The Background Of Internal Control Systems Accounting Essay Example For Students

The Background Of Internal Control Systems Accounting Essay In the past, internal control maps were limited and assigned to internal hearers and internal accounting directors. Today, the concerns of the construct have been generalised and more attending paid by senior direction to do certain that the appropriate internal control systems are put in topographic point and good monitored for the sustainability of the company operations. Internal control mechanisms are indispensable in betterment of the administration s public presentation and ease the quicker responses in clip of equal alteration when needed. We will write a custom essay on The Background Of Internal Control Systems Accounting specifically for you for only $16.38 $13.9/page Order now Corporate concerns worldwide have witnessed multimillion dirts as a consequence of inefficiency in their several internal control systems. Many writers and governments have defined the construct of internal control in different ways. One of the widely recognized significances of internal control is harmonizing to COSO Committee of patronizing administrations of trade manner committee , they province that Internal control is one of the chief tools used to control the hazards associated with unwanted concern Acts of the Apostless. They further assert that, internal control is loosely defined as a procedure effected by an entity s board of managers, direction and forces designed to supply sensible confidence sing the accomplishment of the administration s aims in regardful classs viz. ; Operational effectivity and efficiency, Financial describing dependability and conformity with applicable Torahs and ordinances. ( WWW.coso.org ) From the above definition, it is apparent that internal control involves a figure of cheques and controls exercised in an administration to guarantee watchfulness and way over of import affairs like budget and finance, purchase and gross revenues and internal disposal. Internal control systems include all the steps adopted by an administration to carry through the undermentioned aims ; To avoid waste, inefficiency and fraud and to maintain integral the company resources. To achieve highest degree of truth and capacity in maintaining of the company accounts and operations informations. To promote and mensurate the execution of the administration s policy To measure public presentation efficiency in all facets of the company activities and assistance in organizational direction planning EWSA Rwanda As the proposed research instance survey, EWSA is a company that is entrusted with the distribution of power, H2O and sanitation installations in Rwanda. As a national public-service corporation, EWSA has been in being since 1976 as ELECTROGAZ. The company was founded as REGISDESO in 1939 by the colonial Masterss to provide H2O, electricity and gas to Rwanda Urundi of the so epoch with its central offices in Bujumbura. REGISDESO was subsequently in 1963 divided into Electrogaz for Rwanda and Regideso Burundi. Electrogaz was granted the monopoly for the production and distribution of H2O and electricity in the state. After 1994 race murder, the state s urban colony increased which led to an addition on the demand of H2O, electricity and sanitation severally. The installed H2O and electricity supply installations in topographic point by so could non prolong the demand and therefore a call for an hypertrophied investing in the substructures and other installations. The company since so has gone through a figure of restructurings. In 1999, a jurisprudence was passed seting an terminal to electrogazz monopoly on electricity and H2O supply therefore opening doors for independent power manufacturers and providers to prosecute in the market in twelvemonth 2003. Electrogaz was so put under a direction contact for 5 twelvemonth with Lahmayer international for restructuring and pull offing its systems but the contract lasted for merely two old ages and reverted to the authorities of Rwanda due to Lahmayer s failure to follow with the contract demands and outlooks. Subsequently the company s board was assigned to name a new direction and reconstitute the company systems to run into market demand. In 2010, electrogaz was sprit into RECO ( Rwanda Electricity Corporation ) and Rwasco ( Rwanda H2O and Sanitation Corporation ) , the sprit did non last for long every bit subsequently in the terminals of twelvemonth 2011 the company was once more merged and give the name EWSA ( Energy, H2O and sanitation authorization ) . EWASA Service Electricity: The Company provides electricity by agencies of thermic and hydroelectric power. Hydropower is fundamentally produced by agencies of H2O dikes turning turbines which in bend produce electricity and is the primary beginning for Rwanda electricity production. Thermal power is produced by the agencies of fuel, heavy fuel and methane gas. The thermic power workss were installed as an option to the hydroelectric workss that were non bring forthing plenty in respect to the market demand The state s electrification rate is estimated at 16 % with 350,000 connexions countrywide. Water EWSA provides H2O to Kigali metropolis and urban Centres of Rwanda. Natural springs and some other authorities undertakings supply the rural countries with the needed H2O. The H2O supplied by EWSA is treated harmonizing to the international criterions, in order to run into the criterions, specific H2O purification stairss are taken including ; physical and chemical interventions and laboratory analysis to guarantee quality. ( www.ewsa.rw ) STATEMENT OF THE PROBLEM Internal control systems are tools designed to convey about efficiency in an administration. These systems involve both the employers and employs of the administration. Harmonizing to EWSA history, in the last 17 old ages after the race murder of 1994 the company has changed direction several times due to inefficiency in operations and functionality of the assigned squads, the inefficiency being caused by failure to run into the demands of the company s turning market. The research therefore will be looking at look intoing what internal control systems are in EWSA and how effectual can they be operated to run into the company aim RESEARCH QUESTIONS A figure of inquiries will be asked during the survey, but most significantly the undermentioned inquiries will be more considered for effectual recommendations from the survey ; What are the internal control systems present in EWSA today? How effectual are these systems? What can be done to better on the effectivity of these systems? OBJECTIVES OF THE STUDY General aim The general aim of the survey is to look into EWSA s internal control systems and their several effectivity on the public presentation of the company Specific aims To look into the company s internal control systems in usage To analyze the effectivity of each control system To look into the part of these internal control system to the effectivity of EWSA s operations To supply recommendations on what should be done to better on the efficiency of the company s internal control system and public presentation RESEARCH METHODOLOGY This will include methods, techniques and general attacks that will be used to obtain the necessary informations to accomplish the declared aim ; Research design This research will be both retrospective where literature reappraisal is concerned and redolent revision will be used to get cognition on the capable affair METHODS OF DATA COLLECTION Primary informations: This will affect the usage of good designed questionnaires which will be addressed to functionaries of EWSA and service utilizations to analyze how effectual is the company s service proviso. Secondary informations: This will affect the usage of information from EWSA web site ; diaries related to the topic, different studies from the authorities of Rwanda, universe bank and other international administrations that are someway related to the topic, books from different others on the topic and other cyberspace hunt engines. Significance OF THE STUDY The research will place EWSA s internal system, it will further supply a clear position of the administrations operations and its position at market topographic point for a relevant determination devising The research will analyze EWSA s strength and failings and asses their causes The research will so supply recommendation on how EWSA s internal systems can be improved in order to accomplish the company s aims and ends. Scope OF THE STUDY The survey will embrace all the thoughts refering internal control systems in relation to EWSA s public presentation, It will be carried out in Rwanda energy, H2O and sanitation authorization located in the state s capital Kigali for easy entree to information and likely effectual application of recommendations to control the jobs in the company s operations. The research will be farther be carried out on web sites, books, diaries and studies for truth of information, the research will nevertheless be conducted harmonizing to clip and resources restraints LITERATURE REVIEW This will be presented in sub subjects of ; definitions of cardinal footings, agencies of accomplishing internal control, characteristics of good internal control This chapter is presented in sub subjects of: Definition of cardinal footings, agencies of accomplishing internal control, Features of good internal control, Alternative methods of measuring internal control, the kernel of control and regulation, the kernel of doing things to go on in conformity with a peculiar program or nonsubjective. Examples range from a kid s control of a pull plaything to such comparatively complex affair as flying a jet airliner or commanding the operation of a atomic power bring forthing station. In commanding an organisation, directors strive for the most effectual and efficient techniques to command the assorted activities for which they are responsible, so as to achieve such aims as net income maximization, cost minimisation, quality care, and production quotas. Howard.F. Stettler ( 1982:134 ) He farther mentioned stairss in commanding organisational activities and these include: Forming, planning, and doing the determinations implicit in the development of a program. Authorizing action to implement programs that have been agreed upon. Keeping detention and control over use of resources acquired in conformity with the program. Planing and runing an information system to accurately enter, sum up, and study on all activities in order to supply necessary feedback on the consequences accomplished. Taking such a disciplinary action may be prompted by feedback on past action and consequences. Outline1 DEFINITIONS OF KEY CONCEPTS2 Control environment3 Hazard appraisal4 Control activities:5 Information and communicating:6 Monitoring:7 Competent forces8 Assignment of duty9 Division of work10 Adequate records and equipment11 Rotation of forces12 Internal Auditing13 Protection of acquiescences14 Separation of employee fonctions15 Rotation of employees occupation assignments16 OBJECTIVES OF INTERNAL CONTROL17 Judgment errors:18 Management override:19 Cost versus Benefits:20 THE NEED FOR INTERNAL CONTROL21 Means OF ACHIEVING INTERNAL CONTROL22 Beginnings of information for survey of internal control23 DEFINITIONS AND UNDERSTANDING OF PERFORMANCE24 BIBIOGRAPHY DEFINITIONS OF KEY CONCEPTS DEFINITIONS AND UNDERSTANDING OF INTERNAL CONTROL Howard F. Stettler ( 1977:54 ) stated that Internal control comprises of the organisation program and all of the co-ordinate methods and steps adopted within a concern to safeguard its assets, look into the truth and dependability of its accounting informations, promote operational efficiency, and promote attachment to order managerial policies . Harmonizing to this definition, internal control is the agencies by which direction obtains the information, protection, and control for successful operation of a concern endeavor. Harmonizing to Thompson, Strickland and Hermanson et Al. ( 1987:269 ) they define the internal control system as the: program of Organization and all the processs and actions taken by an entity to: Protect its assets against larceny and waste Ensure conformity with company policies and federal jurisprudence Measure the public presentation of all forces in the company so as to advance efficiency of operations. Ensure accurate and dependable operating informations and accounting studies . Therefore forestalling larceny and waste is merely a portion of internal control. In general footings, the intent of internal control is to guarantee efficient operations of a concern therefore doing it possible for the concern to efficaciously make its ends. Internal control is defined as a procedure, affected by an entity s board of directors/trustees, direction and other forces, designed to supply sensible confidence sing the accomplishment of organizational aims in the undermentioned classs: Effectiveness and efficiency of operations Dependability of fiscal coverage Conformity with Torahs and ordinances This definition reflects certain cardinal constructs: Internal control can be expected to supply merely sensible confidence, non absolute confidence, to an entity s direction and board. Internal control is geared to the accomplishment of aims in one or more separate but overlapping classs. .ua97de4896bb6020ff22c5ed500ddf93b , .ua97de4896bb6020ff22c5ed500ddf93b .postImageUrl , .ua97de4896bb6020ff22c5ed500ddf93b .centered-text-area { min-height: 80px; position: relative; } .ua97de4896bb6020ff22c5ed500ddf93b , .ua97de4896bb6020ff22c5ed500ddf93b:hover , .ua97de4896bb6020ff22c5ed500ddf93b:visited , .ua97de4896bb6020ff22c5ed500ddf93b:active { border:0!important; } .ua97de4896bb6020ff22c5ed500ddf93b .clearfix:after { content: ""; display: table; clear: both; } .ua97de4896bb6020ff22c5ed500ddf93b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua97de4896bb6020ff22c5ed500ddf93b:active , .ua97de4896bb6020ff22c5ed500ddf93b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua97de4896bb6020ff22c5ed500ddf93b .centered-text-area { width: 100%; position: relative ; } .ua97de4896bb6020ff22c5ed500ddf93b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua97de4896bb6020ff22c5ed500ddf93b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua97de4896bb6020ff22c5ed500ddf93b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua97de4896bb6020ff22c5ed500ddf93b:hover .ctaButton { background-color: #34495E!important; } .ua97de4896bb6020ff22c5ed500ddf93b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua97de4896bb6020ff22c5ed500ddf93b .ua97de4896bb6020ff22c5ed500ddf93b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua97de4896bb6020ff22c5ed500ddf93b:after { content: ""; display: block; clear: both; } READ: To Clone Or Not To Clone (2041 words) EssayInternal control comprises five interconnected constituents viz. ; command environment, hazard appraisal, control activities, information and communicating and monitoring. These five constituents are explained below Control environment The nucleus of any concern is its people and their single properties, including unity, ethical, values and competency in which they operate. They are the engine that drives the entity and the foundation on which everything remainders. Hazard appraisal The entity must be cognizant of and cover with the hazards it faces. It must put aims, integrated with grosss, production, selling, fiscal and other activities so that the organisation is runing in concert. It besides must set up mechanism to place, analyze and pull off the related hazards. Control activities: Control policies and processs must be established and executed to assist guarantee that the actions identified by direction as necessary to turn to hazards to accomplishments of the entity s aims are efficaciously carried out. Policies and processs should be reviewed on a periodic footing. Information and communicating: Surrounding these activities are information and communicating systems. These enable the entity s people to capture and interchange the information needed to carry on, manage and command its operations. Monitoring: The full procedure must be monitored, and alterations made as necessary. In this manner, the system can respond dynamically, altering as conditions warrant ( www.tufts.edu accessed on 22/September 2010 ) . INTERNAL CONTROL STRUCTURE Harmonizing to Hanson, Hamre and Walgenbach ( 1993:254 ) , a house s internal control construction is defined as the policies and processs established to supply sensible confidence that the specific entity aims will be achieved. The control processs of peculiar concern to the comptroller are those that help to: Produce accurate and dependable fiscal informations about the house and Safeguard the house s assets. We use the term accounting controls to mention to the policies and processs designed to advance accomplishment of these two aims. FEATURES OF AN ACCOUNTING CONTROL SYSTEM Harmonizing to Hanson Hamre, and Walgenbach ( 1993:254 ) , good internal accounting control includes the undermentioned demands: Competent forces Assignment of duty Division of work Adequate records and equipment Notation of forces Internal auditing These demands are explained below ; Competent forces Accounting controls may interrelate with controls in other countries. For illustration, engaging processs used to place competent accounting forces may besides be used to engage capable employees for other countries in the house. Employees should be carefully selected and their endowments used intelligently in the operation of the accounting information system. Each individual should thoroughly understand his or her map and its relationship to other map in the system. Above all, an employee must recognize the importance of following the processs prescribed by direction and should be in support with the system. A well-formulated system of internal control can be destroyed by employees deficiency of assurance or cooperation. Assignment of duty The program of the organisation should repair duty for maps and confer the authorization necessary to execute them. Responsibility and authorization for a given map should non be shared, because this may ensue in duplicate of attempt and in occupations traveling undone if persons think that another is executing the assignment. When one individual is responsible for remaining within budgeting sums for labor costs, he or she should be given the authorization to delegate forces to occupations, control overtime, and so on Division of work Division of work is one of the most of import of the facts of a good system of controls. The responsibilities of persons should be defined so that no individual person has complete control over a sequence of related minutess. For illustration, the individual managing bank sedimentations and the individual maintaining the cashbooks should non have bank statements or do bank rapprochement. Improper division of work, or segregation of responsibilities, increases the possibility of fraud, sloppiness, and undependable record maintaining. With a proper division of responsibilities, the work of one individual or group can move as a cheque on work performed by another individual or group. For illustration, when different persons process purchase orders and receiving studies, a 3rd individual can compare the order, having study and seller s bill before O.K.ing payment. This pattern reduces the likeliness of mistakes from sloppiness every bit good as the possibility of fabricated purchases or deceitful transition of goods. Work division is valuable non merely in forestalling mistakes and expansive, but besides in supplying the advantages of specialization-better public presentation and easier employee preparation. Adequate records and equipment Harmonizing to Hanson Hamre and Walgenbach ( 1993:256 ) , equal records are of import non merely in accounting for a company s resources but besides in supplying direction with accurate and dependable information. One of the most of import characteristics in a satisfactory records-keeping system is a comprehensive chart of histories that classifies information in a mode best suited to direction s demands. Control histories and subordinate records should be used when appropriate, so that work can be subdivided, and cross-checks may be made when the two types of histories are reconciled. Control and subordinate histories can be used for such countries as histories and notes payables, works assets, and the major disbursal categorizations of selling disbursal and administrative disbursal. The signifiers used with the accounting records should advance truth and efficiency. If possible, single signifiers should be pre-numbered so that the sequence of signifiers used can be accounted for. Furthermore, pre-numbering helps a steadfast hint its minutess and cut down the possibility of neglecting to enter a dealing. For illustration, say a steadfast issue pre-numbered gross revenues faux pass for each sale. A cheque of the figure sequence would unwrap any recreation of gross revenues returns accomplished by devastation of the gross revenues faux pas. Similarly, accounting for the sequence of pre-numbered cheques can observe whether live cheques have been issued for unauthorised purchases. Rotation of forces Harmonizing to Hanson, Hamre and Walgenbach ( 1993:257 ) , some companies rotate the places of certain operating forces. For illustration, accounts a receivable clerk each responsible for a certain alphabetical sections. This process may unwrap mistakes and abnormalities caused by sloppiness and dishonesty on the portion of employees. Embezzlement of financess particularly in fiscal establishments such as Bankss has frequently been discovered during an employee s absence, when the culprit could no longer command or pull strings records. Internal Auditing Harmonizing to Hanson, Hamre and Walgenbach ( 1993:257 ) , an of import characteristic of the internal control construction of big companies is the internal audit map. The internal auditing section independently appraises the house s fiscal and operational activities. In add-on to reexamining activities for mistakes and abnormalities, the internal audit staffs determines whether prescribed policies and processs are being followed and efforts to bring out uneconomical and inefficient state of affairss. Internal auditing is a staff, or advisory, a map that consists of reexamining activities and doing written recommendations to direction. To be effectual, the internal audit staff must be independent of operating ( line ) maps and should describe to a high-level executive or to the house s board of managers. CHANGING CONCEPTS OF INTERNAL CONTROL Harmonizing to Walter B. Meigs ( 1969:95 ) , internal control is far more comprehensive in range than the internal cheque of a coevals ago. The most common use of the term internal cheque Was to depict the patterns followed within the accounting and finance divisions of a concern for the double intents of minimising clerical mistakes and protecting assets, peculiarly hard currency, from loss or larceny. Although the protection of hard currency is unimpeachably an of import map of the system of internal control, this is merely one of several of import aims. Internal control extends beyond accounting and fiscal maps, its range is companywide and embracings such as auditing, statistical analyses, quality control and production programming. We may state that internal control in present twenty-four hours usage embraces all sections and affects all activities of concern concern. It includes the methods by which top direction delegates authorization and assigns duty for such maps as merchandising, buying, accounting, and production. PURPOSE OF INTERNAL CONTROL Harmonizing to Thompson, Strickland and Hermanson ( 1987:269 ) , the basic intent of internal control is to advance the efficient operation of an organisation. The system of internal control consists of all steps employed by an organisation to ; Safeguard assets from wastes, fraud, and inefficient usage Promote truth and dependability in the accounting records Encourage and step conformity with company policies and Measure the efficiency of operations. Protection of acquiescences This can be done by ; Separation of employee map and Rotation of employee occupation assignments Separation of employee fonctions If a work is assigned to a specific individual, that individual is accountable for that undertaking, as such he/she can be rapidly identified. It is easy to follow lost paperss or find how a peculiar dealing is recorded when employees are given specific responsibilities. Division of duties gives sense of pride and importance hence the individual s responsible privation to execute to the best of their ability. Rotation of employees occupation assignments If occupations are being rotated among employees it discourages employees from long-run strategies to steal. Employees realize that if they steal from the company, the following employee assigned place may detect the larceny. If employees are given one-year holiday, many dishonest strategies prostration when the employee does non go to to the occupation on a day-to-day footing. Evaluation OF PERSONNEL PERFORMANCE To measure how good company employees are making their occupations, many companies use internal auditing. Internal Auditing consists of look intoing and measuring employee s conformity with the company s policies and processs. For this intent companies hire internal hearers who are trained in internal scrutinizing company policies and their responsibilities. Role of internal hearers: they should promote operating efficiency throughout the company and can be invariably watchful for dislocations in the company s system of internal control. They make recommendations for the betterment of company s internal control system whenever necessary. OBJECTIVES OF INTERNAL CONTROL The chief aims of internal control are: To guarantee all minutess are authorized such as aggregation and direction of hard currency is accomplished merely when decently authorized and controlled. For illustration all user fees in a golf nine should be tracked and accounted for on numbered grosss. To guarantee all certification and answerability for assets are in conformance with local and national Torahs ; and procedural demands. For illustration the usage of merely authorized signifiers and completed in conformity with known Torahs and ordinances. Ensure truth and efficiency of organisation s employees public presentation in its operations LIMITATION OF INTERNAL CONTROL A cardinal construct underlying the definition of internal control is that an internal control construction provides merely sensible confidence that bureau aims will be achieved. Restrictions are built-in in all internal control systems. These consequence from hapless judgement in decision-making, direction s ability to overrule controls and consideration of costs and benefits relative to internal control. No affair how good internal control operates, some events and conditions are beyond direction s control. The internal control restrictions above are explained as follows ; Judgment errors: Effective internal control may be limited by the worlds of human judgement. Decisions are frequently made within a limited clip frame, without the benefit of complete information, and under clip force per unit areas of carry oning bureau concern. These judgement determinations may impact accomplishment of aims, with or without good internal control. Internal control may go uneffective when direction fails to minimise the happening of mistakes ( e.g. , misconstruing instructions, sloppiness, distractions, sloppiness, distraction, weariness, or errors ) . Management override: Management may overrule or ignore prescribed policies, processs, and controls for improper ( e.g. , to heighten presentation of their bureau s fiscal or conformity position ) . Override patterns include deceits to province functionaries, staff from the cardinal bureaus, hearers, or others. Management override must non be confused with direction intercession ( i.e. , the going from prescribed policies and processs for legitimate intents ) . Intervention may be required in order to treat non-standard minutess that otherwise would be handled unsuitably by the internal control system. A proviso for intercession is needed in all internal control systems since no system anticipates every status. Cost versus Benefits: The cost of internal control must non transcend benefits to be derived. Potential loss, associated with exposure, should be weighed against the cost to command it. Although the cost-benefit relationship is a primary standard to be considered in planing internal control, the precise measuring of costs is by and large non possible. .u7a14887e69c82f38abf6f5caae8400d4 , .u7a14887e69c82f38abf6f5caae8400d4 .postImageUrl , .u7a14887e69c82f38abf6f5caae8400d4 .centered-text-area { min-height: 80px; position: relative; } .u7a14887e69c82f38abf6f5caae8400d4 , .u7a14887e69c82f38abf6f5caae8400d4:hover , .u7a14887e69c82f38abf6f5caae8400d4:visited , .u7a14887e69c82f38abf6f5caae8400d4:active { border:0!important; } .u7a14887e69c82f38abf6f5caae8400d4 .clearfix:after { content: ""; display: table; clear: both; } .u7a14887e69c82f38abf6f5caae8400d4 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u7a14887e69c82f38abf6f5caae8400d4:active , .u7a14887e69c82f38abf6f5caae8400d4:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u7a14887e69c82f38abf6f5caae8400d4 .centered-text-area { width: 100%; position: relative ; } .u7a14887e69c82f38abf6f5caae8400d4 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u7a14887e69c82f38abf6f5caae8400d4 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u7a14887e69c82f38abf6f5caae8400d4 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u7a14887e69c82f38abf6f5caae8400d4:hover .ctaButton { background-color: #34495E!important; } .u7a14887e69c82f38abf6f5caae8400d4 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u7a14887e69c82f38abf6f5caae8400d4 .u7a14887e69c82f38abf6f5caae8400d4-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u7a14887e69c82f38abf6f5caae8400d4:after { content: ""; display: block; clear: both; } READ: Sustainable Acoustic Absorption Panel Utilizing Local Natural Cellulose Fibers EssayThe challenge is to happen a balance between inordinate control ( Which is dearly-won and counterproductive ) and excessively small control. ( hypertext transfer protocol: //www.intosai.org September, 2010 ) THE NEED FOR INTERNAL CONTROL Harmonizing to Meigs Walter B.Larsen E. John ( 1985:174 ) , the long-term tendency for corporations to germinate into organisations of mammoth size and range, including a great assortment of specialised proficient operations and employees numbered in 10s of 1000s, has made it impossible for corporate executives to exert personal, firsthand supervising of operations. No longer able to trust upon personal, observation as a agency of measuring runing consequences and fiscal place, the corporate executive has, of necessity, come to depend upon a watercourse of accounting and statistical studies. These studies summarize current occurrences and conditions throughout the endeavor ; the units of measurings employed are non merely pecuniary units but besides labour hours, material weights, client calls, employee expirations, and a host of other denominators. The information carried by this watercourse of studies enables direction to command and direct the endeavor. It keeps direction informed as to whether company policy is being carried out, whether fiscal place is in sound and operations profitable and interdepartmental dealingss harmonious. Decisions made by direction become company policy. To be effectual, this policy must be communicated throughout the company and systematically followed. Internal control AIDSs in procuring conformity with company policy. Management besides has the direct duty of keeping accounting records and bring forthing fiscal statements that are equal and dependable. Internal control provides confidence that this duty is being met. Means OF ACHIEVING INTERNAL CONTROL Harmonizing to Meigs Walter B.Larsen E. John ( 1985:176 ) , Systems of internal control vary significantly from one organisation to the following. The specific control characteristics in any system depend upon such factors as the size, organisational construction, nature of operations, and aims of the organisation for which the system was designed. Yet certain factors are indispensable to satisfactory internal control in about any large-scale organisation, well-trained forces. Plan of administration An organisation program refers to the division of authorization, duties, and responsibilities among members of an organisation. A well-designed organisation program is a first measure to guarantee that minutess are executed in conformance with a company policy to heighten the efficiency of operation, to safeguard assets, and to advance the dependability of accounting informations. These aims may accomplish in big portion through equal separation of duties for Initiation or blessing of minutess, Custody plus and Record maintaining Internal control over minutess Harmonizing to Meigs Walter B. Larsen E. John ( 1985:176 ) , a cardinal construct of accounting control is that no one Person or section should manage all facets of a dealing from get downing to stop. If the direction is to direct the activities of a concern harmonizing to program, every dealing should affect five stairss ; It should be authorized, initiated, approved, executed, and recorded. Accounting control will be enhanced if each of these stairss is performed by comparatively independent employees or sections. No simple employee will so hold incompatible responsibilities that allow the employee to both perpetrate and conceal mistakes or abnormalities in the normal class of a twenty-four hours s work. Efficience of Operationss Harmonizing to V.K Batra, KC Bagardia and Whittington ( 1985:178 ) , a well-designed organisation program should heighten the efficiency of operations every bit good as contribute to internal accounting control. When two or more sections take part in every dealing, the work of one section is reviewed by another. Besides, each section has an inducement to demand efficient public presentation from the others. Mistakes made by the receiving section in numbering goods received will usually be brought to visible radiation by the accounting section when it compares the having study with the seller s bill and the purchase order. If faulty stuffs are accepted by the receiving section, duty will be placed on the negligent section by forces of the shops maintaining or production sections, which must use the stuff in inquiry. Duties of finance and accounting sections Harmonizing to Meigs Walter B. Larsen E. John ( 1985:180 ) , finance and accounting are the two sections most straight involved in the fiscal personal businesss of a concern endeavor. The division of duties between these sections illustrates the separation of the accounting map from operations and besides from the detention of assets. Under the way of the financial officer, the finance section is responsible for fiscal operations and detention of liquid Assets. Activities of this section include be aftering future hard currency demands, set uping client recognition policies, and set uping to run into the short and long-run funding demands of the concern. Beginnings of information for survey of internal control Harmonizing to Meigs Walter B. Larsen E. John ( 1964:114 ) , the appropriate beginnings of information in analyzing the system of internal control include the followers: Methods end processs manuals depicting the sanctioned patterns to be followed in all stages of operations. Job descriptions, detailing the range of activities and duties for specific occupational categorizations, such as charge clerk, teller and so on. Discussions with operating forces. The hearer must, of class, maintain an attitude of professional self-respect and unity. He should non promote employees to knock supervisors, but may decently obtain valuable factual information refering work being performed runing forces of all categorizations. Reports, working documents, and scrutinizing plans of the internal auditing staff. A critical reappraisal of the work done by built-in hearers is a major measure in the survey of internal control by the independent hearer. Personnel scrutiny of accounting records, signifiers, paperss, mechanical equipment, and all other media for entering minutess and treating operating and fiscal informations. Works documents, recommendation letters, and audits studies from scrutiny to that of completion. When the hearer is engaged, he of class utilizes all information refering internal control contained in the emphasis the countries shown as holding questionable controls in anterior old ages. It is imperative, nevertheless, that the hearer recognizes that the form of operations is an ever-changing one, that internal controls which were equal last twelvemonth may now be disused, and that the established usage of a given control process is no confidence that it is presently being applied in an effectual and intelligent mode. DEFINITIONS AND UNDERSTANDING OF PERFORMANCE Tips M.F ( 1991:1640 ) defines public presentation as the extent to which an person can successfully carry through a undertaking or accomplish a end. Performance as a construct includes non merely the production of certain touchable units of end product, but besides of less touchable end products, such as efficaciously oversing others, believing in a originative manner, contriving a new merchandise, deciding a struggle between others or selling a good or a service. This definition provides a clear apprehension of what public presentation is, however, the thought of ability is non considered mentioned and yet, it should be good emphasized. Therefore, a comprehensive definition of public presentation should see public presentation as the extent to which an person in his/her ability and within or outside the bounds of a place can successfully carry through a undertaking or accomplish a end . Tosi L.H. Rizzo, R.J and Carrol ( 1993:305 ) , State that the public presentation is the consequence of the application of mental or physical attempt. Performance degrees can be stated in different ways in footings of measure or quality and may reflect some subjective judgement by a director ; a peculiar degree of public presentation may be judged as high for one individual, but the same degree may merely satisfactory or possibly unsatisfactory for another. To Benton and Halloran ( 1991:68 ) , public presentation is the terminal consequence of motive, that public presentation is a map of ability and motive. It is necessary to hold both the ability and motive to execute. If either ability or motive is low, public presentation will besides be low and the modesty is true. Establishing public presentation criterions Harmonizing to Mosley, Pietrin and Meiggison ( 1996:497 ) , a criterion is a unit of measuring that can function as a mention point for measuring consequences. Standards are of import for directors demands to put clear aims that channel their full organisation s attempts. Consequently, ends, aims, quotas, and public presentation criterions can be expressed in physical, pecuniary or clip dimensions. Quantifiable criterions Quantifiable criterions are criterions that can be expressed in footings of Numberss ( units, dollars, and hours ) . These quantifiable criterions include: Physical criterions. These include ; measures of merchandises, figure of clients or clients, or measure up of merchandises or services. Monetary criterions. These are expressed in dollars and include ; labour costs, selling costs, materials-costs, gross revenues grosss, gross net incomes. Time criterions. These include the velocity with which occupations should be done or the deadlines by which they are to be completed. Non quantifiable or qualitative criterions These, like quantitative criterions play an of import function. Some times subsidiaries and directors are non every bit much aware of the non-quantifiable criterions, but these are still really of import. Such criterions include ; populating qualified forces, advancing the most proficient individual, holding a concerted attitude, and have oning appropriate frock on occupation, can be Measuring public presentation Harmonizing to Mosley, Pietri, and Megginson ( 1996:488-499 ) , puting criterions is ineffectual unless there is some manner to mensurate existent public presentation while criterions set up what will be measured and what degree of public presentation is satisfactory, other of import inquiries must besides be answered. For illustration, how frequently is public presentation is measured, hourly, daily, hebdomadally, yearly? What signifier will the measurement take a phone call, a ocular review, a written study? Who will be involved in, an operating employee, a supervisor, a middle-level director, or the company? Other considerations in mensurating public presentation are guaranting that the measuring is easy to make, comparatively expensive, an easy to employees and others. Among the many ways of mensurating public presentation are ; Observation ; Reports both unwritten and written ; The usage of automatic devices, and Inspections, trials or samples. BIBIOGRAPHY BAILEY Kenneth D. ( 1982 ) , methods of societal research, 2nd Ed. , New York coal miner Macmillan publishing houses: London. BATEMAN, S.T and ZEITHANI, P.C ( 1990 ) , Management: Function and scheme, Richard D.Irwin Inc. , New York. CHURCHILL Gilbert A. Jr ( 1992 ) , Basic selling Research, 2nd Ed. , the Dryden imperativeness. HOWARD F. Settler ( 1982 ) , Auditing rules: A system based Approach, 5th Ed. , prentice- Hall, Inc. , Englewood drops, New York. HONSON, HAMRE, WALGENBACH ( 1993 ) , Fiscal accounting: An debut, 7th Ed. , The Dryden imperativeness Harcourt Brace and company. GRINNELL Richard M.Jr and Williams Margaret ( 1990 ) , Research in societal work, F.E. Peacork Publishers incaˆÂ ¦ , USA. MEIGS Walter B, LARSEN E. John ( 1969 ) , rules of Auditing: 4th Ed. , Richard D. Irwin Inc. , Homewood, Illinois. MOSER C.A. and KARTON G. ( 1971 ) , Survey methods in societal probe, Heineman instruction books, London MOSLEY, PIETRIN and MEIGGISON ( 1996 ) , Management, Leadership in action 5th Ed, Harper Collins Colledge Publisher STONER F. A. J.and FREEMAN E.R ( 1992 ) , Management, 5th Ed.. , prentice-Hall, Inc. , New Jersey TAYLOR Donald H.. , GLEZEN G. William ( 1991 ) , Auditing: Integrated constructs and processs, 5th Ed.. , John wiley and boies, Inc. , New York. TAYLOR Donald H.. , GLEZEN G. William ( 1991 ) , Auditing: Integrated constructs and processs, 5th Ed.. , John wiley and boies, Inc. , New York. TOSI, L.H.. , RIZZO, R.J and CARROL, J.S ( 1993 ) , pull offing organisational behaviour. 2nd Ed. Harper and Row publishing houses, New York THOMPSON, STRICKLAND and HERMANSON ( 1987 ) , Strategic direction constructs and instances 4th Ed. Business publication, inc.. , Plano. Texas VIVIAN R.V.Cooper ( 1975 ) , Student s manual of Auditing, 4th Ed.. , Gee and company publishing houses limited, London and st Albans. V.K BATRA, WHITTINGTON, KC BAGARDIA ( 1996 ) , Auditing, 2nd Ed.. , Tata mc Graw Hill WAGNER 111 John A and HOLLENBECK John R. ( 1992 ) , Management of organisational behaviour, learner Hallway, Inc.. , New York. Waterss Donald ( 1998 ) , Essential Qualitative methods: A Guide for concern, Addison Wesley Longman Inc.. , New York. WOOLF Emile ( 1979 ) , Auditing today, 6th Ed.. , learner -Hall international, inc. , London.

Writing an Essay in English 101 The Guide for Beginners

Writing an Essay in English 101 The Guide for Beginners English 101 course is a specific discipline which every foreign student should take to familiarize with the culture of the university and generally the student’s life. Nonetheless, the course often changes its direction, meaning that each student can take English 101 as an additional opportunity to improve their skills in writing and critical thinking. Commonly, a professor presents challenging literature to allow the students to work on the controversial issues and ideas. The main activity which the subject focuses on is extensive writing that allows the students to practice their critical thinking. As a result, the students become able to use their developed writing skills in other university disciplines which also require the performance of writing. The Main Types of Essays in English 101 and Their Components One of the writing activities in English 101 is an essay. The latter is probably the main type of writing activities as it is usually short, yet requires concise and well-explained statements, and also well-structured. There are various types of essays which the discipline encompasses, however, all of them are similar in their structure and the core elements. Additionally, the most common essays in the English 101 discipline are persuasive and argumentative ones as these types of essays require significant argumentation and the presentation of strong analytical skills. Usually, the argumentation is based on the course readings, which, in turn, make the significant part of the writer’s List of Literature. While writing an essay in English 101, one should remember that this writing activity demands the presentation of facts which support the writer’s claim but also serve as valid evidence for the thesis. Another necessary component of the English 101 essay is the construction of the argument which usually means placing the facts in a specific sequence that allows the reader to trace the thread of the writer’s thoughts. The facts should also be set in a proper order which resembles their importance. Meanwhile, the writer is supposed to present the sources which prove the reliability of the facts. Choosing a Topic for the Essay and Other Pre-Writing Tips While thinking about a topic for writing an essay in English 101 course, one should choose a topic which may offer many arguments as well as counterarguments at first. Secondly, a student should familiarize with the topic well in order to be able to make strong argumentation. Thirdly, it is advisable to choose a topic which one would consider meaningful and interesting to explore. For instance, if a student is more interested in learning the sociological issue, then he or she should not try to defend a notion in the field of politics. The last advice is to choose a topic in which a student is confident. The following list of topics contains some examples of ideas which may be interesting and challenging to explore: Community service: an obligation of free choice? School uniform and the student’s identity. The legalization of marijuana. The pros and cons of using the tablets instead of textbooks in the university surroundings. Immigration laws: what should be changed for better conditions in a democratic country? Prostitution: should it be legalized? One can continue the list of the topics as there are many controversial ideas for argumentation. However, while choosing a topic, a student should remember that he or she should take a one-sided view of a problem, be ready to defend it and later think about the possible counter arguments to refute. For instance, the title of the essay which defends a notion of the school uniform that destroys the student’s identity should sound like the following â€Å"Modern School Uniform and How It Destroys the Student’s Identity.† From the title, the reader already knows the writer’s point of view, yet is prepared for the ideas which he or she will learn from the paper. On the contrary, such a vague title as â€Å"School Uniform and Modernity† only distracts the reader from the writer’s point. The Structure of the English 101 Essay: Introduction and the Thesis Statement An essay in English 101 usually shares the same structure with other types of essays. The structure includes five parts with different purposes. At the same time, the number of the parts may vary depending on the extent of knowledge which the task requires. The main element of any task is a thesis statement or in other words, the claim which the writer is going to defend. Anyway, the thesis may be a combination of some claims as it is shown in the Pic 1. The main characteristic of the thesis statement is that it is placed in the Introduction or the Introductory paragraph. The main idea is that a student must be sure of their ability to defend such number of statements. An appropriate thesis statement is concise and valid. For instance, the thesis statement for the topic â€Å"Modern School Uniform and How It Destroys the Student’s Identity† may sound as following: â€Å"In the modern school life, clothing, especially for teenagers, has turned into a way of self-expression due to which students can construct their own identities and lifestyles.† The thesis statement will sound wrong if it does not explain the writer’s point of view, â€Å"The schools should reject the idea of school uniforms.† In the second case, the reader cannot familiarize with the essence of the writer’s statement or in other words, the facts which support it. The Essay Structure: Sections with Arguments As it has been already mentioned, the first part includes the thesis statement, while other parts aim to defend it. With that in mind, the following sections of the essay contain the well-developed evidence for the claims and the counterarguments. The supporting facts for the claim â€Å"clothing styles have turned into a form of teenagers’ self-expression† may be the following: â€Å"Clothing styles serve as a form of self-expression for teenagers due to the way they resemble the individualistic spirit of a teenager†; â€Å"The clothes are also considered a language in the teenagers’ groups as being dressed in a specific way implies being a part of a certain group†; â€Å"Being a social instrument, the clothing styles allow the teenagers to initiate relationship with others†; â€Å"The informal clothing style creates friendly surroundings and contributes to the socialization among the students,† etc. After having proved the claims which correspond to ones in the thesis statement, one should think about the counterarguments which may appear in the reader’s mind, yet be ready to refute them. Meanwhile, the sections which present the claims for the thesis statement and the evidence for the counterarguments construct the Body of the paper. For the topic â€Å"Modern School Uniform and How It Destroys the Student’s Identity,† the possible counterarguments may be as following: â€Å"School uniform reduces the peer pressure regarding the clothes in the school surroundings,† â€Å"School uniform creates a different identity of one being a student,† and â€Å"School uniform does not distract one from his or her responsibilities.† The Essay Structure: Sections with Counter Arguments Though the statements above are hard to refute, the writer should think about the disadvantages which the statements present. For instance, school uniform does not prevent the peer pressure as the latter always exists in the school surroundings. Moreover, not all students can afford to have a school uniform. Further, school uniform does not create a â€Å"special† identity: instead, it makes the students similar and does not allow them to be creative and search for their own identity. At last, school uniform does not always make the students less distracted. To search for additional reliable arguments, one should use databases which offer scholarly sources, for instance, JSTOR, Google Scholar, ScienceDirect, etc. For instance, the article Rationales and Strategies for Amending the School Dress Code to Accommodate Student Uniforms has been published in the American Secondary Education journal and presents many counter arguments which a writer should familiarize with in order to see a problem from a different angle (https://www.jstor.org/stable/41064330). Additionally, it is advisable not to forget about the in-text citations to avoid plagiarism. The Essay Structure: Conclusion The last part which is Conclusion contains the results of the argumentation in the essay. The Conclusion should not present any kind of information which is new to the reader and also should not continue the process of argumentation. Instead, the conclusive paragraph generalizes the information which the reader has already familiarized with. As an example, the conclusion for the essay â€Å"Modern School Uniform and How It Destroys the Student’s Identity† may start with such summarized statement, â€Å"Psychologists argue whether school uniform should be obligatory in the school surroundings. However, various reasons prove that school uniform deconstructs the student’s identity and creativity. Also, school uniform is considered an obstacle in the process of socialization among the students. Though it is said that school uniform reduces the peer pressure as well as the level of student’s distraction, it still does not eradicate the whole phenomenon of pres sure or distraction associated with the school environment.† From the passage above, one may understand that the conclusion contains not only the arguments and their evidence but also the counterarguments. The Structure and Subheadings As a result, the main parts which construct the outline of the essay and the paper itself are the following: An Introductory paragraph which contains a Thesis Statement; The Body of the essay which encompasses two or more sections where the writer presents the facts and ideas for the valid argumentation as well as refutes the possible counterarguments; Conclusion. This part contains the generalized arguments or in other words, the conclusions which the writer came to during the argumentative process. The subheadings should resemble the essence or in other words, the ideas and aims of each section. As an example, the sections of the essay â€Å"Modern School Uniform and How It Destroys the Student’s Identity† may be as following: Introduction; Arguments: The Reasons for Not Wearing a School Uniform; Why School Uniform is Inappropriate in the Modernity (Counterarguments); Conclusion. Additional Guides on Writing an English 101 Essay There are various book guides aimed at advising on writing academic papers. Among the most popular ones are such guides as The Handbook of Academic Writing: A Fresh Approach by Rowena Murray and Sarah Moore; How to Succeed in Academics by Linda L. McCabe and Edward R.B. McCabe; A Guide to Academic Writing by Jeffrey A. Cantor; Writing at University by Phyllis Creme and Mary R. Lea, and Get Great Marks for Your Essays by John Germov. The books above will be significantly helpful for one’s writing as they explain the essence of the academic writing with clear examples. Also, if a student is willing to improve their style of writing or learn about the academic writing more, then he or she should visit a writing center in the university. Post-Writing Tips It is advisable to pay attention to the quality of the paper not only the information or ideas but also to make sure that the essay does not contain grammar mistakes. In order to provide a high-quality essay, a student should use anti-plagiarism software and grammar-checkers. Among the best anti-plagiarism programmes is Turnitin. The latter checks the document and then creates a report where one can familiarize with the plagiarism frequency and grammar mistakes. The programme is not free, and this fact is probably the only reservation about using the programme. Another programme which is less effective if compared to Turnitin is Grammarly. The latter has been created recently as a free tool for everyone who wants to improve their writing skills and grammar knowledge. Grammarly mostly focuses on improving one’s grammar more than detecting plagiarism. Nonetheless, the programme is helpful as it also improves one’s academic writing style. For instance, Grammarly encourage s a writer not to use Passive Voice and not to make the sentences cumbersome. Having completed the previous step, which is detecting plagiarism and correcting the grammar mistakes, it is advisable for a writer to follow the next English 101 tips: The re-reading of the paper. Grammar-checkers usually skip some mistakes, that is why double-checking is a must. Checking the structure of the essay. This step is important as sometimes a writer may change places of the passages or forget to mention some important facts. Checking the structure of the sentences. It is strongly recommendable to write in simple sentences as the complex ones may confuse the reader and make the meaning of an idea vague. Checking the in-text citations. This step is important as properly written in-text citations allow a student to keep academic integrity. Checking the language. Using informal language is inappropriate in academic writing. With that in mind, one should avoid slang words. The steps in the article were aimed to help one familiarize with what academic writing generally means and how to write an English 101 essay particularly. It is also advisable to find more information in the guiding books for more specific knowledge concerning the academic writing and one’s further improvement of academic writing skills.

The Process of Market Segmentation Essay Example | Topics and Well Written Essays - 1500 words

The Process of Market Segmentation - Essay Example This research will begin with the statement that the business environment is highly competitive in the 21st century, as thousands of firms have emerged offering services and products to consumers. Some firms attract their customers through cost-effectiveness or price differentiation, while others aim to grasp their market through providing a unique product/service. While the strategies of firms may differ, the target group that firms are aiming to attract may be similar. All firms must ensure that the product/service that they are offering is different from their competitors in some aspect. In this era, there is no such thing as a standardized product which is suitable for use by all people. Hence, no firm seeks to target the whole market at large and it is highly difficult to target a large potential market with the same product and the same marketing strategies. No products except maybe staple foods such as fruits, vegetables, bread, butter, and other important dietary supplements are aimed at targeting the whole population of consumers and are standardized products. All other products or services are differentiated and conformed to the needs and wants of various target groups. Differentiation refers to adapting the characteristics and marketing of your product/service to fulfill the needs and wants of a particular target market. In order to select the target market for product/ service, a firm must indulge in the process of market segmentation.... This prevents duplication of resources and enables the business to directly target the segment that is more likely to be interested in their product/service offering rather than wasting time and resources upon targeting a massive market that may not be interested in the product/service at all (Yankelovich, 1964, pg. 75-77). Market segmentation allows the business to see the characteristics of its potential customers so that it can create its products according to their needs. For example, after segmenting the market according to the variables of age and gender, a certain cosmetics company found that the most potential lied within the segment of females aged 18-25. This would enable them to customize their products in order to suit the needs of this segment more adequately (Anthanpolusso, 1999, pp. 56-58). Moreover, once markets are segmented, different segments can be made differing offers according to their needs. There may be some segments which may be willing to pay a higher price while others may be price sensitive. Identifying the segments that would be willing to pay a higher price would enable the business to increase its profits. In the same manner, providing the price sensitive segments with initiatives to buy the product might increase the sales and result in more profits for the business (Barnett, 1965, pp. 45-47). Segmenting also allows more opportunities for growth as the same segments can be targeted in different manners. The various customer segments can be given incentives according to the offerings made to them previously. Such schemes include loyalty cards, bonus cards, and other factors. Market Segmentation allows the firm to target the most profitable market segments rather than focusing on less attractive markets. Moreover, it may also allow

Stem Cell Research Paper Example | Topics and Well Written Essays - 1500 words - 1

Stem Cell - Research Paper Example Thus stem cells are the basic root for the existence of the multicellular organisms. These stem cells previously were not given enough heed to be researched upon, but recently as the world of medicine has improved research on the stem cells have become an important breakthrough in the world of science (Solo & Pressberg 2007). Stem cells can be of two types which are embryonic stem cells and adult stem cells. Embryonic stem cells are retrieved from human embryos whereas adult stem cells are retrieved from the organs of adults. Because of the stem cells to proliferate rapidly and form organs it is important for the medical experts to discover the inner functioning of these stem cells. And thus it has become important to retrieve these stem cells from the embryo and adults. The ethical issue arises in the concept of retrieving the stem cells from human embryos. In the process of retrieving the stem cells the scientists have to destroy the human embryo and in this process a death of a hu man being may be caused as believed by the opponents of stem cell research. However the proponents believe that the embryo has yet not developed enough to be called a human being and thus a life is not being taken. This essay would further revolve around both these view points and would provide with a definite conclusion as to which view point is more convincing (Newton 2007). According to the scientists stem cell research can be a breakthrough in the medical world to cure many of the diseases which are causing deaths. These stem cells give birth to the organs in the body and it is because of these stem cells that a systemic way of functioning is observed in the human beings. Thus the very reason of the existence of these organs can help to transform many medical researches into success. The exact functioning of these stem cells can help the doctors to replace organs which have become dead or diseased due to any condition in the human being and they can further provide ways to compl ete healing in a human being. It is believed that successful research on the stem cells can provide a way for breakthrough in the cure of genetic and nervous disorders. Stem cells can help to replace the neurons placed in the body if the research is successful and the parts of brain which are not functioning may be able to function because of these stem cells (Newton 2007; Solo & Pressberg 2007). The question now arises as to why these stem cells are not being used for research by the medical experts. The answer is given by the controversial debates of the moral thinkers. Human Embryonic Stem Cells can be retrieved from the inner cell mass of a blastocyst. As a human embryo begins to develop a blastocyst is formed which consists of an inner cell mass and an outer cell mass which is known as trophoblast. Acquiring the stem cells requires the destruction of the outer cell mass of trophoblast and thus the immediate death of the embryo (Thomas et al 1998). This death of the embryo has c aused many arguments to be raised against the stem cell research. According to the opponents the killing of embryo is just like killing an innocent citizen and depriving him of his rights. These opponents argue that a life emerges the very moment a zygote is formed because of fertilization and after this process the killing of the child would be unethical and against the rules of this world. (George & Gomez-Lobo 2002, 258). However the proponents for stem cell research

Msc management and marketing Essay Example | Topics and Well Written Essays - 2000 words

Msc management and marketing - Essay Example In the UK car market, there has been a high number of big automotive profiles, so it is of utmost significance that any car manufacturer invests a huge amount of capital in the marketing communication to develop a high brand awareness and sustain the same. Back in the year 2005, the expenditure in the UK media has been  £ 600 m which contributed 2 % of the total sales. Due to the high competitive prices, longer product life cycle of the new cars, competition from the second hand automobiles, having a brand identity at the front position is important for the success of the automobile manufacturer. Looking at the current UK automobile market scenario, mass market media like television and press have been considerably significant in the marketing communication mix to attract more customers. However in the current market scenario, significance of other communication media is growing gradually. Organisations must frame and introduce programs to apply and promote the brand positions, the organisation has opted for. If a car manufacturer wants to establish itself as manufacturr of premium quality cars at a high price, it needs to have in house production facilities to sustain the high quality. At the same time, they need to communicate this quality to their customers in order to rationalize the premium pricing for their products (Oxford University Press, 2004). Before considering and implementing the integrated marketing communication strategy, Land Rover must investigate into a number of issues which can impact on the organisation. There can be a number of issues in this automobile industry; few of them have been discussed here. High purchasing and running cost of the automobiles: The purchasing and running cost of the cars has been quite on higher range. A number of factors have been influential to decide on the cost incurred for the same. While some of the costs may not be so new for the consumers, some other new additions have raised the concern. Some of the

Methods to Plan an Operation Strategy

Methods to Plan an Operation Strategy Strategy can be defined as a method focus on utilize the limited resources and energies of an organization to come out with a plan of action which can lead the organization to achieve its goals and also compete with other competitors. Therefore, for the operation strategy it can be classify as a method or plan implement within an organization operations function, to control and maintain all its operation aspect which eventually to support organizations overall strategies and achieve its goals (Stevenson, 2009). Fast food industries as the literally mention, it emphasize in fast which is the speed required to convenient the consumers to come again to consume its goods and services. According to this theory, the fast food restaurant will set up its operation strategies base on this main objective which is the time-based strategies to make sure that the consumers are satisfy with its services provided and then achieve its organization goals. In general, the operation strategies are cons ists of 10 decision areas but in this fast food industry there are 7 decision areas will be discuss. The first one would be the product and services design, to compete through operation strategy in this area the fast food restaurant need to create a way to aware people of its services and food provided which could through advertising. A proper advertising is a good way to spread the good image of the restaurant to the public, such as emphasizes the family spirit in the advertising of fast food. Beside, for the service design the fast food restaurant needs to build up a strong customer relationship as its strategy because in a service industry, customer satisfaction is vital for a business to success. For the second one would be the quality decision area, toward this area fast food restaurant will implement operation strategies such as increase the nutrition level, portion size and high quality of food. As we know that, the public impression towards fast food was bad, base on this point to compete through operation the fast food organization need to improve this area by implement the operation strategy of maintain the standard quality and safety of food ingredient to make sure the consumers are comfortable to having the food provided by the organization. Besides, provide the details and information about the nutrition of the meal of fast food restaurant provided to attract new consumers who are interested in healthy lifestyle (Frydman, 1985). Third one will be discuss the operation strategies decision area of location, strategy location is vital for a business to gain the crowds which are the chances of consumers to come and consume at there. Therefore, compete through the location strategy the fast food restaurant must open its outlet according difference location and specify area, such as business areas to get the working class consumer to dine-in have their breakfast or lunch, and also shopping areas to get difference classes of consumer to having their meals anytime when they are hungry. This operation strategy is good in term of provide convenient to the consumers which achieve the main purpose of all fast food restaurant. Next, for the layout design of operation strategies decision area would discuss about the exterior and interior design of fast food restaurant. In this strategy, fast food restaurant will create a standardize image strategy on all of its outlets in the world wide both exterior and interior but it m ight have some difference in size which according to the location. For the interior design it emphasize in create a comfortable environment to both the consumers and workers. This strategy provides brand recognition because of homogeneity exterior and interior design on its outlets which can place a strong brand image on the consumers mind. To compete through human resource this area of operation strategy, fast food restaurant will create strategy emphasize on right person on right job. Fast food organization will utilize the human resources to separate department to complete difference job and function. Beside, provide training opportunity to the workers which enhance job satisfaction to prevent overturn rate increase. This strategy will increase the efficiency of the fast food restaurant to complete their task which also achieve its objectives of the speed is fast and the service provided is good at the same time. Supply chain management of operation strategy decision area is important for fast food restaurant because this strategy determines what to purchase and to make become the goods which the restaurant want to provide to the customers. This strategy emphasize in the inventory system to maintain the raw materials are fresh and good. So that, just in time inventory system is fulfill the need of restaurant to make sure the quality of food is fresh. Beside, to maintain no perishable food of inventory level is also a good operation strategy to compete with other competitors, because without perishable food in the store which means that the organization is well in manage and utilize the resources, it could save a huge amount of the cost of raw materials eventually. For the flexibility, to compete through this point the fast food restaurant need to provide an operation strategy which emphasize in corresponding kitchen arrangement to support it operation function to increase the flexibility. Last, the maintenance process as an operation strategy is emphasize on the maintenance of product quality, layout design, its location and human resources. A proper maintenance process is needed to increase fast food restaurant good will and reputation continuously. Reference: Fast food restaurant business plan. Retrieved March 20, 2010. Retrieved from http://www.bplans.com/fast_food_restaurant_business_plan/strategy_and_implementation_summary_fc.cfm Frydman, K. (1985), Healthy fast-food chains banking on fitness craze. Nations Restaurant News, March 11, 1985. Retrieved from http://findarticles.com/p/articles/mi_m3190/is_v19/ai_3680221/ Louisville, kentucky. Fast foods yummy secret: Americas second-biggest fast-food group is as successful as it is little known. The economist print edition. August 25, 2005. Retrieved from http://www.economist.com/business-finance/displaystory.cfm?story_id=4316138 Paul W. Larson. The Myrddin group. LLC. 2004. Retrieved from http://www.myrddingroup.com/pdf/operations.pdf Stevenson, W.J. Operations Management, 10th Ed. America: McGraw Hill. 2009 Strategy. In Wikipedia. Retrived March 20, 2010. Retrived from http://en.wikipedia.org/wiki/Strategy

Seperation Of Church From State Essay example -- essays research paper

Separation Of Church And State The separation of the state from the church has been present in the constitution ever since it was written. The first amendment relates to a citizens freedom. This freedom does not only allow this practice speech but on thought as well. It states â€Å"Congress shall make no law respecting an establishment of religion or prohibiting the free exercise thereof.† (Barton, America: To†¦ p.15). When the constitution was formed society in general belonged to Orthodox Christian. John Quincy Adams, in a speech on July 4,1837 asked the crowd, â€Å"Why is it, that next to the birthday of the Savior of the World, your most joyous and venerated festival returns on this day?† He goes on to explain the important ties between the birthday of the nation and the birthday of Jesus Christ. He says that the Declaration of Independence was first organized on the foundation of Jesus' mission on Earth, and that the Declaration â€Å"laid the cornerstone of human government upon the fir st precepts of Christianity. Adams stressed that the major impact of the Revolution was that Christian principles and civil government were connected in an â€Å"indissoluble† bond. (Barton, America's p.17) Other Founding Fathers were very outspoken about Christian beliefs. John Jay, the first Chief Justice of the Supreme Court, and one of the men most responsible for the Constitution declared, â€Å"Providence(heaven) has given to our people the choice of their rulers, and it is the duty, as well as the privilege and interest, of our Christian nation to select and prefer Christian rulers.† (Barton, America's p.8) The law always stated the seperation of the two, the actual limitation was in its implementation in the cases of Everson v. Board of Education and Engel v. Vitale, the Supreme Court uses Jefferson and Madison's Virginia Statute, a bill that both men pushed in Virginia legislature, as a basis for the intent of the 1st Amendment. Jefferson and Madison pushed for the Virginia Bill for Religious Liberty, also called the Virginia Statute. In 1978 a few lawyers got together and considered a constitutional law. The original law said that public school teachers in grades 1-6 "shall announce that a period of silence, not to exceed one minute, shall be observed for meditation." This law did not work for long, because it still allowed oral prayer in public high schools. Later in 198... ...ft and Right Relentlessly Censor Each Other. New York: Harper Collins Publisher, 1992. 345 Wyatt, Robert O. Free Expression and the American Public: A Survey Commemorating The 200th Anniversary of the First Amendment. Murfreesboro: Middle Tennessee State University, 1990. 87. Free Expression and the American Public: A Survey Commemorating the 200th Anniversary of the First Amendment. Murfreesboro: Middle Tennessee State University, 1990. 87. United States. Natl. Amendments to the Constitution of the United States of America: Amendment I. Trans. Lowi, Theodore J. American Government: Incomplete Conquest. Illinois: Dryden press, 1976. A24 "School Board Bans Open Forums to Prohibit a Student Group Prayer."\Christ Today\(February 1, 1985) 48-49. Bosmajian, Haig. "To Pray or Not to Pray"\The Humanist Magazine,\(January/February, 198 5) 13-17. Gest, Ted. "What High Court Heard About School Prayer."\U.S. News,\(December 17, 1984) 71. Lewis, C. Anne. "Creeping Religiosity and Federal Education Policy."\PHI Delta Kappan,\(November, 1984) 163-164. Roberts, Fransis. "The Uproar Over Sch ool Prayer."\Parents,\(January 18,1985) 55-57. Seperation Of Church From State Essay example -- essays research paper Separation Of Church And State The separation of the state from the church has been present in the constitution ever since it was written. The first amendment relates to a citizens freedom. This freedom does not only allow this practice speech but on thought as well. It states â€Å"Congress shall make no law respecting an establishment of religion or prohibiting the free exercise thereof.† (Barton, America: To†¦ p.15). When the constitution was formed society in general belonged to Orthodox Christian. John Quincy Adams, in a speech on July 4,1837 asked the crowd, â€Å"Why is it, that next to the birthday of the Savior of the World, your most joyous and venerated festival returns on this day?† He goes on to explain the important ties between the birthday of the nation and the birthday of Jesus Christ. He says that the Declaration of Independence was first organized on the foundation of Jesus' mission on Earth, and that the Declaration â€Å"laid the cornerstone of human government upon the fir st precepts of Christianity. Adams stressed that the major impact of the Revolution was that Christian principles and civil government were connected in an â€Å"indissoluble† bond. (Barton, America's p.17) Other Founding Fathers were very outspoken about Christian beliefs. John Jay, the first Chief Justice of the Supreme Court, and one of the men most responsible for the Constitution declared, â€Å"Providence(heaven) has given to our people the choice of their rulers, and it is the duty, as well as the privilege and interest, of our Christian nation to select and prefer Christian rulers.† (Barton, America's p.8) The law always stated the seperation of the two, the actual limitation was in its implementation in the cases of Everson v. Board of Education and Engel v. Vitale, the Supreme Court uses Jefferson and Madison's Virginia Statute, a bill that both men pushed in Virginia legislature, as a basis for the intent of the 1st Amendment. Jefferson and Madison pushed for the Virginia Bill for Religious Liberty, also called the Virginia Statute. In 1978 a few lawyers got together and considered a constitutional law. The original law said that public school teachers in grades 1-6 "shall announce that a period of silence, not to exceed one minute, shall be observed for meditation." This law did not work for long, because it still allowed oral prayer in public high schools. Later in 198... ...ft and Right Relentlessly Censor Each Other. New York: Harper Collins Publisher, 1992. 345 Wyatt, Robert O. Free Expression and the American Public: A Survey Commemorating The 200th Anniversary of the First Amendment. Murfreesboro: Middle Tennessee State University, 1990. 87. Free Expression and the American Public: A Survey Commemorating the 200th Anniversary of the First Amendment. Murfreesboro: Middle Tennessee State University, 1990. 87. United States. Natl. Amendments to the Constitution of the United States of America: Amendment I. Trans. Lowi, Theodore J. American Government: Incomplete Conquest. Illinois: Dryden press, 1976. A24 "School Board Bans Open Forums to Prohibit a Student Group Prayer."\Christ Today\(February 1, 1985) 48-49. Bosmajian, Haig. "To Pray or Not to Pray"\The Humanist Magazine,\(January/February, 198 5) 13-17. Gest, Ted. "What High Court Heard About School Prayer."\U.S. News,\(December 17, 1984) 71. Lewis, C. Anne. "Creeping Religiosity and Federal Education Policy."\PHI Delta Kappan,\(November, 1984) 163-164. Roberts, Fransis. "The Uproar Over Sch ool Prayer."\Parents,\(January 18,1985) 55-57.

Barilla Spa Case

Barilla SpA Case Table of Contents Executive Summary2 Issues Identification3 Environmental and Root Cause Analysis3 Alternatives or Options4 Recommendation and Implementation5 Monitor and Control6 Conclusion6 Executive Summary Barilla’s high stock out rates along with large average inventory numbers are the main reasons why Maggiali is looking to continue on with Vitali’s dream of implementing the Just In Time Distribution system. However, faced with great external resistance to its introduction, Magialli must look to top management to hop on board and facilitate its acceptance among all partners in the supply chain. Using internal distributors as experiments will allow Barilla to showcase better stock out and inventory results. By doing so, Barilla can gain the acceptance and approval of other distributors. With everyone participating in the JITD, Barilla will be better able to forecast demand and not over react to movements at the consumer level. Issues Identification Giorgio Maggiali, the current director of logistics for Barilla SpA, faces much resistance when he tries to implement a new manufacturing concept called Just-in-Time Distribution (JITD). Initially, this idea was proposed by the prior director, Brando Vitali, but is heavily supported by Maggiali as well. Because of the existing structure in the organization, fluctuations in demand at the end-user/customer level cause the whole system to react adversely. The result is an excess â€Å"safety stock† at all levels of the supply chain, leading to extra costs. This is commonly referred to as the â€Å"bullwhip effect. † Due to the resistance Maggiali faces, he must make a decision on whether or not the JITD is feasible for Barilla SpA and how to implement it with the unsupportive partners in the supply chain. Environmental and Root Cause Analysis The first concept we must understand is how significant pasta is in Italy. â€Å"Per capita pasta consumption in Italy averaged nearly 18 kilos per year, greatly exceeding that of other western European contries. † (pg. 2, Barilla SpA case study) Due to its dominance in the food market, consumers are very aware of price fluctuations and which pastas are â€Å"on sale. † Because of this, forecasting consumer demands is a vital component of the JITD. Without it, the traditional way of order-filling leads to common stock outs and excess inventory throughout the year. Because of the process pasta is made, Barilla cannot simply change its production on a whim. Its production plant must keep the kiln’s humidity and temperature at precise specifications for different types of pasta. As a result, sequential production is optimal to keep downtime and costs low for pasta manufacturing. The JITD was developed to address issues such as stock outs and to make inventory levels more manageable due to better forecasting. It will also allow Barilla to make the production and inventory decisions from a top down perspective rather than bottom to top reactionary chain (bullwhip effect). As shown in the Sales and Stock outs Chart at the Cortese Northease Distribution Centre (Exhibit 13, Barilla SpA Case study), stock outs are a regular occurrence due to the fluctuations in sales throughout the year. The main resistance from Barilla comes from sales and advertising. â€Å"Barilla’s sales strategy relied on the use of trade promotions to push product into the grocery distribution network. (pg. 6, Barilla SpA case study) It is with these sales that enable sales representatives to meet their target goals. If Barilla decides to implement the JITD, the need to push sales for the Distributors would cease to exist. Essentially, Barilla will be replacing sales by deciding how much inventory to stock each distribution centre with. It is quite clear that the sales department fears this system due to job secu rity issues. The external resistance plays a large factor in why Maggiali is unable to introduce the JITD. There are many unconvinced distributors that are unwilling to share their warehouse data. Also, they perceive that Barilla is trying to take power away from them (DC purchasers), and since they do not know too much about the JITD, they have a lack of faith in Barilla’s inventory management. Alternatives or Options Barilla can choose to forgo implementing the JITD and avert any risk in inter-department conflicts. By doing so, they save on any related costs to introduce the system. However, as Barilla expands, so does their manufacturing and distribution. The problem will continue to escalate as more inventory is pushed through the supply chain. Barilla’s other option is to continue pursuing the JITD which can benefit both the manufacturing and distribution process by reducing stock out rates and lowering inventory levels for the DCs. By lowering inventory levels, the DCs will be able to focus on obtaining more retailers so that they can increase the amount of inventory to be stored in the extra warehouse space. Barilla Pro and Con Comparison Table |Pro |Con | |Forgo JITD |Maintain relationships |Previous costs to develop JITD are lost | | |Save initial setup costs |Inventory problem is not fixed | | |Stick with what Barilla knows |Inventory costs continue to rise | |Implement JITD |Better forecasting |Major resistance/lack of cooperation | | |Lower stock outs | | | |Increased inventory space for DCs | | Recommendation and Implementation It is recommended that Maggiali continue pursuing the JITD due to the fact that the inventory management problem will only worsen as the company’s sales increases as well. However, Maggiali must find other ways of implementing the system rather than force distributors to adhere. Firstly, Maggiali must demonstrate that JITD benefits the distributors. Running an experiment of the system at one or more of the distributor’s sites gives other distributors an example to compare to. Once other distributors see what the system can do for them, they may be more willing to participate. A proposed idea would be to run this experiment through an internal distributor. Doing so will prompt less or no resistance and can be monitored closely. Secondly, Maggiali needs to involve top management so that JITD is not just a logistics issue. Having a company wide effort allows all members to participate and as a resuly, less resistance will be observed. Thirdly, since the distributors may think that Maggiali is trying to obtain power over them, Barilla can bring in a third party consultant trusted by both groups to perform an analysis to determine if in fact, the JITD is beneficial for all participants. Monitor and Control In order to determine if the JITD is advantageous over the old system, Barilla will be monitoring stock out rates and average inventory levels hroughout the year. If the results show positive results over previous data, a move should be made to communicate the benefits of the JITD to more distributors. Stock out rates and inventory levels for those distributors should also be collected to increase and confirm the effectiveness of the system. Conclusion By using an internal distributor to as an example, involv ing top level management, and recruiting a third party consultant, Barilla will be able to introduce the JITD system with very little resistance. The top down approach for Barilla’s supply chain will benefit all levels due to increased efficiency in inventory management. As a result, savings will be realized and passed down from manufacturer to consumers. In order to monitor success and build upon it, stock out rates and inventory levels will continue to be observed to determine optimal production and distribution of Barilla’s products. With this system in place, the bull-whip effect that is currently experienced, will be countered by the JITD’s ability to forecast consumer demand.

Free Essays on Professionalization (Hong Kong Case)

1. Introduction â€Å"The world has changed, so must the education system and the teaching profession!† (Education Commission, 2000.) It is of no doubt that the society has undergone unprecedented changes over the past few decades. People are becoming more and more concerned about education, from the demand for compulsory education to the quality of education. In order to cope with the rapid changes in the contemporary world and meet the challenges of the future society, the education system has also changed in order to produce what the society needs. For example, the Education Reform in the recent years no longer emphasize on the academic achievements of the students. More importantly, the aim of education should help students to achieve whole person development, as well as to engage in life-long learning (Education Commission, 2000). Teachers, as the frontline workers in the field of education, are facing a lot of challenges because they are expected to change their roles in order to echo with the new requirements of the Education Reform that aims to enhance the effectiveness of teaching and learning. As a potential frontline worker in the field of education, it is very important for me to have a deep understanding about the changes about teaching profession. This would definitely give me a comprehensive picture about my future career so that I can prepare myself for future challenges. In this assignment, the concept of teaching profession, professionalization and professionalism will be discussed in the first part. The challenges faced by teachers in recent years will then be investigated. After knowing the challenges, this assignment is going evaluate to what extent does the government help the teachers to face the challenges. 2. The concept of Teaching Profession, Professionalization, Professionalism The term â€Å" profession† has been widely used in different occupations of the society. According to Law (2001), prof... Free Essays on Professionalization (Hong Kong Case) Free Essays on Professionalization (Hong Kong Case) 1. Introduction â€Å"The world has changed, so must the education system and the teaching profession!† (Education Commission, 2000.) It is of no doubt that the society has undergone unprecedented changes over the past few decades. People are becoming more and more concerned about education, from the demand for compulsory education to the quality of education. In order to cope with the rapid changes in the contemporary world and meet the challenges of the future society, the education system has also changed in order to produce what the society needs. For example, the Education Reform in the recent years no longer emphasize on the academic achievements of the students. More importantly, the aim of education should help students to achieve whole person development, as well as to engage in life-long learning (Education Commission, 2000). Teachers, as the frontline workers in the field of education, are facing a lot of challenges because they are expected to change their roles in order to echo with the new requirements of the Education Reform that aims to enhance the effectiveness of teaching and learning. As a potential frontline worker in the field of education, it is very important for me to have a deep understanding about the changes about teaching profession. This would definitely give me a comprehensive picture about my future career so that I can prepare myself for future challenges. In this assignment, the concept of teaching profession, professionalization and professionalism will be discussed in the first part. The challenges faced by teachers in recent years will then be investigated. After knowing the challenges, this assignment is going evaluate to what extent does the government help the teachers to face the challenges. 2. The concept of Teaching Profession, Professionalization, Professionalism The term â€Å" profession† has been widely used in different occupations of the society. According to Law (2001), prof...

Why I Like Architecture Essays - Computer-aided Design, Free Essays

Why I Like Architecture Essays - Computer-aided Design, Free Essays Why I Like Architecture My future as an architect. That is now my goal that I hope to reach hopefully very soon, at first I hadnt considered architecture has a career. When I started high school I was really thinking about becoming a chef because I like to make my own creation in food but then I changed my mind when I explored drafting now I can still design or create but only now in house which is more interesting. I choose drafting because it was a shop that I like and I was good at. From my 4 years of drafting I have acquired basic skill in drafting. I have work on freehanded sketching, actual working on the board I have use the basic tools like compass, protractor, ruler measuring and many other things. Then I moved a step up on to the computer where I spent three of my years there. I learn the CAD system and how it works once learning the system I could do the basic learning about mechanical drafting then I went on to architectual drafting which was the most interesting. In architectural drafting I learn the basic on a whole set of house plans and then I drew them up on AutoCAD on the computer. I really decided to be an architect for a living after my junior year in high school. I hope to have my own business and be very successful if life that is my goal that I must reach. I have been in a state competition for architectural drafting call VICA competing against the best in the state I also like to do many things like exercise by playing basketball, which is my favorite also, playing baseball and football any thing to keep me in shape, so that must mean I not lazy. To follow my goal I hope to go to collage for architecture for six years and get my bachelors then work for a couple of years and then hopefully open my own business and come to reach my goal from the beginning. I think that is a successful life to be in. Bibliography It talks about why its is a goog field to go in

European Union Law Essay Example | Topics and Well Written Essays - 3000 words

European Union Law - Essay Example Muslims of Europe have fashioned a life-style and understanding of religion that can be labelled as European Islam that is diverse from that of their country of origin.2 As a result, the Muslim community within Western Europe is increasingly considered as â€Å"European community,† transnational in nature and connected by a common religion labelled as â€Å"Euro-Islam† by both scholars and policy makers. The notion of Euro-Islam outlines a liberal variety of Islam that is embraced by both Muslim migrants and to European societies and encompasses the same religion of Islam, but culturally modified to encompass European ideas of secularity and individual citizenship in line with the contemporary notions of modernity, as well as a comprehending of tolerance that surpasses the Islamic tolerance. Recent events within Europe have pushed Shari’a (Islamic law) to the centre of media attention and debate. Right from the assassination of Theo van Gogh in 2004 to the contro versial endorsement of Sharia law by Archbishop of Canterbury, Rowan Williams in 2008, the proceedings have sparked both harsh criticism and solid support of the internalization of Islam within European law and society at large. The politicization of Sharia law has generated discrepancies in these debates yielding to storm over initially embraced aspects on Islamic law while obscuring Islamic traditions that bear the potential to reconcile Sharia and western norms.3 Background Globalization and migration have served to render European societies multicultural to an unprecedented extent since 1945, and has increasingly heralded multicultural life into the court rooms and administrative institutions. In Western European countries, today, a considerable part of the population is Muslim. Since the 1950s, Muslim minorities have steadily emerged in Europe as a result of decolonization, labour migration, conflict, and civil strife within their home countries. Majority of the of Muslim popul ation entered Europe as asylum seekers owing to conflict at home countries while others came to Europe in pursuit of a higher standard of living.4 As a result, Islam had become public within Europe and over 15 million immigrants originating from Muslim-majority countries have settled within European nations over the period. This has necessitated a shift in discourse in identifying these groups, initially as migrant labourers, ethnic minorities, and eventually as a religious community.5 Islam has adapted to diverse times and places yielding to various forms of religiosity. The adaptation of Muslim religiosity within Europe has been addressed by diverse scholars as encompassing a shift from â€Å"Islam in Europe.† Majority has addressed the reinterpretation of Islam as arising from the changing concerns and needs of young Muslims; the decline in religious authority; and, the introduction of secular, liberal democracy among European states. There is a growing agreement that Isla m is gradually becoming â€Å"European,† but the major contention lies in the content and process of this Europeanization.6 The bulk of the studies on this subject centres on the normative and post-modern approaches whereby the Europeanization of Islam is perceived to arise from the individualization of religious authority among Muslims.7 Some people projects that if the present trend persists, then it