Wednesday, October 30, 2019

Data design Essay Example | Topics and Well Written Essays - 500 words

Data design - Essay Example sequences that are to be integrated into the system should be turned into separate sequences in order to ease the procedure of processing information (Terry Halpin, Tony Morgan, Morgan Kaufmann Information Modeling and Relational Databases, Second Edition, March 2008. page 134). c. Feedback: The system should have the capability to provide feedback which is articulate, informative and semantically correct. This will ensure that the information displayed on the user and the client side is reliable and correctly understood (Terry Halpin, Tony Morgan, Morgan Kaufmann Information Modeling and Relational Databases, Second Edition, March 2008 page. 136). d. System messages: The system should be able to provide user centered messages like error messages. (Terry Halpin, Tony Morgan, Morgan Kaufmann Information Modeling and Relational Databases, Second Edition, March 2008 page 139). The system should also avoid using threatening messages or alarming messages. e. Display: The display between screens should be consistent and must show some degree of inertia. Unnecessary information should be avoided since they will be of no use and the interface should use easily recognizable icons. (Ramez Elmasri, Shamkant Navathe, Addison-Wesley Fundamentals of Database Systems (6th Edition), April 2010. Page

Monday, October 28, 2019

Cell Phones Are Dangerous Essay Example for Free

Cell Phones Are Dangerous Essay Having a cell phone in today’s society has become a regular part of life. Even I have a cell phone and I’m really not a big talker. What’s astonishing to me is kids seem to all have cell phones by the time they get into middle school. We rely on these communication devices for every aspect of our daily lives, whether for personal use or for work. To me we rely so heavily on the cell phone that it is becoming dangerous. Think to a time when you were driving down the road and came up on a slower vehicle. They were swerving within their lane, couldn’t keep a constant speed and just seemed like they were completely distracted and not paying attention to the road and the seemingly easy task of driving. You want to get by the person but every time an opportunity to do so came into view it would quickly disappear because the other driver would speed up or do something to avert your opportunity. Finally you get your chance and go around the person. You look over in an attempt to quench your curiosity and see the person is talking on their cell phone. It all makes sense now; they are paying more attention to the conversation they have going on than to their driving. Driving is a dangerous activity in itself, but when you add other distractions like talking and or texting on a cell phone, the outcomes can be anything but pleasant and lead to extensive consequences. Drivers are far more distracted while talking on a cell phone than just talking to a passenger in the car. Recently my wife and I were going to a store. I have driven this route several times and knew exactly where to turn, but because of the distraction of talking, I missed my turn. This happened with just a passenger in the car. I can only assume if I had a cell phone up to my ear, or even using a hands free device that the outcome could have been worse due to the higher level of distraction. A study at the University of Utah in 2008, led by Frank Drews, PhD, analyzed the driving performance of mostly young adult drivers paired with friends who served as conversation partners. In the cell-phone conversation condition, drivers conversation partners were at another location. In the in-car conversation condition, partners sat next to their drivers. In each of the experiments, one person was randomly selected to be the driver and the other the conversation partner. Throughout the extensive study, drivers talking by cell phone drove significantly worse than drivers talking to passengers. The cell-phone users were more likely to drift in their lane, kept a greater distance between their car and the car in front, and were four times more likely to miss their designated turn. Passenger conversation barely affected all three measures (American Psychological Association, 2008). Another study by a University of South Carolina psychology researcher provides a better understanding of why talking and listening on a cell phone interferes with visual tasks such as driving. In two different experiments, associate professor of psychology Dr. Amit Almor found that planning to speak and speaking put far more demands on the brain’s resources than listening. The study measured drivers attention levels and found people were four times more distracted while preparing to speak or speaking than when listening (University of South Carolina, 2008). This all makes sense to me, you are trying to multi-task and when you do that you are splitting your attention between two or more things, thus reducing your overall awareness. Yet, there are a lot of people that still believe they drive just fine while talking on the phone. People also believe because they use a hands-free device while talking it doesn’t affect their driving. I agree, but your still talking on the phone while driving. The National Safety Council has done extensive research studies and has stated, â€Å"drivers using hands-free phones and those using handheld phones have a tendency to â€Å"look at† but not â€Å"see† objects. These distracted drivers experience what researchers call inattention blindness. The drivers are looking out the windshield but they are not processing everything in the roadway environment† (National Safety Council, 2010). This inattention blindness causes slower reaction times, which is going to cause problems if anything unexpected happens around you. I don’t know about you, but I don’t need to read a bunch of studies to know that slower reaction times will cause you to miss things when you are driving. Since I’ve showed you how talking on the phone can be distracting, what do you think texting is going to do? Texting is the craze now, and it seems everybody is doing it. Why not, with these new smart phones that almost everybody has now days, it has become very easy to do. Even I do it on occasion, which is surprising because before I had a smart phone, if someone texted me I would just call them rather than text back. Teenagers have this texting thing mastered. I watch my teenage daughter text and ould swear she is typing 100 words per minute or more. With teens being the default experts at texting, do you think only they are irresponsible enough to text message while driving? If your answer is yes, then you are wrong. Yes, teens text, but according to an article in USA Today, â€Å"youre looking at around 10 million teen drivers, but about 180 million other adult drivers. Almost half of all adults admit to texting while driving in a survey by ATT provided to USA today, compared with 43% of teenagers. More than 98% of adults — almost all of them — admit they know its wrong† (USA Today, 2013). We know its wrong, yet we still do it. Is this setting a good example for our teens? I think we are setting them up for failure. Think about how long it takes for you to do a text and take into consideration your doing it with one hand since you need to keep on hand on the steering wheel. How long did you take your eyes off the road? Shockingly, texting drivers take their eyes off the road for each text an average of 4. seconds, which at 55 mph, means they were driving the length of a football field without looking (Davis, 2010). Yes there are a lot of excuses such as traffic was light, or I’m going slow, or I’m at a light. To me these are â€Å"just excuses†. Each time you take your focus off the road, even if just for a split second, you’re putting your life and the lives of others in danger. According to the U. S. Department of Transportation distracted driving-related crashes caused at least 5,500 deaths and nearly 450,000 injuries in 2009 (Johnson, 2013). I imagine these numbers have gone up since then with the advancement in technology and the rise in popularity of cell phones. The University of North Texas Health Science Center has looked at traffic data from the Fatality Accident Reporting System and texting data from the FCC and CTIA, and came to the conclusion that texting while driving is responsible for accidents that claimed 16,141 lives during the period of 2001 – 2007 (Chester, 2010). Common sense should tell you that texting and driving is dangerous, but plenty of people continue to do it. In an article from Psychology Today, statistics from surveys report that 97 percent of teens admit that texting while driving is dangerous, yet they still do it and 43 percent of them teens actually admitted to texting while driving. According to the National Highway Transportation Safety Administration, texting while driving makes you 23 times more likely to be in an accident. The National Safety Council says texting while driving is to blame for 1,600,000 accidents per year. The Harvard Center for Risk Analysis Study accounts 330,000 injuries per year and 11 teen deaths every day according to the Institute for Highway Safety Fatality Facts (Lohmann, 2012). If these statistics don’t scare you and make you rethink how your possible bad habits affect other people then maybe you should just turn in your drivers license and take the bus. Due to all the distractions that cell phones create and the dangers associated with this, many states have established laws on cell phone use while driving. Eleven states, Washington D. C. , Puerto Rico, Guam and the U. S.  Virgin Islands prohibit all drivers from using hand-held cell phones while driving. No state bans all cell phone use for all drivers, but thirty seven states and Washington D. C. ban all cell phone use by novice drivers, and nineteen states and Washington D. C. prohibit it for school bus drivers. Washington was the first state to pass a texting ban in 2007. Currently, forty-one states, D. C. , Puerto Rico, Guam and the U. S. Virgin Islands ban text messaging for all drivers. An additional six states prohibit text messaging by novice drivers and three states restrict school bus drivers from texting. All but four states have primary enforcement, which means an officer may cite a driver for using a hand-held cell phone without any other traffic offense taking place (Governors Highway Safety Association, 2013). You can see that the states are cracking down on cell phone use while driving and it all is in response to the related dangers and safety concerns. Texting-while-driving penalties vary wildly from state to state and range from $20 to $10,000. These are the maximum penalties when no accident has occurred. In cases where texting while driving results in damage or injury, the punishment can go up quite sharply (Gareffa, 2013). In my home state of Colorado, per Colorado Revised Statute 42-4-239, drivers younger than 18 are prohibited from using cell phones (handheld or hands-free) while driving with a few exceptions for emergencies. All drivers are prohibited from texting while driving. A person who violates these laws commits a class A traffic violation and the fines would be fifty dollars for the first offense and one hundred dollars for a second or subsequent offense (Colorado Peace Officer’s Handbook, 2013). If you don’t know what the particular laws are in your home state, I strongly urge you to research that information. Conclusion As I stated in the beginning, we all rely on cell phones way too much and this is causing us to make some bad decisions. Due to our multi-tasking society we all tend to think we can handle using the cell phone while we’re driving. The reality is we are far more distracted when we talk on the phone while driving and this causes us to lose awareness of the environment around us. With the newer smart phones of today, texting has become a part of our existence. When we try to text while driving we have to take our eyes off the road, even if only for a second or two. This behavior endangers you and anybody around you. The statistics and data presented here and that is available at other various websites should be more than enough evidence to convince you that using your cell phone while driving is a bad idea. If its not and you want to continue your current behavior then you will be responsible for the consequences. The consequences will come from your particular state laws that have been established in response to safety concerns. As I previously stated: Driving is a dangerous activity in itself, but when you add other distractions like talking and or texting on a cell phone, the outcomes can be anything but pleasant and lead to extensive consequences. I hope my words here make you think twice the next time you pick up your cell phone while driving. I know I’m not perfect and I’m guilty of talking on the cell phone while driving, but after writing this I know my behavior will be changing.

Saturday, October 26, 2019

Do I Or Dont I :: essays research papers

Do I still want to teach? Well, I count myself as being one of the luckiest students alive today because I have had some of the most wonderful teachers in the world. They have always inspired me in some way shape or form to either do my best or they pushed me to become the young man I am today. So to teaching I say, â€Å"YES!† whole-heartedly. I love the career and I enjoy helping others like no other does. When the gentleman came in the Wednesday’s class tell us about his experiences about teaching, I had envisioned myself doing those same sorts of things for other schools to make them feel welcome. He didn’t do it because he thought he had to but out of the kindness of his hearts. I want to give that to students, a piece of my heart. No matter how they take it, whether they rip it up and throw it away, if the cherish it with love and tenderness, or whether they take it and then forget about it. To be honest I don’t think any of my students, that is whe n I become a teacher, will ever forget me if they have me!   Ã‚  Ã‚  Ã‚  Ã‚  I understand what kind of energy you must actually put into education for you as a teacher to get something back out of it. You must work almost everyday and night, if you want your kids to succeed or you might just see them fail, and no teacher in their right mind would want that for any of their students. Teaching is not going to be as â€Å"wham bam thank you mam† easy like I thought it was going to be. I know now how hard it is for first year teachers to cope with and deal with all the emotional problems they may face. I remember in the video How Difficult Can This Be? Understanding Learning Disabilities how the guy treated the adults in the room, on how to treat learning disabled children. I learned that they first have to interpret the question, then think about the answer, and then reply to the question. It takes them twice as long in the thinking process, as it does a normal student. At least I would not feel left out in the dust on how to handle a learning disabled child if ever I received one.

Thursday, October 24, 2019

Free College Essays - The Hidden Meaning of Gullivers Travels :: Gullivers Travels Essays

The Hidden Meaning of Gulliver's Travels  Ã‚  Ã‚  Ã‚  Ã‚   Gulliver's Travels is one of the most beloved satires of all time (Forster 11). Yet, careful analysis shows it to be very complex with not one definite interpretation. A very surface reading may leave one feeling that the point of the book is "don't be Yahoo." This is the message that David Ward feels Gulliver the character is giving and says that it is no more complex than Orwell's, "four legs good, two legs bad." But this grows out of the fact of Gulliver's nature. A synthesis of the opinions of the writers I read paints Gulliver as an average man of average courage, honesty, compassion, and intellect, a typical Englishman. But there is nothing typical about Gulliver's Travels. What Swift has accomplished by making Gulliver the embodiment of common English values and beliefs and then having him visit far away lands that are really the mirrors of English society is an interesting satirical device. He forces the English reader to unknowingly judge English society, not according to some higher law or pristine observer, but through the lens of their own cherished values. This effectively turns English beliefs and values in on themselves as a test of their merit. Swift echoes this structure by first having Gulliver visit a land of little people, which causes one to observe them with scrutiny. Then Gulliver immediately travels to a land of giants which causes scrutiny of Gulliver, who is now the little one. After a series of different looks at society through the first three voyages, Gulliver travels to Houyhnhnmland where the nature of people themselves are given the strongest censure, by being directly paralleled with the loathsome Yahoos. Here Swift bluntly attacks almost every aspect of society, which is then compared to the Yahoos point by point by the Grey Mare. Gulliver and the reader finally identify themselves completely with the Yahoos (see close commentary), and Gulliver decides to abandon Yahooism forever. But, he is then immediately banished from the island by the Houyhnhnm assembly. This poses an interesting question (see close commentary). What is Swift's final message then about man or his future? The fact that Gulliver is unable to stay with the Houyhnhnms or adhere to their principles after leaving the island, does not mean to me that man is doomed. I think Swift is saying that man will always be Yahoo, but at the same time I think he is advocating an awareness of our Yahoo nature.

Wednesday, October 23, 2019

Mearl Oil Company Case

Mearl oil company case review The case is about a manager environmental support system of Mearl Oil Company named Leslie Milne which noticed that there are serious potential environmental and health hazard problems in areas which industrial facilities were discharging wastewater into open ditches. According to this discovery, company made a memorandum of wastewater discharge, environment and health standard to all Mearl subsidiaries which were then called by Environmental Impact Targets (EITs).The EITs provide very detailed and specific manufacturing standards down to the process and controls that facility had to apply to its operation related to health and environment. Then the protest came from MearlCan, Mearl Canada subsidiaries. Maya Stevenson, Mearl Canada senior environmental manager said that EITs just added a level unnecessary bureaucracy with little positive improvement to MearlCan performance. She stated that in developing country like Canada, the local regulation is alread y high so then EITs would be redundant and often be ignored in reality.The objection of EITs implementation by MearlCan is also because the swelling of expenses which will reached $ 2 million will occur as a result of Secondary treatment plant for sanitary waste system that required by EITs. Based on the above reasons, Maya Stevenson was going to request deviation from the EITs requirements that could be covered under MearlCan Memoranda and also consideration of possibility EITs equalization with MearlCan Memoranda which is regulation that already applied in Canada.In this case, there are conflict between Milne and Stevenson. Milne embraced absolutism understanding in EITs implementation which that policy needs to be implemented without exception in all Mearl subsidiaries. While Stevenson embrace relativism and teleological understanding that related to local custom, belief, necessities and consideration to the outcome and result of EITs implementation impacts in MearlCan. And also and ethical problem in this case is â€Å"Would it be ethical, when ompany good willingness of environmental enforcement by policies initiation compromised by the interest of financial issues and local situations? † The intention of EITs requirements compromise came from MearlCan. MearlCan see that EITs implementation will costly, and unnecessary due to existed standard which already high. In my point of view, we can take utilitarian action to address different perception among Milne and Stevenson.Both perceptions have logical different perspective that needs to be accommodated. The compromise of EITs implementation to be applicable and suitable by local situation is still acceptable, as long as not reducing standard level and deviate the initial goal of EITs as the realization of Mearl’s company environmental awareness. The principle of environmental enforcement should be placed at the top and should not be compromised by other thing such as money. Mearl Oil Company Case Mearl oil company case review The case is about a manager environmental support system of Mearl Oil Company named Leslie Milne which noticed that there are serious potential environmental and health hazard problems in areas which industrial facilities were discharging wastewater into open ditches. According to this discovery, company made a memorandum of wastewater discharge, environment and health standard to all Mearl subsidiaries which were then called by Environmental Impact Targets (EITs).The EITs provide very detailed and specific manufacturing standards down to the process and controls that facility had to apply to its operation related to health and environment. Then the protest came from MearlCan, Mearl Canada subsidiaries. Maya Stevenson, Mearl Canada senior environmental manager said that EITs just added a level unnecessary bureaucracy with little positive improvement to MearlCan performance. She stated that in developing country like Canada, the local regulation is alread y high so then EITs would be redundant and often be ignored in reality.The objection of EITs implementation by MearlCan is also because the swelling of expenses which will reached $ 2 million will occur as a result of Secondary treatment plant for sanitary waste system that required by EITs. Based on the above reasons, Maya Stevenson was going to request deviation from the EITs requirements that could be covered under MearlCan Memoranda and also consideration of possibility EITs equalization with MearlCan Memoranda which is regulation that already applied in Canada.In this case, there are conflict between Milne and Stevenson. Milne embraced absolutism understanding in EITs implementation which that policy needs to be implemented without exception in all Mearl subsidiaries. While Stevenson embrace relativism and teleological understanding that related to local custom, belief, necessities and consideration to the outcome and result of EITs implementation impacts in MearlCan. And also and ethical problem in this case is â€Å"Would it be ethical, when ompany good willingness of environmental enforcement by policies initiation compromised by the interest of financial issues and local situations? † The intention of EITs requirements compromise came from MearlCan. MearlCan see that EITs implementation will costly, and unnecessary due to existed standard which already high. In my point of view, we can take utilitarian action to address different perception among Milne and Stevenson.Both perceptions have logical different perspective that needs to be accommodated. The compromise of EITs implementation to be applicable and suitable by local situation is still acceptable, as long as not reducing standard level and deviate the initial goal of EITs as the realization of Mearl’s company environmental awareness. The principle of environmental enforcement should be placed at the top and should not be compromised by other thing such as money.

Tuesday, October 22, 2019

here essays

here essays dlljfk fjkdlfkjd fjkdkljf dsfkljds flkjdsf lsfjk sdkljsd flsjkf s PROMISE TO US THAT ANY DATA OR MATERIALS THAT YOU SUBMIT TO MY TERM PAPERS.COM ARE ORIGINAL AND DO NOT VIOLATE THE COPYRIGHTS OF ANYONE ELSE. WE RESERVE THE RIGHT (AT OUR OPTION) TO BAR YOU FROM MY TERM PAPERS.COM OR TAKE OTHER APPROPRIATE LEGAL ACTION SHOULD YOU BREAK THIS PROMISE. IT IS OUR POLICY TO COOPERATE WITH ANY THIRD PARTY CLAIMING THAT SUBMITTED DATA OR MATERIALS INFRINGES ...

Monday, October 21, 2019

Solar Energy essays

Solar Energy essays About 47 percent of the energy that the sun releases to the earth actually reaches the ground. About a third is reflected directly back into space by the atmosphere. The time in which solar energy is available, is also the time we least need it least - daytime. Because the sun's energy cannot be stored for use another time, we need to convert the suns energy into an energy that can be stored. One possible method of storing solar energy is by heating water that can be insulated. The water is heated by passing it through hollow panels. Black-coated steal plates are used because dark colors absorb heat more efficiently. However, this method only supplies enough energy for activities such as washing and bathing. The solar panels generate "low grade" heat, that is, they generate low temperatures for the amount of heat needed in a day. In order to generate "high grade" heat, intense enough to convert water into high-pressure steam which can then be used to turn electric generators there must be another method. The concentrated beams of sunlight are collected in a device called a solar furnace, which acts on the same principles as a large magnifying glass. The solar furnace takes the sunlight from a large area and by the use of lenses and mirrors can focus the light into a very small area. Very elaborate solar furnaces have machines that angle the mirrors and lenses to the sun all day. This system can provide sizable amounts of electricity and create extremely high temperatures of over 6000 degrees Fahrenheit. Solar energy generators are very clean, little waste is emitted from the generators into the environment. The use of coal, oil and gasoline is a constant drain, economically and environmentally. Will solar energy be the wave of the future? Could the worlds requirement of energy be fulfilled by the "powerhouse" of our galaxy - the sun? Automobiles in the future will pro...

Sunday, October 20, 2019

Praying Mantis Egg Case

Praying Mantis Egg Case Have you ever found a brown, Styrofoam-like mass on a shrub in your garden? As the leaves begin to fall in autumn, people often find these odd-looking formations on their garden plants and wonder what they are. Many people guess that its a cocoon of some kind. Although this is a sign of insect activity, its not a cocoon. This foamy structure is the egg case of a praying mantis. Soon after mating, a female praying mantis deposits a mass of eggs on a twig or other suitable structure. She may lay just a few dozen eggs or as many as four hundred at one time. Using special accessory glands on her abdomen, the mother mantid then covers her eggs with a frothy substance, which hardens quickly to a consistency similar to Styrofoam. This egg case is called an ootheca. A single female mantid may produce several oothecae (the plural of ootheca) after mating just once. Praying mantids typically lay their eggs in late summer or fall, and the young develop within the ootheca over the winter months. The foamy case insulates the offspring from the cold and provides them with some protection from predators. Tiny mantid nymphs hatch from their eggs while still inside the egg case. Depending on environmental variables and the species, the nymphs may take 3-6 months to emerge from the ootheca. In spring or early summer, the young mantids make their way out of the protective foam case, hungry and ready to hunt other small invertebrates. They immediately begin to disperse in search of food. If you find an ootheca in the fall or winter, you may be tempted to bring it indoors. Be forewarned that the warmth of your home will feel like spring to the baby mantids waiting to emerge! You probably dont want 400 miniature mantids running up your walls. If you do collect an ootheca in the hope of watching it hatch, keep it in your refrigerator to simulate winter temperatures, or better yet, in an unheated shed or detached garage. When spring arrives, you can place the ootheca in a terrarium or box to observe the emergence. But dont keep the young nymphs confined. They emerge in hunting mode and will eat their siblings without hesitation. Let them disperse in your garden, where they will help with pest control. Its usually possible to identify the mantid species by its egg case. If youre interested in identifying mantid egg cases you find, includes photographs of the most common mantid oothecae found in North America. The egg case  shown above is from a Chinese mantid (Tenodera sinensis  sinensis). This species is a native of China and other parts of  Asia but is well-established in North America. Commercial biocontrol suppliers sell Chinese mantid egg cases to gardeners and nurseries who want to use mantids for pest control. Sources Tracks and Sign of Insects and Other Invertebrates, by Charley Eiseman and Noah CharneyBugs Rule: An Introduction to the World of Insects, by Whitney Cranshaw and Richard RedakPraying Mantid Care Sheet, Amateur Entomologists Society website. Accessed online September 15, 2014.Ootheca, Amateur Entomologists Society website. Accessed online September 15, 2014.Carolina Mantid Ootheca, North Carolina Museum of Natural Sciences, website. Accessed online September 15, 2014.Ootheca, Museum Victoria website.   Accessed online September 15, 2014.Subspecies Tenodera sinensis sinensis - Chinese Mantis, Bugguide.net. Accessed online September 15, 2014.

Saturday, October 19, 2019

Enviromental Policy and Regulation Essay Example | Topics and Well Written Essays - 1000 words

Enviromental Policy and Regulation - Essay Example As a means of integrating with such a question, this particular essay will analyze the extent to which the Magnuson – Stevens Act of 1976 has helped to protect the environment to which it was intended to preserve. In order to measure the underlying effectiveness of this act, the author will seek to review the determinant components of the Magnuson – Stevens Act, the subsequent amendments and bills that it has given birth to, the level to which the legislation has been able to ameliorate the issues that it set out to address, and the ultimately whether the legislation can be considered a success, failure, or partial success. Firstly, before delving into measuring whether or the legislation has helped to address the issues that it sought to integrate with, it is necessary for the student o provide a thorough overview of all of the aspects of United States fisheries and protected areas that the legislation sought to address. As such, the Magnuson – Stevens Act of 19 76 can ultimately be broken down into the following 5 component parts: Acting to conserve fishery resources Supporting enforcement of international fishing agreements Promoting fishing in line with conservation principles Providing for the implementation of fishery management plans (FMPs), which achieve optimal yield Establishing Regional Fisher Management Councils to steward fishery resources through the preparation, monitoring, and revising of plans which (A) enable stakeholders to participate in the administration of fishers and (B) consider social and economic needs of states As a function of such a broad approach, the bill can be understood to seek to identify with three functional areas of fishery conservation, 1) the international level that seeks to bring the interpretation of international fishery management in line with what the United States projected in domestic law, 2) seeking to engage in an framework for which the federal government could seek to provide a level of ov erarching conservation within the states and territories it was responsible for and finally, 3) seeking to integrate this framework with respect to the many differentiated rules that had developed within the individual states (Tromble, 2012). As with many layers of legislation that have introduced over the years, the ultimate success of the act cannot be understood in a two dimensional explanation of whether it has been effective or whether it has not been effective. Instead, the overall success and result of the Magnuson – Stevens Act of 1976 varies dependent upon the different regions and fish stocks within the United States. However, as a means of the evolving level of success, the government has been able to integrate with amendments to the bill both in 1996 and 2006; thereby the disenfranchised regions of the nation and fish stocks that were still suffering and left out of the specific rubric of the bill have been integrated with in a far more successful manner than was exhibited when the bill was first passed into law. This amendment process signifies a vital component of the legislation that ultimately bequeaths it with a far greater degree of success than it would otherwise realize (Rouch, 2012). Due to the fact that new fisheries are developed and near exhaustion on a regular basis, the bill requires that amendments must be made in order to integrate the current realities of conservation with the law that seeks to protect the component parts of the

Friday, October 18, 2019

Is Bullying a Contributing Factor to Teenage Eating Disorders Essay

Is Bullying a Contributing Factor to Teenage Eating Disorders - Essay Example The eating disorders like bulimia and anorexia may develop as a result of bullying. Bullying instils feelings of insecurity and low self esteem as they try to conform to what is considered acceptable by people around them. This paper investigates whether bullying contributes to eating disorders among the teenagers. The paper comprises of four sections. The introduction section gives the background and definition of key terms relating to the topic. The second part is the literature review. The author has reviewed the comparative figures, impact of the bullying disorders and bullying, and complexity of eating disorders and public health issues. Section three reviews bullying in UK; the trends, statistics, current research and preventive measures, while section four is the conclusion. Bullying entails the use of threat, force or coercion that aggressively imposes domination on others repeatedly. This may involve physical assault, emotional, cyber or verbal harassment based on differences in class, religion, race, sex, reputation, or appearance among others. On the other hand, eating disorder entails the abnormal eating habits characterized by excessive or insufficient intake of food to the detriment of mental or physical health of an individual (Nelson 2008, p. 32). Teenagers live in a world characterized by a lot of pressure to conform to the perspective of the society on ideal weight. When combined with other factors in life, this may set a background for the eating disorders. This threatens the ability to learn as well as affect their physical health (Harris et al. 2004, p. 24). According to the British press, most of the teenagers diagnosed of eating disorders reported that bullying contributed significantly to the problem. Most teenagers develop eating disorders because of many reasons. Mostly, pressure from the outside sources forms one of the contributing factors.  

VolunTourism Essay Example | Topics and Well Written Essays - 2000 words - 1

VolunTourism - Essay Example In order to make a VolunTourism trip, the first and primary requirement is accommodation. For this, my personal minimum requirements would be running water, a place to rest, requisite apparels, electricity and other important tools such as cell phone and electronic equipment. How Much Time/Percentage Of My Trip Do I Want To Dedicate To Volunteering And How Much To Travel & Tourism? In VolunTourism, I desire to dedicate most of the time for travel and tourism activities i.e. 65% of the total tourism time and the remaining i.e. 35% of the time on volunteering. How Sensitive Am I To Deprivation, Poverty, Starvation, Health Issues, Etc.? I am moderately sensitive with respect to certain health aspects such as deprivation or starvation. To a certain extent, I can deal with the issues of hunger or bad food. What Tolerance Do I Have For Extremes In Climate? I possess high tolerance with respect to freezing cold weather or humidity climate. However, I cannot tolerate extreme heat such as in dessert or near volcano among others. What Food Preferences And Aversions Do I Have? Concerning vegetable items, I do not possess any aversions. However, with respect to non-veg items, I have certain preferences and cannot eat every type of non-veg food. How Good Are My People Skills In Relation To Travel? I bear good interpersonal skills that might help me while travelling. I can speak with anyone at any place irrespective of any racial difference. However, at times, language barrier hinder my communication process. Moreover, I feel quite uncomfortable to travel alone. What Volunteer Experience Do I Have? I have several volunteering experience. To cite some few, I have volunteered activities such as charity works and assisting in performing medical responsibilities among others. What Voluntary Service Would I Like To Perform? I would prefer to perform charity activities such as providing medical assistance to those who are in

Thursday, October 17, 2019

ERP Assignment Example | Topics and Well Written Essays - 500 words

ERP - Assignment Example Accordingly, business representatives should use those communication sources which are suitable for customers according to their surroundings and societal status. Technical communication solutions are beneficial for making any business winning and successful in the market. This is confirmed that those companies which are presenting their business solutions with utilization of effective communication resources are capable to make their financial purposes achievable and obtainable without any hurdle. In this matter, people should observe customer opinion strictly because this is linked with bringing betterment in financial achievements without any intricacy and complex. This observance can be performed by all consumers and this is effective to present new and shining ideas for promotion of business in the market place. Accordingly, concern of latest communication resources is also advantageous to take public opinions about performance and presentation of specific products and services. A main disadvantage of ERP is linked with lack of practice of those people which are performing with this commercial technique in the social order. The use of support of experts is the way of sensation in these conditions and this scenario is helpful for success of commercial objectives. Enterprise resource planning is a topical source of business promotion and this is procurable for all humans according to their commercial and social objectives. Technical communication, performance measurement, utilization of latest sources is imperative for sensation of the business and this is an observable matter with the instance of presentation of latest products in the market. These solutions are complex free as clients can bring easiness and acceptance in their social and commercial life. Accordingly, customers are also trouble free as they can procure their desired services and make their life gratifying and pleasurable according to their wishes and desires. Thus, technical communication

Early Warning System Water Essay Example | Topics and Well Written Essays - 2000 words

Early Warning System Water - Essay Example Collignon(2007) points out that the protection of drinking water is achieved not only by chlorination, flocculation and other protective measures but also by the protection of water catchment areas through minimizing the entry of any kind of waste matter. Therefore if these catchment areas are infiltrated, there could be a collective risk posed through contamination of drinking water supplies. Crockett (2007) recently estimated that there is an endemic risk posed from drinking water, with the potential for 2 to 20 ML/d of waste water discharge containing pathogens to reach water supply intakes at significant concentrations that may exceed regulatory limits. Hence, normal procedures that are used for treatment of waste water may also be inadequate in some instances to provide an adequate level of protection against contamination of the water to an unacceptable level that could be dangerous to humans – to health and to lives. This highlights the importance of installing early warning systems for infiltration by biological agents, so that water supplies and distribution systems may be protected. The danger of the terrorist threat is especially potent, because vast areas of unprotected water system could form an easy target for the terrorists and it would result in large scale damages caused to numerous people who drink the water. It is a particularly dangerous form of terrorist biological warfare, which cannot be easily combated, except through adopting preventive measures. Hence, the incorporation of early warning systems into water systems could be of inestimable benefit, because they will provide a warning that contamination exists, sufficiently in time to enable the local authorities or responsible people in charge to alert citizens, so that the water suspected of being contaminated can be diverted and closed off, before it

Wednesday, October 16, 2019

ERP Assignment Example | Topics and Well Written Essays - 500 words

ERP - Assignment Example Accordingly, business representatives should use those communication sources which are suitable for customers according to their surroundings and societal status. Technical communication solutions are beneficial for making any business winning and successful in the market. This is confirmed that those companies which are presenting their business solutions with utilization of effective communication resources are capable to make their financial purposes achievable and obtainable without any hurdle. In this matter, people should observe customer opinion strictly because this is linked with bringing betterment in financial achievements without any intricacy and complex. This observance can be performed by all consumers and this is effective to present new and shining ideas for promotion of business in the market place. Accordingly, concern of latest communication resources is also advantageous to take public opinions about performance and presentation of specific products and services. A main disadvantage of ERP is linked with lack of practice of those people which are performing with this commercial technique in the social order. The use of support of experts is the way of sensation in these conditions and this scenario is helpful for success of commercial objectives. Enterprise resource planning is a topical source of business promotion and this is procurable for all humans according to their commercial and social objectives. Technical communication, performance measurement, utilization of latest sources is imperative for sensation of the business and this is an observable matter with the instance of presentation of latest products in the market. These solutions are complex free as clients can bring easiness and acceptance in their social and commercial life. Accordingly, customers are also trouble free as they can procure their desired services and make their life gratifying and pleasurable according to their wishes and desires. Thus, technical communication

Tuesday, October 15, 2019

A Modest Proposal Essay Example | Topics and Well Written Essays - 500 words - 1

A Modest Proposal - Essay Example Swift’s reasoning is that by nipping the problem in the bud during the early stages of life, it makes everyone a whole lot easier later on. Swift’s proposal is that little children who are destined to become a burden on society are sold and turned into meat for the eating pleasures of the rich and wealthy. Swift subtracts out the number of children who have parents who can afford to take care of them and also those children who die due to disease or accident. The total figure that Swift comes up with is 120,000 children each year. Swift claims that these children are unredeemable and the only way to provide some benefit to society is to sell them off to be eaten. In order to strengthen his argument, Swift tells of at least six advantages that would come from his proposal: (1) the number of papists would be reduced. This would prevent people from being tricked into following a religion that has no purpose. Also, there is already a plentiful supply of them, so no more are needed; (2) poor parents will be able to be compensated for the sale of their child, and with this money they will be able to pay for their rent, and maybe even their corn and cattle that had previously been taken away from them; (3) the nation’s economy will improve because a whole lot of children will not have to be provided for. This is in addition to the new dish that would be present in restaurants across the nation; (4) parents will not have to raise their children after the first year of life, and so they will be able to live better lives themselves. Money saved from bringing up their children would ease their burden in the long term; (5) the introduction of babies as food would provide a new delicacy to all taverns, and will result in a surge in new customers; and (6) men would not abuse their pregnant wives because they would harm their prospects of being able to sell their child later on. Swift concludes that his only motives

The Life of Marlee Matlin Essay Example for Free

The Life of Marlee Matlin Essay Marlee was born on August 4, 1965 in Morton Grove, Chicago. She had normal hearing at birth, but at 18 months contracted measles. Her illness produced high fevers and serious complications that included permanently in her right ear, and 80 percent of the hearing in her left ear, making her legally deaf. Marlee’s parents educated her in their community instead of sending her to a special school. She learned sign language at the age of 5 her parents struggled to communicate with her but with time they learned sign language. They raised her with love and respect. As a child, Marlee discovered acting in a program at the Center on Deafness that brought deaf and hearing kids together. Marlee launched her career at age 8, playing Dorothy in the Des Plaines Children’s Theatre of the Deaf in their production of The Wizard Oz. She decided to put her theatrical aspirations on the back burner while studying criminal justice at William Rainey Harper College. Once she earned her degree in criminal justice from Harper College she went back on stage and began playing a minor role in the original Chicago Immediate Theatre Production of Children of a Lesser God. As time passed her community-theatre effort went professional and was transplanted to New York where Marlee was promoted to the leading role of Sara. She repeated this role in the 1988 film version of Children of a Lesser God, and in performing in it became the first deaf actress to win an Academy Award. In 1989 Marlee played a deaf woman in Bridge to Silence. From 1991-1993 she had the leading role in the television series Reasonable Doubts and was nominated for a Golden Globe Best Actress Award but her best reward in 1993 was meeting Kevin Grandalski while she was filming a scene from Reasonable Doubts series outside the studio grounds, the Burbank police department assigned Grandalski to provide security and control traffic. She went on and married Kevin on August 29, 1993. They have four beautiful children Sarah, Brandon, Tyler and Isabelle she is very devoted to her family. She also had a guest appearance in Picket fences and was nominated for the Emmy Award. In 1994 she portrayed Carrie Buck in the TV drama Against Her Will: The Carrie Buck Story she played a hearing woman for the first time and earned a Cable ACE Nomination as Best Actress. Other television appearances have been Seinfeld, The Outer Limits, ER, Desperate Housewives, CSI: NY and Law Order: Special Victims Unit. She was nominated for a Primetime Best Actress Emmy for her guest appearances Seinfeld, Law Order: Special Victims and The Practice. The following are Films or Television shows Marlee’s has portrayed a role in. Her career began in 1986 with Children of a Lesser God, Walker, Bridge to Silence, The man in the Golden Mask, The Linguinincident, The Player, Hear no Evil, Against her Will: The Carrie Buck Story, It’ my Party, Dead Silence, Freak City, Where the Truth Lies, Askari, What the Bleep do we Know, Sweet Nothing in my Ear, Celebrity Apprentice, Comedy Central Roast: Donald Trump, CSI, Family Guy, Dancing with the Stars, Nip Tuck, The L Word, CSI: New York, My Name is Earl, Desperate Housewives, Extreme Makeover: The Home Edition, Law and Order: SVU, The West Wing, The Division, The Practice, Blues Clues, Judging Amy, ER, Spin City, Reasonable Doubts and the most current television show Switched at Birth were she plays the mother of deaf son.

Monday, October 14, 2019

Factors Of Waste Generation Environmental Sciences Essay

Factors Of Waste Generation Environmental Sciences Essay As a development country, the economic keep on growing and a lot of construction project will be carry out. Since this construction project is kept on increases, it will face a major problem on waste management. It is no longer strange or new for the construction waste and pollution produced in the sites which affect the environment issue. Reuse and recycling of construction waste is now a big recommendation for nowadays construction industry. There is a waste management which conducts a different management process in all over the world. Malaysia is using the Site Waste Management Plan to control the waste in our country. However, there are not much contractor follow the Site Waste Management Plan and just simply dump the construction wastes anywhere. The aim of this study is to learn the ways of recycling and reuse of construction waste management in a construction. Basically this study focus on what type of waste recycle to be use, which construction waste can be recycle or cannot be recycle, and the successful demolition of waste and issue of waste. With the study of waste management in Malaysia, I can know how the contractor did the waste management and how much level of awareness about waste minimization by contractor. 1.2 Introduction Construction waste is no longer a new issue or topic for a construction industry. Some waste is unavoidable even the design is perfect in a construction industry. Construction projects are required to make sure that it give impulse to the economy, improve the standard of living and provide opportunity for jobs. The overall construction industry make profit to the country however it is not an environmentally-friendly industry as it will cause air, water, noise and land pollution which all can be linked to the construction industry (Mohd Nizam Bin Yusoff, 2010). It is to be said that the construction industry creates chances and injects money into a nations economy by giving an opportunity for foreign and local investment (M. Agung, 2009). However, despite these contributions, the construction industry has also been linked to global warming, environmental pollution and degradation (Jones Greenwood, 2009). As we all know that not only construction can generates a huge amount of pollutants, including solid waste, noise, dust and water, other industries also will generate but in a small amount as compare to construction industries (Ball, 2002; Morledge Jackson, 2001). To start construction activities, construction cannot start if no any other direct influence industries. There are many direct influences on many other industries which define as both purchasing the inputs from other industries and providing products to almost all other industries, eliminating or reducing waste will produce a great amount of cost savings to society (Polat Ballard, 2004). Although Material Storage Management (MSM), the new concept for minimizing the waste in the construction industry is recognize, but contractor is not fully participate for this new concept. As the cost of labour is expensive than building materials cost, contractor rather allow construction material waste than put more human resources in managing the waste materials (Yau and Wong, 1997; Wong, 2000). Since foreign country are advance in controlling the construction waste strategies, Malaysia as a developer country should also consider about the problem occur in construction waste management. Recycling of construction waste will help the communities to reach the goal by preserve valuable space in their local landfills (Schlauder and Brickner, 1993). Nowadays many reuse and recycle method for construction waste which will lead to minimization of construction waste. Contractors will have to participate on such recycle method to overcome construction waste management problems. 1.3 Problem Statement Construction waste has affected the environmental problems especially for many large and developing cities. About 38% of the construction waste is generated from construction, which is among 6,408 tonnes of waste per annum are produced from construction activities. The amount wastes generate from construction industries is high as compare to other industry. This problem will affect the cost to expel the construction and demolition waste rising rapidly as it is becoming more and more expensive. The construction and demolition waste (CD) is the most critical waste in the whole world. According to Malaysia Environmental Quality Report 2005, the total quantity of wastes in a year is 548,916.11 metric tonnes. This is a huge amount of wastes that we need to be considered and find out a way to control this situation. As from the Malaysia Environment Quality Report 2005, the oil and hydrocarbon waste has the highest percentage 22.4 while phenol/ Adhesive/ Resin waste has the lowest percentage of 0.3. On the other hand, for the type of industry, electronic waste is the highest with percentage of 23.7 while printing and packaging waste is the lowest with percentage of 0.5. Construction industry is a huge consumer of non-renewable resources and a massive producer of waste and the operation of the buildings are responsible for about half of the toal CO2 emissions (K. A. M. Kamar, Z. A. Hamid 2011). Therefore, it is needed to find out the solution and way to conduct waste control to minimize the construction waste. This must be start from now on and being practice by all construction industry to avoid pollution of environment and reduce the construction waste. 1.4 Scope of Study Construction waste management is too wide for carrying out a research as waste is classified into two types, waste of material and waste of manpower. In this situation, I will narrow down the scope of study for construction waste management in order to get my work done smoothly. In this case, I specify my scope of work by focusing on several aspects on construction waste management. Main focus of my research is on the Kuala Lumpur construction companys waste management practices in Malaysia. I will mainly focus on type of construction waste material which are metal and also concern about metal industry. This is because metal is considers as the middle waste produce in the construction industry and it is a common waste. Metal is always being used by construction industry and almost all the metal waste are not reuse or recycle in a proper ways. Besides, I will also focus on how the contractor reuse, recycle and remove other construction waste material from site. As for different construction industry, they will practice different ways of settling the construction waste and this will be interesting to be known. 1.5 Aim and Objectives Aims: To study the ways of recycling and reuse of construction waste management in a construction. Objectives: 2.2 To investigate the issue of waste generate by construction industry. 2.3 To determine the several factors lead to the waste generation and the success for recycling and demolition of construction waste. 2.4 To determine which construction waste can be recycling and which construction waste cannot be recycle. 1.6 Research Methodology Literature Review I will carry out my research by conducting literature review to further understand and be more familiar on the title and scope of research that I had chosen. I will try to read ad much information as I can about my topic which mainly obtains from internet, journal, books, newspapers, magazine and reference books. My literature review focus on the ways to recycle construction waste material, cause an effect of construction waste material and construction waste material pollution issue. As an overall picture, I carry out literature review to furnish myself on the construction waste management scope in our country. Questionnaire As for this research on construction waste in Malaysia, I will conduct questionnaire which mainly focus on main contractor, developer and sub-contractor. I will give out my questionnaire to about 70 construction firm to help me complete my survey question. I expected that I will receive about 30 respondents to enable me to analyze on the result and continue carry out my research study. The survey questions are design based on the aim and objectives that is stated earlier. Interview Interview will be conduct with main contractor or site agent to further understand their ways to remove construction waste in the site. Throughout interview, I can find out the difficulties of handling construction waste. Contractor can share some experience on how to reduce the waste or how to remove the waste on construction site to me and I think this might be helpful for me to do my research. Chapter 2: Literature Review 2.1 Definition of waste Nowadays the amount of construction waste contribute in a development country is extremely high. As compare to other waste produce by other industries, the construction waste is the highest generation of waste. Waste can be simply define or describe as the material which is produce by human or from industry which does not has residual value ( Serpell and Alarcon, 1998). There are a lot of definitions to describe waste as show below: Waste can be defined as that which can be throw away or dispose without reducing customer value. (Polat and Ballard, 2004) The loss or damage of whatever kind of resources is considered as waste. The waste on materials, time (labour and equipment), and capital is mainly conducted by activities that generate direct or indirect costs but do not increase any value to the last product from the point of view of the customer. (Formoso et al., 2002) Any substances or objects that are mainly for disposed or intended to be disposed or are needed to be disposed off by the provisions of national laws are defined as waste. (The Basal Convention, 1989) The by-product which is generated or remove from a construction work, renovation work and demolition work or sites of building and civil engineering structure is consider as waste. (Cheung, 1993) For any substances or article which are need to be disposed of as being broken, worn out, contaminated or otherwise spoiled is consider as waste. (Section 75 of U.K. Environmental Protection Act (EPA), 1990) Table 2.1 Definitions of waste There are many waste generate everyday in a construction site such as construction waste, material waste and solid waste. Construction waste: Construction wastes are the wastes that are generated from the various activities carry out from the construction which is relatively clean and heterogeneous building material (Tchobanaglous et al., 1993). It is also define as the waste which includes the delay in time consuming, unsafely, rework, unnecessary transportation journeys, far distances, improper management of programme and poor constructability (Lee, et al., 1999). Besides that, (Peavy et al., 1985) indicated construction waste as the waste which is conducted from building works, demolition works and refurbishment works for individual housing, commercial building or other structures. According to (Shen et al., 2004), Construction wastes are arising from the different types of construction activities including the excavation, civil and building construction, site clearance, demolition activities, roadwork and building renovation which result the wastes in the formation of building debris, rubble, earth, concrete, steel, timber and mixed site clearance materials. For the new construction wastes, it is composed primarily of mixtures of unused or damaged raw materials as well as off cuts (discarded cut material) and packaging (Magdich, 1995). Materials waste: Materials waste is mean by whatever material that are far away from earth materials which requires to be transported elsewhere from the construction site or used among the construction site itself for the objective of land filling, incineration, recycling, reuse or composting, other than the intended specific purpose of the project due to materials damage, excess, un-reuse, or non-compliance with the specifications or being a by-product of the construction process (Ekanayake Ofori, 2000). Material wastes are categorized by the activity which are over-ordering, overproduction, wrong progressing, unsatisfied storage, manufacturing defects and theft or vandalism by human ( Garas et al., 2001). Solid waste: Wastes generate from human and animal activities are called solid waste. Wastes establish by public authorities for final disposal, including hazardous waste, liquid-solid sludge from industry and water/waste water plants are within this definition (Kiely , 1997). Solid waste is also to be said as the waste which is in solid form that are unusable or unwanted generally conducted by human activities (Peavy et al., 1985). 2.2 Issue of Waste When due to the issue of waste, the construction waste is or will subsequently become a serious environmental issue in many cities and countries all around the world (Chen et al., 2002; Ferguson et al., 1995; Shen et al., 2000, 2002; Smallwood, 2000; Wong and Tanner, 1997). (Faniran and Caban, 1988; Kibert, 1994; Ferguson et al., 1995; Graham and Smithers, 1996; Guthrie et al., 1999; Symonds, 1999; Lawson and Douglas, 2001.) Stated that waste management for construction and demolition activities has become the major environmental problems in many municipalities. Whenever there is a construction activities carry out, there will produce waste. Waste from the construction industry will cause global warming, environmental pollution and degradation (Jones Greenwood, 2009). Environmental problems in many big cities are also cause by the construction waste generated in construction activities (Begum et al., 2006; Chen et al., 2002; Teo Loosemore, 2001). There are several construction materials which contribute the cause of wastes such as steel reinforcement, premixed concrete, cement, sand, lime and premixed mortar, bricks and blocks, ceramic tiles pipes and wires Formoso et al., (2002). Based on the analysis on sources of wastes concluded that a high amount of material wastes is generated due to the flow of activities like material delivery, inventories and internal transportation and handling, which are usually neglected by site management (Formoso et al., 2002). A research from Environmental Protection Department stated that a daily average of 37,690 tonnes of Construction and Demolition (CD) wastes was conducted (EPD, 2000 a). Besides that, due to the development country which the construction industry activities increasing rapidly and shortage of sustainable landfill sites, the construction wastes are becoming a serious problem forcing the professionals and researchers to focus on the way to reuse the construction wastes (Masood et al, 2002). Globally estimate that many landfill sites around the world will receive 10-30% of construction and demolition (CD) waste frequently (Fishbein, 1998) while (Magdich, 1995) stated that construction and demolition wastes to be throwing to the landfills will contribute 25 percent from all the wastes. There are about 1-10% of the purchased construction materials will be leave at the site for the residential projects as waste (Bossink and Brouwers, 1996). Recent research which carry out in UK stated that at least 10% of all raw materials delivered to the sites will be wasted in the case of damage, loss and over-ordering (Guthrie et al., 1998). In the year of 2005, our lan dfills will be fully dispose of waste and the construction industry will no longer depend on landfills to dispose waste (EPD, 2002a). Other wastes are easy to be handled but for the construction waste, it is more difficult to be reuse or recycle due to the high levels of contamination and a huge degree of heterogeneity. (Bossink and Brouwers, 1996) say that construction waste also contains an extremely high amount of chemical wastes which is harmful and hard to be handling. Usually for the construction waste generate in construction activities will be dump to landfills and in recent days construction waste is recommended to be recycle to recognize its value and potentials of reusing them in future construction project (Trankler, et al., 1996; Peng et al., 1997). As for the total landfills wastes, construction and building activities takes 30% of the total volumes in the States while UK adds more than 50% and Australia takes 20%-30% (Teo and Loosemore, 2001). Research on the construction and demolition wastes has been done which indicate that about 15%-30% of all solid waste by weight and more than 90% of this waste is from landfill in the gulf region, especially in Kuwait (Kartam, et al. 2004). Untitled.png Figure 2.2 Hierarchy of construction and demolition waste (Peng et al., 1997). There are limited practices among the construction sector on the waste minimization, reuse and recycling method because of the building materials which are at relatively low cost (Begun et al 2009). There is no forcing that the construction companies must practice sustainable resource and waste management which conclude that illegal dumping is still an issue for the authorities (Begun et al 2009). As this figure 2.2.1 is concern, it specified that for the solid waste, it contribute the most among the other waste produce in a construction industry in Malaysia. Untitled.png Figure 2.2.1 Percentage of solid waste in 1994 by  ¼Ã‹â€ Hassan et al. ¼Ã…’1998). 2.3 Factors of waste generation 2.3.1 Classification of waste There are classifications of wastes in the construction industry. Research from the pass indicated that the material waste will occur or appear throughout the construction project no matter in initial stage, design stage, construction stage or operation stage (Craven et. al., 1994; Faniran and Caban, 1998; Gavilian and Bernold, 1994; Spivey, 1974). Basically for the building construction waste there will divide into two categories namely structure waste and finishing waste (Skoyles and Skoyles, 1987). Structure wastes are those wastes such as concrete fragment, reinforcement bars, abandoned timber plate and pieces. On the other hand, for finishing wastes, it included a wide range of waste materials which is generated during the finishing stage of the building (C.S.POON*, ANN T.W.YU and L.JAILLON 2003). Furthermore, wastes are being arranged into specific categories like demolition materials, packaging materials, wood, concrete, asphalt, garbage and sanitary wastes, scrap metal, products, rubber, plastic and glass, and pesticides and pesticide containers (Spivey, 1974). Singapore defined the classification of construction material waste into three major categories namely material waste, labor waste and machinery waste (Ekanayake and Ofori, 2000): Material waste: Any kind of materials which is unused and rejected as worthless or unwanted. Labor waste: Simply mean that the waste conducted by laborer such as concrete wasted due to unsatisfied workmanship, brick lay wrongly and broken of floor tiles. Machinery waste: Machinery which is order to the site but did not carry out the construction activities. Classification of solid waste is as below: Municipal waste which the wastes are paper, plastics, food wastes, ashes, and special wastes include Street sweepings and dead animals. Industrial waste which the wastes are timber, demolition and construction waste, treatment plant waste, hazardous waste. Hazardous waste which the wastes are radioactive substances, chemicals, biological waste, flammable waste and explosives. (Kiely , 1997). 2.3.2 Construction Industry Waste Generation A study on the generation of construction waste in the construction industry is very important. Waste generates in many kind of situation and it is important to be identified to reduce and improve the waste management. Nowadays a lot of countries were developing well in construction industry and cause the generation of huge amount of construction waste. Demand for houses and major infrastructure projects make the amount of construction waste keep increasing rapidly which will cause environmental issue (Nasaruddin et. al., 2008; Siti and Noor, 2008). Construction and demolition wastes surpass the volume of municipal wastes in most of the countries. This simply means that construction activities generate and produce a large amount of waste (Sim Lee Gaik, 2005). (Graham and Smithers, 1996) stated that as long as a construction activities or project is concern, there are several factors which will lead to the production of waste. Basically, it is often that the construction wastes are come from the result of human error in design, procurement method, material handling, residues of raw materials and unexpected change in building design (Bossink and Brouwers, 1996). Generally about 10% of the materials delivered to construction site will become wastes at the end of the construction activities (Magdich, 1995). A study contribute that the largest waste generated materials or component is woody (Goetz, 1998). As for other countries, waste generation is show as below: Hong Kong generated the major solid waste in construction industry and in the year of 1998, it generated approximately 32,710 tons of construction and demolition (CD) wastes per day (Poon et al., (2001). Greece surpasses 3.9 million tons of construction and demolition wastes for the year of 2002 which will continue increase the amount of waste subsequently (Fatta et al., 2003). Australian landfills have 20% to 30% of construction waste out of all wastes are being dispose (Craven et al., 1994). Brazil is to be saying that the amount of construction waste generated will be 20% of all materials delivered to site (Formoso et al., 2002). United States Environmental Protection Agency (USEPA) mention that the amount of 124 million metric tons of building-related construction and demolition wastes or 1.2kg per person per day were produced in the year of 1996 (Weber et al., 2002). India has the total generation of construction waste about 14.7 million tons per year as stated in Central Pollution Control Board India (Pappu, 2006). Country CD Wastes (percentages %) The Netherlands 26 Australia 20-30 United States 20, 23, 24, 29 Germany 10 Finland 13-15 Table 2.3.2 CD Wastes as Percentage of All Solid Wastes Entering Landfills in Various Countries (Source: Bossink and Brouwers, 1996) Untitled.png Chart 2.3.2 CD Waste Generation in Million Tons Waste generate in Percentage Tourist Hotel and Industrial Projects 19% Commercial Projects 16% Low Rise Building 13% Government Projects 11% Tunnel and Infrastructure 8% High Rise Building 33% Table 2.3.2.1 Cumulative Percentages of Projects Generating Construction Waste in Egypt (Mohd Firdaus Bin Mustaffa Kamal, 2009) The involvements of waste generation are divided into five sections such as design, procurement, materials handling, construction/ renovation and demolition. The table below shows the different type of project phase which cause waste generated: (Graham and Sniithers., 1996) Untitled.png Table 2.3.2.2 Causes of waste in different project phase The construction and demolition wastes generate rubbish, wood/ related products and miscellaneous wastes where their percentage of waste generation is as follow: Rubbish 40%-50% such as concrete, asphalt, bricks, blocks and dirt. Woods and related products 20%-30% such as pallets, stumps, branches, forming and framing lumber, treated lumber and shingles. Miscellaneous wastes such as painted or contaminated lumber, metals, tar-based products, plaster, glass, white goods, asbestos and other insulation materials, and plumbing, heating and electrical parts. Tchobanoglous et al. (1993) 2.3.3 Wastes in Malaysia Malaysia, a developing country wishing to achieve status by 2020 is facing a big problem and challenge of decoupling economic growth and waste generation (National Economic Advisory Council, 2010). Construction waste generating in Malaysia is becoming more and more pressing issue (Begum et. al, 2007; Begum et. al., 2010). (Recycling Today, 16 March 2004) indicated that Malaysia has a subsequently high waste generator from the construction industry. It can be said that Malaysias construction waste is one of the largest waste rate and yet despite a number of government policy initiatives to address this problem, suitable resource and waste management on site remains a low priority for the majority of the contractors (Begum, 2009). Due to the rapid development and urbanization happen in Malaysia, our country produces about 25,600 tonnes of waste daily (Fazleena Aziz, 2010). There are five states in Malaysia which produce 70% of the total amount of waste in the country and there are Kuala Lumpur, Selangor, Pahang, Terengganu and Kelantan (Grant, 2001). 30 construction sites are conducted in a study which identified six types of waste materials namely concrete (12.32%), metals (9.62%), bricks (6.54%), plastics (0.43%), woods (69.10%) and others waste (2%). Among these wastes, woods contribute the most in our country (Faridah et. al., 2004). 28% of municipal solid waste and construction waste been generated in the central and southern regions of Malaysia (Mohd Nasir et Al., 1998). Overall summary of 16,000 tons of domestic waste is produced per day by local communities and the amounts per capita change from 0.45 to 1.44 kg per day which very much depending on the economic status of the areas concerned. This simply mean that waste generate about 1kg per capita per day (GAIA Global Meeting, 2003). Based on a research from Alam Flora Sdn. Bhd., there are only 76% of solid wastes are able to be collect back in Malaysia and only about 5% being recycle, with the rest of 95% disposed at the countrys 112 landfills (Alam Flora Sdn. Bhd., 2007). For our country Malaysia, it is quite surprise to say that the Government spends RM400 million per year on waste disposal and the waste is only refers to municipal solid waste which is a huge amount of money (The Star, 2005). Another issue happen in Malaysia is illegal dumping. Seberang Perai of Pulau Pinang stated that there are illegal dump site near along the road which is a very irresponsibility way of clearing the construction wastes (Faridah et. al., 2004). Besides Seberang Perai, the issue of illegal dumping is happening rapidly all over Malaysia (Yahaya and Larsen, 2008). Another study done in Johor which conclude that there are 42%-46% of illegal dumping sites are of construction waste (Rahmat and Ibrahim, 2007). Recent news indicated that almost 30 tons of construction waste was found to be dump illegally in tropical mangrove swamp near Bandar Hilir, Malacca and construction debris problem near roadside at Section 17, Petaling Jaya, Selangor (The Star, 2011; The Star, 2012). Those irresponsibility actions of illegal dumping will cause risk to human health and environmental problem (Faridah et. al., 2004; Rahmat and Ibrahim, 2007). The National Strategic Plan for Solid Waste Management was form in 2005 which mainly focus on solid waste management in peninsular Malaysia and the duration is until 2020 providing the foundation for the subsequent years (United Nations Development Programme, 2008). 2.3.4 Purpose of Waste Management The main purpose of conducting waste management is to reduce/ remove the amount of waste produced and in the same time reducing disposal costs and the environmental impact (Pitt et al., 2002). Waste need to be carries out by using recycle and reusing method so that it will not affect the environment factors and improve our future life. According to (Woolley, 2000), with the help of waste management in term of reducing, reusing and recycling of CD waste, it will help to increase the lifetime of landfills and reduce exploration of natural resources. One of the strategies to reduce waste is by recycling as it contributes to three main advantages (Edwards, 1999): Reduce demand for new resources Reduce transport and production energy costs Use the waste which would otherwise he lost to landfill sites. It is important to carry out waste management from now on although a very small amount of construction and demolition wastes is now recovered by waste management, for sure there will be greater amount of wastes to be recycle in the future in such a way that higher tipping fees, mandatory landfill diversion legislation and the success of entrepreneurs in processing both source-separated and mixed wastes (Tchobanoglous et al., 1993). As by using the recycling method for construction waste, it can help to decrease the demand on land for disposing the waste and also help to conserve natural materials and to reduce the cost of waste treatment prior to disposal (Poon, 2002). Waste management is used for a sustainable development which meets the needs of the present without compromising the ability of future generations to meet their own needs (Brundtland, 1987). 2.3.5 Waste Management It is a major problem suffered worldwide about the management of construction waste (Adam, 2004). Recycling of construction wastes simply mean that the separation and recycling of recoverable waste which are form during the construction and remodeling stage (Mohd Nizam Bin Yusoff, 2010). Research indicated that 90% of the construction wastes can be recyclable to be reused (Mohd Nizam Bin Yusoff, 2010). The main point of view that will cause the waste generation is by design stage. Design stage will taken into control of materials waste on construction sites as it is taking a central role to help minimizing waste produced (Shen, et al., 2004). To manage the construction wastes well, the method of managing is very important as it should be part of the project management functions and involve employees participation (Shen and Tam, 2002). A lot of various management methods have been applied and discuss from previous research in order to improve the control on construction wastes (Sim Lee Gaik, 2005) and (Koskela, 1992; Alarcon, 1997) mention that many methods have been drawn up and developed such as in the way of policy and programmes to help to reduce the construction waste. Construction management plan is introduce to improve materials resource efficiency by carry out reuse, recovery and recycling as well as to minimize the issue of illegal dumping by properly introduce the waste removal processes (Defra, 2009). As for a successful waste management, the construction waste should not be directly disposed but it needs to pass through several processes before being disposed. The method to treat the proper waste management is to follow the waste management hierarchy (Peng et. al., 1997). By following the concept of waste management hierarchy it will give advantages to the environmental and economy problem to a country (Tchobanoglous and Keith, 2002). Figure 2.3.5 Waste Management Hierarchy (Source: Peng et. al., 1997) Another waste management methodologies in the form of hierarchy in descending order from reducing waste, re

Saturday, October 12, 2019

Othello †the Unending Popularity Essay -- Othello essays

Othello – the Unending Popularity  Ã‚        Ã‚  Ã‚   What factors within William Shakespeare’s tragedy Othello can explain the undying popularity of the drama? Are such factors peculiar to the Bard? Let us take up these issues in this essay.    The ability of the audience to identify with the characters in Othello– this is of primary importance. M.H. Abrams in The Norton Anthology of English Literature attributes the dramatist’s universality to his characters as well as to the relevance of his themes:    One preliminary document in the First Folio is by Shakespeare’s great rival, critic, and opposite, Ben Jonson. In it he asserts the superiority of Shakespeare not only to other English playwrights but to the Greek and Latin masters:    Triumph, my Britain, thou hast one to show To whom all scenes of Europe homage owe. He was not of an age, but for all time!    That tribute is the first formulation of a judgment often reiterated in later periods, explaining Shakespeare’s place at the very center of the English literary canon. Many earlier critics found Shakespearean â€Å"universality† displayed in the human truth of his characters and his enduringly relevant themes (467).    Does an additional reason for the unending fame lie in the great heterogeneity of characters and scenes and actions within the play?   Robert B. Heilman in â€Å"The Role We Give Shakespeare† relates the universality of Shakespeare to the â€Å"innumerableness of the parts†:    But the Shakespeare completeness appears graspable and possessable to many men at odds with each other, because of the innumerableness of the parts: these parts we may consider incompletenesses, partial perspectives, and as such they correspond to the imper... ...: Greenhaven Press, 1996. Reprint from Shakespeare: The Pattern in His Carpet. N.p.: n.p., 1970.    Frye, Northrop. â€Å"Nature and Nothing.† Essays on Shakespeare. Ed. Gerald Chapman. Princeton, NJ: Princeton University Press, 1965.    Heilman, Robert B. â€Å"The Role We Give Shakespeare.† Essays on Shakespeare. Ed. Gerald Chapman. Princeton, NJ: Princeton University Press, 1965.    Levin, Harry. General Introduction. The Riverside Shakespeare. Ed. G. Blakemore Evans. Boston: Houghton Mifflin Co., 1974.    Shakespeare, William. Othello. In The Electric Shakespeare. Princeton University. 1996. http://www.eiu.edu/~multilit/studyabroad/othello/othello_all.html No line nos.    Wilkie, Brian and James Hurt. â€Å"Shakespeare.† Literature of the Western World. Ed. Brian Wilkie and James Hurt. New York: Macmillan Publishing Co., 1992.         

Friday, October 11, 2019

International Marketing and Management Essay

1. Preface As the neo-classic theory, the information model (McCracken, 2005) within advertising is based on the idea of homo economicus – the rational human being or the rational consumer. According to this theory the consumers evaluate products on a rational basis and buy the goods which are assessed to optimise their self-interest. Thus the cultural context surrounding the good is not taken into account when planning a branding strategy. This indicates that the consumer at any given time will select a product on the basis of an objective evaluation upon the good’s utility regardless of any other factors. However, how does the information model explain that that the consumer’s actions deviate from what is dictated in the theory and hence that the consumer does not always act rational? Consumers buying patterns and decision making seem to be controlled by other factors than rational evaluations and hence the information model appears to face limitations when trying to give explanation to why expensive branded goods are chosen rather than similar goods without brand value – choices, which are inherently irrational. So what triggers the consumer to make these choices? And if the consumers based their consumption on rationality would some luxury goods not battle to survive in the market place? Therefore, when looking into the specialty coffee1 market it could be argued that the similar cheaper coffee product now supplied by fast food chains such as McDonald’s or Dunkin Donuts, would easily substitute a product such as coffee from Starbucks Corporation2? However, it seems like the consumers act less rationally than predicted by the neo-classic economic theory and thus base their consumption choices on other factors than for instance price – it is not rational to buy a tall lattà © in Starbucks when a product with similar product-property can be bought in McDonald’s for less than half the price, but nevertheless numerous consumers do buy their latte at Starbucks. Then it is arguable that the quality and taste were what differentiated the Starbucks latte from the McDonald’s latte, which would justify the more expensive purchase. But according to specialists the price premium of coffee at Starbucks cannot be justified anymore (Schwaner-Albright, 2008) again indicating that something other than pure information is controlling consumers buying decisions. McCracken (2005) explains these irrational choices with the so-called transformation model, the counterpart of the information model, which operates within another paradigm not explaining consumer choices on the basis of information but on the basis of consumers being surrounded by culture – culture which affects the consumption patterns and that products possess intangible benefits or meanings which can be transferred from the products to the consumer, meanings which the consumers need to construct their identity. For this Speciality coffee: â€Å"Sometimes called â€Å"gourmet† or â€Å"premium† coffee, Specialty Coffees are made from exceptional beans grown only in ideal coffee-producing climates. They tend to feature distinctive flavours, which are shaped by the unique characteristics of the soil that produces them† (SCAA, 2008) Starbucks Corporation will be referred to as Starbucks in the rest of the thesis. Ea Elisabeth Finn Nielsen & Tina Holm Mortensen | The Story of Starbucks reason rational choices are not always made – brands possess intangible meanings which results in consumers making irrational choices based on emotions and feelings and which to some degree may explain the success of the Starbucks until now. 2. Problem Area Investigating the state and direction of Starbucks leaves one with the impression of a very successful company – it is an almost unbelievable success story about the coffee chain and a brand which changed the Americans’ coffee and cafà © culture. Since 1987, when this success story took its departure, Starbucks has attained immense growth results. The coffee shop chain has been growing with more that 20% a year (Bonamici & Fortune, 2004) and in five years the chain almost tripled the number of stores worldwide, from 5,886 in 2002 to 15,011 in 2007 (Harrer, 2008) resulting in an almost global omnipresence (Starbucks, 2008a). Thus, Starbucks is developing rapidly which is reflected in the fact that the chain until last year opens approximately five new stores a day worldwide. According to the corporation, the intention is to let this development continue and the plan is to add approximately 6,500 stores to the total store count by the end of 2011 (Starbucks, 2008b) However, in the media, Starbucks is criticised for this rapid growth and analysts do not seem to doubt that the expansion objective of a total number of 40,000 stores is to stretch the expansion too far, as it is estimated that it might be difficult to maintain a profitable turnover in the long run (Nocera, 2008). Furthermore, if continuing this fast, some analysts expect that the corporation eventually will destroy what they have built up and what have become to be known as their unique characteristics. Hence, analysts believe that Starbucks have lost focus and track of the Starbucks Experience3 which has always been the cornerstone of the corporation (Nocera, 2008). These statements are particularly interesting as Starbucks’ growth rate seems to have been slowing down the past year (Starbucks, 2008d). To this, it is seen how Starbucks is not able to meet the expectations of the market, which is reflected in dropping stock prices in particular, and in the fact that Starbucks struggles to retain the same costumer traffic as before. Starbucks believes that increasing competition from quick-service restaurants, which have started offering coffee and the decrease in the American economy, are the main explanations for Starbucks’ inferior results (Starbucks, 2008c). Naturally, it cannot be rejected that some of Starbucks’ decline is connected to the US economic slowdown as the tendency is seen across the industry, but comparing Starbucks’ stock prices to the overall index, Starbucks has experienced a steeper fall the past year (Factiva, 2008). Therefore, the decline may have other explanations. Although Starbucks is far from economic crisis at this moment, it can be argued that potential crisis are lurking. Starbucks strives to provide customers with a special and theatrical experience in a comfortable and inviting environment when buying their coffee beverage. This is referred to as â€Å"The Starbucks Experience† which will be elaborated on later as the experience comprises of many different factors. Ea Elisabeth Finn Nielsen & Tina Holm Mortensen | The Story of Starbucks Extending the knowledge of the Starbucks Corporation, there is no doubt that the future is challenging to Starbucks, especially since it has been presumed that the golden days of Starbucks is over (Gilbert in Nocera, 2008). In this context, it is essential to be aware of the growing tendency of customers deselecting Starbucks deliberately and especially the growing number of customers actually avoiding Starbucks (Thompson et al., 2006; Thompson and Arsel, 2004). The growing number of customers dissociating themselves from Starbucks, expressing their negative attitudes towards the corporation, cannot be ignored as they can be seen as an expression of Starbucks struggling with the trustworthiness of their brand. 2.1 Branding as the Root Cause Due to the growing dissociation from Starbucks and the questioning of their narratives, we argue that branding can be at the root of the problems Starbucks is facing currently. Thus, Starbucks’ approach to their branding is questioned. The dissociation from Starbucks can furthermore be understood as an expression of Starbucks not delivering what the consumer of today demands – thereby arguing that the Starbucks brand struggles in corresponding with the cultural desires in society. The purpose of the thesis is therefore to investigate how Starbucks has handled their branding and hence narratives. In relation to branding we have come across Holt (2004) and McCracken (1986; 2005) who both take a cultural approach to branding and thus focus on the importance of brands relating to the cultural context. Holt (2004) and McCracken’s (1986; 2005) theories analyse brands attached with meanings which consumers adopt when they buy the brand, thereby the brand’s meanings and values are transferred to the consumer’s identity. Thus, these brands can be characterised as identity brands. Starbucks is identified to be such an identity brand, seeing that customers apply the meanings of Starbucks’ brand in creating themselves (Thompson et al., 2006). Therefore, branding is about creating narratives which correspond with the desired image of the consumers. This requires an understanding of the historical and cultural context. The point is that if the narratives are not continuously related to the changing cultural context, hence the desires of the consumers, the brand will be in trouble as the narratives lose their trustworthiness (Holt, 2004). Based on Holt’s (2004) theory about iconic brands, it can additionally be argued that Starbucks has reached iconic status as they achieved to become a symbol representing the desires of consumer culture when they entered the market. They were able to comply with the subcultural desires of that time, exemplified by the â€Å"bobo-culture†, which will be elaborated on later (Thompson et al., 2006). This may leave one with the impression that Starbucks has pioneered in applying a cultural branding strategy. However, this does not seem to be the case since it is suggested that they do not change in line with the context yet, time after time, they intimate that they pursue an emotional branding strategy (Schultz & Yang, 1997; Michelli, 2006). Consumers’ doubt in Starbucks’ trustworthiness indicates conflicts in the image of Starbucks, and furthermore that the narratives do not correspond with the identity that consumers desire. Ea Elisabeth Finn Nielsen & Tina Holm Mortensen | The Story of Starbucks McCracken (2006) points out that all trends and concepts emerging as cultural innovations over time will be perceived as an ordinary standard; hence they lose what made them distinctive and interesting in the beginning, as well as their initial novelty value This is furthermore an interesting approach to Starbucks’ decline as it may be the case that Starbucks has difficulty in retaining the same position in the mind of the consumers seeing that the concept of specialty coffee might now be perceived as a mainstream concept. The cultural branding approach complies with and overcomes the shortcomings of emotional branding (Holt, 2004) which will be outlined as the branding strategy of Starbucks in the Literature Review. Therefore, the following Literature Review will serve as a justifying foundation for applying a cultural branding approach to the understanding of the Starbucks brand. 3. Literature Review The Starbucks corporation has been discussed in various articles, books, and TV shows and it seems that a large amount of writers have an opinion about the company which they wish to express in one way or another. However, only few articles and books have taken the discussion and analysis about the famous company to an academic level, and quite a few of these apply Starbucks as a case example and hence are not focussed on Starbucks alone. In the following review, we will outline the tendencies towards Starbucks’ branding. We have chosen to include academic research, consultancy work, and more descriptive analyses. We are aware of the fact that in the case of the consultancy literature, it appears to be weaker in its argumentation due to the fact that it is not based on thorough research. However, since only a little literature analyses Starbucks on an academic level, consultancy literature is included to give a more comprehensive image of the branding of Starbucks as it is found to provide a useful insight into how Starbucks have gone about their branding – knowledge which can be applied later in the thesis. Academic research includes, among others, Thompson and Arsel (2004), Thompson et al. (2006), Lyons (2005), Rindova in Lerpold et al. (2007). We define consultancy books as literature written with the purpose of giving the business-world’s suggestions on how to go about branding by applying Starbucks as a prime example. In the Literature Review, they are represented by Michelli (2007) and Scott Bedbury (2002). Lastly, there has been identified descriptive literature upon Starbucks’ branding. This is mainly written by Koehn (2001), Pendergrast (2001) and Luttinger and Dicum (2006), who include Starbucks in the historical context of the specialty coffee sector’s development. In general, it can be argued that the literature found shows an agreement in that Starbucks’ branding strategy is emotional, though some only imply this implicitly. We attempt to identify Ea Elisabeth Finn Nielsen & Tina Holm Mortensen | The Story of Starbucks gaps in the existing literature on which to base our argumentation of choosing a cultural branding approach. Moreover, most of the literature is written with the purpose of explaining Starbucks’ current troubles – therefore the gaps identified should not be seen as a criticism towards the existing literature as it has not been its purpose to analyse Starbucks from a cultural and contextual approach. Moreover, all texts have been composed before the crisis of Starbucks and therefore it seems logical that Starbucks’ poorer performance has not been investigated. Nevertheless, the fact is that only few authors have taken Starbucks’ lack of cultural branding up for evaluation and we will apply knowledge from these authors as foundation for the further research. 3.1 A Holistic Approach Michelli (2007) describes through an internal analysis of the corporation how Starbucks revolutionised the coffee industry, gained high growth rates, and success worldwide. Michelli (2007) points out that the company has followed five principles, and that these have lead directly to their success. The principles are all focused on how the company can differentiate from other coffee shops and, through the principles, create a special coffee experience for the customer. The key to this special experience is to create a connection between the partner4 and the customer and through this connection create a relation that emotionally attaches the customer to the brand. Michelli (2007) does not intend to describe the branding strategy of the company, and the purpose of his book is not to demonstrate the branding of Starbucks, but to develop a generic framework for success by indicating that any company can gain success applying the five principles. However, we argue that Michelli (2007) through the book, although maybe not consciously describes the branding of Starbucks, and that the five principles described in sum, constitute the branding strategy, or at least part of it. Implicitly, it can be argued that the strategy Michelli (2007) is describing is an emotional branding strategy as it is evident that emotions are the pivotal point of the strategy, and thus that the goal is to create an emotional relationship with the customers through the five principles. Thereby, focus seems so be shifted from a product benefit-driven approach to an emotional appeal (Roberts, 2004 in Thompson et al., 2006). What also seems clear is that the five principles shall not be deviated from. This indicates a consistency that is in line with the thoughts of emotional branding. Hence, the principles should be kept consistent in all the brand activities of the company over time. Michelli’s (2007) focus is predominantly internal. It is the CEO, managers, and partners who, from a top-down perspective, deliver the five principles and hence the brand to the customer. As mentioned before, the key is to connect with the customer and create a relationship, which according Onward †¦ Howard P.S. Everything that we do, from this point on (from the most simple and basic), matters. Master the fundamentals. Experience Starbucks Source: http://www.starbucks.com/aboutus/pressdesc.asp?id=825

Thursday, October 10, 2019

Ica Gh Syslabus

Objectives and Expected Performance Outcome of each part THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) Syllabus for ICAG Qualifying Examinations ACCRA 2009 Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations Contents Introduction Features and Inovations of the New Scheme Objectives and Expected Performance Outcomes of Each Part PART 1 1. 1 1. 2 1. 3 1. 4 Financial Accounting Fundermentals Business Management Economics Management Information Systems PART 2 2. 1 2. 2 2. 3 2. Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation PART 3 3. 1 3. 2 3. 3 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Management PART 4 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Audit and Professional Ethics Corporate Strategy and Governance Advanced Tax Planning and Fiscal Policy Review of Qualifying Examinations Syllabus May 2010 Proposed Tra nsitional Arrangements 1 2 3 4 11 17 25 32 37 42 50 55 61 68 73 80 86 98 108 115 116 2 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsINTRODUCTION After nearly four years of organizing examinations on the current syllabus of the Institute of Chartered Accountants (Ghana), professional programme, the first of which was held in May 2005, it is now considered appropriate and timely to revise and update it in order to bring it in line with current state of knowledge and to make it more relevant to the current demands of employers and clients. The job of the Chartered Accountant has become more sophisticated because of the effects of globalisation, developments in information technology and the complexity of the modern business organisation.The modern day chartered accountant, for instance, not only expresses an opinion on the accuracy and fairness of financial statements, but also advises management on the viability of investment projects, tax matters and ren ders specialised advisory services, etc. In many cases, he is called upon to serve the nation as a member of a special investigation panel. In order to perform these functions creditably, he needs to have acquired proficiency in accounting theory and practice. The new syllabus would be examined in May 2010. The new syllabus attempts to meet the dual goals of the scheme through the subject structure and coverage.The 16-subject, 4-level-structure examination combines subjects which address the practical skills requirements of the potential professional accountants with others which are mainly of the theoretical or conceptual nature and therefore serves as a good grounding for the Professional Accountant. SUMMARY OF NEW STRUCTURE Exhibit 1: Chart of New Examination Scheme 1. 1 1. 2 1. 3 1. 4 Financial Accounting Fundamentals Business Management Economics MIS & Business Systems 3. 1 3. 2 3. 3 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Mana gement PART 1PART 3 PART 2 PART 4 2. 1 2. 2 2. 3 2. 4 Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Auditing and Professional Ethics Corporate Strategy and Governance Advanced Taxation and Fiscal Policy Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations FEATURES AND INNOVATIONS OF THE NEW SCHEME This new scheme was developed on a well-established context for a review and change. The following new features and innovations stand out. A four-part structure of 16 papers in total. †¢ Fusion and integration of some courses. This is meant to encourage an integrative learning approach and to minimize the negative of the â€Å"tunnel vision† subject-by-subject training. The combination of related courses is therefore meant to derive more meaning and synergies. For example, it is not uncommon to find very sim ilar questions and requirements on â€Å"Budgeting and Variance Analysis† in both the old [i. e. Current] Management Accounting and Cost Accounting papers. †¢ Clearly defined and achievable learning outcomes from Part to Part.This should partly resolve the problems associated with the placement of partly qualified candidates in industry and on other programmes. †¢ A more rational, easy-to-fit and implement, graduate conversion and exemption scheme has been incorporated. It is hoped that this will motivate higher grade candidate entrants—degree and diploma holders —to acquire sufficient accountancy competence and speed up their eventual professional qualification. †¢ All students have ten (10) years from the date of registration within which to complete all the examinations of the Institute of Chartered Accountants (Ghana).After the ten (10) years period any student who has not completed the examinations of the Institute will not be eligible to tak e the examinations. †¢ Better focus on business [financial] strategy and reporting or communication skills, thereby enabling candidates to appreciate the overall realities of the business environment and to use advisory skills more effectively. †¢ Introduction of some more relevant programmes and appropriate titles — the New Business Strategy is more about management, making accountants strategic decisions makers. Increased emphasis on business advisory skills at the final Part 4. 2 Institute of Chartered Accountants, Ghana Financial Accounting Fundamentals OBJECTIVES AND EXPECTED PERFORMANCE OUTCOME OF EACH PART Each of the 4 Parts of this examination scheme has a broad objective and expected performance outcome as stated below. Additionally, within each subject at any Part, the syllabus coverage as well as the detailed but specific objectives and learning outcomes are stated. The broad objective and learning outcomes of the four (4) Parts are as follows: PART 1 â € ¢ 4 basic/foundation papers. Provision of basic principles and knowledge required to understand the Business Environment. PART 2 †¢ Four (4) traditional core papers. †¢ Test of technical expertise required of a modern accountant. †¢ Acquisition of background knowledge and skills necessary for effective performance at middle management level. PART 3 †¢ Four (4) core papers. †¢ Emphasis on business cases, strategy and advisory skills. PART 4 †¢ Four (4) core papers. †¢ Emphasis on business cases, strategy and advisory skills. Result and Interpretation The pass mark is 50%. The results will be published as â€Å"pass† or â€Å"fail.A candidate who fails has the option of rewriting this paper in subsequent examinations till his/her candidature expires. Institute of Chartered Accountants, Ghana 3 Proposed Sylabus for ICAG Qualifying Examinations PROFESSIONAL PART 1 PAPER 1. 1: Financial Accounting Fundamentals 1. OBJECTIVES AND LEARNING OUTC OMES This paper is designed to enable candidates acquire and appreciate fundamental accounting knowledge in organisations. At the end of the course, the candidate should be able to: Demonstrate sound knowledge and understanding of accounting principles, concepts and their application in the preparation of financial statements.To ensure that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements. Able to identify and correct omissions and errors in accounting records and financial statements. Able to specify the components of financial statements and prepare and present non-complex accounts for sole traders, partnerships and limited companies. Specify why an entity maintains financial records and prepares financial statements.Identify the sources of information for the preparation of accounting records and financial statements. R ecord and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements. Prepare a trial balance from accounting records and identify the uses of the trial balance. Prepare accounts and financial statements from incomplete records. Understand the different bases of preparing financial statements. Apply some international financial reporting standards.Define the qualitative characteristics of financial information and the fundamental bases of accounting FORM OF EXAMINATION The examination will be a three-hour paper consisting of five compulsory questions. (All the five questions must be answered. ) 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the w eightings below. 4 Institute of Chartered Accountants, Ghana †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 2. Financial Accounting FundamentalsHowever, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Conceptual Framework of Accounting, Maintaining Financial Records Principles of Double Entry & Books of Prime Entry Adjustments to Accounting Records and Financial Statements Accounting for non-current Assets (tangibles and intangibles) Preparation of Financial Statements including Cash Flow Preparation of Financial Statements for Non-profit Making Organisations, Preparation of Financial Statements from Incomplete Records Accounting for specialised transactions Introduction to financial statements analysis TOTAL WEIGHTING (%) 0 15 20 20 15 10 100 Institute of Chartered Accountants, Ghana 5 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAI N TOPIC SYLABUS CONTENT (Cont’d. ) 1. 1 Conceptual Framework of Accounting a. Define and explain the scope of accounting, financial accounting, book-keeping, cost and management accounting, and their similarities and differences. b. Explain the needs of external and internal users of accounting information. c. Describe forms of Business Entity: and explain the meaning of ‘entity. ’ d.Explain the categories of business organisations. (i) Sole Proprietorships: Their characteristics, benefits and limitations. (ii) Partnerships: Their characteristics, benefits and limitations. (iii) Limited Liability Companies: Their characteristics, benefits and limitations e. Explain the differences between Partnerships and limited liability companies. f. Explain the purpose of financial statements by 1AS 1. g. Explain the accounting assumptions and concepts. h. Outline the components of financial statements. i. Identify the main users of financial information and their information needs. . Identify and explain accounting concepts and conventions. k. Outline the qualitative characteristics of financial statements. l. Outline the elements of financial statements and the basis of their recognition and their measurements. m. Explain Accounting Standards: their purpose, standards setting process, IASB membership. a. Specify why an entity maintains financial records and prepares financial statements. b. Identify the sources of information for the preparation of accounting records and financial statements. c.Record and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements. d. Record and account for changes in the ownership structure and ownership interests in an entity. 1. 2 Maintaining Financial Records 6 Institute of Chartered Accountants, Ghana Financial Accounting Fundamental s PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLABUS CONTENT (Cont’d. ) 1. 3 Principles of Double Entry and Books of Prime Entry a.Understand and apply the accounting equation. b. Identify the elements of financial statements: †¢ Types, definitions, relationships and distinctions. †¢ The nature of transactions. c. Outline the contents and purpose of different types of business documentation, including: quotation, sales order, purchase order, goods received note, goods dispatched note, invoice, statement, credit note, debit note, remittance advice, receipt. d. Identify the main types of ledger accounts and books of prime entry (cash books, the sales day book and the sales ledger, the purchases day book and the purchases ledger) and understand their nature and function. . Understand and illustrate the uses of journals and the posting of journal entries into ledger accounts. f. Identify the main types of business transactions e. g. sales, purchases, paymen ts, receipts. g. Identify correct journals from given narrative. h. Illustrate how to balance and close a ledger account. 2. 1 Adjustments to accounting records and financial statements a. Identify and explain the types of errors that can affect trial balance and its effects on financial statements. (i) Explain how these can be corrected. (ii) Explain the purpose of suspense accounts. iii) Explain the uses of journals to correct errors in draft financial statements. b. Explain the accounting for the following in financial statements; (i) Stocks/inventories. (ii) Tangible non-current assets. (iii) Fixed Assets and Depreciation. (iv) Intangible non-current assets and amortisation. (v) Accruals and prepayments. (vi) Debtors/receivables and trade creditors/ payables. (vii) Provisions and contingencies. (viii) Returns inwards and outwards. (ix) Discount received and discount allowed. (x) Capital and revenue expenditures. Institute of Chartered Accountants, Ghana 7Proposed Sylabus for ICA G Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) xii. Bad debts, provisions for doubtful debts, provisions for discounts on debtors. c. Prepare Bank Reconciliation Statement. 2. 2 Accountingfor Non-current Assets a. Describe the accounting treatment for property, plant and equipment in accordance with IAS 16. b. Explain the methods and policies of depreciation (limited to straight line, reducing balance and revaluation methods). c. Explain the reasons for depreciation and accounting for provision for depreciation. . Account for disposal of property, plant and equipment using ledger accounts. e. Account for recognition of Intangible assets in accordance with IAS 38. f. Explain the differences between depreciation and amortization. a. Prepare and present income statement and balance sheet of a sole trader: i Manufacturing Account ii Trading Account iii Profit and Loss Account iv Balance Sheet a. Describe the procedure for forming a partnership. b. Outline the provisions in the Incorporated Private partnership Act 1962 (Act 152) in relation to the preparation of partnership accounts. c.Prepare final accounts of partnership: †¢ Trading, profit and loss account †¢ Profit and loss appropriation account †¢ Partners’ capital and current accounts †¢ Balance sheet d. Explain the procedure for admission of a partner. e. Explain the methods of valuing goodwill. f. Explain revaluation in relation to an admission of a new partner, change in the profit sharing ratio, or a retirement/death. 3. 2. Preparation of Financial Statements of a Partnership Firm 3. 1 Preparation of Financial Statements of a Sole Trader 8 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsPAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) g. Prepare partnership accounts for an admission, change in the profit sharing ratio, or a retirement. h. Pre pare accounts for simple dissolution (excluding piecemeal realisation). 3. 3 Preparation of Financial Statements of a company a. Distinguish between. – Ordinary Share and Preference Share. – Authorised Capital and Stated Capital. – Income Surplus and Capital Surplus. b. Describe the nature and types of debentures. c. Explain the nature and purpose of final accounts of a limited liability company. . Draft company final accounts for internal use. e. Define cash flow and explain cash flow statement. f. Describe the usefulness of cash flow statement. g. Prepare a simple cash flow statement in accordance with IAS 7. a. Identify the type of entity that is a non-profit making organisation. b. Identify the purpose of such organisations. c. Outline the differences between income statement for non-profit making organisation and income statement for a profit making business. d. Prepare receipts and payments account, income statement and a balance sheet for a non-profit mak ing organisation.Prepare Income statement and balance sheet of an entity from incomplete records. 4. 1 Preparation of Financial Statements for Not-for-Profit Organisations 4. 2 Preparation of Financial Statements fromIncomplete Records 5. Accounting for a. Explain joint venture. Specialised b. Distinguish between joint venture and partnership. Transactions Joint Venture; c. Explain how to make entries in the accounts of a joint venture. Investments; d. Explain investments accounts, and how they are Royalties; used. Branch Institute of Chartered Accountants, Ghana 9 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Financal Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) e. Record transactions in investment accounts. f. Explain royalties, minimum rent and short workings. g. Record royalties in the books of the lessee and lessor (including sub-royalties or leases). h. Prepare departmental and branch accounts (excluding foreign branches). 6. Introduction to Financial Statement Analysis a. Calculate basic financial ratios from given income statement and/or balance sheet: – Profitability Ratios – Liquidity (Short term solvency) Ratios – Gearing/Leverage Ratios – Activity/Efficiency Ratios – Investment Ratios b.Explain the meaning and uses of the above ratios. c. Outline the limitations of financial ratios as tool for performance measurement. LIST OF RECOMMENDED TEXT 1. 2. 3. ICAG Study Text. Wood F. Business Accounting 1: Financial Times. Millichamp, R. A. (1992) Foundation Accounting; DPP. RELEVANT LEGISLATIONS 1. 2. Companies Code, 1963, Act 179. Incorporated Private Partnership Act 1962, Act 152. 10 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Business Management 1.OBJECTVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to: †¢ †¢ †¢ †¢ †¢ †¢ explain the objectives of business and the functions of management; expl ain the major concepts, theories and techniques in the field of general management; apply the concepts, theories and techniques in analysing and providing solutions to business problems; describe the various functional areas of an organisation and how they relate to one another; describe the environment within which businesses operate; appraise the impact of economic, social, political, legal, technological and global changes in the environment on management decisions. . FORM OF EXAMINATION The examination will be a three-hour paper of seven (7) questions. Candidates will be required to answer any five (5) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only.Syllabus Coverage Introduction to Management Planning and Decision Making Organizing, Motivation, Leadership, Controlling Communication Groups and Team Work Human Resource Management Marketing Management Operations Management TOTAL Weighting (%) 10 15 30 15 10 10 10 100 11 Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Introduction to Management a. Explain the objectives of business organisations. b.Explain the four (4) functions of management and state the other major elements in the management process. c. Explain the roles of management. d. Explain the types of skills needed by managers. e. Describe how managerial jobs differ according to the levels and areas of responsibility. f. Explain the evolution of management theories. g. Explain how socio-cultural, legal, economic, political and technological and global changes influence businesses. h. Explain the concept of stakeholders and distinguish between primary an d secondary stakeholders. i. Explain the nature of the power and interests of takeholders. j. Explain the social responsibility of businesses. Planning and Decision Making a. Define and differentiate between the following key terminologies: Planning †¢ Forecasting †¢ Objective setting †¢ Policies †¢ Programmes †¢ Schedules †¢ Procedures †¢ Budgeting b. State and describe types of plans. c. Categorise the types of planning at the different levels of management. d. Explain the planning process. e. Explain the steps in the decision making process. f. Appraise alternative solutions and select appropriate solution(s) to organisational problems. g.Evaluate and apply skills necessary for effective decision making as regards the entire spectrum of management and organisation. 12 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Organising a. Describe the elements that make up organisational structure and its related units. b. Develop organisational charts and explain their importance. c. Describe the main approaches to job design. d. Explain the major methods of vertical co-ordination, including formalisation, span of management, centralization vs. ecentralisation, delegation, line and staff positions. e. Analyse delegation, authority, responsibility and accountability and their impact on motivation and organisational culture. f. Explain, analyse and evaluate the concept of coordination as an integral part of management. g. Distinguish between types and conditions for business and organisational integration. h. Identify and state the characteristics and relationships associated with planning, organising, leading and controlling in organisations. i. Appraise the role and importance of co-ordination. a.Define leadership. b. Explain the major sources of a leader’s power. c. Explain the following leadership theories: †¢ Traits theory â⠂¬ ¢ Behavioural theory †¢ Contingency theory †¢ Managerial grid †¢ Tannenbaum and Schmidt leadership continuum †¢ Fieldler’s contingency theory †¢ Situational leadership †¢ Path-goal theory. †¢ Contemporary theories d. Explain the various leadership styles Leadership Institute of Chartered Accountants, Ghana 13 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Motivation . Explain the theories of motivation. b. Describe the role of behavioural aspect of motivation. c. Evaluate the limitations to motivation theories. d. Describe how teamwork and consultative management are used as motivational tools. e. Outline the linkage between motivation and output. a. Explain the nature and importance of organizational control. b. Describe the control process. c. Discuss the different organisational control process. d. Explain the different control methods. a. Explain the mean ing and role of communication in modern organisations. b.Explain the main forms of communication. c. Describe the communication process. d. Distinguish between organisational communication channels and explain their role in managing effectively. e. Discuss the roles of negotiation in the management process both within an organisation and with external bodies. f. Identify and describe barriers to communication. a. Define and analyse the concept of management groups, inter or intra-group relations and how motivation influences group/managerial behaviour. b. Analyse and evaluate the concept of team approach in directing organisational activities. . Explain how groups are formed within organisations and how this affects performance. d. Explain the nature, functions and purposes of social groups in organisations. e. Explain inter-personal and inter-group relations and distinguish between them. f. Define and analyse the concept of organisational culture and business etiquette in organisat ions. Controlling Communication Groups and Teamwork 14 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Human Resource Management a.Explain the role of the human resource management function and its relationship to other parts of the organisation. b. Describe the recruitment process. c. Distinguish between training and development and show their relationship. d. Explain the meaning and effects and/or application of job evaluation, staff appraisal, performance measurement and evaluation; promotion and demotion. e. Explain the disciplinary procedure in human resource management. f. Explain compensation systems and the significance of indirect compensation. g. Explain the concept of organisational health and safety and its benefits. . Distinguish between duties of employer's and employees responsibilities. Marketing Management a. Explain the marketing concept. b. Outline the strategic roles of ma rketing in organisations. c. Explain the main elements of a marketing plan and importance. d. Explain segmentation and targeting of markets and positioning of products within markets. e. Explain the elements of the marketing mix and their application. f. Describe the role of technology in modern marketing. g. Explain the differences and similarities in the marketing of products and services. h. Design and implement a pricing strategy. . Explain customer care strategies as a means of achieving competitive advantage and their relationship with total quality management. Institute of Chartered Accountants, Ghana 15 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management (Cont’d. ) MAIN TOPIC SYLLABUS CONTENT Operations Management a Explain the following types of production process: †¢ Job production †¢ Batch production †¢ Mass/continuous/flow production b. Explain and compare the following methods of plant layout: †¢ Process layout â € ¢ Product layout †¢ Fixed-position layout. c.Discuss the role of operations management in organizations. d. Explain the concept of quality and total quality management. e. Explain how the quality of products and services can be assessed, measured and improved. RECOMMENDED/REFERENCE TEXTS 1. 2. 3. 4. 5. ICAG Study Text. Appleby P. O. Modern Business Administration, Pitman. Boachie-Mensah, F. O. Essentials of Management, Woeli Publishing Services. Cole, G. A. Management: Theory and Practice. DP Publications. Marfo-Yiadom, E. Principles of Management, Woeli, Publishing Services. 16 Institute of Chartered Accountants, GhanaEconomics PAPER 1. 3 Economics 1. OBJECTIVES AND LEARNING OUTCOMES On completion with this paper, candidates should be able to: †¢ explain the nature and scope of economics; †¢ define and explain the fundamental problems of satisfying wants from scarce resources with alternative uses or describe resources allocation in relation to competing wants; à ¢â‚¬ ¢ explain and offer illustrations of the main techniques of economic analysis as a basis for business decisions; †¢ identify how macroeconomic variables and government economic policies affect and/or influence an organisation. explain the main features and contemporary trends of the Ghanaian economy and apply the concepts and techniques of economics to current business issues. 2. FORM OF EXAMINATION The examination will be a three (3) hour paper of seven (7) questions, five (5) of which should be answered by candidates. The paper will consist of two (2) sections, A and B. Section A will consist of four (4) questions on microeconomics and Section B will consist of three (3) questions on macroeconomics.Candidates are required to answer three (3) questions from Section A and two (2) questions from Section B. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks availab le in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 17 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 3 Economics SYLLABUS COVERAGE (Cont’d. ) WEIGHTING (%)Basic Economics — Concepts and Systems Price and quantity determination Elasticity concepts Theory of consumer behaviour Theory of production Theories of costs and revenues Theory of the Firm National income accounting Money and banking Public Finance International Trade TOTAL 7 10 8 10 10 5 10 10 10 10 10 100 18 Institute of Chartered Accountants, Ghana Economics PAPER 1. 3 Economics SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Basic Economic Concepts and System a. Define and explain economics in relation to production, distribution. b. Consumption of goods and services. c.Explain the concepts of scarcity, choice and scale of preference. d. Explain the concept of opportunity cost in relation to individuals, firms and government. e. Identify the main characteristics of the various economic systems and explain their merits and demerits. f. Discuss the role of economics in business decision making. a. Define demand and supply and identify the types. b. Identify and explain the determinants of quantity demanded and supplied. c. Explain individual and market demand and supply using tables, graphs and equations. d. Distinguish between a change in quantity demanded and a change in demand. . State and explain the determinants of a change in demand and a change in quantity demanded. f. Distinguish between a change in quantity supplied and a change in supply. g. State and explain the determinants of a change in supply and a change in quantity supplied. h. Identify and explain the determinants of a change in supply and a change in quantity supplied. i. Explain the concepts of equilibrium price and quantity via demand and supply with the aid of tables and diagrams. j. Determine equilibrium price(s) and quantity(ies) mathematically for a single and a two-commodity model. . Define and explain maximum (ceiling) and minimum (floor) price legislations and give reasons for legislating prices. l. State and explain the consequences of price legislation with the aid of diagrams. m. Explain the remedies for the consequences of price legislation. Institute of Chartered Accountants, Ghana 19 Price and Quantity Determination Proposed Sylabus for ICAG Qualifying Examinations SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Elasticity Concepts a. Distinguish between own price (point/arc), cross and income elasticities of demand. b.Calculate and interpret coefficients of own price (point/arc), cross and income elasticities of demand. c. Identify and explain the determinants of price elasticity of demand. d. Calculate and interpret coefficients of price (point/ arc) elasticity of supply. e. Identify a nd explain the determinants of price elasticity of supply. f. Explain how elasticities are used in pricing decisions, production and incidence of taxation. a. Define and explain the concept of utility. b. Define and graph total, average and marginal utilities and calculate average and marginal utilities from total utility. . State and explain the law of diminishing marginal utility. d. Use the law of diminishing marginal utility to explain equilibrium of the consumer (one commodity, two or more commodities) and derive the demand curve. e. Use the equilibrium conditions for two commodities to determine the equilibrium quantities consumed via tables. f. Use the law of diminishing marginal utility to resolve the paradox of value. g. Explain substitution and income effects and use them to show the curvature of demand curves for normal, inferior and Giffen goods. a.Identify, define and explain the factors of production. b. Explain fixed and variable inputs in relation to short and long r un production periods. c. Define and explain total, average and marginal products. d. Calculate marginal and average products from total product and represent total, average and marginal products graphically. e. Identify and explain the relationships between total, average and marginal products. Theory of Consumer Behaviour The Theory of Production 20 Institute of Chartered Accountants, Ghana Economics SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT . State and explain the law of variable proportions and use the law to explain the stages of production. g. Explain the long run behaviour of output (returns to scale). a. Distinguish between: †¢ Private and social costs. †¢ Implicit and explicit costs. b. Define, tabulate, represent graphically and explain the inter-relationship of short run costs (fixed and variables costs; total, average and marginal costs). c. Use the law of diminishing returns to variable proportions to explain the conventional shap es (Ushapes) of the average variable cost and marginal cost curves. d.Explain and represent graphically, long run costs. e. Explain economies and diseconomies of scale. f. Use economies and diseconomies of scale to explain: †¢ The position of the long run average cost curve in cost-output, space. †¢ The conventional shape of the long run average cost curve. g. Define and explain total, average and marginal revenues. h. Explain the behaviours of total, average and marginal revenues in both price-taking and pricemaking industries. a. Define the concept of profit in relation to normal and economic profits. b. Distinguish between accountant's and economist's profits. . Distinguish between economic profit and economic loss. a. Distinguish among factory, firm and industry. b. Explain the general concept of equilibrium of the firm. c. Define the various forms of market structures (perfect competition, monopoly, monopolistic competition) and identify the characteristics of each of them. d. Explain the short run and long run positions of the Institute of Chartered Accountants, Ghana 21 Theories of Costs and Revenues Theory of the Firm Proposed Sylabus for ICAG Qualifying Examinations SECTION B: Microeconomics MAIN TOPIC (Cont’d. )SYLLABUS CONTENT perfectly competitive firm, monopolistic firm and monopolistic competitive firm. e. Define oligopoly and identify its characteristics. f. Define, distinguish and give reasons for regulation, deregulation and privatization of firms. National Income Accounting a. Explain the stock and flow concepts of measurement. b. Define national income. c. Explain the following methods of measuring national income: †¢ Expenditure approach †¢ Product (output) approach †¢ Income approac d. Identify and explain the problems and factors that influence the size of national income. e.Explain the relevance of the size of national income. f. Define consumption, savings, investment, government expenditure, imports and exports. g. Identify and explain the determinants of consumption; savings, investment, government expenditure, imports and exports. h. Explain income determination, equilibrium income, the multiplier and the basic accelerator. i. Compute equilibrium income, tax, disposable income and savings. j. Define and explain aggregate demand and aggregate supply. k. Illustrate changes to equilibrium level of national income using aggregate demand and aggregate supply analysis. . Define, identify types and explain measures for tackling unemployment. a. Identify and explain the origins, nature, features and functions of money. b. Identify types of banks and explain the functions of central and commercial banks. c. Explain credit creation by commercial banks. d. Identify and explain the instruments of monetary policy. e. Explain Monetary Policy Formulation through the Monetary Policy Committee (MPC). Money and Banking 22 Institute of Chartered Accountants, Ghana Economics SECTION B: Microeconomic s MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT f.Explain the effects of monetary policy on business organizations. g. Define stock exchange and explain its functions and importance. h. Define and explain demand and supply of money and the three motives of holding money. i. Define and explain inflation and the Philips curve. Public Finance a. Identify and explain the sources of government revenue b. Identify and explain the various items of government expenditure. c. Define National Budget and explain balanced budget, deficit budget and surplus budget. d. Identify and explain sources of financing budget deficit and its economic implications. . Explain Fiscal Policy and identify its tools. f. Define tax and explain the principles (progressive, regressive and proportional) and incidence of taxation. g. Outline the merits and demerits of direct and indirect taxes. h. Define national debt and identify the sources of national debt accumulation. i. Explain the arguments for and against in crease in national debt. j. Identify and explain ways of managing the national debt (e. g. debt swap, Highly Indebted Poor Countries (HIPC). Initiative, conversion of national debts into bonds etc. ) a. Give reasons for international trade. . Explain the concept and consequences of globalisation for business and national economies. c. Explain the concept of balance of payments and its implications for business and for government policy. d. Identify and explain the various components of balance of payments. e. Distinguish between balance of payments deficit and balance of payment surplus. Institute of Chartered Accountants, Ghana 23 International Trade Proposed Sylabus for ICAG Qualifying Examinations MAIN TOPIC SYLLABUS CONTENT f. Explain the causes and effects of fundamental imbalances in the balance of payments. g.Identify and explain exchange rate systems (fixed, flexible and managed float). h. Analyse the interrelationship between exchange rate and current accounts balance. i. I dentify and explain types of international trade controls, arguments for and against trade control and liberalization. j. Explain the role of major institutions (e. g. World Bank, International Monetary Fund) in fostering internal development and economic stabilization. RECOMMENDED/REFERENCE TEXTS 1. 2. 3. 4. 5. ICAG Study Manual on Economics Begg, D. Economics, McGraw-Hill Colander, D. C. Microeconomics, McGraw-Hill Colander, D. C. Macroeconomics, McGraw-Hill Pomayie, P.Macroeconomics, An Introductory Text 24 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System 1. OBJECTIVES AND LEARNING OUTCOMES This paper is concerned with the strategic importance of information systems to organisations in the modern business environment. It recognises that although may organisations employ Information Technology (IT) Professionals, Chartered Accountants now have a key role to play in the provision of information that adds significant v alue to the ever-increasing volume of data processed for management decision making.At the end of the course, candidates should be able to: †¢ Develop an understanding of general information system concepts and practices and technological environment of the contemporary organisation. Apply a systematic approach to the use of information technology in organisations. Appraise the technological environment in order to support the practical aspects of information provision and usage. Identify and apply project management techniques; and develop project proposals. †¢ †¢ 2. FORM OF EXAMINATION The examination will be a three-hour paper of six (7) questions made up of Sections A and B.Section A will consist of a compulsory case study question of 40 marks. Section B will consist of five (5) questions out of which candidates will be required to answer three (3) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and shoul d guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 25 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Management Information System SYLLABUS COVERAGE Systems Theory and Practice Information Systems Computers in Communication Information Technology and the Professional Accountant Business Strategy and IS/IT Alignment Project Management TOTAL MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) WEIGHTING (%) 10 35 10 20 10 15 100 1. Systems Theory and Practice Systems concepts and definition a. Explain systems concepts and give examples of real systems. b. Explain the essence of systems approach to problem solving. c. Describe the holistic features of systems. d. Differentiate between system boundaries and environments. . Explain the following system types: †¢ Open †¢ Cl osed †¢ Adaptive †¢ Cybernetic †¢ Deterministic †¢ Probabilistic (or stochastic) System and Subsystems a. Explain the relationships among subsystems in a typical business context. b. Apply the theory of sub-optimality and systems objective. c. Explain the need for system control and feedback. d. Explain the following system control elements: †¢ Standard †¢ Comparators †¢ Sensor †¢ Effectors e. Represent the control mechanisms diagrammatically. 26 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Cont’d. MAIN TOPIC SYLLABUS CONTENT 2. Information Systems Application of Information systems in the organisation a. Define and distinguish between data and information. b. Explain the attributes of good information, i. e. accuracy, timeliness, brevity, conciseness, reliability, etc. c. Explain the concept of the value of information. d. Explain the term, Information Technology. e. Explain the role and uses of information in organisation i. e. competitive advantage and support of managerial functions. f. Explain the different types of information systems, i. e. TPS, MIS, DSS, EIS, and ES. g.Describe the three levels of information in relation to the levels of management. Traditional file Structures and storage Media a. Explain the terms, computer file; record; field; record key. b. Explain the relationship and difference between transaction and master files. c. Describe the key methods of file organisation and access. d. List the characteristics and explain the workings of the different storage media — magnetic tape, magnetic disc, diskette, CD-ROM, DVD, Zip disc, flash disk, etc. Database Design and Implementation a. Define database and explain the importance of databases in the operations of an organisation. . Describe the types and enumerate the advantages and disadvantages of database models — hierarchical, network, relational and object-ori ented. c. Explain with examples, components of a Database Management System (DBMS) — hardware, software, people (users, designers, administrators, procedures, data/information). d. Apply database tools to real life systems — Entities, attributes and Relationships. e. Explain entity relationship modeling, data analysis and entity life history. Institute of Chartered Accountants, Ghana 27 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Cont’d. )SYLLABUS CONTENT 2. Information Systems (Cont’d) Computer Hardware and Software Concepts a. Explain the hardware concepts of the computer and list its benefits and shortcomings. b. Describe the categories/generations of computers — super, mainframe, mini and microcomputers. c. Draw the basic functional units of a computer system and show how they interrelate — CPU, input/output devices (peripheral devices). d. Describe the various types of computer memory â₠¬â€ semi-conductor memory, cache memory, video memory and flash memory. e. Explain operating systems — single user, multi user. f. Explain system software and describe its components. . Explain the functions of the operating system (os). h. Explain Applications software and describe Packagres. Bespoke software, special purpose software, general purpose software. i. Viruses, worm. j. Explain with examples the evolution of computer programming languages — machine language, assembly language, high level language, 4GL and 5GL. g. Explain the concept of software testing — unit testing, static testing, dynamic testing and regression testing. h. Explain the use of the following: †¢ CASE tools †¢ Prototyping tools †¢ Query language. i. Describe the qualities of a good programme.Representation of processes in computer Systems a. Draw diagrams to represent computer processes using the following tools: †¢ Programme flowchart †¢ Decision trees â₠¬ ¢ Decision tables †¢ Data flow diagram Human Computer Interfaces (HCI) a. Explain the various types of communication between users and computer systems — command driven, menu 28 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Cont’d. ) SYLLABUS CONTENT driven, GUI, user-friendliness. b. Internal and External design of systems. 2. Information Systems (Cont’d) Systems Development Life-cycle (SDLC) a.Explain the following phases of the SDLC: †¢ Problem identification †¢ Feasibility studies †¢ System investigation †¢ System analysis †¢ System design †¢ Implementation †¢ Post-implementation review. b. Describe the methods required to measure the success of the system. c. Apply structured methodology to system development. Processing Systems Options a. Describe the processing options and their characteristics (batch, real-time, demand, online, distributed, cent ralized and decentralized processing). IS/IT in the organisation a. Explain the role and describe the staffing, functions and responsibilities of the IS/IT department in an organization. . Explain the principles of facilities management and outsourcing. Controls and Security of Computer Operations a. Explain the principles of system security and control. b. Explain the under-listed control measures: †¢ Administrative controls †¢ Input and output controls †¢ Operational controls †¢ General controls †¢ Verification and Validation c. Explain the principles of hardware/software maintenance (preventive, corrective, adaptive and perfective). Institute of Chartered Accountants, Ghana 29 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Cont’d. )MAIN TOPIC SYLLABUS CONTENT Data communication Principles, Objectives and Uses 3. Computers in Communications a. Explain the importance of computer networks and distributed pr ocessing. Computers in Communication a. Explain the following computer network types: †¢ Wide area †¢ Metropolitan area †¢ Local area b. Explain computer network topologies and protocols. c. Internet, Intranet, Extranet. Office Automation a. Explain office automation. b. Explain E-Business c. Explain the following: †¢ E-Commerce †¢ E-Mail †¢ Telecommuting †¢ E-Banking †¢ Telesales †¢ Video conferencing †¢ Tele conferencing †¢ EDI †¢ E-Learning 4.Information Technology andthe Professional Accountant Information Technology and the Contemporary Accountant a. Explain how information technology influencing the ways in which organization are structured, managed and operated. b. Identify the required level of knowledge of information technology by professional accountants which can be applied to practical problems in the organization. Information Technology Knowledge and Skills Areas a. Explain the role of the accountant in inform ation technology concepts for business systems under the following: 30 Institute of Chartered Accountants, Ghana Management Information SystemsPAPER 1. 4 Management Information System (Cont’d. ) MAIN TOPIC SYLLABUS CONTENT †¢ The professional accountant as a user information technology. †¢ The professional accountant as a manager information system. †¢ The professional accountant as a designer business information systems. †¢ The professional accountant as an evaluator information systems. 5. Business Strategy and IS/IT Alignment of of of of a. Explain the approach that an organisation may follow to formulate its strategic business objectives. b. Identify current trends in information technology and the opportunities they offer to organisations. c.Distinguish between a business strategy and an information systems strategy. d. Identify responsibility for the ownership of this strategy. e. Explain the use of IS/IT for competitive advantage, using Porter's mo del. a. Define Project Management and explain the terms of reference of a project. b. Explain the roles and responsibilities of staff who manage and participate in projects. c. Explain roles and responsibilities of the project manager. d. Explain the advantages of using a project management software package in the project management process. e. Construct and analyse a project network. f. Construct and interpret a Gantt chart. . Project Management LIST OF RECOMMENDED TEXT 1. 2. 3. 4. 5. 6. 7. 8. ICAG Study Manual. Stubbe, R. Computers and Information Systems. French, C. A. Data Processing and Information Technology; 9th Edition. Landon, K. C. Information Systems and the Internet. Kenneth E. Kedeall, K. E. Systems Analysis and Design. Senn, J. A. Information Systems in Management. Wadsworth. Anderson, J. A. Data Processing Vol. 1 & 2; M & E Pitman. French, C. S. Data Processing and Information Technology. DPP. Institute of Chartered Accountants, Ghana 31 Proposed Sylabus for ICAG Qual ifying Examinations PROFESSIONAL PART 2 PAPER 2. : Quantitative Tools in Business 1. OBJECTIVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to: †¢ Develop the understanding and application of statistical and mathematical techniques needed to solve business and accounting problems. †¢ Explain and interpret the role of the relevant aspects of quantitative techniques needed to solve business and accounting problems. †¢ Make the most informed decision in business and accounting scenarios. 2. FORM OF EXAMINATION The examination will be a three-hour paper of seven (7) questions in all out of which candidates are required to answer any 5 questions. . SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve a s a guide only. SYLLABUS COVERAGE Data collection and interpretation Decision making under risk and uncertainty Forecasting techniques Planning and control techniques Optimisation and decision making techniques TOTAL 32 Institute of Chartered Accountants, GhanaWEIGHTING (%) 10 20 25 25 20 100 Quantitative Tools in Business PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 1. Data Collection and Interpretation a. Collect statistical data using the various sampling methods. b. Classify and tabulate data in the form of frequency distribution table. c. Present data pictorially in the form of bar chart, pie chart, give, histogram, Z-Chart, Gantt chart, Lorenz curve, etc. d. Calculate measures of central tendencies ( mean, median and mode) from a given data. e.Calculate measures of dispersion (standard deviation, range, mean deviation, variation, coefficient of variation, quartile deviation and skewness, etc) from a given data. a. Define probability. b. Distinguish between equally likely and mutually exclusive outcomes. c. Explain marginal, joint and conditional probabilities. d. Apply Bayes' theorem to problem solving. e. Draw probability trees. f. Distinguish between dependent and independent events. g. Explain the laws of probability. h. Calculate and interpret expected value and standard deviation of a discrete random variable. . Use decision tree to solve problem. j. Prepare a conditional pay-off table. k. Use normal distribution to solve problems. Matrix Algebra a. Present matrix information in a tabular form. b. Solve matrix algebra: addition, subtraction, scalar multiplication, matrix algebra. c. Solve problems involving matrix inversion. d. Solve simultaneous equations by matrix algebra. e. Solve problems involving probability transition matrices. 2. Decision Making Under Risk and Uncertainty Institute of Chartered Accountants, Ghana 33 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. : Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 3. Forecasting Techniques Simple Linear Regression Analysis a. Draw scatter diagram. b. Find the equation of the line of best fit using the east squares method. c. Draw the line of best fit on a scatter diagram. d. Interpret the regression coefficient. e. Use the regression equation to forecast. f. Use the computer output to test for regression (t-test, ftest). Simple Linear Correlation Theory a. Distinguish between regression and correlation. b. Explain negative zero and positive correlation. c.Distinguish between product-moment and Spearman's rank correlation coefficient. d. Calculate and interpret product-moment and Spearman's correlation coefficients. Time Series Analysis a. Explain time series. b. State and explain the components of a time series. c. Determine the trend using the methods of moving averages and least squares. d. Apply additive and multiplicative models to determine average seasonal variations. e. Use time se ries to forecast. 4. Planning and Control Techniques Network Analysis a. Distinguish between critical path method (CPM) and programme evaluation and review techniques (PERT). . Draw network diagrams using activity-on-arrow and activity-on nod models. c. Explain optimistic, most likely and pessimistic times for an activity. d. Calculate the expected duration and variance for an activity. e. Determine critical path and project duration. f. Distinguish among and calculate total float, independent float and free float. 34 Institute of Chartered Accountants, Ghana Quantitative Tools in Business PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) g. Calculate the probability and minimum time for completing a project. h.Crash a project using cost-time slope (lease incremental cost) concept. i. Use network analysis to allocate resources. Stock Control a. State the importance of keeping stock. b. Distinguish the simple economic order quantity (EOQ), gradu al replenishment and discounts models. c. Use these models to calculate the optimum quantity and determine reorder levels and safety stocks. d. Use the discrete probability to calculate the optimum quantity and determine reorder levels and safety stocks e. Use the normal distribution to determine the reorder levels, service levels and safety stocks. 5.Optimization †¢ and Decision Making Techniques Differential Calculus a. Differentiate polynomial functions (first and second derivatives only). b. Determine the turning points of a function (maximum, minimum, point of inflection). c. Use differential calculus to maximize revenue and profits (with or without tax) and to minimize cost (including the stock control, EOQ problem). d. Use differential calculus to determine point elasticity of demand. Integral Calculus a. Derive a function given its derivative. b. Apply integration to business problems. Linear Programming a. Formulate the primal linear programming problem. . Formulate th e dual linear programming problem. c. Solve the linear programming problem (involving two variables) graphically. d. Set the initial simplex tableau. Institute of Chartered Accountants, Ghana 35 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) e. Carry out the first iteration of the simplex tableau. f. Interpret the final simplex tableau. g. Explain limiting factors (scarce resources) and their shadow prices. h. Carry out sensitivity analysis on the graphical and simplex solutions.LIST OF RECOMMENDATION TEXT 1. 2. 3. ICAG Study Text Francis, A. Business Mathematics and Statistics. Continuum. Lucey, T Quantitative Techniques. Continuum. 36 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4: Audit and Internal Review 1. OBJECTIVES AND LEARNNG OUTCOMES The course is aimed at developing the candidates' knowledge and understanding of the audit process from the planning st age through to the reporting stage and the techniques used in the conduct of internal and external audit. At the end of the course, candidates should be able to †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 2. xplain the nature , purpose and scope of an audit; state and explain the purposes of the regulatory framework within which the auditor's work is conducted; outline the qualification, functions, responsibilities and rights of an auditor; describe the audit procedures required at the planning stage of an audit; explain the techniques for collecting and evaluating audit evidence; explain the techniques for collecting and evaluating audit evidence; explain and apply basic auditing concepts like internal controls, sampling, compliance test, substantive test, weakness test, etc; assess audit risk and design appropriate audit procedures; draw valid conclusions from the results of audit tests; and prepare various reports relating to audit assignments. FORM OF EXAMINATION The examination will consist of three-hour paper. Candidates are to answer all the five (5) questions set. 3.SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Nature, Purpose and Scope of an Audit. The Regulatory Framework of Auditing and Professional Considerations Audit Planning. Evidence Gathering Internal controls and Evaluation of Control Risk Internal Audit and Other Assurance Engagements Conduct of Audit and Assurance Concept, process and Need for Assurance Reporting Framework TOTAL WEIGHTING % 20 20 20 15 10 15 100 37Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Co nt’d. ) 1. Nature, Purpose and Scope of an Audit a. Define an audit. b. Explain the purpose/general objectives of an audit (distinguish between primary and secondary objectives). c. Examine the advantages of auditing to stakeholders. d. Explain and distinguish between the following types of audit: †¢ Internal/External †¢ Statutory/non-Statutory †¢ Financial/Operational †¢ Interim/Continuous /Final e. Explain the inherent limitations of an audit. f. Explain the concept of expectation gap. a.Describe the nature, purpose and scope of auditing standards and auditing guidelines (International auditing Standards). b. Explain the procedure for developing auditing standards and auditing guidelines (International Auditing Standards). c. Examine the statutory and ethical considerations relating to acceptance and continuance of audit assignments. d. Assess the code of professional conduct — independence, objectivity, integrity, duty of care, confidentiality an d conflict of interest. e. State the qualification of an auditor. f. State persons disqualified for appointment as an auditor. g. Describe the procedure for appointing and removing an auditor. h.Examine the duties, responsibilities, powers and rights of auditors. i. Describe the process of accepting audit engagements. j. State and explain the contents of letter of engagement. k. Examine the legal liabilities of the auditor. l. Explain how auditors are remunerated. m. Explain management and auditors respective responsibilities for the presentation of financial statements and detection of fraud and error. 2. The regulatory framework of auditing and Professional Considerations 38 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 3. Basic Principles and Concepts of Auditing a.Explain the fundamental principles and concepts of auditing: †¢ Walk through test †¢ †¢ †¢ à ¢â‚¬ ¢ †¢ †¢ †¢ †¢ †¢ †¢ Weakness test Compliance test Substantive test Vouching Audit risk Audit sampling — judgmental and statistical, and sample selection methods Systems based audit Materiality True and fair view Directional and rotational testing Systems and risk based audit. 4. Auditing Planning and Evaluation a. b. c. d. Explain the purpose and advantages of audit planning. Describe the process of audit planning. Prepare audit planning memorandum. Examine analytical review procedures as a planning technique. e. Evaluate preliminary materiality levels and audit risks. f. Evaluate the adequacy of accounting system. 5. Internal Controls and Evaluation of Control Risk a. State the reasons for organisations having effective systems of control. b. Identify the fundamental principles of effective control systems. c. Identify the main areas of a business that need effective control systems. d.Identify the components of internal control in both man ual and IT environments, including: †¢ the overall control environment and Control Procedures †¢ preventive, detective and corrective controls †¢ internal audit as a control factor e. Define and classify different types of internal control, with particular emphasis upon those which impact upon the quality of financial information. f. Show how specified internal controls mitigate risk and state their limitations. Institute of Chartered Accountants, Ghana 39 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 5. Internal Controls and Evaluation of Control Risk (Cont’d) g. Identify internal controls for an organisation in a given scenario. h. Identify internal control weaknesses in a given scenario. i.Identify, for a specified organisation, the sources of information which will enable a sufficient record to be made of accounting or other systems and i n t e r n a l controls. j. Defin e internal control. k. State and explain the types and limitations of internal control. l. Explain the following in relation to internal control: objectives, methods of ascertaining, recording, evaluation, testing systems, control environments and control p