors than auditors in the first year of an engagement or auditors with audit tenure of 20 years. On a part of it, Geiger and Raghunandan (2002) found that short-tenure auditors to issue going-concern opinions for clients that subsequently declared bankruptcy as compared with long-tenure auditors that is still on the preference in this study. 2.4 Audit firm size In term of the audit firm size, it was revealed that smaller audit firms have justified proposed wealth transfers from clients and from larger audit firms, where in general the audit quality is independent of auditor size as supported by Deangelo (1981) in his study. Moreover, in some of the audit quality term, where it was found in the study done by previous researchers, the term of quasi-rents, it might serve as collateral against such opportunistic behavior in the subject to loss from discovery of a lower-than promised audit quality. This finding can be proven on the theory of ceteris paribus, where the less incentive the auditor has to behave opportunistically and the higher the perceived quality of the audit when the larger the auditor as measured by the number of current clients and the smaller the client as a fraction of the auditors total quasi-rents is exist. The famous author on the theory and study done, namely DeAngelo (1981) also argues no single client is important to larger accounting firms as accounting firm size is a proxy for auditor quality, and beside, larger accounting firms are less likely than smaller accounting firms to compromise their independence. In fact, theory supported by the research taken by Dopuch and Simunic (1980) who further proposed that larger accounting firms provide higher quality services because they have greater reputations to protect. It finally defined that quality is not independent of auditor firm size when incumbent auditors earn client specific quasi-rents. Moreover, audit fees do not meant to be adjusted in full term to the incumbent auditors, with the view to the extent that the bilateral monopoly between client and incumbent auditor implies a sharing of these costs mentioned, whereby in the above mentioned case, a successful prevention of discrimination which refer to the competition from large audit firms that definitely represents a windfall gain to smaller auditors at client expense. Therefore, it can serves as an excuse to justification of the wealth transfer results from a wealth transfer from clients to smaller audit firms which under this scenario of voluntary contracts might become unfair and discriminate smaller firms. 2.4.1 Big-Four Non Big-four There are many previous studies that caught on the interest of the Big-Four and Non Big Four issues, where to further understanding of the larger audit firms (Big 4) which perceived as more capable of maintaining an adequate degree of independence than their smaller counterparts because they usually provide a range of services to a large number of clients, hence reducing their dependence on certain clients as mentioned by Dopuch (1984) and Wilson and supported also by study conducted by Grimlund (1990). The past literature that has review by Lawrence et al (2011) suggested that Big 4 firms can provide a superior audit quality as their sheer size would definitely able to support more complete training programs, standardized audit methodologies, and more options for appropriate second partner reviews. In addition, Deangelo (1981) has explained that it cant be deny that larger audit firms are generally perceived as the provider of high audit quality and might enjoy a high reputation in the business environment and as such, would strive to maintain their independence to keep up their image where it also supported by Dopuch (1984) and Wilson and Grimlund (1990). To enhance further the theory (Chow and Rice, 1982) has proven that larger audit firms are also perceived to be more independent than their smaller counterparts in managing managements pressure where in the event of disputes as they normally have more clients and can afford to give up some of their more difficult clients. In the different environment as in Malaysia, Teoh and Lim (1996) has found out that the high dependence on a few clients has been found to affect perception of independence. However, to come to the true situation, this is not consider as something new as the market for audit services for public companies in Malaysia is dominated by the international Big 4 which is previously known as the Big 6 audit firms. In fact, Che-Ahmad and Derashid (1996) reported findings from their study that the Bi g 6 (and their affiliates) audited 75.9 per cent of the Bursa Malaysia which is the Main Board as listed companies in 1991. The past literature conducted by scholars based on their past researches, the length of tenure by Big 4 audit firms is longer as their clients would be less likely to switch them compared to their smaller firms who compete in the same industry. Moreover, it was also found that the choice of audit firm can be related to the size of the auditee and the type of services needed besides the possible effect of the type of audit firms on the length of tenure. In fact, it has been also argued by Watts and Zimmerman (1986) that larger auditees are demanding highly independent audit firm to reduce agency costs due to the complexity of their operations and the increase in the separation between management and ownership and also auditors self-interest threat as found from the study by Hudaib and Cooke (2005). In the different area of past research, Palmrose (1984) has further supported that the number of agency conflicts also increases and this might increase the demand for quality-differentiate d auditors such as the Big 4 audit firms as the size of the companies increases. In fact, based on the previous findings, Becker et al. (1998) further supported on the Big 4 issues whereby on the situation of 4 clients report lower absolute discretionary accruals than non-Big 4 clients. Another similar issue as revealed based on the past findings conducted by Francis et al. (1999) who has suggested that Big 4 auditors constrain opportunistic and aggressive reporting because their clients have higher total accruals but lower discretionary accruals while on the other hand, Krishnan (2003) found that there is a greater association between future earnings and discretionary accruals for Big 4 than for non-Big 4 clients. Due to the following literature, the previous researches conducted have been done by using discretionary accruals as the mentioned scholars first measure of audit quality. The reason of applying the measure is known as it reflects the auditors enforcement of accounting standards. Another consent that revealed in the past finding of research based on th e study by Guay et al. (1996) is on the limitations on the effectiveness of an audit in constraining earnings management as it only partially effective, as discretionary accruals not only reflect managements opportunism, but also managements signalling attempts and random noise. Moreover, it was seen from some of the previous study proposed by academicians that the Big 4 auditors provide more assurance to the market than non-Big 4 auditors by the fact found that Big 4 clients have more credible earnings than those of the non-Big 4 clients then, ceteris paribus, the Big 4 clients should receive a break in their cost-of-equity capital. Khurana and Raman (2004) has revealed in their studies that in the U.S , there is a lower ex ante cost of capital of Big 4 clients as compared with non-Big 4 client, but unable to find such a difference in Australia, Canada, or Great Britain. Another scholar, Behn et al. (2008) has included analyst forecast accuracy in his study as an audit-quality prox y, where they argue that if one type of auditor increases the reporting reliability of earnings in comparison to the other type, then, ceteris paribus, analysts of the superior types clients should be able to make more accurate forecasts of future earnings than those analysts of the non-superior types clients. On view of that, Behn et al. (2008) has concluded that it is definitely the analysts of Big 4 clients have higher forecast accuracy than analysts of non-Big 4 clients. In the study, the analyst forecast accuracy is used by Chi et al. (2005) as their third audit-quality measure to proxy for an enhanced level of decision making by sophisticated financial statement users where it was revealed that differences in quality between Big 4 and non-Big 4 audit firms could be a reflection of client characteristics. In fact, fromthe result showed based on the findings of each study that used the matching models or controlling for an extensive list of client and auditor variables, can be f ound that the treatment effects of Big 4 auditors are insignificantly different from those of non-Big 4 auditors with respect to discretionary accruals, the ex ante cost-of-equity capital, and analyst forecast accuracy. 2.5 Fraudulent Financial Reporting There were many standards of audits in the world, as in the specific area, namely Malaysia has stated that the Malaysian Approved Standards on Auditing, AI 240 on Fraud and Error (MIA, 1997) is requires the auditor to assess the risk of fraud and error during the audit of financial statements. Under the standard also, the auditor should design audit procedures to obtain reasonable assurance that misstatements arising from fraud and error that are material to the financial statements taken as a whole are detected that based on the risk assessment. It means that the responsibility has to be put on the external auditor shoulder whereby if he/she is unable to detect material misstatements, particularly intentional misstatements, they may be exposed to litigation. Due to the matter, Kaminski (2002) has summarized on the fraudulent financial reporting as a critical problem for external auditors because of the damage to professional reputation that results from public, especially on clients sides dissatisfaction about undetected fraud. A few literatures and findings conducted by many scholar such as the studies by Mitchell, (1997); Grant, (1999) and Spathis, (2002) on the Fraudulent financial reporting proven the fact that the scenario has occurred in many countries as in the United Kingdom (UK) and United States (US) which have reported the seriousness of fraud activities as further supported by other scholar, Tyler, (1997); Wells, (1997); Mitchell, (1997); Vanasco, (1998); and Grant, (1999). In view to this, Johnson et al (2002) has revealed in his study that a lot of response to one or more audit failures in line with critical of the public accounting profession has determined to be in long relationships between auditors and client management result in a decline in audit quality and are not in the publics interest. To overcome the situation, a possible solution that proposed is the mandatory auditor rotation whereby the findings will be on the profession which will increase audit costs and will not improve audit quality (and in fact may reduce audit quality). On the other side, in some country where the audit-firm rotation is not mandatory, usually in the current regulatory regime, long audit-firm tenures are associated not with a decline in financial reporting quality. By referring to previous researches, it can be concluded that the quality of audit services is means to be the market-assessed joint probability which a given auditor will eventually discover a breach in the clients accounting system, and may report the breach which given that probability that a given auditor will discover a breach is depends on the audit procedures, auditors technological capabilities, the extent of sampling and so on. In fact, the same literature based on the past study has determined that the conditional probability of reporting a discovered breach is a measure of an auditors independence from a given client. To enhance the understanding of this, the definition of auditor independence is used in DeAngelo (1981) and Watts and Zimmerman (1981), who has been argue on the ex ante value of an audit depends on the auditors incentives to disclose selectively ex post. To add some more, a statement proposed by Watkins et al. (2004) in his study has explained that auditor independence and competence are critical elements affecting the credibility and reliability of an auditors report and, therefore, financial reporting credibility. 2.6 Past researches 2.6.1 Audit firm tenure and fraudulent financial reporting There are a lot of findings and conclusion reviewed by previous scholars from different view, whereby according to study conducted by Carcello et al. (2004), who has stated that there was only limited research on the relation between audit firm tenure and audit quality. On the other study conducted by casterella et al. (2005), conclusion was made that audit quality is lower given longer auditor tenure besides also suggested that audit failures are less (more) likely when auditor tenure is short or (long). Meanwhile, the finding has been denied by Chi and Huang (2005) who declared that long audit partner tenure is associated with reduced earnings quality. It is further mentioned that the two aspects of auditor tenure namely the tenure of the audit firm and the tenure of individuals engaged in the audit, particularly the engagement partner which imply that even though both aspects have been tested in the literature, the emphasis has been on audit firm tenure due to difficulties in iden tifying the engagement partner in most countries. It finally has come to complicated conclusion which shown that the empirical evidence of the effects of audit firm tenure on audit quality is combined and mixed. Apart of it, Casterella et al. (2002) and Choi and Doogar (2005) mentioned that Studies report which audit quality decreases with audit firm tenure, which may includes the auditors failure to detect fraudulent financial reporting or argument by Davis et al.(2002) is on the issuing of going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals. Different point of view and proofs from different studies, revealed that audit quality increases with audit firm tenure while another famous scholar in this study, Johnson et al. (2002) proven that the absolute value of unexpected accruals is higher in the early years of audit firm tenure in his study conducted. Recent finding on the past researches conducted and published in US as the effect of audit firm tenure (AUDTEN) on audit quality study conducted by many scholars namely Ghosh and Moon (2005); Carcello and Nagy, (2004); Myers et al., (2003); Johnson et al.,(2002); Geiger and Raghunandan, (2002) where the results proven that in the situation of audit tenure increases, audit quality also increases. Fargher et al, (2008) has shown result in his study that audit failures are most likely to occur in the first few years of tenure of an audit firm while several prior US studies have attempted to debate on the auditor tenure. In some other findings gathered include in the study conducted by Deis and Giroux (1992) who supported that audit quality decreases as auditor tenure increases, whereby in contrast, St Pierre and Andersen (1984) found firms that detected errors and experience higher legal risk than auditors with a tenure greater than three years is based on the auditors of new clients (t hree years or less on the engagement) commit. The former statement has further supported by Knapp (1991) which based on audit committee members responses to the survey, able to concludes that as auditors gain more experience with individual clients, the likelihood of discovering material errors increases while Geiger and Raghunandan (2002) has come to conclusion that short-tenured auditors is not efficient in the collection and evaluation of evidence as compared to long-tenured auditors. Obviously, based on finding gathered from different type of studies conducted, it can be concluded that their results are consistent with long-tenured auditors having a more in-depth knowledge of their clients financial status and operating systems than short-tenured auditors. However, Carcello and Nagy (2004) have concluded from their study that fraudulent financial reporting is more likely to occur in the first three years of an audit as they have not provide proofs and evidence of greater fraudul ent financial reporting by clients of long-tenured auditors. On the other study conducted by Myers et al. (2003), it was revealed that tenure and earnings can be considered as quality where the auditor-client relationship lasted for at least five years whereby they find that the magnitude of both discretionary and current ACC declines with longer auditor tenure. To further support it, Myers et al. (2003) concluded that high audit quality is determined based on the longer auditor tenure constrains managerial discretion with accounting accruals while on the other study conducted, Johnson et al. (2002) has revealed that accruals are more bigger and less persistent for firms with short auditor tenure relative to those with medium or long tenure. Finally in contrast, Davis et al. (2002) has concluded that audit quality might declines with extended tenure as the reason on tenure increases, client firms may have greater earnings forecast errors decline and alsoreporting flexibility. Another findings from studies conducted by Beck, Frecka and Soloman, (1988); Carcello and Nagy, (2004); Johnson, Khurana and Reynolds, (2002); Meyers, Meyers and Omer, (2003); Ghosh and Moon, (2005) has definitely supported the facts of auditors with long tenure have comparative advantage in this respect as they develop client-specific knowledge and deeper understanding of clients business process and risk whereby with the proofs as that fraudulent financial reporting is most likely to occur in the first three years (termed as short tenure) of auditor-client relationship. However, these studies conducted by the above mentioned scholars has failed to state any evidence that longer audit firm tenure (i.e., nine years or more) is associated with reduced financial reporting quality. Apart from that, another authors, Meyers and Omer (2003) in the study has examined on the association between audit firm tenure and earnings quality where auditor-client relationship lasted for at least five years, which lead them to come up with conclusion that longer auditor tenure constrains managerial discretions with accounting accruals, which suggests high audit quality (i.e. audit firm tenure is negatively related to both the absolute discretionary and current accruals and signed positive discretionary and current accruals, and positively related to both the signed negative discretionary and current accruals). Long-tenured auditors are more efficient as it based on the opinion view of Geiger and Raghunandan (2002) from the study conducted which based in the collecting and evaluating evidence than short-tenured auditors because long-tenured auditors have more in-depth knowledge about their clients financial status and operating systems than short-tenured auditors. The other study conducted by Nashwa George (2009) on The Relationship Between Audit Firm Tenure And Probability Of Financial Statement Fraud which has proven the long auditor tenure for a particular client which close auditor-client relationship has the potential to impair auditor objectivity in assurance functions leading to reduced financial reporting quality with the studys objective of finding out whether audit firm and client relationship is in any way related to a potential fraud risk situation in financial reporting is also determined. Another scholar, Beneish (1999) and Lundelius (2003) also has proposed on the using of five fraud indicators as the direct measure of the probability of financial statement fraud and examine whether these fraud indicators are related to audit firm tenure as used by George (2009) in this study. It shown that by using the cross-sectional multivariate regression analysis, the results in the analysis show that most fraud indicators are significantly negatively associated with audit firm tenure (expressed in terms of number of years of audit firm and client relationship). The results also supported by some previous researches which conducted by Carcello and Nagy (2004), Myers, Myers and Omer (2003) and also Johnson, Khurana and Reynolds (2002) that proven a long audit firm tenure is not related with reduced financial reporting quality, however mentioned that financial reporting problems are found to be mostly confined to the initial years of auditor engagement. Based on the review, these previous studies is very important and contribute to the audit literature by employing a direct measure of financial statement fraud and demonstrating a systematic negative association between audit firm tenure and probability of financial statement fraud. According to Casterella et al. (2002),there are two aspects of auditor tenure identified namely tenure of the audit firm and the other one is tenure of individuals engaged in the audit, which is particularly the engagement partner. The scholar has argued that even though the two mentioned aspects of tenure had been studied in past research, the audit firm tenure still need to be analyze further due to difficulties in identifying the engagement partner in most countries, since different countries are facing different rules and requirements. Besides, impacts on audit quality by the audit firm tenure are proven at the same time. Based on the past studies conducted by a few scholars namely Casterella et al. (2002) and Choi and Doogar (2005) has proven that audit quality decreases with audit firm tenure, that might includes inability of the auditor to detect fraudulent financial reporting or issuing going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals as further supported by Davis et al. (2002). In fact, the other study developed by Johnson et al. (2002) has also proved that audit quality increases with audit firm tenure. It was supported from the findings of the study which stated that the absolute value of unexpected accruals is higher in the early years of audit firm tenure. On the other side, Myers et al. (2003) has reported a negative relation between audit firms in his past research conducted. 2.6.2 Audit firm size and fraudulent financial reporting Research conducted by Sinason et al. (2001) on the length of audit tenure has come up to conclusion to be positively affected by the type of audit firm whereby it means that smaller audit firms experience shorter tenure compared to their larger counterparts who often enjoy lengthy tenure. Another finding based on the previous studies is difficulties faced by small firm in the long run in order to keep their existing clients and at the same time maintain a high degree of independence and objectivity due to increased competition and size mismatch as differences in the length of tenure between the two types of audit firms which could impair independence. It was proposed and learned from previous cases that the size of audit firm should match the size of auditee whereby when a size mismatch happened between large auditees audited by small audit firms could cause termination of the audit engagement as proven by Hudaib and Cooke (2005). From the previous literature and analysis based on previous researchers, Win the situation where client-specific quasi-rents vary across clients, auditor size is continues to serve as for the audit quality because larger auditors possess greater total collateral, but a full focus on size alone is not effective as it does not inform consumers about the relationship between the quasi-rents specific to one (potentially large) client and the auditors total quasi-rent stream. Due to this matter, it was

Essay --

Whether it is a manmade or natural disaster, it definitely includes risk, vulnerability, and hazards. The characteristics of a disaster or unpredictability, unfamiliarity, speed, urgency, uncertainty and the threats writes wicked story of destruction on the earth. Disaster management and defense system: Dealing with and avoiding the risks resulted through a disaster is known as disaster management. This operation includes preparation ahead of a mishap and disaster response. It is a long-term process which continues as an effort, sometimes a group effort, to runback the normal life process by avoiding or eliminating the scratches of the disaster. Individuals, communities or the social groups help themselves and others in disaster management through supporting and reconstructing the society. Natural disasters have no specific schedule or targeted place to happen as it happen anywhere, anytime. Yes, every local and central government has their own disaster management wings but they can’t guarantee you complete protection on-spot or on-time. Just ponder; you are enjoying a family vacation out station and sudden you get an alert of storm! In this situation, you are the only person to safeguard you and your family rather than a trained disaster management volunteer. So, all of us need to be prepared to prevent a harassing situation which is not mentioned in your day-planner. Disaster management and safety tips: The following safety tips for some critical natural disasters will help you a lot in future. Disaster management strategies for every type of disaster include a three stage planning and execution tactic i.e. before– during – after the disaster. Safety Tips for Earthquakes: Before earthquake: A safety plan plays a vital role i... ...dates from TV and radio. If you experience smooth jerks or found a crack is increasing in your wall, immediately leave that place to a safer place where you will be safe. Don’t stand under any buildings or river-side or on the border of a heap. After landslide: Don’t go near or into the slide areas just after the landslide as there should be risk of further slides. Help and organize relief operations for the trapped people. Check the condition of the home before living in it. For long-term solution, you can contact the geological department or local administration for developing an evacuation strategy. To protect the greenery, health and wealth, a strong action plan against manmade disasters and complete knowledge regarding natural disasters is required. Education awareness in Odisha is a helpful stuff to spread the voice of safe environment among the common people.

greek orthodox Essay -- essays research papers

The Greek Orthodox Church is one of the three major branches of Christianity, which "stands in today's society as one of the communities created by the apostles of Jesus in the region of the eastern Mediterranean, and which spread by missionary activity throughout Eastern Europe" .The word orthodox comes from Greek, this means right-believing. Currently, the orthodox religion has more than 174 million followers throughout the world. The Greek Orthodox church is autocephalous, which means governed by its own head bishop. The head bishops of this autocephalous church may be called patriarch, metropolitan, or archbishop. These clergymen are much like the Pope; they decide church doctrine and generally make important decisions on controversial topics. In its doctrine statements, "the Greek Orthodox church strongly affirms that it holds the original Christian faith, which was common to East and West during the first millennium of Christian history" (Meyendorff 18). More particularly, it recognizes the authority of the ecumenical councils at which East and West were represented together. These were the councils of Nicaea I (325), Constantinople (381), Ephesus(431), Chalcedon(451), Constantinople II (553), Constantinople III (680), and Nicaea II (787) (Encarta 1996). The power of teaching and guiding the community is bestowed on certain ministries, particularly that of the bishop of each diocese or is directed through certain institutions, such as councils...

Humans Cause Climate Change Essay examples -- Global Warming Essays, 20

"Two thousand scientists, in a hundred countries, engaged in the most elaborate, well organized scientific collaboration in the history of humankind, have produced long-since a consensus that we will face a string of terrible catastrophes unless we act to prepare ourselves and deal with the underlying causes of global warming." -- Al Gore Many misinformed people believe that extreme climate change is a natural process; something that human activities have nothing to do with. They cite events such as the Ice Age and believe that these events are part of a natural Earth cycling. Therefore, they happen despite anything that humans do. A common misunderstanding of the climate system characterizes it like a pendulum. The planet will warm up to "cancel out" a previous period of cooling, spurred by some internal equilibrium. This view of the climate is incorrect (Climatesight 1). As the Skeptical Science cited, this perspective implies that the Earth's climate must revolve around an equilibrium. These people believe that because there was an Ice Age, there must be an equal and opposi...

Environmental Impact of Prescribed burning in the United States Essay

The term prescribed burning refers to a management practice in which fire is used to burn a predetermined area under specified environmental conditions.   Burning in this case is used as a management tool in areas that are vulnerable to catching fire due to the ground cover that acts as fuel load. In addition, burning is considered to be the most environmentally friendly and cheapest method of having woody growth in an ecosystem controlled.   Prescribed burning in the United States is common. In this form of burning, controlled fires are used to burn a specified land area after proper planning which ensures that the present weather conditions are favorable for the burning. When weather conditions are not suitable for the burn, negative impact of the fire in the burnt areas is likely to be witnessed (Dale et al, 2009).   In the United States, prescribed burning is considered to be a very important management tool due to the benefits associated with it.   Both the landowners and the United States National Forest System have been using prescribed burning for many years. According to the United States fire policy in relation to the forest ecosystem, there is need to undertake prescribed burning in order to enhance the growth of commercial forests, prevent wildfire damage and to enhance fire dependent ecosystems.   However, prescribed burning has been criticized for its negative impact on the environment. For instance, prescribed burning results to the clearing of land or use of land for agricultural activities that have negative effects on the environment.   In this paper, the impact of prescribed burning on the environment in the United States will be discussed.   The paper will focus on the effect of prescribed burning on land after it is cleared by prescribed fires.   Land clearing that results from the burning impacts negatively on the vegetation, soil, water and biodiversity. Thesis In the United States prescribed burning is made necessary by the conditions in the forest ecosystems or ranches. The burning aims at preventing wildfires that can damage properly or lead to death of the people if the fuel load on the ground encourages wild fires.   In addition, the United States national forest system undertakes prescribed burning activities due to the ecological benefits that burning gives to the forests.   The national forest system associates prescribed burning to the reduction of wildfire hazards, land improvement, game habitat enhancement, insect and disease management and site preparation for reforestation (Biswell, 1999). Examples of areas that have undergone prescribed burning activities include the California wild lands, Florida Flatwoods and the Southern eastern US National Forest.   It is important to realize that although prescribed burning in these areas has its benefits to the ecosystem and the people; it also impacts negatively on the environment over time. Negative environmental impact of prescribed burning occurs despite the fact that prescribed burning is planned in a manner that minimizes negative effects of burning on the environment.   This has made the issue of prescribed burning to become a subject of debate in the country .While some consider prescribed burning to reduce negative impact of wild fires on the environment, burning can also impact negatively on the environment.   Land clearing that result from the burning has negative effect on the environment. Discussion Negative impact of Prescribed burning on vegetation after clearing of land Prescribed burning results to the clearing of land in a predetermined area as the fire burns the fuel load.   The burning has both indirect and direct negative effects after land clearing by the fire.   Land clearing in turn has negative effects on the vegetation, water, soil and wildlife. The negative impact of prescribed burning in the United States has been witnessed in some areas because prescribed burning has become a very important activity in the country. Every year, hundreds of thousands of hectares are burned. Although various methods of burning are used burn the vegetation cover in the predetermined areas, fires destroy the existing vegetation by either injuring or killing the entire plant or parts of the plant.   This depends on the duration that the fire burns or the intensity of the fire.   Prescribed burning based on the slash reduction method results to the reduction of debris. This method is also used to reduce debris in case of a natural event or road construction.   When management ignited fire is used, the burning of a stand that has been established is done while ensuring that fire does not spread beyond the predetermined area. While small trees are completely burned during the burning, larger trees may survive the fires but some of their trees may be destroyed.   When fires are ignited, the burning forest fuels increase the temperatures which make it difficult for the vegetation to survive. Since when it comes to burning the temperature of the vegetation and that of the air are very important, people who have the responsibility to ignite fires should do it when the air and vegetation temperatures cannot encourage fires that can have adverse effects on the environment.   For instance, prescribed fires in the United States during winter top kill the hard woods while hardwood rootstocks are killed by summer burns. In areas where burning has not been done for a longtime, deep organic layer that accumulates during prescribed burning leads to the cambial damage of trees. Because only little heat is required to destroy the plant cells in growing plants, burning the vegetation kills growing plants. This leads to the short and long term destruction of the vegetation which over time exposes land to changes that impact negatively on the good conditions of the environment. One short term and long term impact of prescribed burning in the Sequoia and Kings Canyon National parks in the United States is the change in species composition (Mary Berth, 2000).   This change alters proper functioning of the ecosystem since it leads to the growth of new species while those that earlier existed and are not tolerant to fire before the fire fail to regenerate. These two parks are located in California’s South Nevada areas.   The parks cover about 864, 383 acres of land and prescribed burning in these two parks was made necessary by the desire to initiate ecological benefits in the parks.   The two parks prescribed fire programs were developed in 1969 and continues to be implemented in order to reduce fuel hazard problem that may result from heavy surface fuel loads.   Though the fires have been used to reduce the damage that may result from severe wild fires, change in species composition due to the clearing of land by fires has over the years been witnessed in the parks. Fires have limited the growth of species that are not tolerant to the fire ignited over a long time.   For instance, the increase in relative density of the giant Sequoia due to prescribed fires over a long time has altered the growth and survival of some other plant species.   The successful fire regimes restoration in the parks has encouraged the regeneration of the species that are fire-adapted at the expense of the species that are less-adapted to fire.   The reduction of fuel load and the restoration of forest structure after the fires alter the number and pattern of growth of plant species.   The parks have conifer forests dominated by the sequoia species. The change in the species number in a forest ecosystem affects the proper functioning of the natural ecosystem and this may lead to bare ground and soil erosion when plants and animals that promote proper functioning of the ecosystem are eliminated from the environment. In ecologically sensitive habitats in the United States, prescribed fires have had adverse effects on the regeneration and survival of plant species.   For example, the riparian areas in a forest system.   A study carried out to determine the effect of prescribed fire on the riparian areas in the Dark Canyon area showed that the fire consumed 90 per cent of the ground fuel, 79 per cent of the riparian zone pre-fire fuel, and 34 per cent of the total surface fuel.   The fire significantly reduced the percentage cover of the surface vegetation (Beche et al, 2005). As compared to the unburned areas, the burned area showed a change in the plant taxa richness after the regeneration of vegetation.   The reduction in plant taxa cover and richness changed the under story riparian vegetation community composition. These changes show that when an area experiences prescribed burning for a long time, disappearance of some species can lead to reduction in the percentage of vegetative cover. In the California Oak woodlands, the Native Americans used fire to have the Oak woodland vegetation altered.   Prescribed fires are considered to reduce the under story woody vegetation and have the tree density is lowered.   After the fires, regeneration may result to growth of vegetation in patches.   Since the settlement of Euro-Americans in the area, prescribed fire ignited in an ecosystem to create land for livestock ranches has removed the vegetation cover and instead encouraging the growth of plant species that are good for forage production. The woody vegetation in the area has been affected.Eventually, reduced vegetation cover has made it easy for soil to be exposed to either wind or rain erosion.Prescribed fires in Oregon’s Mixed – conifer forests of Crater Lake over the years have altered species composition by killing species that are not fire resistant while providing favorable conditions for the regeneration of fire-resistant species (Agee, 2003).   The Crater Lake National park has in the past prescribed a fire program that aims at increasing growth of pine trees and killing of the white fir tree species in the park.   Natural ecosystems can undergo succession to form forests that are dominated by the hardwood. The southeast region in the United States is considered to be the most fire dependent area in the country.   The removal of fuel loads in burned areas impacts negatively on the environment when over time plant species that support proper functioning of an ecosystem are eliminated. This makes an ecosystem to be vulnerable to changes that have adverse effects on the environment.

John Austin’s Theory of Law

John Austin (1790-1859) was a British legal philosopher and was the first Professor of Jurisprudence at London University. His publications had a profound influence on English jurisprudence. They include The Province of Jurisprudence Determined (1832), and Lectures on Jurisprudence. John Austin is best known for his work developing the theory of legal positivism. He attempted to clearly separate moral rules from â€Å"positive law. † Austin's theory also falls under Constitutions, International Law, non-sanctioned rules, or law that gives rights. Austin believed that people have different interpretations of what is wrong and right.Therefore, ‘set' laws needed to be established that has to be obeyed. There are three aspects of Austin's theory of law – Analytical Jurisprudence, Legal Positivism and Command theory of law and the theory of legal sovereignty. Analytical Jurisprudence: It is a method of legal study that concentrates on the logical structure of law, the meaning and uses of its concepts, and the formal terms and the modes of its operation. John Austin's particular form of analysis was reductive. He analyzed legal concepts in terms of non-legal concepts so that the entire law could be understood in non-legal terms.Legal Positivism: In the 19th century, Austin developed legal positivism theory. The legal positivism states, â€Å"What is Law? † Is it written? , Where does it come from? Positivism is from Latin ‘root-positus', which means to be certain and fixed. Legal positivism states that laws are derived from written rules, regulations which have been enacted, adopted and recognized by a governmental entity or political institution, including administrative, executive, legislative, and judicial bodies. It is based on the legal philosophy that what is the intent of the enacting body.Command theory of law and the theory of legal sovereignty: This aspect of Austin's theory is based on the commandment of the sovereign. He r ealized that there should be fixed written commandments, which should be obeyed by all people. These commandments should be backed with sanctions. For example, if we do not obey traffic rules or commit an offence which is codified in the Canadian Criminal Law, we shall be penalized. Austin also realized the need about the uniformity of law. By uniformity means, that the law should be equal for all people of the state.

Online Blood Banking (Srs)

SRS FORMAT Index & Tables 1. Introduction Purpose of the Project: Online Blood Bank is aims serving for human welfare. We have all the information, you will ever need. Many people are here for you, to help you, willing to donate blood for you anytime. We have done all the job, rest is yours. search the blood group you need. You can help us by registering on Online Blood Bank if you are willing to donate your blood when needed. As a proud member of OnlineBloodBank and a responsible human being, you can help someone in need. So donate blood in online. Scope of the project: Online Blood Bank is aims serving for human welfare.We have all the information, you will ever need. Many people are here for you, to help you, willing to donate blood for you anytime. We have done all the job, rest is yours. search the blood group you need. You can help us by registering on Online Blood Bank if you are willing to donate your blood when needed. As a proud member of OnlineBloodBank and a responsible h uman being, you can help someone in need. So donate blood in online. Modules: 1. Admin 2. Donar 1. Admin: This module focuses on the both donars & acceptors. Each member in a donar & acceptor is given a user id and password, which identifies him uniquely.The member is given a login form. he enters the login details user id and password. .. The options given to †¢ Change Password †¢ Maintain donar details †¢ Maintain referral once †¢ Update donar details †¢ View Experiances †¢ Logout Whenever a user wants to change his / her password he can select the change password option. The system displays the form, which asks him for his old password and new password. The system then compares the old password with the existing password in the database and if they match then the password is set to the new password in the database.The id for retrieving the details from the database is brought through the session, which is maintained using cookies in the form. This re moves the burden on user in typing user id again and also maintains security by not allowing one user to change password of other accidentally. 2. Donar: Each member in a Donar is given a user id and password, which identifies him uniquely. The member is given a login form. he enters the login details user id and password. .. The options given to a each member in a staff are †¢ Change password †¢ Find a Blood group. †¢ Why donate blood †¢ Who needs blood †¢ Find A Donar. †¢ Refer A Friend. †¢ LogoutWhenever a user wants to change his / her password he can select the change password option. The system displays the form, which asks him for his old password and new password. The system then compares the old password with the existing password in the database and if they match then the password is set to the new password in the database. The employee id for retrieving the details from the database is brought through the session, which is maintained usi ng cookies in the form. This removes the burden on user in typing user id again and also maintains security by not allowing one user to change password of other accidentally.At the end the user is able to log out from the system using the logout option. References: 1. â€Å"Windows Programming Using MFC† – Jeff Prosice 2. â€Å"MFC Internals† – Geroge Shepherd 3. â€Å"Programming in Microsoft VC++† – Kruglinnki. 4. â€Å"Software Engineering Concepts† – Pressman 5. â€Å"Object Oriented Analysis and Design† – Rambaugh Technologies: you can use the . NET Framework to develop the following types of applications and services: †¢ Console applications. †¢ Scripted or hosted applications. †¢ Windows GUI applications (Windows Forms). †¢ ASP. NET applications. †¢ XML Web services. †¢ Windows services. 2. Overall Description: Sotware Interface:OPERATING PLATFORM : WINDOWS 2000/NT/XP RDBMS: SQ LSERVER 2000 SOFTWARE : VS. NET 2008 FRONT END TOOL : ASP. NET Hardware Interface: RAM :128MB HARD DISK :MINIMUM 20 GB 1. Data Flow Diagrams: Data flows are data structures in motion, while data stores are data structures. Data flows are paths or ‘pipe lines’, along which data structures travel, where as the data stores are place where data structures are kept until needed. Data flows are data structures in motion, while data stores are data structures at rest. Hence it is possible that the data flow and the data store would be made up of the same data structure.The following are some DFD symbols used in the project External entities DATAFLOWS FIRST LEVEL DTAFLOW DIAGRAM donar Information Employee Status DFD For Admin DFD For User Account 2. Unified Modeling Language Diagrams (UML): †¢ The unified modeling language allows the software engineer to express an analysis model using the modeling notation that is governed by a set of syntactic semantic and pragmatic rule s. †¢ A UML system is represented using five different views that describe the system from distinctly different perspective. Each view is defined by a set of diagram, which is as follows. User Model View i.This view represents the system from the users perspective. ii. The analysis representation describes a usage scenario from the end-users perspective. Structural model view (In this model the data and functionality are arrived from inside the system. (This model view models the static structures. Behavioral Model View (It represents the dynamic of behavioral as parts of the system, depicting the interactions of collection between various structural elements described in the user model and structural model view. Implementation Model View ? In this the structural and behavioral as parts of the system are represented as they are to be built.Environmental Model View In this the structural and behavioral aspects of the environment in which the system is to be implemented are repre sented. UML is specifically constructed through two different domains they are ? UML Analysis modeling, which focuses on the user model and structural model views of the system? ? UML design modeling, which focuses on the behavioral modeling, implementation modeling and environmental model vie Use-Case Model Survey: 1) Use Case Diagrams Admin: The Administrator is the user of the system. He is the responsible person to require the new Donars and status, Matins the Add new Tasks Details.Donar: This module focuses on the basic Donar. Each Donar is given a user id and password, which identifies him uniquely. The Donar is given a login form where in he enters the login details user id and password. As he is a registered into the system shows his form with his/her select options 1) Sequence Diagrams Administrator Login Sequence 2) Sequence Diagrams Employee Login Sequence . ELABORATION PHASE [pic] Flow chart: 3. ENTITY-RELATIONSHIP Diagrams E-R (Entity-Relationship) Diagram is used to re presents the relationship between entities in the table. The symbols used in E-R diagrams are: SYMBOL PURPOSERepresents Entity sets. Represent attributes. Represent Relationship Sets. Line represents flow Structured analysis is a set of tools and techniques that the analyst. To develop a new kind of a system: The traditional approach focuses on the cost benefit and feasibility analysis, Project management, and hardware and software selection an personal considerations. Admin Donar: 11. CONCLUSION This project has helped us in implementing the Visual C++ using AppWizard and MFC. We automated the work of allocating shifts to the Employee according to their Designation and Gender . All Tasks are done by different Groups.Each group formed as same department Employees or different department Employees. Generation of shifts allocation for Employee helped us in learning Object oriented features and implementing them in MFC. We came to know about the scheduling the tasks updating by time an d have a plan of completing task with in time proper designing of Rotating the schedules. ———————– Process: A transaction of information that resides within the bounds of the system to be module. DATASTORE:A repository of data that is to be stored for use by one or more processes, may be as simple as buffer of queue or as a relational database.Donar Module Admin information Module Donar Donar New Registrations [pic] Matian Client Details donars Details Donar blood information Login Admin New Donar Registrations Donar Information Referral once Details Experiances Logout Validate Log name () Validate Password () Check for required privileges () Authenticate The id Admin Master Donar Registrations and Add New Task Details . Enter log name Login Get the Information about why donate blood Find a donar Change Password Refer a friend ( Donar Administrator login master Administrator login master Login screen Admin Master Authenticate T he id Check for required privileges ()Validate Password () Validate Log name () Enter log name Administrator login master Administrator login master Login screen Leave Applications and Information of Task and Shifts ( Admin Store re login Query Analyzer Authenticate the given parameter ( Check for any specific schedules allocated upon him Donate blood Store ery Analyzer Donar Supply the customer ID Experiances Authenticate the customer ID Store Sto Store re Query Analyzer Enter the required policy parameters Change Password Insert Admin Verify Data 3. 1 Verify Data 3. 1 Check for Donar Admin Master Admin Master Verify Data 3. 1 Admin Master Check for Schemes InsertAdmin Master Check for User Account User Master Insert Donar Verify Data 2. 1 Verify Data 2. 2 Verify Data 2. 3 Donar Master Page Check for the Donar Profile Insert Donar Master Check for the Donar Account Details Donar Registrations Who needs blood Donar information Phno Location yob BloodType Username Gender Password Ful l Name Admin Name Donar Details Donar blood details How to donate bloods Experiances details Comments donar Details Who needs blood Blood details Donate blood Phno Location yob BloodType Username Gender password Full Name Donar profile Donar Name Donar Details Experience details comments Refer a friends