Sitting System For People Health And Social Care Essay

Appropriate posing positions are varied, it depends on activity taken ; working at a desk, computing machine, driving or eating. However, these actions have a same rule to concern: stable and comfy. Human sitting is asymmetrical and dynamic, when Sitters feel non comfy with their seats they will brace themselves. And ever has changeless motion at least every 5-10 proceedingss to diminish the force per unit area on the contact points, avoid terrible pressing on any portion of the organic structure until cause hurt.1.3.1 Biomechanics of sitingBiomechanics utilises the Torahs of Physicss and the constructs of Engineering to depict the gesture formulated by assorted organic structure sections and the forces moving on these them ( Chaffin and Andresson, 1984 ) . Appropriate posing positions are varied, it depends on activity which taken ; working at a desk, computing machine, driving or eating. However, suited sitting place in biomechanics is the balance of forces and minutes. balance plane1.bmp F = Force M = Moment Balance of forces and minutes in all planes Biomechanics has emphasised the relation between the organic structure ‘s Centre of force per unit area ( COP ) and its Centre of mass ( COM ) . The COM is a point equivalent of the entire organic structure mass and is the leaden norm of the COM of each organic structure section in all planes while the COP corresponds to the point of application of the force under the country of contact with the place surface ( Lacoste et al. , 2006 ) . In order to equilibrate the organic structure over a stable sitting base, the COM is straight over the sitting base. Stability of sitting position is able to better when the country of contact between the organic structure and the support surface are increased. The relationship of the stableness with country of contact and forces is following: Stability Therefore increasing the size of the base of support will increase the stableness ( Ham et al. , 1998 ) . For some postural malformations, the country of the support base is reduced therefore the stableness is improved by addition the support country such as supplying the chest support bole support or buffering on the seating. The balance of sitting encourages the right form or position of spinal. In sidelong position, alliance of spinal is looked somewhat S- form. The key of stable base is the pelvic girdle. In the basic of normal posing, the pelvic girdle is centred and rotates rearward as a consequence of the tenseness in hamstrings ( posterior thigh musculuss ) . For maximal stableness and minimal musculus attempt when keeping an unsloped position ( every bit same as in the erect standing place ) , the Centre of mass of the upper organic structure should be maintained over the ischeal tubercles ( Zacharkow, 1984 ) balance plane2.bmp The contact points of the seated position are ischial tubercles, thighs and pess. By supplying support through the thighs, legs and pess, force per unit area is reduced over the ischial tubercles. The thighs are parallel to each other and in the natural place. For the ground that thigh musculuss span the hip and articulatio genus, the grade of hip flexure and knee extension on the seating should be avoided to pull of hamstrings. A upper limit of 100 grades of hip flexure and 105 grades of articulatio genus extension is advised ( Mayall and Desharnais, 1995 ) . The pelvic girdle rotates somewhat forward promotes flexure of the lower dorsum or lumbar hollow-back. It will be curved concave to the forepart to back up the weight of the upper portion: bole, weaponries and caput. However, for the people with physical disablements who are lacking in postural ability and postural dissymmetries can besides take to orthopaedic malformations, uncomfortableness, decreased physiologic maps, self-image, and quality of life ( Trefler et al. , 1993 ) . Consequently, users with a motor disability need a seating which can counterbalance for the stableness and besides back up the functional and postural ability that each person has. There are many ways to depict the assortment of siting systems for people with physical disablements. However, in this survey, the seating system will be categorised by 3 characteristics of the chair as shown in table Twenty.Siting system for people with physical disablementsFeatureCategorizationFunctional of utilizing Wheelchair Particular seating Beginning of energy Manual Power Feature of traveling Rigid Dynamic1.3.2 Wheelchair populationA wheelchair is one of the most common devices used to help users who have limited abilities to walk or travel. The wheelchair user population includes kids, grownups, and aged individuals. There are many grounds for their disablements: birth defects ( kids who have motion upsets ) , accidents ( an hurt to legs or the spinal column, which controls leg motion ) , infirmity diseases and old age. Harmonizing to Wheelchair foundation, â€Å" over 100 million people with physical disablements worldwide need wheelchairs. It is estimated that the figure of people who need wheelchairs will increase by 22 per centum over the following 10 old ages, with the greatest demand bing in developing states † ( Behring. , 2009 ) . In UK, there are an estimated 10 million handicapped people, about 20 % of population ( Office for National Statistics, 2010 ; Statisticss, 2008 ) and 5 % of people with disablement are a motor damage ( NHS, 2004 ; Wray, 2005 ) . The proportion of wheelchair population additions with age. Separate into three age groups: kids under 18 old ages of age, grownup 18-64 twelvemonth and aged 65 and older, the highest rates are found among the aged population so working age and non many in kids. There are assorted wellness conditions and damages doing a individual demand to utilize wheelchair and these grounds are diverse in different age group of users. In table Twenty shows the wellness conditions and damages reported as the chief cause of functional or activity restriction. Stroke 11.1 % Arthritis 10.4 % Multiple induration 5.0 % Absence lower appendage 3.7 % Paraplegia 3.6 % Orthopaedic lower appendage 3.6 % Heart disease 3.3 % Cerebral paralysis 3.1 % Rheumatoid arthritis 3.0 % Diabetess 2.4 % ( LaPlante et al. , 2009 ) Manual seating system is the chair that needs self impeling by users or health professionals. The users of manual wheelchairs by and large have lower appendage failing, palsy, or amputation doing walking insecure or hard at best. They may include persons with spinal cord hurts, unilateral paralysis and other types of palsy, multiple induration, intellectual paralysis, spina bifida, arthritis, and lower limb amputations. Typically, the user is a paraplegic or quadriparetic individual who desires to manually impel himself every bit much as possible for the exercising and ensuing wellness benefits. For the wheelchair dependent individual who has to impel by his or her ain, the most common country of musculoskeletal is the shoulder. This is because users normally have overload on their upper organic structures to turn the wheels of the wheelchairs. In 2008, Desroches et Al. published a paper in which they studied the relationship between the effectivity of the attendant force at the handrims and the mechanical burden by the net shoulder minutes. They found that more force demands are more at hazard of shoulder hurts on the land that overexploitation. Furthermore, elbows, carpuss and custodies are besides injured because they are non designed to get by with the insistent contact with the wheelchair pushrims. This frequent insistent burden may be one of the possible causes of the incidence of carpal tunnel syndrome. Powered wheelchair theoretical accounts are controlled by the user ‘s manus with a little control stick. Users who unable to utilize a manus for maneuvering and control may be capable of a oral cavity control or breath control device. These power wheelchairs are much safer to run with a computing machine inadvertence. However, serious accidents sometimes result from feeling or computing machine system failures. ( N.I.R.E. , 2004 ) . The failures may be elusive 1s non recognised by users. Otherwise, they can be in the signifier of a sudden, unexpected entire failure of the wheelchair computing machine system, which may ensue in an accident when happening at a critical clip.1.3.3 Particular SeatingParticular seating designed for people with physical disablements considers demands like phase of development, disablements and other upsets. At the same clip, ought to see as position, force per unit area and comfort. The mobility and position jobs that motor impairment people face may be due to muscle failings, musculus instabilities and cramp or hapless esthesis. There are many grounds for their disablements like birth defects ( kids who have motion upsets ) , accidents ( an hurt to legs or the spinal column, which controls leg motion ) , infirmity diseases and old age. Siting is a work of complex coordinating of human constructions. The form of the pelvic girdle is unstable by nature in sitting place. It can non be kept stable without the cooperation of organic structure musculus and limbs. In add-on, a proper design of constituents such as place backrest, armrest, footrest, etc. , is encourage stableness in the sitting place and the comfort of the place. First and the foremost for handicapped posing is the importance of stable posing, it is achieved if there is a balance of forces and minutes in all planes ( Letts, 1991 ) . An unstable sitting non merely makes upper organic structure hard to command balance but besides non keep the good place of physiology. A particular place base with a back support can be used which would assists the patient who is being positioned for physical therapy. The supports are made from stuffs such as plyboard, froth and polymer. These stuffs provide postural support and alleviate the force per unit area for patients who have unbalanced organic structures. Nevertheless for kids who have the spasticity CP, they will do their organic structure imbalanced and unstable when have extensor cramp. This in bend makes the patient uncomfortable and impairs their functional ability. Furthermore, CP kids need more seating demands than a broad assortment of people with disablements because of their overactive stretch physiological reactions and irregular stableness. The force per unit area sores are besides considered because this frequently occurs when sitting for a long clip without traveling. A considerable sum of literature has been published on biomechanics of siting system with spastic CP patients, they have investigated the force per unit area forces in sitting place and strong forces of extensor push in patients which impart onto their wheelchairs and they found that high forces can besides do hurts for the kid ( Dawley and Julian, 2003 ; Hahn et al. , 2009 ) . The force per unit area ulcers that suffer from force per unit area force in sitting have been concerned for many decennaries. Harrison et Al. published a paper in which they reviewed the literature of sitting biomechanics in normal organic structures. The thought of dynamic seating has been designed in Germany since 1884 for mills that had adjustable backrests and place undersides with rounded forepart borders to cut down force per unit area on the under-thigh part ( Harrison et al. , 1999 ) . The chief aim of presenting the dynamic seating to the design of the chair is to avoid the force per unit area ulcer. Dynamic siting systems have been available on the market since 1989 ( Hahn et al. , 2009 ) by including spring loaded, elastic constituents or powered devices, in the outlook that it will react suitably to the users with strong musculus cramp, cut down the hurting and cut down force per unit area from restricted position. For people with physical disablements particularly patients who have strong extensor spasticity the dynamic design ease them non merely to forestall the force per unit area ulcer and hurt to the user but besides prevent breakage of the chair. Dynamic seating constituents are designed to travel as a consequence of forceful motions exerted by a client ( Magnuson and Dilabio, 2003 ) . The dispute of the effectivity and impact of the surrogate design has been discussed. Several surveies have attempted to explicate that to repair a place would be more goo d for patients ‘ physical therapy than to change the sitting position every clip of extensor cramp ( Barnes, 1998 ; Herman and Lange, 1999 ) . However, the surrogate design is presumed that when musculuss stretch, the forces produced between place ‘s parts and their organic structures would diminish with usage of the dynamic constituents. Furthermore, this system can be approved and it does non hold any negative consequence for the long term use. The basic apprehension of physical features of the user is indispensable for the design and consideration of postural support. Furthermore, it is really indispensable to understand the scope of the forces that are being applied to the user ‘s organic structure when using postural support within a seating system. Barnes M.R. ( 1998 ) Reappraisal: Management of spasticity. Age and Ageing 27:239-245. Behring. K. ( 2009 ) Wheelchair Distribution Project: Serving the World, Wheelchair foundation Wetherby, UK. Chaffin D.B. , Andresson G.B.J. ( 1984 ) Occupational Biomechanics John Wiley & A ; Sons, Inc, the United State of America. Dawley J. , Julian R. ( 2003 ) Purpose, Use And Fabrication Of A Custom Made Dynamic Backrest, 19th International Seating Symposium, Florida, USA. pp. 145-147. Hahn M.E. , Simkins S.L. , Gardner J.K. , Kaushik G. ( 2009 ) A Dynamic Seating System for Children with Cerebral Palsy. Journal of Musculoskeletal Research 12:21-30. Ham R. , Aldersea P. , Porter D. ( 1998 ) Wheelchair users and postural siting a clinical attack Churchill Livingstone, New York, USA. Harrison D.D. , Harrison S.O. , Croft A.C. , Harrison D.E. , Troyanovich S.J. ( 1999 ) Siting biomechanics Part I: Reappraisal of the Literature. Journal of Manipulative and Physiological Therapeutics 22:594-609. Herman J.H. , Lange M.L. ( 1999 ) Seating and positioning to pull off spasticity after encephalon hurt Journal NeuroRehabilitation 12:105-117. Lacoste M. , Therrien M. , Cote J.N. , Shrier I. , Labelle H. , Prince F. ( 2006 ) Appraisal of Seated Postural Control in Children: Comparison of a Force Platform Versus a Pressure Mapping System. Archivess of Physical Medicine and Rehabilitation 87:1623-1629. LaPlante M. , Kaye S. , Kang T. ( 2009 ) Wheelchair Use in the United States, UCSF Disability Statistics Center Institute for Health & A ; Aging. Letts R. ( 1991 ) General rules of siting Boca Raton: CRC Press. Magnuson S. , Dilabio M. ( 2003 ) Dynamic Seating Components: The Best Evidence and Clinical Experience, 19th International Seating Symposium, Florida, USA. pp. 109-111. Mayall J.K. , Desharnais G. ( 1995 ) Positioning in a wheelchair: a usher for professional health professionals of the handicapped grownup 2nd erectile dysfunction. erectile dysfunction. Thorofare, NJ N.I.R.E. ( 2004 ) Mobility Training for User and Public Safety, The National Institute for Rehabilitation Engineering. NHS. ( 2004 ) Bettering Servicess for Wheelchair Users and Carers: Good Practice Guide, Executive sum-up, NHS Purchasing and Supply Agency rehabilitation squad. Office for National Statistics G.R.O.f.S. , Northern Ireland Statistics & A ; Research Agency. ( 2010 ) , Office for National Statistics, General Register Office for Scotland, Northern Ireland Statistics & A ; Research Agency. Statisticss T.O.f.N. ( 2008 ) Registered Blind and Partially Sighted People England twelvemonth stoping 31 March 2008, Department of Health, The Office for National Statistics. Trefler E. , Hobson D.A. , Taylor S.J. , Monahan L.C. , Shaw C.G. , Zimbleman C. ( 1993 ) Seating AND MOBILITY: For Persons with Physical Disabilities San Antonio: Therapy Skill Builders. Wray M. ( 2005 ) Bing Inclusive in the Creative and Performing Arts, BICPA, the eight spouses of CADISE ( The Consortium of Humanistic disciplines and Design Institutions in Southern England ) Zacharkow D. ( 1984 ) wheelchair Posture and Pressure Sores Charles C Thomas Publisher, Illinois, USA.

A Thousand Splendid Suns Reivew Essay

Macbeth is a Shakespearean Tragedy Macbeth is considered to be one of the greatest Shakespearean tragedies written by William Shakespeare. According to A.C. Bradley, it is the â€Å"most vehement, the most concentrated, perhaps we may say the most tremendous, of the tragedies† (Bradley 333). Macbeth, written by Shakespeare is a Shakespearean tragedy because it has a tragic hero, mathemata, and a hamartia. These three characteristics are crucial to have in a Shakespearean tragedy and prove that Macbeth is indeed one. More specifically, the tragic hero is one of the most important of the three because without the hero, sympathy cannot be evoked. Macbeth is a tragedy because it contains a tragic hero. In a Shakespearean tragedy, it is imperative that the tragic hero is of high estate, affects the whole nation and evokes pity and fear from the audience. The tragic hero in Macbeth is Macbeth himself. At the beginning of the play, Macbeth is introduced as the Thane of Glamis and â€Å"a general of extraordinary prowess† (Bradley 44) in Duncan’s army. When a battle takes place, Macbeth bravely defends Scotland in the battle and is victorious. When he returns home, King Duncan praises him: O worthiest cousin! †¦.Thou art so far before†¦. Only I have left to say, More is thy due than more than all can pay. (Shakespeare 1.4.17-24) Duncan states that Macbeth is his worthiest kinsmen and has done so much for him that he owes Macbeth more than he can ever repay. The audience can identify that Macbeth is a significant character of high estate because he is already Thane of Glamis, and is well respected by the king of Scotland. Macbeth’s high social standing evokes pity and fear from the audience because his sins and downfall are emphasized. The audience suspects him to be virtuous, therefore arousing fear when he commits sins. Also, he has a lot more to lose than a regular citizen; Macbeth eventually loses his mind, wife, house, reputation, and kingship. Since Macbeth is a character of high estate and evokes pity and fear for the audience, he is the tragic hero in Macbeth. Macbeth is also a tragic hero because he is a character of high estate in two additional ways. After the victorious battle, Macbeth is greeted by two noblemen of Scotland sent by the king: â€Å"He bade me, from him, call thee Thane of Cawdor. /In which addition, hail, most worthy Thane, /for it is thine† (Shakespeare 1.3.111-113).When the Macdonwald, the Thane of Cawdor, commits treason, he is executed and a new Thane is chosen. After hearing about Macbeth’s success in the battle, King Duncan appoints Macbeth as the new Thane of Cawdor. As a result of Macbeth’s nobility, loyalty and bravery, he earns his title as Thane of Cawdor thus proving he is of high estate. When King Duncan dies, Macbeth is chosen to be King of Scotland. Usually, when a king dies, their heir becomes king. However, since both of Duncan’s sons fled the country for their own safety, Macbeth is chosen to be King. This shows the audience that Macbeth is well respected by the citizens of Scotland because he appears to be the best king, second to Duncan’s sons. As the new King of Scotland, Macbeth’s fate evidently has an affect on the welfare of the whole nation. In conclusion, Macbeth is a tragic hero because he is of high estate in several ways, evokes pity and fear from the audience and affects the welfare of the whole nation. When the nation is negatively affected, order must be restored. This is done through the resolution of the plot, also known as mathemata. Mathemata is an extremely important characteristic of a Shakespearean tragedy because it re-establishes the moral order of the world in the play. In Shakespeare’s play, order is restored when Macbeth is killed: â€Å"Behold where stands/The usurper’s [Macbeth’s] cursed head. The time is free† (Shakespeare 5.8.55-56).Macbeth is considered as the evil defilement and ‘sickness’ of Scotland because he perpetrates a series of murders, and more significantly violates the natural order of the universe at the highest level by killing Duncan. Since Macbeth causes the entire situation â€Å"he must end in destruction and despair† (Ribner 57). At the end of the play when Macbeth ends in ‘destruction and despair’, Scotland is finally â€Å"cured† and order is restored. The natural order of the universe is also re-established because Malcolm replaces Macbeth’s position as King. Scotland is no longer ruled by  Macbeth’s tyranny; instead it is ruled by Malcolm, an extremely honourable man: Nay, had I power, I should Pour the sweet milk of concord into hell, Uproar the universal peace, confound All unity on earth. (Shakespeare 4.3.109-112) Although Malcolm may not appear to be virtuous in this scene, he is very much so. At the beginning of the play, Duncan does not test the loyalty of Macdonwald and Macbeth. As a result, Duncan is betrayed by these two men who appeared to be honourable. Malcolm learns from his father’s mistakes and tests MacDuff’s patriotism. Malcolm states he does not contain any qualities of a virtuous king and that he would destroy all peace on earth. When MacDuff has a passionate outburst, Malcolm reveals the truth that he is in fact an honourable man because he is able to identify that MacDuff is a â€Å"child of integrity† (Shakespeare 4.3.129). This proves that Malcolm is in fact a virtuous king because he is not easily fooled like Duncan. Instead, Malcolm is a cautious and knowledgeable man who is likely to be a successful king. With a new honourable and sincerely virtuous king, and the death of Macbeth, the order of the universe is finally restored and the play is resolved. Not only is the death of Macbeth recognized as the resolution of the plot, however, it is also recognized as his tragic end which is caused by a hamartia. For a play to be a Shakespearean tragedy, it must have a hamartia. A hamartia, also known as a tragic flaw, is a good quality in the protagonist which eventually goes somewhat awry and causes their disastrous demise. Macbeth’s tragic flaw is his ambition. Macbeth’s ambition can be recognized as a desirable quality because it causes him to be a great warrior. However, when Macbeth is told by the witches that he will become future king, he has thoughts of killing Duncan. Already, Macbeth’s ambition goes somewhat awry. At first, Macbeth states that he does not want to kill Duncan because â€Å"this Duncan/Hath borne his faculties so meek, hath been/So clear in his great office, that his virtues/Will plead like angels†¦.† (Shakespeare 1.7.16-18) and admits that I [Macbeth] have no spur To prick the sides of my intent, but only Vaulting ambition, which overleaps itself And falls on the other. (Shakespeare 1.7.25-28) Macbeth realizes the only reason he has for murdering Duncan is his ‘vaulting ambition’ which does not rationalize the act of killing a virtuous king. Although Macbeth is aware that his vaulting ambition will only lead him to disaster, he still commits the crime. At this point, the audience is fully aware that Macbeth’s ambition is no longer a desirable trait because his ambition, â€Å"which is also his greatness, is fatal to him† (Bradley 9). His ambition allows him to â€Å"hide what the false heart doth know† (Shakespeare 1.7.92) and overcome the thought of killing a virtuous king. Although some scholars may say the witches and Lady Macbeth cause Macbeth’s downfall, he commits and instigates all of the murders himself; it is his own actions that lead him to his tragic end. If Macbeth was not so ambitious for status and did not allow his flawed trait to overpower his morality, he would realize it is irrational to kill the king. Without doubt Macbeth’s ambition acquires him kingship, however, it leads him to death of several innocent people and is the major cause of his downfall. Macbeth’s hamartia is also evident later on the play when he kills Banquo and attempts to kill Banquo’s son. After the witches predict that Banquo’s sons will become kings, Macbeth feels threatened as the new king of Scotland: â€Å"To be thus is nothing, but to be safely thus† (Shakespeare 3.1.54). Macbeth determines that the only way to be ‘safely thus’ is to kill Banquo and his son Fleance. Macbeth’s great ambition for power causes him to have a greed for power and stop at nothing to secure his position as king; even if it means he must kill his best friend and challenge fate: â€Å"Rather than so, come, Fate, into the list,/And champion me to the utterance!† (Shakespeare 3.1.77-78). Macbeth’s ambition causes him to believe he can defeat the prophecy of the witches. Macbeth believes that if he kills Banquo and Banquo’s sons, his position as king will be protected. However, by murdering more people, Macbeth’s life, conscience, and kingship is jeopardized instead. Eventually, Macbeth faces the consequences of his own  actions as a result of his ‘great’ ambition and is killed. If Macbeth was not so ambitious, he would realize it is impossible to defeat fate, ultimately preventing his tragic end. Although Macbeth’s ambition begins as a virtue, it goes wrong and eventually leads to his tragic end. All of Macbeth’s actions have led himself to his death and aroused several emotions within the audience; thus proving Macbeth has a hamartia and ultimately is a Shakespearean tragedy. Macbeth is said to be one of the last tragedies Shakespeare ever wrote. None the less, it â€Å"has increasingly impressed twentieth century critics† (Hawkes 50). Macbeth has a tragic hero of high estate and a hamartia that leads to the hero’s tragic end. Last but not least, when order is restored, there is mathemata. With the three most imperative characteristics of a tragedy, Macbeth fulfills the title as the â€Å"most vehement, the most concentrated, perhaps we may say the most tremendous, of the tragedies† (Bradley 333) and proves it is indeed a true Shakespearean tragedy. Works Cited Arif, G. M. Javed. â€Å"Macbeth’s Identity Crisis: Shakespeare as the Saviour.† Academia.edu. N.p., Dec. 2000. Web. 15 Dec. 2011. Bloom, Harold, ed. Major Literary Characters: Macbeth. New York: Chelsea House, 1991. Print. Bradley, A. C. Shakespearean Tragedy: Lectures on Hamlet, Othello, King Lear, Macbeth. 2nd ed. London: Macmillan, 1905. Johnson, Vernon E., ed. Power in William Shakespeare’s Macbeth. Detroit: Greenhaven Press, 2009. Print. Shakespeare, William. The Global Shakespeare Series: The Tragedy of Macbeth with Related Readings. Eds. Dom Saliani, Chris Ferguson, and Dr. Tim Scott. Albany, N.Y.: International Thomson Pub Nelson Canada, 1997. Print.

How to Compete in India Essay

1. The political environment in India has proven to be critical to company performance for both PepsiCo and Coca-Cola India. What specific aspects of the political environment have played key roles? Could these effects have been anticipated prior to market entry? If not, could developments in the political arena have been handled better by each company? 2. Timing of entry into the Indian market brought different results for PepsiCo and Coca-Cola India. What benefits or disadvantages accrued as a result of earlier or later market entry? 3. The Indian market is enormous in terms of population and geography. How have the two companies responded to the sheer scale of operations in India in terms of product policies, promotional activities, pricing policies, and distribution arrangements? 4. â€Å"Global localization† (glocalization) is a policy that both companies have implemented successfully. Give examples for each company from the case. 5. How can Pepsi and Coke confront the issues of water use in the manufacture of their products? How can they defuse further boycotts or demonstrations against their products? How effective are activist groups like the one that launched the campaign in California? Should Coke address the group directly or just let the furor subside? 6. Which of the two companies do you think has better long term prospects for success in India? 7. What lessons can each company draw from its Indian experience as it contemplates entry into other Big Emerging Markets? 8. Comment on the decision of both Pepsi and Coke to enter the bottled water market instead of continuing to focus on their core products—carbonated beverages and cola-based drinks in particular.

The Role Play of Chinese Woman Research Paper Example | Topics and Well Written Essays - 2000 words

The Role Play of Chinese Woman - Research Paper Example The first chapter, No Name Woman starts with a clever talk story about an Aunt Maxine Kingston had no idea whether she even existed. As the story weaves its self using the narrator’s voice, we learn that Kingston’s aunt killed herself and baby by way throwing herself into the family well. This was primed on the stifling knowledge that her aunt had begotten an illegitimate child out of wed lock. Getting a child out of wed lock was something that was prohibited in the Chinese culture, therefore, when one become such a victim was perceived an outcast, and thought to have brought disgrace to her family. Ideally, when Kingston had this story from her mother, it dawns on Kingston that she is not supposed to utter the name of her aunt by all standards. She thus decides to confine the memory of her aunt in her imagination only. In the same context, Kingston manages to rekindle the terrible experience of her aunt giving birth in a pigsty, but no one bothers to give her gifts as it is with the Chinese culture, after one gives birth (Kingston 12). The second chapter White Tigers is concerned with another story talk about the mythical female hero Fa Mu Lan. Fa Mu Lan. This story is told through first person narration. Fa Mu Lan practices thoroughly to become a hero when is only seven years old. He captains over men by way of pretending to be a man herself. She does this with a view to fighting against corrupt tycoon and monarch. After Fa Mu Lan wars are completed, she commits herself to the roles of both a wife and a mother. This revelation provides a sharp dissimilarity between Ha Mu Lan and Kingston different lives. Kingston stayed in America which had visible vestiges of racism. Her bosses were purely racist, and there was no she could stand up to them. So the resolutely resorted to fighting them using her own words as the sole weapon (Dickson 13). The third chapter threads through Kingston’s mother, Brave Orchid, and her senile traditional life bac k in China. Kingston’s mother was very influential doctor, midwife. Going by the story her mother was also a destroyer of ghosts. To Kingston, her mother’s past is as incredible as it is petrifying. Brave Orchid’s tales she regaled to her about the Chinese babies left to die; child traffic involving young girls disturb Kingston for many eons (Kingston 34). Towards the end of the chapter, Kingston comes home after being away for many years. Eventually, the two reconcile and mend holes that dented on their relationship after disagreeing and disputing over certain issues for a long time. The fourth chapter At the Western Palace is based on another of Brave Orchid’s talk-stories. These talk stories touch on the subject of an emperor who had married two wives. This story is somewhat intoned with analogy for Kingston’s sister Moon Orchid. When you delve dipper into the story, you learn that Moon Orchid’s husband, an accomplished doctor based in Lo s Angeles, had left her back in China and married a second wife in America. She goes later to America to claim her due as his wife. She hardly knows any English. Furthermore, things worsen for and she left to provide for herself in America. In the end, Moon Orchid goes mad and succumbs to her illness in a California state mental hospital (Kingston 145). Lastly, the final chapter A Song for a Barbarian Reed Pipe is matter of factly a memoir. This story talks in great lengths about Kingston herself and her

SIM 6 Essay Example | Topics and Well Written Essays - 500 words - 1

SIM 6 - Essay Example The scripture Deuteronomy 6:1-9 warns the Israelites against worshipping any other god but Yahweh. The big idea in this passage is that the Israelites are a chosen people down their generations. It is apparent from the passage that they must live according to God’s will. The LORD God promises to allow them live in the Promised Land for a long time if they not only listen to His commandments, but also obey them at the same time. In short, God is revealing that His promises are conditional. Moses says, â€Å"Listen to them, people of Israel, and obey them! Then all will go well with you, and you will become a mighty nation, and live in that fertile land, just as the LORD, the God of our ancestors has promised (Deuteronomy 6:3).† This passage fits the theme of the book in the sense that it continues to give laws guiding man’s relationship with God. After being chosen, taken into captivity in Egypt and finally emancipated, the LORD God makes the terms of His covenant with Abraham1 specific to the Israelites. The laws given demonstrate that they have been called to righteousness2 and that they have to be righteous in the first place. They must also have faith in God alone, trust in him and keep his commandments down the generations so that His promises may be fulfilled in their lives. The historical and cultural background of the passage traces back to the call of Abraham when he was in Ur. Upon demonstrating faith in God, he had been promised that he would be made a great nation3. When Abraham’s descendants were now numerous and serving in Egypt as slaves, God saved Moses as the vessel through which he would later free the Israelites from bondage. Moses rises as a great prophet who liberated the Israelites from Egypt in plan with God’s plan. Through him, God gives His people the Law to guide their relationships as they await the Messiah

Career Response Essay Example | Topics and Well Written Essays - 500 words

Career Response - Essay Example The talk was very short but had very detailed information. It talked about the culture of welcoming visitors. It only took 16.19 minutes to provide a wealth of information that had an intuitive influence on choosing the career on hotel management. The information given on the Tedtalk was very objective. The culture of welcoming was the main message based on her experience she went through. It started with how Smith got herself in a small home where she was given a very warm and hospitable welcome. Then the way she developed interest in the hospitality industry is very endearing and full of inspiration. In her explanation, she was very captivating on explaining how to be warm to visitors and being happy even when frustrated. Happiness is the culture that employee in hospitality should pass down to the customer. The presentation was well inculcated with a brief history of the industry of hospitality. Another interesting aspect of the talk was the use of statistics. It increased the believability of the talk. A very endearing statistic used was that 70% of American workers are not unhappy disengaged or disinterested with their jobs. It made the entire talk very appealing and invoked the interest of joining the field since I felt I will be joining the 70% of the happy American work force in the hotel management. The Tedtalk had power of igniting dormant ambitions of anyone to the field of hospitality. I have personally learned a lot from the talk. First how the culture of care has a profound effect on the industry of hospitality. The hotel management take more of caring and being happy to the customer and every chance to be endearing to customers. Secondly, I have learned being kind in every one because everyone you meet is fighting a hard battle. As an aspiring manager, I will be kind to any employee even if he or she is misbehaving because they could be

The Impacts of International Agreements on Domestic Policy Research Paper

The Impacts of International Agreements on Domestic Policy - Research Paper Example These include presence of domestic distortions that may counter the process of investment and adjustment in new activities. Moreover, it is purported that trade gains and performance enjoyed by a nation relies on activities and performance of their trading partners. It is evident that foreign market accessibility reduces has both positive and negative effects on the trading activities of a given country. They can either raise or lower imports’ prices. Similarly, they have detrimental effects on the growth potential, investment incentives, and terms of trade of developing nations (Trela et al 271). Multilateral and bilateral international agreements have been identified to facilitate in addressing externalities or negative pecuniary spillovers chanced by trading partners’ policies. In addition, they help in adoption of feasible national policies and be implemented as instruments to solve non-pecuniary externalities. Rather than just focusing on national policies that imp acts pecuniary spillovers as the primary objective, attention has been raised due to the prevalence expansion of the domestic policies also known as the â€Å"behind the border† policies. ... Controversies emerge in cases where trade agreements are extended behind the border policies. This is in regards to government difficulties in drawing boundaries of the world trade organizations. Moreover, the government is faced with difficulties in determining the type of international organizations that can be better pursued through international trade organizations. Since, there exists no specific solution; specific analysis is inherent of the status quo domestic policies implications. Further, magnitude and existence of any negative spillovers and the benefits and costs impact of alternative forms of international associations is essential regarding to binding and voluntary dimensions. International agreements fostering trade liberalization have little impacts on economic growth stimulation in countries with distorted capital, markets, and product. Studies show that increased openness to commerce positively correlates to income in all nations or regions. Nevertheless, it is asso ciated with lower living standards in countries that impose high costs on restructuring or heavily controls new entry. Domestic policies in this sense restrict navigation of resources to sectors or firms exhibiting productive developments. Trade openness productivity effects are positively defined by entry and exit of firms rather turnover rates. Therefore, international trades associations facilitate rather allow reallocation of production factors, particularly policies that promote domestic competition exemplified by entry and exit of resources and flexibility in the labour market (Bako 78). Governments are faced with challenges on how to embrace international agreements in solving domestic distortions and enhancing trade-related institutions. International

Time Value of a Dollar Essay Example | Topics and Well Written Essays - 750 words

Time Value of a Dollar - Essay Example Critics are already arguing that the dollar can no longer be the reserve currency especially after the collapse of the U.S mortgage market, which set off the most awful global recession recently. There are a couple of reasons people prefer the present value of a dollar. If they can invest the money to earn interest over a period of time that is greater than a future payment, they will invest it in the present. Inflation is also a key factor in time value evaluations since it reduces the spending power of a dollar. Inflation is the persistent increase of prices and a dollar today may buy less quantities of a similar commodity in the future. Taking this into consideration one would rather invest now in a project that would earn them continuous cash flows rather than save that money to use it at a future date. Another reason is the default risk, which is the threat of not receiving the promised dollar in future. To understand time value of money we define the terms Net Present value, Fu ture present value and present value. The net present value is the value of future streams of cash flows into the cash at hand in the present date. The future value is the value of the money an individual has now at a later day. ... Different scholars explain that there is need to create strong fundamentals of the U.S economy, build investor confidence and diversify out of the dollar in order to protect it from depreciating with time. The U.S economy has weak fundamentals such as huge national debt, high unemployment rates, and international military operations. In a highly publicized vote the senate recently raised the debt ceiling to $14.3 trillion to avoid defaulting debt obligations which would be a catastrophe by itself. This could create a debt driven crisis that could strain standards of living by being detrimental to economic growth, dampen wages and restrict the government from investing or providing a safety net. It is necessary that the debt ceiling is not exceeded so as to prevent this debt driven crisis as it would accelerate the depreciation of the dollar. Military expenses are not productive and are a nonmonetary reason for inflation, an opinion that most economists share. There is the need to sho w creditors that the government is serious about stabilizing federal debt. Spending cuts are necessary to protect against the decreased value of money in future. Building investor confidence is a key to protecting the future value of money, and the government must ensure that it restores investor confidence for most believe that printing excess money for bailouts and stimuli will eventually weaken the dollar (Steverman). Asset prices should be watched carefully so that they remain in line with their underlying values and also do all it can to ensure economic growth. So far, the low dollar policy has helped as it has ensured that exports remain higher than imports. And if this keeps up there is hope that in the future the value of the dollar will be

Self-Expression Project (VOICE) Essay Example | Topics and Well Written Essays - 750 words

Self-Expression Project (VOICE) - Essay Example Many scholars argue that the easiest way to solve a conflict is to understand what kind of conflict the organization is being faced with and to understand the motivations behind those conflicts (Jack, LaFrance, & Ginter, 2003). Once this has been established, it is easy to prescribe s a solution for the problem by addressing the root cause of that problem. In today’s world, there are a lot of innovative ways in which conflicts could be solved but the choosing of the most appropriate method is the prerogative of the concerned organization y examining the issues at hand and identifying the most effective way to deal with the situation. Creative solutions are usually the nest in solving conflicts although many are not used because of a lack of precedence (Keyton, 2011). The problem in this situation therefore is persistent conflicts between the employees and the management from tasks and processes. The employees argue that the organization does not understand their needs while th e organization claims that the employees do not understand its policies and processes. This has created conflicts in the organization leading to increased employee turnover and absenteeism. The creative idea leading to the innovation Research has shown that it is only through critical thinking and careful analysis of a situation that individuals will be able to bring a situation into perspective and thus find a solution for it. It is not possible to craft a solution to a problem without a careful analysis of the problem in order to understand the root cause of the issue (Miner, 2007). However, when such issues arise, there are always creative ways to solve them and this can only be achieved through brainstorming and coming up with an idea that will help in solving the problem (Mullins, 2005). Much of what people think of are as a result of their interpretation of the issue and thus may think that contemporary approaches to solving the problem would easily work without hitches. In th is situation, the idea therefore is to enable the management and the employee to reach a consensus and avoid the constant wrangles that exist between the management and the employees. The idea is to make them meet and discuss what is going on in the organization and how they can contribute to alleviating or solving the conflicts that have engulfed them. Therefore, the reasoning here is that when these two groups sit together in a free environment they will be in a better position to air out their views freely and each one of them will contribute to the problem and explain what each party is doing and what they think is aggrieving the other party so that they can come up with solutions on how to solve future problems. Once the people have met, a conducive environment is created, on which is free from retribution and one that supports free expression of ideas from all the parties concerned. The idea is that each party will listen to the other and be able to understand where the proble m is coming from and how they can help one another in sorting out the problem. It is widely accepted that lack of effective communication is what leads to conflicts (West, 2004). This innovative idea is thus meant to bring the conflicting sides together to a table, on a weekly basis, with the management and the employees being there to talk about any issue they feel is affecting them. Expected value of the innovation

Classical greek influence Research Paper Example | Topics and Well Written Essays - 250 words

Classical greek influence - Research Paper Example Zeus was the king of Greek gods and god of weather and rains in ancient Greece. Zeus like other gods prevented humankind from making progress and learning the basics of life. These gods punished people for not obeying their orders. Gods were against the use of fire by human beings as it was the symbol of power for the god and goddess (Roebuck, 1984). Doric, Ionic and Corinthian were the architectural orders used by people, which were commonly seen in their temples. Doric was the basic order that was used previously by Spartans (Durant, 1997). Initially wooden structures were used and these were replaced with stones later on. Religion and god images are very clear on construction of golden age. Corinthian order was not frequently used for being very fancy. Ionic architecture was the final order. Dimensions of these orders were eight to nine feet high instead of four feet. Sculpture shapes are also found on the Ionic structure. Stones were also used to carve hair shape and other religious shapes in the Ionic architecture (Durant,

Poverty in America Essay Example | Topics and Well Written Essays - 750 words

Poverty in America - Essay Example In addition to the system, racial discrimination has always played a major role in determining individuals allowed to hold a certain value of property. This has affected the economic state of certain races, as they are unable to have equal opportunities as other fellow citizens. However, it is worth mentioning that this has recently taken a different shift, as all races are now being embraced by the state. The ethical issue involved is that the system favors the economically strong personalities in the US community, yet the country strives for evenness among citizens (Davis, 1991). It is extremely unethical for the system to support the wealthy, yet the ones (poor) who need the support most are denied. If such a situation continues, the country would face serious consequences. The country may end up being divided into two, the poor and the wealthy (Gordon, 1965). This may eventually cause unrests and maybe war in the quest to achieve fairness. The most workable solution to the situation faced by the US is by adopting a different type of economical and social system (Iceland, 2006). The country should adopt a system that would treat both the poor and wealthy as equal. Moral principles encourage the treatment of every individual as equal. However, this is the opposite in the economic system adopted by the US (Iceland, 2012). The country’s economic system tends to lean in favor of the rich thus making the poorer and thus an unequal member of the society. 1. The existence of poverty in the US clearly depicts how the country’s socioeconomic system is unjust. The capitalistic system has made the richer acquire more wealth and left the poor languish more in a dire situation (Kowalski, 2003). Moreover, the unjust social situation of discriminating races has also tremendously contributed to the poverty situation experienced in the US. 2. It is undoubtedly evident that various reasons contribute to the poor economic state of some citizens in the United States.

Change Insight Analysis Paper Essay Example for Free

Change Insight Analysis Paper Essay Managing change is an ideal process in organizational management and greatly helps in realization of organizational goals and objectives. In business, change insight management is analyzed by different theoretical models that are essential in business process. As a result, this paper analyzes the three basic change models theories. These are discussed as follows: The Kotter’s 8-Step Change Model, The Marvin Weisbord’s Six Model and the Linda Ackerman Anderson’s 9 Phase. The three theoretical models on change management discuss the various strategies of managing and coping with organizational change. In particular, the strengths and weakness of each model are analyzed. Further the application of each theoretical model on change management in an organizational setting is discussed. Kotters 8-Step Change Model See more: analytical writing In business change is the only constant. John Kotter, a change expert and a professor of Harvard business school and a renowned leadership and management guru. In his book, leading change, Kotter discussed the 8-Step Model to change management as follows: The first step is creation of urgency. In order for change to happen, the whole organization must be in dire need of the organizational change. Thus, the leadership and management must develop the need for change among the members of the team. In administering change in an organization, the management is expected to identify the potential threats to develop scenarios that indicate the possible projections on what can happen in future. The other step in management of change involves the formation of a powerful coalition. This is attained by convincing people that change is necessary and important. This must take strong leadership efforts and activities to implement. To achieve this, the leadership and management team must ask for emotional commitment, work with the team building in change coalition as well as evaluating the team for weak areas to enhance a good mix for of different people from different departments. The third step in the Kotter’s Model of change management involves creation of vision for change. At this point, the leadership management must determine the values that are essential for change, create a short summary and have a strategy that is applicable in attainment of the expected changes. Communication for buy in is the next  step in achieving organizational change, others step include and not limited to the following: Empowering action, creation of short term wins, do not let up and make the change stick. The Applicability of the Kotter’s 8-Step Change Model The Kotter’s change model is applied in all top-down change processes. For instance, for the projects that have been identified and decided, at the top level of the organizational management. Indeed, the United States Army used the model to prepare their soldiers at the war. The Strengths of the Kotter’s 8-Step Change Model This theoretical model on change management is characterized by the following strengths: First, it is easy to understand, it can well fit into the culture of classical hierarchies, it is well successful when all the steps are applied and exercised. Further, the model focuses on the employee buy in as it focuses on success. The Weaknesses of the Kotter’s 8-Step Change Model To start with, the model is too linear to an extent of leading to wrong assumptions. Second, it is difficult to change the directions of the model when action has already started. Third, the model can result to frustration among the employees when the initial stages of grief and the needs of individuals are not taken care of. The Marvin Weisbord’s Six-Box Model The six-box model of managing organizational change is a leadership and management framework that was developed by an American business analyst Marvin Weisbord with the main aim of assessing the organizational functioning. Its key generic framework in management of organizational change is intended for use and application in a variety of different organization. The Model has its key basis on the assumptions and techniques of the field organizational change and development. The Six-box Model constitute of the following boxes: Purpose that includes a clear definition of the business that an organizations in, structure that explains on the dimension of dividing work among employees, relationships that encompass the techniques of managing all the possible changes in relationships, rewards that constitutes of the definition on incentives and what needs to be done,  leaderships that involves selection of change managers who will help in keeping the five boxes in balance as well as the he lpful mechanisms that are applicable in coordination of the technologies that are necessary in management and leadership. The Application of Marvin Weisbord’s Six-Box Model This model is applicable in organizations where there is a need to look or consider the organizational structures and designs in a specified way. Indeed, the model is applicable in areas of change management that needs planning, rewards, incentives, and the role of support functions that include international organizations, partnerships and standards of remunerations. In addition, the model is particularly useful at times when consultation have little time that is desirable for diagnosis or when a relatively less complicated organizational map is required for quick service. The Strengths of the Marvin Weisbord’s Six-Box Model The first strength of the model is attributed to the fact that the model is the most suitable in helping the change leadership development manager to effectively visualize the organization as a whole system without using key and strange change terminologies. The other strength that is associated with the model is in its easy application. Indeed, the model is easily understandable and can be well applied by any change manager who can actively engage in change development. The Weaknesses of the Marvin Weisbord’s Six-Box Model The Marvin Weisbord’s Six-Box model has the following weaknesses. First, the model is only applicable in organizations that are constituted by the six boxes. This mean that organizations that are not characterized by the above discussed components can not effective apply the model in management of change leadership. Moreover, the model is weak because it cannot be conveniently applied to manage organizational change in organizations with complex organizational structures. Linda Ackerman Anderson and Dean Anderson 9 Phase Model on Change Leadership Roadmap Methodology This is a model of managing organizational change that is mainly rooted in the change in leadership road map. The theoretical model is sidelined in the designation  and the implementation of the major organizational transformations. The main question analyzed by the model is on the availability of a roadmap that is needed by an organization in realizing change. The first phase of the model is preparation to lead the change. Here, the organizational leadership selects the leaders that are needed to change the organization in order to attain the organizational success. This is the most important phase because it addresses the key process of the decision making in the efforts of change administration. The main purpose of this phase is to prepare the leaders to lead the change in accomplishment of six main activities. The two basic activities out of the six main activities are outlined as follows: Staffing and starting up the change efforts with the use of change expertise in leadership, determination of the case for change and the exact scope of the change and the expected outcomes. The other phases of this model include creation of commitment, organizational vision and capability, assessment of situation in determination of design requirements, plan and design the implementation of the change activities, implement the required organizational change, celebrate and integrate the new state on change management as well as learning and course correcting the change. The Application of Ackerman Anderson 9 Phase Model This model is applicable in offering the specialized change leadership development as well as transformational leadership in organizations that are consulting on change. Indeed, the founders of the model are the owners of Being First, Inc., a company that has adopted the model to guide and advice Fortune 1000 companies, non-profit organizations, government agencies, and international change consultancies that are in need of assistance in change leadership management and transformational leadership. The Strengths of the Ackerman Anderson 9 Phase Model There are several strengths that are associated with the Ackerman Anderson 9 phase model. First, the model is useful in attaining favorable tangible results that a firm is after in administration of change. This is achieved faster will little or no costs in the business or people. In addition, the model helps in building an organization change skills and capabilities. This greatly helps to consistently realize the maximum benefits realized from a  successful change. Moreover, the model is helpful in transforming the organizational culture and the people in an organization. This is essential in attainment of the desired organizational change. Furthermore, the model is evidenced by its strengths in the development of the mangers and leaders to become competent in transforming the organization to realize the needed organizational change. Most important, the model is applied in the development of internal consultants to become an expert change consultants’. Notably, the Ackerman Anderson 9 phase model of change management in ensuring all the possible change strategy development and process planning. This is because change strategy development and the process of planning are essential for complex change transformation. The Weaknesses of Ackerman Anderson 9 Phase Model Irrespective of the numerous strengths of the model, its key weaknesses cannot be underestimated. These are described as follows: First, skipping a phase in the change leadership roadmap or a key decision leads to numerous impacts that can dismantle all the established changes. Moreover, failure to customize the change process can result to discouragement on the identity of the customers in respect to the best change practices. Conclusion Change insight analysis is essential in managing organizational change. This is because of the available theoretical models that play an essential role in leadership and transformational development. The essential three models include and not limited to the following: Ackerman Anderson 9 phase model, Marvin Weisbord’s Six-Box model and the Kotter’s 8 Step Change model. All the three models are applicable in different ways and each consists of its strengths and weaknesses.

The Impact Of Outsourcing On General Electric

The Impact Of Outsourcing On General Electric The report aims to highlight the impact outsourcing has had on General Electric Company. This paper analyzed GEs decision to have multiple outsourcing partnerships. The paper also discusses the impact that outsourcing will have on US economy in general. The first part of the paper reveals how outsourcing has led GE to be a cost efficient, productive and profitable company. The findings outlined factors such as the success of GE Real Estate in Mexico. It also outlined GEs successful steps in India in order to source products, services, and intellectual talent from India for its global businesses. The next section of the paper discusses GEs decision to have multiple outsourcing partnerships. It discusses the strategies of successful multiple outsourcing and consolidated it with GEs steps of outsourcing its businesses in different countries. In the last section the report elaborates different impact will outsourcing have on US economy. It contrasted the brighter side of outsourcing such as $100 worth of work sent abroad by U.S. companies; $130 to $145 will be reinvested in the U.S. economy. It also reveals the downside as it discusses how sending jobs abroad can affect American job market. 1.0 Introduction 1.1 Background General Electric is a diversified technology, media and financial services company focused on solving some of the worlds toughest problems. With products and services ranging from aircraft engines, power generation, water processing and security technology to medical imaging, business and consumer financing, media content and industrial products, the company serve customers in more than 100 countries and employ more than 327,000 people worldwide (General Electric Company, 2008). GE is made up of four businesses, each of which includes a number of units aligned for growth. Its four global research centers attract the worlds best technical minds. With more than 3,000 researchers working toward the next breakthrough, GE is positioned to continually innovate, invent and reinvent (General Electric Company, 2008). GE was founded by Thomas A. Edison, who established Edison Electric Light Company in 1878. In 1892, a merger of Edison General Electric Company and Thomson-Houston Electric Company created General Electric Company. GE is the only company listed in the Dow Jones Industrial Index today that was also included in the original index in 1896 (General Electric Company, 2008). Through outsourcing, which is defined as the procurement of products or services from sources that are external to the organization (Lankford Parsa, 1999), GE established itself in more than 100 countries. It was one of the largest foreign investors in Japan, had an enormous presence in Europe, employed more than 20,000 in India, and was widely present in Latin America (Vietor and Veytsman, 2007). 1.2 Aims The purpose of this report is to evaluate the impact that outsourcing has had on GE. It focuses on the American Outsourcing journal by Vietor and Veytsman (2007) in order to determine the impact that outsourcing will have on the US economy in general. 1.3 Scope The report investigates how outsourcing has impact on General Electric. The paper focuses to analyze the companys decision to have multiple outsourcing partnerships. It evaluates the firms operation in Asia, India, Latin America, and Europe and how it affected the organization performance metrics, cost-efficiency, productivity and profitability. The report also analyzes the impact that outsourcing will have on the US economy. It evaluates the impact that outsourcing will have on US workplace and also how outsourcing creates value in the US economy. 1.4 Methodology The report has used various books, e-journals and websites. 1.5 Assumption It is assumed that information collected for the purpose of the report is correct and relevant. 2.0 Discussion 2.1 Outsourcing Outsourcing is a fashionable way of solving some business problems and there are numerous reports of its increasing use. Initially used primarily for information technology, a wide variety of business process is now outsourced. The use of outsourcing is becoming more sophisticated; more organizations are outsourcing responsibility for business processes (Beaumont Sohal, 2004). For services, outsourcing usually involves the transfer of operational control to the suppliers. In the current environment of right-sizing, with a renewed focus on core business activities, companies can no longer assume that all organizational services must be provided and managed internally. Competitive advantage may be gained when products or services are produced more effectively and efficiently by outside suppliers. The advantages in outsourcing can be operational, strategic, or both. Operational advantages usually provide for short-term trouble avoidance, while strategic advantages offer long-term contr ibutions in maximizing opportunities (Lankford Parsa, 1999). It is estimated that every Fortune 500 company will consider outsourcing during this decade and that 20 percent of them will enter into a contract by the end of the decade. A variety of firms already exhibit this trend. General Electric Corporation has entered into a five-year, $500 million contract with Electronic Data Systems (EDS) to handle the corporations desktop computer procurement, service, and maintenance activities (Behara et al., 1995). A recent study indicates that outsourcing operations is the trend of the future and that organization already outsourcing activities are pleased with the results. A year-long international study by Arthur Andersen and The Economist Intelligence Unit finds that 93 percent of corporations interviewed plan to outsource in the next three years. Of those that already outsource, 91 percent are satisfied with the results (Struebing, 1996). The next section of the paper will evaluate th e impact that outsourcing has had on General Electric and analyze their decision to have multiple outsourcing partnerships. 2.2 Outsourcing Impact on GE Based on transaction cost theory, when a firm has already integrated its operational functions, the decision to outsource such functions to the market should be made if it is necessary to create or protect firm value. By outsourcing tasks to specialist organizations, firms may better focus on their most value-creating activities, thereby maximizing the potential effectiveness of those activities. In addition, as outsourcing increases, costs may decline, and investment in facilities, equipment, and manpower can be reduced (Jiang, Frazier Prater, 2006). Cost efficiency remains the primary explanation for outsourcing. Firms evaluate outsourcing to determine whether current operating costs can be reduced and if saved resources can be reinvested in more competitive processes (Jiang, Frazier Prater, 2006). For example GE Mexico was GEs largest operation outside of the United States. GE worked closely with the Mexican government to make sure that their target of 6% productivity growth was met. Some of GEs businesses in Mexico were clear winners. For instance, GEs Real Estate sector was a clear winner, with over $1 billion in financing in Mexico. GE had thus become Mexicos top real estate lender. Mexicos languages Spanish and English facilitated business relationships with GE USA. Technicians from America could visit Mexico to work on system and technological improvements. Doing so in China, entailed greater expense and significant language difficulties. Even for a phone call, China was 12 hours away (Vietor and Veytsman, 2007). By carefully choosing what to outsource, the buyer is able to focus its core strength, that is, the specific talent, skills and knowledge sets that differentiate the company from its competitors and give it an advantage in the eye of customers (Simchi-Levi, Kaminsky Simchi-Levi, 2003). For instance China exhibited a synergy between customers and markets in the areas of electronics, telecommunications, transportation, and healthcare, among others. Metalwork, small appliances, and tooling were other examples of successful sectors in GE China. The manufacturing sector alone claimed only 4,000 employees. The research and development, sourcing, and distribution presence in China was substantial. The firm also successfully led in innovation. In March 2004, for example, GE became the first foreign company to announce a subsidiary in China to engage in leasing (Vietor and Veytsman, 2007). On the other hand, Nike focuses on innovation, marketing, distribution and sales, not on manufacturing (Simchi-Levi, Kaminsky Simchi-Levi, 2003). Several studies seek to explain the relationship between productivity growth and outsourcing. Abraham and Taylor (1996) find that firms contract out services with the objectives of smoothing production cycles and benefiting from specialization. Ten Raa and Wolff (2001) find a positive association between the rate of outsourcing and productivity growth. Efficient firms allocate their resources to activities for which they enjoy comparative advantage. Other activities are increasingly outsourced. Contracting out production of goods and services to a firm with competitive advantages in terms of reliability, quality and cost is emphasized by Perry (1997). The outsourcing contract-granting firms assess the productivity of their in-house service functions and only undertake outsource actions if outside producers can provide comparable services better. The cost reductions due to differences in labor costs lead to outsourcing and positive changes in labor input, and output produced is altere d by profits and productivity growth. Outsourcing not only results in a shift of labor but also exacerbates the productivity differential between outsourcing contract granting firms and outsourcing contract receiving firms (Siegel and Griliches, 1992). Contracting out allows the firm to rely on management teams in other organizations to oversee tasks at which it is at a relative disadvantage, and to increase managerial attention and resource allocation to those tasks that it does best (Jiang, Frazier Prater, 2006). For example, GE India hired a vast pool of inexpensive, educated labor. The GE Indian program for training managers was instrumental in bringing up local talent. This strategy also allowed greater remote monitoring and maintenance in India. The vast majority of employees who filled the white-collar jobs had a university-level education. The Offshore Development Centers, which pioneered the idea of software sourcing in India, was largely responsible for promoting the educ ational zeal. The John F. Welch Technology Center was the most famous example, being the first and the largest multidisciplinary research facility in India. In addition to avoiding educational orientation, the Center provided critical technology, research, and development, and financing techniques. According to the Wall Street Journal 2005, that years conglomerate plan was to spend about $600 million on computer-software development from Indian companies where the firm estimated that similar products would cost it as much as $1.2 billion in the U.S. Also General Electric was successful in sourcing products, services, and intellectual talent from India for its global businesses. (Vietor and Veytsman, 2007). Traditionally, when business is booming, the temptation is to hire more staff, expand facilities, and bring more of the business in-house, where firms hope to better control costs. However, todays knowledge- and service-based economies offer innumerable opportunities for well-run companies to increase profits through outsourcing (Quinn, 1999). For instance, more than half of GEs revenue was from outside United States. Global revenue growth for 2007 was 22% (General Electric Company, 2008). For the calendar year 2003, GE Insurance, GE Commercial Finance, and GE Energy were the businesses with the greatest revenue: $26.2 billion, $20.8 billion, and $19.0 billion, respectively. In the year 2003, GE revenues reached $134.2 billion. International revenues contributed 45% of the total (Vietor and Veytsman, 2007). When used properly, outsourcing can boost profitability in many ways, including, the use of independent contractors provides employers with the flexibility to hire help only when they need it, for only as long as they need it. Outsourcing of staffing also allows firms to avoid having to provide costly benefits. And also, payroll as salaries are a large part of a businesss costs, particularly in service industries (Jiang, Frazier Prater, 2006). For example, General Electric was successful in sourcing products, services, and intellectual talent from India for its global businesses. In the sphere of intellectual sourcing, GE India presented very low costs, offering substantial savings in comparison with English speaking countries, while retaining high quality. GE India sales and sourcing had blossomed to $0.7 billion and $2.0 billion, respectively, in 2003. The current estimates predicted at least a 20% growth for both sales and sourcing by 2005 (Vietor and Veytsman, 2007). Another impact that outsourcing has that US-based multinationals are worried more about their bottom line than their social responsibilities and consider outsourcing to be unavoidable. GE, for instance, continues to stress the importance of low-cost centers in its global strategy and growth. GE also feels that globalization could lead to a loss of jobs in low-tech industries but that it will create jobs in high-tech ones too. According to the company, by centralizing its operations and leveraging low-cost operating centers in the US states of Virginia and North Carolina as well as in India and Ireland, GE has also developed sophisticated technological tools that enhance performance by automating key processes and reducing response times and process variations (Basu,2004). 2.3 Multiple outsourcing partnerships Outsourcing refers to the concept of looking for expertise to handle certain business functions outside the existing firm. The decision-making process that management must undergo when considering outsourcing, hinges on a make or buy philosophy. More variables are brought into play when management considers outsourcing a product or service that is currently being produced internally. Many more options exist currently than there were even a decade ago. In todays business environment it is now possible to outsource virtually any aspect of the business (Embleton Wright, 1998). One of the major challenges of outsourcing is moral hazard, as evidenced where businesses do not guard themselves prior to contract against their dependency on that supplier, and where, separately, they fail to appreciate the power which transfers to the outsource supplier in respect of their own business activities. One of the accepted ways to mitigate this is multiple outsourcing. This manifests itself normally in breaking down the outsourcing activities by separate function. By choosing to work with multiple outsource suppliers, enterprises can cut costs and foster competition between vendors, while taking advantage of vendor specialization and technical expertise (McDowall, 2005). The keys to successful outsourcing fall into three categories: Strategic analysis; Selecting the providers; and Managing the relationship (Embleton Wright, 1998). Strategic analysis Cost of providing the service: It is imperative to have a clear understanding of the type and the amount of all costs associated with the function to be outsourced. Labor, resultant level of service, impact of corporate culture and real estate costs such as space, utilities taxes and insurance all need to be considered (Embleton Wright, 1998). For instance, GE Mexico was GEs largest operation outside United States. As Mexico languages are Spanish and English, it facilitated the business relationship with GE USA. Technicians from United States could visit Mexico to work on system and technological improvements. It could have been more expensive and had language difficulties if the operation was done in China (Vietor and Veytsman, 2007). Quality level of service: It is also important to Develop a clear understanding and quantification of the type and the level of service being given with the current provider, then come to a clear understanding of the type and the level of service that will be acceptable in the future (Embleton Wright, 1998). For example GE India extended their business to aircraft engines, capital services, medical systems, industrial, systems, plastics, power systems, broadcasting, and others. In 2002, revenues and orders exceeded US $1 billion for GE India. The company employed over 22,000 people in the country. It was an intelligent move for GE to outsource their business in India as India offered them a vast pool of manpower with good language skill and education. Another reason to outsource their business in India GE India offered very low cost with substantial savings in comparison with English speaking countries while retaining high quality (Vietor and Veytsman, 2007). Quantify outsourcing goals: It is important to define goals explicitly. Without measurable goals, it will be impossible to quantify current results, or to define the level of service required in the future (Embleton Wright, 1998). For instance, in Mexico GEs target of 6% productivity growth was met as they closely worked with the Mexican government. By doing so, GEs Real Estate sector became a clear winner, with over $1 billion in financing in Mexico. GE had thus become Mexicos top real estate lender (Vietor and Veytsman, 2007). Selecting the provider After the decision to outsource has been reached, it is essential that the right vendor is chosen. Typically, outsourcing is a long-term relationship, which requires the supplier and the purchaser to work closely together. Often, additional services are required and should the agreement be terminated, the organization will require the suppliers co-operation until the outsourced service is settled elsewhere. Also there are many costs associated with changing an outsourcing vendor (Embleton Wright, 1998). For example in China GE entailed $1.5 billion in investments, employment of more than 12,000, and formation of more than a dozen joint ventures. These ventures thrived in high-technology industries which included medical systems, plastics, and lighting products, and in aircraft engine maintenance facilities, training, and component manufacturing. GE China also had formed a One GE strategic and practical approach. It involved four components. There was a sourcing component, in which G E would source parts and goods from domestic producers where cost savings exceeded 10%. The other three components were focused on Chinas own swelling markets. GE planned to manufacture products for China, develop distributional channels for selling, and build up its services for both product related services such as locomotive repairs and jet engine services, and eventually GE Capitals more sophisticated financial services (Vietor and Veytsman, 2007). Managing the relationship It is suggested that managing multiple outsourcing vendors can be a strain, but industry research indicates that multi-sourcing will be the prevailing outsourcing model. This is despite a very significant minority of enterprises being dissatisfied with their outsourcing relationships which formed inadequate governance models due to being poorly developed, under budgeted and having insufficient resources. Unfortunately, managing outsourcing relationships requires a whole new set of skills, requiring staff training and setting up a new management structure. None of this can be done with an immediacy which enterprises demand (McDowall, 2005). GE for instance, operated 30 plants including joint ventures, many of which were maquiladoras. In China, GE had invested in a dozen operations, mostly in Special Economic Areas. GE sold products in China and purchased products to supply its U.S. operations. In India, GE established its position in the software sector, taking advantage of the availa bility of human capital. All these operations could not have done without proper managerial relationship with the foreign buyers and suppliers and also the governments (Vietor and Veytsman, 2007). From the discussion above it can be said that GE has maintained proper step to do multiple outsourcing. Their decision to have multiple outsourcing partnerships was a major breakthrough in their businesses. Not on only in Mexico, China and India, GE spread their businesses successfully in all over the world including Canada where they have 10,000 employees, 15 major manufacturing locations and over 150 sales and service locations. They also have businesses in Southeast Asia, Australia, Europe and Middle East (General Electric Company, 2008). The next section of the report will focus on the impact outsourcing has on US economy in general. 2.4 Impact of outsourcing on US economy The mere mention of outsourcing and its impact on the U.S. is enough to elicit strong emotions on either side of the issue. Proponents argue that relocating low skill service jobs, like those in customer service or data entry, to foreign shores is necessary to ensure the productivity and competitiveness of the U.S. economy. Detractors say American companies are betraying their own workers and destroying the middle class, all in the name of the almighty dollar. But amid the debate over whether outsourcing is good or bad for the U.S., an important point has been largely ignored: Outsourcing is as much a regional issue as it is a national concern. Certain cities and areas are hit hard, while others remain largely unscathed (Elstrom, 2007). The important thing is to make a way of determining whether the gain is worth the pain. Suppose the net benefit to America is the degree to which the average employees purchasing power increases. The benefit really depends on four factors: the proportion of consumer expenses spent on potentially outsourced goods, the decrease in prices due to outsourcing, the proportion of American jobs that can be outsourced economically, and the wages of jobs that can be outsourced relative to the jobs that cannot. In the long term, American workers will be competing with labor elsewhere, pressuring American wages. Though prices should fall, its unclear whether these benefits will compensate Americans for lower wages. On the other hand, India and China will benefit from both higher wages and falling prices. Consequently, outsourcing will likely narrow Americas standard of living lead over other countries (Gibbons, 2004). An interesting corollary benefit sometimes mentioned is the benefit to the American economy. Indias National Association of Software and Services Companies commissioned a report by Evaluserve that stated that for every $100 worth of work sent abroad by U.S. companies, $130 to $145 will be reinvested in the U.S. economy. Cost savings are said to create value in the U.S. economy, and it is sometimes claimed that offshore outsourcing makes U.S. companies more globally competitive (Braun Consulting Group, 2004). Outsourcing results in higher production and lower costs, and consumers realize the benefit in lower prices and rates for goods and services. Manufacturing jobs, which commonly receive the most focus as candidates for outsourcing, are being lost not only in America but also in other countries due to emerging technologies that eliminate the need for manual labor. Furthermore, at the same time that manufacturing jobs are moving overseas, people in the United States are taking on ma nufacturing jobs from other countries. Efforts by the government to prevent outsourcing and to extend jobless benefits would negatively impact the free market economy and result in the loss of billions of dollars, say proponents of such initiatives (The Gale Group Inc, 2007). A recent survey by the McKinsey Global Institute has shown that for every dollar spent on outsourcing to India, the US economy gains at least $1.12. For example when medical reports are sent from the US to India for analysis it directly reduces the cost of health care. The cost saving thus achieved helps fuel new business opportunities, which in turn create more employment avenues. Health care is the primary concern for Americans today. Even if white-collar jobs were outsourced it would still make the US more productive, raising wages and increasing productivity. Just like the American free trade agreement created jobs in 1990s the upcoming outsourcing expansion will have a positive effect. If the US economy goes for job protection, it is heading towards job destruction. For instance had the US protected farm jobs a century ago, 70% of the Americans today would be tilling soil instead of 3%. The more the USA does to limit the import of services the more difficult it will become to ex port. The benefit of importing services is the same as importing goods. It increases productivity. Increased trade also forces domestic producers to become more productive. Improved productivity raises the standard of living, puts downward pressure on price and gives boost to profitability and wages (Chillibreeze Solutions Ltd, 2008). Outsourcing can also affects every part of business from manufacturing through to design, software development, financial control, logistics management, customer support and sales. Outsourcing has been praised as cost-effective, efficient, productive and strategic but also condemned as evil, money-grabbing, destructive, ruthless, exploiting the poor. A good example of this has been tensions over relocating call-centres and software support from countries like the UK and the US to India. More than 230,000 jobs are bringing lost each year in America as a result of outsourcing but many economists believe that a similar number of new jobs are being created at the same time. Research shows that some of the new economic activity generated in developing countries by outsourcing will generate new demand for goods and services in the country where the jobs have moved from (e.g. America). McKinsey Global Institute estimates that for every dollar US corporations spend on outsourcing to India, 3 3c gets 33c and the US economy benefits by $1.14. This is based on several assumptions: that 69% of displaced service workers will find new jobs within a year, and will end up earning 96% of their previous wages backed up by 1979-1999 data. However older workers may be out of work far longe, especially if their education is poor. Outsourcing saves money for corporations which mean lower costs for consumers and higher dividends for pensioners who own 75% of US and UK wealth which means more money to spend on other things such as local services and that produces new jobs (Global Change Ltd, 2008). 3.0 Conclusion Outsourcing otherwise known as subcontracting is the strategic use of resources outside the company to perform tasks that are usually handled internally by the company itself. In todays competitive world, successful outsourcing is a powerful tool for companies to generate value and gain competitive edge over rivals. The paper contrasted the impact of outsourcing has had on General Electric Company. The report critically evaluated the outsourcing steps made by GE which led their business to be cost efficient, productive and profitable. The paper also analyzes GEs decision to have multiple outsourcing partnerships. It demonstrated GEs successful multiple outsourcing strategy through strategic analysis, selection of providers and managing relationships. The report concluded by analyzing the impact outsourcing will have on US economy in general. It explained how outsourcing can affect the American job market also how it can input benefit in US economy. It revealed facts such as, every $1 00 worth of work sent abroad by U.S. companies, $130 to $145 will be reinvested in the U.S. economy. References: Books Journals Abraham, K. and Taylor, T. (1996), Firms use of outside contractors: theory and evidence, Journal of Labor Economics, Vol. 14, pp. 394-424. Beaumont, N. and Sohal, A. (2004), Outsourcing in Australia, International Journal of Operations Production Management, Vol. 24 No. 7, pp. 688-700. Behara, R.S., Gundersen, D.E. and Capozzoli, E.A. (1995), Trends in information systems outsourcing, International Journal of Purchasing, Vol. 31 No. 2, pp. 46-51. Embleton, P.R. and Wright P.C. (1998), A practical guide to successful outsourcing, Empowerment in Organizations, Vol. 6 No. 3, pp. 94-106 Jiang, B., Frazier, G.V. and Prater, E.L. (2006), Outsourcing effects on firms operational performance, International Journal of Operations Production Management, Vol. 26 No. 12, pp. 1280-1300. Lankford, W.M., and Parsa, F. (1999), Outsourcing: a primer, Management Decision 37/4, pp. 310-316. Perry, C.R. (1997), Outsourcing and union power, Journal of Labor Research, Vol. 18 No. 4, pp. 521-34. Quinn, J.B. (1999), Strategic outsourcing: leveraging knowledge capabilities, Sloan Management Review, Vol. 40 No. 4. Siegel, D. and Griliches, Z. (1992), Purchased services, outsourcing, computers, and productivity in manufacturing, in Griliches, Z. (Ed.), Output Measurement in Service Sector, University of Chicago Press, Chicago, IL, pp. 429-58. Simchi-Levi, D., Kaminsky, P. and Simchi-Levi, E. (2003), Designing Managing The Supply Chain, 2nd edn, McGraw-Hill Higher Education, p. 180 Struebing, L. (1996), Outsourcing is the answer or is it?, Quality Progress, Vol. 29 No. 3, p. 20. Ten Raa, T. and Wolff, E.N. (2001), Outsourcing of services and the productivity recovery in US manufacturing in the 1980s, Journal of Productivity Analysis, Vol. 16, pp. 149-65. Vietor R.H.K. and Veytsman, A. (2007), American Outsourcing, Harvard Business School, 9-705-037 Web Sites Basu, I. (2004), Anti-outsourcing cry unnerves corporate giants, Asia Times Online Ltd, viewed 9 October 2008, available at http://www.atimes.com/atimes/South_Asia/FC13Df03.html Braun Consulting Group, (2004), Offshore outsourcing: Impact on the American Workplace viewed 8 October 2008, available at http://www.braunconsulting.com/bcg/newsletters/summer2004/summer2004.html Chillibreeze Solutions Ltd, (2008), The Impact of Outsourcing on The American Economy, viewed 7 October 2008, available at http://www.chillibreeze.com/articles/The-impact-of-outsourcing-on-the-American-economy.asp#a Elstrom, P. (2007), The uneven impact of outsourcing, viewed 7 October 2008, available at http://www.msnbc.msn.com/id/17281339/ General Electric Company, (2008), Our Company, viewed 5 October 2008, available at http://www.ge.com/company/index.html Gibbons, R. (2004), Weighing Outsourcings Impact, viewed 6 October 2008, available at http://www.fool.com/investing/small-cap/2004/09/07/weighing-outsourcings-impact.aspx Global Change Ltd. (2008), The Future of Outsourcing, viewed 8 October 2008, available at http://www.globalchange.com/outsourcing.htm McDowall, B. (2005), Multiple Outsourcing (Multisourcing), IE4C, viewed 8 October 2008, available at http://www.it-analysis.com/business/content.php?cid=7913 The Gale Group, Inc, (2007), Outsourcing Does Not Negatively Impact the American Economy, viewed 8 October 2008, available at http://socialissues.wiseto.com/Articles/FO3020630100/

Unqualified With Explanatory Paragraph Or Modified Wording Accounting Essay

Unqualified With Explanatory Paragraph Or Modified Wording Accounting Essay An audit report is an evaluation done by an internal or an external independent professional auditor, regarding the financial status of a business entity. Auditor will express his/her opinion on whether the information on the financial status of a company is free of any misrepresentations or not in the audit report. This report is essential for all the users of financial statements such as individuals, companies or government because it provides guarantee on a companys financial statements since the users rely on audit report to make any decision. Audit report can be classified into two broad categories, unmodified audit report and modified audit report, which are then further classified as follows: In short, auditor can issue five different types of audit reports, which are standard unqualified, unqualified with explanatory paragraph or modified wording, qualified, adverse and disclaimer of opinion. Each types of these report is representing a different circumstance faced by the auditor during the audit process and the auditor will express different opinions in each report. Firstly, standard unqualified audit report, also known as clean opinion because the auditors opinion is not necessary to be qualified or modified. It is the best type of report that a company can receive and also the most common audit opinion. This report is issued when the auditor concludes that financial statements appear to be presented fairly and there are no any significant reservations or any material misstatements found within the financial statements presented. The standard unqualified audit report covers seven distinct parts: Report title Introductory paragraph Scope paragraph Opinion paragraph Name of auditor Auditors address Audit report date. Typically, the report title will consists the word independent to demonstrate that the audit report prepared is unbiased in all aspects. The introductory paragraph states the responsibilities and roles of management and the auditor and it is the first paragraph of the report; the scope paragraph is a factual statement regarding the action of the auditor in audit process; the opinion paragraph indicates the conclusion made by the auditor based on the audit result obtained and it is the last paragraph of the report. The name will identify the audit firm and the address show the location of the audit firm. The date will show when the audit process is completed. For an auditor to issue a standard unqualified audit report, there are five specific conditions required to be met: The financial statements must comprise all statements. (Statement of Cash Flow, Income Statement Balance Sheet) The engagement is following the International Standards of Auditing (ISAs) in all respects. Adequate evidences have been gathered to conclude that the three standards of fieldwork have been met. The approved accounting standards, which is the Financial Reporting Standards (FRS) and the Company Act, 1965 in Malaysia are used to prepare the financial statements and the financial statements includes proper and sufficient disclosure of all relevant material matters. The financial report is under the condition that is not requiring any additional explanation or any modification. For example, if the companys financial report had met these five circumstances, the opinion paragraph will contain the phrases: In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position ofà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to warrant the financial statements give a true and fair view of the companys financial status. If any of the five conditions mentioned above are not met, the auditor cannot issue a standard unqualified report. Hence, auditor is necessary to issue other types of audit report. On some occasions, a business can receive an unqualified audit report on its financial statements, but it is not a standard unqualified audit report. It can be classified as unqualified audit report with explanatory paragraph or modified wording. This report met the criteria of satisfactory audit and the financial statements are presented in a true and fair view basis. However, the auditor believes that it is necessary to provide additional information or to modify in the wording of the standard unqualified report. In order to ensure the issuance appropriate unqualified report with an explanatory paragraph or modified wording, it depends on five circumstances: Application of approved accounting standards is lacking of consistency. There is significant doubt about going concern. Auditor agrees with a deviation from the promulgated accounting principles. There is specific matters about the financial statements need to be emphasized. Other auditors are involved in the reports. The first four circumstances mentioned above require the addition of an explanatory paragraph in the reports. Thus, the auditor has to issue an unqualified audit report with explanatory paragraph. For example, when the auditor found that the company does not have the ability to pay its debts when it is due (Going concern). For instance, auditor issues an unqualified audit report with explanatory paragraph which explain that there will be a misleading if the company continues to stick to the promulgated accounting principles (Deviation). Furthermore, the introductory paragraph, scope paragraph and opinion paragraph are remains without any modification while a separate explanatory paragraph is added after the opinion paragraph. The explanatory paragraph will begin with the phrases: Without qualifying our opinion, we draw attention toà ¢Ã¢â€š ¬Ã‚ ¦ (Alvin et al., 2008, p.58) In contrast, an unqualified audit report with modified wording will be used only when the audit report involving the use of other auditors. In this case, the report consists of three modified paragraph. For instance, an unqualified audit report with modified wording is issued when auditor wants to make reference in audit report or to qualify the opinion. (Other auditors are involved) Due to some reasons, there are three circumstances that are inappropriate for an auditor to issue an unqualified report. The three conditions that required a departure from an unqualified audit reports are: Scope limitation Departure from approved accounting standards Lack of independence of the auditor Scope limitation exists when the auditors seemed unable to gather adequate evidence to make a conclusion on whether the financial statements are stated in line with the approved accounting standards. Departure from approved accounting standards arises in situation where the presented financial statements are not in conformity with the approved accounting standards. Lack of independence of the auditor means there is a non-independent relationship under the code of ethic between auditor and auditee or there is material conflict of interest occur between this both parties. When these three conditions exist and is material, the auditor is required to issue a report other than the unqualified report, which are qualified opinion, adverse opinion and disclaimer of opinion. A qualified report is issued when the auditor encountered any of these two situations, scope of audit is restricted or single deviation from approved accounting standards, but the financial statements presented are free of any misstatements. Typically, the writing of a qualified opinion is very similar to an unqualified opinion, but it includes an explanatory paragraph that is clearly explains the reasons for the qualified audit report before opinion paragraph but after scope paragraph. Moreover, the term except for must be used only when an auditor issue a qualified report. This will indicate that the auditor is satisfied that the overall financial statements are stated fairly except for certain aspect of them. The introductory paragraph is similar to the unqualified opinion whereas a slight modification is done in the scope and the opinion paragraphs. For example, in scope paragraph to inform the user about the exception of this qualification, the auditor performs the rest of the a udit without qualifications by stating: Except as discussed in the following paragraph, we conducted our audit (Auditors report, 2012) whereas in opinion paragraph, the auditor should states: In our opinion, except forà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to remind the user regarding the expressed qualification is explicitly excluded from auditors opinion. In addition, a qualified report can be in the form of a qualification of both the scope and the opinion or of the opinion alone. Auditor may issue a scope and opinion qualification when he/she could not accumulate sufficient data required by the approved accounting standards. This may due to the clients restriction or the auditor had encountered some circumstance that prevents him/her to conduct a complete audit. Examples of this include an auditor not being able to observe and test a companys inventory of goods. If the auditor audited the rest of the financial statements and is reasonably sure that they conform with GAAP, then the auditor simply states that the financial statements are fairly presented, with the exception of the inventory which could not be audited. (Auditors report, 2012) In this case, a standard wording for introductory paragraph will be used and the scope paragraph will be edited to make user aware of the qualification and the opinion paragraph is to be modified. On the other hand, a qualification of the opinion alone is issued when specific records are missing or some parts of the financial statements are not followed with the approved accounting standards. Examples of this include a company dedicated to a retail business that did not correctly calculate the depreciation expense of its building. Even if this expense is considered material, since the rest of the financial statements do conform with GAAP, then the auditor qualifies the opinion by describing the depreciation misstatement in the report and continues to issue a clean opinion on the rest of the financial statements. (Auditors report, 2012) In this situation, auditor use standard wording for introductory and scope paragraph, then add an additional paragraph to explain the companys deviation from the approved accounting standards and add in certain phrases in the opinion paragraph. Adverse opinion is the worst type of audit report that a company received and it is considered the opposite of an unqualified opinion. Auditor will issue this type of report when it is believes that the financial reports presented are differ from the approved accounting standards. In addition, auditor had concluded that misstatement and misleading are both material and pervasive to the financial statements, this means the information contained have been falsified or are in other ways erroneous. For instance, the failure of a company to issue the consolidation of all its operations or a material account such as revenue account is not recorded properly. The wording of the adverse report is exactly the same as with the qualified report. Auditor will modify the scope paragraph accordingly and add another paragraph after scope paragraph, but before opinion paragraph to discuss the reason why it is an adverse opinion. The opinion paragraph involves the most significant change with the qualified report, where it is stating the facts that the financial statements are not conformity with the approved accounting standards. For example, the opinion paragraph will contain the phrases: In our opinion, because of the situations mentioned above (in the explanatory paragraph), the financial statements referred to in the first paragraph do not present fairly, in all material respects, the financial position ofà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to reveals that the financial reports are unreliable, inaccurate and do not present a fair view of the companys financial status or results of operations and cash flows. It is an indication of fraud. An adverse opinion can arise only when the auditor has knowledge, after an adequate investigation, of the absence of conformity. (Alvin et al., 2008, p.60) When receiving an adverse report, the auditee is requested to do correction in its financial statements and send it to re-audit to obtain another audit report. Otherwise, the investors, lenders, governments and other users will generally not accept it. Lastly, a disclaimer of opinion, generally referred to simply as a disclaimer, is a special type of audit report. In certain situation, due to various reasons, an auditor could not perform their work. He/She tried to audit the company but unable to obtain sufficient amount of audit evidence, thus he/she refuses to express an opinion on the companys financial status. Since the auditor could not complete an accurate audit report, he/she will issue a disclaimer of opinion. A disclaimer opinion is differs from the adverse opinion. It is only issued when the auditor is lacking of the knowledge regarding the companys financial statements while adverse opinion is issued when the auditor has the knowledge that the financial records provided has been misrepresented. A disclaimer of opinion is appropriate in the following circumstances: lack of independence (SAS 26); scope limitations (inability to obtain sufficient competent evidential matter) (SAS 58); when the auditor concludes that there i s substantial doubt about the entitys ability to survive (going-concern) (SAS 59); and matters involving uncertainties (SAS 79). (Davis, Robert R., 2004, para. 2) For example, the client intentionally hides or refuses to present sufficient appropriate information and evidence to the auditor in significant areas of the financial statements. (Scope limitation) For instance, the company has faced going concern problem which means that the company may not be able to continue operating in the near future. (Substantial doubt about the entitys ability to survive) Additionally, a disclaimer opinion is also distinguished from the other types of audit reports. This is because it only provides little information concerning the audit itself and consists of an additional paragraph that explaining the reasons for the issuance of disclaimer report. In this report, all the paragraphs are under extensively modification and with the exclusion of the entire scope paragraph since the auditor could not adequately perform the audit. The first phrase in the introductory paragraph will be changed to We were engaged to audità ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) instead of We have auditedà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) in order to let the users aware of the audit is not completed. Since the audit was not completed and opinion cannot be expressed, the auditor disagrees to take any responsibility by omitting the last sentence in this paragraph, that is: Our responsibility is to express an opinion on these financial statements based on our audit. (Audito rs report, 2012) Just like the qualified and adverse opinions, auditor must discuss the conditions for the disclaimer in explanatory paragraph. Lastly, the opinion paragraph is completely adjusted to Because of the significance of the matters discussed in the preceding paragraphs, the scope of our work was not sufficient to enable us to express, and we do not express, an opinion of the financial statements referred to in the first paragraph. (Auditors report, 2012) in order to let users know that the auditor cannot form and express an opinion on the companys financial status due to the conditions stated in the explanatory paragraph.