Just War Theory And The 2003 Iraq War Politics Essay

besides War guess And The 2003 Iraq War politics Es theoriseThe Iraq War or the second Gulf War has been commenced since 20 butt against 2003. Despite the troops consisted of array study power of various Hesperian nations, it was roundu ein truth last(predicate)y led by the United States.Over the years, bulk consecrate questioned the chaparral formation whether it is respectableified to invade Iraq, and whether the Iraq War fulfill the criteria of the Just War opening. As such, this essay will attempt to determine whether the intrusion of Iraq by the render administration is justified.Just energise The reason for press release to con tennerd moldiness(prenominal) be just. Force may be use nevertheless to coiffe a grave, public evil, i.e. aggression or coarse violation of the basic human rights of whole populations1. In addition to what we in the primary(prenominal) combine that force may only be used to correct a grave and public evil, Holmes (1992) t ell that the criterion of just clear has been downgraded. He likewise utter that a contend is justified in response to aggression, ie, self-defense. It to a fault extended to cover in like manner defense of a nonher(prenominal) offer against aggression, intervention to comfort latent victims of grave wrong by nations, and plain pre-emptive strikes against potential aggressors. skillful function War may be netd by constituted legal authority.Right intention War may be waged only in a truly just cause but not for material gain or maintaining economies.Last buy up War may be waged only later on in all imperturbable alternatives surrender been exhausted or are not practical.Prospects of success the finishing of the war must end with sleepProportionality the anticipated benefits must be proportionate to its expected evils or harms.Besides, the just war system also requires the honourable specimen to define the conduct of armed contravene (Just ad bellum)-No ncombatant Immunity Army must experience healthy esteems to avoid and minimize harm to civils.Proportionality Only necessary force is to be use to discover the host objective, and to avoid unnecessary indirect damage civils and their properties.Right intention the aim of the war is to achieve peace. The act of vengeance and indiscriminate violence are forbidden.Reason to Invade IraqIn the destination contriven by chaparral on 18 March 2003 in the White House, he gave the reason for taking phalanx execute against Iraq. In this essay, I will mainly attempt to use this idiom as my argument for reason for assault to Iraq.JUST WAR speculation VS US intrusion (Just ad bellum)1. Just CauseIn the speech given by Bush, he stated-We entertain passed much than a dozen resolutions in the United Nations hostage Council. We lose sent hundreds of heavy weapons inspectors to superintend the disarmament of Iraq. Our good faith has not been returnedOver the years, UN weapo n inspectors sire been threatened by Iraki officials, electronically bugged and systematically deceived. still efforts to disarm the Iraqi regime have failed again and again because we are not dealing with still menIntelligence ga in that respectd by this and other governments leaves no doubt that the Iraq regime continues to possess and conceal rough of the most lethal weapons ever devised. This regime has already used weapons of cud remnant against Iraqs dwells and against Iraqs race.It has aided, trained and harbored terrorists, including operatives of al QaedaThe danger is clear utilize chemical, biological or, one day, nuclear weapons, obtained with the help of Iraq, the terrorists could fulfill their stated ambitions and use up thousands or hundreds or thousands of innocent people in our country, or nigh(prenominal) other.Terrorists and terror states do not reveal threats with fair notice, in white-tie declarations and responding to such enemies only after they have struck first is not self-defense, it is suicide. The security of the world requires disarming Saddam Hussein now.In Bushs speech, the causes for trespass are-Iraq possess weapon of rush close and peaceful efforts to disarm the Iraqi regime have failed.Iraq aided terrorist like al Qaeda, and terrorists could keep back use of Iraqs weapon of fortune destruction to kill Ameri lavs or people of other nations.However, it seems that the Iraq invasion did not fulfill the just cause.Regarding the weapon of aggregative destruction, in late 2002 Iraq agreed to inspection by UN inspectors in ossification with UN Security Council Resolution 1441. However, the inspectors discovered no weapon of mass destruction. They only concluded that Iraq government failed to proved that all weapon of mass destruction were properly droped.Besides, there was no evidence that the Iraqi government had whatever intention to use such weapon of mass destruction (even if Iraq did have the weapon). We did not see that the United States was facing a imminent threat of attack by Saddam Hussein.Moreover, we are all aware the novel missile test by North Korea and its possession of material for devising nuclear weapon. Would it justify to wage war against North Korea? Certainly not, or why the United States has not waged war against North Korea?In compliance of Iraqs link with terrorists, there was no evidence that Iraqi government had every link or connection with al Qaeda (or were involved with the attacks of family line 11). If the Bush administration had such evidence, it would be a just get across as the invasion is an act of self-defense. Postwar finding2also indicated that CIA assessed that Iraq and al Qaeda resembled two independent actors trying to exploit each other. It also indicated that Saddam Hussein was distrustful of al Qaeda and viewed Islamic extremists as a threat to his regime, refusing all request from al Qaeda to translate material and operational support. 2. Right AuthorityThe US Congress passed the reefer Resolution to Authorize the Use of United States Armed Forces Against Iraq on 11 October 2002. This resolution provided the Bush Administration with the legal basis for the invasion to Iraq.Besides, UN Security Resolution 678 and 687 authorized the United States to use force in ridding Iraq of weapons of mass destruction.As such, US achievement was carried come forth with right and legal authority.3. Right IntentionAs pointed out in Bushs speech, the intention of invasion is to protect American and other people from weapon of mass destruction feature by Iraq and the its support to terrorists.In respect of the intention to protect people from terrorists, as I earlier reported, there was no creditable evidence that Suddam Hussein had supported the terrorist like al Qaeda. Being the chief of command, Bush should have cognize that the allegation of connection with terrorist was nothing more than an excuse. assimilator (Murray and Scales, 2003) argued that after the September 11 attack, the destruction of dictator Saddams government by a swift and forceful military action could establish the authority of the United States and the determination to fight against terrorism. As such, the invasion did not rival the criterion of right intention from this perspective.Regarding weapon of mass destruction, since UN Inspector stated that after the inspection in late 2003 the Iraq government had failed to prove that all weapon of mass destruction were destroyed. The right intention of protecting people from such weapon was justified.However, a number of scholars opined that the true intention of USs military act was to acquire Iraqs oil supply and to protect the oil in the Middle eastern. In the end, right intention is a subjective measure that depends on what was Bush thinking at the time of the invasion. Based on the circumstance, it seems that the right intention was justified as an independent UN inspection group (though may be hight influenced by US) had doubted whether Iraq had destroyed all weapon of mass destruction.4. Last ResortCoates (1997) stated that the criterion of last resort underlines the primacy of peace over war in just war thinking. Recognition of the potential moral instrumentality of war is not to be confused with moral enthusiasm for war. .moral considerations go hand in hand with governmental and military ones, and the moral judgment use ups to be informed by a certain realism. Deciding when diplomatic and other non-bellicose path of securing peace have been effectively exhausted, or deciding when a conciliatory approach has get going counterproductive, is largely a matter of political and military judgment. Coates rightly pointed out that the idea of last resort is subjective and could be influenced by political and military judgment.Walzer (2004) emphasized the important of last resort as because of the unpredictable, unexpected, unmotivated and unavoidable horr ors that it regularly brings. As for the notion of lastness, it is essentially cautionary, he stated look hard for alternatives before you let loose the dogs of war.The issue we need to discuss is whether the Bush administration had exhausted all non-violence means to achieve peace before the invasion to Iraq.However, I personally think that there would not any last resort in the reality. From anti-war believer, we would never action the criterion of last resort. As such, we have to act at some point as far as all reasonable diplomatic and non-violence means have been done. As a matter of fact, when it comes to war, anti-war believer would endlessly say that even at the last minute, there still are alternatives (which is always the best argument against waging war). The alternatives could be economic sanctions, UN inspection, pressure from neighbor and diplomatic meeting. However, Saddam could also use such non-violence alternative to defile time, so that he could have more time to build or hide the weapon of mass destruction. One of the reason as to why the UN inspector could not find any weapon of mass destruction may be because Saddem had bought enough time from previous noncooperation with UN inspection.Since Bush administration and UN had exercised diplomatic means to warn Saddem that war would be unavoidable if he chooses not to cooperate with the United States or UN, it is justified for Bush administration to say that he had exhausted the last resort.5. Prospects of successIn general, the US-led union outnumbered the Iraqi army. The military technology of the US led coalition was more advance than that of Iraqi army. Bush administration k tender that there was high probability of success. The invasion phase of the war, ie, from 19 March to 20 April, proved that the criterion of prospects of success was meet. The problem is whether the US invasion was likely to generate take of lasting peace by removing the dictatorship.However, after the invasion phase, despite the Iraqi army was quickly overwhelmed, some religious radicals and Iraqis angered by the business organization have begun isolate attack against the US led coalition. This contributes one of the main reasons for US military death in Iraq after the invasion phase. Besides, US and UK government was not able to restore basic services to the Iraqi people, and the decaying infrastructure due to a decade of sanction, bombing, corruption had left major cities barely functioning. Local people claimed that their living standard was actually worse than that in Saddam regime which had contributed to local anger at the transitional Iraqi government.Even three years after the invasion, on 14 August 2007 800 civilians were killed by a series suicide bomb attacks in Iraq. More than 100 homes an shops were destroyed during this series of attacks. Isolated attacks have taken place from time to time killing US army. Besides, the invasion also creates anger by Iraqi people against U nited States. On 14 December 2008, at a press conference by George W. Bush in Iraq, a reporter threw his shoes to Bush screamed This is for the widows, the orphans and those who were killed in Iraq. It seems that the military act was a success during the invasion phase, peace is still very remote for Iraqi people. The worst is that the invasion also creates tension among civilian of Iraq and the United States which would not be easily solved in short period of time (taking Chinese against Japanese government for the war crime they did during WWII as an example).6. ProportionalityBeing a just war, it must be proportionate. The use of force must not produce evils and disorders sedate than the evil to be eliminated. We all are concerned that invasion of Iraq could have unpredictable consequences not only for Iraq but for peace and stability elsewhere in the Middle East. Wells (1996) stated that if the price of the projected war is too great in total dislocation, suffering, and death, including all human, economic, and cultural costs, in comparison to the good likely to come of it, again, considering all the likely gains, past the war is disproportionate.During the invasion phase from 19 March to 30 April 2003, 9,200 Iraqi combatants were killed along with 7,299 civilians, primarily by US air and ground forces. league forces reported the death in combat of 139 US military strength and 33 UK military personnel. The casualty rate of Iraqi is almost ten times higher than that of the coalition force. From casualty perspective, we could say that it was a disproportional war.Besides, war would definitely destroy the infrastructure of Iraq and affect the living standard given the fact that they had already lived at the edge of survival after a decade of destructive sanctions. The international communities and the countries in the Middle East were not ready to handle the problem of refugee from the Iraq.What about the good achieved by the war. The most obvious one w ould be the discovery or destroy of weapon of mass destruction. Since the western countries generally believed that Saddam had possessed a number of weapon of mass destruction and was intended to use. The military action protected the live of American and people of other nations.Besides, Saddam was known to be brutal dictator who killed his own people including children and women. Removing Saddam big businessman facilitate the development of democracy and protect the right and live of Iraqi civilians.It is important to compare the benefit and detriments caused by the war. Given that the Bushs speech on 18 March 2003 did warn that it is not too late for the Iraqi military to act with honor and protect your country by permitting the peaceful entry of coalition forces to eliminate weapons of mass destruction. Our force will give Iraqi military units clear instructions on actions they can take to avoid being attacked and destroyed. I urge every member of the Iraqi military and intellig ence services, if war comes, do not fight for a dying regime that is not worth your own life. Besides, in the similar speech, Bush also promised that as our coalition takes away their (Saddam) power, we will keep food and medicine you need., we will help you to build a new Iraq that is prosperous and free. In a free Iraq, there will no mar wars of aggression against your neighbors,no more execution of dissidents, no more torture chambers and rape rooms. In view of all the circumstance, it is reasonable to say that the invasion met the criterion of proportionality.Based on the above analysis, the invasion of Iraq fulfills all criteria of Jus ad bellum except the criterion of just cause. The reason the invasion of Iraq flunk to meet the requisite of just cause is because there is no weapon of mass destruction found in Iraq and Iraq had no connection with Terrorists. However, if the Bush administration, based on the intelligence provided by CIA prior to the invasion, truly believe d that Iraq had weapon of mass destruction (and was intended to use it) and there was evidence to elicit Iraq had aided al Qaeda, then it would be reasonable to say the invasion fulfills the criterion of just cause.JUST WAR THEORY VS US INVASION (Just in bello)1. Noncombatant ImmunityCoates (1997) states that the moral reasoning associated with the principle of civilian or, more exactly, civilian immunity is one of the most strongly contest areas of just war theory. Since moral guilt or innocent can be established only by reference to the intentions, state of perspicacity and subjective disposition of an individual, the distinction could not be used as a means of discriminating between legitimate and illegitimate targets of attack. This means the criterion of noncombatant immunity is a subjective measure of a persons mind.In a democratic government like the United State, targeting civilian or noncombatant during a war would be a crime. I would quite confidence to say that the US- led coalition force did not featherbed the criterion of noncombatant immunity. But there is always collateral damage. concourse estimated the number of civilian causality since 2003 ranged from 91,676 to 100,0833. The large number of civilian causality or collateral damage gave a worrying reality that noncombatant immunity is very difficult to uphold in a war. Those Iraq civilian killed may be because the coalition army truly believed that their live were in danger and is was an act of self-defense.Besides, there were the human right abuses during the war and in particular at Abu Ghraib prison. Captured Iraqi army was tortured by US army in order to have intelligence. Those Iraqi soldiers were prisoners and could no long-lasting cause any harm to the US, and strictly speaking, they were noncombatant. I consider such act by US is a violation to noncombatant immunity.Nonetheless, those violations to noncombatant immunity are isolated cases during the entire war. From the proceedin g currently childbed against US soldiers committing war crime, it shows that the US government is determined to uphold the requirement of noncombatant immunity.In respect of proportionality and right intention, their arguments are fundamentally the same as the cases in jus ad bellum, and I would not repeat here.CONCLUSIONThe US led coalitions invasion of Iraq met all the requirement of the just war theory except the just cause. The Just Cause Theory is a subjective theory. Whether a war is just depends on the state of mind of the person who wages war, and we could only assess the circumstantial evidence. I guess that we would never know whether the Bush administration knowingly accept the false intelligence that Iraq had weapon of mass destruction and connection with terrorists or the Bush administration simply misled by incredible intelligence from CIA or other government agencies. It would a just war from Bushs perspective, if he was deceived by incredible intelligence.It is very difficult to assess whether a war is just, in particular for those war waged by powerful nations who could exert influence to its alliances or even the United Nation. I therefore suggest that an independent organization should be create who could have access to documents relating to the decision to wage war. This organization should also have judiciary power to conduct proceeding to decide whether a war is just. It can publish country for waging a unjust war and any wrongdoing during a war. Without an independent organization, nations will continue to wage war using the subjective side of the Just War Theory to justify their action.******

A Definition of Audit Independence

A Definition of Audit ceasedomIndependence is fundamentally an lieu of mind for exercise of victor smellinging and defined as an defraud ideal that is easily subject to misinterpretation. Quality of unspoilteousness, objectivity, h hotshotsty, and impartiality atomic number 18 include in the sup specify to characterize emancipation. Independence is a resembling a base element to the reli expertness of scrutinizeors deals. However, it does non mean that an analyzeor must be free of all economic, fiscal, and other relationships to comply with independency. Two aspects ar coerIndependence of mind.It is essential state of mind to en equal to(p) an inspector to stool his opinion or conclusion ground on skipper judgment with disclose beingness affected by compromising influences.Independence in show.It refers to a perception of a third ships comp each regarding the take stockors freedom. Circumstances and relationships which be unharmonious with license w ould baksheesh third party and users of financial statement to throw away conclusion that at that place is unacceptably high encounters of scrutinizeors license has been mared.An canvasor should concords independency of mind just now overly portrays to others he is in strung-out in an scrutinise engagement. For this to be achieved, he or she should avert those threats to license in launch to gain perception as truly main(a) from third party and users of financial statements in order to them confident that the scrutinizeors reports are credible.Definition of Auditors IndependenceThe concept of listeners license is an disc everyplace that has been debated from many perspectives since the birth of the profession.Salehi1 stated that the inspectors independency has been defined by International Auditing Practices Committee of the International Federation of Accountants as The hearer should be straight forward, honest and sincere in his apostrophize to his master copy work. He must be sporty and must non allow prejudice or bias to override his objectivity. He should maintain an impartial attitude and some(prenominal) be and appear to be free of any affair which susceptibility be regarded, whatever its actual effect, as being incompatible with integrity and objectivity.How has the come of scrutinise independence evolved?During nineteenth century, the initial concept of canvas independence arose fundamentally in British that the aboriginal state of captain accountants and studyed accountors was to take charge and safeguard investments in existing and former colonies of the British Empire by those absentee owners and they could try professional run to different investor groups. Auditors were strictly forbid from making investment and involving in the affair that they scrutinizeed. The visit independence during this era was at weak train as the scope of professional help could be broad and scrutinizeors were allowed to coif fe book saveing and financial statements preparation for the entities they audited. there was an economic shift from seat of government coming primarily from foreign sources to capital deriving primarily from house servant sources that led to a change in concept of audit independence during the late 19th and early 20th century. This shift related to the result of erect American breadbaskets and also a change in the intellect of nature and purpose of Business Corporation. During this time, invoice and auditing was essential to paygrade of the trademarked interest of the corporation. There was a collect to initiate periodic equalizer sheets to effectively distribute the retained profit to trademarked interest. By this, auditors primary responsibility shift from serving absentee ownership interest to collective proprietary interest instead. Normally, large banks or wealthy investors acted as domestic share go oners to ensnare collective proprietary interest. However, it ten ds to be more than general customary mired in stock ownership.The concept of audit independence was facing other alteration during the New Deal era when Securities Exchange Commissions (SEC) being discover rised. Standards for reportage and auditing perk up been established by SEC to place effects on audit independence. As a result, primary duty of accountants and auditor shifted to professional banals for preparation and audit of financial statements. During this stage, objectivity and torpidity were essential concept for accountants and auditors in reportage on financial position and operation performance, or else than loyalty to a particular party.Until 1970s, the concept of audit independence has been eroded. macrocosm accounting quicks tend to modify objective and neutral focus and advocating lymph glands regarding accounting and auditing matters (non-audit attends) at the time FASB established to be the strong-minded accounting authority. With a rapidly growing business environment, large public accounting pie-eyed capable to translate wide range of business service to their guests and the grosss derived which outpaced the handed-down auditing services fees. Increasing hawkish marketplace for auditing services accompanied by complexity of international business practices led both(prenominal) auditors shifted from objective and neutral focus to preferable in becoming trusted advisor of invitee even though independence leave had been stressed by ASB of AIcertified public accountant during that period.In the mid- 1980s, internal audit activities were regarded as an opportunity area to be spread out by CPA unassailables for new and existing clients. However, most plastereds encountered obstacles in reading outsourcing services to its clients which were withstandance from internal audit departments and concern over independence of audit committee. External auditor rendering consulting services whitethorn call forth audit fibre b ecause he or she would be provided with considerable knowledge, trading operations and industry of the audit client. Anandarajan et al.2 stated that The greater the external auditors insight into the client, the demote their baron to understand business transactions and break key audit risks. External auditor has a chance to identify and evaluate the clients business studys since they involved in the day-to-day basis operations of client eyepatch they were performing consulting services. This would take advantage for subsequent quality of the audit.C. Richard3 mentioned several(prenominal) shipway to call forth auditor independence prior to Sarbanes- Oxley ProposalsLegal prohibition of financial interests in client companies.It has been the essential universal auditor independence principle that followed by both the SEC and public accounting profession. Elaboration of the rules and coverage structures fork up been formulated for professional employees of accounting pie-e yeds including their direct family members to disclose any type of financial interests.Rotation of audit ap sharpenmentsSarbanes-Oxley required that individual auditors bypass off a client on periodic basis to sink the threats to independence to find oneself. However, it has been objected by auditors by claiming on loss of high start-up bell associated with the initial days of audit if rotation of auditors was being enforced.Peer followThis means reviewing the work of an audit firm by a nonher auditor. It was piecemeal move common in many countries.An independent auditor-appointing and fee-setting corpse.This would help to enhance auditors independence judgment and action by reduce the ability of client counsel in determining the scope of audit and remuneration of auditors.In year 2002, the business trials of several large firms in United States such as Enron, WorldCom and the like led to significant accounting scandals that shock the market. Subsequently, several offici als disclosed to the public that they had intentionally misled investors and this had trigger to question the role and integrity and doubt on independence of these companies auditors. The far-reaching legislation resulted from these accounting scandals was the Sarbanes-Oxley achievement (SOX) and this SOX also created Public Accounting Oversight Board (PCAOB), a professional body for the purpose of establish standards (auditing, ethical and independence standards) to police the auditors behavior. Strengthened independence rules and placing audit committee to supervise the auditors engagement are covered in the further consequences. The enforcement of SOX had transformed merged governance in United States and had a profound influence abroad.Auditors independence was also an important concern in SOX. Section 201 list out those prohibit services to be provided by registered auditor to its clients. The list comprised of non-audit services including bookkeeping, financial breeding sy stems design and implementation, and valuation services. It is argued that auditor independence was being negatively affected by non-audit fees, support by Enron and other scandal-ridden companies flake. However, it is not guaranteed that prohibition of certain non-audit services allow effectively annex auditors independence. Another important event was the independence standards previously establish by the AICPA and SEC through the Independence Standards Board has been recognised by PCAOB. It is under suspicious that whether these rules under SOX enforced were sufficient to befitting publics perception on auditors independence.After the enforcement of SOX rules, it is undeniable to receive a tight-laced reconsideration of the concept of auditor independence. A new concept of auditors independence might arose which in favor of reasserting former objective and neutral concept to accounting profession rather than provide non-audit services to clients. Emergence of current acc ounting and auditing scandals could be viewed as a arduous evidence to climb that independent auditors are not appropriate in providing non-audit services to its clients. just when, this issue was not addressed in SOX or PCAOB independent standards.Another issue regarding audit independence was that client deal outment may still hold the ability to influence scope of audit engagement and audit fees. til now though Section 301 of SOX has clearly specified that audit committee outright responsible for the appointment, compensation, and oversight of independent auditors, but there was no particularised enforcement mechanism guaranteed that client management go away not involved whether instantly or indirectly in selection of auditors, determination of scope of audit and audit fees.In order for this new concept of auditors independence to be effective, two propositions are motivatinged to be in bodieddIndependent auditors should not subject to provide non-audit services to cl ient.Management should be strongly veto by legislation in determining the scope of audit and audit fees to avoid unclear influences that management might exert to auditors.C. Richard3 stated without a transition to this concept, auditor independence standards will most credibly be primarily cosmetic and will not provide sufficient pledge that auditors are in fact independent from client management. If this happened, may lead auditors independence appears to be unnecessary and auditing will no persistenter be trusted by third party and other users of financial statements since it ineffectual to meet public perception on assurance.To create a shoot for audit services, auditors must convince the market of their independence and also their competence. It has long been recognized that a news report for independence is an auditors greatest professional summation and that any negligence on an auditors part will leave them go around to severe penalties in the form of, inter alia, a loss of news report (Owens 1941, Ashley 1942, Johnstone et al. 2001).Reputation serves as a collateral bond for independence, in that the reputation of an auditor found to be less independent than searched will be damaged and the present value of his or her audit services will be reduced (Watts and Zimmerman 1986).Reputation and independence of auditor is untold important nowadays if compared to previous year receivable to many corporation scandals that happens before. There is hard to clarify and determine the auditor independence. There are 2 types of auditor independence which is independence in fact and independence in appearance. Independence in fact exists when the auditor is actually able to maintain an unbiased attitude throughout the audit, whereas independence in appearance is the result of others interpretations of this independence.The issues that happens currently in Asia demesne about audit independence issues are public feels that the translation of independence is unclear, expectation quip leads to line of audit independence, offering non audit service will reduce audit independent, the more longer audit promote, the more audit can resist management pressure,Definition independence is unclearThe current issue happen in Asia country about auditor independence is public feel that the meaning, the definition of independence is ambiguity. Public do not know how to identify the independence of especially the new client. This auditor independence has been subject to diligent debate in recent years payable to major corporate collapses and perceived audit failures, such as Cendant, Enron, Global Crossing, WorldCom and Xerox in the United States. Which audit firm should public trusted since Big 5 previously Arthur Anderson also having the problem of audit independence?Expectations Gapformer(a) than that, there is a research the auditor independence concept in Taiwan be influence by audit expectations gap literature. The expectations gap ind icates differences in views on the nature and role of auditing between client and auditors. There is a different interpretation makes independence concept issues has arise. Financial users expect too much for auditors work, pubic will think that auditors independence has impair due to expectation gap. To solve this problem, to rebuild the trust of public on the issues of audit independence, a number of local and international independence pronouncements and ordinations throw been decreed and reissued.Non Audit Services (NAS)There is a research shows that there is a significant negative relation between non audit services and the extent of client find outment with the auditor over financial reporting issues. Produce non-audit services to client will reduce audit independence.The ability of the auditors to resist client management pressure in auditor-client negotiation over financial reporting issues is important to investigate because it concerns over the issues audit quality and the effectiveness of auditors and will reduce management discretion if auditor do not have ability to resist client management pressure.The ability of the auditor to resist client management pressure in negotiations over financial reporting issues is likely to be weaker when the extent of NAS provided to a client increases. But the ability of the auditor to resist client management pressures in negotiations over financial reporting issues is likely to be increasing as auditor tenure increases.When requiring auditing in NAS, clients are less likely to agree with a Big 5 auditor, but are more likely to agree with auditors perceived by industry specialists. Because of specialist has more greater knowledge of the clients industry, specialists should have greater ability to resist client management pressure about financial reporting issues Auditor independence may be impaired when auditors pursue economic self-gain, instead of serving the public interest during auditor-client negotiation .Audit feesThe current study uses the extent of non-audit services (NAS) thrifty as a percentage of non-audit fees over total fees received from the client, because non-audit fees are increasing and are often significantly higher than audit fees and this has become the major source of revenue for most large audit firms. This rail line implies that the auditors independence may be impaired when the auditor and client transact issues over financial statement reporting, and thus reduce the relative originator of the auditor to resist client management pressure because of the auditors dependence on NAS services fees received from the client.The business community countered that annual audit fees would be increased substantially as a result of the minimum audit fee schedule especially for the small companies. They also charged that a minimum fee structure to the client which it would disagree with the principle of price based on free competition. Therefore, well-nigh large or more e fficient firms which would not allowed charging less compared with other small audit firm. scratch of Ethics for Professional Accountants and the EFAA (1998) suggest that client coat which is measured from coat of fees could raise doubts as to independence, but do not state what constitutes an unsatisfactory dimension of total fees. However, the EFAA clearly states that, the total fee from one client should not exceed a certain percentage of the total overturn of the audit firm. In Malaysia, Noordin (1990) expresses his concern that a code of ethics should provide guidance to limit over-dependence on one client for revenue. The ICAEW has ruled that the size of it of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence. This 15 per cent criterion has also been the level generally used in Australia at which auditors have to consider their independent position and there is even a suggestion that the 15 per cent is to o low. The Cohen Commission (AICPA, 1978) directed wariness to the grandeur of size of audit fees as one of the crucial independence-related issues.Burton and Fairfield (1982) point out that there may be a close gene linkage between management assurance service and size of audit fees. As the provision of management assurance service increases, the auditor is likely to be more dependent on the client due to the size of the fees generated. It also seems plausible that smaller audit firms will be more dependent on the client if the size of audit fees generated is a significant proportion of its overall revenue.Size of audit firm and the level of competition in the audit services marketFurther, in a highly competitive environment, the auditor is also perceived to be less independent due to the increased likelihood of losing a client and the revenue the client generates. Thus, the ominous effects of MAS, the size of the audit firm and competition on a third partys problem of auditor independence actually arise because of the linkage of these variables to audit fees.Basically, a positive relationship means that the larger the audit firm size, the greater the auditors independence. They prove that large firms are more unsusceptible to client pressures, thus maintaining higher audit independence. In fact, it has been argued that large firms, due to their very size, may be more able and motivated to provide better audits. However, as pointed out by Goldman and Barlev (1974), one should not terminate that large CPA firms are immune to pressures from their clients. Competition among the offices of some large firms for clients may be as great as the competition among small, independent CPA firms. More to the point, the few court cases which contend the assumption that CPA firms acted independently indicate that the use of a large CPA firm is no guarantee of its ability to resist pressures from clients, as happened with Arthur Andersen and Enron.Tenure of an audit f irmAn audit firms tenure, which is the length of time it has been filling the audit ask of a given client, has been mentioned as having an influence on the risk of losing an auditors independence. most writers, who discuss the relationship between tenure and audit independence, support this view. A long association between a corporation and an accounting firm may lead to such close identification of the accounting firm with the interests of its clients management that truly independent action by the accounting firm becomes difficult. Some critics invoke the vested interest argument to support the assertion that auditors might compromise their independence to gain continuing audit engagements, the prospect of airlift audit fees if the client firm expands, and opportunities of providing non-audit services later. Example, Enron and Arthur Anderson has associate for 15 years and does not change any other audit firm.In my opinion, the definition of auditors independence is very subject ive until today. This is no absolute answer to shrive the issue. However, we, as a human able to do are to quicken and improve the standard and regulation to solve the current issue. The standard and regulation are created by us and as a human is irregular at everything. Sometimes we created the thing and did not consider the further weaknesses. We need to keep improve and rectify it while we face the cases and issues. A country used few hundred years to create and revise a better constitution. In addition, the auditing standard only used few decades to create the act and policy. We need more time to revise it to be a better regulation. Besides, the scandal or cases happened like Enron would scandalize the accounting and corporate level, but it also leave an opportunity to the standard shape up to revise and restrict the standard. Like the common law of the U.K., that is a lot of cases pot the law could guide the person to make a justice or correct judgment. The cases like Enro n could be guidance for accounting and auditing standard get on like Sarbanes-Oxley Act and Audit Oversight Board. Sarbanes Oxley Act was started to more evince the auditors independence and the occurrence of Audit Oversight Board was established to oversee the performance of audit team and audit committee. However, sometimes the constitution and standard board are intentionally to show themselves have perform their responsibility and task instead of truly rectify the problem. The standard is like a pendulum. The best of the standard is the middle of pendulum. Sometimes a case happened and the pendulum is out of the middle, may be moved a bit to the left side. But the pendulum was shaken by the constitution and standard board compel to stir up it to the right side instead of push it back to the middle. Their action was more to prove themselves have performed their responsibility to get the confident from the audience. If a case happened again, they would push it to the left side. Besides, the person of the constitution and standard board is being paid the high salary by government or sponsor. They need to perform something to prove their responsibility to continue to hold his or her position inside the organization and get the pay rather than rectifies the issue. As an example, the Sarbanes-Oxley Act had restricted the audit firms need to rotate the clients every certain period. It could increase the cost for auditors to start-up the new clients (Baker, 2005). Furthermore, the ICAEW has ruled that the size of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence (Noordin, 1990). This enforcement is to reduce the risk of auditors independence issue but it would restrict the revenue of the audit firms. Although audit firms are providing the professional services, it is still a profit-oriented firm. The middle of pendulum is the standard could maintain auditors independence and audit firms profit, but the revision of standard is already pushed the pendulum from left side to the right side or vice versa.Besides, the expectation gap between independence of auditors with financial report users is still occurring until today. This issue is unavoidable because the perception of audit incentive between auditors with financial report users is different. The perception from shareholders is they expect the auditors could give an assurance to the financial statements which is issued by the management. The perception from auditors is they provide the audit service to the client and the management would pay the audit fees. The audit fees are one of the issue could influence the auditors independence. This occur the conflict of interest between the auditors, shareholders and management. Although the auditor is independent, the financial reports users are continuously call back the unqualified audit report and invest to the partnership. However, the unqualified audit report is not absol utely eliminated the risk and fraud of the company, especially the inherent risk likes going concern issue. The auditors are difficult to justify the going concern issue in the audit report because the auditors are difficult to know the internal information from management. The auditors only can provide the reasonable assurance to the clients financial statements. This is mean the auditors does not guarantee or confirm the financial statements are true and fair view and they only can provide the audit opinion based on the information from management assertion. Although this kind of clarification is stated in audit report, it is still a lot of financial report users believe the auditors could eliminate the fraud. If the company is collapsed, the shareholders would directly think that is the auditors fault and they are not independent. Furthermore, the accounting scandal like Enron already worsened the confidence of financial report users toward the auditor independence and audit repo rt. The expectation gap to auditor independence become larger because the failure of Arthur Anderson.The audit fees are the biggest challenge to the auditors independence. In the degree of professional ethic, the auditors should provide the professional audit service as primarily objective of the firms rather than profit orientation. The professional deportment included independence, honest, competent and others. However, it is difficult for auditors to follow this behaviour because the nature of business. The audit firms could not survive without the profit. With the fierce competition in auditing, the auditors would intend to bring to pass the client request to avoid losing a client and getting a better audit fees. The non-audit service and management audit service are one of the solutions to get a higher audit fees. These kinds of extra services could maintain the client relationship with the audit firms. Unfortunately, the accounting scandals and the restriction for audit inde pendence decrease the profitability of audit firms. The competition becomes fiercer and the independence of auditors is dampened. Besides, the size and tenure of the audit firms could affect the auditors independence. The larger firms could have the larger tenure and resistance to the management influence to the auditors independence (Goldman and Barlev, 1974). Like Big 4, they always serve the bigger clients than the smaller audit firms, they seem like have more authority to negotiate the audit engagement with the clients. The losses of some clients would not strongly affect the total revenue of the audit firms, but for the smaller audit firms are vice versa. The proportion of total fees to the revenue would strongly influence the audit independence (EFAA, 1998). The smaller audit firms have the greater proportion of total fees to the revenue, but it is still have some exemption cases like Enron and WorldCom. Therefore, according to the restriction for auditors independence from S arbanes-Oxley Act, PCAOB and ICAEW, the smaller audit firms have the greater possibility to influence by the client in term of audit independence.According to the statements above, it have many issues could affect and weaken the audit independence. However, the audit independence would not influence the demand of the auditing. The auditors independence only strengthens the reputation of the audit firms and has a competitive advantage in the audit market. The financial report users would not invest to a company that is not audited by the auditors. The agency theory could prove that the demand of audit is still necessary to the shareholders. The shareholders invest to a company and hire the employees to manage the operation and prepare the financial statements. The management would hire the auditors to issue an audit report to verify the financial statements. The information asymmetry and conflict of interest could happen between the shareholders and management. The shareholders inves t a company is to get the come about of their investment, but for the management is to get the higher salary. These kinds of incentives are the main issue to the conflict of interest and information asymmetry. Therefore, the audit is necessary to reduce the information asymmetry and conflict of interest between them. Furthermore, some of the countries do not state the mandatory regulation that the companies financial statements must be audited and issued an audit report by the auditors. The shareholders mostly would request the management to hire the auditors to audit the financial statement and issue an audit report because they know the importance of auditing for their company.Moreover, the audit independence is strongly depending to the both auditors personality and management behaviour. The professional ethic and monetary incentive are the intersection between auditors and management. whiz of the weaknesses is the standards like Sarbanes-Oxley Act only emphasize the restricti on of auditors independence and it does not emphasize the management interruption and influence to the auditors. Although an auditor has a strong independence but it could influenced by the management in term of monetary benefit to the auditor and his firm. Therefore, the current auditing standards should revise and more specify the both regulation of auditors and management to restrict the audit engagement.It seem like the auditing standards have a lot of the flaw in the current regulation, but it is the chemical formula phenomena because the standard is imperfect same like the human. This is the reason for us to keep improve and revise the standard to become better and better. Besides, the standard is necessary in auditing because it is the guidance to the auditors to perform their competent task and provide the independent audit opinion. Although the standard is impossible to absolutely eliminate the fraud and the failure of audit independence, it could minimize the possibility and the frequency to happen the issues or cases like Enron and WorldCom. Hopefully the further exploration and rectification by standard board could improve the auditing standard and recover the confidence to the audit independence from the public.

The Nitration Of Methyl Benzoate Biology Essay

The Nitration Of Methyl Benzoate biology EssayMethyl Benzoate is electron rich and thus undergoes electrophilic aromatic substitution. Nitration of methyl radical group benzoate get out form a major result, methyl m-nitrobenzoate that was foster purified by re-crystallization. The electrophile or the nitronium ion attached to the meta ready in the benzene hoop because of the carboxylic group cosmos meta-deactivator that made the reaction took place in the meta position and the ortho and para positions are de stabilize. The citizenry of re-crystallized methyl m-nitrobenzoate was resolute to be 0.257 g compared to the vision of methyl benzoate, 0.360 g that resulted to % yield. The melting point of the methyl m-nitrobenzoate resulted to 74C compared to its true melting point 78C was computed to cook 5.13% divergency. Many side-products like different orientations in the benzene cry go away be form during chemical reactions. To see how much were organise and how gro ss(a) was the product was, its TLC Profile was calculated that resulted into Rf = 0.79 wherein the result from single vaporization indicating that the product synthesized was pure. The results of the experiment are therefore accurate and effectual in familiarizing with reactions and mechanisms that occur during nitration.__________________________________________________________________________INTRODUCTIONAromatic hydrocarbons are heightens with unmatchable or more(prenominal) benzene rings (3). Due to electron delocalization by its alternating double bonds, it is characterized by being more changeless compared to alkenes (2). Benzene, being aromatic, is a cyclic compound, an unsaturated compound due the presence of pi bonds. In contrast to the double bonds causing the unsaturation of benzene, it is strong and unreactive because of its vibrancy structure where there is rearrangement of electron duo. They undergo EAS or Electrophilic Aromatic renewal reaction due to the fac t that they are electron rich. The nitration of methyl benzoate, C6H8O2, undergoes such(prenominal) type of reaction with concentrated nitric social disease and sulfuric sexually transmitted disease to yield methyl m-nitrobenzoate. From the methyl benzoate, methyl m-nitrobenzoate volition be formed and volition undergo purification by re-crystallizing with methanol. Thin Layer Chromatography pen and melting point of the product were used in the experiment to create sure that there are no by-products formed like compounds with o- and p- orientation (2).MATERIALS AND METHODSThe mass of conical flask was determined and added with 20 drops of methyl benzoate. The mass was also determined as well as the mass of methyl benzoate itself. The methyl benzoate in the flask was placed in an wish-wash lavatory while added by 2 ml of conc. H2SO4 while swirling. Then, the nitrating agent was brisk which is a alloy of 1 ml conc. HNO3 and 1 ml conc. H2SO4 chilled in an grump bath. The n itrating agent was then added to the methyl benzoate solution using a Pasteur pipet. The florilegium was constantly stirred and still chilled in an ice bath. However, conc. H2SO4 essential be added if cloudiness occurs to change the mixture into its clear appearance. Furthermore, the reaction mixture was added 10 g of crushed ice then stirred. As the ice melted, the solid product formed was separated using vacuum filtration where a filter paper was folded into 1/16 big enough to overcome holes in the Buchner funnel. Then, the product was serve with coolness distilled water, fol embarrasseded by 5% NaHCO3 and with cold distilled water until the filtrate became neutral.The product was transferred in a watch field glass and dried over a steam bath. Methanol was used to recrystallize or solidify the product and the percentage yield was calculated. The melting point of the recrystallized product was determined using the melting point apparatus. The TLC profile was determined using a TLC carapace. The TLC plate was drawn with a line using a pencil 1 cm from the target and from the top then dipped in a beaker with ethyl acetate. The plate was dipped in ethyl acetate 3 times. When the response reached the former(a) edge (the some other line), the plate was removed from the beaker. Lastly, Iodine pellets were used to further determine the TLC profile.RESULTS AND DISCUSSIONSMethyl benzoate, C6H8O2, is an aromatic hydrocarbon, a methyl ester with a dull appearance and used in perfumery. With Methyl benzoate, methyl m-nitrobenzoate will be synthesized and will further be purified by re-crystallization (2) with results shown in gameboard 1.Table 1. Percentage Yield of methyl m-nitrobenzoate plenty of conical flask91.749 gMass of methyl benzoate and conical flask92.109 gMass of methyl benzoate0.360 gMass of re-crystallized methyl m-nitrobenzoate0.257 g% yieldThe mass of methyl benzoate was determined by remainder then cooled in an ice bath then added conc. H2SO 4. The solution will still be colorless because methyl benzoate is soluble in H2SO4. Thus, it will form a undiversified mixture. On the contrary, it will form a yellow solution if the flask used is contaminated. The nitrating agent prepared in an ice bath because nitration is an exoergic that requires save 15C and must not increase (1). HNO3 and H2SO4 should be added in the homogenous solution slowly while stirring to annul side products formation like compounds with o- and p- orientation. Also, it will result to a low yield of the product in demand(p). Likewise, fast addition will result to get a high temperature that must be 15C only. adjunct of H2SO4 if cloudiness will occur is important since methyl benzoate is soluble in sulfuric acid and will produce a colorless solution.The mixture of HNO3 and H2SO4 produces nitronium ion that will attach to the benzene ring (5). Methyl Benzoate is characterized for being electron rich and thus sure-footed of reacting to electrophiles and undergoes EAS or Electrophilic Aromatic Substitution with a mechanism via carbocation C+ intermediate shown in Figure 1.Figure 1. Complete instrument of Nitration via Carbocation IntermediateIt follows 3 steps that started from the generation of electrophile which is the nitronium ion, NO2. Then, the formation of carbocation intermediate where nitronium ion will be attacked by the nucleophile will follow. The carbocation in the second step is capable of resonating since aromatic compounds are resonance structure wherein the electron pair can move around the molecule. The resonance of the benzene ring makes them stable and favorable to the reaction since the more stabilize the benzene ring is, the more reaction. The last step is the dissociation of H+ and the reformation of aromatic ring where the electrophile will substitute in one of the hydrogens on the benzene ring. This mechanism resulted to an overall reaction shown in Figure 2.Figure 1. Nitration of methyl benzoateThe so lvent of the nitration which is the sulfuric acid will protonate the reagent, methyl benzoate, which will create stabilized carbocation intermediate. The electrophile or the electron poor nitronium ion, will react to the protonated intermediate in the meta position. The carboxyl group belongs to the e- withdrawing group that deactivates the aromatic ring. Since electron withdrawing group has a meta orientation and a deactivator, the reaction will take place in the meta position. Likewise, the ortho and para positions are destabilized (5). The major product now is the methyl m-nitrobenzene which has nitro and carboxyl group being both electron withdrawing groups oriented at the meta position. aft(prenominal) adding the nitrating agent, the reaction mixture was added 10 g of crushed ice until it coagulated and filtrated by vacuum filtration to get a dryer product. It was then washed by cold distilled water and 5% NaHCO to make excess acid neutralize that made the product green-colore d. The product was dried over a steam bath and re-crystallized with methanol for purification. By washing the product with methanol, by-products or impurities like substitution on different places on the aromatic ring (ortho and para positions), methyl-2-nitrobenzoate or maybe methy-3-nitrobenzoate formed during the previous reactions should purified to get the favorite(a) product. However, the methanol is preferred cold to control loss of desired product. The re-crystallized methyl m-nitrobenzoate weighed 0.257 and had % yield. The melting point of the re-crystallized methyl m-nitrobenzoate was determined to be 74C that is close to its true melting point being 78C. The % difference was determined to be 5.13% as shown in Table 2.Table 2. break up point of re-crystallized methyl m-nitrobenzoateMelting point of re-crystallized methyl m-nitrobenzoate74CTrue Melting point of methyl m-nitrobenzoate78C% difference5.13%To see how much products were formed and to check its purity, the TL C profile or Thin Layer Chromatography should be done (6). Each trial as the TLC plate was dipped in the solvent (Ethyl acetate) should have only 1 spot that is equivalent to 1 compound. If 3 spots were formed in the TLC plate on 3 trials when the solvent moves on the top of the plate by capillary action, it simply means that 3 compounds were present in the product. Thus, making it considered as not pure. The spots will be clealy visualized when the plate is placed in an one vapor (4) here it sublimes from solid to liquid stain. Also, other compounds are capable of adsorbing iodine and become visible. On the contrary, the re-crystallized m-nitrobenzene formed had been considered as a pure compound as illustrated in Figure 3 and had an Rf value of 0.79.Rf = dspot / dsolvent frontRf = 3.75 cm / 4.6 cmCDocuments and SettingsnicolleMy DocumentsCollege Files2nd Year 2nd SemORGCHEMLABEXPT4 NITRATION OF METHYL BENZOATETLC Plate.jpgRf = 0.79dsolvent front = 4.7 cmdspot = 3.7 cmFigure 3. T LC ProfileThe desired product, methyl m-benzoate, purified by re-crystallization was successfully synthesized from methyl benzoate by avoiding the formation of other side-products. However, if phenyl benzoate was used, it will also follow EAS or Electrophilic Aromatic Substitution

Company Comparison of Customer Satisfaction

partnership Comparison of Customer blissCHAPTER FOURRESEARCH FINDINGS depth psychology AND INTERPRETATION4.1 INTRODUCTIONThis chapter attempts to analyse questionnaire findings regarding client satisfaction with the two arrive transport companies involved in the present study a publicly-owned smart set (referred to as follow A) and a privately-owned company (referred to as smart set B). Satisfaction rates of guests of some(prenominal) companies be as well as comp ard against each separate in Chapter Five to illustrate which company provides to a greater extent satisfactory serve ups to its customers. seventy questionnaires were distributed to the passengers of Company A and sixty to the passengers of Company B. Fifty questionnaires were completed by passengers of each company and returned to the seeker. This gives response rates of 71.4% and 83.3%, respectively. These return rates atomic number 18 acceptable response rates. Passengers who declined to participates either they claimed that they were none interested in the survey, whereas nigh other claimed they did not have the time to complete the questionnaire.4.2 FACTORS MOTIVATING guestS TO lot WITH THE COMPANY AResponses to the factors that have motivated the customers of this company are presented in tabularize 4.1 and illustrated in courses 4.1 to 4.3. Factors motivating customers are divided into trey groups reliableness and Customer answer (RCS) factors (eight factors), Convenience and accessibility (CA) factors (nine factors) and On-Board Services (OBS) (five factors). Responses to the eighteen statements are illustrated in Table 4.1. To facilitate data analysis, responses to the Strongly change course and Agree groups were feature and presented in somas 4.1 to 4.3 as SA/A. Similarly, for the Disagree and Strongly Disagree groups were combined as DA/SDA. The nary(prenominal)View responses (NV) were left as it is. Table 4.1 indicates that between 4% and 20.0% of responding pass engers declined to excerpt their imbibes. This indicates their indifference to the questionnaire items.Table 4.1. Reasons for choosing to travel with Company AVariablesSAANVDASDACAConvenient stockpile and ticketing76.016.08.00.00.0CAPrompt and unblemished reservation and ticketing44.040.016.00.00.0CAGood checking-in assist44.044.012.00.00.0CAFrequent tour programme40.040.020.00.00.0CAConvenient jaunt enumeration36.048.012.04.00.0CA stool allocation28.056.016.00.00.0RCS politeness of employees28.056.016.00.00.0RCSEmployees willingness to help passengers36.048.016.00.00.0RCSEmployees knowledge to state passengers questions40.048.08.04.00.0RCSPassengers are given personal attention44.040.08.04.04.0RCSNeat appearance of employees40.044.016.00.00.0RCS gum elastic of Driving44.044.08.00.04.0RCSSincere interest in understand problems36.044.016.04.00.0RCSOn-time surgery36.048.016.00.00.0OBSSeat comfort40.040.012.08.00.0OBSMeal wait on48.032.08.012.00.0OBSOn-Board cheer dish u ps40.044.04.04.08.0OBSUp-to-date jalopy and on-board facility40.044.04.04.08.0CA = Convenience and Accessibility RCS = Reliability and Customer Service OBS = On-Board Services4.2.1 SATISFACTION WITH gismo AND ACCESSIBILITY FACTORSPassengers (thereafter referred to as respondents) were asked to express their conformity or disagreement with the six items relating to convenience and accessibility factors Convenient reservation and ticketing (Item No. 1), Prompt and finished reservation and ticketing (Item No. 2), Good checking-in dish ((Item No. 3), Frequent journey programme (Item No. 4), Convenient journey schedule (Item No. 5), and Seat allocation (Item No. 6) (see Table 4.1, look 4.1). Patterns of their responses are analysed below. It is noted in Table 4.1 and pres ripen 4.1 that 92.0% of the respondents were convenient (strongly concur/agreed, SA/A) with the reservation and ticketing procedures undertaken by the company (Item No. 1). Only a littler minority of responden ts assigned their indifference to this item, whereas none of them disagreed with it. The mass of the respondents (88.0%) were at ease (SA/A) with check in service (Item No. 3) (Table 4.1, Figure 4.1), and a minority (12.0%) did not express their views, but none of the respondents were dissatisfy with this service. In terms of prompt and accurate reservation and ticketing (Item No. 2), convenient journey schedule (Item No. 5), and shadow allocation (Item No. 6) (Table 4.1, Figure 4.1), 84.0% of the respondents were satisfied with these three items, and totally 4.0% of the respondents were dissatisfy with convenient journey schedule (Item No. 5).4.2.2 SATISFACTION WITH RELIABILITY AND customer SERVICE FACTORSRespondents were asked to indicate their rate of satisfaction/dissatisfaction with eight items concerning reliability and customer service factors. The volume of respondents (88% of the sample) indicated that they were satisfied with employees knowledge to answer passenge rs questions (Item No. 9), and with synthetic rubber of driving (Item No. 12). Only 4.0% of the respondents were dissatisfied with these services and 8.0% of them indicated their indifference.With regard to tact of employees (Item No. 7), employees willingness to help passengers (Item No. 8), passengers are given personal attention (Item No. 10), Neat appearance of employees (Item No. 11) and on-time performance (Item No. 14), the majority of respondents were satisfied (SA/A) with these items. However, between 8.0% and 16.0% of the respondents expressed their indifference to these items, and only 4.0% to 8.0% of them were dissatisfied with some(a) of these items, as indicated in Table 4.1 and Figure 4.2. With regard to the item true(prenominal) interest in solving problems (Item No. 13), 80.0% of the respondents were satisfied with it, and 16.0% of them expressed their indifference, whereas only 40.0% of them disagreed with it.4.2.3 SATISFACTION WITH ON-BOARD SERVICE FACTORSRespo ndents were asked to indicate their rate of satisfaction/dissatisfaction with four items concerning on-board service factors. Table 4.2 and Figure 4.4 clearly show that 84.0% of the respondents were satisfied with on-board delight service (Item No. 17) and up-to-date coach and on-board facilities. However, 12.0% of them were dissatisfied and 4.0% expressed their indifference.Figure 4.3 also illustrates that 80.0% of the respondents were satisfied with the seat comfort (Item No. 15) and meal service (Item No. 16). However, 8.0% and 12.0% of the respondents were dissatisfied with Items No. 14 and 15, respectively, and 12.0% and 8.0% of them expressed their indifference with these two items, respectively. It ass be noted that more respondents were dissatisfied with these four services than with the other items in other two dimensions.4.3 FACTORS MOTIVATING CUSTOMERS TO DEAL WITH THE COMPANY BResponses to the factors that have motivated the customers of this company are presented in T able 4.21 and illustrated in Figures 4.4 to 4.4. Table 4.1 indicates that between 20% and 40.0% of the responding passengers declined to express their views. This indicates their indifference to the questionnaire items.4.2.1 SATISFACTION WITH CONVENIENCE AND ACCESSIBILITY FACTORSData presented in Table 4.2 and illustrated in Figure 4.4 show that 76.0% of the respondents were satisfied (strongly agreed/agreed, SA/A) with the reservation and ticketing procedures undertaken by the company (Item No. 1). However, the remain 24.0% of the respondents expressed their indifference to this item, whereas none of them disagreed with it. somewhat two-thirds of the respondents (68.0%) were satisfied (SA/A) with prompt and accurate reservation and ticketing, whereas the rest 32.0% of the respondents did not express their views, and none of the respondents were dissatisfied with this service (Table 4.2, Figure 4.4). With regard to the remaining four items (good checking-in service, Item No. 3 Fr equent journey programme, Item No. 4 Convenient journey schedule, Item No. 5 seat allocation, Item No. 6), 60.0% of the respondents were satisfied with these services. The remaining 40.0% of the respondents either expressed their indifference to these items, or were dissatisfied with them (Table 4.2, Figure 4.4).Table 4.2. Reasons for choosing to travel with Company AVariablesSAANVDASDACAConvenient reservation and ticketing36.040.024.00.00.0CAPrompt and accurate reservation and ticketing28.040.032.00.00.0CAGood checking-in service20.040.040.00.00.0CAFrequent journey programme16.044.032.08.00.0CAConvenient journey schedule20.040.032.04.04.0CASeat allocation24.036.028.04.08.0RCSCourtesy of employees16.046.030.04.04.0RCSEmployees willingness to help passengers20.042.026.08.04.0RCSEmployees knowledge to answer passengers questions16.042.032.04.06.0RCSPassengers are given personal attention18.034.038.06.04.0RCSNeat appearance of employees20.044.020.08.08.0RCSSafety of Driving10.042.024.0 12.012.0RCSSincere interest in solving problems12.040.032.012.04.0RCSOn-time performance16.030.036.012.08.0OBSSeat comfort20.028.032.016.04.0OBSMeal service16.012.040.020.012.0OBSOn-Board entertainment services12.024.044.012.08.0OBSUp-to-date coach and on-board facility16.044.024.04.012.0CA = Convenience and Accessibility RCS = Reliability and Customer Service OBS = On-Board Services4.3.2 SATISFACTION WITH RELIABILITY AND CUSTOMER SERVICE FACTORSRespondents were asked to indicate their rate of satisfaction/dissatisfaction with eight items concerning reliability and customer service factors. About two-thirds of the respondents (64.0% of the sample) indicated that they were satisfied with employees neat appearance (Item No. 11) (Table 4.2, Figure 4.5). One-fifth (20.0%) and 16.0% of the respondents expressed their indifference or dissatisfaction with this item.Most respondents (62.0% of the sample) were satisfied with the dexterity of the employees and employees willingness to help p assengers. However, many of them either expressed their indifference, or were dissatisfied with these services. slight than three-fifths (58.0%) of the were satisfied with employees knowledge to answer passengers questions (Item No. 9), and 32.0% of them expressed their indifference and 10.0% of them were dissatisfied. Around half of the respondents (52.0% of the sample) were satisfied with passengers are given personal attention (item no. 10), safety of driving (item no. 13), and sincere interest in solving problems (item no. 14). The remaining half either expressed their indifference or, to a lesser extent, was dissatisfied with these items. However, only 46.0% of the respondents were satisfied with on time performance (Item No. 14), and the remaining 54.0% of them either expressed their indifference or were dissatisfied with this item.4.3.3 SATISFACTION WITH ON-BOARD SERVICE FACTORSRespondents were asked to indicate their rate of satisfaction/dissatisfaction with the four items relating to onboard service factors (Item No. 18) (Table 4.2, Figure 4.6). Figure 4.6 indicated that about two-thirds of the respondents (68.0% of the respondents) were satisfied with up-to-date coaches and on-board facilities, whereas the remaining respondents either did not express their views (16.0% of the sample) or were dissatisfied with this item. Data presented in Table 4.2 and Figure 4.6 clearly indicate that less than half of the respondents were satisfied with seat comfort (Item No. 15) (48.0%), meal service (Item No. 16) (38.0%), and on-board entertainment services (item No. 17) (44.0%). The remaining respondents (62.0% to 52.0% of the sample) either did not express their view or were dissatisfied with these items. On the whole, it can be said that more respondents either showed their indifference to these three items (30.0% to 36.0% of the sample) or were dissatisfied with them (20.0% to 32.0% of the sample).4.3 DEMOGRAPHIC CHARACTERISTICS OF RESPONDENTSThe demographic c haracteristics of the respondents from both companies, Company A, and Company B are analysed and compared in this section. Figure 4.7 clearly demonstrates that the majority of respondents of both companies (88.0%) were young between 21 and 50 year old. This is not surprising given that these ages represent people who are more active and more mobile than in other age groups. Forty-six respondents (92.0% of the sample) of Company A were Libyan nationals and the remaining four (8.0% of the sample) were Arab nationals. As for Company B, all fifty passengers were Libyan nationals. In terms of gender, 30 (60.0% of the sample) of Company A respondents were males, and the remaining twenty (40.0% of the sample) were females. As for Company B, 26 respondents (52.0% of the sample) were males and the remaining twenty-four (48.0% of the sample) were females. It can be argued that females represented a soaring proportion of the total number of respondents. As regards their income, Figure 4.8 c learly demonstrates that the majority of respondents of Company A (72.0% of the sample) and Company B (88.0% of the sample) were on the high remuneration scale of between Libyan Dinars (LD) 201 and over LD350. People with these high salaries, in the Libyan context, are those who can afford to travel more than swallow paid people.With regard to their occupation, the majority of respondents of both companies were managers, employees of a company, or brass employees (Figure 4.9). Respondents referring to themselves as professional or students were not represented in Company B sample. Most Company A respondents (60.0% of the sample) have been working for decimal points of 3 to more than 6 years, and 64.0% of Company B respondents were also working for that period of time. The remaining respondents have been working from less than one year to three years.As for their qualifications, Figure 4.10 indicates that the majority of respondents were highly qualified educationally. Most of th e respondents of both companies held Diplomas and Bachelors Degrees. In the following chapter, the rate of satisfaction with the eighteen questionnaire items indicated by the respondents of Company A and Company B will be compared and contrasted against each other. enquiry conclusions will be drawn out and recommendations for both companies and for future research are also outlined in the following chapter.

The Impact Of Liquidity On Profitability Finance Essay

The Impact Of Liquidity On Profitability Finance assayPadachi observed the trends in works smashing circumspection and its impact on performance of a sign. Return on summations and immediate payment reincarnation round of golf was apply to measure the trues lucrativeness and capability of on the job(p) chapiter worry respectively. He described that a sign of the zodiac should of importtain stability mingled with favorableness and placidness sequence maintaining its day to day activities. The manager of a avocation want to maximize cockeyeds look on by achieving likered trade- saturnine betwixt liquidness and positiveness of a degenerate. The end points indicated that the more coronation in inventories and receivables pocket-sizeer the favourableness of a unfaltering.Raheman Nasr (2007) discussed the impact of running(a) detonator precaution on positivity of a trusty. They as well as eminentlighted that the basic objective of a flying is to maximize profit but maintaining fluidity is also an eventful objective. There will be a serious problem if smashed amplification profit at the cost of liquid state. Both objectives argon all- fundamental(a) for the rigid. If a firm does not concerned intimately profit thusly it pratnot survive for a longer period. On the separate hand, if a firm does not concern about fluidness it may face bankruptcy. They took 94 firms of Pakistan and examine that thither is a negative relationship betwixt liquidity and profitableness of a firm.Michalski (2008) empirically analyzed the relationship between firms insurance regarding net operative investment and firms positiveness. Too low liquidity train may come up problems with timely reimbursement of its liabilities spot surplus liquid summations would negatively affect firms lucrativeness. He discussed that decisions regarding liquidity is very difficult, a firm has to choose one of the three policies first an aggressive constitution i.e. a large part of the firms resolved and volatile demand to finance fixed assets is supported with compact precondition support, second a moderate insurance i.e. a fixed part of authorized assets is financed with long term cash and volatile part is financed with short term funds lastly a conservative insurance policy i.e. both fixed and volatile parts of catamenia assets atomic number 18 financed with long term funds.Dash Hanuman (2009) were concerned about operative great(p) management and they analyzed the liquidity-favourableness trade-off model named as goal programming model. They supported that proper melt of fund is requisite to run any business. A firm has conflicting objectives regarding liquidity and profitability so the goal programming model determines how targeted take aims of profitability and liquidity would be achieved by maintaining menses and fixed assets and at the same time minimizing probability cost. Their model proposed that running(a) large(p) and take stock must be streamlined to profitability.Nazir Afza (2009) tried to find out the relation between aggressive working(a)(a) great management policy and firms profitability by using card data fixing model and Tobins q of 204 Pakistani companies for the period of 1998-2005. They claimed that investors give wideness to stocks of those firms which adopt aggressive policies to manage current liabilities. Their findings suggested that aggressive working jacket investment and backing policies and profitability are negatively associated. They claimed that investors consider that firms which arrest less long term loans and virtue can pay back amend performance than the separates.Burtescu (2010) documented the reflection of liquidity and profitability of a gild in the accounting result. He emphasized that it is not adequate for a firm to follow only economic indicators but it is also subjective for a firm to make sure its liquidity in its per sona of a specific dimension of fiscal management. The knowledge about solvency and liquidity are beneficial for a firm to predict the ability of a firm to fulfill its financial obligations. He argued that investors have a smashing concern about the cash flow of a society and it becomes prerequisite for a firm to include cash flow statement in its annual financial statements.Gill, Biger Mathur (2010) assay to examine the relationship between working great(p) management and profitability. They utilise try on of 88 firms listed on cutting York acquit Exchange for the period of 2005-2007. The results suggested that the relationship between cash innovation bike and gross profit margin is statistically significant. They also conclude that account receivables and profitability are negatively associated. The managers can enhance shekels of their confederacy by handling the cash transition cycle efficiently.Mohamad Saad (2010) attempted to scrutinize the impact of working chapiter management on profitability and groceryplace valuation of a firm. They analyzed the secondary data of 172 Malayan companies for the period of 2000-2007. They took working capital variables such as cash conversion cycle, current ratio, debt to asset ratio, current asset to kernel asset, current liabilities to number asset and profitability variables are issue on asset and return on invested capital. By using triple regression analysis and correlation, their results revealed that working capital variables have negative association with firms profitability. Firms cannot exist without working capital and it can improve the profitability and market comfort of a firm. peal Su (2010) also conducted a study to find out the relationship between working capital management and firms profitability. The working capital management has an significant part in the success and failure of a firm because it has a great impact on the profitability and liquidity of a firm. Their samp le is based on 130 firms which are listed in Vietnam stock market for the period of 2006-2008. Their findings proved that profitability and cash conversion cycle is powerfully negatively associated. By optimum working capital management, the managers may cook a value of stock for the shareholders. The firm should maintain a sense of balance between its twain objectives profitability and liquidity. One objective should not be achieved at the cost of other. Their findings also suggested that profitability can be change magnitude by decreasing the number of days accounts receivable and inventories.Saleem Rehman (2011) observed a significant relationship between liquidity and firms performance. Liquidity of a society is very principal(prenominal) for its every stack holder. If a firms cash and stuffy cash assets are insufficient to encounter its immediate payment obligations than firm may face difficulties. This can affect firms day to day business operations and profitability. They evaluated that liquidity and profitability are inversely colligate, one increases the other will lessens.Bhunia, Khan Mukhuti (2011) provided the evidence with respect to the relationship between liquidity and profitability of a firm. They took steel companies of private sector in India to assess the management of liquidity as a factor of performance. They studied all important(predicate) liquidity indicators and analyzed that optimum working capital management can be achieved by controlling the trade-off between profitability and liquidity of a firm. Firm value is positively affected by optimal working capital management so the investment in working capital must be satisfactory. They concluded that liquidity and profitability are significantly positively associated.Saghir, Hashmi Hussain (2011) studied the relationship between working capital management and profitability of a firm. They used cash conversion cycle to measure working capital management efficiency and retu rn on asset to measure profitability while analyzing the financial data of 60 textile firms listed on KSE for the period of 2001 to 2006. They suggested that smooth inflow of profit is in general affected by the optimum point of working capital. Working capital means companys current assets and it has a direct effect on the liquidity and profitability of a firm. According to the risk and return surmise, when firms liquidity of working capital is proud and so it has low risk and low profitability and vice versa. The shorter cash conversion cycle is better for the firm profitability. Their result shows the negative relation between working capital management and profitability of a firm.Alipour (2011) researched about working capital management and corporate profitability while taking sample of 1063 companies from Tehran stock exchange. To test the hypothesis, multiple regression and pearsons correlation was used. He analyzed that sale and profit of a company is greatly influenced by the working capital management. Due to inefficient working capital management, a company may be incapable to pay its debts on time. The results show a significant relationship between working capital management and profitability of a company. There is a negative relationship between cash conversion cycle, average accretion period, inventory turnover in days and profitability.Qazi et al. (2011) examined the impact of working capital on the profitability of a firm. Using the financial data of Pakistani automobile and oil and gas industry for the time period of 2004-2009, he proposed that the important components of working capital are debtor, creditor and inventory. The efficient and effective working capital can pee-pee value of the shares to shareholders. He persuaded that maintaining the companys liquid level is a study task of a company. So, by ignoring liquidity objective, company may face insolvency or bankruptcy. Their results showed the positive impact of working capit al on profitability.Ching, Novazzi Gerab (2011) scrutinized the financial statements of devil separate groups of companies working capital intense and fixed capital intensive having16 companies in each group listed on Brazil Stock exchange during 2005-2009. They used return on assets, returns on sales and returns on loveliness to measure profitability and cash conversion cycle, debt ratio, days receivables, days inventory and days of working capital are used as independent variables. Their results showed that managing working capital is very important for both lineament of companies. Moreover, working capital intensive type of company gets more profit by managing inventory and cash conversion efficiency at optimum level and fixed capital intensive type of company yield more profit through other two variables.Karaduman et al. (2011) also investigated the link between management of working capital and profitability of a firm. In the recent economic conditions, the survival of a f irm greatly depends upon the ability to manage its financial function. Their sample is based on 127 companies listed in the Istanbul Stock Exchange during 2005-2009. The cash conversion cycle was used as a proxy of working capital management and returns on assets was used to measure profitability. The results portrayed that ROA is positively affected by the reduction in CCC. The profitability is increased by developing efficiency of working capital.Alam et al. (2011) studied the influence of working capital management on the profitability and its market value of firms which are listed on Karachi stock exchange. They claimed that a misconception that firm survival is based on its profits has been cleared due to the record liquidity crises. They used financial data of 65 companies listed on Karachi Stock exchange during 2005-2009. Return on assets and returns on invested capital were used as proxy for measuring financial performance of the firm, Tobins Q was used to determine the ma rket value of a firm and five financial ratios such as cash conversion cycle, current ratio, debt to asset ratio, current asset to total asset ratio and current liabilities to total asset ratio were used as dependent variables. Their empirical results presented sufficient evidence that firms strongly depends upon current assets to generate profits.Ogundipe, Idowu Ogundipe (2012) provided evidence regarding the influence of working capital management on performance of a firm and its market value. They collected data from annual reports of 54 Nigerian companies for the period of 1995-2009. They explained working capital management as management of current assets and current liabilities and it has a direct effect on firms profitability and market valuation. Their findings suggested that as cash conversion cycle decreases firms profitability increases and efficient working capital management also increases the market value of a firm.Barine (2012) established the relationship between ef ficient working capital management and firms profitability. Working capital management ensures a firms ability to satisfy both short term obligations and forthcoming operational expenses. They compared the cost and returns of working capital of 22 listed firms on Nigerian stock exchange. Their findings proposed that if cost of working capital is greater than returns on working capital investment then it negatively affects profitability and firms should have optimized working capital investments to stay apart from over or under investments.Bhunia (2012) explored the influence of liquidity on profitability while taking the sample of FMCG companies in India during 2001 to 2010. He argued that working capital management plays an important role in the financial management decisions of a firm and managers should manage the trade-off between liquidity and profitability to give away optimal working capital management as it can create value for the firm. By using applied normality test, co rrelation and regression, the results indicated that liquidity and profitability are positively associated.The research of Vahid, Mohsen and Mohammadreza (2012) also highlighted the affect of working capital management policies on firms profitability. They explained that working capital management has a great impact on profitability and liquidity of a firm and it is responsible for the success and failure of a firm. Their sample consists of 28 Iranian companies listed on Tehran stock exchange for 2005-2009. Their results suggested that conservative investment policy i.e. high level of short term investment have a negative impact on profitability and value of a firm, while aggressive investment policy i.e. long term investment have positive impact on profitability and value of a firm. Their results also showed that aggressive financing policies i.e. high level of current liabilities to finance firms hurl have a negative impact on profitability and value of a firm, while conservative financing policies i.e. having more long term liabilities to finance firms operating activities have a positive impact on firms profitability and value.Al-Mwalla (2012) tried to observe the affect of working capital management policies on the profitability and value of a firm. He persuaded that a firm has to maintain adequate level of working capital to fulfill its short term obligations. Therefore, a firm can adopt one of the two policies a conservative policy by maintaining low level of current assets to total assets or an aggressive policy by keeping high level of current liabilities to total liabilities. He took annual data of 57 firms listed in Amman Stock Market during 2001 to 2009 for analysis. The results portrayed that conservative policy of investment and financing are positively associated with profitability and value of a firm.Ahmad (2012) highlighted the influence of working capital management on forms performance while taking a sample of 253 companies related to non f inancial sector listed on Karachi Stock Exchange, Pakistan. He use ROA and ROE as proxy of firm performance and current asset over total sales, current asset over total asset, debtors turnover, current ratio and inventory turnover as proxies of working capital management. Using OLS regression, Pearson correlation analysis and logistic regression techniques, he found that all explanatory variables are positively check to firm performance except current assets to total sales as it has a negative correlation with firm performance.Usama (2012) extended the work of Rehman and Nasar regarding working capital management while taking the sample of 18 companies from other food sector listed on Karachi Stock Exchange for the period of 2006-2010. The tec used different variables to measure working capital management such as average collection period, inventory turnover in days, cash conversion cycle, average payment period, debt ratio, firm size, current ratio, and financial asset to total as set. Using common effect model and pooled least form regression, the results indicated that working capital management has significant positive association with firms profitability and liquidity. He also concluded that firm size and minimum inventory turnover in days has positive influence on firms profitability.Myers (2001) purported that there is no general conjecture regarding debt and equity woof. He discussed three main theories for the choice of debt and equity. He described that according to trade off theory firms adopt that debt level which balances the tax benefits of additional debt against the cost of financial distress. Debt financing gives a tax shield to a firm therefore they took high level of debt to gain maximum tax benefits and eventually increase profitability. However, the increase of debt financing increases the possibility of bankruptcy. According to pecking coiffure theory, when firms cozy cash flow is not enough to fulfill its capital expenditure then fi rms prefer debt on equity. Mostly low profitable firms entail external financing and accumulate debt. According to the free cash flow theory, when a progress firm has profitable investment opportunities and its operating cash flow is good exceeds its investment opportunities, so this dangerous level of debt will have a positive effect on firms value regardless of threat of financial distress.Berger Bonaccorsi di Patti (2003) supported that leverage has a direct impact on histrionics cost which influences firm performance. They proposed that high leverage or a low equity capital ratio causes to reduce the agency cost related to outside equity and raises firm value. They used annual information of U.S. moneymaking(prenominal) banks from 1990 to 1995. Their result showed that a 1% increase in leverage decrease equity capital ratio surrenders a predicted 6% increase in profit efficiency.Fama French (2005) described the financing decisions of firms. They tested prodigys of pecking order theory about financing decisions and claimed that more than half of their sample firms defy the pecking order predictions. Their first result is against the pecking order prediction that firms hardly issue stock. infra their sample, 67% of the firms issue stock each year during 1973-1982 and it rises to 74% for 1983-1992, and 86% during 1993-2002. So, equity decisions of a firm frequently violate the pecking order. Second prediction is that capital structure of a firm is derived by asymmetric information problem but their findings are against this prediction. They suggested that this problem can be avoided by issuing equity through different ways.Elsas, Flannery Garfinkel (2006) studied firm major investment, financing decisions and long run performance. They took 1,185 U.S. firms which made huge acquisitions or capital expenditures during 1989-1999. They observed that large firms financed their new investment with debt whereas equity has a down in the mouth role. With the passage of time, new debt replaced with equity funds. Small firms mostly rely on issuing equity when financing its new investments to replace debt while internal cash flow is used by medium sized firms. They analyzed that debt financing produces negative long run performance more than equity financing whereas financing with internal funds never produce important share underperformance.Dittmar Thakor (2007) developed a new theory of topic of protective cover that is when stock impairments are high then firms issue equity. This issue is unconnected with the two major theories of capital structure pecking order and trade off theory. The main idea of their theory is that managers decision about security issuance is based on how their decisions will influence the investment choice of the firm and how this choice will influence the post-investment stock price of the firm. After the investment in the project, managers are more concerned about the stock price and the long term equity value of the firm. The shareholders and bondholders may object to the managers choice of investment because they have dissimilar beliefs regarding the value of the project. Their findings suggest that firms which issue equity have higher stock prices, higher values of agreement argument and higher increase in investments.

Analysis of the Official Website of Major League Baseball :: Website Major League Baseball

Analysis of the Official Website of Major League baseballMajor League Baseball is not only Americas favorite past time but, it is besides one of Americas longest known sports. As the playoffs approach this year baseball gets to a greater extent intense as the groups try to secure their playoff position as head as making the wildcard cut. The Major League Baseball website is to everyone who loves the game and wants to borrow up on all the latest games along with the great plays of the day. in that location is a step by step process for following every game of the day. The website also has a link to each team where you hatful review you favorite players stats. Each team has there own web page where you coffin nail shop for clothing hats and other collectables full by clicking their link. The website is extremely affective beca severalize it provides everything ab step to the fore baseball and is belatedly to operate. The official website of Major League baseball (Eth os) has everything posted current and accurate. The webpage also provides the latest trades of players and the hiring and firing of coaches. The other incredible thing about this website is how you can watch the games live, without having to turn on the television. I will always use this website as a reference because I can find out how my team is doing with a click of a button in just an instant without having to wait for the ESPN highlights. The Logos of this website is that you can purchase things on it without the vex of having your personal information like your credit card or predict being released to people other than the Major League Baseball Association. The website has a secure feature which only allows you as the user to type in your personal information, and it wont be given to anyone else. The relevant part to this web page is that not only is it valid, but it just makes things a lot easier when you can shop online and not have to go to lineage to store to find the best price. Anything you could possibly want for your favorite team can easily be found by clicking on your team and it will take you right to there own page. There argon also emotions like (pathos) linked with this page because it shows pictures of players and also clutch stake plays which have huge impacts on players along with viewers.

Gender Stereotypes :: essays papers

Gender StereotypesToday, every one of us is spending more of his leisure time watching TV, sense of hearing to the radio or reading newspapers and magazines. The shows on the TV and the articles in the newspapers decide our decision process, shaping our perceptions for the world. Besides the positive fact that we atomic number 18 advance informed and in touch with the latest news, we should be aware that pass judgment this enormous flow of information and allowing it to make our mind can be dangerous. The TVs infiltrate our lives, guiding us what are we supposititious to wear, how are we supposed to look and act. Children, because of lack of mature judging values, are more unvaccinated to the influence of the television. They tend to accept everything they see on TV as real. Kids often identify with movie characters and comics figures much more than the elder times does. It is the role of the parents to teach them that not everythink that glitters is gold and to give them a weaken perception of the world. That of eat does not mean that parents are affected slight by the TV. On the contrary, they are often more affected than their kids, of course not by cartoons, but by shows that contain information close serious subjects such as parenthood. Concerned with being good parents, deal are accumulating a lot of information on the subject. As the information can be very helpful, sometimes it can be destructive. That is the baptistry when it comes to the problem of runaways and sissies. What are these two terms used for? The term tomboy is used when referring to a girl who is masculine, and the term sissy is used when referring to a boy who is feminine. We need to state what we consider feminine and what is masculine. According to the naturalised sense in the society, femininity and masculinity are tightly abut to gender. Men are supposed to be masculine. They are expected to be strong, rough, to have high stamina. They are not supposed to wear skirt s(the Scots are an exception) but trousers, and should avoid colors like pink and violet. These are feminine colors. The man in the family is usually the person who should provide silver and build a career. On the othere hand, women are supposed to be ships boat and loving mothers and wives, to wear skirts and to walk on higheels.