Immigration Reform For Illegal Immigrants - 2343 Words

Immigration is a controversial topic among many people in the United States today. A lot of people from different countries often settle in the United States in search of jobs, freedom or a better life in general. The United States has become a hot spot for immigrants because it has much to offer for people seeking a better life. The Immigration Reform Bill has been created in order to make illegal immigrant legal citizen of the United States. This Immigration Reform Bill provides a process for illegal immigrants to become citizens without any penalties. President Obama has come up with the bill that he believes will solve the immigration problem that been affecting the United Sates in the past years. Obama thinks that if illegal†¦show more content†¦border in order to find a better life. This leads to a harsher border control and more selective visa distribution for legal immigrants. There has been a debate that illegal immigrants harm the U.S. economy. Indeed, the United States makes it very hard for legal immigrants to obtain U.S. citizenship, so some people that are seeking a better life have no other options rather than come into the country illegally. In order to get your citizenship, you have to go through a lot of paper work that costs a lot of money and time. I believe that legal migrants are boosting the U.S. economy by paying all the taxes and money for the paper work that they are required to go through. At the same time, illegal immigrants make a negative impact on the U.S. economy. The cost of securing the border is very high, so Americans end up spending more money in order to prevent illegal immigration break down. The efforts to stop the large amounts of migrants make the security problem worse by forcing migrant workers to work illegally. By creating the Immigration Reform Bill, the U.S. can improve their economy in many ways. First, increased immigration expands the American workforce and encourages more business start-ups. Second , the policy increases financial productivity by raising the supply of low and high skilled immigrants. While many people will argue that granting citizenship to illegal immigrants is considered breaking the law, sometimes it is cheaper and more

Who Gets The House - 818 Words

Who Gets the House? Georgia is an equitable distribution state. In the event of a divorce, all property acquired during the marriage must be divided fairly and equitably. This does not mean that all assets will be divided equally, and it does not mean that property each party had prior to the marriage is necessarily excluded from equitable division. This includes the house. Things that may be considered property include, but are not limited to: houses businesses bank accounts automobiles jewelry furnishing artwork stocks and bonds pensions electronics boats, ATV s, etc retirement plans In short, everything that you own which either has value or generates income is going to be divided up. Some states, like New York, will even include the value of degrees, licenses, and professional certifications that were earned during the marriage in the property calculations. At present, Georgia does not do this, but it does not mean someone will not try to include them in the settlement. Depending on your career and investment success, one asset that probably ranks among the most valuable is the house. The house is also the most difficult asset to equitably divide. While the courts cannot place a value on memories, people often do. After all, a lifetime of memories is not always easy to part with, even if the memories were not all great. The emotions associated with a house can cause a great divide even when other assets are split amenably. When children areShow MoreRelatedWhat All Things Would You Rent?860 Words   |  4 PagesWhat all things would you rent? You might rent a house? A car? A suit? A boat? Vacation houses on the beach? All of these things could be paid for in full by the time you pay for the rent. For instance, if you have rented a dress for prom for $150 and the next year you decided to buy a dress that looked way better and was made better. The fabric was even better quality and it was $100. You can always look for better prices somewhere else, but I think you should rent-to-own things that you will beRead MorePersuasive Essay On The Java House748 Words   |  3 PagesThe Java House, located on East Washington Street in Iowa City, Iowa is a major study hub for students attending the University of Iowa. The founder, Tara Cronbaugh, opened the first Java House locations in 1994 after taking a trip to The University of California, Berkeley and developing a fascination with coffee house ambience. Cronbaugh admired the relaxing, yet social environment of the coffee houses on Berkeleys campus. She felt she had a mission to bring that same ambience to a place back inRead MoreCompare And Contrast The Haunting Of Hill House And Rose Red1214 Words   |  5 PagesThe Haunting of Hill House vs.Rose Red The story of the Haunting Hill House and Rose Red have some common. The beginning of Haunting Hill House, Dr. Montague’s true passion lies in his study of supernatural phenomena. All of his life he has been searched for a truly Haunting Hill House, His searches leads to him The Haunting of Hill House. Dr. Montague founds some personal papers that has been left behind by the family that built Hill House, It was some paper that was eighty years agoRead MoreThe Haunting Of Hill House Character Analysis1141 Words   |  5 Pagespresent. Fear can get to the best of us at times and can make a person feel small and alone, even though they’re in a group with others facing the same situation. Shirley Jackson the author of The Haunting of Hill House shows this exact situation of fear taking over a person by showing it in the main character, a young woman named Eleanor, who comes from a small town which who was invited to visit the Hill House by a doctor named Dr. Montague to s tudy what really goes on in the house. Throughout theRead MoreThe Yellow Wallpaper, By Charlotte Perkins Gilman1053 Words   |  5 PagesCharlotte Perkins Gilman’s short story â€Å"The Yellow Wallpaper,† what is hoped to be a dream vacation for relaxation becomes a nightmare for the protagonist. This protagonist, who plays the role of narrator, is in the midst of a nervous breakdown who has left her village for recovery. The narrator, along with her husband, lives in a house that they have taken on rent so that she can recover efficiently. During this period, the protagonist passes her time observing the yellow wallpaper and after some timeRead MoreCompare And Contrast Rose Red And Hill House1026 Words   |  5 Pages Hill House The story â€Å"The Haunting of Hill House† written by Shirley Jackson and â€Å"Rose Red† by Steaven King have many similar things that happen. In both the movie and book it talks about a group of people that are psychic that visit a haunted house that has had so many things happen inside. They believe the house is alive and they go inside to see it for themselves. Both houses had a family Crains and the Rimbauers that have died in the house or on the way to the house. In Hill House it mentionsRead MoreI Am A Great First Impression1223 Words   |  5 Pageshave a smile on your face. Nobody wants to buy a house from a girl who looks like somebody just killed her dog.† That was the first bit of advice I was given on my sashay with a salesperson. I painted my smile on in hopes that I could help my salesperson, and mother, sell a house that day while I learned what it took to be a good salesperson. Salespeople are often thought to be manipulators who tell you what you want to hear to and hide truths to get you to buy their product. It’s important to giveRead MoreUnderground Railroad - Original Writing1058 Words   |  5 PagesUnderground Railroad. It is supposed to put you back when slaves had to go to safe houses and not be caught by the bounty hunters. I don t remember who all was on my team but each team had about 10 people, only 3 of us made it. It first started off with a puzzle that you have to put together in order to get an addre ss. It said 108 S. Main St. We get to the house and ring the doorbell, no answer. The house looks vacant so we get out the puzzle and redo it. We ring it one more time and a little girl on herRead MoreA Brief Look at the Underground Railroad1335 Words   |  5 Pagesfugitive slave, causing their escape as an illegal movement. Runaway slaves faced lots of struggles through their escape, they not only encountered the risk of capture from slave owners, they also faced dangers from wild animals. However, there were safe houses called stations, in which would provide safe shelters and food for the needed runaway slaves. With the help from conductors, stations, and the system of Underground Railroad, fugitive slaves had the opportunities to seek freedom of rights somedayRead MoreCreating Up The Equation Of The American Dream1317 Words   |  6 Pagesa home for the first time brings pride of success and independency from the person who has this opportunity. This American dream is somethi ng that parents dream for their children from the time that the child is conceived. Being able to buy a home for the first time is an accomplishment and a dream of a lifetime. However, this dream isn’t cheap and cannot happen in a short amount of time. When a person buys a house there is a lot that goes into it such as knowing about your credit, your budget, and

The Clovis Free Essays

It was the November 1932 when a road crew first discovered a cache of big ancient bones. As soon a word got out in the competitive field of archaeology Edgar B. Howard rushed to the area where the cache of bones was found. We will write a custom essay sample on The Clovis or any similar topic only for you Order Now Howard persuaded the land owners to let him excavate the site for this valuable find. Howard soon launched the field project the following summer of 1933. During the summer matted masses of mammoth bone were found. Also found with the mammoth bone were slender finger long spear points today know as Clovis points. Howard left them in place until researchers showed up to the discovery site. Clovis points chipped from chert, jasper, obsidian and many more brittle stones. The Clovis points base to tip they are shallow grooves called flutes that may have helped the points be put in to spear shafts. Usually four inches long and 1/3 of an inch thick often sleek. After this discovery Howard and many others looked for these points in artifact collections in Siberia the origin of the first Americans. None were found, so perhaps Clovis points are the first American invention. More than 10000 Clovis points have been found have been discovered in 1500 locations in America. Points similar Clovis points have been found as far south as Venezuela. They seem to have been dated 13,500 years ago. Clovis points were made for about 300 to 400 years then disappeared so did the Clovis culture that made them. The Clovis people settled into different ecological zones, the culture split into different groups adapting to their own environment. The Clovis marked a new begging for social, cultural, linguistics diversity that characterized the next 10,000 years. New Mexico contains 6/7 life zones that first attracted the first human beings to stay over 15,000 years ago. These ancient people emigrated across the Bering stretch from Siberia. The Clovis people emigration is believed to follow the now extinct mammoth, bison and early ancestors of horse and camel. When the most recent ice age went north these people seemed to stay in the southwest and adapted to have a greater dependence on plant foods. The Clovis people typically wore animal furs like mammoth and bison. The people wore animal furs because it kept them warm in the ice age. The Clovis people as hunters would travel light just with food and weapons so they can keep up with eh animas they were chasing. How to cite The Clovis, Papers

In order to be a true tragedy Essay Example For Students

In order to be a true tragedy Essay Honore de Balzacs Pere Goriot although being a story filled with sadness and the downfall of people in power can never be defined as a tragedy. There is no doubt that Honore de Balzacs Pere Goriot tells a sad tale, almost to the point of being tragic, but it is no tragedy. Too often are stories with sad endings end up being labeled as tragedies because of nescience. The rules that define a tragedy are extremely specific, and Pere Goriot does not fit enough of them. First of all it is imperative to mention that this book is part of Balzacs Comedie Humaine, or the Human Comedy. The origional intent of this novel was to show the folly of humanity. It is little more than documentation of what people are like. Pere Goriot was never meant to be a tragedy. It is true that there is no one definition of tragedy. The concept has been defined and redefined multiple times over the years by countless literary critics, but there are two descriptions that are held above others. The first and foremost comes from Aristotle. In the fifth century Aristotle became the father of literary criticism by writing his poetics. In them, he wrote the first complete definition of tragedy. For centuries, Aristotles definition of tragedy had been accepted as unalterable fact. Only in the past hundred years have Aristotles ideas been challenged. Arthur Miller is most famous for his re-writing of the definition of tragedy in various essays and plays. It has long been argued which definition is correct, but for the purposes of this argument both will be analysed. Any search for the meaning of a word should begin with the dictionary. The Oxford dictionary describes tragedy as merely, drama of elevated theme and diction and with unhappy ending; sad event, serious a ccident, calamity. Going through each of these components one by one, we will find that Pere Goriot applies to too few of them to be considered a tradegy. In Balzacs writing, there can always be found elevated theme and diction, but those two factors do not make a tragedy by themselves. They may be present in any genre. It is also true that the ending is an unhappy one, but the entire novel is fairly unhappy. Besides, despite Goriots death a the closing of the book being a bit depressing for the reader, Goriot himself is the most delighted hes been throughout the entire novel. In believing that his daughters are with him at his deathbed he is happy, so even though it is not a joyous ending to the story, it is a joyous end for the protagonist. Also, Eugene de Rastignacs show of strength in the last paragraph changes the feeling of the ending. His challenge to the city, Henceforth there is a war between us, is not one derived from pity or mourning. All emotion at the very end is shifted from sadness to a sense of animosity and revenge, so even though majority of the ending is despondant, the reader is left with an entirely different feeling when finished with the novel. Yes, the book does contain sad events, but again, that alone does not make it a tragedy. Sad events are present in every story, or at least every story worth telling. However, the novel is devoid of both serious action and calamity, and is fairly calm all of the way through. So, Pere Goriot barely even has the qualities of this meager dictionary definition. In his poetics, Aristotle explained that in a tragic play the protagonist, or tragic hero, must start off at an elevated status, and through some tragic flaw of his own, must come to a downfall before the end of the story, and most importantly the protagonists fall must arouse pity and fear, where with to accomplish its catharsis. The rising action, climax and denoument are very important in this form of story-telling because the stark contrast of the first half to the second half helps to create the feelings of pity and fear that Aristotle requires. Although the poetics are often thought of as the end-all be-all in defining trage dy, they were written after the last of the great fifth century plays, examples were taken from several plays, but the book was mainly based on Sophocles Oedipus Rex. So, when looking at a piece in another culture and time frame, only the core message can be used to analyse any modern piece. .u03f69c0dd1be9e00e76e57c93130e918 , .u03f69c0dd1be9e00e76e57c93130e918 .postImageUrl , .u03f69c0dd1be9e00e76e57c93130e918 .centered-text-area { min-height: 80px; position: relative; } .u03f69c0dd1be9e00e76e57c93130e918 , .u03f69c0dd1be9e00e76e57c93130e918:hover , .u03f69c0dd1be9e00e76e57c93130e918:visited , .u03f69c0dd1be9e00e76e57c93130e918:active { border:0!important; } .u03f69c0dd1be9e00e76e57c93130e918 .clearfix:after { content: ""; display: table; clear: both; } .u03f69c0dd1be9e00e76e57c93130e918 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u03f69c0dd1be9e00e76e57c93130e918:active , .u03f69c0dd1be9e00e76e57c93130e918:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u03f69c0dd1be9e00e76e57c93130e918 .centered-text-area { width: 100%; position: relative ; } .u03f69c0dd1be9e00e76e57c93130e918 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u03f69c0dd1be9e00e76e57c93130e918 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u03f69c0dd1be9e00e76e57c93130e918 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u03f69c0dd1be9e00e76e57c93130e918:hover .ctaButton { background-color: #34495E!important; } .u03f69c0dd1be9e00e76e57c93130e918 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u03f69c0dd1be9e00e76e57c93130e918 .u03f69c0dd1be9e00e76e57c93130e918-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u03f69c0dd1be9e00e76e57c93130e918:after { content: ""; display: block; clear: both; } READ: Steam Engines EssayThe novel begins at the Maison Vaquer with Goriot at the lowest point in his life, he is physically, mentally, and socially broken. Although it is revealed later in the novel that he was, in the past, wealthy and contented, Aristotles definition dictates that the piece of literature must begin at a high point, not that a man who deals in pasta would ever qualify as nobility. It is also lacking the symmetrical structure that Aristotle desires in plays. In using a retrospective technique Balzac throws off the rhythm and balance. With Pere Goriot starting at Maison Vaquer, the book is devoid of the rising action, and climax of Goriots life.Some have argued that Pere Goriot is indeed tragic because the protagonist possessed the tragic flaw of love. This, however, cannot be true. First of all, the term tragic flaw requires that the thing be a flaw, and love is surely not a flaw. Furthermore, Goriot does not display any signs of pride, avarice, or any other sins that may have lead to his downfall. Without a tragic flaw, he cannot be a tragic hero. Much of Arthur Millers contribution to tragedy can be found in his essay, Tragedy and the Common Man. He states that, As a general ruletragic feeling is evoked in us when we are in the presence of a character who is ready to lay down his life, if need be, to secure one thinghis sense of personal dignity. From Orestes to Hamlet, Medea to Macbeth, the underlying struggles that of the individual attempting to gain his rightful position in his society. Miller also believed, in stark contrast to the dictionary, that tragedy does not have to be linked to pessimism per se, but to optimism. The story s hould not reinforce a hatred of humanity, or its foibles, but instead its final result ought to be the reinforcement of the onlookers brightest opinions of the human animal. Miller believes that the tragedy comes from characters ready to lay down their lives. Goriot did give all that he could give to his daughters, but he did not give them his life, and he did not give them everything; he had kept enough for himself to live on. The loss of his luxuries and dignity may have been the cause of his death, but even if it were, he did not give away his wealth knowing that it would be the end of him. In fact, he gave away everything thinking that in the end his daughters would repay him for his generosity. He goes on further to say that tragic heros sacrifice their lives in order to gain their rightful position in society. Pere Goriots motivation had nothing to do with helping himself. He was quite content with his lot in life before he started giving all of his money away to his daughters . There was no selfish reason for him to do it. He had acted only out of love for his daughters. The novel does not evoke any feelings of love for humanity, nor does it reinforce any positive opinions of humanity. Miller states that tragedy implies more optimism and if so, Pere Goriot is no tragedy. There is no sense of hope in this book, if there ever was the characters have proven to be beyond all hope. Having been shunned from it too many times, Balzac could not have been optimistic on the subject of french high society. So, there we have it. A piece of writing cannot be a tragedy unless it applies to the rules of tragedy. Out of the definitions given by the Oxford dictionary, Aristotle and Arthur Miller, Pere Goriot has applied to none, therefore it is not, and can never be a tragedy.

System Design and Analysis Presentation Essay Example

System Design and Analysis Presentation Essay A Project proposal on An Information System solution for [name of the system] By: [List of Names:Id No] Background [Include a mission statement if available. If no formal mission statement exists, create a proposed mission statement based on what you know about the organization. List organization/business goals, values/objectives/critical success factors. If written material is available from your source, use it with attribution. If none is available, say so and list your best guess at what they would be, based on information you have obtained. If company reports, brochures or websites exist with this information, include those documents in the workbook and simply refer to them. Do not waste time rewriting material that is readily available. Describe the organization type (business, government, non-profit), industry (retail, manufacturing, professional services, etc. ), a description of product and/or services, and customers (internal and external). Provide a brief history, including years in operations. Describe size, by whatever measures are appropriate: total revenues, employees, profits, size relative to industry or competitors, etc. (use estimates if necessary, but identify them as such. Include significant history, growth, decline or reorganization. Compare or contrast with the organization’s industry if relevant. Include management expectations for future changes and/or growth, significant competitive threats and significant opportunities, if any. Discuss potential impact of government regulations and/or economic changes. We will write a custom essay sample on System Design and Analysis Presentation specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on System Design and Analysis Presentation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on System Design and Analysis Presentation specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Characterize employees by experience, skills and attitude if possible. If employee turnover or difficulty in hiring skilled employees is an issue, say so. ). If transactions are involved, describe them by volume, seasonality, complexity, uniformity or whatever other characteristics are appropriate. If you find additional information not already listed that helps to understand the organization, include it. This part has to do with the listings of the major business activities of the organization under question. Include an organization chart. It is not necessary to list names unless key individuals need to be identified. The goal should be to understand the organizations structure and key stakeholders. Note that the organization structure is sometimes considered a private internal document. Diagrams plus supporting text. Provide a high level generalized description of the existing system you are to study. Describe the significant subsystems that are within the scope of your study, their inter-relationships, dependencies, and interfaces to each other and to the environment. This diagram will be reviewed to ensure the scope of your study is not too broad. And, the particular problems identified so that the new system that you are thinking of can handle] Chapter Two The Existing System Describe the project briefly, including the scope and the expected outcome. How many people/workstations would access the system? How many might be accessing it concurrently? List the business objectives (the business reasons for doing the project). For each objective, explain the following: Describe the objective. Is this a new or existing objective? If new, does it enhance any existing objectives? Support new ones? Does it replace or contradict any previous objectives? Explain how. Does it add any value, business or other, such as improved service; cost reduction, improved data access? Explain. Why does this project need to be addressed at this time? What other projects, if any, are dependent upon the completion of this one? Chapter Three The Proposed Solution Describe potential solutions, if any were discussed. What business functionality was discussed, but excluded from this project? What client resources will be available for analysis and design? What are the time constraints—include earliest possible start date, required completion date, business cycles that affect testing, training, or implementation? (Optional) List any known technology constraints. Recommended Resources: Suggest one or two people to represent your department in the preliminary planning phase of this project. The preliminary planning team should include a high-level representative (project sponsor) and one or more people who actually use the processes included in this project. Rough Cost Estimate: Estimate the (actual) size of the project, in light of manpower and time. Based on the size of the project, estimate the minimum and maximum cost of the project. Note: Project scheduling tools (as in Microsoft Project or System Architect) could be used if available. Group members will work on requirements determination; phase II of the project, once the proposal is approved by the instructor. Submitted to: The Department of Applied Computer Science City University College December 2010

Summary 2 Example

Summary 2 Example Summary 2 – Coursework Example English Summary: Nativism & KKK Racial and religious prejudice and anti-Semantic propaganda characterized America in the 1920s.Newspapers and pamphlets distributed across schools and the public fueled the itinerary of supporters of the anti-immigration movement. The Sacco-Vanzetti Case, involving two Italian immigrants, aroused considerable deliberation among the American populace, and the world at large. The prosecution settled on the extremism of the two anarchists, Nicola Sacco and Bartolemeo Vanzetti. Conservatives were against liberals, socialists, and radical groups from Europe who protested against the electrocution of the anarchists. Although it was later substantiated through ballistics reports that Sacco was guilty, the prejudgment surrounding the case was palpable. The symbolic importance of the case exposed the nature of the rotten American society. The Ku Klux Klan (KKK), with a membership base of around five million, had a nativist, white-supremacist philosophy that fur thered the tension experienced in 1920’s America. A profit-making scheme by two Atlanta entrepreneurs supported the activities of the KKK group through the provision of the required regalia. The group proposed Americanism, meaning that there was a widespread disregard for Blacks, Catholics, aliens, and even women. Their agenda to restore the nation’s lost limpidness appealed to the wider populace in several ways, although they were led by unethical and distrustful leaders whose sole aim was to make money. Their use of guerilla tactics such as threats and lynchings spread far to the masses and the political scene. On March 1925, KKK collapsed unexpectedly, especially after details of their political incorrectness emerged. Its activities were suppressed till the 1950s during the civil-rights activism period when it reemerged.

A comparison of two media articles Essay Example for Free

A comparison of two media articles Essay ? The Daily Express and The Independent write about the same event, England’s 2-0 victory over Greece in one of England’s world cup qualifier matches. It is obvious from looking at the articles that they are set out and written differently, this is because of their target audiences. The Independent is a more formal newspaper in A2 size, aimed at the more educated person. It is generally read by people in the social groups of A, B and C1, this includes people such as doctors, policemen and other such skilled workers. The Daily Express however is a much less formal newspaper, in A3 size, its target audience are people who are generally less educated and belong in the social groups of C1 and C2, people like builders, receptionists and other unskilled workers. The Daily Express’ article dominates the entire back page with very little else but a small sub article and some small adverts, the Daily Express sets it out in this way to attract its readers to the paper and article, it is bold and stands out. The Independent is different in this as the article takes up roughly half of the page, with enough room to have another article on the same page this is because of its much larger page. The Independent does not use big bold headlines or make it to try and attract the reader into the story; instead they set the article out in a more professional form making it look elegant and neat. This is done as The Independents readers do not want to be enticed into reading an article just because it looks attractive and stands out, they will read what is of interest to them and for content of the story. The Daily Express however uses the bold headlines and dominating layout to attract it’s readers into the article and paper. The Daily Express includes two pictures in its article, one for the main article of the match and the other one shows the gossip of the match. The Daily Star does this as their readers like pictures to attract them to the story and also like to read about the gossip as well, in this case the bottles being thrown at David Beckham’s head. The picture for the main article that the Daily Star chooses to show is that of David Beckham celebrating his goal, however they have blocked everything else out of the picture and just have David shown with a bold black outline. The picture is laid out across the page in an untidy fashion making it bolder and more attracting to its reader. This is done as the readers of the paper recognise David as a big celebrity and so want to read what is said about him. The Independent however is very different it has only one picture; it dominates the article but is set out in a square as a neat part of the article. The picture is the same as Daily stars however it is much broader as it shows more than just David Beckham; it is left showing us the stadium and the crowd’s celebrations. The chooses to do this as its readers prefer a much more in depth view as to what has happened when reading their articles, with this they can see the sort of atmosphere there would have been in the Stadium. The Daily Express uses a type of language typical of most tabloid newspapers, but not usually seen in broadsheet newspapers; puns, a play on words. The Daily Express uses pun in the headline of its article which focuses solely on David Beckham. The headline is â€Å"Haircules†, deriving from the ancient Greek God of Hercules, a mighty, strong warrior. The Daily Express has done this as it shows David Beckham as the mighty warrior of the football match. The beginning part â€Å"Her†, has been altered to â€Å"Hair† to apply more to David Beckham and his famous, forever changing hair cut. The Daily Express uses war imagery; the writer uses words, phrases and sentences which compare the football match to a bloody battle or war. The sub header is a great example of this war imagery language with the phrase â€Å"cool under fire†. We would more often than not associate this sort of term with a soldier who had kept his cool whilst being shot at, however in this case it has been changed to describe an aspect of the football match. Also, â€Å"missiles†, â€Å"victory† and â€Å"stoop to conquer† are more war imagery terms which the writer has used to elevate the match and make it seem more exciting. The Independent has not used war imagery as this is a very convincing language, the paper would much rather its readers made up their own minds rather than have them made for them. Sentence Length, sentence structure and sentence variety are another three things which sets these two articles apart. Whereas the Daily Express uses very simple, basic, short sentence structures The Independent uses longer more complex sentence structures which appeal more to its readers. The Daily express does not break down its sentences with punctuation, punctuation is very basic in this article for example, take the opening sentence of each, â€Å"Skipper David Beckham provided the perfect answer to the Greek thugs who targeted him last night with missiles as he curled in the free kick which put the seal on victory in Athens and kept England’s world cup hopes alive†, not a single comma is used to break down that very large sentence. ‘†Bring on the Germans† was the cry from the sunburned, shaven-headed masses in the northern arc of the Spiro Louis Stadium last night and there would not have been a single man in the England dressing room who would disagree’, in this the Independents the sentence is broken down by a quote and comma. Both of the articles input interviews from David Beckham; they are very similar but The Independents comments contain better vocabulary as to appeal more to its readers. The Independent inputs phrases such as â€Å"the importance of maintaining our discipline†, so that the comments appear more intellectual and appeal more to its readers. The Daily Express however writes this comment as â€Å"It was important we kept our discipline†, keeping the phrase more simple, so that it’s less sophisticated readers are not put off by complex language. The independent also contains much more dialogue than the Daily Express, this is because the Independent would like to get across as many view points as possible on the match, so that it’s readers can think for themselves and come to their own decision on the what kind of match the game was. In conclusion both of the articles are effective for their different readers. The Daily Express writes more basically and writes more about gossip and facts to appeal to its lesser educated readers. With bold headlines and the picture of David Beckham the paper is going to sell as it attracts its readers. The Independent is very different, it is much more factual, it’s more educated readers are less interested in the gossip and would rather read the facts. The article contains a lot of dialogue and refrains from using war imagery, presenting different view points enabling the reader to make their own decision on the match. A comparison of two media articles. (2017, Aug 04).

Health care marketing Essay Example | Topics and Well Written Essays - 250 words - 12

Health care marketing - Essay Example only use products that appeal to me because of their quality, durability, and features that I value or I need rather than those that others value or need. The most popular mode of data collection in marketing is questionnaire. Using questionnaire as a means of data collection provides the researchers with the opportunity to collect data from the research participants without having to personally interact with every research participant individually, and collect the information, because interviewing is a very time consuming process and is governed by different kinds of biases. On the other hand, questionnaires can be easily filled by the research participants, particularly when they are brief and the statements are short and clear in their meaning. In marketing research, researchers can use a variety of questionnaires; audiences may be motivated to send answers to a particular email address in a lucky draw scheme advertised on television or the marketers can collect data by asking customers to fill questionnaires on

What are the consequences of a state break-up in the Arabian Gulf from Essay - 1

What are the consequences of a state break-up in the Arabian Gulf from USA prospuctive - Essay Example A joined military is yet another objective that has a dominant place in GCC’s agenda and has thus strengthened the Arabian Gulf. The nature of GCC changed however since US invasion of Iraq in 2003 and its objective became more economy-oriented rather than providing security to civilians. Since disputes happen among any two bodies obeying nature of superiority and thus conflicts have risen often in the Council meetings. Saudi Arabia is the largest country in GCC and holds a spiritual importance for Muslims all over the world. It has long term disputes with UAE and Qatar; disputes which have now multiplied with the rise of Muslim Brotherhood in Egypt and ISIS and ISIL in the Arabian Peninsula. High point arrived when Qatar was ejected from the GCC (Critchlow 2014). The council was created to maintain harmony, but it had failed to do so thus providing opportunity to the U.S to interfere in state matters and provide opportunities to the countries to adopt the methods proposed by American visionaries and government. The United States has always encouraged Gulf countries to act collectively and enforce security measures against Qaeda-affiliated military groups acting in Syria. This is in favor of their military plans against terrorism in the Arab world. The GCC’s plan to eject Qatar has met disapproval as Qatar houses the Al Udeid Air Base and Combined Air and Space Operations Center that aided US during wars in Iraq and Afghanistan (Saab 2014). United States has strong alliance with Saudi Arabia but it needs to develop a new level of cooperation as both have different values and priorities but common interests (Cordesman 2014). Hence the Gulf countries and the United States of America both need to avoid state-breakup in the Arabian Gulf du e to their own different reasons. The U.S has to support GCC in order to maintain security and eliminate Islamic State of Iraq (ISIS) which poses a threat to its national and international security.

Old Testement Summaries Essay Example for Free

Old Testement Summaries Essay Isaiah The book of Isaiah is of the Prophetic genre. The basic theme of this book is found in Isaiah’s name: â€Å"Salvation Is of the Lord,† Isaiah was one of the greatest prophets of the Bible. Isaiah Prophesized that the messiah would be born in Bethlehem by a virgin. Isaiah was called the â€Å"evangelical prophet† because of his clear and detailed messianic prophecies. Isaiah spoke condemnation on the men in Judah because of their sins. In Isaiah God granted Hezekiah a fifteen-year extension of his life. Isaiah prophesized that Babylon would be judged and destroyed and God’s people would be released from captivity. The last chapters of Isaiah speak on peace, prosperity, and how justice would prevail. It also speaks on how God will make all things new. Proverbs The genre of Proverbs is wisdom. Proverbs describes the importance of living wisely and in the fear of the lord as opposed to following the seduction path of evil. Proverbs basically is a book of knowledge and understanding of life. The purpose of Proverbs is for gaining wisdom and directions, for receiving instructions on doing what’s right and just and fair. Proverbs tells us that the fear of the Lord is the beginning of knowledge. It also tells us to trust in the lord with all our hearts, and lean not on our own understanding; in all our ways acknowledge him, and he shall direct our path. Exodus The genre of Exodus is law. The theme of this book is that God reveals himself to his people and delivers them from slavery in Egypt to establish a covenant with them in the desert. This was done through Moses by the power of God through plagues. In Exodus reveals his name, his attributes, is redemption, his law and how he is to be worshiped. God departed the red sea allowing Israel to cross. The Egyptians followed and was destroyed in the red sea after God closed the sea. Judges The book of Judges is a narrative genre. The theme is in danger of losing the Promised Land; the Israelites are delivered again and again by God through leaders known as â€Å"judges.† The Israelites failed due to a lack of faith in God and a lack of obedience to him. In Judges God spoke to Moses from the burning bush, and promised to deliver the Israelites from enslavement. Sampson was destroyed due to his disobedience and due to his revealing his secret to Delilah. Daniel The genre of this book is Prophecy. The theme of Daniel is that God is sovereign over all kingdoms on earth. Daniel was one of the Prophets that found favor with God because of his faith, obedience and is belief in God. Daniel being a man of God was able to interpret the King’s dreams and visions. Shadrach, Meshach, and Abed-Nego refused to serve Nebuchadnezzar’s Gods and were thrown into the burning fiery furnace. but because of their faith in the Most High God was protected from the burning fiery furnish. Daniel was thrown into the Lion’s Den because he was worshipping God three times a day but because of his Faith in God, God closed the Lion’s mouth and Daniel used them as pillows.

The Discovery Of The Electron :: essays research papers

The Discovery Of The Electron   Ã‚  Ã‚  Ã‚  Ã‚  The electron was discovered in 1895 by J.J. Thomson in the form of cathode rays, and was the first elementary particle to be identified. The electron is the lightest known particle which possesses an electric charge. Its rest mass is Me 9.1 x 10 -28 g, about 1/1836 of the mass of the proton or neutron.   Ã‚  Ã‚  Ã‚  Ã‚  The charge of the electron is -e = -4.8 x 10^-10 esu

Origin of life Essay

In the summary given, theory of life is said to have risen from the primitive earth’s atmosphere. The atmosphere of the early earth is said to have many carbon dioxides but no oxygen. These carbon dioxides will act as reactants in order to create much more complex organic substances such as proteins, carbohydrates lipids, phospholipids, and nucleotides. The said substances are well known as the building blocks of life. This is the evidence that supports their claim that life originated from the gases present in the early earth’s atmosphere. Also to support their claims, an experiment during the early 1950’s would confirm that it is true that simple carbon based compounds can naturally be created under the environment of the primitive earth. In other readings, the early life is said to have also talks about the building blocks of life. The Panspermia theory proposed that these building blocks of life would have originated outside of the earth. These building blocks or the ‘seed of life’ might be scattered around the galaxy or even the universe. Also the same as the summary in piecing it together, the panspermia theory suggests that whenever conditions are met, the building blocks of life will grow and develop. The only downfall of the theory is that, since the building blocks of life came from outside the earth, then there is a great possibility that other life may form from outside of the earth. Evidence of this theory is that, a certain bacteria were discovered in the earth’s upper atmosphere. What’s interesting with the discovery is that the bacteria were similar to the bacteria found in the earth. The bacteria might brought by the space crafts that left the earth. But still, there is a probability that the bacteria would have evolved from outside of the earth. Unfortunately, this theory is lacking in evidence. Some scientists are still on the verge of research in order to prove that their claims were right (Backman, 2007). The summary has a basis about its claims of the origin of life. But problems arise. The origin of the earth is still not established very well. It is said in the summary that substances from the early earth will evolve but the existence of the early earth is not yet been proved. Both the theories lack evidence to support claims of the origin of life.

Many MNEs may want to start operations in some foreign country Essay

Establishment mode means that the MNE starts its operations from scratch in the foreign country usually through a wholly owned subsidiary where as in entry mode; this can be accomplished by a subsidiary or through partnership with a local party which involves shared ownership. In this study the authors examine the effect of same variables on both these choices available to a company. They do it through a series of hypotheses. The first hypothesis measures the positive effect of greater institutional advancement on the choice that the company makes. Institutional advancement is defined in the study as pertaining to changes in formal institutions over a period of time. It is argued that regulatory forces are likely to be a big influence on a decision that an MNE makes with regard to its establishment or entry choice. Regulatory forces or rather Regulative forces as described in the study are not limited to laws and regulations only but also include political and other social factors. The authors conclude that institutional advancement has a positive effect on the choice to establish a subsidiary with shared ownership. The second hypothesis postulated by the authors’ measures the moderating effect of institutional advancement on the tendency of a technologically intense firm to either go for establishment mode or entry mode. It is argued that firms which are technology intense should go for establishment mode because their competitive advantages are embedded in their labor force skills and organizational practices so it is more efficient for them to start from scratch. They should hire and train the local labor force. Furthermore in case of a joint venture or share ownership of the subsidiary, protecting the intellectual rights can be an issue. Protection of such rights is dependent on the judicial system. In transition economics where the judiciary is corrupt and intellectual property rights are not respected, an MNE would be reluctant to transfer its technology. Therefore authors conclude that firm with advanced proprietary technology are likely to prefer establishment mode but level of institutional advancement has a positive moderating effect on such a firm going for entry mode. The third hypothesis measures the moderating effect of institutional advancement on a multidomestic MNE to either go for establishment of entry mode. Multidomestic firms are defined as those which pursue multidomestic strategy and want to establish a sustainable local market presence. For such MNEs acquiring a local company is a more attractive option because such acquisition can provide them with local brands, market knowledge, distribution channels and network relationships with the host country’s other businesses and government. How the restructuring and realignment of the acquired entity can be very challenging. The firms in the host country are likely to be following a different paradigm. But on the other hand if an MNE goes for shared ownership or entry mode, it can accomplish more without facing these difficulties. It is argues that a multidomestic MNE requires lesser control on the subsidiary. If this is so then subsidiaries in the host country can have considerable freedom and operate on their own fully leveraging their local expertise.Hence it is concluded institutional advancement has a positive moderating effect on a multidomestic MNE to go for entry mode. Finally the authors have used an international survey to gather the data to support their findings. The survey consists of a questionnaire with 33 open and close ended questions. Furthermore the MNE’s latest establishment mode choice or entry mode choice has been taken as the dependent variable. Critique This study is no doubt a valuable asset for managers and students alike in studying the behavior of MNEs in making their choices when it comes to Foreign Direct Investment but nevertheless it has a few shortcomings and weaknesses. But the biggest shortcoming of this study is the scope. The authors have primarily taken a sample of European MNEs. And the so called economies in transition are basically east European countries which were once under the iron curtain. Firstly we need to consider the fact that Europeans MNEs may be very different from Japanese or American MNEs and so forth. The establishment or entry mode choice for Japanese firms may be dependent on or moderated by variables other than the ones discussed here. Similarly an MNE whether European or Japanese may decide to invest in some country in Central Asia or North Africa or even South Asia. The market conditions in these countries are very different from those of the transition economies discussed by the authors. This means that the findings in this study are not universally applicable. Nevertheless it is a valuable addition to our knowledge regarding MNE behavior in making Foreign Direct Investment decisions. But for any researcher trying to consult this study, it is very important to keep the above mentioned limitations in mind.

Linguistic and Metaphorical Synesthesia

Linguistic and Metaphorical Synesthesia Definition In semantics,  cognitive linguistics, and literary studies, synesthesia is  a metaphorical process by which one sense modality is described or characterized in terms of another, such as a bright sound or a quiet color. Adjective: synesthetic or synaesthetic. Also known as linguistic synesthesia and metaphorical synesthesia. This literary and linguistic sense of the term is derived from the neurological  phenomenon of synesthesia, which has been described as any abnormal extra sensation, often occurring across sense modality boundaries (Oxford Handbook of Synesthesia, 2013). As Kevin Dann says in Bright Colors Falsely Seen (1998), Synaesthetic perception, which is forever inventing the world anew, militates against conventionalism. EtymologyFrom the Greek, perceive together Examples and Observations An expression such as warm color is a classic example of a synesthetic expression. It involves the mapping from the tactile sense referred to by the adjective warm onto the visual referred to by the noun color. On the other hand, warm breeze is not a synesthetic expression, because both warm and breeze refer to the tactile sense, and there is no sensory mismatch in this expression as one sees in warm color.(Yoshikata Shibuya et al., Understanding Synesthetic Expressions: Vision and Olfaction With the PhysiologicalPsychological Model. Speaking of Colors and Odors, ed. by Martina Plà ¼macher and Peter Holz. John Benjamins, 2007)I am hearing the shape of the rainTake the shape of the tent  . . ..(James Dickey, opening lines of The Mountain Tent)Nabokovs Colored Alphabet[T]he color sensation seems to be produced by the very act of my orally forming a given letter while I imagine its outline. The long a of the English alphabet . . . has for me the tint of weathered wood, but a French a   evokes polished ebony. This black group [of letters] also includes hard g (vulcanized rubber) and r  (a sooty rag being ripped). Oatmeal n, noodle-limp l, and the ivory-backed hand mirror of an o,  take care of the whites. . . . Passing on to the blue group there is  steely x, thundercloud z, and huckleberry h. Since a subtle interaction exists between sound and shape, I see q as browner than k, while s is not the light blue of c, but a curious mixture of azure and mother pearl. . . .My wife has this gift of seeing letters in color, too, but her colors are completely different.(Vladimir Nabokov, Speak Memory: An Autobiography Revisited, 1966) I see a sound. KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK. It looks like KKKKKKKKKKKKKKKKKKKKKKKKKKKKK. It looks like gravity ripping. It looks like the jets on a spaceship.I catch the sound and it takes me into the cold.(Emily Raboteau, The Professors Daughter. Henry Holt, 2005)James Joyces Use of SynesthesiaStephen stared at nothing in particular. He could hear, of course, all kinds of words  changing colour like those crabs  about Ringsend in the morning burrowing quickly into all colours of different sorts of the same sand where they had a home somewhere beneath or seemed to.(James Joyce,  Ulysses, 1922)Dylan Thomass Use of  SynesthesiaI hear the bouncing hillsGrow larked and greener at berry brownFall and the dew larks singTaller this thunderclap spring, and howMore spanned with angles rideThe mansouled fiery islands! Oh,Holier then their eyes,And my shining men no more aloneAs I sail out to die.(Dylan Thomas, final verse of Poem on His Birthday)Clear Sounding and Loud ColorsMeaning may be transferred from one sensory faculty to another (synesthesia), as when we apply clear, with principal reference to sight, to hearing, as in clear-sounding. Loud is transferred from hearing to sight when we speak of loud colors. Sweet, with primary reference to taste, may be extended to hearing (sweet music), smell (The rose smells sweet), and to all senses at once (a sweet person). Sharp may be transferred from feeling to taste, and so may smooth. Warm may shift its usual reference from feeling to sight, as in warm colors, and along with cold may refer in a general way to all senses, as in a warm (cold) welcome.(John Algeo and Thomas Pyles, The Origins and Development of the English Language, 5th ed. Thompson, 2005) Synesthetic Metaphors- Many of the metaphors we use every day are synesthetic, describing one sensory experience with vocabulary that belongs to another. Silence is sweet, facial expressions are sour. Sexually attractive people are hot; sexually unattractive people leave us cold. A salesmans patter is smooth; a day at the office is rough. Sneezes are bright; coughs are dark. Along with pattern recognition, synesthesia may be one of the neurological building blocks of metaphor.(James Geary, I Is an Other: The Secret Life of Metaphor and How It Shapes the Way We See. HarperCollins, 2011)- Synesthetic metaphors are very common. For instance, colors are subdivided into warm and cold colors or provided with acoustic and tactile qualities, such as in the following expressions: loud red, soft blue, heavy dark green, etc.(Martina Plà ¼macher, Color Perception, Color Description, and Metaphor.  Speaking of Colors and Odors. John Benjamins, 2007)

Sopyonje analysis Essay Example | Topics and Well Written Essays - 750 words

Sopyonje analysis - Essay Example Cultural symbolism of Pansori Bowyer (151) argues that the use of the p'ansori yields metaphoric outcomes. It has for two decades bolstered the level of admiration of the genre among the society’s youth, and created a desirable avenue through which traditional cultural beliefs and practices can be passed on to various population segments whose behavior is under threat from foreign cultures. P'ansori can be traced to the Jeolla region of southwestern Korea, where the director grew up. The use of "Sopyonje" as the title of the film refers to the western genre of p'ansori, which is believed to be secondary to the original Korean one. The film’s setting is misleadingly plain (Bowyer (151). Adopted from a short story text by Lee Chung-joon, Yu-bong is a key architect of p'ansori who moves away with his two children, daughter Song-hwa and son Dong-ho who are pansori, and drummer apprentices. The three characters travel across the rural areas in an attempt to perform and nurtu re their skills while showing a determination to preserve the key values of pansori. At this point, the film deviates from a typical American culture of open approach to and assimilation of foreign cultures to one of self-preservation. The characters look for an excellent environment where they can relocate their closest kin, their history, and their original pansori or masculinity. These are typical cases of a community that is keen on engaging in the quest for cultural preservation at any cost. Bowyer points out that the film features a relentless Korean population that seeks to widen the opportunities for not only playing p'ansori, but retaining its original form and value (151). In light of the inevitable cultural influences that would follow, p'ansori essentially embodies a socially appealing struggle to preserve the vital "Koreanness" in an environment where modernity threatened to erode the basic values that define the culture. Yu-bong and his pansori team’s journey in a quest to retain the Korean culture outside of their native homes or Korean cities were basically driven by feelings of Han. Han is a Korean cultural feeling that one harbors when he or she cannot or is prohibited from showing feelings of discrimination, alienation, or abuse because one is a victim of power imbalance. Yu-bong’s team manage to slip away from their native homes, and carefully choses the traditional cultural environment in the countryside to correct the cultural imbalance caused by the influx of Japanese and American norms. Quest for women’s voice Apart from struggling to reclaim the Korean culture which is at threat of Western civilization, Bowyer (151) points out that Im clearly defines the role of women in the modern Korean society and clearly adds to the quest for the dignity of the gender following many centuries of female abuse in the hands of South Korean men. Through the symbolic use of Song-hwa character, â€Å"Seopyeonje† has for the pa st two decades attracted tens of millions of viewers in the country and beyond (Bowyer 151). The current impressive achievement of women in the country’s leadership can partly be attributed to the soft, effective language that Im uses in the film to appeal to all segments of the society to support women causes. Conclusion Generally,

Ecosystem services Essay Example | Topics and Well Written Essays - 250 words

Ecosystem services - Essay Example It is difficult when it comes to valuation and maintenance biodiversity conservation. There are several reasons given as to the reason for the biodiversity conservation support, biodiversity elements are resources of great value to human beings so the choice of its conversation is ethical (Wilson, 1992). Human beings should play a crucial role in conserving and should respect the ecological system since they are part of it. Biodiversity can be classified as ethical, intrinsic and aesthetic ways. Biodiversity is intertwined to ecosystem in that they both coexist, biodiversity exits due to ecosystem services. Ecosystems systems have significantly progressed in the recent decades. This is through communication tools in the 1970’s that explained the nature’s dependence on nature, it has incorporated economic dimensions and it provides assistance in the decision making due to implementing conservation policies which are effective for the sustainable development and human support wellbeing. UNEP’s Millennium Assessment of the Ecosystem (MA) which was in 2005 marked a critical milestone in the development of concepts of the services of the ecosystem according to scientists. In conclusion, damaging the natural environment has seriously threatened its ability to provision of vital services and goods. We must manage our environment to conserve the ecosystem services around

NATIONAL LIBERATION, INTERNAL STRIFE AND INTERNATIONAL MACHINERY Essay

NATIONAL LIBERATION, INTERNAL STRIFE AND INTERNATIONAL MACHINERY - Essay Example The oil industry went ahead to create an industrial proletariat, but the numbers remained quite low in the capital-intensive industry. When oil workers made demands on their flushed proprietor, they did not earn any redress. The foreign management recycled prejudices that did not respond to the workers aspirations. W. T. Wallace, who was the vice president of Venezuela Gulf at that time, felt that taking care of these workers did not matter much, and there was no need for listening to their demands. In the 1950s, the country’s oil production doubled. Between 1948 and 1957, the oil industry managed to earn the government $7 billion in terms of revenues (Prashad 177). This amount was the highest compared to the previous public revenues ever since the country became colonized by Spain. This money gained from revenues and the enormous capital from foreign investment flooded the country. It was used in the construction boom at the Caracas city. Freeways circled the valley, enclosing European-style apartment buildings and enormous shopping arcades which included the world’s most profitable branch of Roebuck and Sears (Prashad 178). Between 1952 to1958, Venezuela’s dictator Marcos Perez used the revenues gained from the oil industry for reconstructing urban Venezuela. The rich created a paradise Caracas valley while an enormous migration began to settle on the hillsides. These were not oil workers, which in most cases lived in company housing near the oil field to the west of the country. The migrants came in response to the great social upheaval in Venezuela, caused in large part by the rapid economic growth which resulted from the steady growth in oil profits. The country experienced an enormous increase in its gross national product that hit 95 percent, and this was a great boost for the construction trade and the service industry for the wealthy (Prashad 178). From 1950 to 1965, the country experienced an

Organizational studies Essay Example for Free

Organizational studies Essay The Functional -Structural Approach has dominated organizational studies. Describe and discuss the paradigm fully and assess the challenge posed to it by Postmodernism. Introduction Functional approach Is considered the second very essential paradigm In psychology. Functional structural approach in psychology deals with cognitive processes that Incorporate consciousness (Burrell and Gareth, 41). William James the father of functional approach came up to this paradigm from a viewpoint that functional approach in psychology is very important biological function. He also postulated that sychologists ought to understand the functions related to cognition so as to comprehend how mental processes in humans operate. Organizational studies is the study that Involves examining how individuals build organizational processes, structures, and practices, moreover, it studies how these phenomenon in turn shape social Interactions and creates organizations that impacts individuals (Knights, and Glenn, 252). Remarkably, organizational studies incorporate diverse areas that consider varied features of the organization. Arguably, cognitive oriented psychologists often describe human behavioral activities rom the perspective of mental constructs; they argue that classical conditioning as a means of behavior change is due the construction of associations within the individuals cognition. Postmodernism in philosophy is a movement that is very precarious of the Introductory assumptions and the propensity of western philosophy. Generally, postmodernism emphasizes the significance of personalization, power relationships and discourse in construction of the world views and truth (Alvesson, 5). It can be described as a set of strategic. critical, and rhetorical activities incorporating the use f concepts that Include trace, repetition and hyper reality to subvert other concepts such as Identity epistemic certainty, unlvoclty of meaning and historical progress. Following the present dominance of functional structural approach in organizational studies currently. this paper will present how functional structural approach has dominated organizational studies. Moreover, it will discuss this paradigm fully and further assess the challenge posed to It by postmodernism. Functional Structural Approach As a structural tneory, Tunctlonal structural approacn vlews tne organlzatlon In tne ociety being more important than any other individual within the society. Arguably, functional structural approach is a top down concept; individuals in the long run become products of societal influences as they become socialized by the institutions around them that include media, religion, family, and education. Functional approach is very important in the study of organizational studies because it offers a perspective of viewing the society as a set of interconnected parts that in the long run function as a whole. It is therefore of great importance to acknowledge he importance of functional structural approach in the study of organizational studies. Other than explaining the cognitive operations of human beings, the functional structural approach offers a platform of understanding the relationships that exist between these parts in the society hence contributing towards the maintenance of society. Through the notion of structural functionalism approach, the use of cognitive analogy in the tradition of Spencer, Comte and Durkheim has greatly influenced upon sociological thought (Burrell and Gareth, 43). By deriving upon the concepts of interrelationships between parts, holism, functions and needs the biological equivalence has been constructed in varied was to develop a social science perspective firmly linked to the sociology of regulation. Following the functional structural approach, the study of organizational studies have simplified in that functionalist believe that sociological matters should be approach from a perspective of scientific facts, a concept otherwise known positivism. According to the father of positivism Anguste Comte, functionalism should be based n primary facts and objectively weighed hence making it possible to note issues in the society that impact individuals hence providing a framework for innovation in law and implementing new legislation (Siebert, 36). The functional structural approach has been established to be of great significance in the study of organizational studies in that, by adopting the use of methodology in natural science and focusing on direct observable social facts, one is able to understand how parts that exist in the society function, hence the organizational behavior, organizational culture, organizational psychology, and organizational heory. Functional structural approach in sociology stresses the significance of the existing interdependence among various patterns and institutions within a social setting for its long term subsistence. According to †°mile Durkheim, functionalism is essential in understanding the utility of cultural and social traits, because it enlightens its contribution to the maneuvering of the overall system. Functionalism is therefore of great importance to the study of social behavior, organizational culture, organizational psychology, and organizational theory, because It OTTers a platTorm 0T crltlcally revlewlng tne reasons Denlna ce rtaln Denavlor patterns based on cognitive analysis. Arguably, functional approach is very significant in the study of attitudes (Herbert, 10). Understanding attitudes is very important to organizational studies. From a psychological point of view, the reasons behind changing attitudes are derived from the functions they accomplish to the individual specifically incorporating value expression, ego defense and knowledge. It is therefore very important to note the dominance of functional approach not only to the study of patterns in the society but lso to the changing attitudes from a cognitive perspective. In the recent years, organizational studies have been established to be increasingly important in social scientific investigation. Based on the number of research studies related to functional structural approach, it is important to note that organizational studies have claimed a better part of the functional approach (Crowther and Green, 50). Most research these days seeks a functional explanation of organizational studies, thus a societal functioning. What is the future of functional approach in organizational studies? Despite the opposition encountered by scientifically oriented organizational studies from some British organization researchers, their support on qualitative studies failed to yield credible knowledge. Their qualitative studies on organizational studies were not incorporated in the literature of organization studies because it produced no generalized knowledge. Following the failure of qualitative studies from these researchers, there has been a great increase in the number of researchers that incorporate the use of functional approach when researching issues that relate to rganizational studies. Majority of these researchers are oriented to the functional structural approach. Remarkably, the functional paradigm in psychology have hampered the rapid development of organizational studies, this will benefit the future due to the increased use of cognitive perspectives to in understanding patterns and structures in the society. Arguably, organizational studies will always provide knowledge about the performance within a society to the succeeding generations by incorporating and applying the use of functional approach hence making progress in social science. According to Hawthorne studies, functional approach has been helpful and dominant in studying and analyzing the behavior patterns among employees (Burrell and Gareth, 131). The conclusion made from these studies emerged based on conceptual scheme explanation of employee complaint which was determined drawing explanations from the functional approach. It is important to note that functional approach has dominated research pertaining to industrial problems, the interface which occurs due to the changes in the physical environment and the equilibrium established in such settings . Remarkably, theoretical views have changed overtime, nese views nave Decome more certain ana amDlvalent. I nese views nave Deen integrated to become more determinists, functionalists, more generalizing, and more organizationally rational. It is acknowledgeable that the functional approach has played a huge role towards explaining organizational studies. The challenge posed to Functional-structural approach by Postmodernism Despite the success and dominance of structural functional approach, postmodernism poses a great challenge to its subsistence and persistence. According to the post modernists, their theory is critical on the claims about bjectivity. The idea of grand theory is viewed by the postmodernists as skeptical and is viewed as unwarranted at its very least. This critique posed by the postmodernists to the structural functional approach has hindered the prosperity of this approach in the present times. Despite the importance of structural functional approach to organizational studies, postmodernism presents the dangers that the grand theory can pose, when not viewed as limited perspective when analyzing the society (Kilduff and Mihaela, 94). To some extent, the functional approach is not applicable in the postmodern society ecause norms and family structure within the society have incredibly changed overtime (Lord, 509), the changes realized in the postmodern times can be attributed as a move towards the idea of a new explanation of organizational studies. From this perspective, the use of functional approach is not useful anymore since it does not apply to postmodern society. The functional approach has been highly criticized for being more of teleological. It is has been viewed to be reverse the cause and effect order. Functional structural theory has faced a lot of criticisms from other social theories articularly the postmodernists. The most prevalent criticism faced by the social structural function from the postmodernists and other sociological notions, is the fact that most of these notions particularly the postmodern theory criticize the structural functional theory on the grounds that the concept systems of this theory offers too much unnecessary weight to consensus and integration, hence neglecting the concept of interdependence and conflict. In this theory, Parsons gave no satisfactory explanation as to how actors exercise their agency in antagonism to inculcation and socialization of the accepted norms. Generally, the structural functional theory does not offer a credible explanation as to why individuals accept or choose some values and norms within the society. From a postmodernist approach, the prominence of structural functional approach is heading to its end. This is based on the view that feminism is on a high rise and has launched critics on the functionalism theory. Considering that the functional approach did not incorporate the suppression of women in the society and the family, feminism and the post-modernist are at high opposition to the existence of this theory. Desplte tne Tact tnat Parsons aescrlDea sltuatlons tnat lead to tne rlse 0T women state of affairs and that some feminists agree that he provided accurate information concerning these situations. Parsons admits that he oversimplified his analysis concerning women in relation to family and work; moreover he postulates that he focused more towards the positive functions within the family rather than its dysfunctions towards women. The postmodernist criticize this theory because it lacks the feminist stability. Arguably, the postmodernist are likely to pose a huge challenge o the prevalence of this theory because it views the theory as a one that does not incorporate all the necessary elements. One major difference between modernism and any other notion paradigm in psychology particularly the functional approach is the fact that; whereas the structural functional approach seek universal laws for social behavior important in the study of organizational studies, the postmodernism views that the aim of social science should not be generalizability but rather innovation and discovery (Kilduff and Mihaela, 97). Remarkably, the catastrophe experienced in functional approach while analyzing rganizational studies can be attributed to postmodernism. Postmodernism is more likely to pose a huge challenge to the prevalence of functional approach, according to postmodernism, multiple contingencies upset outcomes while the historical and the cultural conditions can be ignored by people are well conversant with this knowledge. Conclusions In conclusion, it is evident that functional structural approach has dominated organizational studies. Despite its prevalence, postmodernism post a huge challenge to its development and growth.

The Background Of Human Resource Management Commerce Essay

The Background Of Human Resource Management Commerce Essay Human resource management is an important asset for any company. First, human resource management is between employer and employee. These two groups are the determining factor of the company. The challenges faced by human resource management include the number of people is needed, being employed and to train them. If employees are hired, employer must give them an appropriate compensates. Employee should be given a reasonable salary for their effort. Without this, employer must grant awards to employees merits and carries out penalty to those employees that do not abide to the rules and regulation of the company fairly. Subsequently, the connection between employer and employee is important for success of the company. Definition Human resource management is a personnel management that focuses on one individual rather than a group of people. The human resource management responsibility is often devolved to line management. It is illustrated by stressing on strategic integration, employee commitment, workforce flexibility, and quality of goods and services. Theories/concepts of human resource management Recruitment Recruitment which is a part of the human resource management, it is a behavior impact achievement of an organization. It determines the internal or external of a candidate whether they are the best, and choose suitable applicants. Selection Selection which is gathering information and decide that who should be hired, and choose the best for the whole organization. Selection is a very important process in all business; because it will give an impact to the whole organization achieve its goal. Training Training is also a part that very important in an organization, because it to let employee need to know the way how to apply the equipment when work. The purpose of training to the employee is to improve more productivity by increasing each of the employee ability to perform. Development Development and training are impact with each other, training is a focus on short-term skills while development which is a focus on long-term skills. Both of these two functions which is a assess needs of the organization. Glaxo Smith Kline (GSK) Glaxo Smith Kline (GSK) is one of the largest research-based pharmaceutical companies in the world that discovers, develops, manufactures and markets human health products. An innovative company that produces branded products only, which it has develops itself. Pharmaceuticals and consumer healthcare is the two main division of the company. The pharmaceuticals division is the biggest division in the company and is divided into prescription drugs and vaccines. GSK headquarters is located in London, United Kingdom. GSK manufactures pharmaceutical as well as consumer healthcare products. GSK marketed pharmaceutical products like Zentel, Pentosam, Tuberculosis, vaccines and anti-malarial products and anti-retrovirals products. And for the consumers healthcare products, such as the toothpaste brand Aquafresh, Macleans and Sensodyne, and nutritional healthcare drinks. Based on one of the GSK Malaysia employees explanation, GSK Malaysia company structure is manage by Managing Director and supported by Finance department, Business Units and the Human Resource (HR) department. In the business units, they have four business units and in each unit, there are marketing staff and sales staff. Under marketing, consist of product managers and product executives. Under sales unit, consist of sales managers, sales executives and medical sales reps whereas in the HR department, the head of department is assist by managers and executive. The finance department operates by the financial controller, managers and executives. Mr. Andy Lim (GSK Senior Professional Medical Representative) confirmed verbally that the information on the company structure is true on 25 May 2010. In order for GSK to achieve their business goal; to be the world leader in the pharmaceutical industry, GSK would have to enhance their Research and Development (RD) pipeline. With that, the company can maximize their RD portfolio and linking RD closely to commercial operation. Furthermore, by increasing the brand recognition among costumers and seeking to improve version of older products is one of the companys marketing strategies. Besides that, GSK is using the Direct-to-consumer (DTC) method and it is the most important element of their marketing strategy. From DTC advertising, consumers will be updated with the latest information about their products. Subsequently, consumers may request specific brands of medicines to their physicians. Glaxo Smith Kline (GSK), Human Resource Management process. GSKs Human Resource Management (HRM) process consists of recruitment, selection and training and development. Firstly, the company requires the applicants to use the search functions in the particular companys website to search for their desired vacancy. Fill in the online application form and submit the application. Then, the company will inform applicants by an on-screen message that stated that the application has successfully been submitted. By providing a valid email address, applicants will receive a confirmation email that their applications arrived in the recruiters inbox. The recruiters will review the applicants applications. If the applicants resume fulfils the job requirements, the applicants resume will advance to the appropriate hiring manager. The company will only inform applicants that are granted an interview. The recruiter will contact the selected applicants to make them a verbal offer and a written offer letter will be followed up and the company will also explai n the next steps include their pre-employment screening process. The selected applicants will go through the pre-employment screening, which after the company will finalize their starting date and induction detail. The selection process used by GSK was designed to give an opportunity to these ambitious and talented applicants, to exhibit their leadership quality so that these applicants can lead the company. The company is interested not only in the qualification of the applicants but also the personality in each applicant. Performance is not the only factor that the company would put into consideration to hire new employee; they are also interested in the level of integrity, initiative and the passionate commitment by the applicants towards the people that they may work with. Furthermore, GSK would prefer the applicant to have a degree in science or pharmacy, experience in healthcare/pharmaceutical industry, then applicant also need to be good in the communication skill and especially in English language. Applicant need to have the spirit of highly self-motivated and result-oriented. The company requires the applicant to have their own car and willing to travel. GSK gives the employee training and development. Their training includes training, mentoring, coaching, performance appraisals and volunteering opportunities. Such training will help the employees to upgrade themselves to a higher level and it will help to develop the employee to advance in their career. For the training, the employees are provided work-related training courses. GSK offered learning programs in 19 languages to their employees in over 100 countries and these programs were offer through the company online learning management system. Furthermore, project secondments were offered to help the employee to develop new skills. In mentoring system, the high-performing employees are given support and inspiration; this will help to create leaders of the coming years and another important component of employee development is coaching. Internal and external coaching resources will help to speed up growth and develop leadership skills. Performance and development planning (PDP) is a key people process in the company. This is the basic on how the company establishes what they will achieve through the company personal objectives, as well as how the company will achieve through GSK behaviours and most of the employees take part in performance appraisals through the PDP process. GSK promote employee volunteering. Through employee volunteering process, employees will gain new experiences and skills, and it will also help the employees to deepen the understanding of the patients need. Human Resource Management Process Highlight any positive and negative effects of implementation. (Recruitment, Selection, Training and Development) There are a few of positive and negative effects when you are working with this company. After I done my research on this company, I found that only those who are highly educated are qualified to work in this company. For this reason, I can conclude that most of the human resources management process designed by this company, demonstrates a positive outcome. In recruitment, the positive effect shown in this company is online application. With the presence of such technology, employer can reduce their work by only contact those applicants who are granted an interview. This type of recruitment widely used because it works faster and easier. The positive selection on this company depends on the employees qualification. Basically, the selection requires at least three years of working experience. Although an employee maybe a PhD holder, experience is equally as important in order to have a job. The negative effect identified is that the probability of employing experienced employee is low compared to fresh graduates. This is because in this century, the number of unemployed fresh graduates is high. There are a few highlight positive effects about training for employees in this company. Their training process is designed to give an opportunity to all those talented and ambitious students to demonstrate their potential, to be the leaders of the future. The company are not just seeking performance, but also integrity, initiative, and a passionate commitment to the people they work with-whether theyre at the next desk or on the other side of the world. In the other hand they also had learning opportunities that teach flexible thinking skills, employment practices that support career development, benefits and rewards that reflect changing needs, and performance-based flexible work practices and policies that meet both business and personal life needs. Of course there are also had a negative effect about the worker selection on this company. For those who want to get a career on this company must a person that have a high self-confident, because this company wanted to train their wor ker to become a very strong leader ship worker as what this company requite. The positive effect can be shown on this company development when everyone who works in this company can enjoy a work-life balance. With this, you are able to have a Flexible Working Policy, which applies to all staff, covers a variety of working patterns, including home working, part-time working, annualised hours and term-time working. Of course, these kinds of flexible working options are particularly attractive to parents and care-givers. This approach is to support flexible working arrangements wherever this company can make life better for their employees, while ensuring business needs are met. While the negative effect on this company development on flexible working is employer or the manager will faced some problem when they want to give training or speak for their employee because employer need to separate it into two sections, so that it will cause more expenses and time are needed. Example of the implementation of human resource management process in GSK (Recruitment, Selection, Training and Development) After doing some research on this company regarding their recruitment, selection, training, and development process, it shows that this company is quite strong, but theres more to improve for a better. In my opinion, this company should implement new strategy on their recruitment and selection by set a higher standard recruitment. For example, for those who wanted to work in this company should have a minimum working experience of three to four years with other pharmaceutical company and at least a degree holder. With such requirement set by the company, the employees that work in the company are efficient. In addition, this company must also improve their training by instil job management skills. For example, as a result of the training given by the company, employees will possess leadership quality in them as to prevent any of the employees to cross over the moral codes of the company. Does the companys development important? It is important as it will determine the future of the c ompany. Therefore, they should improve further on their development. For example, employer should give more incentives to their employees as to reduce the frequency of absence of employees and to increase the efficiency of the employees. Subsequently, the employees will work harder for the company and it may contribute to improve the companys profit. Conclusion In a nutshell, I have learned that the human resource management is a significant asset for any company to grow and advance further in the future. Furthermore, human resource will also assist to nurture the employers and employees in their self-development, so that they will be more productive to the company. In human resource management, I have learned that, in order to work with people effectively, well have to be aware of various type of human behaviour in them, and to be knowledgeable regarding various systems and practices available in order to facilitate in building a skilled and motivated workforce.

Why Are Gasoline Prices Going Up So High? Essay examples -- essays res

Why Are Gasoline Prices Going Up So High? If everyone else in the world is paying a lot more for gas, why shouldn't Americans? Take your average spoiled American who blames the Arabs for raising the gas prices unfairly in order to make a bigger profit. It's true, gas prices have gone up by a lot in the last few months, but is that unfair? Prices still are a lot higher in Canada, Europe and just about any other developed nation, according to Mike Royko in the May 2, 1996 issue of the Chicago Tribune. Ted Z. Manuel in a letter entitled "Voice of the People" of the Chicago Tribune, said "Most anywhere in Europe, gas costs are from $3.00 to $5.00 per gallon. We scream when it hits a $1.35 to $1.75 a gallon, which if adjusted for inflation actually is cheaper than 25 years ago." It seems that Americans just think the world owes them a favor. Maybe it's time that they start playing fairly and stop feeling so sorry for themselves!!! According to many articles, Americans have a lot more to be thankful for than they do to complain about. For one, cars use gas a lot more efficiently than they did in the past. According to Royko, "even today's luxury cars give you better gas mileage than the cheapest Chevies, Fords and Plymouths did not that long ago." What does this mean? This means that gas prices should logically go up. It's the basic law of supply and demand. It's true that more Americans are driving, but the gasoline suppliers still deserve to get p...

Ethics In Health Care Essay

Because there are not enough organs available for everyone, some system for allocating scarce resources is needed. Currently there is no one method used to decide who should get an available organ first. The decision making procedure is sometimes called distributive justice theory [1] which states that there is not one â€Å"right† way to distribute organs, but rather many ways a person could justify giving an organ to one particular individual over someone else. Criteria can include: 1. To each person an equal share; 2. To each person according to need; 3. To each person according to effort; 4. To each person according to contribution; 5. To each person according to merit; 6. To each person according to free-market exchanges. Both Mickey Mantle and Todd Krampitz were entitled to a transplant by at least one of these criteria. According to equal access, organs are to be allocated based on objective factors aimed to limit bias and unfair distribution, but there is no truly fair criteria. Length of time waiting, should be balanced with rate of health decline, and age discrimination is unfair as well. The dilemma of whether Mantle or Krempitz should have gotten their transplants is based on our human desire to establish the â€Å"worthiness† of the individual case. Because Mantle caused his liver deterioration by the choice of excessive drinking, it is easy to think him less worthy than a child or adult who had no opportunity to avoid their situation [2]. No one said Krempitz would not have gotten a transplant eventually, or that his need for the transplant was avoidable by his prior actions. Krempitz took advantage of the situation that a clear pathway for transplant decisions does not exist, and bypassed the doctor-valuation process. If the source of the organ would not have donated otherwise, then Krempitz did not do anything unethical since he did not take away someone else’s chance to have that particular organ. If the ad led to additional unplanned donations, then he even helped others. However, if he did step in front of someone else who was â€Å"in line† that would be breaking the rules. But it is unclear whether it is unethical, since it is possible that the rules of the queue are unethical themselves. At best what he did can be considered crass and dangerous, since the possibility existed that someone could have killed someone to get the money offered for the implant. The problem with equal access approach is that some human has to make the value judgment of what is fair and equal access. Some who believe in equal access distribution would also like to have an organ distribution process free of medical or social worthiness biases. Making a decision on whether a person could have avoided their problem by lifestyle choices is effectively a social punishment on those who squandered their health. On the other hand maximum benefit criteria is to maximize the number of successful transplants and minimize waste. This is a resource responsible approach and seems a more reasonable way to make the choice. It also covers those whose lifestyle caused their problems, since more often than not someone who has abused their body has other damage in addition to the organ in question, and should have higher likelihood of dying from other factors, making them less potentially successful than others. According to the Pope [3]: â€Å"The decision on who’s first in line to receive organs can be based only on medical factors, – not a person’s age, sex, race, religion, social standing, usefulness to society or any other criteria.† Personally I think that the choice of who gets the transplant ought to be made first based on the expected prognosis (likelihood the procedure will be successful and the patient have full recovery). For two people for whom there is equal chance of success, then money or insurance should not be the deciding factor on who gets the organ. Instead the age of the person, their responsibilities to other dependent humans (many children etc.), and possibly waiting period should be considered. In this case Mantle probably would not have gotten the transplant since he was not expected to survive long, anyway. [1] The Stanford Encyclopedia of Philosophy webpage. http://plato.stanford.edu/entries/justice-distributive/. [2] Ubel PA, Jepson C, Baron J, et.al. Allocation of transplantable organs: do people want to punish patients for causing their illness? Liver Transplant, 2001; 7(7):600-7. [3] Norton, J., 2000 Catholic News Service http://www.catholicherald.com/cns/transplants.htm SUPPORTERS OF

Audit Delay

Pg1Pg1 International Bulletin of Business Administration ISSN: 1451-243X Issue 10 (2011) EuroJournals, Inc. 2011 http://www. eurojournals. com Audit Report Lag and the Effectiveness of Audit Committee Among Malaysian Listed Companies Ummi Junaidda Binti Hashim Universiti Sultan Zainal Abidin E-mail: [email  protected] edu. my Tel: 609-6653760; Fax: 609-6669220 Rashidah Binti Abdul Rahman Accounting Research Institute, Universiti Teknologi Mara Shah Alam E-mail: [email  protected] uitm. edu. my Tel: 603 55444745; Fax: 603 55444921 AbstractThe purpose of this study is to examine the link between audit committee characteristics and audit report lag among 288 companies listed at Bursa Malaysia for a three year period from 2007 to 2009. The characteristics of audit committee examined are audit committee independence, audit committee diligence and audit committee expertise. In this study, audit report lag refers to the number of days from the company’? s year end (financial year ) to the date of auditor’? s report. The results of this study show that audit report lag for the listed companies in Malaysia ranges from 36 days to 184 days for the three year period.The results of this study also show that audit committee independence and audit committee expertise could assist in reducing audit report lag among companies in Malaysia. This study however could not provide any evidence on the link between audit committee diligence on audit report lag. Overall, the findings in this study provide some evidence supporting the resource based theory, whereby characteristics of the audit committee as the resources and capabilities could improve companies’? performance as well as corporate reporting. Keywords: Audit Committee, Audit Report Lag 1.Introduction Financial reporting in general will provide useful information and assist users in decision making as capacity of capital providers in companies. Particularly users rely on the audited financial reports i n their assessment and evaluation of companies’? performance. The audited financial reports will increase its reliability and users will feel affirm on the reports verified by the auditors and would be able to make decision wisely (FASB, Concepts Statement 2). Timeliness itself will enhance the usefulness of the information. There are many ways to define timeliness.Commonly known that timeliness is the reporting delay from the company’? s accounting year end to the date of the audit report completed (Chambers and Penman, 1984). Audit report lag would lead the shareholders and potential shareholders to postpone their transaction on shares (Ng and Tai, 1994). This in turn, would provide negative effect to the company. 50 Pg2Pg2 Bursa Malaysia1 has demanded for timely financial reporting through the provision of Chapter 2 and Chapter 9 of the Listing Requirements (2009), Bursa Malaysia Securities Berhad.Bursa Malaysia listing requirement under chapter 9. 23 (a) provides t hat a public listed companies must submit its annual report to Bursa Malaysia within six months after the company’? s year end. To prevent companies from late submission of their audited financial reports, Bursa Malaysia in consultation with Securities Commission has imposed penalty to public listed companies for failure to disclose the material facts such as the annual report within the time frame. However, despite the penalty being imposed, there are companies that could not meet the submission deadline.This current scenario as reported in Bursa Malaysia website 2010 (www. bursamalaysia. com). Many professional and regulatory bodies have taken various actions to identify the factors that hinder companies in delaying the submission of financial reports. Bursa Malaysia highlighted that corporate governance mechanisms which is audit committee would play a significant role in the company to ensure that the objective of Bursa Malaysia on timely reporting can be achieved. The ame nded Bursa Malaysia Listing requirement in 2009 provides that the members of audit committee must not be less than 3 persons.All members of the audit committee must be non-executive directors, with a majority of them being independent directors and at least one member is a member of the Malaysia Institute of Accountants (MIA). If the member of the audit committee is not a member of MIA, the member must have at least three years of working experience. Malaysian Government has recommended Malaysian Code on Corporate Governance (MCCG, 2000) which was later revised in 2007. The revised code recommends that member of audit committee to comprise of fully non-executive directors, be able to read, analyse and interpret financial statements.This is to ensure that they would be able to effectively discharge their functions. Since audit committee has a close working relationship with external auditors, the audit committee would able to assist the level of audit coverage and assurance. This cou ld be done by employing knowledgeable members in the audit committee (Abbott et al. 2003), thus, would improve timeliness and reduce audit report lag. Past studies that have examined the determinants of audit report lag among companies focused only on company’? specific variables such as company size, (Al-Ajmi, 2008), profitability (Ahmad and Kamarudin, 2003), year end (Ahmed, 2003); leverage (Owusu-Ansah and Leventis, 2006), industry type (Jaggi and Tsui, 1999), audit opinion (Ng and Tai, 1994), and type of auditor (Afify, 2009). However, these studies did not examine corporate governance mechanisms in relation to audit report lag. Afify (2009) and Tauringana (2008) examined the impact of corporate governance mechanisms on audit report lag. Both studies were conducted in a non-Malaysian setting.Within the Malaysian context, studies that have examined the issue of timeliness using firm’? s specific variable include those by Ahmad and Kamarudin (2003) and Che-Ahmad and Abidin (2008). These two studies did not examine the issue of timeliness in relation to corporate governance mechanism. The current study extends the corporate governance literature by examining the issue of timeliness of annual reports in the Malaysian market by incorporating corporate governance, firm’? s specific variables in relation to audit report lag.The aim of the current study is to examine whether the existence of audit committee could assist in reducing audit report lag. Such examination is important since the audit literature has identified the role of audit committee in reviewing the financial statement. This study aims to answer the following research question: â€Å"? Could audit committee play an important role in effectively monitoring the timeliness of audit report? This study contributes to the corporate governance and audit literature by examining association of corporate governance; audit committee and the audit report lag.The findings of the study would have policy implications for MCCG. It provides supporting evidence on whether the development of corporate governance could significantly increase the timeliness of annual reports among companies in Malaysia. This study could assist Malaysian Institute of Corporate Governance 1 Bursa Malaysia was previously known as Kuala Lumpur Stock Exchange. 51 Pg3Pg3 (MICG) to provide best practice in order to enhance corporate governance mechanisms. The findings could also assist external auditors in evaluating the effectiveness of the audit committee in their audit planning.Such assistance would assist the external auditors in identifying the best time to be allocated for their audit engagements in terms of effort such as whether to reduce or increase effort and the amount of fees to be charged. The remainder of the paper is organized as follows. First, it discusses on literature review and hypotheses development. Next, it describes on research design to conduct the study. It further provides the results of the analysis and discussion. The final part concludes and provides suggestions for future research. 2. Literature Review and Hypotheses DevelopmentWithin the corporate governance mechanisms, audit committee plays an important role in the monitoring process as well as its reporting role in companies. These members would reduce auditors’? task complexity and increase timeliness. Therefore, arguably, audit committee would be able to reduce audit report lag. This is because the appointment of audit committee are in line with the agency theory (Jensen and Meckling 1976) where agents act on behalf of principles in ensuring the company is performing well and provides quality annual reporting.The following sections develop three hypotheses to meet the objectives of the study which are related to the characteristics of audit committee. 2. 1. Audit Committee Independence According to the agency theory, the independent members in audit committee could help the principals to monitor the agents’? activities and reduce benefits from withholding information. This is because audit committee with more independent directors is considered as being a more reliable group other than board of directors in monitoring the company.The effective role provides by audit committee would be appropriate to represent the rights and privileges for all stakeholders. An independent audit committee enhances the effectiveness of monitoring function since it serves as a reinforcing agent to the independence of internal and external auditors in a company. Menon and Williams (1994) posits that an audit committee must comprise entirely of independent directors in order to be more effective. Klein (2002) shows that independent audit committees reduce the likelihood of earnings management, thus improving transparency.Carcello et al. (2000) found that audit committee independence have positive significant relationship with audit fees. This provides evidence that independence of the audit committee would lead to higher quality of financial report. Further, Ismail et al. (2008) found that the independence of audit committee would not influence the quality reporting of the companies. They argue that this is due to the companies only fulfilling the requirements, rather than the impact of the requirements. In contrast, Ali Shah et al. 2009) found that companies in Pakistan are having good corporate governance through having independence of audit committee. Bursa Malaysia Listing requirements (2009) and MCCG (2007) have highlighted that the audit committee might institute stronger internal control and good monitoring of financial reporting process in a company. The strong internal control managed by audit committee would lead to auditors reducing their work on the company’? s accounts because of their reliance on the internal control of the company. This would subsequently lead to the decrease in audit delay.Therefore, the first hypothesis is develope d. H1: There is negative relationship between the audit committee independence and audit report lag. 52 Pg4Pg4 2. 2. Audit Committee Diligence Ismail et al. (2008), measure audit committee diligence based on actual number of audit committee meetings held in a year. Audit committee meetings are considered as an important tool in ensuring audit committee members are fulfilling their responsibilities towards the company. Audit committee must carry out activities effectively through increased frequency of meetings in order to maintain its control functions (Bedard et al. 2004). Abbott et al. 2000) in their examination found that audit committee that meets at least twice annually is subjected to less exposure of sanction by the authorities. This is because regular meetings conducted would indicate that the audit committee discharges their duties in a well manner as an agent in the company. They also noted that audit committee that is wholly independent is also active by way of having mee tings. Dechow et al. (1996) argue that audit committee is an integral part of a company that emphasises high level monitoring. Moreover, the monitoring function would be more effective in terms of financial reporting.American Bar Association posits that an audit committee which holds less than 2 meetings annually is considered not committed to their duties. This indicates that the audit committee is unable to contribute to the internal control in that situation. Auditors who really monitor the internal control function of the company would reduce their works. However, Ismail et al. (2008) found that frequency of audit committee meeting could not influence the quality reporting of the companies. They argue that this is due to the companies only fulfilling the requirements, rather than the impact of the requirements.Razman and Iskandar (2004) found Malaysian companies that have good reporting meet more frequent than poor reporting companies. This is because, during the meeting, they c an monitor the management activities. Of consequence, this will lead to the decrease time taken on auditing by the auditors and reduce the reporting lag. Therefore, following hypothesis is developed. H2: There is negative relationship between audit committee diligence and audit report lag. 2. 3. Audit Committee Expertise Audit committee expertise is important in order to deal effectively with external auditors.This is because audit committee typically acts as the mediator between the management and the auditors. DeZoort et al. (2003) note that audit committee members with experience in financial reporting and auditing especially those who are CPAs would understand auditors’? tasks and responsibilities. They would become more supportive of the auditors compared to audit committee members who do not have similar experience. Audit committee members who are experts are more ‘? friendly’? with the auditors, comprehensible, logical and coherent when they are discussing with the auditors regarding the financial reporting of the company.Audit committee with more expertise would be more concerned about the financial reporting quality of the company. DeZoort (1998) contends that an audit committee with more internal control experience makes decisions or judgments similar to auditors compared to those audit committee members who are without experience. This reflects that experience in the accounting, internal control or auditing is fundamental to enable the audit committee to understand and cater on the problematic issue on the financial reporting system of the company. They would also realise the benefits of producing financial statement on time at the market.It is also identified that audit committee with financial expertise are going to facilitate each other. As discussed in resource based theory, the resources and capabilities that audit committee posses with financial expertise may assist in improving the firm performance. Listed companies in Mal aysia that have financial literate members of audit committee would have ability to end up with good financial report (Razman and Iskandar, 2004). This is because audit committee who has knowledge in accounting and auditing is able to demonstrate their ability in monitoring of internal control and reporting.Strong internal control also would lead the auditors in 53 Pg5Pg5 reducing their work because of their reliance on the credibility of the internal control. Therefore, the following hypothesis is developed: H3: There is negative relationship between the audit committee expertise and the audit report lag. 3. Research Design Sample covered in this study are among 288 companies listed at Bursa Malaysia for three years from 2007 to 2009. The samples are chosen randomly from 806 of the population. Table 1: Total number of companies and sample based on industry IndustryPopulationSample of companiesPercentConstruction49197 Consumer1395318 Hotel521 Industrial2658830 Infrastructure731 Prop erty883111 Plantation43166 Technology29124 Trading & services1816422 TOTAL806288100 The companies listed at Bursa Malaysia are selected for this study because they are governed by the rules and regulations imposed by MCCG and Bursa Malaysia Listing Requirements. The companies selected include consumer, industrial products, trading and services, construction, infrastructure, hotel, property, technology and plantation. Table 1 provides the number of companies selected from each of the sector.There are seven operational variables which comprise of one dependent variable, three independent variables and three control variables as describe in Table 2. Table 2: Variables Measurements VariablesDefinition Dependent ARLAudit report lag Independent ACINDAC independence ACMEETAC meeting (ACdiligence) ACEXPAC expertise (AC experience) Control SIZECompany size AUDIT TYPEType of audit firm PROFProfitability Measurement Represents the number of days elapsing between the end of the fiscal year of t he company to the completion of the audit for the current year for each individual firm (the audit report date)Percentage of non-executive directors to the total of audit committee members Number of audit committee meeting No of audit committee member with background experience in financial reporting (such as MIA,MICPA) to the total of audit committee members. Natural log of year end total assets Dummy variable, ‘? 1’? if auditor is one of the former Big-4 audit firms, ‘? 0’? otherwise PROF = Return on asset, measured by net income divided with total assets 54 Pg6Pg6 4. Results 4. 1. Descriptive Statistic Table 3: Descriptive Statistics for Audit Report Lag (N= 288) YearNMinimumMaximumMeanMedian 2007ARL28840. 00184. 00103. 14110. 50 008ARL28840. 00146. 00103. 42111. 00 2009ARL28836. 00136. 00102. 46110. 00 2007- 2009ARL86436. 00184. 00103. 00111. 00 Notes: ARL = number of days between the end of the fiscal year to the date of completion of audit As shown in Table 3, the mean score of audit report lag for the pooled sample is 103 days with a maximum and minimum days of 184 and 36 respectively. This indicates that on average, the companies took 103 days to complete their audit report. Using the pooled sample from period from period 2007 to 2009, the results indicate that the companies did comply with Bursa Malaysia listing requirements and he Companies act where they submit their report within six months except for one company which took 184 days to submit the report. It shows that companies are improving over the years on the number of days taken to complete the annual reports. The results of this study are somewhat similar to Afify (2009) that found the maximum and mean score number of days to complete the annual report was 115 days and 67 days respectively. The results indicate that the number of days that the companies took to complete the audit report has reduced from 2007-2009 by 48 days. Results on previous study show relative di fference with the current study.Che-Ahmad and Abidin (2008) found that 442 days while Ahmad and Kamarudin (2003) reveal 273 days on the maximum of days to complete the annual report. Table 4: Number of companies and audit report lag for 2007 – 2009 Audit report lagNo. ofNo. ofNo. of ARL (within)companiescompaniescompanies Year / percentage2007Percent2008Percent2009Percent 1 month (30 days)00. 0000. 0000. 00 2 months (60days)227. 64206. 94258. 68 3 months (90days)4214. 584114. 244114. 24 4 months (120days)19868. 7521173. 2620872. 22 5 months (150days)258. 68165. 56144. 86 6 months (180days)00. 0000. 0000. 00More than 180days10. 3500. 0000. 00 Total288100288100288100 Table 4 shows that for the three year period, no company has completed and submitted their annual report within a month. The results also show that for the three year period, 41 to 42 companies have completed and submitted their annual report within 3 months. None of the companies have submitted their audit reports exceeding 6 months except for one company which managed to submit their audited report only after 184 days in year 2007. The results in Table 4 shows that most companies reports way ahead the date stipulated by Chapter 9 (9. 3a) of Bursa Malaysia Listing Requirement that the annual report shall be issued and submitted within a period not exceeding 6 months from the financial year end of the company. Such results indicated that the companies are concerned and realised that audited reports are useful for users’? 55 Pg7Pg7 decision-making. The results support the notion that excessive delay in publishing financial statements would increase uncertainty in relation to investment decisions(Ashton et al. 1987; Ahmad and Kamarudin, 2003). Table 5: Descriptive statistic for Audit Committee Characteristics and Control VariablesIndependent VariableNMinimumMaximumMeanMedianStd. Deviation ACIND8640. 601. 000. 931. 000. 18 ACDIL8641. 0012. 004. 845. 001. 67 ACEXP8640. 001. 000. 400. 330. 19 Control variable SIZE TOTASSET (RM BILLION)8649 -336. 640. 790. 242. 86 TYPEAUD864010. 580. 000. 49 PROFITABILITY864-1. 8811. 0590. 030. 030. 40 Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting TOTASSET= total assets that the companies have at the end of the financial year.TYPEAUD= ‘? 1’? if audited by Big-4, ‘? 0’? if otherwise PROFITABILITY= net income divided with total assets Table 5 presents the characteristics of the audit committee among the listed companies. The results show that audit committee independence (ACIND) has a mean score 93 percent. The results also show that the listed companies minimum score of 60 percent of their audit committee member being represented by independent directors. The results indicate that the companies comply with the Bursa Malaysia listing require ment (2009) which requires a company to have majority of the audit committee members being ndependent directors. Although the requirement of Bursa Malaysia on the number of independent directors in a board of directors is different from MCCG’? s (2007) requirement, the requirement of Bursa Malaysia listing requirement prevails MCCG’? s requirements2. Table 5 also presents the results on the number of meetings held by the audit committee. The results show that almost all audit committee in the listed companies discharge their duties appropriately in which on average 5 meetings were being held.The highest number of meeting held by the audit committee during the three year period was 12 times. MCCG (2007) provides that companies should have their audit committee meeting at least 4 times a year. Table 5 also shows the mean score of audit committee expertise (ACEXP) as 0. 4 (40 percent). Such results indicate that most audit committee in the listed companies have audit comm ittee members with experience in financial reporting. Only 24 of the companies (2. 78 percent) formed their audit committee with members not having accounting qualification.The later results did not comply with requirements of Bursa Malaysia listing requirements and MCCG that states at least one member of the audit committee must fulfill the financial expertise requisite. In fact, two companies for the three year period have yet to comply with the requirement to have one of the audit committee members’? with financial expertise. 4. 2. Correlation Matrix Analysis Table 6 shows a non-significant value (0. 333) which is more than 0. 05, indicating data normality. Based on Kolmogorov-Smirnov and Shapiro Wilk tests, this study concludes that audit report lag is normally distributed. MCCG (2007) provides that, all members of the audit committee should be non-executive directors. 56 Pg8Pg8 Table 6: Normality Test for Audit Report Lag Kolmogorov-SmirnovaShapiro-Wilk StatisticdfSig. S tatisticdfSig. NARL0. 0348640. 0210. 9988640. 333 a. Lilliefors Significance Correction Table 7 shows no correlation problem among the variables since the value is less than 0. 5. The variance inflation factor (VIF) indicates all variables have a value below two which is within the acceptable range of 10. Table 7: Correlation Matrix Table ARLACDILACINDACEXPLog_AssetTYPEAUDROA ARL1 ACDIL0. 096**1 ACIND-0. 68*0. 0301 ACEXP-0. 0190. 0220. 0131 LOG_ASSET-0. 170**0. 093**0. 078*-0. 0031 TYPE AUD-0. 170**-0. 088**0. 010-0. 0210. 195**1 ROA-0. 076*0. 0330. 029-0. 032-0. 0210. 0061 **Correlation is significant at the 0. 01 level (2-tailed). * Correlation is significant at the 0. 05 level (2-tailed) Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= natural log of total assets (in billions of ringgit Malaysia) TYPE AUD= ‘? 1’? f audited by Big-4, ‘? 0’? if otherwise ROA= net income divided with total assets 4. 3. Fixed Panel Regression This section presents the results of the fixed panel regression using Eviews. The panel data analysis is an increasingly popular form of longitudinal data analysis among social and behavioral science researchers (Hsiao, 2003). A panel is a cross-section or group of people who are surveyed periodically over a given time period. In this study, the group is the listed companies selected and the time is the duration of the data collected, which is the three year period of 2007 until 2009.Since the data is bound to be heterogeneity, the panel data technique could take such heterogeneity explicitly into account by allowing individual specific variables (Gujarati, 2003). Normal regression does not adjust firm’? s specific effect which would lead to variables being omitted and mis-specified the model (Fraser et al. 2005). Fixed effect mo del could overcome such problem by adjusting the effects through firm’? s specific intercept by capturing immeasurable firm’? s specific characteristics (Fraser et al. 2005). Panel data provides more informative of data, variability and efficiency.Under the panel data, the model is generated as follows: ARL = 1ACINDP + 2ACMEET + 3ACEXP + 4SIZE+ 5AUDTYPE + 6PROF + it Table 8: Fixed Panel Regression Result VariableCoefficientProb. ACIND-0. 0217060. 001* ACDIL-0. 0098350. 899 ACEXP-0. 0400840. 001* LOG_ASSET-0. 1297820. 012* ROA-0. 0021460. 264 TYPEAUD0. 0025350. 294 C5. 7867340. 000 N864 57 Pg9Pg9 Table 8: Fixed Panel Regression Result – continued Adjusted R-squared0. 802562 F-statistic12. 811 Prob(F-statistic)0. 000 Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL=number of audit committee meetingACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= natural log of to tal assets (in billions of ringgit Malaysia) TYPEAUD= ‘? 1’? if audited by Big-4, ‘? 0’? if otherwise ROA= net income divided with total assets Adjusted R2= adjusted R2 coefficient determination F stat= indicate how much variation is explained by the regression equation. *significant at 1%. Table 8 shows that the audit committee independence (ACINDP) and audit committee expertise (ACEXP) are significant at 1% level. Thus, accepting hypotheses one and three respectively.On the other hand, the results show that there is no relationship between audit committee diligence and audit report lag. Therefore, hypothesis two is rejected. The results indicate that audit committee independence and audit committee expertise may reduce on audit report lag but audit committee diligence could not influence audit report lag. Carcello et al. (2000) found that audit committee independence and audit committee expertise have significant relationship with audit fee while audit co mmittee diligence did not provide any relationship on audit fees.The results in this study shows significant relationship between audit independence and audit report lag which is similar to Klein (2002) that found that more independent audit committee members would effectively influence financial reporting quality. The results of this study support the view that audit committee with a simple majority of independent audit committee members are more likely to fulfill its duties effectively compared to an audit committee members that have no independent audit committee members.This is consistent with agency theory where independent members in an audit committee could assist principals to monitor the agents’? activities and reduce benefits from withholding information. They would have had provided more effective roles in monitoring the companies. Further, the number of financial experts on audit committee will reduce incident of fraud (Farber, 2005). A member with financial exper tise demonstrate a high level of financial reporting knowledge and thus expected to lead the committee, identify and ask knowledgeable questions that challenge management and external auditor (He et al. 009). In practice, it is a general belief that more meeting and discussion of the committee would improve the performance of the company. However, similar to the study done by Uzun et al. (2004), the results in this study show that the number of audit committee meeting held is not significantly associated with audit report lag. More frequent meeting that the company has does not necessarily provide better achievement to the companies. Thus, the company needs to ensure audit committee member raised and resolved issues with management during the meeting, and as a result improve the quality of reporting. . Conclusion The results of this study show that audit committee characteristics: audit committee independence and audit committee expertise contribute as important factors that affect audit report lag of the companies. Such results correspond to the resource based theory where those characteristics of audit committee as the resources and capabilities that may improve companies’? performance as well as on the corporate 58 Pg10Pg10 reporting.These two characteristics represent the Bursa Malaysia listing requirement that require audit committee compose of not fewer than 3 members with majority of them being independent directors and requires at least one member of the audit committee to have financial expertise requisite. Audit committees with those characteristics could assist the companies to be timely in their annual reporting. Finally, this study could not find significant link between audit committee meeting to audit report lag.This study suggests that audit committee could prioritise important things that need to be resolved during the meeting in order to improve the performance of the company as well as in assuring audit report lag. This study is not w ithout limitations. 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