In social networking sites, other than communicating with...

In social networking sites, other than communicating with existing friends, people can find and make friends with other people with similar interests or from the same school or company etc. Mobile social networking servicesto connect to their social communities with a mobile device, through one or more available mobile channels. Members share experiences, interests, opinions, presence information and personal content through their mobile devices. Mobile adds new capabilities to social networking, such as location-related services and new visualization mechanisms.A current trend for social networking websites, such as Facebookis to create mobile apps to give their users instant and real-time access from their device. Some person share†¦show more content†¦All major smartphone platforms, Android, BlackBerry,iPhone, Symbian and Windows Mobile, support development of third party applications[13]. Each platform provides its own approaches to application development and applicatio n level resource management. 1.1 Problem Outline In prior work, providing the privacy in mobile social networking sites, considered tools for protecting sensitive information in mobile social networks and testing methodology has used for better protection of sensitive information on social networks and provide the several ways for improve social network privacy. Unfortunately users have no control on sharing data outside their space that who can see their photo and who misuse of data. Now we are going to work on create the key generated work to give the better privacy in mobile social network. Through which users may be involved in the control of a large number of shared photos/data. We have faced many problems regarding social networking sites. In [5], present several of these privacy and security issues, along with our design and implementation of solutions for these issues. Location-based services to query local mobile devices for users’ social network information, without disclosing user identity or compromising users’ privacy and security. In this paper problem work in GPS, but some person not open our GPS so there are not share over location. In [8], the secure friend discovery process as a generalizedShow MoreRelated Social Networks Essay1380 Words   |  6 PagesOver the past decade the internet has become a important part of everyday life by people of all ages. The internet is used for a variety of purposes, such as finding information, buying and selling products, watching television shows, finding friendships and searching for entertainment, but the main use for the internet is communication. Three quarters of American adults have been online, with even more teens (93%). Almost all of those internet users say their main purpose for going online is forRead MoreSocial Networking Sites1614 Words   |  7 PagesSocial networking sites Online social networking site is a very common tool for communicating and socializing with each other. Nowadays, most of the adolescent like to use Facebook. There is a rapid growth of the number of user of social networking sites. According the recent research, Kreutz (2009) stated that â€Å"starting from 1997 to 2010 there are some 1.5 billion users of social networking websites† (p.222). This shows that how popular the social networking site is. Although many parents thinkRead MoreIs Social Networking Essential to Modern Life? Essay1043 Words   |  5 Pageswithout interactions between people. Breakthroughs in fields such as, medicine and space exploration are a result of thoughts of large groups of people uniting by communication. Beginning from an era of sending letters to ancient phones followed by emails and presently social networking [6]. Online social networking is the use of an Internet website that enables self -identify and connection with other members based on one or more elements of commonality [2]. Social networking is promptly dominating theRead MoreSocial Media And Its Impact On Society1563 Words   |  7 PagesSocial media has consumed our society. 47% of American adults used social networking sites in 2011 like Facebook, Myspace, and Twitter; up from 26% in 2008(quoted from procon.org) the aspects of social media both have a positive and negative impact on life. Social networking sites promote interaction with distant family and friends. Social networking sites can demonstrate opportunities to strengthen existing relationships and to develop new friendships as well. The downfall of social media sitesRead MoreSocial Media And Social Networking1489 Words   |  6 PagesWith technological advancements, social media has diversified the way news is distributed around the globe and how billions of people interact with each other. Close to 2.5 billion people will be part of social networking by year 2017. LinkedIn, founded in 2002, is one of the first websites to make a substantial move in the networking market. Since 2002, LinkedIn has grown to over 300 million users and is still growing. It is a place for job applicants to search for job positions by adding theirRead MoreEffects Of Social Networking On Children And Adults1267 Words   |  6 PagesSocial networking sites are largely used all across the globe. Being more accessible and reasonable, people rely on these sources to stay connected with their kiths and kins. Today, social networking sites have become a bandwagon, turning all other sources of media obsolete, as they are easy on the pocketbook and give freedom of speech to express one’s views. But, think about the negative impacts which social networking sites impose on children and adults. As everything has pros and cons, so doRead MoreThe Strength of Social Networking Sites Essay1476 Words   |  6 PagesCommunicating in today’s society has become a lot ea sier with social networking sites allowing us to communicate with people through technological devices. Facebook, being one of many social networking sites, allows people to connect with friends and family in our surroundings and across the seas. Originally, Facebook was started in a Harvard dorm room in 2003 by one of its students, Mark Zuckerburg. It began as a social network for Harvard students and then quickly expanded to universities acrossRead MoreIt Is Safe To Say That Social Media Has Enormously Impacted1735 Words   |  7 Pages It is safe to say that social media has enormously impacted and changed today’s society. Relationships in the workplace, school, and personal lives have been re-defined and shaped so much so, that individuals can even share their everyday life with whomever they please with the simple click of a button. If social networking if performed correctly, it can be a great tool in helping an individual stay connected with the people in their lives, get a job, or keep up on local events around town. ItRead MoreThe Basic Parameters Of Self Disclosure1094 Words   |  5 Pages1994, p.187). In other words, it is up to the speaker to decide what they do or do not wish to intentionally share about themselves, and who to share that information with; it is how you present yourself. The basic parameters of self-disclosure are outlined by Paul C. Cozby as (a) breadth or amount of information dis- closed, (b) depth or intimacy of information disclosed, and (c) duration or time spent describing each item of information. (1973, p. 75). The use of self-disclosure can increase the levelRead MoreUse of social media by college students5731 Words   |  23 PagesResearch Use of social media by college students: Relationship to communication and self-concept Megan Sponcil Youngstown State University Priscilla Gitimu Youngstown State University Abstract The purpose of this study was to examine social media use among college students and how it affects communication with others, and college students self-concept. In this study, students completed a questionnaire which assessed personal use of social media, communication skills with friends and family

Pen Biography Free Essays

The Pen Mortality is a fact of life for everyone and has been since Creation. As humans, we have the intelligence to realize and understand this because we possess the ability to reason and to learn. This ability, when combined with the presence of Life that keeps us in existence, beckons us to secure the future in some way and for some reason(s). We will write a custom essay sample on Pen Biography or any similar topic only for you Order Now We need not only the chance at life beyond our own which comes with the birth of our children, but also to leave our own names, our own ideas and beliefs secured onto something more solid than the spoken word yet not as heavy as stone tablets. In he arid, desert climates this came in the form of parchment . In locations with more water and vegetation, it came from the papyrus plant. But in either climate, something was needed to stain the language onto this new device. That something was the first pen. The Dawn of Pen-kind As early as 2,800 years before Christ, the pen was beginning to appear as a writing implement in the world. Its first form was that of a dried reed, its tip cut at an angle so to create a line of ink instead off blot. To write with it, simply dip the cut tip of the reed into an ink supply, then gently press the dipped tip against the paper . This was a simple meaner of writing that required raw materials ample in the environment. The degree of technology it used can be seen as only slightly higher than the scientific concept of the sharpened wedge (blade) used to cut an angle on the reed tip. The small effort needed to build a pen was far less than that of the ink needed. Nature grew the reed, humans merely plucked it from the ground and sliced off its bottom tip. During this period of Antiquity, the Egyptians had also constructed the Great Pyramids and the Sphinx. By no meaner was the pen as physically large and omelet a creation as the wonders of the world, which were constructed with the sole purpose of being the final resting-place of the Pharaoh. However, the reed pen had a much more profound, a much greater effect on the world and the path our present-day history took. There are no records to indicate any one person or group as the inventors of the pen. Rather, it is was a creation made to assist in the posterity of an Empire, and on that would effect all empires the earth would ever see. Israel, people of the Great WHY, the Creator, God, and one of the fiercest fighting people of the contemporary world, Egan their ascendancy into History by two stone tablets, engraved with the Ten Commandments by the hand of God. God can use stone without any trouble at all. He’s all-powerful. To us humans, however, stone can get both heavy and impractical. We have no omnipotent powers to create and create and create whole encyclopedias from stone by sheer thought. We have to sit down and chisel away for hours and ideal thing for humanity to use as a writing implement. Along the same lines of uselessness, Papyrus, though very much lighter and easier to store away, was really just some plant strips without the use of the pen. Thanks to the pen, however, the Israelites, as well as the rest of the writing world, have secured themselves with ink on the pages of History. This is evident in the nightstand drawer of Just about every motel room in America. The prime of life for the reed pen lasted until around the 6th century AD, where the earliest recorded reference to quill pens was made by Spanish theologian SST. Isadora of Seville . The quill is a flight feather off bird. It is made ready for writing by, like the reed pen, slicing of the tip at an angle so as to have a point for ink to bleed onto papyrus or parchment. Before the cutting, however, the quill must first be hardened y heating it or simply letting it dry. A special penknife was usually used in cutting the tip, but any sharp blade could do the Job. Writers using the quill often had to recur the tip so to maintain its edge. Though there is no rule depicting any species mandatory as the origin of the feather, goose, swan, crow, and (later) turkey were preferred because of both the size of the feathers and the abundance of birds to obtain them from. This new pen was the main writing utensil used in Europe for the next 1,300 years. Its affordability was great, and its use was limited only by the spread of literacy. (Incarnate 98) As writing increased, commerce began creating more documentation than the Church. Hence, so to save money and time, new, more durable writing tools were sought after. Horn, tortoiseshell, and even gemstones were tested, but steel was ultimately used as a replacement for the quill tip. (Incarnate 98) Such a precise steel structure as a pen was not easily manufactured. They did not become popular until about the 19th century when free public education for children became prevalent. (Incarnate 98) Through the years as civilization developed and education became noticed for the potential that it gives humanity. Writing, a prerequisite to any complex civilization, became emphasized in education, and the popularity of the skill of quill cutting began a speedy decline. In 1803, English engineer Bryan Domain became the first person to patent a steel pen. (Incarnate 98) This patenting marked the entry of the pen into commercialism as a product for sale. We, as materialistic beings, decided that it would be best for us to profit from the pen rather than from the education available with the use of it. In 1884, a New York insurance salesman, Lewis Waterman, patented the first fountain pen with its own internal reserve of ink. He fountain pen would gradually become the prominent writing instrument until it was replaced by the ballpoint pen Just after World War II. (Incarnate 98) In our unending human efforts to improve upon old ideas, the ballpoint pen was developed. This new device had several advantages over the other pens that had The ink was waterproof and almost unarguable; the pen could write on many more kinds of surfaces and could be held in almost any position for writing, and the pressure required to feed the ink was ideal for making carbon copies. The advent of this new device has had an incredible effect on the writing of history. When we look at what a rudimentary part of everyday life the pen plays in society, it’s hard to imagine life without it. Think about how often you pick up a pen and write something. Or, if you only type, consider that without a pen, the inventor would not have been able to put his thoughts for a typewriter, word processor or computer into a drawn plan, and, therefore, none would exist today. The same can be said for Just about every invention since the industrial revolution! Even as far back as Leonardo Dad Vinci, the pen had been used as a tool to expand the mind as well as secure the past. Inventors and dreamers scribbled away at drawings of such preposterous ideas to their contemporaries that we could not know of their attempts were it not for the pen. Dad Vine’s drawing of man, his helicopter, and other ideas of his could never have been know were it not for the pen. Likewise, computers today have their own version of the pen. The stylus and light pen have been used as interface systems to input information into computers for years. The pen is due thanks for that. If you want to say, â€Å"well, what about the pencil? † FORGET IT! The pencil wasn’t invented until around 1795 AD . The pen had already been around for centuries. In fact, it’s not unthinkable to imagine today’s world using much the same stone tablets as The Flintiness. The bottom line is this: without a written language that could easily be used to transmit information across both space and time, our society, our world, being the complex civilization that it is, would not have developed. Cities, schools, and everything we take for granted in or society would not exist. At best, we would be engraving cave walls with pictures or some basic language. We would not be the ever-increasing global community we are today. How to cite Pen Biography, Papers

Advantage of the Government Policy-Free-Samples-Myassignmenthelp

Questions: 1. What are three of the advantages Government policy had on labour demand and supply immigration policies have in this example? 2. Choose one current government policy relating to labour demand and supply. This policy should not be the same as the one mentioned in the text. Write a one page report outlining how the government policy affects labour demand and supply. Answers: 1.In case of the scenario of Monique Kamsma, three advantage of the government policy has been found. This includes: The Australian Government skilled migration policy resulted in resolution of the problem related to shortage of skilled labor. Local employers struggling to meet demands could hire temporary labor and fulfill their work priorities. Another advantage of the employer-sponsored temporary entry program was that it gave opportunity to people who had the skills but could not get good job opportunities. For instance, Monique was also struggling to get a job, however after getting employed by Universal Engineering Northern Territory on a temporary business visa, her life changed and she is contributing well to the Australian economy. Another benefit was such form of policies facilitated getting skilful employees who could inspire others and create a positive work environment. This is also evident from Moniques example as she acted as a role model in a predominantly male environment because of her welding skills. Hence, employees can make a mark in their career by showcasing some unique skill while being employed under the Australian Government policy. 2.The Australian Jobs guide is a policy or programme initiated by the Australian government to help job seekers explore variety of job options and training pathways to establish their career in Australia. This guide has been found very useful for candidates who are willing to get a successful job and understand the competitive nature of labor market. The initiative has helped resolve labor demand and supply issues by connecting skilled candidate to relevant job industries and meeting work-demand shortage. The Australia Job guide is updated every to give an overview about job skills and labor market conditions in Australia (Australian Government Department of Employment 2017). The current issue in labor market in Australia is that it has become very unpredictable and it is difficult to predict how changes in the market occur so quickly. The future of work is questioned because after the introduction of automation and robotics, the demand and positive of particular worker may become redundant (Hawthorne 2016). The role of Australia jobs in giving an overview about range of occupations in Australia has helped candidate to take better training in the subject of expertise as well as their aptitude to fare well in the future job condition. Hence, potential job candidates have become very competitive by the review of ideas provided in the Australian Jobs. Another Australian Government initiative implemented under the Australian Jobs program is the Youth Jobs Path Program. It provides the necessary support and knowledge to young people to gain relevant skills and work experience they need to get a job. Moreover, it also provides assistance to employers so that th ey can host internship placement. They encourage them to take young person on the job by giving initiative (Australian Government Department of Employment 2017).This program has been successful in changing the dynamics of labor market and supply in Australia and bringing highly qualified and skilled labor to the Australian job market. References Australian Government Department of Employment 2017. Australian Jobs 2017. Retrieved 10 December 2017, from https://docs.employment.gov.au/system/files/doc/other/australianjobs2017.pdf Hawthorne, L., 2016. Labour market outcomes for migrant professionals: Canada and Australia compared.

Step Recipe for Success free essay sample

I know the best way to grow our business is to climb with care and confidence. † †¢ With 1,240-plus Chick-fil-A restaurants in 38 states and Washington, D. C. , Chick-fil-A is the second-largest quick-service chicken restaurant chain in the nation, based on annual sales. 2. CREATE A â€Å"LOYALTY EFFECT† â€Å"Our people are the cornerstone of all that we do at Chick-fil-A. As a chain, we believe that attracting great people helps create an unforgettable experience for our customers. It requires a lot of time and effort to make sure you have the right people working the right jobs, but we believe this is time well spent. The bottom line is that our people, from our restaurant Operators to the team members they hire, enjoy their work. Fewer than five percent of our franchise Operators leave the chain in any given year. The more we can foster the feeling that we are a group of people working together, depending on each other, the more likely we are to be loyal to each other. We will write a custom essay sample on Step Recipe for Success or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Customer satisfaction is the payoff for spending the time to search for the best employees. Our restaurant team members have proven time and time again that going out of your way to make sure our customer has a pleasurable dining experience will build customer loyalty. †¢ â€Å"This loyalty effect, the full range of economic and human benefits that accrue to leaders who treat their customers, Operators, and employees in a manner worthy of their loyalty, is at the core of most of the truly successful growth companies in the world today. And there is no clearer case study of the loyalty effect than Chick-fil-A. † –Fred Reichheld, Harvard Business Review and author of The Loyalty Effect. Truett Cathy’s 5 Step Recipe for Business Success / Page 2 * Exerpts adapted from Truett Cathy’s Second Book: Eat Mor Chikin: Inspire More People (2002 Chick-fil-A, Inc. ) 3. NEVER LOSE A CUSTOMER â€Å"Ever since I was a teenager delivering newspapers (for seven straight years), I have tried not to lose a single customer. I treated each one like the most important person in the world and delivered each paper as if I were delivering it to the front door of the Governor’s mansion. The key to succeeding with a paper route and the restaurant business, I would later learn, is to take care of the customer. Whether on the paper route or in my restaurants, I have found that the most effective way of promoting my business didn’t cost me anything but a little kindness to my customers. †¢ In 1935, at age 14, Truett delivered the Atlanta Journal newspaper to residents of America’s first public housing project, Atlanta’s Techwood Homes and developed his â€Å"people first† business philosophy. Chick-fil-A’s commitment to this principle is reflected in its mission statement to â€Å"Be America’s Best Quick-Service Restaurant at Winning and Keeping Customers. † †¢ 4. PUT PRINCIPLES AND PEOPLE AHEAD OF PROFITS â€Å"I’d like to be remembered as one who kept my priorities in the right order. We live in a changing world, but we need to be reminded that the important things have not changed. I have always encouraged my restaurant Operators and team members to give back to the local community. We should be about more than just selling chicken, we should be a part of our customer’s lives and the communities in which we serve. † †¢ Through the WinShape Centre Foundation, Truett operates foster homes for more than 150 children and sponsors a summer camp for more than 1,800 children each year; in addition, he provides college scholarships for Chick-fil-A restaurant employees (more than $20 million awarded since 1973). Chick-fil-A partners with nearly 1,200 elementary schools nationwide by providing the Core Essentials Character Education Program, which teaches students one value trait each month. Additionally, Chick-fil-A restaurants are involved in the local community with activities such as blood drives, school fundraisers, family nights and children’s sports sponsorships. †¢ Truett Cathy’s 5 Step Recipe for Business Success / Page 3 5. CLOSED ON SUNDAY â€Å"I was not so committed to financial success that I was willing to abandon my principles and priorities. One of the most visible examples of this is our decision to close on Sunday. Our decision to close on Sunday was our way of honoring God and of directing our attention to things that mattered more than our business. † †¢ Chick-fil-A is the only major fast-food restaurant chain to be closed on Sundays, one of the busiest days of the week in the restaurant business. Despite being closed on Sundays, Truett Cathy has led Chick-fil-A on an unparalleled record of 38 consecutive years of sales increases, with its core free-standing restaurants achieving higher sales per unit in six days (with shorter operating hours) than most major chains in the industry.

U-Shaped Kitchen Layout Overview

U-Shaped Kitchen Layout Overview The U-shaped kitchen layout was developed based on decades of ergonomic research. Its useful and versatile, and while it can be adapted to any size kitchen, its most effective in larger spaces.   The configuration of U-shaped kitchens can vary according to the house size and the homeowners personal preference, but generally, youll find the cleaning zone (sink, dishwasher) on the external-facing wall, which sits in the lower curve or bottom of the U. The stove and oven typically will be located on one leg of the U, along with cabinets, drawers and other storage units. And usually,   youll find more cabinets, the refrigerator and other food storage areas like a pantry on the opposite wall.   Benefits of U-Shaped Kitchens A U-shaped kitchen typically has separate work zones for food prep, cooking, cleaning and in eat-in kitchens, a dining area.   Most U-shaped kitchens are configured with three adjacent walls, as opposed to other kitchen designs such as L-shaped or galley, which only use two walls. While both of these other designs have their pluses, ultimately a U-shaped kitchen provides the most counter space for work areas and storage of countertop appliances. A significant benefit of the U-shaped kitchen is the safety factor. The design doesnt allow for through traffic that might disrupt the work zones. Not only does this make the food prep and cooking process less chaotic, but it also helps prevent safety mishaps like spills. U-Shaped Kitchen Drawbacks While it has its advantages, the U-shaped kitchen does have its share of minuses, too. For the most part, its not efficient unless theres room in the center of the kitchen for an island. Without this feature, the two legs of the U may be too far apart to be practical.   And while its possible to have a U shape in a smaller kitchen, for it to be most efficient, the U-shaped kitchen needs to be at least 10 feet wide. Often in a U-shaped kitchen, the bottom corner cabinets can be difficult to access (although this may be remedied by using them to store items that are not frequently needed). U-Shaped Kitchen and Work Triangle Even when planning a U-shaped kitchen, however, most contractors or designers will recommend incorporating a kitchen work triangle. This design principle is based on the theory that placing the sink, refrigerator and cooktop or stove  in proximity to each other makes a kitchen most efficient. If the work areas are too far away from each other, the cook wastes steps while preparing a meal. If the  workspaces  are too close together, the kitchen winds up being too cramped.   While many designs still use the kitchen triangle, its become a bit outdated in the modern era. It was based on a model from the 1940s which presumed only one person prepared and cooked all the meals solo, but in modern  families,  this may not be the case. The  standard kitchen work triangle  is best placed along the base of the U unless a kitchen island is present. Then the island should house one of the three elements. If you place them too far away from each other, the theory goes, you waste a lot of steps while preparing a meal. If they are too close together, you end up with a cramped kitchen without adequate space to prepare and cook meals.

Best Guide for Selecting Topics for Exemplification Essays

Best Guide for Selecting Topics for Exemplification Essays Deciding the topic of a paper is the most critical stage in the whole process of writing. The entire paper depends upon the quality and adequacy of the topic. Probably you are having a problem deciding the topic of your paper. There’s nothing to worry about because we’re here for your assistance. The right topic truly captures the gist of a paper. It’s neither too long nor too short. Get a good idea of deciding a topic by reading our guidelines. We offer you good exemplification essay topics related to all sorts of areas. If you still require help, you can have a customized topic generated just for you by our experts. What Is an Exemplification Paper? Before getting into a discussion of the selection of topics, it’s customary to have a quick look into the concept of this kind of essay. The word ‘exemplify’ means to show or demonstrate. Therefore, the significance of examples in these essays is a lot. It’s essentially argumentative in tone and nature. The writer incorporates cases in it which validate an opinion. The arguments are supported and substantiated by concrete evidence and examples. Hence, the readers get a clear understanding of the viewpoint of the writer and also have reasons to believe in the information they are offered. Here are easy tips to get you started in the right direction: Provide correct details. Incorporate examples that suit the paper’s prime subject. Use a persuasive tone by using excellent examples and using logical writing. Distribute the arguments and examples throughout the essay so that each part has them. How to Decide the Topic for Your Paper – Expert Tips Many times, teachers provide students with topics for exemplification essay themselves. However, if you have to come up with a topic yourself, make sure that you have a good knowledge of your chosen topic and that you can easily grab evidence and facts in support of the points you will make in it. Remember that the real challenge of finding good examples lies ahead. So if you select a unique topic, the chances are that you’ll fail to find appropriate examples for it. Think deep while choosing your topics to write an exemplification essay on. Let’s suppose your teacher asks you to write a paper on an author. While you can choose any writers of your choice, try to select one for your paper who has written more books than others. This will make it easy for you to find relevant information and examples from the author’s books because of the simple reason that they will be plenty. Important points to consider while selecting the topic of your paper is: It shouldn’t be more than 70 characters in length – spaces included Avoid the use of punctuation in the topic Don’t use complicated words in the topic How to Write the Paper So It Attracts Readers The importance of best exemplification essay topics in improving the readership of essays cannot be overemphasized. But everything is not done only by selection of the correct topic – your starting section should have the pulling power in it as well. You can start the paper with a popular question or phrase to grab the attention of readers. You have to identify your target audience to come up with the best examples in your paper. Examples for a topic will be different for children audience as compared to those for an elderly audience without any change in the topic. Good behavior for a child may mean behaving well with parents and cleaning the teeth every day, but for an adult, you will exemplify good behavior as giving charities and donations, and consuming less natural resources. Here Are Some Interesting Exemplification Essay Topics You don’t just have to find a topic for the paper, and you also have to ensure that it’s interesting. The topic should have a wow factor so that it sparks interest in the audience. Here are some easy exemplification essay topics that have this quality: Teaching children manners – the fine line between parenting and harassing. No meal is free in this world. Why not immigrate to Canada? Are people from all races related? Why we need vacations Find the Best Exemplification Essay Topics for College Students Topics for essays at the college level have to be academically very strong. Essays contain strong arguments, and strong practical examples substantiate them. Some topics you can select from the following ones: Is social media a reliable source of information? Technology has changed education. Is polygamy ethically justifiable? Can teachers deter bullying and violence in schools? Should students be taught subjects of religion in schools? Can a strict vegan diet be nutritionally sufficient? Is plastic surgery a necessity or a luxury? As you may have noticed, the above good topics for an exemplification essay relate to different fields of knowledge. The best way to phrase a topic for this kind of paper is as a question. As you try to answer it in the paper, you discuss examples that justify your opinions. Get Our Guru to Devise a Fine Topic for You Have you found the topic you were looking for in the ones we have suggested? If not – don’t panic. Our experts are here to help you with the college exemplification essay topics. What subject, area, or field you want to choose the topic from? Let us know by filling out a simple form so that we can assign you one of our most talented writers. We devise good topics for essays all the time as we have over ten years of experience in this field. Fill out the form.

Planning of Instruction in a Systematic Way Assignment

Planning of Instruction in a Systematic Way - Assignment Example To guide them through the college application process and how the needy students can apply for aid. The supervisors must oversee this guidance and counselling process. After reviewing the learning objectives stated above, I have come to the conclusion that they are sound. This is because I am aiming to achieve specific objectives such as the learner acquiring skills and knowledge in writing college application letters and essays. The first objective, however, sounds a little subjective. After thinking about it critically, I have decided to change it from â€Å"Demonstrate knowledge of high school courses that prepare them for college† to â€Å"List at least five high school courses that prepare them for college.† I have arrived at this conclusion realizing that a learning objective should be measurable. When the students are asked to actually list those specific courses then the supervisors will be able to determine whether or not the learning objectives have been met. A colleague commented that my objectives are too few. Even though I am looking to have a full day’s training, I intend to have breaks in between (it is important that learners get time to have lunch and to interact with one another). In my experience as a teacher, I have learnt that students learn better when they get time to interact and discuss issues taught in class. I will also make a PowerPoint presentation in class. I will also show the students a video in class to further clarify the points presented in class. This is because students learn better when they get a chance to view real-life situations on video. It is important for me to establish whether or not the content taught in the classroom is effective. I would want those admitting these students to college to actually report that the students are able to enrol better after the guidance and counselling sessions. I am of the opinion that the best way to determine whether or not the sessions are successful is by conducting random interviews on campus to establish the level of success of these sessions.  Ã‚  

Sports and Entertainment Management Case Study Example | Topics and Well Written Essays - 750 words

Sports and Entertainment Management - Case Study Example Both companies had huge fixed costs to cover and working in their own capacities was proving insufficient to cover those costs. The decision to merge was brilliant as far as the financial performance is concerned. However, there were a myriad of issues to be dealt in this concern which were not easy to negotiate. Firstly, this was an undeniable fact that the two companies had been in a bitter competition over the past few years. There had been a feeling of animosity and it was not easy to get rid of it. Further, their policies and philosophies revolved around the same competition and their efforts had, so far, been largely oriented towards outdoing one another. Therefore, not only is there a need to merge their philosophies, there is also a need to create new philosophies according to which the amalgamated company was to work. However, the key personnel of both companies is mature enough to keep their eyes on the bigger picture. If the merger was the best solution to satisfy their pr ofit motive, they were prepared to go to the full distance. Secondly, Mark Redmond, the president and CEO of the new organization, has to make some big decisions regarding the staff. Redundant staff from both companies is to let go. At the same time, it is to be made sure that some of the staff, which is too essential to lose, is to be retained. It is natural in a merger that some employees prefer not to continue in the merged organization. It is probably because as soon as the news of a merger starts floating around, employees start a job search with more diligence than they normally do. Some of them even succeed in getting better job offers. There are certain employees that groom within a particular company and come to know about the operations of the company inside out. The element of acclimatization is too important to disregard. Such employees are too valuable to lose because new employees may come at the cost of valuable time. Further, it might take some additional cost to tra in the new employees. The merger in question is facing similar issues. They have to retain and integrate the personnel from the different companies. Integration is, of course, not an easy task either. The staffs had traditionally worked against each other and now they have to be harmonized. In this process, there is a great chance of losing momentum and having inconsistent standards. This in turn could have more adverse affects on the relationships with clients and the employees. Further complications arise when it comes to remunerations. While the remunerations at both companies for the respective staff were almost identical, XM Canada also had provisions for share ownership, options and change of control. This difference in the two companies was probably due to the fact that XM Canada was established as an independent company unlike SIRIUS Canada. This means that the remuneration scenario requires some serious decisions to create such a system in which all employees are remunerate d equally. Therefore, it can be seen that there are a lot of difficult things to manage during mergers. The companies in question belong to the field of radio broadcasting in Canada. They had significant differences in how they did their work. Their individual efforts had proved insufficient in the past and this is the primary reason of this merger. For instance, at XM Canada, the communication system was capable to develop the Canadian content for broadcast. On the other hand, SIRIUS Canada depended partly on Slaight Communications, who were also their investors, and partly on Canadian Broadcast Corporation for Canadian content. Further, XM Canada had developed and maintained its own communication and

Measurement Guidelines Essay Example for Free

Measurement Guidelines Essay Management guidelines must be developed to create a benchmark of expectations. â€Å"Without measuring the effectiveness of strategy on a timely basis, makes it not only difficult to determine alignment, management is always working with lagging information† (The Executive Corner, 2004). Each step of the final solution will be measured to meet the businesses needs. The human resources department will define three main competencies of each department within sixty days. In order to ensure effectiveness, the competencies will have to be approved and agreed on by the CEO and senior management. Once this phase is completed, the human resources department will commit to training managers on employee behaviors. To ensure training is successful, the managers are tested to assess material understanding. It is estimated that in a maximum of 90 days, Riordan should achieve a predetermined number company goals by their employees. Long-term effectiveness is measured by an employee surveys. A recommendation for an additional survey between 6-12 months for employees to complete will go out. This survey will look for feedback on new processes and the current development and training strategies. The employee turnover rate should be less than industry standards to achieve success. A last of measure of success will be tied to Riordan’s performance output. References The Executive Corner. (2004). Retrieved from http://www.businessbuilders.bz/archives/06-15-04.htm

Essay --

I chose to discuss clean eating for this assignment as I truly believe that nutrition is the cornerstone for good health. I believe this statement based on science and facts, and not what is trendy or currently being discussed during the evening news. Science has shown us that our bodies work on a cellular level, and if we feed those cells poorly in the forms of high-fat, high-calorie, processed foods, which offer no nutritional value, then the cells cannot do their jobs properly and have a negative impact on health. The term clean eating has different meanings to different people; however, all agree that at the heart of the phrase, it shows that people recognize that nutrition plays a vital part in health. So how and why does nutrition play a vital part in health? This paper will discuss the aspects. First, begin by eating whole foods. This one is pretty straightforward -- instead of a banana nut muffin, eat a banana and some nuts! The primary principle of eating clean is to replac e processed foods with fresh and natural foods. To me, this means foods that haven't had anything added to them, and haven't had anything valuable taken away. So, even if you're not growing quinoa in your back yard, you can buy this whole grain in the bulk section of your market, or in a box, where the only ingredient is quinoa, and only quinoa. That's a far cry from a refined grain, that's been stripped of its fiber-rich bran (outer skin) and nutritious germ (the inner part that sprouts into a new plant), bleached, and doctored up with preservatives. Let ingredients guide you I don't think it's realistic to never eat anything that comes out of a jar, box, or bag, but when you do, the very first thing a clean eater looks at is the ingredient list. ... ...l, the phrase "you are what you eat" is literally true, so being thoughtful about your food just makes sense. Nutrients create the foundation for the structure and function of every cell in your body, and because your body is in a continuous state of maintenance and repair, the health and functioning of your cells is directly determined by what you've been eating. Whole, natural foods provide the building blocks that go to work to uphold your muscles, bones, organs, immune system, and hormones. So cleaning up your diet is a lot like starting to build and support your body with the highest quality raw materials. For these reasons, I've seen a commitment to clean eating truly transform my clients' lives, from clearer, glowing skin and shinier hair to more energy, better mood and sleep quality, clearer thinking, less aches and pains, and even a greater sex drive.

The Impact of the End of the Cold War on Us Foreign Policy

Discuss the impact of the end of the Cold War on US foreign policy Introduction: When the world famous liberal thinker Francis Fukuyama in his masterpiece declared that we were witnessing the end of the history, he was greeting the new political structure and also the new international environment, which is peaceful[1]. However, developments that occurred after the collapse of the Soviet Union showed us that the dissolution of the Soviets was unexpected. The international society was not ready for peace and Fukuyama’s optimistic assumptions were far from becoming real. Moreover, the international society currently started to realise that the tension and the potential of mass destructive war during the Cold War era had provided a much more stable and securitize world order for any other periods of the history. Recent developments that occurred after 9/11 attacks showed us that the world is not much securer due to the characteristics of this new type of threat which is commonly known and referred as terrorism. As being the flagship of the Western powers during the Cold War, the US is facing with much more pressure than before. Post- Cold war developments proved that although the US has the leadership features and military superiority against conventional threats or in other words ‘known’ enemies, it is still lacking of showing the same attributes in the Post-cold War era. This paper is going to analyse the impact of the end of the Cold War on US foreign policy. In order to do it so, it will provide historic background information on Cold War era and also the developments occurred after. Later on this paper will focus on the shifts that occurred in the American foreign policy after the Cold War. Basics of the Cold War Policies: For almost five decades the Cold War was the main stage for the evolution of international relations. Many institutions, political or military organisations and even international norms and regulations of the Cold War are setting the base even for the modern day politics. Hence the legacy of the Cold War era is still shaping the political, economic and social relationships within, and also in between the states. Although there is no specific agreement between the historians on when it began, the Cold War is the name given to approximately 50 years long conflict between the Communist block led by Soviet Union and the Western nations led by United States of America. Cold War was a conflict, which did not include any direct military engagements between these two parties. On the other hand, it was fought by various types of means including diplomatic, economic and mostly by propaganda. In general basics of the Cold War era can be grouped under 4 categories. These are: 1) Bipolar System: The primary outcome of the Second World War probably was the emergence of two superpowers which created a new and never been before experienced system anytime in the history of international relations called bipolar system. A bipolar system includes two evenly matched powers in this case The US and the Soviet Union. Once allies during and opponents after the Second World War, these two victorious states have became the main actors of the world politics for over 50 years. 2) The US Foreign Policy of Containment: The Soviet Union and its supporters were declared as the enemy of the free world by the Western states mostly by the US during the Cold War. Although it has been argued that the first indications of hostility between these two states have emerged during The Yalta and Potsdam conferences[2], the first arguments on the soviet threat have taken place between the American decision makers in late 1940s[3]. The main idea during these arguments was focusing on the essential importance of containing the Soviets, both politically and geographically in order to save and protect the US interests in overseas. In his reply to the US Treasury Department, George Kennan a former American diplomat, mentioned the expansionist policies of the Soviets and suggested that the US should follow an active foreign policy approach in order to ‘contain’ the Soviets in its current (by late 40s) geographic borders[4]. In following years, when the Truman Doctrine came into action the idea of containment has also become one of the main strategies of the US against its opponent, the Soviets. 3) Crisis without Major Conflicts: Dissimilarity between the two blocs have produced a series of international crises during the Cold War such as the Soviets intervention in Germany/Berlin (1948), Korean War (1950-1953), Cuban Crisis (1962), Although both parties did not fight or exchange fire against each other. However, they did support the fighting groups and pick sides during these crises according to their national interests. 4) Second Strike Capability & Mutual Assured Destruction: Both superpowers of the Cold War era were also nuclear powers. They had highly effective and destructive nuclear weapons in their arsenal. Their nuclear capabilities were the main reason for the tension in the international society, during the Cold War. On the other hand, however this capability of theirs was also the reason why they were no major conflicts or military clashes between these super powers. Each party had the ability to respond to a nuclear attack with powerful nuclear retaliation against the attacking party[5]. This ability is called second-strike capability. Obviously as a result of this nuclear capacity both parties could have completely created a nuclear destruction not only for each other but also for the rest of the world as well[6]. That is why non- of the superpowers dared to attack the other one with its nuclear powers in order to eliminate the opposition, hostility, competition etc. The competition and increasing awareness on democratic rights did force the Soviets to stand back and make some major policy changes in 1980s. The Soviet Premier of the time Gorbachev tried to set some political and social reforms in the soviet society in order to ease the pressure and help Soviets to continue to survive in the international arena. Moreover, the Soviets did not only make shifts in their internal policies but also in their foreign policy understanding as well. For instance withdrawal from Afghanistan, signing of various nuclear deterrence agreements with multi parties including the US are some of the key changes that occurred in the 1980s. However, the reforms of Gorbachev did not prevent the Soviets to stop its collapse and eventually after a series of events in 1991 the Soviet Union formally announced its dissolution[7]. The First Ten Years: Although the indications were present well before the collapse of the Soviet Union, the world was not completely ready for the end of the Cold War. The US was left alone without any major balancing opponents. Furthermore, after the dissolution of the Soviets the numbers of newly established independent states have increased significantly. All these new states were lacking of self-governing capabilities and also the Western vision, which was the victorious ideology of the Cold war. Moreover, some researchers courageously support the idea that international environment during the Cold War was much more safer and less hazardous system for the global security issues. Historian Paul Dukes criticizes the former American decision makers of the Cold War for only â€Å"trying to save the day† but not working for the future[8]. He suggests that due to the lack of long-term policies of the US administrators, the world had to face with too many new issues and problems at the same time with of the Cold War[9]. If we generalize the facts before we start analysing the American foreign policy approach to the end of the Cold War, we can see that there are now much more various types of threats then it used to be. The lack of long-term policies has got the world into an uncertainty. Not only the US but also most of the states got caught out without any preparation to the circumstances of the end of the Cold War. That is way the first decade after the Cold War had a crucial importance for the US to establish, promote and also to maintain its supremacy and leadership around the world. We have seen the effects of the reforms occurred during the 1980s in the Soviet Union on the previous chapters. When these reforms combined with the ne Soviet policy of compromising have eased the tension and created a new dialogue between two superpowers. The first real challenge of the post-Cold War era was the Gulf War. Despite its historic connections in the UN Security Council meeting the Soviets (later Russian Federation) agreed to take economic sanctions against Iraq[10]. Although it seemed like the first positive international attitude towards a multi polar political system, the US policy makers misinterpreted the facts and started to crate a hegemonic power. The first real post-Cold War indication for America’s attempts to build a hegemonic power is the so-called New World Order (NWO) doctrine of the Senior Bush’s administration. The NOW came as a response from the US after the invasion of Kuwait by Iraqi military forces[11]. On September 11, 1990 former US president G. H. Bush addressed the nation prior to a joint session of Congress and underlined the ideals that the US is willing to fight for[12]. Some of the points that Bush underlined are: ? A new structure of international system based on international law and norms under the leadership of the West (particularly the US) ? International cooperation on the issues of nuclear disarmament and the promotion of collective peace ? An integrated international financial structure International cooperation on regional issues. In other words lesser sovereignty and much more international/humanitarian interventions[13]. Bush’s NWO have been criticised by various social scientists. In his 1992 article Joseph Nye categorises the NWO as a traditionally realist documentation, due to key points that was emphasised in it such as the leadership of the US [14]. Howev er, another political scientist Freedman argues that the NWO gives special importance to the UN and other multinational institutions and that is why it should be seen as a statement of liberalism and also the promotion of liberal values and norms[15]. No matter whose opinion is correct, Bush’s NWO is a fine statement of the US foreign policy makers on the Western leadership in the world politics. There is a significant increase on the numbers of US supported ‘humanitarian interventions’ since the end of the Cold War. One of the main reasons for this suitable environment for humanitarian intervention is the emergence of the newly established former communist states. Since the declaration of the NWO the US got more involved in world politics not only under the Bush administration but also under Bush’s successors. Many of these humanitarian interventions, took place under the president Clinton’s administration especially in the Balkans. In order to understand the logic of these interventions it is essential to point out the main focuses of the Clinton administration. A few weeks after he took the office President Clinton mentioned the new challenges of the post-Cold War world on a speech at the American University. These challenges and goals are: ? â€Å"To restore the American economy to good health; ? to increase the importance attached to trade and open markets for American business; to help the developing countries grow faster; ? to promote democracy in Russia and elsewhere; ? to demonstrate US leadership in the global economy[16]† The former communist states experienced series of problems during their transition periods. They not only suffered from disintegration but also they were also â€Å"forced to redefine their national interest and roles in the light of the radical c hange in the international balance of power†[17]. As a consequence of establishing a sovereign nation state, especially in the Balkans, nationalistic movements grew and tuned into violent acts. The lack of an opposing superpower helped the US to carry out the flag and start creating its global leadership. The US and its Northern Atlantic allies lunched series of military and civilian actions in order to ease the violence especially in the Balkans. During the Clinton administration US led coalition forces carried out more than 20 military missions in Yugoslavia to put an end to the ongoing violence. Main critics for the US supported missions came from a very familiar place. Although NATO eased the tension in the Balkans with its operations, the Russia was critical of the NATO operations in the Balkans. Russia prepared a resolution proposal to the UN Security Council to condemn NATO actions in Yugoslavia, though, the proposal was defeated 12-3 during the Security Council meeting, with only Russia, Namibia and China voting in favor of the resolution while NATO member countries along with the temporary members of the Security Council voted against it[18]. Hence, in general due to the sudden changes in the world politics it can be assumed that the uncertain environment and the need of a leading power led the international society to show full support on the US policies and foreign actions. Post-post Cold War? : The tragic events of the September 11, 2001did not create a new era such as post-post Cold War. However, they did assist to end a decade of positivity[19]. The attacks have generated a new era and a dimension not only for the US policies but also for the rest of the world as well specifically on the issues of global security. Although the G. W. Bush administration got the full support of international society after the attacks and even during the Afghanistan intervention, with the start of the campaign against Iraq and Saddam Hussein regime the US started to lose its supporters. The US lost its soft power over the other states and even after President Obama took the office in 2008 elections it looks like the decline will continue. Conclusion: Since the declaration of the Truman Doctrine until the collapse of the Soviet Union, the tension between two major blocks led to many crucial events, which have changed the context of the international relations and also re-framed the understanding of the world politics. The effects of these major events, which occurred during the Cold War, are traceable in contemporary world politics and also in the working structure of today's international society. On the other hand, it should be noted that no matter how important are these Cold War based policies, the collapse of the Soviet Union has brought up a new dimension to the international relations. In general the international society faced with new radical changes with the end of the Cold War. The World has seen the implementation of various types of new policy changes in both Western and Eastern blocks. For example instead of fighting with communism the US changed its role as the promoter and the fighter of the democracy and also the global security[20]. Furthermore, the former communist states focused and forced to rethink on issues of transition and liberalisation as well[21]. The US leadership started to lose its connective power within the first decade of the post 9/11 era. Unfortunately the Bush administration misread the consequences of both post-Cold War and also September 11 attacks. The administration acted much more unilaterally then its predecessor and also its successor. The support on the US supremacy/ leadership will continue to decline unless the US foreign policy makers start to interpreting correctly the current world system. The World is no longer a secure place. International cooperation and partnership is an essential element in order to fill in the vacuum that created after the Cold War. Reference List Cameron, F US Foreign Policy after the Cold War, Routledge, Second Edition, 2006 Crockatt, R ‘The end of the cold war’, in J Baylis & S Smith (eds), The Globalization of World Politics, Oxford Press, Second Edition, 2001 Dukes, P ‘A long view of the cold war’, History Today, vol. 51, issue. 1, 2006, retrieved on 20 September 2011, Evans, G & Newnham, J The Penguin Dictionary of International Relations, Penguin, 1998 Freedman, L ‘ Order and Disorder in the new world’, Foreign Affairs, Winter 1992 [22] Fukuyama, F ‘The end of history’, in G Tuthail & S Dalby(eds), The Geopolitics Reader, Routledge, Second Edition, 2006 Hass, R. N. ‘Defining U. S. foreign policy in a post cold war world’, The DISAM Journal, Fall 2002/Winter 2003 Kennan, G. F Memoirs 1925-1950, Pantheon, 1983 Kessler, B. R ‘ Bush’s new world order: The meaning behind the words’, Air Command and Staff Collage, ACSC Research Department NSW, 1997 Mingst, K Essentials of international Relations, Norton & Company, Second Edition, 2003 Nye, J. S ‘What new world order? Foreign Affairs, Spring 1992 Petherick C. J, ‘Bush announces new world financial order’, American Free Press, December 2008, retrieved on 21 September 2011, Sokoloski, H. D Getting MAD: Nuclear Mutual Assured Destruction, Its Origins and Practice, Strategic Studies Institute, November 2004 ‘T he Yalta and Potsdam conferences’, BBC UK, retrieved on 20 September 2011, ‘Union of Soviet Socialist Republics’, Encyclopedia Britannica, retrieved on 21 September 2011, Williams, I ‘Balkan crisis report: The UN’s surprising support’, Institute for War and Peace, 19 April 1999, retrieved on 21 September 2011, ———————– 1] Fukuyama, F ‘The end of history’, in G Tuthail & S Dalby(eds), The Geopolitics Reader, Routledge, Second Edition, 2006, pp. 107 – 114 [2] ‘The Yalta and Potsdam conferences’, BBC UK, retrieved on 20 September 2011, [3] Mingst, K Essentials of international Relations, Norton & Company, Second Edition, 2003, p. 40 [4] Kennan, G. F Memoirs 1925-1950, Pantheon, 1983, p. 356 [5] Evans, G & Newnham, J The Penguin Dictionary of International Relations, Penguin, 1998, p. 487 [6] Sokoloski, H. D Getting MAD: Nuclear Mutual Assured Destruction, Its Origins and Practice, Strategic Studies Institute, November 2004, p. 5 [7] ‘Union of Soviet Socialist Republics’, Encyclopedia Britannica, retrieved on 21 September 2011, [8] Dukes, P ‘A long view of the cold war’, History Today, vol. 51, issue. 1, 2006, retrieved on 20 September 2011, [9] ibid. [10] ibid. [11] Mingst. op. cit. , p. 54 [12] Petherick C. J, ‘Bush announces new world financial order’, American Free Press, December 2008, retrieved on 21 September 2011, [13] Kessler, B. R ‘ Bush’s new world order: The meaning behind the words’, Air Command and Staff Collage, ACSC Research Department NSW, 1997, pp. 2-4 [14] Nye, J. S ‘What new world order? ’ Foreign Affairs, Spring 1992, p. 84 [15] Freedman, L Order and Disorder in the new world’, Foreign Affairs, Winter 1992, p. 22 [16] Cameron, F US Foreign Policy after the Cold War, Routledge, Second Edition, 2006, p. 19 [17] Crockatt, R ‘The end of the cold war’, in J Baylis & S Smith (eds), The Globalization of World Politics, Oxford Press, Second Edition, 2001, p. 93 [18] Williams, I ‘Balkan crisis report: The UN’s surprising support’, Institute for War and Peace, 19 April 1999, retrieved on 21 September 2011, [19] Hass, R. N. ‘Defining U. S. foreign policy in a post cold war world’, The DISAM Journal, Fall 2002/Winter 2003, p. 31 [20] Crockatt, op. cit. p. 93 [21] ibid.

J.L. Mackie

J. L Mackie Introduction Mackie’s argument The proposed solution to be discussed and Mackie’s response to it is the claim that ‘evil is due to human free will’ and as such it cannot be attributed to God. Evil should instead be attributed to the free actions of individuals, the power of which has been endowed upon them by God. While it is acknowledged that there exists evil in the world, as a result of some human free will, it is claimed that freedom of will is a more valuable good than any resultant evil. Through God allowing such freedom, He has satisfied His ‘wholly good’ requirement. Creating men who always choose good Mackie’s first criticism of this solution is that if God was omnipotent and he created men so that they would favour choosing good over evil, why did he not create them such that they would always choose good? The obvious response to this claim is that to constrain man’s actions in such a way is to critically undermine freedom of the will; to demand that man always choose one way whether it be in the promotion of good or evil is still to control his will and deprive him of his freedom and autonomy. Paradox of Omnipotence Adequate solution For Mackie, an adequate solution is one that if adopted the initial problem does not arise for you, however the solution may have raised other problems. The only discussed solution that does not hold God responsible for evil in the world is the compatibilist approach to free will. Upon formulating this solution the two major issues are on the interpretation of omnipotence and freedom. Omnipotence has been revealed to be an almost meaningless term by way of the paradoxes that it gives rise to, such as the ability or inability of an omnipotent God to make rules or animals that restrict its own powers. The interpretation discussed and ultimately the proposal that gave rise to a compatibilist approach was that proposed by Mackie and so there is little that he could criticise about this part of the argument. Conclusion Mackie’s argument that God could have made men always choose good undermines the most valuable good which is freedom of the will. His claim that this implies that it must then be a logical necessity for man to choose wrong instead of good is not accurate, for it is sufficient to be a logical possibility for man to choose wrong. On this interpretation freedom is maintained, however the strongest objection arises with the omnipotence paradox. A resolution for this paradox can be reached using Mackie’s dichotomy of omnipotence. The resulting solution maintains God’s omnipotence and man’s free will and while there exist some issues as to the credibility of this interpretation of freedom, as described from a compatibilist perspective, these are ‘other problems’ and as such the solution can be classified as an adequate one.

Algae derived biofuel

Algae derived biofuel Abstract The first section of the paper focuses on a background or historical context of algae derived fuels for aviation. It was found that the technology is relatively new. Tests have been done by several aviation firms but no fleet is powered by the fuel. After coverage of developments in the sector, the advantages and limitations of the fuel source were identified.Advertising We will write a custom research paper sample on Algae derived biofuel specifically for you for only $16.05 $11/page Learn More Advantages include low greenhouse emission, similarity to conventional jet fuel and no competition with food. Limitations include poor commercialization, lack of incentives and costliness. Thereafter, some recommendations were made on how to make this technology viable. They included private-public sector collaboration, improvement of the production process, government investment, sensitization of the masses and mobilization of stakeholders for standardizati on. Introduction Concerns about the rate of green house gas emissions necessitate the shift to more sustainable fuels. Algae-derived jet fuels have been suggested as possible solutions to this problem. However, most producers are still at the research phase of the product life cycle. It is, therefore, necessary to analyze the past and present trends in order to identify future possibilities. Methodology The study involved secondary research where journals, books and newspaper reports on the subject matter were collected. In this analysis the need for using the fuel was one of the topics identified. Furthermore, a historical analysis of the development of this fuel in the aviation industry was done. Thereafter, some articles were collected on adoption of the fuel in various industries presently. The disadvantages and advantages of the fuel were examined. Finally, an analysis of findings was done in order to make a forecast on future developments. Findings Historical context The aviat ion industry is one of heaviest sources of pollution in the world. Statistics indicate that for every fifty units of greenhouse gas generated on the earth, one unit will come from the aviation sector. This number may increase to 1.5 units in the next half a century. Consequently, sustainable and effective ways of dealing with this high carbon footprint are necessary.Advertising Looking for research paper on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Numerous scientists have already responded to this need through a myriad of innovations. Some of them have suggested the use of biodiesel, but its propensity to solidify in cold conditions makes it untenable (Shirvani et al. 2011). Others have suggested the use of FT SPK, which involves the use of solid biomass to generate oil through a process known as pyrolysis. The product is then transformed into the synthetic paraffinic form of kerosene that is used in ai rplanes. The major problem with this approach is that it is quite resource consuming. Firms also have the option of using oil from algae in order to create synthetic kerosene through a process of hydro processing (Agricultural Research and Cooperative Extension 2012). The latter approach is the focus of the paper. Algae-derived fuels have gained popularity in the late 2000s. However, most research on them started in the 1990s. During the year 2008, several aviation stakeholders such as the Boeing, Virgin Atlantic, and Air New Zealand formed the Algal Biomass Organization. In January 2009, Continental Airlines tested the first commercial jet using a blend of algae-derived fuels. At the time, a 50-50 combination of the conventional fuel and algae biofuel was used (Kyriakos 2012). In July 2010, the first plane to be powered by 100% algae-derived biofuel was flown by Airbus maker-EADS. The demonstration was done in Berlin and then England. It was found that the fuel was more efficient t han the conventional ones. About fifty percent less fuel was needed compared to a petroleum-derived fuel. Even the unwanted emissions were drastically reduced. The company estimated that eight times as much greenhouse gases are produced by conventionally-powered aircrafts. In September 2010, Exelon Corporation worked on a new method of algae production that could be sustained even during cold temperatures. In June 2011, Honeywell, which specializes in the production of jet fuel from algae, tested a Gulftstream jet using a blend of the algae fuel as well as petrol in an equal ratio. The aircraft belonged to the US military and thus demonstrated that this government had faith in the possibilities of the fuel. Even the Navy in the US powered a helicopter for the first time with a blend of algae biofuel. It was reported that the aircraft was just as efficient as a conventionally-powered aircraft (Goldenberg 2010|). During the month of October, an organization known as Pond Biofeuls Inc. found a way of growing algae from cement plant emissions. However, the quantities were still minimal in number.Advertising We will write a custom research paper sample on Algae derived biofuel specifically for you for only $16.05 $11/page Learn More In November 2011, another Aircraft departed from a city in the US (Houston) to another – Chicago. In the first month of 2012, an organization known as VG Energy discovered a new method of producing algae that could increase the amount of oil that it produces by 700%. Current uses (benefits and limitations) The most promising aspect of algae-derived biofuel is their environmental sustainability. Aviation companies that belong to sustainability associations often have to follow certain criteria before adopting a fuel as an alternative. The source of the fuel should not cause pressure in food production. Oils derived from corn or other food products are deemed unsustainable because they lead to competition between humans who need the seed for food and those who want to make fuel out of it (Scott et al. 2010). Algae-derived fuels do not threaten food production because human beings do not eat algae. In addition to competition for food, the plant source of the biofuel ought not to use up land for farming. If a plant needs to be grown in the same way as other food crops, then it may use up a lot of land and prompt residents to practice deforestation. Once again, algae-derived biofuels do not have this quality because they are not grown on land. Most of them can be cultivated in salty water or even polluted water, yet they can yield as much as two hundred percent more oil than soybeans. Therefore, they will not cause depletion of natural resources like forests or water. Lastly, sustainable fuel should not lead to high amounts of carbon emissions in the air. The carbon lifecycle of the product needs to reduce greenhouse gases in the atmosphere; otherwise, the fuel would not be environmenta l friendly. This trait is quite true for the fuels from algae; it minimizes the availability of greenhouse gases by 50% (MIT 2012). In order to use a substance as a sustainable fuel, it must possess certain chemical characteristics that make it suitable for this purpose. The chemical composition of the product should allow it to be mixed with normal fuel for use. Jet fuel ought to have high tolerance for extremely hot and cold weather; this is true for algae-derived fuels.Advertising Looking for research paper on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More That requirement means that automotive derived alternatives cannot be suitable for aviation. The algae-derived fuels clearly fit this description. The sustainable fuels also need to be similar to conventional jet fuels in order to minimize the need for aircraft adaptation of the engines, which is another quality that the fuel under analysis possesses. Despite these tests, even on commercial airlines, most companies are yet to treat algae-derived biofuel as a reliable source of fuel. In fact, most research organizations are still working on ways of producing the algae at a large scale. Most organizations working on the technology are in educational or research institutions. The University of London and Cambridge are some of the many institutions researching on sustainable mechanisms for producing algae. Therefore, the reliability of the fuel is still questionable. For effective use of the technology, aviation companies need to take advantage of incentives offered for use of an altern ative fuel. Currently, some governments have given their aviation companies reprieve by providing incentives. In the United States, the government has passed a law that allows aviation firms to buy alternative fuels, including algae-derived ones, at fair prices. These benefits are accorded to members of the Renewable Fuel Standard group. However, several other countries do not possess such incentives thus making it difficult to try out algae fuels (Hartman 2008). The nature of business is also minimizing the adoption of this fuel commercially. Using biofuels in aircrafts is an expensive practice because one has to pay more per unit of fuel consumed. These high prices have dampened demand for the product. Investors, in turn, have avoided the product because it may be considered as a high-risk venture. Furthermore, whenever a technology is in its early stages of discovery, many investors tend to refrain from it until it picks up. Government bodies can come in and provide incentives fo r the use of the product. However, because only a small portion of these subsidies and deductions exist in aviation, then adoption of the technology may take long (Yang et al. 2010). Discussion Politics will play a large role in the adoption and use of algae-derived biofuels. The international business environment is not suitable for the use of these fuels unless governments step in and change the way things are done. Governments can collaborate with other sustainably oriented countries in order to create standards for the use of algae-derived fuels. The European Union has already started working on this aspect. Other countries, including Australia need to follow suit; otherwise, the adoption of the technology will continue to take too long. Additionally, governments can create incentives for the use of these fuels, and that would encourage more companies to use it. Governments also have the power to invest in this emerging technology. They can empower businesses who may want to sta rt with demonstration plants. Governments should try as much possible to treat algae-derived biofeuls as other fuels used on land transport. That would imply that the product is being taken seriously. People would invest in it and thus develop it. As the case is now, people still think of the technology as a reserve for wealthy aviation firms with extra amounts of money to spare (Greenwell 2010). Conventional jet fuel is sourced from firms that have well established production facilities. Since these companies have been in the industry for so long, they often take advantage of economies of scale and thus make their products affordable. Furthermore, they are easily accessible to aviation firms because they have an expansive distribution network. However, this is not true for algae-derived products. Few companies have large production facilities that can accommodate an increase in demand. Additionally, these organizations do not have a vast distribution network thus making it difficul t for customers to rely on their prompt response when in need of fuel. In order to match current demand levels of conventional jet fuels, companies should invest as much as $15 billion dollars in the new technology. Clearly, this is a large sum of money and few companies are yet to make such a commitment. Few partnerships exist between the government and public sector thus implying that all the opportunities available for the development of this technology are not being exploited fully (Teixera 2012). Conclusion Algae- derived jet fuels are quite promising because they provide an answer to most of the problems created by other biomass derived products. Not only are there no threats to food security or land resources from algae, but it easily blends with conventional fuels thus eliminating the need to change aircraft parts before use. However, the major problem with this fuel is that it is still in its early stages of development. No company has a distribution network that can sustai n the commercial production of the same. Few government incentives exist to encourage investment in the technology. Additionally, stakeholders are not cooperating or sharing resources in order to make the development even more promising. Unless these flaws are corrected, then prospects for commercialization of algae-derived jet fuels still remain slim. Recommendations The first approach that companies need to embrace is research and development. More should be done in order to ensure that commercialization of the fuel occurs. Firms have already discovered effective sources of algae feed stocks. Now they need to work on the refining process so as to convert it into a large scale endeavor. Since algae-derived fuels are new technologies, then governments should try to reduce risks in investing in this sector through public-private sector collaborations. There is a need for incentives that would encourage airlines to use the product. Investments and collaborations should be done in orde r to encourage creation of a clear network. Countries should mobilize other nations and convince them to join algae sustainability groups. This would cause them to commit to certain standards and thus develop the sector. Lastly, stakeholders ought to be empowered about the importance of algae-derived jet fuels. If they can understand the groundbreaking advantages that emanate from the technology, then they may become participants in its development. References Agricultural Research and Cooperative Extension 2012, ‘Renewable and alternative energy fact sheet’, Pennsylvania State College of Agricultural Science, 7 March, pp. 15-22. Goldenberg, S 2010, ‘Algae to solve the Pentagon’s problem of jet fuel’, The Guardian, 13 February, pp 8. Greenwell, M 2010, ‘Placing microalgae on the biofuels priority list: A review of the technological challenges’, Interface, vol. 7 no. 46, pp. 703-726. Hartman, E 2008, ‘A promising oil alternative: Al gae energy’, The Washington Post, 6 January, pp. 5. Kyriakos, M 2012, ‘High biofuel blends in aviation’, Official Journal of the European Union, no. S111, pp. 5. MIT 2012, Technical report: near term feasibility of alternative jet fuels, RAND, Massachusetts. Scott, S, Davey, M, Dennis, J, Howe, C, Horst, I, Smith, A, Lea-Smith, D 2010, ‘Biodiesel from Algae: challenges and prospects’, Current Opinions in Biotechnology, vol. 21 no. 3, pp 277-286. Shirvani, T, Yan, X, Inderwildi, O, Edwards, P King, D 2011, ‘Life cycle energy and greenhouse gas analysis for algae-derived biodiesel’, Energy and Environmental Science, vol. 4 no. 10, pp 377. Teixera, R 2012, ‘Energy efficient extraction of fuel and chemical feed stocks from algae’, Green Chemistry, vol. 14 no.2, pp. 419-427. Yang, J, Ming, X, Zhang, X, Qiang, H, Sommerfeld, M Chen, Y 2010, ‘Life cycle analysis on biodiesel production from microalgae’, Bioresources Technology, vol. 10, pp 1016.

Business Law Essay Example for Free (#18)

Business Law Essay Consideration is an essential element of a valid contract. The four main ingredient of a contract is the offer, the acceptance, the consideration and the intention to create legal relation. Consideration refers to what one party to an agreement is giving or promising in exchange for what is being given or promised by the other contracting party. There are certain rules that govern a valid contract.The issue in the case is whether the agreement was legally binding upon Dream Design or whether it failed for want of consideration. If the promise merely fulfils an existing contractual duty to the promisor, he does not provide consideration to buy the buy promisor’s promise. The baskets were to be delivered by A and a rate was agreed upon between the party. After the first delivery A demanded more money from K before making any further deliveries to W. K unwillingly agreed to pay the extra money and A continued with the delivery. Later on K refused to pay the extra money to A and A sued K. It was held that A had not given consideration to K to buy K’s promise of extra money. A could not say that making the delivery was the consideration, as A was contractually bound to make these deliveries under the original contract. With the case of Dream Design the consideration will not be sufficient where a contractually duty already exist. The fact is that Parma Steel and Dream Design agreed on a written contract dated October 22, 2009 for the supply of fabricated steel at a cost of $165 per ton for â€Å"Grade60,000 and $156 per ton for â€Å"Hard Grade. † In this case Parma Steel could not say that making the deliveries was the consideration, as Parma Steel was already contractually bound to make these deliveries under t he original contract. According to Tucker J. there was no consideration for the new agreement. The plaintiff was already obliged to deliver the defendant goods at the rates agreed under the terms of the original agreement. The facts constituted economic duress but the court has to refuse to enforce the new agreement for the increase in the prices or the higher charges as it lacked any fresh consideration from the purchaser, Dream Design. The supplier, Parma Steel claim for the outstanding balance has to be dismissed. Business Law. (2018, Oct 18).

Leadership, Innovation and Change Essay Example | Topics and Well Written Essays - 2500 words

Leadership, Innovation and Change - Essay Example The paper tells that the roles played by top leaders are fundamental in determining the market position of a company’s product. Considering the fact that top leaders are involved in the development of both corporate and business strategies, their ability to influence market performance cannot be ignored. Whereas there is evidence that leaders and their leadership style can have an impact on the market performance of the company, it is not clear the level of impact involved. Researchers have sought to analyze whether the influence of leaders is an extremely significant contribution to the market performance of a company or whether the critical importance of other factors supersedes the role of leaders. The top leadership in any organization indulges in active planning and development of the leadership strategy, corporate strategy, and the business strategy. The development of these strategies depends on the leaders understanding of the potential strengths and the weaknesses of the company as well as a critical analysis of the possible threats and opportunities. The role of strategic planning is basically to ensure that a company has in place initiatives that promote and utilize its strengths and opportunities while taking measures of handling threats and minimizing the weaknesses. Such strategic planning is impossible if top leaders do not understand both the internal and external environment of the organization. Leaders face the compulsion of ensuring that strategic planning brings together different departments in an appropriate response to both external and internal factors. Moreover, leaders need to be informed on different issues regarding the industry they operate in. They need to understand the ensuing trends and be able to predict what the future holds.

Retail management case study Essay Example | Topics and Well Written Essays - 500 words

Retail management case study - Essay Example With the help of Simon’s decision-making structure one can examine the decision making process. Also, included in the model is the time and cost savings of the customers. The satisfaction levels can also be measured with this model. Apart from the design and choice factors the consumers also give due consideration to cost and time savings factor. These aspects affect the consumers greatly and help them to make the decision accordingly. In the present structure of online shopping the comparison shopping agents play an active role between the suppliers and the consumers in order to yield efficient markets. But the recent days shopping agents are mostly determined by the price factor and it is not dependent on the supplier and consumer differentiation. However, in spite of tremendous growth in the Web commerce and the superlative growth of consumers now making purchase online it is not very clear what actually makes the consumers purchase from the online shopping malls. The most important characteristics of the online retailers is that they allow the vendors to make their own unique interactive web pages, enabling the consumers to decide accordingly as per their needs and comfort zone. These tools are a great differentiator in terms of consumer preferences and can change a shopper from one website to the other. The product information available can help the customers to take the decisions accordingly. But while making the decision the consumers at times are unable to evaluate all the available alternatives with in depth analysis. Hence they use primarily a two stage process while taking such a decision. These are: Considering this the consumer requires the correct tools in order to select the most appropriate commodity. These tools are very effective to make the initial decision much easier. The in-depth analysis can also be made before deciding on the final product. The better the tools the

The Use of Animals for Research Assignment Example | Topics and Well Written Essays - 500 words - 1

The Use of Animals for Research - Assignment Example Scientific research benefits most individuals because there are new products developed through research. Individuals benefit from the quality and safe products in society. There are special animals used to test scientific products in society. The animals are bred in labs specifically to be used for scientific research. They are not taken from their natural habitat every time research needs to do. They are given specific diets that are important in scientific research. Human beings need animals to be part of their survival. Nature gave the human being a brain to be used to make life better. Humans are entitled to use the resources available to us to find ways of surviving (Melby, 16). The use of animals for research is vital for the existence of individuals in the universe. There is a food chain in the animal kingdom and animals hunt others for food. Individuals kill animals like cows and chicken for food, it indicates that there is a food chain that exists. In conclusion, animals in biotechnology are only used for research. Animal testing should not be eliminated because of human benefit from it. Animal testing does give individuals the right to abuse animals. Animals need to be respected and treated with dignity. Statistics show that more than half of the researches on biotechnology depend on animal testing. The investigations depended highly on animal testing for success. Lastly, the use of animals for experimental testing has resulted in more benefits to human than the minimal harm it causes. Animals are important of biomedical research, for their contribution to the development of drugs.

The Education In Reduce Audit Expectation Gap

The Education In Reduce Audit Expectation Gap Introduction The issue of audit expectation gap (AEG) has been very significant to the accounting profession since mid 1970s and continues to be debated until today. In the 1970s and 1980s, massive corporate failures have caused the accounting profession to be severely criticized by the public. For example, in 1973, Equity Funding an insurance firm based in Los Angeles collapsed when its computer-based fraud was discovered. In May 1982, Drysdale Government Securities collapsed followed by Penn Square Bank two months later. In 1985, the $340 million fraud in ESM Government Securities has been the largest securities fraud case ever to come before a US federal court at that time. Auditors were then forced to battle with legal suits taken against them. Meanwhile, the mounting list of corporate failures and abuses, alleged audit failures, and lawsuits against prominent accounting firms has generated concern outside the profession which subsequently called the House Subcommittee on Oversight and Inve stigations of the Committee on Energy and Commerce to conduct a hearing or congressional investigation of the profession, which was chaired by John Dingell, (Management Accounting, 1985). In defense, the profession defined the concept of AEG and focused public criticism on that concept. The US accounting profession also responded to the scandals and criticism by appointing the Commission on Auditors Responsibilities (the Cohen commission) in 1974 and in 1978. The Cohen report concludes that there is an expectations gap between what auditors do and what the public expects of them. And then in 1986 the Anderson committee issues its report, Restructuring Professional Standards to Achieve Professional Excellence in a Changing Environment, in response to concerns over the professions ability to serve the public interest and retain public confidence. In 1987 The National Commission on Fraudulent Financial Reporting (popularly known as the Treadway commission) reports on how fraudulent financial management can be reduced and how auditors can reduce the expectations gap between themselves and the public (Mousselli, 2005). This is followed by the Accounting Standard Board released, in 1988, of nine expectation gap standards (SAS no. 53 through 61) which were intended to redu ce the gap between what the informed public perceives auditors to be responsible for and what auditors regard their own responsibilities to be. However, those standards have not succeeded in closing the gap (Martens and McEnroe, 1991). The profession has the view that, in general, the public believes that auditors should take more responsibilities in detecting fraud, illegal acts, and material misstatements and to perform better in communicating about the nature and the results of audits including giving early warning about the possibility of business failure (Guy and Sullivan, 1988). The nine new standards are believed to address these issues. The standards cover four broad categories: improving external communication, detecting fraud and illegal acts, making audit more effective, and improving internal communication. This also involves a new auditors report (Kolins, 1988). However, the public regards that auditors have a covenant with society to be responsible for the independent certification of financial statements. And one crucial way in which SAS Nos 56-61 fail to express the auditing covenant and, hence, fail to close the expectation gap, relates to auditors responsibilities with regard to illegal acts by cl ients (Martens and McEnroe, 1991). Therefore, despite the professions efforts to address the issue of AEG, the gap still exists. As mentioned by the SECs Chief Accountant Michael Sutton, there were five dangerous ideas held by some accountants; one of it being auditors have closed the expectation gap. According to Steinberg in 1997, even the new auditing standards on fraud cannot be expected to totally close the gap. This is supported by Sikka, Puxty, Willmott and Coopers (1998) contention that due to social conflict, the meaning of social practices, such as audits, is subject to continuous challenges and renegotiations and the gap between competing meanings of audit cannot be eliminated. And so, in 2002, the profession is back under the spotlight following another series of corporate collapses that made history in the United States. As noted by Eden, Ovadia, and Zuckerman (2003), the criticism against the auditors is renewed with every public corporations failure and each financial loss the public takes. The firm Arthur Andersen came to its demise because of its association with Enron, even though the verdict of obstruction of justice against the firm was overturned in 2005 by the United States Supreme Court (Moussalli, 2005). The crisis then led to the enactment of the Sarbanes-Oxley Act 2002 that is said to be the most sweeping reform ever to affect the accounting profession (Castellano, 2002). Now the accounting firms are regulated entities. Those corporate crises led to new expectations and accountability requirements, and hence, create this called expectation gap. An expectation gap is detrimental to the auditing profession as highlighted by Limperg, 1933 (cited in Porter Gowthorpe 2001) that: If auditors fail to identify societys expectations of them, or to recognize the extent to which they meet (or, more pertinently, fail to meet) those expectations, then not only will they be subject to criticism and litigation but also, if the failure persists, societys confidence in the audit function will be undermined and the audit function, and the auditing profession, will be perceived to have no value. In view of the detrimental effect of AEG to the auditing profession, various methods have been suggested in the literature to reduce the AEG. Education is one of the methods often recommended by researchers and practitioners as a means of reducing the AEG (Gramling, Schatzberg and Wallace, 1996). Definition Of Audit Expectations Gap The expectation gap is the gap between the auditors actual standard of performance and the various public expectations of auditors performance (as opposed to their required standard of performance). Many members of the public expect that: auditors should accept prime responsibility for the financial statements, auditors certify financial statements, a clean opinion guarantees the accuracy of financial statements, auditors perform a 100% check, auditors should give early warning about the possibility of business failure, and auditors are supposed to detect fraud. Such public expectations of auditors, which go beyond the actual standard of performance by auditors, have led to the term expectation gap. According to the auditing profession, the reality is that: management, as preparers of the financial statements, is primarily responsible for their content, even though management may request the auditors to prepare them; an audit only provides reasonable assurance that financial statements are free of material misstatement based on The CPA Journal entitled The Past and Future of Reasonable Assurance; an audit is no guarantee of solvency or financial performance; auditors are only required to test selected transactions it does not make economic sense, in to-days world, to check all transactions; and although auditors plan and conduct an audit engagement with an attitude of professional skepticism recognizing that circumstances such as fraud may exist that will cause the financial statements to be materially misstated, an audit does not guarantee that fraud will be detected. Several accounting researchers and professional accounting bodies have offered their definitions. For example, the phrase Audit Expectations Gap was first introduced into the literature over twenty years ago by Liggio (1974). In his article The Expectation Gap: The Accountants Waterloo? has defined that: à ¢Ã¢â€š ¬Ã‚ ¦the expectation gap is a factor of the levels of expected performance as envisioned both by the independent accountant and by the user of financial statements. The difference between these levels of expected performance is expectation gap. A few years later, in 1978, when the Cohen Commission Report was published, the definition extend to adds that a gap may exist due to the difference between the publics expectations and needs and what auditors can and should reasonably expect to accomplish. Porter (1993), however, argued that the definitions used by Liggio (1974) and the Cohen Commission Report were too narrow as they failed to consider the possibility of substandard performance by auditors. She states: these definitions are too narrow in that they do not recognise that auditors may not accomplish expected performance (Liggio) or what they can and reasonably should. They do not allow for sub-standard performance. It is therefore, proposed that the gap, more appropriately entitled the audit expectation-performance gap, be defined as the gap between the publics expectations of auditors and auditors perceived performance. According to Porter (1993), the gap has two components: the reasonableness gap and the performance gap. The reasonableness gap explains the expectation gap as the result of differences between what societies expects auditors to achieve and what auditors can reasonably expect to accomplish. Conversely, the performance gap views the issue as the differences in the publics expectations of auditors and their perceptions of auditors performance. Viewed in this way, the gap can be widened either by an increase in societys expectations (some of which can be unreasonable) or a deterioration in perceived auditor performance (sub-standard performance arises where the auditor fails or is perceived to fail to comply with legal and professional requirements). Therefore, the gap can be narrowed either by a reduction in societys expectations or an improvement in perceived performance. Other than that, a few researchers also attempt to define the audit expectations gap in general terms. For example, Liekerman (1990), indicates that expectations gap refers to the discrepancy between what professionals (auditors) appears to believe they are telling the rest of the community and what the rest of the community believes it is being told. This highlights the seriousness of the problem faced by the auditing profession which serves society rather than its immediate clients. Monroe and Woodliff (1993) defined the audit expectation gap as the difference in belief between auditors and the public about the duties and responsibilities assumed by auditors and the messages conveyed by audit report. Jennings et al. (1993) defined the audit expectations gap as the differences between what the public expects from the auditing profession and what the auditing profession can actually provide. Humphrey (1997) defines it as a representation of the feeling that auditors are performing in a manner at variance with the beliefs and desires of those for whose benefit the audit is carried out. According to Humphrey (1997), this definition can be extended to include other issues such as the adequacy of auditing standards and the quality of audit delivery. Local Auditing Context In Malaysia The Companies Commission of Malaysia regulates all companies including public listed and private limited companies incorporated under the Malaysian Companies Act 1965 (CA 1965). Section 169(4) of the CA 1965 requires every company incorporated under the Companies Act to have its financial statements audited before they are presented at the annual general meeting. Section 9 of the Act further requires that the audit must be performed by an approved company auditor as defined under Section 8 of the CA 1965. The auditors in Malaysia are regulated by Malaysian Institute of Accountants (MIA). Malaysias first documented financial reporting regulations were the Companies Ordinance 1940, which was repealed in 1965 to make way for the Malaysian Companies Act (CA, 1965). Introduction of the CA (1965) marked a significant turn in the countrys financial reporting practice as the Act, through the provisions of section 167 and the ninth schedule, established formal requirements, rules and regulations on accounting. Section 169 of the act requires the directors of every company to present audited financial statements at the annual general meeting and to ensure that the statements give a true and fair view of the companys affairs and results of its operation. The duties of the auditor were specified in section 174, which include: reporting to the members of the company on the accounts; ensuring timely submission of the audit report to the company; expressing an opinion on the truth and fairness of the financial statements; and ensuring compliance with the requirements of the Companies Act 1965 and the applicable approved accounting standards. The approved accounting standards are those standards that are issued or approved by the Malaysian Standards Board (MASB). Under Section 174 (8) of the Company Act 1965, auditors are required to report to the Registrar on any breach or non-observance of any provision of the Company Act 1965. The auditors are required to follow the Malaysian Approved Standards on Auditing (MASA) in the conduct of their audits. Any breach of or failure to comply with MASA could be considered as conduct discreditable to the profession, and this could lead to disciplinary action against the auditors (Arens et al 2003). With effect from 30 September 2004, the MIA has implemented the Anti-Money Laundering Act 2001 (the AMLA, 2001). The AMLA (2001) requires auditors, accountants and company secretaries who are members of the Malaysian Institute of Accountants (MIA) to report suspicious transactions of their clients to the Financial Intelligence Unit in the Bank Negara (Central Bank of Malaysia). In addition, Section 50 of the Securities Industry Act 1983 (SIA) stipulates that auditors are required to report to the Securities Commission any irregularities that are found during the course of the audit which may jeopardize the funds or property of the shareholders. Qualification Levels Education is not only aimed at meeting short-term professional and labour market needs and requirements. Education plays an important role in science and culture and for personal development. However, education has to provide access to qualifications and competences which facilitate a professional career. Most accountants and auditors need at least a bachelors degree in business, accounting, or a related field. Many accountants and auditors choose to obtain certification to help advance their careers, such as becoming a Certified Public Accountant (CPA), ACCA or MICPA. Generally, they take those professional papers for the purpose of become qualified professional auditors. Level qualifications usually focus on a particular subject or area in basic knowledge, skills and understanding. ACCA The ACCA qualification is designed to provide the accounting knowledge, skills and professional values which will deliver finance professionals who are capable of building successful careers across all sectors, whether they are working in the public or private sectors, practicing in accounting firms, or pursuing a career in business. It also embeds the global accounting education standards set by the International Federation of Accountants (IFAC). There is a strong focus on professional values, ethics, and governance. These skills are essential as the profession moves towards strengthened codes of conduct, regulation, and litigation, which with an increasing focus on professionalism and ethics in accounting. CPA Certified Public Accountant (CPA)  is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience. CPA members and students work across a variety of roles in both practice and industry including, sectors such as financial services, banking, manufacturing, construction, education and consultancy. MICPA Malaysian Institute of Certified Public Accountants (MICPA) promotes high standards of professional conduct and technical competence of members to safeguard public interest and provide quality professional education and training. It also enhances the value and distinctiveness of the Certified Public Accountant (CPA) qualification. This professional qualification is qualified for membership of the Malaysian Institutes of Accountants (MIA) after 3 years of approved working experience and as a member of MICPA. Research Problem The profession believes that the gap could be reduced over time through education. Studies have been carried out overseas and in Malaysia to determine the effect of education in narrowing the audit expectation gap. Previous research done in Malaysia had investigate the effect of audit education in reducing audit expectation gap by Kasim and Mohd Hanafi in 2005 and the benefits of internship to students by Minai et al. in 2005. However, Pierce and Kilcommins (1996) in Ireland suggest that although education can make a significant contribution to narrowing the expectation gap, there is a need to supplement it with other measures. Therefore, this study seeks to provide evidence of another way of education such as implementing active learning strategies, improve the illustration of lecturers during the classroom learning and seminar or training as a further education to increase the knowledge of auditors roles and responsibilities. Purpose of The Study The purposes of this study are: The surveys on auditors perceptions on issues of education in reduce the expectation gap regarding roles and responsibilities of auditors in the auditing process. To determine whether there is a significant different in auditors perception between the big firms and small firms. In particular, this study sets out to test three main method of education in order to ensure that it can be narrowing the gap: to examine the impact of implementing active learning strategies in education. to examine the impact of illustration of lecturer during the class room learning. to examine the seminar or training as a further education to increase the understanding of auditors roles and responsibilities. Scope of Study This study aims to perform a research among the auditors in big firms and small firms. It investigates the perceptions of auditors between big firms and small firms about the method of education that may help to reduce the audit expectation gap. Emphasis was given on the aspects of roles and responsibilities of auditors in auditing process. According to this study, a statistical hypothesis test is used as a method of making statistical decisions based on the experimental data. Contribution It is hope that this study on the method of education enables the audit expectation gap to be reduced in a comprehensive and effective manner. It also hoped that such an attempt can provide some valuable insights for the auditing professional and regulatory bodies to enable them to take effective steps to reduce the audit expectation gap in Malaysia. Besides, it gives a clear view that education improves the level of understanding of the roles and responsibilities of auditors in relation to the function of auditing process. CHAPTER 2: LITERATURE REVIEW Introduction Literature relevant to the expectations problem in auditing is extensive and ranging, for example, from empirical and experimental research to ascertain beliefs about auditing and its effects on the decisions of particular groups to analysis of legal judgments and to the work of various professional and governmental investigations established to consider audit related issues. There are also studies concentrating on psychological aspects, that is, theories of human judgment relating to views and opinion formed by different groups of people. They are documented in forms of reports, research findings, commentaries and argumentative writings in various auditing and accounting journals, magazines and even newspapers. Research On Expectations Gap The audit profession began to face public criticism in the 1970s, leading to the emergence of the expectations gap. Most debates on expectations issues seemed to cover, broadly, the specification of the role or functions that auditing is intended to fulfill, communications and reports from auditors, the structure and regulation of the provision of audit services, and the level of quality in the performance of audits. Most of the studies ascertain the auditors and the publics view of the roles and responsibilities of auditors through the use of questionnaire surveys. In the United States, Baron et al. (1977), they had examined the extent of auditors detection responsibilities with respect to material errors, irregularities and illegal acts. The aims of this study are to establish whether they are any differences in the perceptions regarding auditors detection and disclosure duties between the auditors and users of accounting reports (financial analysts, bank loan officers and corporate financial managers). The result from this study was that auditors and users of accounting reports have significantly different beliefs and preferences on the extent of the auditors responsibilities for detecting and disclosing irregularities and illegal acts. They also show that small-firm CPAs, large-firm audit partners, corporate financial managers, bankers and financial analysts thought Statements on Auditing Sta ndards (SAS) Nos. 16 and 17 inadequately clarified the CPAs responsibilities for detecting and reporting on clients deliberate material falsifications, other material misstatements and non-material illegal acts. In particular, users held auditors to be more responsible for detecting and disclosing irregularities and illegal acts then the auditors believe themselves to be. Based on the study in Singapore by Low et al. (1988), their objective was to examine the extent of the expectation gap between auditors and financial analysts on the objectives of a company audit. The study finds that, both groups perceived the traditional objectives of the audit such as expressing an opinion on financial statements as one of the primary audit objectives. However, besides this objective, respondents possessed an array beliefs as to what they considered as audit objectives. In the views of financial analysts, they perceived an audit as setting a seal on the accuracy of the financial accounts of the company. Furthermore, their perceptions of fraud prevention and detection responsibilities of auditors were more demanding than those that the auditors believed they themselves should possess. According to the Humphrey, Moizer and Turley (1993) in United Kingdom, they had examined the expectation gap by ascertaining the perceptions of the individuals of audit expectations issues through the use of a questionnaire survey comprising a series of mini-cases. The issues investigated include the following: What is and should be the role of the auditor? What should be the prohibitions and regulations placed on audit firms? And what decisions could the auditors expected to make? The respondents included chartered accountants in public practice, corporate finance directors, investment analysts, bank lending officers and financial journalists. The surveys review a significant difference between auditors and the respondents which represent some of the main participants in the company financial report process in their views on the nature of auditing. The result from this study showed that an audit expectation gap exists, specifically in the areas such as the nature of the audit functi on and the perceived performance of auditors. In this study they also found that the critical components of the expectation gap includes auditors fraud detection role, the extent of auditors responsibilities to third parties, the nature of balance sheet valuations, the strength of and continuing threats to auditors independence, and aspects of the conduct of audit work for example, auditors ability to cope with risk and uncertainty. Humphrey expressed concern over the possibility of completely closing the gaps because such problems have been persistently in existence within the audit profession. An empirical investigation on audit expectations gap in Britain was done by Humphrey, Moizer and Turley in 1993. Questionnaires were mailed to chartered accountants in public practice, corporate finance directors, investment analysts, bank lending officers, and financial journalists to ascertain the perception of individuals about audit expectations issues. Out of the total of 935 respondents, 82% were accountants and 73% were auditors. Both groups agreed that too much was expected of auditors by the investing community. The financial directors were almost equally split on the issues, which is 42% disagreed, 19% neutral and 41% agreed. The three user groups were disagreed. From the research, 67%.of the overall of users disagreed. Extending from the study by Humphrey, Moizer and Turley (1993), Gloeck and De Jager (1994) studied on the expectation gap in the Republic of South Africa. The respondents were grouped into users, auditors, and financially knowledgeable person, which have the same characteristics as the sophisticated users in Humphrey. The results found that financially knowledgeable person in South Africa seemed to be more sophisticated than their counterparts in the United Kingdom, particularly in understanding the contents of an auditors report. However, they also concluded that the expectation gap regarding the fraud and auditors going concern opinion. Another empirical study was conducted by Porter (1993) in New Zealand to test the postulated structure of the audit expectation-performance gap and to establish the composition and extent of the gap and its constituent parts. According to Porter, this research is an extension of those conducted by Lee (1970) and Beck (1974), who investigated the duties which auditors were expected to perform in the late 1960s in Britain and early 1970s in Australia, respectively. By using a mail survey, Porter ascertained the opinions of auditors interest groups (auditors, officers of public companies, financial analysts, auditing academics, lawyers, financial journalists and members of the general public) regarding auditors existing duties, the standard of performance of these duties, and the duties that auditors should perform. The findings from the survey revealed that 50% of the gap is attributable to deficient standards, 34% from society holding unreasonable expectations of auditors and 16% from perceived sub-standard performance by auditors. According to the study by Chandler et al. (1993), they looked at the various aspects of the development of the audit function in the United Kingdom and sought to explore the nature of auditors responsibilities and the publics perception of the auditors role. Their study that reviewed the evolution of audit objectives over the period of 1840 to 1940 suggested that statement verification was the primary concern of auditors in relation to public companies in the period 1830 to 1860, after which more emphasis was placed on fraud detection in the late nineteenth century. In the early part of this century, the primary audit objective reverted to statement verification. The study showed that audit objectives and practices tend to follow external events and that the profession has encountered great difficulty in reconciling public expectations with the practicalities of auditing. It also suggested that general confusion over the role of auditors has existed to such an extent that it has been difficult even for the profession to reach agreement on the main purpose of company auditing and the message to be sent to the investing public. Besides that, based on the study of Cameron (1993), he explored the relationship between public accountants and their small business clients in New Zealand by seeking the opinions of public accountants, small businesses and associated third parties like bankers, business consultants and enterprise agencies with respect to the roles that auditors are expected to perform and those that they actually perform. The results from the study were revealed that the three groups expected auditors to provide compliance services, give accounting-related advice, show concern for clients financial health, actively seek out client problems, and give general business advice. Auditors were perceived that they were actually providing all of the services expected of them except the service of actively seeking out client problems. In relation to the other functions, the actual performance of chartered accountants was generally perceived to fall below the expected levels. Epstein and Geiger in 1994 had conducted a survey of investors to gather information on various aspects of financial reporting issues, in particular on the level of assurance they believed that auditors should provide with respect to error and fraud. The surveys result suggested that investors seek very high levels of financial statement assurance and there exists an expectation gap between auditors and investors on the level of assurance an audit provides. Mohamed and Muhamad Sori (2002) performed a study about the audit expectation gap in Malaysia. They revealed that the audit expectation gap exists in Malaysia. The existence of the gap is due to a number of contributing factors; such as, uncertainties concerning the actual role of auditor; the satisfaction of clients with services provided by the auditors; and audit firms lack of independence and objectivity. However, this study did not include the differences in perceptions of the users and auditors in relation to the meaning conveyed by an audit report. Furthermore, issues such as the differences in perceptions between the users and the auditors in relation to the true and fair view of the financial statement and the going concern of the company were also not identified. A more comprehensive study have been conducted by Fadzly and Ahmad (2004) to examine the audit expectation gap among auditors and major users of financial statements: bankers, investors, and stockbrokers. The study focuses on the positive view of the expectation gap, which compares auditors and users perceptions on the duties of auditors. They found that the comparison of the auditors and users perceptions is able to reveal whether there is a state of unreasonable expectations among Malaysian users. The study reveals that an audit expectation gap exists in Malaysia, particularly on issues concerning auditors responsibility. A wide gap was found regarding auditors responsibilities in fraud detection and prevention, preparation of financial statements and accounting records, and in internal control. To complement the findings of Fadzly and Admad (2004), Lee and Palaniappan (2006) then conducted a survey on audit expectation gap in Malaysia to examine whether an expectation gap exists in Malaysia among the auditors, auditees and audit beneficiaries in the relation to the auditors duties. In addition, the study analyses the nature of the gap using Porters framework. The results proved the existence of an audit expectation gap in Malaysia. The study shows that the auditees and audit beneficiaries placed much higher expectations on the auditors duties compared with what auditors have perceived their duties to be. The analysis of the expectation gap indicated the exis