What Is So-Called Asian Business Model How Well Does The Indian Essay

What Is So-Called Asian Business Model How Well Does The Indian Business System Fit That Model - Essay Example The business model of Asia is also quite dissimilar from other western nations. The Asian business model has progressed through several periods of transformations. Several aspects such as globalization, improvement in information and communication technology, and deregulation along with evolving competition have influenced the business model of Asia (Crown, â€Å"Challenges in Asia†). Thesis Statement The discussion is based on analyzing the different aspects of the Asian business model. The objective of the discussion is to observe how the Indian business system or organizations fit in the Asian business model and to describe one other Asian system which fits the Asian business model either better or worse than India’s business system. What Is So-Called Asian Business Model? Asian business paradigm has developed through three major phases of improvement. In the first phase, i.e. during 1970s to 1980s, Asia used to pursue the features of ‘Japanese Model’ of business. According to that model, organizations tended to follow quality products and operational superiority in business. The Japanese model focused more on business growth rather than earning profit. Lifetime employment was a vital part for that Asian business model. At that period of time, the central elements of this Asian business model were huge investment, large savings and financial growth. These elements were described as success-deriving factors for organizations by the professionals. However, in the third phase, i.e. from 1990s to present day, professionals have highlighted certain systematic deficiencies of the Asian business model, which had resulted in Asian financial crisis in the year 1997. The Asian business model had also resulted in the collapse of several Asian organizations (Delios and Singh 1-20). At this point of time, it is vital to outline the major differences between the Asian business model and the US business model. During the period of 1950s to early 1990s, the Asia business model was associated with the so-called ‘crony capitalism’. Crony capitalism is usually related with strong government participation in business. Thus, it can be observed that close association existed between the government and the organizations in this kind of business model. Such close association was directed through discussion board which was used to organize investment plans. Government assistance to organizations was related with strict performance standards about exports and technical values. In Asian business model, the relationship between business and financial system comprised long-term association between organizations and banks. This aspect had empowered Asian organizations to consider long-run vision in the investment decisions. Thus, organizations were not constrained by the threat of aggressive take-overs. Asian organizations pursued internal business practices which were different from those of Western organizations. For instan ce, Asia business model is related with maintaining loyal association between management and employees. Conducting business in this model is based on interpersonal relationships

Reformation in England and Germany Essay Example | Topics and Well Written Essays - 500 words

Reformation in England and Germany - Essay Example The revolt was gradual process which started during 12th century and was somewhat achieved in the 16th century with the great works of reformers and various sacrifices around the world. Martin Luther in one of his works 'Ninety Five Thesis' complained about the greed and corruption taking place in the Church and mailed this to local bishops to take action against such indulgences.(www.nga.gov) Luther initiated Protestant revolution and emphasized on private devotion rather than emotional experience of God. Lutheran ideas initially spread disarray, rebel among civilians as they believed that such religious dissent would bring civil war and spiritual danger. Lutheran ideas were gradually accepted as a revolt to put an end to Papacy of Rome. Various reformation movements took place in Germany in 1522 and 1524 which made a moderately impressed the rebellions. (www.orlutheran.com) Peasants' War during 1524 was an attempt to put an end to economic suppression and papal diplomacy. Various meetings between the Lutheran reformers and Emperor and Roman Catholic did not yield any results.

The Ethics And Social Responsibility Business Essay

The Ethics And Social Responsibility Business Essay The report considers a range of organizational issues, researching key aspects of management within the organization. The organizations management structure and process are analyses and evaluate in relation to current theory. The following sources were consulted: Website. Hand written. Oral queries. The notes provided by the tutor. Some verbal information from its employees. Acknowledgements: I am very thankful to Mrs. Tanu Reet Virk to give me the opportunity and her valuable time in regards to the completion of the business communication project assigned by my tutor. Without their immense knowledge and expertise it would not have been possible. Thanks to our tutors for supporting and providing us with all the help and knowledge towards the completion of the project. 1.3 Executive Summary The following aspects of the Nandos management were investigated and analyzed, and these conclusions were drawn: Types of organisation: I will be discussing about Nandos cafà © Organisation structure: I will be discussing about the different level of authority Environmental structure: I will be discussing on the internal and external factors that affect the organisation Planning and control system, processes and strategies: I will be discussing about how the organisation plans and controls in order to achieve the goal Team structure and dynamics: I will be discussing about how the organisation deals with conflicts and motivates the employees Leadership: I will be discussing about how the organisation makes decisions and how they deal with issues. 2.1 Type and size of organization 2.1(a) Findings: Nandos in originally open in1987.Nandos is a South African casual dining restaurant group originating from the Mozambican-Portuguese community with a Portuguese/Mozambiquan theme. Nandos operates in thirty countries on five continents. As it is a worldwide food chain, it is more popular in Birkenhead. The owner opened branches; inside the Westfield mall to make it convenient for the customers. It also includes a drive-thru and an internal playground. Its main activity to give quick service to their customers and provide them fresh Chicken and French fries, ice cream, milk shakes etc. It also gives donations for childrens health it also arrange much kind of programs for childrens entertainment. 16 full time and 4 part time workers are working here. 2.1( b) analysis I have found out that Nandos cafà © is a highly customer based fast food restaurant. It only provides grill chicken and make their own sauces which makes it unique from other restaurants .Customers are mainly allured to the sauces of Nandos. Since the restaurant size is small so this kind of structure is completely suitable for it. (2.2) Organisation Structure General Manager: Responsible of general manager is to controls lower management, maintain inventory supply, inspect daily cash balancing and transaction activities confirm local health codes. General Manager Restaurant Manager Assistant Managers Shift manager (Staff Training ) Crew Members Assistant Manager: -Assistant Manager gives assistant to Restaurant manager Control customer service. Shift Manager staff training manager: Shift Manager should have the ability to use a wide range of equipment for the preparation and cooking of food so they can provide proper training to staff and help them in any matter. They try to runs monthly production operations during shift .He can give good customer service and also have ability to handle cash matters etc. Crew Members: Good customer service is a fundamental duty of Crew Members. (2.2) b: Analysis This organization is running very well because everyone is well trained from managers to workers. After every 6 months managers provides their crew trainings and shows them videos for customers service and other stuff to increase their knowledge and interest about organization. Manager arranges monthly meetings for instance health and safety, all the workers sit together and give suggestions for the betterment of the organization. In the light of these suggestions, management makes future plans. The duties of each level are clear and they know what their responsibilities are. But the decision making could be slow because they have to get approval from each level. Management got more salary than the labor so this organisation requires more money than the flat structure. It is a formal organisation where everything is planned out and co ordinate. (2.3) Environmental Factors (2.3) External Factors: Government: Government is playing a crucial role by imposing some limitations in relation to hygiene and health of public. Environmental laws, tax policy and change in labor law also have great influence on the organization. Technology: Personal computers, wireless devices and the internet have Nandos plugged into mainstream technology and to communicate with other branches of Nandos technology plays important role. It is using latest technology to preserve and prepare food. Information technology makes it possible to provide the customers healthy food and quicker services. Competitors: KFC is the main competitors. They did lot of advertisement like Nandos to sell their products. They also offer some specials to catch the attention of the customers. These tactics sometimes affects the economy of Nandos. Especially for Birkenhead branch they have competitors everywhere in the mall for instance Burger King, KFC and there are Subway, 2 Indian restaurants, Pizza hut outside the mall. (2.3) b Analysis: Government imposes some restrictions on it to ensure the health and safety of people that affect the economy of the organization. Latest technology has been introduced in the market day by day. By buying new technology, it can attract more customers. Competitors use lot of tactics to sell their products which may result in the loss of its customers for example T.V. and online advertisements, but it is the achievement of this organization that it has a strong hold on its competitors by providing best customers service and fresh food always. (2.3)Internal Factors (2.3) Findings: Training: Training is a key element to improve the skills of the employees. Customer service, checkout, health and safety, hygienic, etc are couple examples of training provide in this organization which can effect the future of employees who wants to work in food industry. Nandos spends a fair amount for the training of the employees. As skilled workers are more demanding in the modern world, this provides the base for bright future. Thats why people from all walk prefer to work at Nandos to get the ingredient for success in future. Safety: This organization is responsible for the health and safety of their employees as well as their customers. It is insisted to their employees that they must be follow rule of hygiene. Gloves and caps are must for crew members during working hours while closing the store clean everything properly change oil time to time and check expire stock or near to expire stock etc. Its aim is to provide their customers high quality food and clean environment .Nandos is performing very well at this context. Culture: The culture of the organization is to follow the law and fulfill their social responsibility. From top management to workers, every one well aware of their duties. All of them look ready for the well being of their colleagues and even the customers. By addressing employees higher needs by providing training they make employees feel important and valuable. Their aim is to keep the environment neat and clean and provide healthy food to customers. Staffing: Nandos believe in the training of the workers. Thats why people from all over the world prefer to work here. You can find every employee well trained in its area. The decisions, Nandos has made about staffing has thrilling effects on the quality of work. It is going to on the way to achieve their goals. Ethics and Social Responsibility: Ethics means deciding what is right and what is wrong, what is good and what is bad in business transaction. It is very important aspect of an organization to know about its employees how they behave. Nandos has already set up a code of ethics which provide the workers from the first day of their job by provide training to them. The organization keeps the faith on social responsibility. It expected the workers to respect each other and help their colleagues if they are in trouble. Nandos gives donations to the community for its betterment. Nandos help churches and schools by giving them money. It spent a fair amount for the re-settlement of Christchurch. Planning and Control (2.4) Findings: General Manager is responsible for strategic planning and allocation of tasks to the employees. He examined whether the plan is implemented accurately. One of the most important parts of an organization is planning and controls the system. It is impossible to achieve the goals of an organization without planning. Finances: The Finances of the organisation are controlled by David Niven (CEO). Here they decide, how much money, they have to spend in which area. They make decisions that how much stack they should be need and how many staff members they should be hire. It also makes plan that how much and where it is going to spend money for the next year. Financial standards of the organization determine by the results of last year. Its main functions are to decide that what kind food they should be made and distribute to the customers, how communication should be develop within the employees. Some other functions include storage of products, laws and evaluation of processes. Information Management: Every organisation has some secrets which is control by this department. The information is about the finance, competitors, suppliers, employees and the future planning of the organisation etc. The information put into record only by this department. Human Resources: Human resources refers how to uses of human skill in a business. The human resource manager is someone who employees, trains and assesses employees. It is the management role dedicated to acquire, train, evaluate and compensate employees. In Nandos this is done by mainly young generation because they have more power and thrill. It has some full time workers and some part time workers who are on duty at peak time. Every employee is well trained here and ready to cooperate with others. (Kalidaas) (2.4) b Analysis: Finance: As it is getting more profit from two years, the owner is thinking to establish a play zone for children inside the Nandos. At peak time, it has face some trouble to dealt with the customers because the reception area a bit small for that. It is expanding its premises very soon so it will be become convenient for the customers even at the peak time. Operations: Nandos is providing clean environment and healthy food to their customers. It also gives them good customer services. It is also using most appropriate way of preserving and preparing food. Decisions are made by top management but after getting suggestions the all employees. Information Management: Information management working very good in this organization. My interviewee told me that he never heard any secret information during his five year job experience. Human Resources: Top management to crew members everyone is well trained here. Although some conflicts happened among workers, these are solved very quickly by the management. (2.5) Team Structures and Dynamics (2.5a) Findings: In any organization, company, work place community groups and sports all use teams to accomplish goals. The dynamics of teams determine if these goals will be met in an efficient manner. Team Formation: Teams are formed here according to vertical dimension. Top management, middle management and crew members work together like a team. But exchange of information and suggestion will continue among top to lower management on monthly basis. Activity: As no formal team is exist here and same level employees considers as a team. Everyone is responsible for his job at the same time they keep their social responsibility. Performance: Performance is the key to success. As every individual has different kind of abilities so they are doing their job according to their abilities. You can find that one is slow, one is fast one is interested and someone is not. These things have great influence on performance of the workers. Employees get promotion here on behalf of their interest and good performance. Evaluation: Manager walks around to watch the performance of the workers by watching cameras, by taking assessments they use to get up-to-date information about employees performance. 2.5(b) Analysis: Working with team can actually boost everyones interest on their work place. Working in a team has value in many ways .You can share your ideas with others and accept others point of views. The same thing is happen in Nandos. The process of learning becomes quicker and faster .These are the reasons, you can rarely find a worker here at the same level of his job more than two years. If some problem occur at work place and a team try to solve it. There are more chances that problem will solve very soon. As a team you have more time to go deep to the issue and you can find out a better solution. (2.6) Leadership (2.6) Findings: In Nandos restaurant the opportunity of a leader is lead by Mrs. Tanu Reet Virk (Store manager). The manager observes the day to day activities of workers and tells them where they are doing something wrong. In case of good performance, he appreciates them. Motivation of the workers working in the store is done by the Store manager itself she appreciates the work of the employees give feed backs to the owner Mr. Raman Kalidas and then he describes the rewards to the employees. The rewards mainly include incentives and employer of the month. Store manger also have a positive approach towards their customers, they provide a 10% off to the people working at the Highbury Mall and a 40% off to the employees of Nandos. It doesnt mean he simply gives the orders to his workers but he calls for monthly meeting and appreciate the suggestion of their workers. Nandos has introduced five level of leadership. There are five manager in the organization and every Manager is a leader in his area. General Manager delegate tasks to other managers. Assistant manager give assistant to general manager .Restaurant manager delegate tasks to crew members. But the best leader is one who develop a pleasant environment within the organization Motivation: Employees are motivated here in many ways. The first thing is that employees got train to do their job. They dont feel rush during working hours. They are also motivated because they think; they will get enough training here for their future success. One way of motivation is that manager walks around during work time and appreciates the performance of the workers. If he observes that someone is doing very well, he offers him free meal in break time. At the end of the month, he also announces the employee of the month. Delegation: No organization can ignore the importance of delegation of tasks. It enables the managers to do their job on time. The workers get motivated do their job more effectively. It has developed the work power of the employees and has made it possible for the leader to achieve their targets. (Kalidaas)

A Tale Of Two Cities: Dr. Alexandre Manette :: essays research papers fc

A Tale Of Two Cities: Dr. Alexandre Manette   Ã‚  Ã‚  Ã‚  Ã‚  Dr. Alexandre Manette the great survivor of the Bastille and father to Lucie Manette. Dr.Manette is the most important character in the book. Throughout the book he is the stories backbone. Few subplots ignore Manette.   Ã‚  Ã‚  Ã‚  Ã‚  Dr. Manette loves his daughter. She is the world to him, without her he would still be a crazed old man. Dr. Manette's love for his daughter is clear throughout the story he expresses his thought verbally. When his daughter Lucie is married he tells her â€Å"Consider how natural and how plain it is, my dear, that it should be so. You, devoted and young, cannot fully appreciate the anxiety I have felt that your life should not be wasted.†1 Dr.Manette is a very caring man. Caring, that is the one adjective I would use to describe Dr.Manette.   Ã‚  Ã‚  Ã‚  Ã‚  As I said before Dr.Manette loves his daughter. Lucie Manette is his driving force. Dr.Manette wants little except for his daughter to live a full and happy life and himself to be a part of it. His desire to be a part of Lucie life makes it hard for him to give her up to Charles Darnay. After the wedding Dr.Manette says â€Å"Take her, Charles. She is yours.†2 He does so with a quite sadness. A huge portion of the story revolves about Dr.Manette's past suffering in the Bastille. The Doctors Bastille time is pure hell. Ever after being freed he still mumbles crazy things such as â€Å"It is a lady's shoe. It is a young lady's walking-shoe. It is in the present mode. I have had a pattern in my hand.†3 Outbursts such as that show that he is not nor may he ever heal his scars. Though the book starts after his imprisonment, his Bastille time contains his actions that effects the stories plot the most. The action that truly stands out is his writing and hiding of the letter that later convicts Charles Darnay. The exposure of the letter during the trail is in my opinion the most interesting twist in A Tale Of Two Cities.   Ã‚  Ã‚  Ã‚  Ã‚  Dr.Manette has few contacts with the Defarges however in my opinion the doctors main conflict is with them. In the Defarge's quest for vengeance against the Evermondes they come upon apposing paths with the doctor. The Defarges want Darnay dead. The doctor can not let Darnay die for he has become a large part of his daughters life. The death of Darnay would bare heavily on Lucie's shoulders. We see this when Lucie pleas with Madam Defarge commanding â€Å"You will be good to

Hasbro Case Study †Ethical Behavior Essay

In the aftermath of Tyco’s executive scandal in the early 2000’s, Ed Breen and Tyco’s newly elected management team were vital elements to the repair of Tyco’s corporate social responsibility and company image. During this time, Tyco International began focusing on the repair of internal weaknesses and devised several initiatives to improve their image and reform their values. During Tyco’s reform period they focused on multiple goals and company-wide achievements. Governance, customers, growth, teamwork and culture, operational excellence, and financial strength and flexibility were analyzed, scrutinized, and revamped. Tyco’s new vision: â€Å"To be our customers first choice in every market we serve by exceeding commitments, providing new technology solutions, leveraging our diverse brands, driving operational excellence, and committing to the highest standards of business practices-all of which will drive Tyco’s long-term growth, value, and success. † (About Tyco: Tyco International) Supporting diversity in today’s global commerce is imperative to maintaining a competitive advantage. Tyco realizes this strategy and has developed their own innovative diversity initiatives to increase stakeholder value and strengthen their brand image. In 2010, Tyco International launched a diversity roadmap that developed strategies to increase the level of purchases from small businesses owned by minorities and women. Our goal is to increase the number of diverse suppliers, increase the amount we spend with diverse suppliers, and include diverse suppliers in our sourcing initiatives. We are dedicated to building a strong community and driving diverse suppliers to sustain themselves well into the 21st century. Participation in diversity events also enables us to network, learn and share best practices with other corporations that have strong commitments to supplier diversity. (Corporate Citizenship: Tyco International) As part of Tyco’s revolution to improve teamwork and culture, the company implemented a career development planning process. Training options are designed to suite every Tyco employee varietal. Training options range from on site specialists and mentors to paced e-learning and instructor led classes. â€Å"Our businesses ensure that our employees keep pace with the ever changing technical skill requirements of their jobs through the development of functional career paths and customized training plans. Our performance management process is also key to the development of our people. It drives on-the-job learning by ensuring that all employees establish both performance and development goals each year† (2010 Annual Review & Corporate Responsibility Report: Employee Learning & Development) Aside from the many internal reform practices, Tyco has taken great measures to positively impact external factors within our environment. Energy conservation and waste reduction have been elemental in Tyco’s repair of corporate social responsibility. In 2008, Tyco incorporated its own environmental committee to ensure compliance and inspire new environment protection and conservation goals. † (2010 Annual Review & Corporate Responsibility Report: Environmental Goals) Tyco called its new environmental campaign â€Å"Vital World. † The specific focus of â€Å"Vital World† is monitoring and improving efforts to reduce water waste, decrease green house gas emission, and maximize fuel efficiency. Plans to use the most innovative, energy saving components for new facilities is just another way Tyco plans to reduce its carbon footprint. Tyco is making certain that the global environmental goals and initiatives that are created remain relevant and compliant. Tyco is raising the bar on environmental protection efforts and seeks to exceed government standards by developing a higher set of regulatory policies. â€Å"To ensure the compliance of environmental objectives, Tyco developed a comprehensive compliance program in 2004. Compliance components include self audits and assessments with a corrective action tracking system. Tyco’s audits are benchmarked against national laws and regulations to uphold the highest standards. Tyco facilities throughout the world have earned external environment, health and safety recognition through rigorous international registration programs such as ISO 14001and OSHAS 18001 and national standards such as the U. S. Department of Labor’s Occupational Safety and Health Administration Voluntary Protection Program (VPP). † (2010 Annual Review & Corporate Responsibility Report: Compliance) We are all stakeholders in Tyco when you take a look at the company’s 3 business segments, Covidien (formerly Tyco Healthcare), Tyco Electronics, and Tyco International. Tyco’s security solutions protect nearly 7 million homes, 50 of the top U. S. Banks, 300 International Airports, and 80% of the top global retailers. Every day customers in more than 60 countries rely on Tyco’s fire protection business to help protect lives and property on land and sea. Tyco’s flow control business is a leading manufacturer and marketer of valves and controls, water & environmental systems, and thermal control solutions for multiple industries. † (Our Businesses: Security Solutions) After researching Tyco, our group realized that Tyco’s companies and many product lines have affected some detail in each of our lives. Whether you’ve ever been in the hospital or flown the friendly skies; you have experienced an extension of Tyco International. In short, Tyco protects the world’s most vital elements: people, assets, and the environment. Our group, also classified as Tyco stakeholders, feel that Tyco has reclaimed the title of a reputable and successful corporation. In the last decade, Tyco has demonstrated many achievements of corporate social responsibility and shows no sign of losing that objective.

Case Study of Calyx & Corolla Essay

Calyx and Corolla is a company that can be considered a big success. It is a company that has beaten competition and has managed to curve their way into huge profits. Located in spacious offices in San Francisco gives the company added advantage as they have a centralized decision making unit. The company deals with the delivery of flowers from growers to customers by mail. This was a new invention that contributed much to the success of the company. The simplicity of their model of business was the role they played in the flowers transaction. The company only acted as a facilitator to enable growers reach customers directly. The report is an analysis of the various marketing strategies employed by the company in the course of their business and how those strategies worked. It is an evaluation of exactly how the 4Ps and 3Cs approaches were employed. It is also an evaluation of the strategies employed by the company to attract and retain customers in an otherwise flooded flower market. The paper ends with some recommendations on the future of the company particularly how to formulate a strategy to accommodate the expanded business. The paper presents the options available for the company and the capacity each option has to the company. The 4Ps model simply is a marketing strategy that strikes a balance between products, price, promotion and the place in which the business is located. On the other end the 3Cs model provide customers with choice, convenience and control to enable them enjoy the company’s products or services. Finding the right balance between all the above factors constitutes on effective marketing strategy. The companies that have managed to find this balance have managed to penetrate tight markets while competitors stagnate. A powerful marketing plan not only gains a larger share but it also gains loyalty of customers (Baker, 2003). Products are the basic units that form a company’s basis for operation. The products that a company produces have to be needed by the customers. If companies produce unnecessary goods, they would not have the means of recovering the costs involved. As entrepreneurs evaluate the businesses to engage in, they should do so based on market information. The Calyx and Corolla Company had gathered enough market data and identified customer trends. The product they chose to deal with, flowers, was one needed by customers. The company had also identified who their target segments were. In dealing with a product that expressed peoples’ emotions, the company managed to draw huge customer base (Baker, 2003).. A product can be released that customers need. But it is not until the awareness is raised that customers would gain interest in it and evaluate it with others in the market. Promotions are therefore necessary and should be targeted at the customer base the company has identified. Promotions should be centered on customer satisfaction rather than product selling. Calyx and Corolla Company run many advertisements on televisions, print media including magazines running promotions, and point of sale marketing. In their advertisements, they made customers fell that their needs had been met. They not only provided customers with flowers but they also vases to put in. The promotions covered well the entire market they intended to reach especially the European market. Customers will always go for the cheap products in the market if the utility is the same for costly ones. Customers are also willing to go for slightly costly products if they believe the goods or services are of higher quality. The business model employed by Calyx and Corolla of linking customers with flower growers enabled them to lower the costs of delivery. The company therefore offered customers cheaper products whose quality superceded that in the market. This enabled the company to gain more customers. The strategy by the company involved gaining customer royalty and expanding market share. Their price strategy worked for them evidenced by the huge sales they managed to make in just a short time. Another key factor considered for effective marketing of products is the location of the company. Location eases a company’s access to suppliers to facilitate the delivery of goods and other raw materials needed. Location is also important in enabling the company to reach their customers faster. The distributions channels of the company can only be effective if there is a central place where both suppliers and customers can operate. Calyx & Corolla Company is strategically placed in San Francisco, a place where customers hare a high demand for flowers. San Francisco is well served by the major airlines making provision of flowers and other commodities not only cheaper but also convenient. The company has spacious premises on which a warehouse has been built. The warehouse offers the company with temporally storage of products, which further reduces costs. Customers often avoid products or services that deny them the flexibility they need. They insist on having varieties to choose from. Customers are attracted more by those products that not only satisfy their immediate need but also offer more. This is the case when customers evaluate the value of the products more than the price. Calyx & Corolla Company managed to diversify their products. They not only dealt with facilitating delivery of flowers from growers to customers but also provided flower vases to the customers as a value addition strategy. The vases were offered at competitive prices, which were almost negligible for the customers. The customers were more persuaded into buying the flower vases since they had been saved the hustles of going to purchase flower vases from some other vendors. The customer care department of the calyx & corolla company was very effective in handling customer queries and complaints. The company increased workers in this department to cater for the many customers who streamed in at the peak seasons. This increased the effectiveness of the company. The company therefore succeeded in offering the necessary convenience customers sought and thus were able to move ahead of the competitors. In a company dealing with products selling or delivery as Calyx & Corolla Company dealt, customers require deals which give them power to determine what they need. As customers choose, they enjoy having control to dictate what they need. The customers in the Calyx & Corolla case, customers have control to order for certain specifications for their products. The company, by linking customers with growers, has enabled customers to identify with these growers. There are however challenges that have risen from this expansion of business. Customers have increased and complaints have increased too. The company is left with the option of hiring more workers, which in effect would be counterproductive during the low seasons. For the company to effectively compete with other international flower firms, they must consider expanding their business operations to Europe. Market research has shown that Europeans have a higher liking for flowers than the Americans. The company should therefore consider opening a branch in Europe to capture the lucrative business there.

Professional annotated bibliography help

Professional annotated bibliography help Annotated bibliography Certainly all students possess great skills and are good at something. Nevertheless, the majority of them encounter considerable difficulties with writing academic works. Producing an original annotated bibliography causes a lot of problems in particular. It is very complicated to find reputable sources to gather useful material for the work. Students want to know how to write an annotated bibliography in the most efficient way. First, you need to conduct thorough research to collect valuable information about the issue. However, it is not as easy as it seems. Surely, there are a lot of sites on the web containing information about different subjects. The problem is that you cannot be sure that all of them are reliable. Thus, you should go to the library and find suitable books, journals, and other sources providing accurate data about the analyzed matter. After you have found authoritative sources, you need to start analyzing them. You will know how to make an annotated bibliography properly. The next thing is to evaluate collected information and make a comprehensive summary. It is necessary to present facts logically. However, it is not always easy. Students find it hard to format their works properly. Moreover, they are not always able to write their papers in formal style and good language. For this reason, it is very useful to find a clear annotated bibliography definition. Thus, you will find out the key features of this paper. If producing an annotated bibliography is a real challenge for you, contact without hesitation. We will provide you with great assistance. You can be sure that your work will be formatted appropriately. Our experts are well-aware of different reference styles such as MLA, Chicago, APA, etc. If you use our superior writing services, you will face no problems with doing this assignment. Valuable Help What is an annotated bibliography? This question bothers students most of all. Now, you should not worry about it as you can always get real help from our company. We offer students authentic papers at attractive prices. Your work will be completed by qualified writers who know how to make a proper annotated bibliography format. Moreover, we produce only plagiarism free papers. When working on customers orders, our experts always use reputable sources only.

Differential Reproductive Success in the Science of Evolution

Differential Reproductive Success in the Science of Evolution The term differential reproductive success sounds complicated, but it refers to a rather simple idea common in the study of evolution. The term is used when comparing the successful reproduction rates of two groups of individuals in the same generation of a species population, each exhibiting a different genetically determined characteristic or genotype. It is a term that is central to any discussion of natural selection- the cornerstone principle of evolution. Evolutionary scientists might, for example, want to study whether short height or tall height is more conducive to a species continued survival. By documenting how many individuals of each group produces offspring and in what numbers, scientists arrive at a differential reproductive success rate.   Natural Selection From an  evolutionary perspective, the overall goal of any species is to continue to the next generation. The mechanism is ordinarily rather simple:  produce as many offspring as possible to ensure that at least some of them survive to  reproduce and create the next generation. Individuals within the population of a species often compete for food, shelter, and mating partners to make sure that it is their DNA and their traits that are the ones passed down to the next generation to carry on the species. A cornerstone of the theory of evolution is this principle of natural selection. Sometimes called survival  of the fittest, natural selection is the process by which  those individuals with genetic traits better suited to their environments live long enough to reproduce many offspring, thereby passing the genes for those favorable adaptations to the next generation. Those individuals lacking the favorable traits, or possessing unfavorable traits, are likely to die off before they can reproduce, removing their genetic material from the ongoing  gene pool. Comparing Reproductive Success Rates The term differential reproductive success refers to a statistical analysis comparing successful reproduction rates between groups in a given generation of a species- in other words, how many offspring each group of individuals is able to leave behind. The analysis is used to compare two groups holding different variations of the same trait, and it provides evidence of which group is the fittest. If individuals exhibiting variation A of a trait are demonstrated to reach reproductive age more often and produce more offspring than individuals with variation B of the same trait, the differential reproductive success rate allows you to infer that natural selection is at work and that variation A is advantageous- at least for conditions at the time. Those individuals with variation A will deliver more genetic material for that trait to the next generation, making it more likely to persist and carry on to future generations. Variation B, meanwhile, is likely to gradually vanish.   Differential reproductive success can manifest in a number of ways. In some instances, a trait variation might cause individuals to live longer, thereby having more birth events that deliver more offspring to the next generation. Or, it may cause more offspring to be produced with each birth, even though lifespan remains unchanged. Differential reproductive success can be used to study natural selection in any population of any living species, from the largest mammals to the smallest microorganisms. The evolution of certain antibiotic-resistance bacteria is a classic example of natural selection, in which bacteria with a gene mutation making them resistant to drugs gradually replaced bacteria that had no such resistance. For medical scientists, identifying these strains of drug-resistant bacteria (the fittest) involved documenting the differential reproductive success rates between different strains of the bacteria.

The 5 Easiest AP Exams to Self-Study

The 5 Easiest AP Exams to Self-Study SAT / ACT Prep Online Guides and Tips Once you’ve decided to self-study for an AP, you’ll need to choose an exam that’s right for you. With dozens of potential choices, it might seem overwhelming. I can demystify the choice for you. First, I’ll give you four important things to consider when you make your choice. Then, I’ll list the five easiest APs toself-study. After that, I’ll touch on some other solid self-study choices, and wrap up with a few AP exams you should NOT try to study for on your own. How to Choose WhichAP Exam to Self-Study There are four things to consider when selecting whichAP exam you want to prepare for on your own. Consideration 1: What's the Course Workload? The less material covered by the course, the less you will need to study to ace the exam. It makes sense to choose an AP that is narrower in scope instead of a behemoth. Let’s say you want to self-study a science AP; all things being equal, it’s going to be better for you to choose a comparatively content-light course like AP Environmental Science than a content-heavy class like AP Chemistry. (Also, don’t self-study AP Chemistry. More on this later.) If you aren’t sure how much work is involved in learning all the material for a given AP, ask friends, ask the internet, ask teachers...you get the idea. You can also look on the College Board’s individual AP course pages. On each â€Å"Course Overview† page, you’ll find a link to a document that describes the general scope of the course as well as the format of the exam. Consideration 2: How Conceptual Is The Material? Does the exam involve applying a lot of abstract and theoretical concepts, or is it primarily based on memorization? Memorization can be kind of tedious, but it’s often easier to learn this kind of material on your own than to teach yourself to understand, say, particle physics. So try to look for APs that are not overly conceptual. This is why I generally don’t advise people to self-study for math APs, with the possible exception of statistics. Generally, a course weighted more towards memorization as opposed to complex concepts is probably better for self-study. Weighing the options. Consideration 3: How Full Is Your Schedule? You probably already thought aboutyour course schedule when you first considered self-studying for an AP exam to make sure you would have enough time for the extra work. This is all well and good, but you shouldalso consider your schedule whenchoosing the actual exam to self-study. There are a few AP exams that might overlap with your high school coursework even if you aren’t in that specific AP class. You might consider self-studying one of these: One notable example of this is biology. If you are in an honors biology class, you might consider self-studying for AP biology because you will onlyneed to supplement what you are learning in class with any additional competencies necessary for the AP exam. (See the College Board’s helpfulcourse and exam description for AP Biology.) Another common course to take the AP for when you are taking the honors class is US History. Again, you’ll need to learn additional information, but you’ll be learning a lot of the material anyways in your non-AP US History class. You’ll just need to learn some extra information and do some dedicated exam prep. (This is what I did, and I got a 5 on APUSH without a crazy amount of outside studying.) If you are a particularly strong student in English, you might also consider self-study in one or both of the English APs while you are in an honors English class (I did this with AP Language and Composition). This could be a little trickier because it’s very important to be able to get feedback from a knowledgeable person about any practice essays you are writing, but if you have a supportive teacher or mentor, it can definitely work. Consideration 4: What Are Your Strengths? If you are going to self-study for an exam, it makes the most sense to choose a subject you are good at and enjoy. If you rock at social studies, choose a social studies AP. If science is your jam, choose a science AP (but not AP Chemistry or AP Physics! Don’t do it.) And so on.It will help you stay motivated if you actually like the subject. Don’t try to self-study an exam in a subject you hate, even if the exam has a reputation for being an easy self-study choice. If you already have a special skill tested by an AP examforeign languages and computer science come to mindit might make sense to self-study for that AP. You will need to make sure you fill any gaps in your knowledge and are prepared for the exam format, but it’s a good way to make the most of your own personal resources and skills. With these four factors in mind, we can move on to my recommendations for the best five AP exams for relatively painless self-study. The best self-study choice will be almost as easy as pie! But less delicious. 5 Best AP Exams To Self-Study Let's go through a few of the easiest APs to self-study. AP Environmental Science AP Environmental Science is a hugely popular self-study option, and with good reason. The test is considered to be fairly easy, and the coursework assumes no prior knowledge in any environmental sciences, so the material is not particularly advanced. There is some course material about experimental design, some basic statistics for reading charts and tables, and some historical/environmental trend information. Many questions on the test focus on cause-effect relationships. This is going to be a solid choice for anyone who is good at science or history and needs something relatively quick and easy. AP Human Geography This is another popular self-study exam with a reputation for fairly easy material that’s limited in scope. The test is on the short side, clocking in at only 2 hours and 15 minutes with 75 multiple choice questions and 3 â€Å"constructed responses.† Human Geo is essentially a soft-sciences course about how societies develop; think anthropology. To be successful, you’ll need to do some memorization of facts/dates/etc., perform some analysis/synthesis of how cultures came to be and how they might develop, and learn some specialized vocab. AP Psychology This test is a self-study home run.If you want to self-study AP Psychology, you’ll need to learn some psychological concepts and memorize details about some notable scientists in the field as well assome seminal experiments. You’ll also need to learn some discipline-specific vocab. The test is short, tooonly 2 hourswith 100 multiple-choice and two free-response questions. Free-response questions are known for being fairly straightforward. AP US Government and Politics and AP Comparative Government and Politics Both the politics exams are decent self-study APs. You probably already have some background knowledge in US Government and Politics from years of US History coursework, plus the exam is fairly narrow in scope. Comparative Government is a little harder to self-study for just because there’s likely to be more material you aren’t familiar with, but it’s still pretty manageable. The rare self-studying jellyfish, exploring the ocean on her own. Other Good AP Exams to Self-Study Some exams aren’t quite universal self-study slam dunks, but if you have a proclivity for a certain subject, a particular interest, or some prior knowledge, they canstill be good choices for you. This is particularly true if, for whatever reason, the thought of self-studying Psychology, Environmental Science, Human Geography, or Government and Politics is tedious and repugnant to you. AP Economics Exams: AP Macroeconomics and AP Microeconomics Macroeconomics deals with overall economics systems while Microeconomics examines the economy from the perspective of smaller actors within the system. You will need to learn concepts for this course, and there is some basic math, but they are often seen as good self-study options because each exam has a fairly limited scope, and there is some overlap in material. Especially if you took the class for one, you might consider self-studying for the other. Additionally, self-study students found it fairly easy to prepare for the FRQs by looking at old tests. AP Biology The general consensus is that taking onAP Biology self-study with no previous bio coursework is not a good idea, but that if you have taken or are taking honors biology, it can be a solid choice. There’s definitely a lot of content to cover and a lot to memorize, but if it’s a subject you are very gifted in/are very interested in, it could be worth it. AP US History Self-studying for APUSH is considered easier than self-studying for most of the other history APs because most American students will already have some background knowledge in US history. The scope of information is also narrower than AP European or AP World History, so there’s less to learn! It’s going to be more content-heavy than something like AP Environmental Science, but definitely doable. AP English Language and Composition and AP English Literature and Composition If you have a particular proclivity for English, one (or even both) of the English APs could be a good self-study choice for you. The most important skill you will need to work on is timed analytical essay writing, so your self-study way will be much smoother if you have a teacher or other knowledgeable person willing to look over your practice essays. You don't have to self-study in an empty stadium...unless you want to. Do Not Try To Self-Study These AP Exams There are three AP subject areas in particular that are not very well-suited to self-study. These are the APs that are the both very conceptual AND content-heavy in nature. In these cases, having an instructor and a structured class tends to be very important for learning and understanding. I strongly advise you not to self-study for any of the following exams: AP Calculus AB andBC Calculus is hard to learn. This is because it introduces concepts that are very different fromany math class that comes before it; in a lot of ways it involves a massive recalibration of your brain’s understanding of math. It is likely that, in the course of learning calculus concepts, you will get very confused, and this is why it is essential to have a good teacher. In the immortal words of the Legend of Zelda:it’s dangerous to go alone. You will be very frustrated if you try to self-study AP Calculus. AP Chemistry The AP Chemistry class is known for having a high workload, and it'sanother course where the guidance of a good teacher is very important. In addition to there being a lot of content to learn, you will need to understandlots of concepts and problem-solving methods to do well on the exam. Having a class to keep you on track and a teacher to explain material you don’t understand is going to be essential for most people to succeed on the exam. AP Physics AP Physics is a double-whammy, with a lot of math and science concepts to learn. The exams (there are four!) themselves are known for being particularly difficult, even for those who do well in a structured course. Self-studying for this exam is not an efficient use of your time.Even if you were able to do well, you would most likely need to self-study for many more hours than you would in a guided course to achieve the same level of mastery. It's dangerous to go alone! Here, take this. And an AP class. Look, I don’t want to tell you what you can and can’t do. Maybe you’re the next Isaac Newton, and you’ve been learning derivatives since you were a wee child; maybe Richard Feynman was your grandpa, and he taught you physics in the cradle. In that case, self-study for one of these APs if you feel you must. For most people, however; even very smart people, the entire experience of learning these subjects will be much more pleasant and effective, not to mention more efficient time-wise, if you learn it in a classroom and not by yourself. Also, the intensity of these classes makes them a bonding experience! The people in my Calculus BC crew became some of my favorite high school classmates. Key Takeaways What makes an AP exam easy to self-study will vary somewhat from person to person, but, in general, AP exams with a narrower scope, without too many complex concepts, and insubject areas where you have special interests or talents will be the best choices for self-study. The five easiest exams for self-study, in general, are AP Environmental Science, AP Human Geography, AP Psychology, AP US Government and Politics, and AP Comparative Government and Politics. A number of other exams may also be good choices depending on your situation. However, you should NOT try to self-study for AP Calculus AB or BC, AP Chemistry, or any of the AP Physics exams! If you keep these tips in mind, you will be able to choose the right AP exam to self-study for with ease! What's Next? When you're ready to start self-studying, see my article on how to self-study for an AP exam. If you'd really like to take an accredited AP course, but you can't make it workwith your schedule, or your school doesn't offer it, consider AP online courses- we can guide you in the right direction, towards the best and worst online AP classes. Taking the ACT or SAT? Let us revealthe secret to getting a perfect score. Did you know the SAT haschanged? Check out our complete guide to the new SAT. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Theory Aspects of Website Development Assignment

Theory Aspects of Website Development - Assignment Example It is a large scale search engine that employs heavy use of hypertext structure. Its design allows it to crawl and index the web efficiently thence producing satisfying search results. Google search is based on the PigeonRank which is a technology based on collection of flocks of pigeons in dense clusters and in that, it is able to process search queries faster other traditional search engines. Yahoo search is another conventional search engine that has gone through several evolutionary stages to where it is to date. Owned by Yahoo Inc, it indexes the common HTML page formats as well as several other page file-formats. It uses a web-based crawler search engine having customized capabilities of all search engine companies it has acquired to become a powerful search engine tool. Interactivity of web pages: Web pages are documents that can be accessed through web browsers. The information in a web page can take several formats that include HTML, XHTML, DHTML (Dynamic HTML), XML, etc, and these may provide linked navigation to other web pages using hypertext links. The retrieval of web pages may be done either locally or remotely where web servers process user requests using a TCP/IP protocol. When web pages are created, they include both static content and some other which may be within the web server’s file system or dynamically constructed by the server side software. A web site administrator can make a web site interactive using various methods. The use of hypertext links has been the conventional way of achieving this task but there have also emerged other powerful methods that take inclusion of XML and DHTM (Dynamic HTML). XML is highly interactive and it promotes internal web pages linkages rather than internal links.

Current impression of the american legal system Essay

Current impression of the american legal system - Essay Example Go back to the beginning: Problems arise between people; many of the problems go away by themselves, and others are solved through negotiation, economic pressure, or other informal means. But there remains a residuum of disputes that the parties cannot solve for themselves. The litigation process provides a mechanism for resolving those disputes. Consider what happens in subcultures in which litigation is unavailable. Among drug dealers, for example, disputes and claims of right are likely to be settled with drive-by shootings. But even aside from the threat of violence, the presence of unresolved grievances corrodes the public's sense of social order and well-being. In a fair, well-ordered, smoothly functioning society, problems get solved and injustices get corrected. We don't need a complex, adversarial legal system to resolve these disputes, however. We could adopt a much cheaper, simpler procedure-a judge could simply flip a coin to decide who wins. Or even simpler--set up computerized kiosks that would randomly generate decisions. The courts and police would then simply enforce the decisions determined by chance. That system could resolve many more problems at much lower cost. But a judicial system based on chance violates two of our fundamental beliefs about fairness: The courts should render decisions based on rules of substantive law that are fair, and they should do so after observing a fair process. The first task of civil procedure, then, is to implement substantive rules of law and the values and policies on which they are based. When a legislature or court announces a rule of law, the rule acquires authority simply by virtue of being the law. People respect the law and usually obey it without the threat of sanctions for failing to do so. But litigation provides both a backup mechanism for those cases in which people do not conform their conduct to the requirements of the law, and a forum in which the values and policies underlying the law can be articulated, reinforced, and worked out in new situations. Although no procedural system does this perfectly, a fair system will reduce the possibility of error by removing the barriers to a focused decision-making process. Civil procedure has a second task, too. We are offended by a dispute resolution system based on chance or corruption because it violates our understanding of fair process, in addition to being unlikely to produce results in accordance with just principles of substantive law. Civil procedure has an independent value in creating a litigation process that conforms to our concepts of fairness. A fair procedural system provides a public affirmation of our belief in justice under law. It also affirms the dignity of the individual litigants and of others like them. Litigation, like electoral politics, is an arena in which individuals can assert their values and the significance of their own interests. "Having your day in court" is a cherished American tradition. The role of civil procedure is to make sure that the day in court is a meaningful one. Under an adversary system as developed in the United States, fair process has several essential components. Parties to litigation must have an opportunity to adequately develop the facts and law in support of their cases and to present the relevant facts and legal arguments to the decision-maker. In the typical case, the parties must have a right to have a jury determine the facts of the case. The

Henrik Ibsens A Dolls House Assignment Example | Topics and Well Written Essays - 500 words

Henrik Ibsens A Dolls House - Assignment Example However, there is no direct reference to A Doll's House in the obituary material. In the Wikipedia entry, only one statement directly refers to the play. However, these two last sources could still be useful as relevant, though indirect materials to aid a student doing a research paper on A Doll's House to shed light on how influences and Ibsen's life background contributed to his writing of the particular play in study. According to the Britannica article on Henrik Ibsen, the "proper voice" of the Norwegian playwright came with the writing of A Doll's House in 1879 (par. 10). In the succeeding three paragraphs of the article, the characters, the plot, the technique used by Ibsen as well as the reaction of audiences towards the play are discussed (par. 11-13). Paragraph 11 tells about the characters and the plot of the play - Torvald Helmer and his wife Nora, with their three children and how a secret of Nora would unravel that would pave the way for revealing the true character of the people in the play.

Structural members in concrete bridges and highway Essay

Structural members in concrete bridges and highway - Essay Example CORE MEMBERS There are many elements that have to be understood before the structure of any structure like a bridge or a whole highway can be comprehended. Engineering laws are always based on key elements. Some key elements of both the structures will be explained quite extensively along with the types of bridges which have these elements present in them. Some of those key elements are: Beam This element in the bridge is the horizontal structure which withstands vertical weight known as bending for example gravitational load or load due to wind. Beams in bridges can either be made of reinforced concrete, steel or wood. Any type of beam can be categorized by their profiling. Some of the examples of beams are I-Beam, T-Beam and box beam. Column Column is known to be the vertical structure designed for carrying lateral weight. It is one of the most important components of the bridge. This is the first portion of any bridge that has to be built. The horizontal weights like slabs and bea ms are placed once the column has been constructed. Foundation Foundation is the lowest layer of support of a structure. It can either be deep or shallow. This is usually the first part of the design when the project is being planned. The phases or implementation will be later discussed in the report. The foundation is the component of the structure which holds the columns on which the beams lie. Therefore it can easily be said that a solid foundation, which has holding capability is the one which is best for any kind of bridge, otherwise the structure can be massively damaged causing human and financial loss. Types of Bridges There are various types of bridges that have been developed over the period of time, when the human brain has... It is evident from the study that there are many elements that have to be understood before the structure of any structure like a bridge or a whole highway can be comprehended. Engineering laws are always based on key elements. Some key elements of both the structures will be explained quite extensively along with the types of bridges which have these elements present in them. Various steps are under-taken for the completion of both, the bridge and a highway alike. A construction company has to set up its goals and designs even before the first brick is laid. The construction steps are explained in detail in this section of the paper. This paper will render light over some of the examples of successful as well as some disastrous bridge/highway designs. This report can be concluded by describing an analogy in which a bridge/highway is created between two factious towns. The amount of length saved to the community of the two people can be somehow converted in the time saved travelling in their cars on the route when the bridge was not present. It can be safely said that more time of their lives will be saved by this then their actual lives. Such an impact has been brought upon by this simple everyday invention, about which we don’t think about while travelling. A road/highway/bridge has evolved the way man travels. Long journeys which were earlier not possible without aircrafts or boats are now been travelled due the connection made by this smart structural invention by mankind.

World trade organization and how does it help poor countries Essay

World trade organization and how does it help poor countries - Essay Example es – one hundred and forty nine in number – and is a successor to the General Agreement on Tariffs and Trade, which was dissolved in the year 1995 to give birth to the World Trade Organization in its stead. All of the principles and agreements of the General Agreement on Tariffs and Trade were adopted by the new organization, which added approximately thirty more to them. The new organization stated that its mission is to increase international trade by promoting lower trade barriers. World Trade Organization is also a platform for the negotiation of trade (â€Å"World Trade Organization,† 2006). One of the fundamental principles of trading around which the World Trade Organization discussions revolve is that a trading system ought to be more accommodating for poor nations by giving them more time to adjust, greater flexibility, and more privileges. An open market system is advocated, while it is stressed that a trade system should be free of discrimination. The World Trade Organization is thus a powerful ally for the poor and less developed countries against exploitation from rich and developed nations as well as powerful companies. Some have argued that the World Trade Organization simply serves the interests of the United States and the European Union. Contrary to their opinion, the organization plays a crucial role in controlling a ravenous quest for profits on the part of rich nations and companies (Lipsey, 2006). Of course, the poor nations are in no condition to impose trade sanctions against developed countries. Disparities do exist. Rich nations are also known to engage in behind the scenes negotiations with the World Trade Organization. Yet, the organization gives a fair chance to the poor countries to voice opposition and form alliances through a major forum especially arranged for the less developed countries. The World Trade Organization is thus an indispensable tool for the poor nations’ access to and lawful participation in the

Writing a report on E-Commerce & how it relate to a current Coursework

Writing a report on E-Commerce & how it relate to a current Information System as used by business - Coursework Example The reliance on the ability of the internet to perform all business related transactions forms a major problem of this research study. In particular is the use of information systems that are so invaluable to E-commerce that its success relies on them. While E-commerce is important to the world, the use of information systems like Transaction System remains important and the subject of the research study. It is a common knowledge that E-commerce relies on different information systems to drive business and the utility of the systems enhance the competitive ability of companies which are in the industry. Scarle, et.al, (2012, p.382) defines transaction as methods of economic agents to initiate and execute business related transactions that involves orders and payments. The need to include transaction systems in E-commerce is due to the nature of extension in the range and scale of economic activities that E-commerce and use of internet has incorporated. Virtual transactions are a major part of e-commerce that enables consumers to experience products before they initiate purchases. Devoid of social interaction that characterizes traditional type of trade; virtual transactions have their own advantages and disadvantages. Thus, virtual transactions attract a wide range of issues that may require regulations (Scarle, et.al, 2012, p.382). Virtual transactions entail a lot of transactions that involve ordering, processing and payment. In many occasions, transactions processing systems should enable a customer to select their preferences without any hitches. Li, Tu, Yen and Xia (2010, p. 1 9) suggests that a transactions processing systems should allow a company to process the orders of the customers in a fast and an optimal manner. Transactions may fail due to the system that is used for ordering and processing the orders. Li, et.al, (2010, p.28) suggests that a new SQL model that caters for

World trade organization and how does it help poor countries Essay

World trade organization and how does it help poor countries - Essay Example es – one hundred and forty nine in number – and is a successor to the General Agreement on Tariffs and Trade, which was dissolved in the year 1995 to give birth to the World Trade Organization in its stead. All of the principles and agreements of the General Agreement on Tariffs and Trade were adopted by the new organization, which added approximately thirty more to them. The new organization stated that its mission is to increase international trade by promoting lower trade barriers. World Trade Organization is also a platform for the negotiation of trade (â€Å"World Trade Organization,† 2006). One of the fundamental principles of trading around which the World Trade Organization discussions revolve is that a trading system ought to be more accommodating for poor nations by giving them more time to adjust, greater flexibility, and more privileges. An open market system is advocated, while it is stressed that a trade system should be free of discrimination. The World Trade Organization is thus a powerful ally for the poor and less developed countries against exploitation from rich and developed nations as well as powerful companies. Some have argued that the World Trade Organization simply serves the interests of the United States and the European Union. Contrary to their opinion, the organization plays a crucial role in controlling a ravenous quest for profits on the part of rich nations and companies (Lipsey, 2006). Of course, the poor nations are in no condition to impose trade sanctions against developed countries. Disparities do exist. Rich nations are also known to engage in behind the scenes negotiations with the World Trade Organization. Yet, the organization gives a fair chance to the poor countries to voice opposition and form alliances through a major forum especially arranged for the less developed countries. The World Trade Organization is thus an indispensable tool for the poor nations’ access to and lawful participation in the

A Framework for Thinking Ethically Essay Example for Free

A Framework for Thinking Ethically Essay The article â€Å"A Framework for Thinking Ethically† analyzes the main concept of ethics. The authors explores the arguments of what ethics is and what ethic is not, why ethics is important, five sources of ethical standards, and advises a 10-step framework for making ethical decisions. First, this article helps identify what ethics is not. It points out that ethics is not based on the law and culturally accepted norms; it is neither religion nor a science; and it is not the same as peoples’ feelings. Moreover, the authors describe that many philosophers and ethicists around the world proposed five sources of ethical standards to help understand what ethics are based on. Secondly, the article identified the following five sources of ethical standards: the Utilitarian Approach, the Rights Approach, the Fairness or Justice Approach, the Common Good Approach, and the Virtue Approach. The authors state that using these five approaches helps peoples define what standards of behavior can be considered ethical. Once one puts all these approaches together, there are still problems to be solved. One of the problems is that it is almost impossible to agree to the same set of human and civil rights, and another is that the approaches to ethical behavior do not have the same explanation for particularly difficult situations. Finally, the authors recommend a 10-step process for making the ethical decision. This 10-step process include five activities; 1) Recognize the Ethical Issue, 2) Get the Facts, 3) Evaluate Alternative Actions, 4) Make a Decision and Test it, and 5) Act and Reflect on the outcome. Step 1 and 2 ask to consider the impact and repercussions of the decision. Step 3-5 stress getting all relevant information. Step 6 asks to evaluate the dilemma based on the different approaches. Step 7-8 forces to choose the best approach, and look at it objectively. Finally, Steps 9-10 urge the carefulness needed to implement the decision, and the honest reflection that must follow upon putting the decision to action. This 10 step process gives the decision maker a pragmatic way to debate, mull over, and thoughtfully consider when making ethical decisions.

Research Proposal On Threat To Auditors Independence Accounting Essay

Research Proposal On Threat To Auditors Independence Accounting Essay History reveals that audit is a Latin word meaning he hears. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997) An opinion of an independent chartered accountant is needed to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay down standards. Independence is the cornerstone of auditing; Stewart (1977) quoted by Porter. In carrying out the audit assignment, the auditors must be independent i.e. the sense of being self reliant and his/her professional judgement not being subordinated by the opinion of others. (Porter, 1997, p.65) It is very important for the auditors to be independent otherwise the audit report will be undermined and lose its value. In order to make the users of information to have faith and rely on the audited account, they must be sure that the audited accounts are independent of entity, its management and other interested party. This is reflected in the fundamental principles of external auditing- objectivity and independence which state that auditors are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1:201: integrity objectivity and independence explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is sometimes described as independence of mind (Dunlea, A. Maclochlainn, N. p.19). However, it is possible to identify some threats to auditors independence. The provision of non-audit services by auditors to their client is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit services to its client e.g. computation of corporation tax matters and other financial services the auditor and the directors tend to develop a relationship and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14). The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. These exemptions can be found on APBs website- www.frc.org.org/apb. (Accountancy, 2005) My interest in auditing as my best subject and my future aspiration to become an auditor made me to choose this topic to assess the threats to auditors independence. RESEARCH OBJECTIVES 1. To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose can a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 1.3 METHOD 1. Conduct a review of literature on auditing in relation to auditors independence and threat to auditors independence in order to develop research question. 2. A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the provision of non-audit service, pose a threat to auditors independence? The questionnaire will be distributed to a sample of 20 auditing firms and 20 small sized businesses within Bolton, United Kingdom: In order to find out whether the how provision of non audit service poses a threat to auditors independence. Data analysis that will be used is percentage method and chart, to evaluate the effect of non audit service on auditors independence. 3. If required, conduct interviews with some auditors after the collation of questionnaire. TIMESCALE February 2005 Week 1-3, lectures on how to write good project and selection of research topic. March 1, 2005 Draft research proposal and individual tutorials. March 4, 2005 Submission of research proposal. March 2005 Literature review and clarification of research objectives. April 2005 Agree formal access to 20 auditing firms and businesses. April 2005 First draft of literature review, clarification of methodology and compilation, piloting and revision of questionnaire. April-May 2005 Administer questionnaires and collection of questionnaires. If required, conduct interviews. June 17, 2005 Submission of draft literature review, methodology and related documentation. July-September Analysis of primary/secondary data. 2005 October 2005 Further writing up and analysis. November25,2005 Draft completed including bibliography. January 13, 2006 Submission of final project report and logbook. (England, J. (2005) RESOURCES I have access to computer hardware and software. Access to auditing firms and businesses has been negotiated, subject to confirmation. I also have the finance required to pay all incidental cost as part of my course expenses. REFERENCES Dunlea, A. Maclochlainn, N. (1995) Auditing standards: A Quick Reference, Dublin, Ireland, Oak Trees Press. England, J. (2005),Lecture Materials on Accounting Theory and Practice, Department of Business Studies, University of Bolton, U.K. Porter, B. et. Al (1997) Principles of External Auditing. West Sussex, John Wiley and Sons Ltd. Sullivan, H. (2005), The Accountancy Magazine, February edition p.67. Woolf, E. (1997), Auditing Today, Essex, Prentice Hall. LITERATURE REVIEW LITERATURE REVIEW 2.1 INTRODUCTION Since the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the maintenance of independence has become a critical issue for the accounting profession. Bartlett, R. W (1993, Online) The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit work that one is to report upon. Independence in auditing context according to Bartlett, R. W. (1993), is the auditors ability to resist client pressure or/and the auditors ability to act with integrity and objectivity. Dunn, J. (1991, p.19), described independence as an attitude of mind characterised by integrity and an objective approach to professional work. Whittington and Pany, (1998, p.34) sees independence as, the ability to maintain an objective and impaired mental attitude throughout the audit assignment/ engagement. There is a general agreement that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests; Lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997). For purposes of this research, independence will be separated into two related concepts of independence, which are; independence in fact and in appearance. Independence in fact is when an auditor displays independence in mental attitude when carrying out his statutory audit assignment. While independence in appearance simply means that the auditor should be seen as been independent in the publics view (shareholders, Potential investors). Public confidence would be impaired by evidence that independence was lacking, and/or when there is the existence of circumstances, which the public might believe, is likely to influence independence. The relationship that exists between the auditor and their client should be such that appears independent to the third party, Bartlett, R. W (1993). Whittington and Pany (1998, p.35) further state that, The requirement by the third party from the auditor is to give credibility to the audited financial statement. The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose. Beattie, V. et al. (1999) stated that, The reality and perception of auditor independence is fundamental to public confidence in financial reporting. This work will identify and assess the key threat to auditors independence and concentrate on the provision of non-audit services. It will examine the controversies on the provision of non-audit services and establish the opinions of the public and auditors on such provisions. Finally a conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. 2.1 ANALYSIS OF PRESENT SYSTEM A number of factors have been identified in textbooks, journals, articles, auditing standards and the publics view, which does affect auditors independence. Hussey, R. and Lan, G. (2001), identified some of the factors such as: the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online). The auditing practice board(n.d) categories these threat as follows: Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat. Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as follows: Undue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, trustee investment in audit clients, voting on audit appointment, loans to and from client, receipt of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc. Beattie, V. et al. (1999), stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online). According to the Auditing standards guidelines (online, n.d.), non audit services comprises: Any engagement in which an audit firm provides professional services to an audit client other than pursuant to: the audit of financial statements; and those other roles which legislation or regulation specify can be performed by the auditors of the entity. An online source (n.d.) defined, non-audit service as, Those services that are permissible under applicable legislation and that are routine and recurring, do not impair the independence of the auditor, and are consistent with APB rules on external auditor independence. Other services that are rendered by auditors apart from auditing are: bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online) The Authors research as indicated that over the years, there as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client. Barkess and Simnett, (1994), disagreed with the view, that the provision of non-audit service does impair auditors independence. They argued that there is no relationship between the level of other services and the type of audit report issued; hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors. The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that, when they understand the factors that influence and improve the entitys performance, that they will be able to focus their audit on those critical issues. Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be considerably more than simply the audit fees. The Securities Exchange Commission, in the United States of America, carried out a research in 1999 and discovered that: 4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at stake in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate significant revenue on top of the audit management. The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do create inherent conflicts, (Online). In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye. In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end. Various examples can be used to see how the provision of non-audit service will impair audit independence. An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee questions about the new CFOs performance. Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects. Graeme, W.  (1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when higher levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online) The result of his findings could suggest that auditors are less likely to qualify a given companys financial statements when higher levels of non-audit services fees are derived. Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b; DeBerg, Kaplan, and Pany 1991; Pany and Reckers 1983, 1984), quoted by Firth, M. Firth, M. further affirms this by given two reasons to believe that such service impair independence: The audit firm is unwilling to criticize the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters. He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online) On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and consultant without reducing the effectiveness of either service (Burton, 1980; Carey and Doherty, 1966; Klion, 1978; Mednick, 1990) quoted by Bartlett, R. W. (1993). The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of values: like all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993). Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993). However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE as; As a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria: turnover below  £5.6 million, balance sheet total below  £2.8 million and employees below 50. ES-PASE: Provides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clients; Makes available exemptions to the auditors of Small Entities in relation to: The prohibition on auditors representing their clients at tax tribunals; The prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to make independent judgements and decisions in relation to them. (APB, 2005 Online) http://www.frc.org.uk/apb/publications/pub0685.html 2.3 STRATEGY AND TECHNOLOGY In the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit client: The standard for non-audit services was said to employs two overarching principles: Audit organizations should not provide non-audit services that involve performing management functions or making management decisions; and Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits. SEE the APPENDICE 2.3.1 for table of permitted Prohibited non- audit service TABLE 2.3.1 2.4 CONCEPTUAL FRAME WORK The contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service. Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of Institute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services. They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales? The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the accumulated experience of the accounting profession. They came out with these conclusions as regards non-audit service that; Auditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them). An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers) (Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001) I agreed with what the accounting profession did by has establishing the categories of ethical standards by which the auditors must abide in order to avoid impairment of independence, Spindel, F.S. stated. REFERENCES Anon. (2005) Non -Audit services provided to audit clients ( Online) www.apb.org.uk/images/upload/document/acf1428.pdf (Date accessed 05/06/05) Anon. (2005), Auditing Practice Board: Ethical standard provisions available for small entities. http://www.frc.org.uk/apb/publications/pub0685.html (Date accessed 05/06/05) Anon. (n.d), Controversies on Provision of non audit service, http://www.sec.gov/rules/final/33-7919.htm (Date accessed 27/04/05) Anon. (n.d.) Audit and non audit services pre-approval policy, (Online) www.merrimacind.com/investors/auditpolicy.html (Date accessed 05/06/05 Bartlett, R. W. (1993), A scale of perceived independence: New evidence on an old concept, Accounting, Auditing Accountability Journal, Vol.6,  Is.  2; Beattie, V. et al. (1999), Perceptions of auditor independence: U.K. evidence, Journal of International Accounting Auditing Taxation.  Greenwich: 1999.Vol.8,  Is.  1 Dunn, J. (1991), Auditing: Theory and Practice, , Hertfordshire, United Kingdom, Prentice Hall. Firth M. (1997), The provision of non-audit services by accounting firms to their audit clients, Contemporary Accounting Research,Vol.14,  Is.  2; Graeme, W.  (1994), Auditor independence, audit qualifications and the provision of non-audit services: A note Accounting and Finance.  Clayton, Vol.34,  Is.  1 Hussey, R. and Lan, G. (2001), An examination of auditor independence issues from the perspectives of U.K. finance directors, Journal of Business Ethics.  July Vol.32,  Is.  2. Reeves, C. (2002), How independent are the auditors? (Online) www.accountancyage.com/accountancyage/analysis/2040727/indepedence-auditors (Date accessed 27/04/05) Sherer, M. and Turley, S. (1997) Current Issues in Auditing, London, Paul Chapman Publishing Ltd Spindel, F.S. (1989), Independence and non-audit services, (Online) www.nysscpa.org/cpajournal/old/07086106.htm (Date accessed 27/04/05) Whittington, R. and Pany, K. (1998), Principles of Auditing, United States of America, Irwin McGraw-Hill. Woolf, E. (1997, p.13), Auditing Today, Essex, England, Prentice Hall, RESEARCH METHODOLOGY CHAPTER THREE RESEARCH METHODOLOGY. 3.1 INTRODUCTION England, J. (2005) defined Research Methodology as, A precise statement of how a researcher intends to achieve his research objectives and rationale for his choice of method. Research on the other hand, can be defined as an investigation into a matter to get a solution or answer to a particular subject matter or issue. Kumar, R. (1999) defined research as An undertaking within a framework of a set of philosophies using procedures, methods and techniques that have been tested valid and reliable and has been designed to be unbiased and objective to find out answers to a question. Research is a systematic investigation to find out answers to problems, Burns (1994; p.2) quoted by Kumar R defines research as, A systematic investigation into the study of materials, sources etc in order to establish facts and reach new conclusions. It is also an endeavour to discover new or collate old facts by the scientific study of a subject or by a course of critical investigation, Oxford English Language quoted by England, J. Research, according to Alison et al. (2001) is a systematic enquiry, which is reported in a form, which allow the research methods and the outcomes accessible to others. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be delivered (sent) to twenty auditing firms and twenty small business entities: To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as, the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach or research strategy will be used for this research because, sufficient materials (journals, articles, periodicals) are available to carry out a test on how the provision of non-audit service does and is perceived to weaken the independence of auditors. *The approach involves what?* There are different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and Action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered / collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. twenty auditing firms and twenty small business entities as stated in the literature review. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview twenty auditing firms and small business entities because of time. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered in appropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE<