Smart Growth Anthony Flint Essay Example | Topics and Well Written Essays - 1000 words

Smart Growth Anthony Flint - Essay Example Planning for the growth of contemporary towns entails early preparation of its entire infrastructure. Urban developers focus on the developments of their towns in aspects that will enhance growth. Sustainability is a significant element during planning for the growth of cities. This is because planners succeed when they ensure that their infrastructure is sustainable. This also implies that appropriate leadership ensures that planning of any project benefits several people. This kind of leadership is likely to establish several policies that facilitate development of practical procedures. For example, the political leadership of a state could create policies that encourage its entire citizenry to acknowledge the value of development. Such policies include the establishment of commissions that focus on developmental issues. The commissions also identify suitable human resources that will ensure the design of creative plans (Randall & Weber 78). There is need for proper legislation that will enable the entire planning of modern towns to be effective. Such legislation is effective because it passes Acts that tend to support the growth of infrastructure. The presence of growth management plans is an essential inclusion in planning strategies. This is because the plans help experts to ensure there is a systematic execution of appropriate strategies that enhance development. These strategies include intentional initiatives that attempt to assess the potential development of infrastructure in several places. Others include the preservation of landscapes that is funded by transfer of taxes from estates. The issue of taxes is fundamental because it helps planners have adequate funds for their various operations. Insufficient funds tend to derail all the procedures that attempt to grow modern towns (Williams 49). Incentives are fascinating ways of encouraging both experts and citizens to

Analysis of the Rivalry between Video Games(Playstation, Wii and Xbox) Essay

Analysis of the Rivalry between Video Games(Playstation, Wii and Xbox) - Essay Example Previously, Sega was a prominent player in the industry, however, in current times, the three leaders in the industry; namely, Sony, Nintendo and Microsoft, have always been neck-to-neck against each other. Throughout the course of time, Atari began the industry with its 4-bit games and then, Nintendo’s rivalry with Sega spanned throughout the 1980’s and until the middle of 1990’s. Then, Sony launched its Playstation and it took the industry by surprise. Since then Sega stopped its game race while Microsoft entered the market with its Xbox 360. The inclination of the video game companies in the last century circled around the basic factors of competition such as the edge over technology, better diversity of gaming experience and a connection with consumers’ imagination. However, since the last decade, companies have switched their focus to a changing scenario and diverse consumer preferences. Focus has been on wireless and network-enabling features, along with better graphics. The companies claim their products’ value-proposition to be a complete entertainment package and not just a gaming console.The video game industry is one of the fastest growing industries in the world. With early analogue game inventions in the mid 1900s, the video gaming industry has picked up on pace by the end of 1990s. Since then, the industry has never looked back. Various multinational companies and massive customer bases have developed this business into a multi-billion dollar industry. Buyers are literate and in all ages - predominantly preteens, teens and young adults. The game player’s age has increased to 33 and 25% of buyers are over age 50 (Izushi and Aoyama, 2006). Game console is the largest segment in the industry, but online, mobile, PC software and broadband are some of the fastest growing segments. In the past decade, the video gaming industry has been growing sharply and is expected continue to grow in the future. The growth ra te of global video games has been very healthy especially since 2000; the market size increased from 24,352 million in 2000 to 51,292 million in 2010 (Competition in the Video Game Console Industry: Nintendo, Sony, And Microsoft Battle For Supremacy, 2009).   The industry comprises of numerous game developers, however, the top companies are only a handful, while others are niche players. According to a research mentioned in the article ‘Competition in the Video Game Console Industry: Nintendo, Sony, And Microsoft Battle For Supremacy’, there are only 3 major players; Sony, Xbox and Nintendo. Broadly speaking, research found 6 leading video game consoles appeal to generate large-volume sales of new units in 2007: namely, Microsoft’s Xbox 360; Sony PlayStation 3 and hand-held PSP; and Nintendo’s Wii, Game Boy Advance, and DS/DS Lite. The major markets for these companies for business is the US and Asia market. The report discusses the business rivalry pers istent in the video game industry worldwide. Through the course of this report, the reader can find brief cases of each major game developer and the nature of rivalries

Case Study Theory Guided Practice Evidence Based Practice Nursing Essay

Case Study Theory Guided Practice Evidence Based Practice Nursing Essay This paper is a presentation of the board of the hospital which will present the arguments from two committees; an evidence-based committee and theory-based committee. A summarized report of each committees presentation is included on why the hospital should implement integrated evidenced-based practice (EBP) or theory-based practice into their clinical setting. After analysing the arguments and supporting points of both sides, merits and drawbacks of the implementation of each practice were taken into account and put forward. Finally, the rationale and recommendation for a theory-guided, evidence-based nursing approach will be asserted. The evidence-guided committee states that by implementing an evidence-based approach into the hospital, nurses will be able to make clinical decisions using current best research evidence. This is then blended with approved policies and clinical guidelines, clinical expertise and judgment, and patient preferences (). They argue that EBP will improve clients present and future health outcomes. The committee brought into example a study done in a hospital setting using research-based nursing intervention. The study found that 72% of the clients had 28% better outcomes physically, behaviourally, intellectually, and socio-psychologically when evidence-based practice (1988). They stressed the importance of integrating the best sound evidence of client care in the nursing profession with an aim to improve that care. The committee also believes that EBP will help to narrow the existing gap between research and practice. When EBP is utilized, nurses will be able to use research finding to establish or guide their actions in clinical settings. They will no longer rely on fads or the advice of colleagues that may not be valid or reliable (). In addition, EBP will increase the availability and utilization of quality research that is based on randomised controlled trail designs (). This will in turn help nurses to keep up with the large amounts of continuously yield research findings and will allow them to utilize rigorous research rather than methodologically weak and unreliable research (). The theory-guided committee argued that implementing a conceptual approach in clinical practice would facilitate processes that significantly benefit clients, nurses, the healthcare system and the broader environment (). Theory would provide nurses with a purpose in their clinical practice while giving them a perspective with which to view clients situations. By implementing theory-based practice nurses, we would be able to systematize, analyse and interpret the daily experiences and information gained from providing care to clients. This in turn would help nurses better manipulate outcomes of the care provided, better communicate with clients and other health care professionals and make their practice more efficient overall. Theory-guided nursing practice will make nursing a unique profession with its own boundaries and will help guide the direction the profession to follow in the future. The theory-based committee also provided examples of applying major human science theories into practice and strongly urged us to designate a specific theory to guide the nursing practice within the hospital. Some examples include Parses theory of human becoming and the formation of meaning to health and quality of life, and Newmans theory of expanding consciousness and pattern recognition through the collaboration with clients. They described a hospice setting and how such theories can be implemented to dying clients and their families. For example, if the practice is guided by Parses theory, the nurse is able to provide an individualized care to clients, viewing each client as a unique human being and an expert of his or her own life. Another example given was towards clients with disabilities. When the practice is guided by Newmans theory, nurses are able to form relationships with their clients and find an unfolding pattern in their lives. In this way both are able to expand thei r consciousness; nurses and clients are able to grow, find new meanings in life, and form new and deeper relationships. Many nurses reported that when such theories were implemented in clinical settings, their job was more rewarding and professional, in turn improving both client and nurse satisfaction (). The committee argues that implementing theory based practice will help nurses understand clients better and in turn improve clients health and well-being, as well as provide the nurses with a unique body of knowledge. After closely listening to both committees it is clear that both EBP and theory-based practice have both advantages and disadvantages. Firstly, when EBP is used, some nurses might find it difficult to incorporate it into the clinical setting as they might simply not understand how to do so, or they may lack the knowledge and skill of interpreting research finding and applying them to practice. Whereas, when theory-guided practice is used to guide nurses thinking and actions, nurses can better comprehend and put meaning to what they are doing and why. Furthermore, time constrains can impede nurses from utilizing EBP (Canadian Nurses Association, 2004). Nurses often have heavy workloads and so can be too busy to engage in such practices. In addition, nurses may not have the appropriate access to current information and resources to support the search for new knowledge. For example, hospital libraries may not have current research journals. Nurses may also find it difficult to implement theory-based practice into clinical settings. Nurses may have hard time to decide how and in what situations to apply theory as they may not have a clear understanding of or may not recognize the principles and concepts related to client care and needs. In fact, there is very little material in the literature relating to the application of theory to modern practice. All of the later contributes further to the already existing theory-practice gap. Moreover, nursing theory in the literature often is subjective and focuses on restricted, ideal situations. Nursing theory often describes how nursing practice should be rather than how it really is in real life situations. In fact, the knowledge of theory does not always produce good practice. As observed by Allmark (1995), practice development and progression many times lacks theoretical base. Therefore, we must be vigilant in the conscientious application of nursing theory to relevant situati ons. If used effectively, both EBP and theory-based practice can greatly contribute to nursing practice. EBP is a universally applicable phenomenon which uses up-to-date top research evidences and facilitates sound judgment in clinical settings and cost-effective care. It can also promote nurses and students alike to question common clinical practice actions. Nursing theory can create new ideas and help put forward solutions to the many problems that are encountered in the experiential world of the clinical setting. Whereas nursing theory puts greater emphasis on client centered care, EBP also considers client preferences and so together they can ensure a more client centered approach. This way, clients and nurses will be able to engage in a therapeutic relationship, where trust, acceptance and mutuality are co-created by nursing and client, improving quality of care. I believe that theory guided practice in a way allows EBP to progress by generating conceptual problems. I think that integrating both EBP and theory based practice would yield the best results for both clients and nurses alike. It would lead to improved professional autonomy and give nurses a unique identity that guides our practice by what we know rather than by delegating nursing responsibilities. Also, nurses will be able to care for clients in a way that improves their health and well being within their own environments. Nursing theory can be used to provide guidance in creating and implementing evidence-based practice. In order to make a theory-guided, evidence-based practice possible and narrow the gap between research, theory and practice, a number of factors must be considered and addressed. Firstly, to help narrow the theory-practice gap, theory development should be targeted towards nurse educators as well as nurse practitioners. Institutions must make efforts to promote theory and practice as a whole unit rather than separate nursing actions. This in turn will help nurses apply relevance to academic knowledge in clinical practice. Students and nurses should also be exposed to theoretical principles more often. As well, effective guidelines for the application of theory in nursing practice should be developed and encouraged to be utilized. Furthermore, EBP can also be incorporated in educational faculties such as universities and within practice settings themselves. Hospitals should incorporate programs, seminars, orientation sessions, workshops and offer nurses continuing education courses that will focus on theoretical concepts and principles as well as skills such as searching and critiquing research and applying it to practice. Other programs can also be developed that will train nurses and focus on improving their knowledge and skill to critically evaluate research findings and its effect of their practice. Moreover, hospitals should have libraries near or within the clinical setting that will include current research journals in the libraries. Hospitals should also provide internet access in the clinical setting with good databases containing theory-based and evidence-based research articles. Hospitals should also implement policies, procedures and practice guidelines that are based on current evidence. It is also important for the theorists and researchers to directly participate in clinical settings. This will allow them to base their theories or research on real life experiences and use a language that could be easily understood by nurses. Moreover, it is essential to support information-seeking behaviours that demonstrate the use of present evidence- based and theory based practices. By promoting the benefits of EBP and theory-based practice, nurses can be the change champions who implement the best of both practices. Raudonis, B., Acton, G. (1997). Theory-based nursing practice. Journal of Advanced Nursing, 26(1), 138-145. Canadian Nurses Association (2004). Making Best Practice Guidelines a Reality from Nursing Now: Issues and Trends in Canadian Nursing, No 17, 1-4.

Violence in Youth Sports Essay -- essays papers

Violence in Youth Sports A calm Saturday afternoon at the sports fields, wind blowing, sun shining down, not a cloud in the sky. This is quite possible the perfect day, that is, until they start. The one parent in the back of the crowd or off to the side, the one that argues every call, screams at their own child, and even goes so far as to taunt the other team’s players. This once scarce phenomenon of parents getting out of control has escalated to new levels not only in the number of incidents, but also in the level of severity of these incidents. When children sign up for sports they do it to be with friends, to have fun, and to learn the fundamentals of the game, however this is not what they are getting and this new parental behavior is killing youth sports. It is documented that 14 million of the 20 million kids that play sports starting around age four will quit by age 13, most kids give the same two reasons, negative parents and negative coaches. These adults have turned sports into a n egative, joyless experience. What are these events that are happening, what is causing them to happen, and perhaps most importantly what can be done stop this growing trend in parental violence at youth sporting events? Though some sports are more violent that others as far as play goes, the rising level of violence has not been limited to any particular sport, ranging from non-contact sports like swimming and baseball to contact sports like soccer, football, and hockey. During a girls hockey game in Canada last year a 40 year old man aimed a laser pointer into the eyes of three of his daughter’s opponents, causing them to leave the ice complaining of headaches and flu-like symptoms. The man pleaded guilty in court to mischief and was banned from attending future games. In Pennsylvania a policeman gave a 10-year-old little league pitcher two dollars for hitting an opponent with a fastball, earning him a conviction for the corruption of a minor and solicitation to commit simple assault. In another incident involving a man of the law, a former corrections officer assaulted a 16-year-old referee at a flag football game for six and seven year olds in Nebraska. The tape of the incident shows the 6’3† 250 pound father poking the youth in the chest, when the 160 pound referee tried to defend himself by slapping away the father’s hand, the father punched him t... ...orts fields, pools, and rinks might resemble something out of a Jerry Springer show, if not worse. Parents are ruining the sports that they themselves grew up loving and enjoying, and for what reason, to get one more chance at the greatness that they never achieved? Parents need to understand that kids play sports to have fun, they need to take the perspective of a child and see what their inappropriate behavior is doing, not only to the child, but to the game, and youth sports in general. Most incidents that occur at sporting events do not make the headlines, but that too was true of school violence until the massacre at Columbine High School, let us all hope that this is not the tipping point of American youth sports. As supporters of youth sports we must hope that the incident in Reading, Massachusetts will not be the opening of the floodgates that will let forth the stream of bloodshed on our sports fields. Bibliography: 1. Newsmagazine (Alberta Edition), 10-09-00, Vol.27 Issue 11, p50. 2. Sports Illustrated, 7-24-00, Vol.93 Issue 4, p86. 3. U.S. News and World Report, 7-24-00, vol.129 Issue 4, p28. 4. Varsity Blues, Music Television Productions, 1998.

The Impact of the End of the Cold War on Us Foreign Policy

Discuss the impact of the end of the Cold War on US foreign policy Introduction: When the world famous liberal thinker Francis Fukuyama in his masterpiece declared that we were witnessing the end of the history, he was greeting the new political structure and also the new international environment, which is peaceful[1]. However, developments that occurred after the collapse of the Soviet Union showed us that the dissolution of the Soviets was unexpected. The international society was not ready for peace and Fukuyama’s optimistic assumptions were far from becoming real. Moreover, the international society currently started to realise that the tension and the potential of mass destructive war during the Cold War era had provided a much more stable and securitize world order for any other periods of the history. Recent developments that occurred after 9/11 attacks showed us that the world is not much securer due to the characteristics of this new type of threat which is commonly known and referred as terrorism. As being the flagship of the Western powers during the Cold War, the US is facing with much more pressure than before. Post- Cold war developments proved that although the US has the leadership features and military superiority against conventional threats or in other words ‘known’ enemies, it is still lacking of showing the same attributes in the Post-cold War era. This paper is going to analyse the impact of the end of the Cold War on US foreign policy. In order to do it so, it will provide historic background information on Cold War era and also the developments occurred after. Later on this paper will focus on the shifts that occurred in the American foreign policy after the Cold War. Basics of the Cold War Policies: For almost five decades the Cold War was the main stage for the evolution of international relations. Many institutions, political or military organisations and even international norms and regulations of the Cold War are setting the base even for the modern day politics. Hence the legacy of the Cold War era is still shaping the political, economic and social relationships within, and also in between the states. Although there is no specific agreement between the historians on when it began, the Cold War is the name given to approximately 50 years long conflict between the Communist block led by Soviet Union and the Western nations led by United States of America. Cold War was a conflict, which did not include any direct military engagements between these two parties. On the other hand, it was fought by various types of means including diplomatic, economic and mostly by propaganda. In general basics of the Cold War era can be grouped under 4 categories. These are: 1) Bipolar System: The primary outcome of the Second World War probably was the emergence of two superpowers which created a new and never been before experienced system anytime in the history of international relations called bipolar system. A bipolar system includes two evenly matched powers in this case The US and the Soviet Union. Once allies during and opponents after the Second World War, these two victorious states have became the main actors of the world politics for over 50 years. 2) The US Foreign Policy of Containment: The Soviet Union and its supporters were declared as the enemy of the free world by the Western states mostly by the US during the Cold War. Although it has been argued that the first indications of hostility between these two states have emerged during The Yalta and Potsdam conferences[2], the first arguments on the soviet threat have taken place between the American decision makers in late 1940s[3]. The main idea during these arguments was focusing on the essential importance of containing the Soviets, both politically and geographically in order to save and protect the US interests in overseas. In his reply to the US Treasury Department, George Kennan a former American diplomat, mentioned the expansionist policies of the Soviets and suggested that the US should follow an active foreign policy approach in order to ‘contain’ the Soviets in its current (by late 40s) geographic borders[4]. In following years, when the Truman Doctrine came into action the idea of containment has also become one of the main strategies of the US against its opponent, the Soviets. 3) Crisis without Major Conflicts: Dissimilarity between the two blocs have produced a series of international crises during the Cold War such as the Soviets intervention in Germany/Berlin (1948), Korean War (1950-1953), Cuban Crisis (1962), Although both parties did not fight or exchange fire against each other. However, they did support the fighting groups and pick sides during these crises according to their national interests. 4) Second Strike Capability & Mutual Assured Destruction: Both superpowers of the Cold War era were also nuclear powers. They had highly effective and destructive nuclear weapons in their arsenal. Their nuclear capabilities were the main reason for the tension in the international society, during the Cold War. On the other hand, however this capability of theirs was also the reason why they were no major conflicts or military clashes between these super powers. Each party had the ability to respond to a nuclear attack with powerful nuclear retaliation against the attacking party[5]. This ability is called second-strike capability. Obviously as a result of this nuclear capacity both parties could have completely created a nuclear destruction not only for each other but also for the rest of the world as well[6]. That is why non- of the superpowers dared to attack the other one with its nuclear powers in order to eliminate the opposition, hostility, competition etc. The competition and increasing awareness on democratic rights did force the Soviets to stand back and make some major policy changes in 1980s. The Soviet Premier of the time Gorbachev tried to set some political and social reforms in the soviet society in order to ease the pressure and help Soviets to continue to survive in the international arena. Moreover, the Soviets did not only make shifts in their internal policies but also in their foreign policy understanding as well. For instance withdrawal from Afghanistan, signing of various nuclear deterrence agreements with multi parties including the US are some of the key changes that occurred in the 1980s. However, the reforms of Gorbachev did not prevent the Soviets to stop its collapse and eventually after a series of events in 1991 the Soviet Union formally announced its dissolution[7]. The First Ten Years: Although the indications were present well before the collapse of the Soviet Union, the world was not completely ready for the end of the Cold War. The US was left alone without any major balancing opponents. Furthermore, after the dissolution of the Soviets the numbers of newly established independent states have increased significantly. All these new states were lacking of self-governing capabilities and also the Western vision, which was the victorious ideology of the Cold war. Moreover, some researchers courageously support the idea that international environment during the Cold War was much more safer and less hazardous system for the global security issues. Historian Paul Dukes criticizes the former American decision makers of the Cold War for only â€Å"trying to save the day† but not working for the future[8]. He suggests that due to the lack of long-term policies of the US administrators, the world had to face with too many new issues and problems at the same time with of the Cold War[9]. If we generalize the facts before we start analysing the American foreign policy approach to the end of the Cold War, we can see that there are now much more various types of threats then it used to be. The lack of long-term policies has got the world into an uncertainty. Not only the US but also most of the states got caught out without any preparation to the circumstances of the end of the Cold War. That is way the first decade after the Cold War had a crucial importance for the US to establish, promote and also to maintain its supremacy and leadership around the world. We have seen the effects of the reforms occurred during the 1980s in the Soviet Union on the previous chapters. When these reforms combined with the ne Soviet policy of compromising have eased the tension and created a new dialogue between two superpowers. The first real challenge of the post-Cold War era was the Gulf War. Despite its historic connections in the UN Security Council meeting the Soviets (later Russian Federation) agreed to take economic sanctions against Iraq[10]. Although it seemed like the first positive international attitude towards a multi polar political system, the US policy makers misinterpreted the facts and started to crate a hegemonic power. The first real post-Cold War indication for America’s attempts to build a hegemonic power is the so-called New World Order (NWO) doctrine of the Senior Bush’s administration. The NOW came as a response from the US after the invasion of Kuwait by Iraqi military forces[11]. On September 11, 1990 former US president G. H. Bush addressed the nation prior to a joint session of Congress and underlined the ideals that the US is willing to fight for[12]. Some of the points that Bush underlined are: ? A new structure of international system based on international law and norms under the leadership of the West (particularly the US) ? International cooperation on the issues of nuclear disarmament and the promotion of collective peace ? An integrated international financial structure International cooperation on regional issues. In other words lesser sovereignty and much more international/humanitarian interventions[13]. Bush’s NWO have been criticised by various social scientists. In his 1992 article Joseph Nye categorises the NWO as a traditionally realist documentation, due to key points that was emphasised in it such as the leadership of the US [14]. Howev er, another political scientist Freedman argues that the NWO gives special importance to the UN and other multinational institutions and that is why it should be seen as a statement of liberalism and also the promotion of liberal values and norms[15]. No matter whose opinion is correct, Bush’s NWO is a fine statement of the US foreign policy makers on the Western leadership in the world politics. There is a significant increase on the numbers of US supported ‘humanitarian interventions’ since the end of the Cold War. One of the main reasons for this suitable environment for humanitarian intervention is the emergence of the newly established former communist states. Since the declaration of the NWO the US got more involved in world politics not only under the Bush administration but also under Bush’s successors. Many of these humanitarian interventions, took place under the president Clinton’s administration especially in the Balkans. In order to understand the logic of these interventions it is essential to point out the main focuses of the Clinton administration. A few weeks after he took the office President Clinton mentioned the new challenges of the post-Cold War world on a speech at the American University. These challenges and goals are: ? â€Å"To restore the American economy to good health; ? to increase the importance attached to trade and open markets for American business; to help the developing countries grow faster; ? to promote democracy in Russia and elsewhere; ? to demonstrate US leadership in the global economy[16]† The former communist states experienced series of problems during their transition periods. They not only suffered from disintegration but also they were also â€Å"forced to redefine their national interest and roles in the light of the radical c hange in the international balance of power†[17]. As a consequence of establishing a sovereign nation state, especially in the Balkans, nationalistic movements grew and tuned into violent acts. The lack of an opposing superpower helped the US to carry out the flag and start creating its global leadership. The US and its Northern Atlantic allies lunched series of military and civilian actions in order to ease the violence especially in the Balkans. During the Clinton administration US led coalition forces carried out more than 20 military missions in Yugoslavia to put an end to the ongoing violence. Main critics for the US supported missions came from a very familiar place. Although NATO eased the tension in the Balkans with its operations, the Russia was critical of the NATO operations in the Balkans. Russia prepared a resolution proposal to the UN Security Council to condemn NATO actions in Yugoslavia, though, the proposal was defeated 12-3 during the Security Council meeting, with only Russia, Namibia and China voting in favor of the resolution while NATO member countries along with the temporary members of the Security Council voted against it[18]. Hence, in general due to the sudden changes in the world politics it can be assumed that the uncertain environment and the need of a leading power led the international society to show full support on the US policies and foreign actions. Post-post Cold War? : The tragic events of the September 11, 2001did not create a new era such as post-post Cold War. However, they did assist to end a decade of positivity[19]. The attacks have generated a new era and a dimension not only for the US policies but also for the rest of the world as well specifically on the issues of global security. Although the G. W. Bush administration got the full support of international society after the attacks and even during the Afghanistan intervention, with the start of the campaign against Iraq and Saddam Hussein regime the US started to lose its supporters. The US lost its soft power over the other states and even after President Obama took the office in 2008 elections it looks like the decline will continue. Conclusion: Since the declaration of the Truman Doctrine until the collapse of the Soviet Union, the tension between two major blocks led to many crucial events, which have changed the context of the international relations and also re-framed the understanding of the world politics. The effects of these major events, which occurred during the Cold War, are traceable in contemporary world politics and also in the working structure of today's international society. On the other hand, it should be noted that no matter how important are these Cold War based policies, the collapse of the Soviet Union has brought up a new dimension to the international relations. In general the international society faced with new radical changes with the end of the Cold War. The World has seen the implementation of various types of new policy changes in both Western and Eastern blocks. For example instead of fighting with communism the US changed its role as the promoter and the fighter of the democracy and also the global security[20]. Furthermore, the former communist states focused and forced to rethink on issues of transition and liberalisation as well[21]. The US leadership started to lose its connective power within the first decade of the post 9/11 era. Unfortunately the Bush administration misread the consequences of both post-Cold War and also September 11 attacks. The administration acted much more unilaterally then its predecessor and also its successor. The support on the US supremacy/ leadership will continue to decline unless the US foreign policy makers start to interpreting correctly the current world system. The World is no longer a secure place. International cooperation and partnership is an essential element in order to fill in the vacuum that created after the Cold War. Reference List Cameron, F US Foreign Policy after the Cold War, Routledge, Second Edition, 2006 Crockatt, R ‘The end of the cold war’, in J Baylis & S Smith (eds), The Globalization of World Politics, Oxford Press, Second Edition, 2001 Dukes, P ‘A long view of the cold war’, History Today, vol. 51, issue. 1, 2006, retrieved on 20 September 2011, Evans, G & Newnham, J The Penguin Dictionary of International Relations, Penguin, 1998 Freedman, L ‘ Order and Disorder in the new world’, Foreign Affairs, Winter 1992 [22] Fukuyama, F ‘The end of history’, in G Tuthail & S Dalby(eds), The Geopolitics Reader, Routledge, Second Edition, 2006 Hass, R. N. ‘Defining U. S. foreign policy in a post cold war world’, The DISAM Journal, Fall 2002/Winter 2003 Kennan, G. F Memoirs 1925-1950, Pantheon, 1983 Kessler, B. R ‘ Bush’s new world order: The meaning behind the words’, Air Command and Staff Collage, ACSC Research Department NSW, 1997 Mingst, K Essentials of international Relations, Norton & Company, Second Edition, 2003 Nye, J. S ‘What new world order? Foreign Affairs, Spring 1992 Petherick C. J, ‘Bush announces new world financial order’, American Free Press, December 2008, retrieved on 21 September 2011, Sokoloski, H. D Getting MAD: Nuclear Mutual Assured Destruction, Its Origins and Practice, Strategic Studies Institute, November 2004 ‘T he Yalta and Potsdam conferences’, BBC UK, retrieved on 20 September 2011, ‘Union of Soviet Socialist Republics’, Encyclopedia Britannica, retrieved on 21 September 2011, Williams, I ‘Balkan crisis report: The UN’s surprising support’, Institute for War and Peace, 19 April 1999, retrieved on 21 September 2011, ———————– 1] Fukuyama, F ‘The end of history’, in G Tuthail & S Dalby(eds), The Geopolitics Reader, Routledge, Second Edition, 2006, pp. 107 – 114 [2] ‘The Yalta and Potsdam conferences’, BBC UK, retrieved on 20 September 2011, [3] Mingst, K Essentials of international Relations, Norton & Company, Second Edition, 2003, p. 40 [4] Kennan, G. F Memoirs 1925-1950, Pantheon, 1983, p. 356 [5] Evans, G & Newnham, J The Penguin Dictionary of International Relations, Penguin, 1998, p. 487 [6] Sokoloski, H. D Getting MAD: Nuclear Mutual Assured Destruction, Its Origins and Practice, Strategic Studies Institute, November 2004, p. 5 [7] ‘Union of Soviet Socialist Republics’, Encyclopedia Britannica, retrieved on 21 September 2011, [8] Dukes, P ‘A long view of the cold war’, History Today, vol. 51, issue. 1, 2006, retrieved on 20 September 2011, [9] ibid. [10] ibid. [11] Mingst. op. cit. , p. 54 [12] Petherick C. J, ‘Bush announces new world financial order’, American Free Press, December 2008, retrieved on 21 September 2011, [13] Kessler, B. R ‘ Bush’s new world order: The meaning behind the words’, Air Command and Staff Collage, ACSC Research Department NSW, 1997, pp. 2-4 [14] Nye, J. S ‘What new world order? ’ Foreign Affairs, Spring 1992, p. 84 [15] Freedman, L Order and Disorder in the new world’, Foreign Affairs, Winter 1992, p. 22 [16] Cameron, F US Foreign Policy after the Cold War, Routledge, Second Edition, 2006, p. 19 [17] Crockatt, R ‘The end of the cold war’, in J Baylis & S Smith (eds), The Globalization of World Politics, Oxford Press, Second Edition, 2001, p. 93 [18] Williams, I ‘Balkan crisis report: The UN’s surprising support’, Institute for War and Peace, 19 April 1999, retrieved on 21 September 2011, [19] Hass, R. N. ‘Defining U. S. foreign policy in a post cold war world’, The DISAM Journal, Fall 2002/Winter 2003, p. 31 [20] Crockatt, op. cit. p. 93 [21] ibid.

Modern America Matrix Essay

After John F Kennedys death, on December 6, 1963. Theodore White wrote an essay for Life magazine in which he compared Kennedys life to the legend of Camelot. Theodore White wrote that this was a time with a â€Å"magic moment in  American history when gallant men danced with beautiful women, when great deeds were done, when artists, writers, and poets met at the White House. There will never be another Camelot again†. Moss, G.D., & Thomas, E.A. (2013). Moving on: The American people since 1945 (5th ed.). Boston, MA: Pearson. Marilyn Monroe Marilyn Monroe was a movie star sex symbol in the 1950’s Marilyn served as a role model for women. The fashion of the day was not about comfort but to be very sexy and femininity conforms to the prevailing sexual stereotype. Moss, G.D., & Thomas, E.A. (2013). Moving on: The American people since 1945 (5th ed.). Boston, MA: Pearson. Tariff Reductions August 1993, Congress approved a new round of tariff reductions on manufactured goods covered under the General Agreement on Tariffs and Trade. The tariff on manufacturing good had been affect since World War II. In 1993 congress reduced the tariff to help the country’s economic recovery. In 1994, Clinton followed these victories by reducing trade barriers with major Pacific Rim nations. Moss, G.D., & Thomas, E.A. (2013). Moving on: The American people since 1945 (5th ed.). Boston, MA: Pearson. Peace Corps In 1961, the Kennedy administration launched the Peace corps. This was established to help Latin America and other third world countries. The Peace Corps was formed because of the cold war concerns in third world countries and from a desire to give idealistic young Americans an opportunity for public service. Over the next two years, about 7,500 Peace Corps volunteers were sent to forty-four nations in Asia, Africa, and Latin America. Most of them worked as teachers; others found jobs in health care, agricultural reform, and community development Moss, G.D., & Thomas, E.A. (2013). Moving on: The American people since 1945 (5th ed.). Boston, MA: Pearson. Alliance for Progress In the 1960’s the Kennedy  administration developed a multifaceted assistance program called the Alianza para progreso. The Alliance for progress was established to blunt the appeal of Castroism and foreclose Soviet opportunities in Latin America. Over the  life of the program, billions of dollars in loans and grants from both public and private sources were fed into the Alliance for Progress. Moss, G.D., & Thomas, E.A. (2013). Moving on: The American people since 1945 (5th ed.). Boston, MA: Pearson.

Free Essays on A Nation Rebuilt

A Nation Rebuilt? During the 1870’s, the United States was experiencing a rapid change that would result in failure. The Reconstruction was too early for its nation to experience. Total Corruption occurred which lead to more and more problems. Cheating the government, Crà ¨dit Mobilier, powerless African Americans, postponement of women’s rights, and unhappy workers are examples of the damaged nation. Nearly all of the Unions promises were not met and failed miserably. The Reconstruction of the United States was a failure. The Reconstruction transformed the nation greatly. Despite all the promises the Union made after the Civil War, not even half were made. The southern states still had their desire for retribution as they watched their plantations crumble, African Americans had to organizations such as the Ku Klux Klan strictly against them while some were still in debt peonage, Radical Republicans were losing power, and Crà ¨dit Mobilier was literally stealing the governments money right out of their pockets. The Crà ¨dit Mobilier scandal was the most notorious example of corruption involving railroads. It was a dummy corporation created by the stockholders of the Union Pacific Railroiad to oversee construction of the railroad in 1060. Owners of the railroad paid themselves with federal government grants to build their own railroads. Many members of the Congress were in on it. They received shares in return for their acceptance of the scheme. And in result, the United States granted over 100 million acres of federal land and millions of dollars to corporations. Even so with all the shocking downsides, there were still some greatness in the Reconstruction. African Americans all across the United States were freed guaranteed by documents such as The Freedmen’s Bureau, The Fourteenth Amendment, and the Fifteenth Amendment. The rights of the African Americans truly shined in the reconstruction, going from forced labor and sla... Free Essays on A Nation Rebuilt Free Essays on A Nation Rebuilt A Nation Rebuilt? During the 1870’s, the United States was experiencing a rapid change that would result in failure. The Reconstruction was too early for its nation to experience. Total Corruption occurred which lead to more and more problems. Cheating the government, Crà ¨dit Mobilier, powerless African Americans, postponement of women’s rights, and unhappy workers are examples of the damaged nation. Nearly all of the Unions promises were not met and failed miserably. The Reconstruction of the United States was a failure. The Reconstruction transformed the nation greatly. Despite all the promises the Union made after the Civil War, not even half were made. The southern states still had their desire for retribution as they watched their plantations crumble, African Americans had to organizations such as the Ku Klux Klan strictly against them while some were still in debt peonage, Radical Republicans were losing power, and Crà ¨dit Mobilier was literally stealing the governments money right out of their pockets. The Crà ¨dit Mobilier scandal was the most notorious example of corruption involving railroads. It was a dummy corporation created by the stockholders of the Union Pacific Railroiad to oversee construction of the railroad in 1060. Owners of the railroad paid themselves with federal government grants to build their own railroads. Many members of the Congress were in on it. They received shares in return for their acceptance of the scheme. And in result, the United States granted over 100 million acres of federal land and millions of dollars to corporations. Even so with all the shocking downsides, there were still some greatness in the Reconstruction. African Americans all across the United States were freed guaranteed by documents such as The Freedmen’s Bureau, The Fourteenth Amendment, and the Fifteenth Amendment. The rights of the African Americans truly shined in the reconstruction, going from forced labor and sla...

Assistance with Footnotes and Endnotes Use Our Online Help

Assistance with Footnotes and Endnotes Use Our Online Help How to use footnotes and endnotes. Read about the difference between endnotes and footnotes. Footnotes Vs. Endnotes In higher education, students are required to write papers that incorporate a multitude of sources. And when they do so, the student must cite these sources, in order to give credit to any source they borrowed, summarized or paraphrased. The incorporation of sources adds depth, clarity and a sense of professionalism to one’s paper. And to avoid plagiarism, the student must cite every single source they use, or else they risk failing the assignment or worse: expulsion. THE DIFFERENCE BETWEEN THE WORKS CITED AND A BIBLIOGRAPHY In most instances, the writer of a paper must use in-text citations, such as: (Thompson, 1998, p. 199). This applies to the MLA (Modern Language Association) style, which is used for most commonly to write papers and cite  the sources within the Liberal Arts or the Humanities, as well as for the APA (American Psychological Association) style, which is used to cite sources within the Social Sciences. These two styles are most commonly used in higher education. And whenever a student needs to provide supplementary or explanatory notes when they are citing a source in an academic paper, they either use footnotes or endnotes. The main difference between the two is the placement of the notes: footnotes are placed numerically at the foot (the bottom) of the very same page where direct references are made; while endnotes are placed numerically at the end of the essay or published work on a separate page entitled â€Å"Endnotes† or just â€Å"Notes,† which can be found just before the Bibliography or page. Footnotes and endnotes are used because long explanatory notes are rather distracting for the reader. If a note is needed, either to further explain a point, translate a word or phrase, or as a digression to explain why perhaps a writer used a certain source in a certain case, it may be easier for the reader to glance down at the bottom of the page they are a currently reading as opposed to turning to the back of the book to read the explanatory note. Both styles, APA and MLA, allow for both kinds of notes – endnotes and footnotes – although MLA recommends that all notes be listed on a separate page entitled â€Å"Notes.† Both style types, however, recommend limited use of both kinds of notes. But the student writing an essay or paper would probably, for efficiency reasons, want to use footnotes. The inclusion to include either kind depends on the student writing the essay or the preference of the student’s professor who will be ultimately evaluating the e ssay or paper. Examples of  Footnotes and Endnotes These can either be endnotes or footnotes which refer to cited publications a reader may wish to consult: 1. See Blackmur, especially chapters 3 and 4, for an insightful analysis of this trend. 2. On the problems related to repressed memory recovery, see Wollens  120-35; for a contrasting view, see Pyle 43; Johnson, Hull, Snyder 21-35; Krieg 78-91. 3. Several other studies point to this same conclusion. See Johnson and Hull 45-79, Kather  23-31, Krieg 50-57. Also, endnotes and footnotes are occasionally used for explanatory notes (also known as content notes), to refer to brief, additional information that may digress from the main text: 4. In a 1998 interview, she reiterated this point even more strongly: I am an artist, not a politician! (Weller 124). There are also cases when footnotes are indicated not by enumeration but symbols. In Anton Chekhov’s Ward No. 6 and Other Stories, published and translated by Barnes and Noble Classics, this occurs in the next to last paragraph in part V of his short story Ward No. 6:  Ã¢â‚¬ ¦ Pushkin* suffered terrible agonies before his death †¦ And at the bottom of the page, the footnote reads: *The great Russian poet Aleksandr Pushkin (1799-1837). If you have any problems with using endnotes and footnotes, feel free to contact our experts for getting assistance. Also, you may order any type of academic paper from our writers and dont worry how to do footnotes and endnotes.

Little and Small

Little and Small Little and Small Little and Small By Maeve Maddox A reader asks, Can you illustrate how little and small are correctly used? As adjectives, little and small are often interchangeable, but sometimes one will not do in place of the other. Either is used to describe people or things of reduced dimensions: Last night I saw upon the stair/A little man who wasnt there [The Little Woman] is a great and very inspiring book. I havent read anything like that in a long time. Its a testimony of a small woman who changed the whole country of China Small is preferred when describing something concrete that is of less than the usual size, quantity, value, or importance: Detective Swann showed us  to a small room  and then disappeared. President Grover Norquist [said] that any short-term deficit hit is a small price to pay for structural changes that will generate big savings down the road. Little often refers to concepts: Getting proper Louisiana hunting licenses takes a  little forethought. The writer attempts analysis, but  demonstrates little  or no original thought or insight. Most of these elements, however, are of  little importance in the grand scheme of things. Large is more frequently used than big to modify abstract nouns such as amount, proportion, quantity, size, sum, and volume: A newly published study from NASA shows that Earths atmosphere contains  an unexpectedly large amount  of Carbon tetrachloride. In certain contexts, little can mean miniature or â€Å"smaller than regular size†: The kindergarten room was furnished with little tables and chairs. The children were playing with little cars on the sidewalk. Both little and small can indicate the state of being a child: When I was little, I used to pretend I was invisible. When I was small, I used to pretend I could fly. But â€Å"This is my small sister† means that the sister is small in size, whereas â€Å"This is my little sister† means that the sister is younger than the speaker. In statements of contrast, little is usually paired with big; small is usually paired with large. The big boys wouldnt  let the  little ones  use the basketball. Oklahoma  companies,  large and small, profit from training.    Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:20 Computer Terms You Should KnowThe Possessive Apostrophe8 Great Podcasts for Writers and Book Authors

Intercultural competence Essay Example | Topics and Well Written Essays - 1750 words

Intercultural competence - Essay Example â€Å"Every period of history held its own standards on what was and was not considered beautiful† (Sullivan 2002). It is unarguably true that ideals of beauty have always changed with time and Men and women have different notions of beauty. Although Geography, race, and culture has played a dominant role in evolving concepts of beauty; Literature, anthropology, history and contemporary views illustrate their diversity in different parts of the world. Never the less culture still remains a deep rooted factor of governance. However globalization, technology and media have become a strong influence over pre existing ideals of beauty. Men’s perceptions of ideals of beauty vis a vis in Africa and Russia differ widely; the comparison brings forth vivid concepts ranging from race, symmetry, skin color, body size and even hair as determinants of beauty evident from literary works of social scientists, psychologists and the surveys of electronic media. Although the concepts of beauty the world over vary in ideals, they can be generalized to quite an extent with reference to those in Russia and also in Africa on the basis of tradition and culture in those countries. Men have always vied beauty differently than their counterpart genders. Occidental vividness in their perception is evident in the study reports of anthropologists. While men in Russia incline towards features of Caucasian race, those in Africa signify African primitiveness in their ideals of beauty. The Russian men may prefer, sharp noses, dark eyes, long flowing strands of hair and dainty build in their women, the In Beauty and Culture the concept of beauty as seen by African men elucidates â€Å"Throughout history, people in every culture have sought to change the natural appearance of their bodies†. â€Å"They reshape, sculpt their bodies and adorn them with paint, cosmetics, clothing

International Business Case Study Example | Topics and Well Written Essays - 750 words

International Business - Case Study Example These suggestions and recommendations are further used to chalk out the effective strategies for the accomplishment of organizational goals. Any effective formulation stage always facilitates the ideas and recommendations which are flexible and can be customized as per the emerging challenges and scenarios (Thomas 28). Besides all viable recommendations proposed at this stage need to be pragmatic, realistic and readily implementable. 3. Implementation- In a way this happens to be the most crucial stage of strategy formulation as the eventual litmus test on any effective diagnosis and formulation is that it eventually gets implemented in a methodical and planned manner (Proctor 164). Response- Exchange rates need to be stable and predictable, as reliable and predictable exchange rates have many advantages (Schaefer 46). Stable exchange rates instill confidence in both the importers and exporters regarding the certainty with regards to the foreign payments. Besides unstable exchange rates can wreck havoc on the economies that are predominantly dependent on trade. Unstable exchange can jeopardize the economic growth in such nations. Moreover, stable and predictable exchange rates encourage the international investors to engage in long term investments. In contrast, unstable exchange rates give way to speculative trading in the international capital markets and are more prone to stimulating capital flights from one nation to other. It is a fact that many developing nations do rely on imports to sustain their technology and capital associated requirements. Stable exchange rates enable the developing nations to go on with their development initiatives in a planned an d predictable manner. Stable exchange rates also boost multilateral trade and close trade cooperation between the regional partners. Stable exchange rates are also of pivotal relevance

Banking System in the United Kingdom Essay Example | Topics and Well Written Essays - 2500 words

Banking System in the United Kingdom - Essay Example Investments will be conducted outside the fence and will be allowed to fail without the government stepping in. This report is predicted to be one of the biggest shake-ups in banking within the United Kingdom in a generation. This commission was formed by the United Kingdom in June 2010 by Sr. John Vickers and is comprised of two main proposals. One proposes a retail ring-fence for UK banking operations and measures to upgrade the loss absorption of UK banks. The second proposes improving issues affecting UK banking markets and focuses mainly on attention to financial stability. The following information will attempt to show how over reliance on the banking industry in the United Kingdom has affected the economy in an economic downturn or recession. It also will show what effects deregulation has had on the United Kingdom economy and the banks. It will also delve into the economic downturn, the history, its effects, and what is going on now. And finally how can the United Kingdom avo id a double dip recession. ... also says that it is necessary for the state or international entities to take part because business forces and normal banking activities are not able to provide the required funding. This thought can be justified if there is evidence present that shows market failure or any deliberate government policy that contributes to this sector. This gives the impression that dangers are present regarding how banks compete. Banks compete unfairly on terms of deposit, misdirected resources in any economy, and build losses that eventually have to be supported by the public through government budgets (Latter 1997). Latter points out that as a matter of principle, it is better to give support to regions of the economy in as clear means as possible and with as little damage as possible to the forces driving the market. He further adds that this could mean subsidies might come directly from the fiscal budget or interest rate subsidies rather than less visibly through the bank itself. All banks shoul d be able to compete for business and control their own subsidies (Latter 1997). Causes of the banking crises are continually being debated. Several have been attributed to the structure of the banking system, while others have been attributed to macro/micro forces or regulatory factors. Others include harmful strategies of specific banks, operational failings, and fraud. When dealing with macro forces, triggers can includes the collapse of asset prices in real estate, a sharp upheaval in interest rates, or a sharp fall in the exchange rate. Another trigger could be a sudden slowdown in general inflation or the beginning of a recession. Banks have typically prospered in a high inflation environment. Another problem that is noted is sharp shifts in related pricing, or dropping of subsidies

Capital purchase justification Assignment Example | Topics and Well Written Essays - 1000 words

Capital purchase justification - Assignment Example The purchase of the equipment is necessary to make the hospital run (Grantham, Haupt, Isbell, McClung, & Rettie, 2005). A CAT scan needs service providers. Selecting a service provider is always the responsibility of the procurement department. The procurement department will find a suitable supplier through researching the market. This will involve market survey on directories, form procurement colleagues, and the Internet. It will be necessary to search for more than three providers to evaluate. One of the economic advantages to deliver the CAT scan is that it will assist in saving cost by comparing prices and deliverability. Selection is made in terms of the provider that in delivering the CAT scan in time. We identified General Electric, Siemens and Medic Exchange. Selection process is done by choosing a provider from the phone book, Internet or using friends and family members. After settling for Siemens, the formal selection process is done. This was evaluation in terms of tech nical and financial evaluation. A contract was signed by the vice president because it was capital equipment which needed high authorization to Siemens to provide the CAT scan needed. It is necessary to the company to analyze the available options for making the right choice. The first step is to document organizational needs by putting the details and specifications by making the Vice President aware of our reasoning’s and justification for our actions. The company analyzed what Siemens could do concerning the CAT scan. The identifying potential sources were also considered by doing research of which organization is capable of providing the CAT scan. Information sent to Siemens is an introduction including contact information. A summary of business needs was prepared by drawing a proposal request for the CAT scan. An invitation to participate was sent to all three vendors for participation in the selection process. The date proposed was for a one-on-one discussion of key iss ues. The third step is to initiate vendor discussions on issues of the site and training or personnel to use the CAT scan. Then non-responsive vendors will be weeded out through both technical and financial evaluation. The fourth step is a final vendor round up. This is the final stage to make an offer and obtain the contract. One of the most important parts of the process is making a decision and sticking to it. This suggests reviewing material facts from the two meetings with each vendor, and a decision is made (Healthcare Financial Management Association (U.S.), 2009). A research article by Grantham et al. points out two aspects on how teams respond favorably to a request for information security budget costs justified with a clear ROI business case. There is also a developing concept of risk based ROI. The concept quantifies taking action of cost and risk associated and how this should be minimized by implementing a proper security infrastructure. This concept is used to purchas e insurance for the CAT scan. If a security breaches occurs as a result of not implementing the proper procedures, the associated costs far outweigh the cost to replace the CAT scan. This was an issue that was addressed with the vice president. To help avoid these liability costs is the goal. This is how the percentage of return on investment (ROI) is calculated. This is often the case when actual security risks are

Identify a development or industrial project or a suburban area Essay

Identify a development or industrial project or a suburban area - Essay Example The location of the project is shown in the figure below: Thinning trees is believed necessary to facilitate stand growth, enhance tree vigor and contain tree mortality due to more competition for resources among trees. However, root root (Pheilinus Weirii) was found rampant across all units and as many as 20% of the roots were found to be infected. Such diseased root stands run the risk of infecting nearby healthy trees and cause massive root decays in the adjoining areas. Further, reduced trees render the area vulnerable to winds which also aids in the transmission of the root disease to new areas. Other potential threats include increased susceptibility to forest fires and winter storms. Move to favour conifer species over Douglas fir tree types to improve plant diversity in the region (increased seed supply, improve resiliency to diseases and provide cover against diseases and insects) Analysis of the water resources is an important consideration for the present case study. It is used to assess any potential increases in new inflows, any changes in the channel morphologies, increase in turbidity and sediments. The key focal point of this issue is the Gunner lake’s drainage area which lies in the region undergoing the thinning project. The current conditions in the channel area have been a result of widespread road building and logging activities since the past 70-80 years. Once again, the focal point for the analysis of fish species and related habitat is the Gunner’s lake and its associated streams. It has been estimated that prior to human activities like rail and road construction, timber harvesting and settlement, the quality of fish habitat in the lake was far more complex and diverse and their population was much larger in comparison to current levels. The primary consideration of the section is to examine the major concerns on the soil resources in the area and analyze the effects of the proposed project (namely road building,

Marketing Analysis on Vivienne Westwood Assignment

Marketing Analysis on Vivienne Westwood - Assignment Example Ansoff matrix serves as a tool to identify external and internal factors and this supports strategy formulation for future. The current strategy that has been adopted by Vivienne Westwood would be compared with proposed strategic options. A SFA framework is used to judge suitability, acceptability and feasibility of suggested strategies. Lastly it would highlight some recommendations for future growth and success of the brand. Vivienne Westwood was founded in the year 1971. The brand started its journey with a punk style fashion. Westwood launch products are considered to be premium in the market place. Customer profile for this brand is high end customers who are more aligned towards fashionable items. Vivienne Westwood is the owner of company and even is the firm’s head designer. Brand’s image is based on her personality and ideas (Temporal, 2011).The product category ranges from shoes, clothing, bags, to accessories and perfumes. This can be further categorized under four distinct labels such as Gold Label, Man, Red Label and Anglo Mania (Kapferer, 2009). Gold Label targets those women who desire to be in upper mainline in terms of fashion. Man represents a classic design and is marketed for men who want to be fashionable. Red Label highlights segment of ready to wear which is majorly for women demanding to appear elegant but has less time. Anglo Mania classifies diffusion segment that ta rgets women and men belonging to younger generation (Batey, 2012). The brand has overall six wholly owned stores and wide array of franchisees in New York, Manchester, Liverpool, Cardiff, Glasgow and Newcastle along with showrooms in Honolulu, Paris, Milan and Los Angeles. The major strength of Vivienne Westwood is its brand recognition and iconic status. It is a global fashion brand known for its product’s reliability and quality. Vivienne Westwood enhances its strength through online stores

Identify a development or industrial project or a suburban area Essay

Identify a development or industrial project or a suburban area - Essay Example The location of the project is shown in the figure below: Thinning trees is believed necessary to facilitate stand growth, enhance tree vigor and contain tree mortality due to more competition for resources among trees. However, root root (Pheilinus Weirii) was found rampant across all units and as many as 20% of the roots were found to be infected. Such diseased root stands run the risk of infecting nearby healthy trees and cause massive root decays in the adjoining areas. Further, reduced trees render the area vulnerable to winds which also aids in the transmission of the root disease to new areas. Other potential threats include increased susceptibility to forest fires and winter storms. Move to favour conifer species over Douglas fir tree types to improve plant diversity in the region (increased seed supply, improve resiliency to diseases and provide cover against diseases and insects) Analysis of the water resources is an important consideration for the present case study. It is used to assess any potential increases in new inflows, any changes in the channel morphologies, increase in turbidity and sediments. The key focal point of this issue is the Gunner lake’s drainage area which lies in the region undergoing the thinning project. The current conditions in the channel area have been a result of widespread road building and logging activities since the past 70-80 years. Once again, the focal point for the analysis of fish species and related habitat is the Gunner’s lake and its associated streams. It has been estimated that prior to human activities like rail and road construction, timber harvesting and settlement, the quality of fish habitat in the lake was far more complex and diverse and their population was much larger in comparison to current levels. The primary consideration of the section is to examine the major concerns on the soil resources in the area and analyze the effects of the proposed project (namely road building,

Loss Control Essay Example for Free

Loss Control Essay This report is basically â€Å"A short History of Fire loss control efforts in the United States†. It includes a historical overview of the situation in the area of minimizing loss of life and property in the early 20th Century, the paper starts with a brief over view of the principle of loss control and the causes for incidents that occur due to various factors, briefly describes the level of expertise and methods being used in that era to apply the principle of fire loss control. For the purpose of which information was obtained through the NIST (National Institute of Standard and Technology) about the available options to planners to minimize the chances and level of destruction due to accidental fires. The paper then shifts the focus on the 21st century and new innovations and options that have revolutionized the efforts of fire loss control. It also briefly mentions the recent technological advancements that are very promising for the new future and have tremendous potential to effectively reduce the occurrence and consequences of such incidents. Loss Control The concept of loss control basically deals with the formulation of strategies, systems and procedures to reduce or completely eliminate the occurrence of incidents which are undesirable and may cause loss of life and property resulting in massive disruptions and costing a large amount of money. (Fire. gov, 1) Mainly these incidents fall into three basic categories which may end up resulting in occurrence of such incidents: 1. Lack of Control †¢ Insufficient Systems Systems are in place but they are insufficient to deal with various unforeseen eventualities resulting in failure to muster an adequate response in order to control and minimize the extent of loss of life and property †¢ Insufficient Standards The standards and benchmarks in place to handle a situation and the guidelines which are in place are insufficient and the standards doe not satisfy the minimum international benchmarks set to deal with situations causing losses. †¢ Non- Compliance with Standards A situation where although the adequate standards are in place but they are not being enforced or followed by the people who are responsible to ensure enforcement and compliance with the standard practices. 2. Basic Causes If careful analysis is undertaken we come to the conclusion that there are usually two basic categories of basic causes that are responsible for incidents taking place resulting in substantial losses 1. Personal Factors The personal factors consist of inadequate knowledge on part of the people working in the work environment which generally gives way to incidents and then inadequate knowledge about how to react a developing incident hence it can be blamed on personal incompetence. 2. Environmental Within environmental factors things like inadequate engineering, equipment, leadership, hence at a critical time the failure of equipment or any resulting malfunction due to faulty engineering or bad leadership decisions can cause incidents to spiral completely out of control and magnify the resultant loss of life n property. 3. Immediate Causes †¢ Substandard Acts (Behavior) This area deals with the behavioral and factors of irresponsible actions on part of individuals, first and foremost factor that comes to mind is the improper use of equipment causing danger not only to one’s own self but also to people working in surrounding areas †¢ Improper Lifting/Failure to lock Out equipment/ Using Equipment improperly FIRE LOSS CONTROL Every year about 2 billion dollars of renovation, reconstruction and destruction and loss of countless lives due to incidents of fire in the United States takes place. Developed Facilities including buildings, of various types and the service systems functioning within them, as well as utilities for transportation, public facilities, power generation, communication systems, water supply and water treatment systems, and waste disposal) (NIST Research, 1) These facilities and systems are a Nation’s wealth, which are valued around $25 trillion dollars, with an average investment of $1 trillion annually employed in new construction, expansion and renovation amounting to about one-eight of the GDP. The quality of these systems and facilities are vital and fundamental to industrial productivity, progress and development and the level of quality of life enjoyed by the masses. The safety of these vital installations from accidental fires and other similar natural, incidental and willful hazards and dangers is critical and extremely significant for the safety of life, avoidance and prevention of injuries, protection and maintenance of property, and the most important issue which is the issue of national security. The basic phenomena around Fire’s include ignition which is largely unintended and accidental, growth due to the unintended materials fueling the fire and ultimately the usage of extinguishing materials suppression of fires, the effects on people and the general public of fires and combustion products, and the resultant negative effects on society of destruction caused by fire and the ensuing losses and investments in fire safety. The various aspects involved in the performance of developed and constructed facilities involve important and critical factors like structural stability which means the structures should be strong enough to sustain and withstand very high temperatures and should not collapse under intense heat, durability and strength of materials and equipment vital for safety and security of the structures and the human lives depending on them, environmental controls which are in place for building occupants in order to ensure their safety and security, functionality intended for the express purpose of the facility, the included costs of construction of the structures, operations within these facilities and structures, maintenance and renovation of facilities making them safe and secure and resistant to any accidental damage, and all other social and environmental effects. (Richardson, 30) This paper basically provides an overview of the history of the fire loss controls efforts in the United State s resulting from research and development and new techniques and fire control technologies.

Religion Essays Religion Versus Science

Religion Essays Religion Versus Science Religion versus Science Science has often challengedreligious dogma, since Copernicus first upset the Church-approved, heliocentricmodel of the cosmos. However, after the Enlightenment, when the empiricalmethod of scientific enquiry was fully established, science has come to be seenas a competing, and viable method of explanation for all phenomena. Darwininitiated interest in the modern science of biology, in The Origin ofSpecies, which advanced the theory of evolution, and this was contra to thetraditional religious explanation. This stated that all animals, humansincluded, were evolved through natural selection from single-celled organismsto the multi-cellular ones that are extant today. This laid the foundationsfor the study of genetics, which was advanced by Watson and Crick whodiscovered the way DNA, the chemical code in each cell nuclei, could replicateitself. In June 2000, the first draft sequence of the human genome waspublished, representing a breakthrough for the Human Genome Project. Creationism The religious explanation forthe origin of life is based on some form of creationist account. This, in themonotheistic religions, and most notably in the Judeo-Christian tradition, is adoctrine, often in the form of a story, of how a superior, divine being createdthe world according to a master plan, and for a teleological end. In theJudeo-Christian tradition, we find such an account in Genesis which manymodern, liberal Christians are content to take as allegory rather than as astraightforward factual account. This tells how God created the world in sixdays, and on the seventh rested. Mankind was created last, and given dominionover all the animals. Humankind is also made in the image and likeness of man,and is for this reason most like God. However, in a later part of Genesis,we learn that woman was created second to man, and was in fact formed out ofhis flesh (the rib of Adam) for the purpose of being a companion to man. It isobvious from this story that man plays a secondary role to God, being formed onhis image and likeness. Religious Objections toEugenics Eugenics is from the AncientGreek eu (meaning well) and genos (meaning tribe, or race). Thescience is therefore concerned with producing the best human beings byselective breeding. The modern understanding of genetics has enabled eugenicsto be carried out on a highly scientific basis, though it is worth noting thateugenics is by no means a modern phenomenon alone. Humans have practisedagriculture and farming for many centuries, and for much of this time haveknown to select the best animals for breeding, so that desirablecharacteristics are passed along to the next generation. In modern times, the science ofeugenics has figured badly in the popular imagination, largely due to the Nazipartys vision of a supreme state (the Third Reich) from which inferior raceswere deliberately excluded (such as the Jews). However, religious objectionsto eugenics do not necessarily stem from its former negative associations. Ifone believes that God played a direct role in the creation of mankind, then itis an upset of a divinely-ordained system to take such a discriminatory view ofhuman sexual reproduction. If God has allowed able-bodied and disabled,healthy and diseased humans to be born, then surely He desires both to be ableto reproduce? Religious Objections toGenetic Engineering Genetic Engineering is thescience of selecting specific genes from cell nuclei, and then splicing theminto a second nuclei, in order to engineer species with a specific gene suchthat could confer some biological advantage. This is commonly done with crops,in order to create strains that have been engineered with a high resistance topests, and so will be less in need of expensive fertilisers. Maybe humans will be able toorder their children, and to ask for certain characteristics to be selectedfor their offspring. These could range from the trivial, such as eye-colour orhair colour, to biological, such as resistance to disease and full physical andmental soundness, to the more subjective, such as musical talent or high IQ.However, there have been increasing worries over the application of geneticengineering to humans. Religious objections usually stem from the idea that itis an act of hubris to meddle with the created order. Religious objections stemfrom the eschatology contained within most religious doctrine. This means thatsome idea about life after death is a significant part of most religiouscodes. If can extend life for many, many more years, then this naturally leadsus to wonder about the importance of life after death as well. The idea ofHeaven, salvation, or even damnation may recede in importance as average life expectancyis extended well beyond the traditional Biblical three score years and ten. The Human Genome Project hasshown conclusively that we do in fact share the majority of our genes withother species especially other vertebrates. This is troubling for those whohold that mankind is separate and above other animals, since we are created inthe likeness and the image of God. Conclusion As difficult as the ethics ofgenetic technology are, we should remember that scientific advancement hasoften been viewed in negative light, initially. Organ transplantation startedin the 1970s, and was first seen as controversial, yet now it is a routinepractice, and there are very few who have any religious objections to thismedical procedure. Geneticengineering and eugenics have both advanced by leaps and bounds in the 20thcentury, and no doubt will continue to do so, as humans continue to facesignificant population problems which could be eradicated by genetictechnology. It seems that genetic technology could solve many of theseproblems, such as disease and ageing. However, religious objections remind usthat these new technologies often ask as many new questions as they answer. Bibliography C.Deane-Drummond,B.Szerszynski, R.Grove-White (eds) Re-ordering Nature: Theology Society andthe New Genetics (London, TT Clark Ltd, 2003) C.Deane-Drummond (ed) Brave New World? Theology,Ethics and the Human Genome (London, TT ClarkLtd, 2003) A.Bruce D.Bruce (eds) Engineering Genesis:The Ethics of Genetic Engineering in Non-Human Species (London, EarthscanPublications Ltd, 1998)

Business Proposal :: Business Proposal

Business Proposal In today’s busy world where time is precious to everybody; getting readymade food at the door steps is everyone’s wish. That’s the precise reason anyone from small restaurant to the biggest have home food delivery service. Everyone have their own choice in foods and eat different stuff at different time. Even In same family someone may want pizza for dinner, someone want subway sandwich, and someone may want Mexican food. In such situation when everyone in family want different stuff to eat at same time; you may end up spending lots of time going through different food menus, calling different restaurants, putting up separate orders and wait to get all orders delivered so that entire family can eat together. Wouldn’t it be great if we have a single place where you can order all your food from favorite restaurants? Yes it would be. I’m planning to propose this business idea where top/famous restaurant would be registered. Customers would able to vie w all restaurants food menu and put a single order of their interests and get delivered at the same time. Customers would have option of ordering over phone or online. This is my EZ delivery Line. Business Planning Objectives I’m always fascinated towards restaurant business. I feel this is the most popular business in the world as food is one of the basic necessities of human life. Opening a restaurant is not a piece of cake for anybody. There are so many challenges you would need to overcome especially when you are new to the whole business planning world. The business (EZ delivery Line) I’m proposing would have different challenges than opening a restaurant. I’m jotting down business planning objectives to make this happen. Research/study the area (town/City) where I would like to launch this business. Create information data about popular restaurants in the area. Propose/market EZ delivery line idea to each restaurant. Make them convenience to register by offering attractive business proposition. Advertise EZ delivery line including launch details in local news papers, television channels to get common consumers attention about this new home delivery service.

War PropagandaPast, Present and Future Essay -- Essays Paspers

War PropagandaPast, Present and Future Part 1: An In-depth Look at War Propaganda Propaganda consists of the planned use of any form of public of mass-produced communication designed to affect the minds and emotions of a given group for a specific purpose, whether military, economic, or political. -Linebarger, Paul Myron Anthony In every aspect of life, there tends to be a desire to have others see things the way we see them. In theory, if we all share the same views and opinions, we can unite for common goals. Propaganda consists of a communicators objective to impose or manipulate a person, or group of people into adopting his ideals. Perhaps the most common place that Propaganda is used is during times of war. Given the choice, most people would most likely not express a love for war. Some are passionately against it, others, though not in love with the idea, support it when it’s necessary. Due to the raw nature of war and people’s reactions to it, there seems to be some force working to mask the negative feelings towards war and unite people in support of it. With regard to war, the purpose of propaganda is to make a particular group of people forget that another group is human. By focusing on a few, simple target ideas that reinforce the notion that another group of people are harmful and inhumane, propaganda is able to unite people in an unrealistic mindset. Understandably, however, governments have a priority to nurture the morale of its people and the armed forces that represent it by intimidating the enemy with the force of natural will. The question of whether or not we choose to accept this harsh reality remains ambiguous, as there will always be two sides to the argument. So as it stands, it is... ...11. Starick, Paul. Iraq War Propaganda; War of Words- the Battle for Hearts and Minds. The Advertiser. March 29, 2003. 12. http://www.disinfopedia.org Propaganda Versus Democracy 13. www.globalissues.org Shah, Anup. War, Propaganda and the Media. August 2004. 14. www.independent.org Horten, Gerd. Radio Goes to War: The Politics of Propaganda World War II. 15. www.medialens.org Miller, David. Eliminating Truth: The Development of War Propaganda 16. www.onlinejournal.com 17. www.propagandacritic.com 18. www.socialistworker.org Pro-war Propaganda Machine. March 2003. 19. www.stentorian.com/propagan.html Levinson, William A. An Introduction to Propaganda. 1999. 20. www.truthout.org Morgan, David. Critic Accuses Media of Aiding US War Propaganda. May 2, 2003. 21. www.spartacus.schoolnet.co.uk

My Dreams of the Future

Do you pay attention in how fast time goes by? From the age of 5 we spend our time busy with school, and then we grow up to find a job and build up a family. Before we realize, time has passed by and all the dreams we had for our future have not yet come true. The reason is because our dreams are just dreams and haven’t yet become goals. The only way to achieve our goals is to know what we want to plan how to get it. Life is a dream, realize it. In my future I want to do so many things. One of the things I want to do is become a Civil Engineer so I can help build a better Panama. To become an Engineer, I will have to study more than ever. Graduate from National Taiwan University is one of my short-time goals I want to achieve. After that I want to get a well-paid job as an Engineer, doing all kind of projects to improve the infrastructure of different cities. I also want to create an organization for the poor and shelterless people in my country; I believe that we should all have the same privilege like have a place to live in and receive an education. I wish for a happy and healthy life, who doesn’t? But this is something I can only wish for. On the other hand I can work hard to make my dreams come true. There are also other things that I would like to do at some point. One of my dreams is to travel around the world. I have always been curious about other cultures and the differences between people in other countries. It would be amazing to travel the whole world. Furthermore I would love to bungee jump or swim with sharks, experiencing life to the limits. In the future I may have new dreams, but the first goal I have to achieve is getting my diploma. This is one of the keys to accomplish my other goals and dreams. After becoming a professional, I want to start a family, one lovely wife and maybe three children’s and have one beautiful cozy home to raise my kids and grow old with the people I love the most. I hope to achieve all my goals and fulfill my dreams, I know it will take a lot of work and dedication, but the outcomes are more than amazing. People have their own ways to get what they want and I will do whatever I can for my dreams to come true

Communications Between Predecessor and Successor Auditors

Communications Between Predecessor and Successor Auditors 155 AU Section 315 Communications Between Predecessor and Successor Auditors (Supersedes SAS No. 7. ) Source: SAS No. 84; SAS No. 93. Effective with respect to acceptance of an engagement after March 31, 1998, unless otherwise indicated. Introduction .01 This section provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in ? ancial statements reported on by a predecessor auditor. This section applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph . 14 of this section) ? nancial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement. .02 For the purposes of this section, the term predecessor auditor refers to an auditor who (a) has reported on the most recent audited ? nancial statements1 or was engaged to perform but did not complete an audit of the ? ancial statements2 and (b) has resigned, declined to stand for reappointment, or been noti? ed that his or her services have been, or may be, terminated. The term successor auditor refers to an auditor who is considering accepting an engagement to audit ? nancial statements but has not communicated with the predecessor auditor as provided in paragraphs . 07 through . 10 and to an auditor who has accepted such an engagement. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 3. ] Change of Auditors .03 An auditor should not accept an engagement until the communications described in paragraphs . 07 through . 10 have been evaluated. 3 However, an auditor may make a proposal for an audit engagement before communicating with the predecessor auditor. The auditor ma y wish to advise the prospective 1 The provisions of this section are not required if the most recent audited ? nancial statements are more than two years prior to the beginning of the earliest period to be audited by the successor auditor. There may be two predecessor auditors: the auditor who reported on the most recent audited ? nancial statements and the auditor who was engaged to perform but did not complete an audit of any subsequent ? nancial statements. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. ] 3 When the most recent ? nancial statements have been compiled or reviewed in accordance with the Statements on Standards for Accounting and Review Services, the accountant who reported on those ? ancial statements is not a predecessor auditor. Although not required by this section, in these circumstances the successor auditor may ? nd the matters described in paragraphs . 08 and . 09 useful in determining whether to accept the engagement. AU  §315. 03 156 The Standards of Field Work client (for example, in a proposal) that acceptance cannot be ? nal until the communications have been evaluated. .04 Other communications between the successor and predecessor auditors, described in paragraph . 11, are advisable to assist in the planning of the engagement.However, the timing of these other communications is more ? exible. The successor auditor may initiate these other communications either prior to acceptance of the engagement or subsequent thereto. .05 When more than one auditor is considering accepting an engagement, the predecessor auditor should not be expected to be available to respond to inquiries until a successor auditor has been selected by the prospective client and has accepted the engagement subject to the evaluation of the communications with the predecessor auditor as provided in paragraphs . 07 through . 10. 06 The initiative for communicatin g rests with the successor auditor. The communication may be either written or oral. Both the predecessor and successor auditors should hold in con? dence information obtained from each other. This obligation applies whether or not the successor auditor accepts the engagement. Communications Before Successor Auditor Accepts Engagement .07 Inquiry of the predecessor auditor is a necessary procedure because the predecessor auditor may be able to provide information that will assist the successor auditor in determining whether to accept the engagement.The successor auditor should bear in mind that, among other things, the predecessor auditor and the client may have disagreed about accounting principles, auditing procedures, or similarly signi? cant matters. .08 The successor auditor should request permission from the prospective client to make an inquiry of the predecessor auditor prior to ? nal acceptance of the engagement. Except as permitted by the Rules of the Code of Professional Conduct, an auditor is precluded from disclosing con? dential information obtained in the course of an engagement unless the client speci? cally consents.Thus, the successor auditor should ask the prospective client to authorize the predecessor auditor to respond fully to the successor auditor's inquiries. If a prospective client refuses to permit the predecessor auditor to respond or limits the response, the successor auditor should inquire as to the reasons and consider the implications of that refusal in deciding whether to accept the engagement. .09 The successor auditor should make speci? c and reasonable inquiries of the predecessor auditor regarding matters that will assist the successor auditor in determining whether to accept the engagement.Matters subject to inquiry should include— †¢ †¢ †¢ Information that might bear on the integrity of management. Disagreements with management as to accounting principles, auditing procedures, or other similarly sign i? cant matters. Communications to those charged with governance regarding fraud and illegal acts by clients. [4] [4] [Footnote deleted to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 114. ] AU  §315. 04 Communications Between Predecessor and Successor Auditors 157 †¢ †¢ Communications to management and those charged with governance regarding signi? ant de? ciencies and material weaknesses in internal control. 5 The predecessor auditor's understanding as to the reasons for the change of auditors. The successor auditor may wish to consider other reasonable inquiries. [Revised, May 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. Revised, April 2007, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 114. ] . 10 The predecessor auditor should respond promptly and fully, on the basis of known facts, to the successor auditor's reasonable inquiries.However, should the predecessor auditor decide, due to unusual circumstances such as impending, threatened, or potential litigation; disciplinary proceedings; or other unusual circumstances, not to respond fully to the inquiries, the predecessor auditor should clearly state that the response is limited. If the successor auditor receives a limited response, its implications should be considered in deciding whether to accept the engagement. Other Communications .11 The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor's working papers.The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. 6 It is customary in such circumstances for the predecessor auditor to make himself or herself available to the successor aud itor and make available for review certain of the working papers. The predecessor auditor should determine which working papers are to be made available for review and which may be copied.The predecessor auditor should ordinarily permit the successor auditor to review working papers, including documentation of planning, internal control, audit results, and other matters of continuing accounting and auditing signi? cance, such as the working paper analysis of balance sheet accounts, and those relating to contingencies. Also, the predecessor auditor should reach an understanding with the successor auditor as to the use of the working papers. 7 The extent, if any, to which a predecessor auditor permits access to the working papers is a matter of judgment.Successor Auditor’s Use of Communications .12 The successor auditor must obtain suf? cient appropriate audit evidence to afford a reasonable basis for expressing an opinion on the ? nancial statements he or she has been engaged to audit, including evaluating the consistency of the application of accounting principles. The audit evidence used in analyzing the impact of the opening balances on the current-year ? nancial statements and consistency of accounting principles is a matter of professional judgment. Such audit evidence may include the most recent audited ? ancial 5 See section 316, Consideration of Fraud in a Financial Statement Audit; section 317, Illegal Acts by Clients; and section 325, Communicating Internal Control Related Matters Identi? ed in an Audit. [Footnote revised, May 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. ] 6 Appendix A [paragraph . 24] contains an illustrative client consent and acknowledgment letter. 7 Before permitting access to the working papers, the predecessor auditor may wish to obtain a written communication from the successor auditor regarding the use of the working papers.Appendix B [paragraph . 25] cont ains an illustrative successor auditor acknowledgment letter. AU  §315. 12 158 The Standards of Field Work statements, the predecessor auditor's report thereon,8 the results of inquiry of the predecessor auditor, the results of the successor auditor's review of the predecessor auditor's working papers relating to the most recently completed audit, and audit procedures performed on the current period's transactions that may provide evidence about the opening balances or consistency.For example, evidence gathered during the current year's audit may provide information about the realizability and existence of receivables and inventory recorded at the beginning of the year. The successor auditor may also apply appropriate auditing procedures to account balances at the beginning of the period under audit and to transactions in prior periods. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 13 The successor auditor's review of the predecessor auditor's working papers may affect the nature, timing, and extent of the successor auditor's procedures with respect to the opening balances and consistency of accounting principles. However, the nature, timing, and extent of audit work performed and the conclusions reached in both these areas are solely the responsibility of the successor auditor.In reporting on the audit, the successor auditor should not make reference to the report or work of the predecessor auditor as the basis, in part, for the successor auditor's own opinion. Audits of Financial Statements That Have Been Previously Audited . 14 If an auditor is asked to audit and report on ? nancial statements that have been previously audited and reported on (henceforth referred to as a reaudit), the auditor considering acceptance of the reaudit engagement is also a successor auditor, and the auditor who previously reported is also a predecessor auditor.In addition to the communications described in paragraphs . 07 through . 10, the successor auditor should state that the purpose of the inquiries is to obtain information about whether to accept an engagement to perform a reaudit. .15 If the successor auditor accepts the reaudit engagement, he or she may consider the information obtained from inquiries of the predecessor auditor and review of the predecessor auditor's report and working papers in planning the reaudit. However, the information obtained from those inquiries and any review of the predecessor auditor's report and working papers is not suf? ient to afford a basis for expressing an opinion. The nature, timing, and extent of the audit work performed and the conclusions reached in the reaudit are solely the responsibility of the successor auditor performing the reaudit. .16 The successor auditor should plan and perf orm the reaudit in accordance with generally accepted auditing standards. The successor auditor should not assume responsibility for the predecessor auditor's work or issue a report that re? ects divided responsibility as described in section 543, Part of Audit Performed by Other Independent Auditors.Furthermore, the predecessor auditor is not a specialist as de? ned in section 336, Using the Work of a Specialist, or an internal auditor as de? ned in section 322, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements. .17 If the successor auditor has audited the current period, the results of that audit may be considered in planning and performing the reaudit of the 8 The successor auditor may wish to make inquiries about the professional reputation and standing of the predecessor auditor.See section 543, Part of Audit Performed by Other Independent Auditors, paragraph . 10a. AU  §315. 13 Communications Between Predecessor and Successor Audi tors 159 preceding period or periods and may provide audit evidence that is useful in performing the reaudit. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 18 If, in a reaudit engagement, the successor auditor is unable to obtain suf? cient appropriate audit evidence to express an opinion on the ? nancial tatements, the successor auditor should qualify or disclaim an opinion because of the inability to perform procedures the successor auditor considers necessary in the circumstances. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 19 The successor auditor should request working papers for the period or periods under reaudit and the period prior to the reaudit period. However, the extent, if any, to which the predecessor auditor permits access to the working papers is a matter of judgment. See paragraph . 11 of this sect ion. ) . 20 In a reaudit, the successor auditor generally will be unable to observe inventory or make physical counts at the reaudit date or dates in the manner discussed in paragraphs . 09 through . 11 of section 331, Inventories. In such cases, the successor auditor may consider the knowledge obtained from his or her review of the predecessor auditor's working papers and inquiries of the predecessor auditor to determine the nature, timing, and extent of procedures to be applied in the circumstances.The successor auditor performing the reaudit should, if material, observe or perform some physical counts of inventory at a date subsequent to the period of the reaudit, in connection with a current audit or otherwise, and apply appropriate tests of intervening transactions. Appropriate procedures may include tests of prior transactions, reviews of records of prior counts, and the application of analytical procedures, such as gross pro? t tests.Discovery of Possible Misstatements in Fin ancial Statements Reported on by a Predecessor Auditor . 21 If during the audit or reaudit, the successor auditor becomes aware of information that leads him or her to believe that ? nancial statements reported on by the predecessor auditor may require revision, the successor auditor should request that the client inform the predecessor auditor of the situation and arrange for the three parties to discuss this information and attempt to resolve the matter.The successor auditor should communicate to the predecessor auditor any information that the predecessor auditor may need to consider in accordance with section 561, Subsequent Discovery of Facts Existing at the Date of the Auditor's Report, which sets out the procedures that an auditor should follow when the auditor subsequently discovers facts that may have affected the audited ? nancial statements previously reported on. 9 . 22 If the client refuses to inform the predecessor auditor or if the successor auditor is not satis? d wi th the resolution of the matter, the successor auditor should evaluate (a) possible implications on the current engagement and (b) whether to resign from the engagement. Furthermore, the successor auditor may wish to consult with his or her legal counsel in determining an appropriate course of further action. Effective Date .23 This section will be effective with respect to acceptance of an engagement after March 31, 1998. Earlier application is permitted. 9 See section 508, Reports on Audited Financial Statements, paragraphs . 70 through . 74, for reporting guidance. AU  §315. 23 160 .24The Standards of Field Work Appendix A Illustrative Client Consent and Acknowledgment Letter 1. Paragraph . 11 of this section states, â€Å"The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor's working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. † The following letter is presented for illustrative purposes only and is not required by professional standards. Date] ABC Enterprises [Address] You have given your consent to allow [name of successor CPA ? rm], as successor independent auditors for ABC Enterprises (ABC), access to our working papers for our audit of the December 31, 19X1, ? nancial statements of ABC. You also have given your consent to us to respond fully to [name of successor CPA ? rm] inquiries. You understand and agree that the review of our working papers is undertaken solely for the purpose of obtaining an understanding about ABC and certain information about our audit to assist [name of successor CPA ? m] in planning the audit of the December 31, 19X2, ? nancial statements of ABC. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. Attached is the form of the letter we will furnish [name of successor CPA ? rm] regarding the use of the working papers. Very truly yours, [Predecessor Auditor] By: ___________________________ Accepted: ABC Enterprises By: ___________________________ Date: _________________ AU  §315. 24 Communications Between Predecessor and Successor Auditors .25 161 Appendix B Illustrative Successor Auditor Acknowledgment Letter . Paragraph . 11, footnote 7, of this section states, â€Å"Before permitting access to the working papers, the predecessor auditor may wish to obtain a written communication from the successor auditor regarding the use of the working papers. † The following letter is presented for illustrative purposes only and is not required by professional standards. [Successor Auditor] [Address] We have previously audited, in accordance with auditing standards generally accepted in the United States of America, the December 31, 20X1, ? nancial statements of ABC Enter prises (ABC). We rendered a report on those ? ancial statements and have not performed any audit procedures subsequent to the audit report date. In connection with your audit of ABC's 20X2 ? nancial statements, you have requested access to our working papers prepared in connection with that audit. ABC has authorized our ? rm to allow you to review those working papers. Our audit, and the working papers prepared in connection therewith, of ABC's ? nancial statements were not planned or conducted in contemplation of your review. Therefore, items of possible interest to you may not have been speci? cally addressed. Our use of professional judgment and the assessment of audit risk nd materiality for the purpose of our audit mean that matters may have existed that would have been assessed differently by you. We make no representation as to the suf? ciency or appropriateness of the information in our working papers for your purposes. We understand that the purpose of your review is to obt ain information about ABC and our 19X1 audit results to assist you in planning your 19X2 audit of ABC. For that purpose only, we will provide you access to our working papers that relate to that objective. Upon request, we will provide copies of those working papers that provide factual information about ABC.You agree to subject any such copies or information otherwise derived from our working papers to your normal policy for retention of working papers and protection of con? dential client information. Furthermore, in the event of a third-party request for access to your working papers prepared in connection with your audits of ABC, you agree to obtain our permission before voluntarily allowing any such access to our working papers or information otherwise derived from our working papers, and to obtain on our behalf any releases that you obtain from such third party.You agree to advise us promptly and provide us a copy of any subpoena, summons, or other court order for access to yo ur working papers that include copies of our working papers or information otherwise derived therefrom. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. AU  §315. 25 162 Very truly yours, [Predecessor Auditor] The Standards of Field Work By: ___________________________ Accepted: [Successor Auditor] By: ___________________________ Date: __________________ Even with the client's consent, access to the predecessor auditor's working papers may still be limited.Experience has shown that the predecessor auditor may be willing to grant broader access if given additional assurance concerning the use of the working papers. Accordingly, the successor auditor might consider agreeing to the following limitations on the review of the predecessor auditor's working papers in order to obtain broader access: †¢ †¢ †¢ The successor auditor will not comment, orally or in writing, to anyone as a result of the review as to whether the predecessor auditor's engagement was performed in accordance with generally accepted auditing standards.The successor auditor will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of the predecessor auditor's audit. The successor auditor will not use the audit procedures or results thereof documented in the predecessor auditor's working papers as audit evidence in rendering an opinion on the 19X2 ? nancial statements of ABC Enterprises, except as contemplated in Statement on Auditing Standards No. 84. The following paragraph illustrates the above:Because your review of our working papers is undertaken solely for the purpose described above and may not entail a review of all our working papers, you agree that (1) the information obtained from the review will not be used by you for any other purpose, (2) you will not comment, orally or in writing, to anyone as a result of that rev iew as to whether our audit was performed in accordance with generally accepted auditing standards, (3) you will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of our audit, and (4) you will not use the audit procedures or results thereof documented in our working papers as audit evidence in rendering your opinion on the 19X2 ? nancial statements of ABC, except as contemplated in Statement on Auditing Standards No. 84. [Revised, October 2000, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 93. Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] AU  §315. 25