Adolescent Drug Abuse - 1306 Words

Adolescent Drug Abuse I.) Introduction: Crack, booze, pot, crystal- from the inner city to the suburbs to small towns, the world of the adolescent is permeated by drugs. When a little harmless experimentation becomes addiction, parents, teachers, and clinicians are often at a loss. For this age group (roughly ages 13 to 23), traditional substance abuse programs simply are not enough (Nowinski, inside cover). Today s society provides many challenges for adolescents that our parents never had to face. Pre-marital sex and pregnancy, alcohol abuse, and drug addiction have always been around but they have never been more available to adolescents than they are now. Adolescents are more on their own to take care of†¦show more content†¦IV.) Result of Information Gathered: A) Source 1: Dr. Nowinski s book describes specific cases of adolescent drug abuse that he has worked with. He describes the different patterns of drug abuse and the causes of such abuse. He describes causes like alienation, low self- esteem and confidence, stress, and peer pressure. He goes into how development of new treatment techniques are necessary because adolescent addictions are different than those of adults. He describes the process of counseling, denial and compliance, and surrender and recovery. Nowinski stresses the need for family intervention in cases that involve adolescents. B) Source 2: Silverman gives the results of the survey and attempts to interpret the results. It was found that 83% of the students in the study were either abstainers or experimental users. It was recommended that primary prevention strategies should be used with this group. The remaining 17% had been deemed drug users and it was found that they all shared a similar lifestyle. All had multiple substance abuse problems, were engaged in frequent sexual activity, and received poor grades. it was also found that the amount of parental attention and supervision was significantly different for both groups. C) Source 3: This article said that the rise in drug use among teens was driven by a dramatic rise in the use of marijuana and more use of stimulants, LSD and inhalants. It alsoShow MoreRelatedThe Problem Of Adolescent Drug Abuse1822 Words   |  8 PagesAdolescent drug abuse is a prevalent issue in today’s society. Adolescence is arguably the most challenging time of a person’s life. During these years, young people are on a quest to establish their own identities and it is within this period, social factors can either be positive or detrimental. Drug abuse amongst teens has triggered perpetual debates in the UK and globally. According to Liberal Democrat Minister Norman Baker ‘there is no obvious relationship between tough laws and the levels ofRead MoreRisk Factors For Adolescent Drug Abuse1462 Words   |  6 Pages Body: Risk Factors for Adolescent Drug Abuse There are an abundance of risk factors that can relate to the contribution of drug abuse in adolescents. The primary risk factors can be divided into two main categories: social and emotional triggers. Social factors play an important role because during the adolescent years it can be an extremely emotional and physically tough time for teens to transition through. Adolescent phases are one of the biggest transitional stages in a person’s life becauseRead MoreAdolescent Drug Abuse And Alcohol1426 Words   |  6 PagesAlcohol and Drug Abuse Adolescent Drug Abuse and Alcohol Nyria Madison Liberty University Coun 620 Abstract Around the world we are finding that most adolescent are experiencing drugs and alcohol. This has been a huge issue for years. This has become a trend in society as of today. This paper will discuss the perspective of adolescent alcohol and drugs. This paper will also identify and inform you on the common predictors of adolescent substanceRead MoreThe Effects Of Drug Abuse On Adolescents957 Words   |  4 Pagesbehaviors in adolescents. Poor parental guidance and absentee of a parent (s), peer influences, low self-esteem, mental health predisposition are a few of the factors that can lead adolescents into addiction or drug abuse. Research shows that teenagers are at increased risk of poor mental health, antisocial behavior and risk-taking behavior such as substance misuse (Raising Children Network, 2014). Drug abuse can be the abuse of any drugs without necessarily becoming dependent on the other hand drug addictionRead MoreAdolescent Drug And Alcohol Abuse Essay1895 Words   |   8 PagesOur society has numerous programs that are directed at preventing the use of drugs and alcohol in adolescents; however, very few of these programs are aimed at those who are already displaying the early stages of drug use problems. Teen Intervene is a program that does just that, and is aimed at people ages 12 to 19 who are suspected of experiencing mild to moderate problems associated with alcohol or other drug use. The major objective for this program is to reduce or if possible eliminate theirRead MoreAdolescent ´s Drug Abuse on the Rise737 Words   |  3 Pages 2. There are over 11 million adolescents and young adults between the ages of 12-25 that abuse and use drugs in the U.S. 90 % of these need treatment and are unable to get the help they need. Drug use is highest among individuals in their late teens. In the U.S, there are approximately 60.6% of youths that are dependent, or abuse drugs.In the U.S. alone, the related public health, social services, public safety, and lost of productivity cost society $465 billion a year (NSDUA, 2009). The damageRead MoreDrug Abuse And Adolescent Risky Behavior884 Words   |  4 Pagesaddictions begin with risk taking. So, why is it that adolescents have such an attraction to risky behaviors? According to Broderick (2013), adolescents have a high propensity for sensation seeking (novel experiences) and seem to be willing to put themselves at risk in order to have these novel experiences (p. 392). This essay will attempt to discuss how the brain is developing, being impacted, and, how spiritual dev elopment effects adolescent risky behavior. Risky behaviors can include any behaviorRead MorePrescription Drug Abuse Among Adolescents1628 Words   |  7 PagesNursing Informatics Quality Improvement Prescription Drug Abuse Among Adolescents Have you ever heard these words –hillbilly H, a-minus, red birds, Vitamin R, and roses? There is no question that we have heard some of these words. Yet, what is unexpected is they are all code words used by teens for prescription drugs (National Institute on Drug Abuse, 2016). Prescription drug abuse among teens has rapidly increased, and has become a public health concern. (Milner, Ham, Zamboanga, 2014.) WithRead MoreThe Effects Of Drug Abuse Among Adolescents1423 Words   |  6 PagesDrug abuse among adolescents is a growing problem in the United States with a staggering amount of teens falling victim to the vicious cycle of drug abuse. Teens are subjected to pressure from their peers and have the misconception that using drugs are cool and free of consequences. Therefore, teens begin to experiment with drugs and alcohol at an early age and often times don’t think about the negative stigma associated with drug abuse. Unfortunately, even casual use of drugs and a lcohol canRead MoreCorrelation Between Parietal And Adolescent Drug Abuse1578 Words   |  7 PagesSarah Tischbein Gd3423 Psych Extra Credit Ye In Oh Correlation Between Parietal and Adolescent Drug Abuse In today s society substance abuse is a common problem throughout the United States of America. The objective of the experiment is to show the correlation between substance use behaviors of parents and their children’s substance use initiation and other risky behaviors. The experiment is focused on the role of mothers and fathers as a separate study. The surveys that take place through a series

Explain the Reasons for Migration of the Indigenous People...

EXPLAIN THE REASONS FOR MIGRATION OF THE INDIGENOUS PEOPLE TO JAMAICA AND THE WIDER CARIBBEAN * Before the rennasnce while eroupe was in great turmoil * A nation would rise from Europe * Its people strong and ambitious to gain more power and make their nation richer * They conquered an united with other European states * But Europe seemed to be too small of a country for ther people of higher standards and information * So they went out to coquor the world in the name of god and they suseeded * They gain power over the world and Christianized over  ½ the worlds population * They built an empire unlike anything the world has ever seen and this lasted for 4 centuries * They revolutionized the world more than any†¦show more content†¦They often wore their black hair with bangs in front and long in back they even wove cotton in their hair.they also had numerous pircings in places such as nose, lips and ears | GROUPS | POTTERY | FOOD | CULTURAL TRAITS | TECHNOLOGY | ARCHITECTURE | RELIGION | DRESS | EUROPEANS (SPANISH amp; ENGLISH) | | | Christening babies, | The development of new and more efficient objects.for weaponry:the pommel,dagger,crossbow,shield,sword/lance,bows and arrows/crossbow ,mace,catapult,moving towers.for navigational equipment and things associated with the sea included redesigned maps,bigger faster ships,compass,hand telescope,mariner’s astrolabes,and marine quadrants | | They were Christians and god fareing christians this played a mayjor role in their lives as the chrusch played a great role in the governing of the lands .Roman Catholic,Baptist and Anglican Chruches (and some small percentages of Moravian and Protestant Churhes | - Dress-Show MoreRelatedRastafarian79520 Words   |  319 Pagesof Congress Cataloging-in-Publication Data Edmonds, Ennis Barrington. Rastafari : from outcasts to culture bearers / Ennis Barrington Edmonds. p. cm. Includes bibliographical references and index. ISBN 0-19-513376-5 1. Rastafari movement. 2. Jamaica—Religious life and customs. I. Title. BL2532.R37 E36 2002 299†².676—dc21 2002074897 v To Donnaree, my wife, and Donnisa, my daughter, the two persons around whom my life revolves; and to the ancestors whose struggles have enabled us toRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesthe American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials, ANSI Z39.48-1992 Printed in the United States of America 2 4 6 8 9 7 5 3 1 C ONTENTS Introduction Michael Adas 1 1 World Migration in the Long Twentieth Century †¢ Jose C. Moya and Adam McKeown 9 †¢ 2 Twentieth-Century Urbanization: In Search of an Urban Paradigm for an Urban World †¢ Howard Spodek 53 3 Women in the Twentieth-Century World Bonnie G. Smith Read MoreA Critical Review of â€Å"the Ambiguities of Football, Politics, Culture, and Social Transformation in Latin America† by Tamir Bar-on.14147 Words   |  57 Pagessport just as seriously as the men, but rarely, if ever, get the kind of representation men receive in the media industry. They also get no political influence and little national recognition. Defence: The problem is worth researching for several reasons. Although soccer is the central sport discussed in Bar-On’s research, the gender issue is the same for most if not all professional sports: women never get the same recognition men receive for their achievement. The research problem is beyond doubt

Detailed Proposal Of Project Engineering Essay Free Essays

string(77) " characteristics make this type of motor preferred for in many applications\." The end of this research is to plan and analysis of 3-phase brushless lasting magnet ( PM ) motor. Brushless PM motors become an involvement as it widely used in robotics, automotive, machine tools, high-performance industry applications and assortment of industrial application. The chief grounds why brushless PM machines are so widely used due to their high efficiency and torsion denseness which are higher to that of initiation, switched reluctance and synchronal reluctance machines. We will write a custom essay sample on Detailed Proposal Of Project Engineering Essay or any similar topic only for you Order Now The undertaking will affect two chief stages: the designing of the machine utilizing Finite Element Analysis and the analysis of the simulation consequence. Simulation survey can greatly ease to planing the machine while maintaining the desired hardware facet in head. The intentional machine should be capable to run into public presentation specification such as high-octane denseness, high efficiency and low cogging torsion. Torque denseness and back EMF are two of the most important parametric quantity to be determined in brushless machine design, alterations in weaving agreement, slot and pole figure will potentially impact the back EMF, and torsion derived for the brushless PM motor. To run into the demand, some issue need to be see such as choice of pole figure, weaving agreement, rotor topology, motor form, lasting magnet stuff and machines size. C ( three ) Detailed proposal of undertaking: ( a ) Problem statement *motivation The design of brushless PM motors is non a simple undertaking. By and large, cognition of magnetisms, electronics, mechanics, thermodynamics and material scientific discipline is required. Therefore, the electrical and mechanical relationships are of import and should be taken into history in planing the brushless PM motor. Torque denseness and back EMF are two of the most important parametric quantity to be determined in brushless machine design. Changes in weaving agreement, slot and pole figure will potentially impact the cardinal relationships such magnetomotive force ( MMF ) , back EMF, and torsion derived for the brushless PM motor. For these grounds, it is of import to plan a machine with less parasitic torsion, to guarantee it will bring forth smooth mechanical rotary motion. ( B ) Objective ( s ) of the Undertaking Design and analysis of 3-phase brushless lasting magnet motor are the purposes of the research. The machine should be capable to run into public presentation specification such as high-octane denseness, high efficiency, low cogging torsion and flux-weakening capablenesss. To accomplish these purposes, the aims of this research are formulated as follows: To measure a 3-phase brushless PM motor with attendant pole and inset-mounted lasting magnet rotor. To look into the parasitic consequence presence in the machine. To execute the simulation survey for the design utilizing Finite Element Analysis. ( degree Celsius ) Project Scope This research covers the analysis, design and development of rotational 3-phase brushless lasting magnet ( PM ) motors. Brushless PM motors can be divided into the PM synchronal AC motor ( PMSM ) and PM brushless DC motor ( PM BDCM ) , depending on the back EMF wave form. The stuffs recited in this research undertaking accent on brushless PM synchronal motor with sinusoidal back EMF and are driven by sinusoidal currents. Radial-flux laminated motors are considered since this constitute are the most common form of brushless PM motors. This undertaking is focuses more on electromagnetic and mechanical design alternatively of thermic facets. Rotor topology in this research undertaking was confined to two types, which is inset lasting magnet and attendant pole rotor. 2-D Finite Element Analysis will be used to make a genuinely customized mold of motor construction and to look into the behavior of the designed motor. ( vitamin D ) Literature Review Presently, the brushless PM motors offer an attractive solution in the assortment of application due to their high efficiency and power denseness. All brushless PM motors are constructed with electrical twists on the stator and lasting magnets on the rotor [ 1 ] . Since merely the stator holding spiral, this motor has solved the job on the motor with brunch. Lack of coppice and commutator in these motor lead to no mechanical contact, therefore, can cut down clash, increases dependability, and decreases the cost of care. Brushless PM motors can be divided into two categories, which is AC or DC, depending on the back EMF wave form. PM synchronal AC motor ( PMSM ) are type of AC motor since it have a sinusoidal back EMF and are driven by sinusoidal currents. PM brushless DC motor ( PM BDCM ) with trapezoidal-induced voltage and driven by rectangular pulsation currents are categorized as DC machine. Stator twists and how the figure of bends and their agreement in the stator laminations greatly influence the cardinal relationships such as magnetomotive force ( mmf ) , back EMF, and torsion for both category of machines [ 1 ] , [ 2 ] . Brushless PM motor is like an initiation motor and all other motor that comprise of two chief portion. The non-moving portion that includes the spirals of wire is called stator and the moving or revolving portion that caries the lasting magnet is called rotor. In between rotor and stator there is an air-gap that separates the two parts. Normally, the rotor is placed inside the stator. This building is safer because the stator outside can move as a shield to the revolving portion. However, it is besides possible for the rotor to execute on the exterior of the stator. This type frequently called as exterior rotor or inside-out rotor. It proves to hold higher efficient than interior rotors [ 2 ] . Brushless PM motor can be constructed in two basic form ; radial-flux or axial-flux type. In radial-flux type, the stator twists and lasting magnets are structured radially. Therefore, the magnetic field is distributed in radial way between the stator and rotor. This type of motor is the most common form of motor and more favorable due to minimisation of electric burden caused by the presence of stator slots. For radial-flux motor, the magnetic field are going in axial way across the air-gap inside the motor. This motor resembles a battercake form. Small size and rugged building characteristics make this type of motor preferred for in many applications. You read "Detailed Proposal Of Project Engineering Essay" in category "Essay examples" In these motor, the figure of Cu used are limited caused stator twists tend to be air-gap twists. Consequently, sum of lading possibility can be confined [ 8 ] . There are many ways to put lasting magnets on the rotor [ 2 ] . Largely, there are three basic topologies of brushless PM machine. Surface-mounted lasting magnet ( SPM ) rotor has magnets mounted on the rotor surface and confronting the air spread, while interior lasting magnet ( IPM ) rotor has buried magnets inside the rotor. SPM rotors offer higher air-gap flux denseness because the magnet straight faces the air-gap. Magnetization way for this constellation is merely in radial. Disadvantages of SPM rotor constellation are lower hardiness as they are non closely fitted into the rotor laminations to their full thickness. Therefore, SPM rotors are non preferred for high-speed applications. IPM rotor is ideal for high velocity application because of the building is designed to be automatically robust. There is another type of rotor topologies referred as surface-inset rotor which is combine some advantages of both surface mounted and interior lasting magnet motors [ 7 ] . This agreeme nt is more automatically robust compared to SPM rotor as the magnets do non prominent out of the rotor laminations giving it mechanical strength from winging out [ 2 ] . Weaving agreement is one of the of import constituents to be considered in planing a brushless machine. Its agreement will find the motor back EMF whether it is sinusoidal or trapezoidal back EMF. Weaving agreements which are most normally used for 3-phase radial-flux brushless PM motor can be classified as overlapping and non-overlapping [ 3 ] . Distributed and concentrated is type of overlapping twist and frequently utilised for ac operation due to sinusoidal back EMF produced. Concentrated weaving with either all dentitions or jump dentitions wound is a type of non-overlapping twist that aim to obtain trapezoidal back EMF wave form. The right twist for a machine is really much a map of the pole figure and slot figure and whether there is single-layer or double-layer twist [ 3 ] . The type of magnet used will hold a great consequence on the motor public presentation and cost [ 3 ] . There are four categories of modern magnetic stuffs, each based on their material composing. Within each category is a group of classs with their ain magnetic belongingss. These general categories are ; Neodymium Iron Boron, Sm Co, ceramic and Alnico. Amongst the available PM stuffs, Alnico magnets can hold flux densenesss equivalent to soft magnetic chainss but they get easy demagnetized due to lower values of coercive force as compared to ceramic magnets [ 5 ] . Ceramic magnets are economical but their maximal energy denseness merchandise is low due to lower values of memory. Rare Earth and Sm Co metals have comparatively good magnetic belongingss, but they are expensive. Other than polymer bonded rare Earth magnets, for illustration, ferrite and Co based metallic magnets are physically difficult and brickle. Therefore, choice of the peculiar PM stuff is application particular ; nevertheless, Neodymium-Iron-Boron ( Nd-Fe-B ) rare earth magnets are more in demand because they provide the highest energy denseness and higher residuary flux denseness than others. ( vitamin E ) Methodology Phase 1: Literature Reappraisal Researching through books, articles, diaries and cyberspace beginnings to reexamine the design issues and technique for brushless PM motors. Find out what the available engineering in the market, and what the best attack to run into design demand. Phase 2: Design of Undertaking Modelling, and therefore simulation survey can greatly ease to planing the machine while maintaining the desired hardware facet in head. 2-D Finite Element Analysis is used for the designing. Typical design measure for brushless PM motor is: Reappraisal demands Choose the lasting magnet stuff for the rotor. Choose the soft Fe for the stator lamination. Match the mechanical parametric quantities as input to the plan ( size, volume, weight ) . Choose the figure of rotor poles and stator slots Using the package, fit the torsion and velocity demands with the electrical inputs and alter the internal motor geometry as required. Choose the twist constellation and optimize bends, wire size, and stator twist slot fill. Check the package outputs for cogency. Run other solutions changing certain parametric quantities for optimisation such as attention deficit disorder and take a twist bend, change air spread between rotor and stator, alteration magnet thickness and look into the package solutions until meet the demands and choose the best lucifer. This stage is of import to look into whether the motor can work every bit desired before implementing it on hardware. Phase 3: Analysis of the Design The end products of the simulation being observe and analyze. The simulation is to see whether the end product produced is same with coveted end product in term of velocity and torsion. Phase 4: Preparation for presentation and study authorship Preparation for the presentation for Seminar 2 and composing the study ‘s bill of exchange. Passing in of the completed thesis after presentation. ( degree Fahrenheit ) Milestones Undertaking undertaking Expected Date Literature Review Motor design and simulation Simulation proving Analysis and treatment Report composing ( g ) Mentions [ 1 ] D. C. Hanselman, Brushless Permanent Magnet Motor Design. Lebanon, OH: Magna Physics, 2006. [ 2 ] R. Krishnan, Permanent Magnet Synchronous and Brushless DC Motor Drives. Boca Raton, FL: CRC, 2010. [ 3 ] D. G. Dorrell, M.-F. Hsieh, M. Popescu, L. Evans, D. A. Staton and V. GroutA â€Å" A reappraisal of the design issues and techniques for radial-flux brushless surface and internal rare-earth lasting magnet motors † , A IEEE Trans. Ind. Electron. , A 2011. [ 4 ] M. S. Ahmad, N. A. A. Manap, and D. Ishak, â€Å" Permanent magnet brushless machines with minimal difference in slot figure and pole figure, † in Proc. IEEE Int. PECon, Johor Baharu, Malaysia, Dec. 1-3, 2008, pp. 1064-1069. [ 5 ] F. Magnussen and H. Lendenmann, â€Å" Parasitic effects in PM machines with concentrated twists, † IEEE Trans. Ind. Appl. , vol. 43, no. 5, pp. 1223-1232, Sep./Oct. 2007. [ 6 ] A. M. EL-Refaie, â€Å" Fractional-slot concentrated-windings synchronal lasting magnet machines: Opportunities and challenges, † IEEE Trans. Ind. Electron. , vol. 57, no. 1, pp. 107-121, Jan. 2010. [ 7 ] S. Van Haute, G. Terorde, K. Hameyer and R. Belmans. Modelling and execution of a lasting magnet Synchronous motor thrust utilizing a DSP development environment. Katholieke Universiteit Leuven, Belgium. [ 8 ] K. Sitapati and R. Krishnan, â€Å" Performance comparings of radial and axial field permanent-magnet, brushless machines, † IEEE Trans. Industry Appl, vol. 37, no. 5, pp. 1219-1225, Sept./Oct. 2001. [ 9 ] A.M. EL-Refaie and T.M. Jahns, â€Å" Optimal flux weakening in surface PM machines utilizing fractional-slot concentrated twists, † IEEE Trans. Ind. Appl. , vol. 41, no. 3, pp. 790-800, May/Jun. 2005. [ 10 ] N. Bianchi, S. Bolognani, and G. Grezzani, â€Å" Design considerations for fractional-slot weaving constellations of synchronal machines, † IEEE Trans. Ind. Appl. , vol. 42, no. 4, pp. 997-1006, Jul./Aug. 2006. [ 11 ] D. Ishak, Z. Q. Zhu, and D. Howe, â€Å" Comparison of PM brushless motors, holding either all dentitions or jump dentitions lesion, † IEEE Trans. Energy Convers. , vol. 21, no. 1, pp. 95-103, Mar. 2006. [ 12 ] D. Ishak, Z. Q. Zhu, and D. Howe, â€Å" Permanent magnet brushless machines with unequal tooth breadths and similar slot and pole Numberss, † IEEE Trans. Ind. Appl. , vol. 41, no. 2, pp. 584-590, Mar./Apr. 2005. [ 13 ] O Ronghai, M Aydin and T A Lipo. ‘Performance Comparison of Dualrotor Radial-flux and Axial-flux Permanent-magnet BLDC Machines ‘ . Proceedings of IEEE IEMDC’03, 2003, pp 1948-1954. [ 14 ] S Hwang, J Eom, Y Jung, Dee and B Kang. ‘Various Design Techniques to Reduce Cogging Torque by Controlling Energy Variation in Permanent Magnet Motors ‘ . Minutess on Magnetisms, vol 37, no 4, July 2001, pp 2806-2809. Calciferol ACCESS TO EQUIPMENT AND MATERIAL / KEMUDAHAN SEDIA ADA UNTUK KEGUNAAN BAGI PROJEK INI Equipment Peralatan Location Tempat Tocopherol BUDGET /BELANJAWAN Please bespeak your estimated budget for this undertaking Sila nyatakan anggaran bajet bagi cadangan projek ini Budget inside informations Butiran belanjawan Amount requested by applier Jumlah yang dipohon oleh pemohon Remark by panel FYP 1 PSM 1 ( RM ) FYP 2 PSM 2 ( RM ) E ( I ) Project Materials A ; Supplies Bekalan dan Bahan Projek E ( two ) Care and Minor Repair Services Baik pulih kecil dan ubahsuai E ( three ) Professional Servicess Perkhidmatan Ikhtisas E ( six ) Accessories and Equipment Aksesori dan Peralatan Sum Sum JUMLAH BESAR F Declaration by campaigner / Akuan Calon ( Please tick ( a?s ) ) : / ( Sila tanda ( a?s ) ) : I hereby confess that: Saya dengan ini mengaku bahawa: All information stated here are accurate, Supervisor and panel has right to reject or to call off this proposal without anterior notice if there is any inaccurate information given. Semua maklumat yang diisi adalah benar, Penyelia dan panel berhak menolak permohonan atau membatalkan tawaran cadangan ini pada bila-bila Masa sekiranya keterangan yang dikemukakan adalah tidak benar. Application of this Undertaking Proposal is presented for a FYP 1 seminar. Permohonan cadangan projek projek ini dikemukakan untuk Seminar PSM 1. Date: Candidate ‘s Signature: Tarikh: Tandatangan Calon: ___________________________ Gram Recommended by FYP Supervisor Perakuan Penyelia PSM Please tick ( a?s ) Sila tandakan ( a?s ) Recommended: Diperakukan: A. Highly Recommended Sangat Disokong B. Recommended Disokong C. Not Recommended ( Please stipulate ground ) Tidak Disokong ( Sila Nyatakan Sebab ) Remarks: Ulasan: — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — Name: Signature: Nama: Tandatangan: Date: Tarikh: Appendix A: Flow Chart of Project Activities Start Literature Review and stipulate demand Simulation survey and Motor design NO Simulation Testing Yes Analysis and Report Writing End Appendix B: Undertaking Schedule of Project Activities ( Gantt chart ) Undertaking undertaking Concluding Year Undertaking 1 Concluding Year Undertaking 2 Sept Oct Nov Dec Jan Feb Mar Apr Japanese apricot Jun Literature Review and theory apprehension Motor design and simulation Simulation proving Analysis and treatment Report composing Appendix C: TURNITIN Report must be attached How to cite Detailed Proposal Of Project Engineering Essay, Essay examples

IT Management Issues for Collection - myassignmenthelp.com

Question: Discuss about theIT Management Issues for Collection andOrganization. Answer: Monet is a group of five holiday resorts that have merged their operations for the purpose of bringing more value to their customers and increasing their profit margins. The group provides its clients with an alternative method of booking as compared to the popular ones being used in the market. The main difference between their booking platform and the other popular ones are that clients get to deal with the group directly without having to go through any third party providers. An information system is a system which has been organized for the purpose of storage, collection, organization and communication of information (Bird, 2010). Computer information systems are systems which are comprised of computers and people who process and interpret information which is given to them. Information technology is the utilization of computers of retrieving, storing, transmitting, studying and manipulation of data. Monet group decided to use a single website to help their clients in their booking needs. The website which enables users to gain information on their various rates and booking destinations is what is referred to as an information system (McNurlin et al, 2009). The operations that are used and implemented to ensure the website is running and users can be able to make bookings is the act of harnessing information technology to bring more value to its clients as they increase their profits. Management decisions are a comprehensive list of actions that have been agreed upon by the management of a company after careful consideration of facts and the business environment in which they are in. From the following case study it can be concluded that the single holiday resorts had foreseen or were experiencing a lot of issues in doing business. For them to think of coming together to form a group of holiday resorts meant that they had deliberated both together and independently and establishe d that they would be in a better placed position to increase their profits by joining forces. They would also be able to bring more value to their customers as a merged group instead of them being independent. The group having merged together knew that in order for them to offer good rates and a personalized experience to their clients they would need to come up with their own booking platform such as a website. The use of their own booking platform would enable the group to control the design of the website, its content and the general overall experience a client would have when interacting with their website (McKeen Smith, 2003). Clients would get good prices and an exemplary experience because the merged group would not need to use the services of a third part such as booking.com who usually take a percentage from every booking which is made. Money Loyalty is a customer loyalty scheme in which the group has come up with that will be used to reward the customers who are loyal to them by giving them discounts on any bookings or meals they may have while on tour. They can also get free meals and tours so that they can know how much the group appreciates them for giving them the opportunit y to serve them. The customer loyalty scheme is also a way in which they can lure in more clients. If clients become aware of the benefits that come with being a loyal member of the group they are attracted to the group and would prefer to give them business as compared to other hospitality resorts who do not offer any rewards or appreciation to their loyal clientele (Rhane, 2009). There are interactive tools which can be implemented to ensure that customers can be able to choose which tours they would like to go on. It is said there is nothing better than the real thing. The use of pictures to give clients a description of what they can expect in a tour has been in use for many years. Pictures usually tell the story of the tour and its beautiful sceneries. With advancements in technology clients can be able to come closer and experience various destinations in a more realistic way (Zuppo, 2016). The use of virtual reality in giving clients a virtual tour of the various destinations being offered can give them a more personalized feel of what they should expect. This will also enable them to make a good choice in terms of the places they wish to tour based on their tastes and preferences. A video tour of the various destinations can also be done to give the clients a feel of the various destinations being offered at the comfort of their homes through the Monet booking website (Kedar, 2009). The video tour can be a video guide which is done by an individual or the group based on the actual experience of someone who has visited the various destinations before. The tour can give clients a good picture of what they can expect and which is the best destination for them based on their preference. Pictures with a paranoma effect can also be used to illuminate the various destinations being offered. Such pictures are geared towards clients who prefer a pictorial view of where they are going. The paranoma tools are used to make the pictures have wider angles so that they look continuous and they can give clients up to a 360 degree view of all the destinations being offered for them to choose to tour on (Ralston, Hemmendinger Reilly, 2000). An enterprise resource planning (ERP) system is a system that is integrated with the main business processes in a company to provide an updated view of the business operations. An ERP systems enables a company which is utilizing it to have the ability to store, manage, collect and interpret data from their business operations (Dmaithan, 2016). Monet group is planning to have an integrated ERP system developed. This ERP system will be to help them manage their business processes for the purpose of ensuring they can serve their client efficiently. The ERP system will help them track their business resources and for them to have an updated status of their business commitments. The ERP will help the group serve their clients better in that all the business processes which occur within the group will be tracked and monitored to ensure there is never a gap which comes up. An example is monitoring the stock levels in the holiday resorts. The ERP will be able to show the current stock levels and easily update the business that they may need to restock their supplies so that they can meet the needs of their clients. An ERP system has many benefits which include organizing the workflows of an organization. An ERP system can be compromised of several applications such as an inventory control system and a payroll system all in one integrated unit. This will enable all the operations and workflows of the various departments within the group to be streamlined allowing very efficient workflows in running their business (Shaul Tauber, 2012). The ERP system can be accessed by anyone in the company. This is very beneficial in that users will not need to keep calling other departments to confirm stock levels or bookings availability. Everything will be updated on the ERP system where all employees can source for information and ease their workflows. The system will also ensure that clients can book rooms which are available only. If the rooms are full the client will be advised on this and they can choose other rooms being offered. The utilization of an ERP system within an organization plays a key role in the improvement of customer satisfaction (Butler, 2012). When most of the work is automated through the ERP system clients are able to interact with the business and gain the services they need with a lot of ease. The employees of the business are also in a position to serve their clients better because a huge load of their work is handled by the system. The ERP system also helps the company track their business operation s and needs (Mureell, 2005). In every business there needs a lot of planning to ensure that the business runs smoothly and delivers adequately to the needs of their clients. The ERP system can produce reports which can be analyzed and give the group a detail report of what they use in a period of time. It shows them when the peak season is and that is when they should order a lot of inventory and when it is low seasons and they should order minimal inventory to help them satisfy their needs and those of their clientele. Monet group has commissioned the creation of a web 4.0 level ultra-intelligent portal which is new and will help customers to be able to self-manage their accounts. The portal will also enable clients to customize their booking and shopping experience. A web 4.0 is an electronic agent that is intelligent and has the ability to recognize when you are in front of it. The agent utilizes little cameras which can be used for facial recognition to identify you and you can be able to pass on your personality to it as it learns from your preferences (Fowler Rodd, 2016). In essence this means that when Monet implement the Web 4.0 agent their clients will be able to interact with a very intelligent system that can learn based on their preferences and come up with results of the best destinations for them. The intelligent system will be able to pair a user with a unique destination based on their personality and preferences. Such a system can be very attractive to clients because all the work will be done for them all they will have to do is pack their bags and head off to their destinations (Chaudhuri, 2004). Advancements in technology are what bring about improved and intelligent systems for use in various aspects including business. Monet group have a website in which clients can be able to view the tours and accommodation they offer. The introduction of a Web 4.0 intelligent portal will improve the experience customers have while interacting and booking for the services Monet group offers. Clients will be able to manage their account on the portal which is very convenient for them (Olofson, 2009). They will be able to login to the system and view all the services being offered by Monet group and they can book when they wish to travel and the destination they intend to go to. The clients will also have the ability to customize their booking and shopping experience. For the clients this will mean they will have a lot of independence in designing and choosing the way in which they shop and book Monet group services. The clients can choose based on their preference on the products they wis h and the intelligent system will generate similar bookings and shopping items that are close to their chosen options or preferences. A web 4.0 portal for Monet group will mean that they have gone a step forward in improving the customer service experience in which they offer their clients. It will also mean that they will not have to employ a lot of labor in booking or shopping assistance for the clients (Ward, 2006). This is because the intelligent system will guide users appropriately on how to use the portal. The portal will also enable Monet group to gain more clients because it will eliminate any form of human limits the labor force might have had. The company will have the system running all the time, day and night which means that clients can login to the portal at any time and do their bookings and shopping even when the business representatives are not in the office. The direction Monet group is taking is a critical business development objective so that they may be able to grow their business and serve their clients effectively. They have considered the needs of their clients and adapted to them using advancements in technology to ensure that they remain relevant to their clientele. The merging of the five resorts into one group helps them save on cost by sharing on the resources they need such as developing a web 4.0 portal and having an ERP system (Welk, 2000). These systems being implemented independently by a single company can be very expensive and their merger has in effect improved their business by bringing more value to their clients. References Bird M. (2010). Modern Management Guide to Information Technology. Create Space. Butler J. G. (2012). A History of Information Technology and Systems. University of Arizona. Chaudhuri P. P. (2004). Computer Organization and Design. PHI Learning. Dmaithan A. (2016). Antecedents of ERP systems implementation success: a study on Jordanian healthcare sector. Journal of Enterprise Information Management. Emeralad 29 (4): 549. Fowler J Rodd E. (2016). Web 4.0: The Ultra Intelligent Electronic Agent is Coming. Retrieved from biothink.com. Kedar S. (2009). Database Management Systems. Technical Publications. McKeen J. D. Smith H. A. (2003). Making IT Happen: Critical Issues in IT Management. Wiley Series in Information Systems. McNurlin B. et al. (2009). Information Systems Management in Practice. Prentice Hall Mureell S. G. (2005). E-Business and ERP: Rapid Implementation and Project Planning. John Wiley and Sons Inc. p. 9. Olofson C.W. (2009). A Platform for Enterprise Data Services. IDC. Ralston A., Hemmendinger D. Reilly E. D. (2000). Encyclopedia of Computer Science. Nature Publishing Group. Rhane T. (2009). IT Managers and Project Management, PM HUT. Shaul L. Tauber D. (2012). CSFs along ERP life-cycle in SMEs: a field study. Industrial Management and Data Systems. 112 (3): 360 - 384. Ward P., Dafoulas G. S. (2006). Database Management Systems. Cengage Learning EMEA. Welk M. (2000). Computer Science and Communications. Dictionary. Springer Zuppo C. M. (2016). Defining ICT in a Boundaryless World: The Development of a Working Hierarchy. International Journal of Managing Information Technology.

The Pagoda by Patricia Powell

Introduction ‘Pagoda,’ a book by Patricia Powell talks about a big secret. Lowe, a Chinese immigrant who runs a shop in Jamaica, is trapped between black and white villagers and faces threats from both groups. After living together with Miss Sylvie for convenience for thirty five years, their marriage changes to be a marriage of love as they come into reality with revelations of their past.Advertising We will write a custom critical writing sample on The Pagoda by Patricia Powell specifically for you for only $16.05 $11/page Learn More Separation from her daughter for more than twelve years makes Lowe to write a letter with details of the origin of their family. Prior to the completion of the letter, the shop was reduced down to ashes together with Cecil, the person who fetched her to Jamaica, mistreated her sexually and who assisted her in putting up the shop. As a result of this incident, Lowe began a new life as a result of the freedom fr om debts of Cecil. She decides to build a Pagoda, school and a social place where all Chinese citizens could meet. As she engaged in these activities, she struggled to come out of the fact that she had lost his livelihood as well as drifting from Chinese culture and the prevailing secret of her family. Faking identity Lowe had escaped her marriage more than thirty five years ago by going away on a ship to Jamaica, and being unaware that the ship had more than five hundred Chinese men who had been forcefully taken from China and were bound for forced labor. Due to the fact that Chinese women are never allowed to immigrate to foreign countries, Lowe camouflages herself as a man and maintains the same identity for more than thirty years. The author tries to bring out implications which destiny and freedom can have on an individuals’ life regarding gender and family relationships. Kidnapping of Chinese men to provide cheap labor in the sugar plantations in Jamaica is also documen ted. Living conditions in China in the late 1800s was harsh making Lowe to search for new prospects in the Island of Jamaica. Lowe began realizing many losses in life after the grocery shop was burnt down, including the loss of her daughter, language, historical background and identity. These led her to intend to live a genuine life including building the Pagoda, a social cultural centre for the Chinese people. As she began the new life, a revelation of a life of fake identity, historical violence and betrayal was unfolded. She recognizes that she is not the only one with the dark past, but also Miss Sylvie. Lowe and Sylvie continue sharing their past but something else comes up, Lowe has an affair with a black Jamaican woman called Joyce which makes Sylvie to run away because she could not hold the past experiences.Advertising Looking for critical writing on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More Afterwards, L owe realized that she genuinely loved Miss Sylvie and thereby writing a letter to her daughter Elizabeth. Submerged in misery and lamentation, Lowe admits in the letter that she has never lived her life fully but through faking identities. According to the author (Powell,117), the character of Sylvie as a woman surpassed the boundaries imposed upon women in the late 19th century by depicting her as an autonomous, rich and influential owner of land. She is forced to tackle the past full of wrong choices, deceit and masked identity. Lowe deals with problems of injustice in Jamaica in an area dominated by the blacks and her target is to cut across racism and get recognition within the society. However, the struggle of Lowe with identity is much emphasized than any other character in the book. The years of lies have lowered Lowes’ spirit to the extent that ‘self’ had no meaning in her life but just a collection of fiction. She no longer knew the beginning or the end of some things happening in her life, whether her stories corresponded or whether people understood the gaps in links. Despite the frustrations and difficulties that she undergoes, Lowe goes on with the dream of building the Pagoda so that Chinese living in Jamaica can have a place to refresh and practice their traditions and experience their identities. The author tries to investigate colorfully the fertile heritage and landscape of Jamaica in the late 19th century. Conclusion The context of the story is interesting because of the nature of the community involved, a Chinese community in Jamaica while Lowe, the main character, revolves around with issues related to gender identity. I was a little bit unsatisfied with the main character in the story because she had big challenges in her life while she kept other people out of her life, at the same time she seemed discontented with her life. There is lack of connection, relationships among people in the story while the author tries to bring out lack of hope in the bid to build a community of Chinese people in Jamaica. Towards the end of the story, there seems to be optimism concerning pardon and love, but remains only to be hope in the authors’ imagination but not in the written context.Advertising We will write a custom critical writing sample on The Pagoda by Patricia Powell specifically for you for only $16.05 $11/page Learn More Works Cited Powell, Patricia. The Pagoda. New York: Knopf, 1998. This critical writing on The Pagoda by Patricia Powell was written and submitted by user Paloma Q. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Marco Polo Bridge Incident

The Marco Polo Bridge Incident The Marco Polo Bridge Incident of July 7 - 9, 1937 marks the start of the Second Sino-Japanese War, which also represents the beginning of World War II in Asia.   What was the incident, and how did it spark nearly a decade of fighting between two of Asias great powers?   Background: Relations between China and Japan were chilly, to say the least, even prior to the Marco Polo Bridge Incident.   The Empire of Japan had annexed Korea, formerly a Chinese tributary state, in 1910, and had invaded and occupied Manchuria following the Mukden Incident in 1931.   Japan had spent the five years leading up to the Marco Polo Bridge Incident gradually seizing ever-larger sections of northern and eastern China, encircling Beijing.   Chinas de facto government, the Kuomintang led by Chiang Kai-shek, was based further south in Nanjing, but Beijing was still a strategically pivotal city. The key to Beijing was the Marco Polo Bridge, named of course for the Italian trader Marco Polo who visited Yuan China in the 13th century and described an earlier iteration of the bridge.   The modern bridge, near the town of Wanping, was the only road and rail link between Beijing and the Kuomintangs stronghold in Nanjing.   The Japanese Imperial Army had been trying to pressure China to withdraw from the area around the bridge, without success. The Incident: In the early summer of 1937, Japan began to carry out military training exercises near the bridge.   They always warned the local inhabitants, to prevent panic, but on July 7, 1937, the Japanese commenced training without prior notice to the Chinese.   The local Chinese garrison at Wanping, believing that they were under attack, fired a few scattered shots, and the Japanese returned fire.   In the confusion, a Japanese private went missing, and his commanding officer demanded that the Chinese allow the Japanese troops to enter and search the town for him. The Chinese refused.   The Chinese army offered to conduct the search, which the Japanese commander agreed to, but some Japanese infantry troops tried to push their way in to the town regardless.   Chinese troops garrisoned in town fired on the Japanese and drove them away. With events spiraling out of control, both sides called for reinforcements.   Shortly before 5 am on July 8, the Chinese allowed two Japanese investigators in to Wanping to search for the missing soldier.   Nonetheless, the Imperial Army opened fire with four mountain guns at 5:00, and Japanese tanks rolled down the Marco Polo Bridge shortly thereafter.   One hundred Chinese defenders fought to hold the bridge; only four of them survived.   The Japanese overran the bridge, but Chinese reinforcements retook it the following morning, July 9. Meanwhile, in Beijing, the two sides negotiated a settlement of the incident.   The terms were that China would apologize for the incident, responsible officers on both sides would be punished, Chinese troops in the area would be replaced by the civilian Peace Preservation Corps, and the Chinese Nationalist government would better control communist elements in the area.   In return, Japan would withdraw from the immediate area of Wanping and the Marco Polo Bridge.   Representatives of China and Japan signed this accord on July 11 at 11:00 am. The national governments of both countries saw the skirmish as an insignificant local incident, and it should have ended with the settlement agreement.   However, the Japanese Cabinet held a press conference to announce the settlement, in which it also announced the mobilization of three new army divisions, and harshly warned the Chinese government in Nanjing not to interfere with the local solution to the Marco Polo Bridge Incident.   This incendiary cabinet statement caused Chiang Kaisheks government to react by sending four divisions of additional troops to the area.   Soon, both sides were violating the truce agreement.   The Japanese shelled Wanping on July 20, and by the end of July the Imperial Army had surrounded Tianjin and Beijing.   Even though neither side likely had planned to go into an all-out war, tensions were incredibly high.   When a Japanese naval officer was assassinated in Shanghai on August 9, 1937, the Second Sino-Japanese War broke out in earnest.   It would transition in to the Second World War, ending only with Japans surrender on September 2, 1945.

Sabra and Shatila Masacre Essay Example | Topics and Well Written Essays - 2250 words

Sabra and Shatila Masacre - Essay Example The Sabra and Shatila Massacre is considered a forgotten incident in the western media. [2] How ever the incident is considered to be a controvercial issue with the Palestinian, Arab and International Muslims, alleging Israel to be the main culprit behind the tragic incident, acusing the Jewish State of Master minding the Israel event incidents. Israel on the contrary partially agrees of its link with the incident but denying any knowledge of a mass murder during the time of its procession clearing itself with the direct massacre of the refugee camp inhabitants. Israel supported Bachir and considered the maronite forces to be the counter balance to the PLO and thus the relationship between Israel and Maronites became stronger, with the Falangists in particular, by the passage of time. How ever, nine days before he was due to take oath, Bachir was assasinated in a bomb detonation attack at the head quarters of the Phalangists party on 14th September 1982. The attack was alleged by the Falangists to be the work of PLO activists which later became a misperception as investigations and confessions later on reveald a Syrian hand in the assasination. Mr.Arial Sharon, who is considered the master mind behind the incident, declared that there were 2000 PLO activists in the refugee camp. Sabra and Shatila was surrounded by tanks and and soldiers with check points to monitor entry and exit of people. Despite of the check points around 150 Falangists, motivated with the feeling revenge after the assasination of their leader, entered the Sabra and Shatila Refugee camp alleging it to be a sanctuary and breeding nest for the PLO activists and aiming to wipe out their presence iniatiated. -these fighters are alleged to inserted by Israel- A plan of defence Minsiter Ariel Sharon [3] According to witnesses, a carnage of mass murder, rape, desecration of corpses & demolition of buildings with the residents still inside. The "genocide" as discussed above cotinued for 62 hours from 16th September going on to Saturday morning and had resulted in casualties speculated to be in 750-3400 estimated by various sources. IDF intelligence suggests a death toll to be between 700-800 persons [4] Dr. Ang Swee Chai, an eye witness to the Massacre reveals in her book " From Beirut to Jerusalem: "The truth hit me painfully...Besides being shot dead, people was tortured before being killed. They were beaten brutally, electric wires were tied round limbs, eyes were dug out, women were raped, and often more than once, children were dynamited alive. Looking at all the broken bodies, I began to think that those who had died quickly were the lucky ones. Extract from p67 of the book "From Beirut to Jerusalem". [5] United Nations Condemns On Dec 16 1982 United Nations Organization's General Assembly condemned the massacre terming it as an act of "Genocide" The General Assembly, Recalled its resolution 95 (I) of 11 December 1946, It also recalled its resolu

Summarize the articles Essay Example | Topics and Well Written Essays - 250 words

Summarize the articles - Essay Example le being that additional emphasis should go into preparing teachers to think outside the box especially when faced with various setbacks (Wright & Wilson, 2011). It is also important for teacher trainers to adapt and familiarize themselves with emerging technologies that boost student engagement and participation in class. The purpose of this research was to establish, test and verify the attitudes of junior high school students towards the use of technology using the Attitudes Toward Technology Scale for Junior High School Students as developed in 2005 by Yu et al. The study was to specifically establish a model of junior high school students’ attitudes toward technology, determine the relevance of the model and analyze the correlations among the various factors in the model. These factors are based either in the affective domain or PATT and its related studies. (Yu et al, 2012). The study also identifies three theoretical schemes of attitude towards technology as perceived usefulness, perceived ease of use and behavior and intention use. The findings of this study show that identification with technology and experience with technology curricula were the primary factors influencing the students’ intentions to pursue careers in technology (Yu et al,

Caring for the Earth and Its Inhabitants Essay Example | Topics and Well Written Essays - 500 words - 58

Caring for the Earth and Its Inhabitants - Essay Example This study stresses that, the natural systems of the world are negatively affected either directly by the change in temperatures or indirectly by changes in sea level, melting of glaciers, alterations in forest patterns, changes in pH of oceans, climate change etc. One of the foremost impacts of the climate change has started to occur in the Arctic and the Antarctic regions since their high altitudes play a major factor in the rate of warming of these regions. Rapid melting of ice has aid the prospects of ice-free summers which can potentially eradicate an entire biome from the region. The biodiversity of these regions ranging from algae to the polar bears are accustomed to living on ice and the elevating temperatures pose a grave threat to their existence. The global climate change has also affected the marine system of the world. This has primarily occurred owing to the acidification of the ocean waters. The increasing amount of carbon dioxide in the atmosphere also leads to enhanc ed dissolving of the gas into the ocean waters which increases the acidity of the waters and affects both plant and animal life. Ocean acidification leads to coral bleaching and dissolution of shells and skeletons of marine organisms. It is an undeniable fact that global warming has been accelerated by anthropogenic activities and it is up to us to control the damage. Conservation of animals is not the only option since we need to work at the very roots of the problem. One of the most important steps at the individual level is to decrease the carbon footprint. This can be done by altering our habits of energy usage, decreasing waste and recycling. At the societal level, we need to enhance green technologies, reduce emissions and adopt sustainable energy sources such as wind, hydro etc.

Conflicts of Interest in Auditing and Consulting

Conflicts of Interest in Auditing and Consulting Conflicts of interest: how can the provision of consulting and advisory services be consistent with the requirements of auditor independence? One of the key issues identified as a cause of the Enron scandal is that the company managed to provide misleading financial information to investors and analysts over a period of several years, indicating around $100 billion of annual revenues. However, once the accurate numbers emerged showing the state of the company’s balance sheet, lenders withdrew their funding; the SEC increased the pressure on the company; and the company went bankrupt in less than two months. Sloan et al (2002) argue that the only way to avoid such incidents happening is to discourage companies from producing dishonest numbers, whilst making auditors afraid of certifying anything which could be seen as misleading. In general, the principle of auditor independence should mean that auditors are vigorous and unrelenting in their verification of accounting data. However, in the case of Enron, the auditors: Arthur Andersen, were signing off significant amounts of accounting data from their own consulting arm, who were providing Enron with consulting and advisory services. As such, there was likely physical evidence that Arthur Andersen’s auditors ignored several material accounting violations caused by both Enron and Arthur Andersen’s consultants. Unfortunately, it is difficult to prove this evidence given that all documents related to Enron were shredded by the auditors as soon as the scandal came to light, making it difficult to be certain around the extent of the complicity or the conflicts caused by Arthur Andersen providing Enron with substantial amounts of consulting services, at the same time as signing off company accounts which were later found to be almost completely inaccurate (Sloan et al, 2002). As a result of this, the legislation governing publicly listed companies in the United States was rapidly tightened through the Sarbanes-Oxley, or SOX, Act; which was intended to boost investor confidence. This legislation was based on the argument that a stock market is formed from a collection of share issuing firms; individual and institutional investors; and a body of accountants, lawyers and analysts. As such, the SOX Act was intended to ensure that each of these groups regained their own confidence in the system, and also confidence in each other. As such, the Act focused on promoting transparency and understandable data from the viewpoint of the final users of accounting data, rather that the provider (Kalafut, 2003). The main method by which SOX attempts to minimise and avoid conflicts of interest within the firm is by requiring corporations to establish corporate auditing committees; which are responsible for dealing with the auditors. This is because, previously, if auditors had any queries around the content of the financial statements, they had to seek out the management personnel responsible for generating the data. This meant that the managers could potentially shape the auditor’s interpretation of the information, particularly if the auditing company were also providing consulting or advisory services as occurred at Enron. In such an instance, the advisory staff may well themselves have exerted influence over their own auditors to ensure that the information was treated in a way that is favourable to the consultants, and not in a way that provided a true representation of the actual situation and data. The audit committee is supposed to avoid this by ensuring that the auditors only communicate with the committee members, who are all independent from the management of the firm, and hence can look at any advisory services provided by the auditor with an independent and critical eye (Lansing and Grgunch, 2004). As a result, the act also recommends that one of the audit committee members should be a financial expert with a good knowledge of accounting principles and financial statements from a firm or firms in similar industries. This allows the committee to accurately discern the true nature of any financial instruments, such as the off balance sheet financing and other special purpose entities used by Enron to cover up its financial difficulties. This will also be vital if an auditing firm is providing significant non auditing services, as they may well use their auditing experience to advise their client on how best to structure their business to present it more favourably from an a ccounting point of view. Financial experts on the audit committee will have similar experience, and hence will be able to help the auditors make a fair assessment of the true nature of any creative accounting. The other main part of the SOX Act which is designed to minimise any conflicts between the provision of consulting services and advisory services is that the penalties for being caught have been increased dramatically. In particular, the Act has increased the penalties which any CEOs and CFOs found guilty of violating any provisions of the Act would face. As part of this, CEOs and CFOs now have to sign off on the audited accounts and other statements that their companies file with the SEC, and will thus be held responsible if they certify statements which contain any false or misleading information. CEOs and CFOs who do so could face fines of up to $5,000,000 and potentially imprisonment for up to 20 years. As such, this places a significant responsibility on CEOs and CFOs, who are typically the board members responsible for appointing auditors and any advisory services, to ensure that there is no conflict of interest between the auditing and advisory services provided. With all this regulation, one would expect that the disadvantages of auditors providing their audit clients with other services would be so great that many companies would not even consider it. However, it is important to note that there are some benefits which can be obtained within the current legal and regulatory framework. For one, Marks (2007) argues that auditors’ in depth knowledge of their clients’ and comparable firms’ accounts can allow them to advise firms on their governance processes, efficiency and other aspects of their financial performance and how to improve them. In addition, audit firms will be better able to advise firms how to legally avoid as much tax as possible, whilst avoiding anything which could be considered tax evasion. This is particularly important in the modern business world, where the removal of exchange controls and trade barriers makes tax avoidance more possible than ever before, but also provides significant potential for com panies to fall foul of one or more of the tax regimes in which they operate (Sikka and Hampton, 2005). This helps to explain why many auditing firms also have large tax practices, as well as advisory services. In contrast, the only real disadvantage of a company providing both audit and other services is the potential for regulatory violations and conflicts of interest. Of these, the potential regulatory violations were immediately seized on by the US Congress following the Enron scandal, as it emerged that Enron paid Arthur Andersen $25 million in auditing fees, but a further $23 million in fees for other consulting work. However, it was the potential for conflicts of interest which emerged as the strongest disadvantage, with many corporate boards worrying that continuing to buy consulting services and auditing services from the same firms would damage investor confidence, and lead to a drop in share prices (Kahn, 2002). As a result, of the Big Four accounting firms currently in the market: Deloitte, Ernst and Young, PWC and KPMG; PWC stopped providing consulting services to audit clients; Ernst and Young sold it consulting business and KPMG and Deloitte both divested of their consulting businesses throughout 2001 and 2002 (Kahn, 2002). This meant that none of the Big Four auditors, which together audited around 90% of the major companies in the US and UK, provided any substantial consulting services following the Enron scandal, although they did continue to provide tax and some transactions advisory services. However, by 2003 Deloitte had reversed its decision, and brought the consulting business back into the overall business, which then comprised auditing, tax accounting, corporate finance and consulting. This decision was taken in spite of industry concern around conflicts of interest and the provisions of the SOX Act, in the belief that Deloitte could provide its clients with the advantages of i ntegrated professional and accounting services, whilst avoiding any of the potential regulatory concerns (Bryan-Low, 2003). Indeed, five years after the Enron scandal, Accountancy (2006) reported that the majority of accountancy firms, particularly the Big Four firms, have begun offering a wider range of services, and that the boundaries between these services are blurred, with inconsistent levels of disclosure. For example, PWC details specific revenues for audit, accounting and tax; however it also includes ‘advisory services’ in its revenues as an umbrella term for consultancy, corporate finance, and corporate recovery services. Also, whilst KPMG details separate categories including corporate finance, forensic accounting, transaction services and risk advisory services, the ‘risk advisory’ services are effectively the same as the consulting work offered by other accounting firms (Accountancy, 2006). This indicates that, even if the regulatory conflicts can be completely resolved, it will be difficult for shareholders to assess the true nature of their auditor’s revenue s, and hence the potential for any damaging conflicts of interest. Unfortunately, future steps to address any issues as a result of this are likely to be hampered by the fact that SOX is already proving a significant regulatory burden to publicly listed companies in the United States. In addition, Fisher and Quick (2004) claim that the true problem is not the conflict between auditing and other services, but the fact that the Big Four accounting firms are so dominant, auditing all of the FTSE 100 companies in the UK. With there being no true competition to the Big Four amongst their main clients, the market has come to resemble and oligopoly, and with many senior accountants at clients coming from the Big Four firms, there is a danger that former accountants working in senior management may simply favour their alumni firms when choosing auditors. Whilst this should be mitigated by the presence of the audit committee, minimising the impact of this ‘old boys’ network’ amongst the major accounting firms would go a long way towards r educing any potential conflicts of interest, and increasing the scrutiny given to the provision of additional services, particularly amongst the Big Four. In conclusion, and as the Enron scandal demonstrated, whenever an auditor of a publicly listed company also obtains significant revenues from providing their client with additional services, there is always the potential for a conflict of interest. In Enron’s case, this led to Arthur Andersen covering up significant losses which ultimately caused Enron to go bankrupt. The SOX Act should help to reduce this, by enforcing the use of an audit committee to prevent such conflicts, and increasing the pressure on executives to ensure that accounting data is fair. However, most of the major accounting firms continue to provide these services, hence the potential for conflict of interest remains. Possibly the only way to avoid this would be to attempt to break up the dominance of the Big Four, and create a more competitive market where the top firms have a wider choice of auditors, and hence can hold these auditors to higher standards of quality and transparency. References Accountancy (2006) Blurred boundaries. Accountancy; Vol. 137, Issue 1355, p. 35. Bryan-Low, C. (2003) Deloitte Chief Wrestles to Get Consultants Back in Firm. Wall Street Journal Eastern Edition; Vol. 242, Issue 33, p. C1-C7. Fisher, L. and Quick, C. (2004) The Big Four old boys club. Accountancy; Vol. 133, Issue 1327, p. 29. Kahn, J. (2002) Deloitte restates its case. Fortune; Vol. 145, Issue 9, p. 64-69. Kalafut, P. C. (2003) Communicate Value to Boost Investor Confidence. Financial Executive; Vol. 19, Issue 5, p. 28-29. Lansing, P. and Grgunch, C. (2004) The Sarbanes-Oxley Act: New Securities Disclosure Requirements in the United States. International Journal of Management; Vol. 21, Issue 3, p. 292-299. Marks, N. (2007) Internal Audits of Governance. Internal Auditor; Vol. 64, Issue 6, p. 31-32. Sikka, P. and Hampton, M. P. (2005) The role of accountancy firms in tax avoidance: Some evidence and issues. Accounting Forum; Vol. 29, Issue 3, p. 325-343. Sloan, A. Isikoff, M. Hosenball, M. and Thomas, R. (2002) The Enron Effect. Newsweek; Vol. 139, Issue 4, p. 34.

Politics of the people Essay -- Analysis, South American Politics

Politics of the People touches on a multitude of topics discussed this term. The article brings to light the issues in South America. Specifically in the Amazon, surrounding big oil companies, the destruction of land and environment, and the destitution of the people of Ecuador and how the people and NGO's have taken action to fight it. In this territory of the Amazon according to Judith Kimerling, â€Å"the oil spills and contamination of this region of Ecuador equal or supersedes those of the 1989 Alaskan Exxon Valdez oil spill.†(81). What this means is that this area has been polluted greatly and since 1993 the inhabitants of this territory have been fighting big oil. The land is unusable with that level of pollution. This land has been taken over by OCP's which are large pipelines running through the land to transport oil, this is a fantastic example of the industrialization of a 3rd world country. An NGO by the name of Accion Ecologica was one of the groups that early on spoke out in recognition of the devastation happening to the land. The devastation of the land in Ecuador reminds me of a film about fracking I saw and how the people who lived on the land were the first to notice the problems with big companies taking over the natural resources. In the article they spoke of â€Å"large flames that soar through the sky, creating an immense heat and loud, searing noises.†(82). This is just one example of the inconvenience of the developing oil company in the Territory. Additionally the people live on this land have been speaking out and noting they are having health problems and that it is spreading to the animals, one man's home was destroyed by an explosion of a pipeline behind his home (82). Due to these extreme concerns ... ...with. Lastly the companies that go to these lesser countries to mass produce whether it be oil or denim do so because the laws are less strict and they see a loop-hole around taxes and fees and environmental laws. In the Texaco/Chevron case â€Å"Chevron's attorney argues that the local communities should blame their government†(90). I think that the people are already blaming their government but the at the end of the day the oil companies are to blame too. The goal of this whole ordeal was to â€Å"raise awareness among its partners about the struggles of other around the globe† (92). I would deem their goal as successful, and as oil companies continue to make mistakes whether it be bypassing human rights and environmental rights knowingly or just have neglected equipment and back up plans in case of a spill like in the gulf coast, the people of the world are aware now. Politics of the people Essay -- Analysis, South American Politics Politics of the People touches on a multitude of topics discussed this term. The article brings to light the issues in South America. Specifically in the Amazon, surrounding big oil companies, the destruction of land and environment, and the destitution of the people of Ecuador and how the people and NGO's have taken action to fight it. In this territory of the Amazon according to Judith Kimerling, â€Å"the oil spills and contamination of this region of Ecuador equal or supersedes those of the 1989 Alaskan Exxon Valdez oil spill.†(81). What this means is that this area has been polluted greatly and since 1993 the inhabitants of this territory have been fighting big oil. The land is unusable with that level of pollution. This land has been taken over by OCP's which are large pipelines running through the land to transport oil, this is a fantastic example of the industrialization of a 3rd world country. An NGO by the name of Accion Ecologica was one of the groups that early on spoke out in recognition of the devastation happening to the land. The devastation of the land in Ecuador reminds me of a film about fracking I saw and how the people who lived on the land were the first to notice the problems with big companies taking over the natural resources. In the article they spoke of â€Å"large flames that soar through the sky, creating an immense heat and loud, searing noises.†(82). This is just one example of the inconvenience of the developing oil company in the Territory. Additionally the people live on this land have been speaking out and noting they are having health problems and that it is spreading to the animals, one man's home was destroyed by an explosion of a pipeline behind his home (82). Due to these extreme concerns ... ...with. Lastly the companies that go to these lesser countries to mass produce whether it be oil or denim do so because the laws are less strict and they see a loop-hole around taxes and fees and environmental laws. In the Texaco/Chevron case â€Å"Chevron's attorney argues that the local communities should blame their government†(90). I think that the people are already blaming their government but the at the end of the day the oil companies are to blame too. The goal of this whole ordeal was to â€Å"raise awareness among its partners about the struggles of other around the globe† (92). I would deem their goal as successful, and as oil companies continue to make mistakes whether it be bypassing human rights and environmental rights knowingly or just have neglected equipment and back up plans in case of a spill like in the gulf coast, the people of the world are aware now.