Communications Between Predecessor and Successor Auditors

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

The Analysis of the Uk Supermarket and Tesco

The analysis of the UK supermarket and Tesco Introduction: The role of supermarket is becoming far more significantly in daily life. Consumers could see different kind of brands and variable goods. The role of the supermarket is tried to satisfy the consumers’ demands. Since the supermarket came out, the advantages such as low price and cost, much convenience made the supermarket develop quickly. As a consequence of the rapid development, the supermarket plays an important role in the retail industry. It not only saves large amounts of labor capital and operating cost, but improves the shopping environment.In this essay I will make a specific analysis of the UK supermarket system through economic theories. Firstly, I will analyse the situation of the UK supermarket via Five Forces Model (Michael Porter 1979). And then, I will select the largest supermarket in UK, Tesco, to analyse the strategy of this firm by using the value chain (Michael Porter 1985). Tesco is the largest Br itish retailer both by global and domestic market share. And it is the third largest retailer in the world followed the Wal-Mart and Carrefour.Tesco opens around 2,440 stores and employing more than 400,000 people. Tesco has entered into areas such as clothes, electronics, financial services, internet services and gas stations. Currently, the market share of the retailer in UK is more than 30 percent. As of March 2008, Tesco could be found in every postcode of the UK. Five forces analysis The aim of the five forces model illustrated by Michael Porter (1979) is to analyze an industry to determine that which forces can influence the industry strongly so that the firm could make the best position in this industry.And the five forces include: the threat of new entrants; the power of buyers; the power of suppliers; the threat of substitute products and the competitive rivalry among the existing companies. Threat of new entrants Firstly, the threat of new entrants is rather low. It is pre tty difficult for new entrants to enter the UK supermarket because of many barriers such as economies of scale, capital requirements of entry, cost advantages, differentiation, etc. There are many supermarkets in UK and the four largest Tesco, Sainsbury's, Asda and Morrison account for 75. percent of the UK supermarket in the 12 weeks ending 1 November 2009 (Wikipedia). For new entrants, it is difficult to occupy the market share of the UK supermarket in current structure. The first barrier is that small scale of supermarket could not create high margin. It is necessary for the entrants to consider the capital requirement according to the large scale of the operation. Many supermarket firms like Tesco and Asda have the cost advantages in supplication factor and other economic factors.It makes a large barrier for new firms to enter the market because of the disadvantages in cost requirement. Comparing the existing firms, the new enters need more cost and capital to establish the new brand and the access to marketing channels in order to attract the consumers. The existing supermarkets have built the famous brands, stable consumer groups and distribution channels. The strength of the brand name and channels could be a very powerful mean to build a barrier to entry. In order to keep the market stable, government also has the ability to establish a barrier.For instance, if the government can make a determination that how many supermarkets could be established in one region, as a result, the entrants will not be limited to build new facilities. And the new entrants may require many licenses from the government of other legal branches in order to operate. That is also a type of barrier for entry. The existing companies will make a specific analysis aim at the threat of the new entrants and then publish relevant measures to prevent the entrants to enter the supermarket system. There are so many barriers for new entrants to enter the supermarket system that the threat of them is rather low.Power of the buyer Secondly, the power of the buyer is not strong as well. People need their daily life products, so they must do shopping. For the large supermarkets, there are many factures influence the buyers’ selection such as the comfortable shopping environment, convenient transportation, free parking, etc. However, because of the homogeneity of these factors, what the consumers concern more is the price of the products. Different company makes different price strategy based on the respective position. Clubcard of Tesco is the company’s customer loyalty programme – the way of saying ‘thank you' to consumers.It is pretty popular that the number of active member increased over 15 million from 13 million at the start of 2008/9. Clubcard is a main reason for consumers who prefer the Tesco rather than other competitors. Power of the supplier Thirdly, the power of the supplier is also low. The majority of the products in different s upermarket are homogeneity. Many large firms like Tesco and Asda have the unified operating style and advanced purchase measures. So, there are many suppliers for the supermarkets to choose and purchase products.And because of the small retailers’ purchasing power is much lower than the supermarkets. At last, most of the products will be sent to the large supermarkets. Threat of the substitute Fourthly, the threat of the substitute is not high. As the substitute of the supermarkets, the small single retailers are pretty convenient for consumers. People could buy fresh seafood, vegetable and fruit from the respective markets instead of the supermarkets. And there are many advantages about the retailers, for instance, many small retailers are built near the residential areas, the range of products is pretty full.However, since the operating cost is high, if the retailers want to obtain margin, they have to make the price higher than the supermarket. But as the industry leader, there is no doubt that the Tesco Group would not give up the share of small retailer market. So the Tesco Express and One Stop came out. The Tesco Express stores are neighborhood convenience stores whose average size are about 200  m2, stocking mainly food with an emphasis on higher-margin products and everyday essentials. They are established in busy city centre districts, small shopping precincts in residential areas, small towns and illages. And the size of One Stop is much smaller than the Express. At the end of its 2010-2011 financial years, the number of the Tesco Express and One Stop were 1285 and 599(Wikipedia). Because of the famous brand of the Tesco, most people prefer to buy the daily products in the Express or One Stop. According to Datamonitor (2010), there are 960 Express stores which sell approximately 7,000 products and 170 Metro stores which sell a range of food products in villages and city centres.As a consequence of the brand and more types of products of the supermarket, the threat of the substitute is rather low for the supermarket. Competitive rivalry among the existing firms The last one is the competitive rivalry among the existing firms. And the threat of competitive rivalry is considered very high in the UK supermarket industry. The four largest supermarkets Tesco, ASDA, Sainsbury's and Morrisons account for 30. 5%, 16. 9%, 16. 3% and 12. 3% of the UK supermarket in the 12 weeks to 27 December 2009. (Wikipedia) And the market share of ASDA increases from to 16. % during the year 2010/ 09, meanwhile, Sainsbury’s share rises to 16. 3% and Morrison’s reaches 12. 3% from 11. 3%(Euromonitor, 2010). The competition of these firms is pretty strong in this industry in order to win the market share and the competition could make the market develop much faster. It is very significant for these firms to create many innovative measures to obtain more market share. Most products are homogeneity for consumers so that the seller sh ould pay more attention to the piece and quality of the products.Hence, based on the quality guarantee of the goods, firms try to occupy more market through the lower price and better services. By the analysis above, the threat of the competitive rivalry among the different firms is highly strong but other threats are not strong enough. So, the supermarkets in UK should figure out more effective measures to attract consumers in order to occupy the market. Value chain analysis The value chain was developed by Porter (1985) in order to analyze a firm to state the sources of competitive advantage. There are two activities including primary activities and support activities. The primary activities are those that concerned about physically creating the product or service and transferring it to the buyer, together with any necessary after sales service. The support activities are those activities that are necessary to ensure that the primary activities can be completed. The support activi ties can affect any one or more of the primary activities. † The primary includes inbound logistics, operations, outbound logistics, marketing and sales and service and the support activities includes firm infrastructure, human resource management, technology development and procurement.The first primary activity is the inbound logistics. It is considered that the inbound logistics includes receiving goods from suppliers, storing goods, transporting goods and taking goods to the shelves. Tesco uses the leading position as the key power to reduce the costs from the suppliers and keep the stable of consumers’ selection. Meanwhile, it also improves the efficiency and the distribution system. As well, the company provides more effective way to control and reduce the costs of damaged goods. As a result, it could avoid the extra costs be transferred to the consumers.It needs to think about its operation active. The firm could do many operations such as providing products and service and keeping the shelves full as the daily task. In order to gain more competitive advantages, it is necessary for the company to take a consideration about reducing the operating costs. Tesco makes full use of the intelligence technology (IT) system in order to make the company control the operative cost effectively. This firm has spent more than 76 million pounds on narrowing the operation time by the digital program by the 2010. And during the 2009, the profit of the Tesco was reached 550 million pounds.The measure of Tesco provides much convenience for staff to operate the service. Accompanied by the operation, they will have outbound logistics problems. It is concentrating on delivering the goods to the customer. Currently, Tesco adds the home delivery service. However, there are many methods need to be improved such as parking facilities, handcarts, staff and systems to get competitive advantage. If it could be implemented more effectively than other firms, it would mak e their consumers save more time. And the staff could make the facilities available and convenient for consumers to get quickly.Tesco has the leadership and effective outland logistics. The company has invented many measures to satisfy consumers’ demands like the small Express and one-step stores and fast door-to-door delivery service. It is very important to considering the marketing and sales. The next one is the marketing and sales. As the leading company, Tesco has its strategy to attach to consumers. The Tesco Clubcard is invented to attract more people to go shopping to Tesco instead of other competitors. Consumers who keep the cards can get much discounts and integration. Actually, advertisement is necessary as well.Tesco could attract more consumers by the advertisement via the television, radio and local newspaper. And they could get much information about the products and discounts. After selling, service becomes the most significant active. As the principle of fast and easy, when the consumers enter into the supermarket, the warm shopping environment may make them relaxed. Various sectors are responsible for their respective responsibilities; staffs provide the best personal service to consumers so that consumers can go shopping easily and comfortably. All of these reflect the intimate service for consumers. Here are the support activities.The procurement is the procedure of obtaining the various contributions to the primary activities. The key point of the firm infrastructure is planning, finance and controlling the system to improve the firm’s strategic ability. The company should focus on improving the establishment of the infrastructure so that consumers could go shopping more convenient. The human resource management includes recruitment management and staff development. The aim of the Tesco is to add differert types of schemes and develop the recruitment plan, then train more excellent staff to provide the best service for consum ers.The development of technology is a significant competitive advantage for a company. The advanced technological level could add higher brand value. Tesco is the first supermarket that invented the self-checkout in UK. And it provides great convenience to consumers. Conclusion: In this essay, I analyse the UK supermarket industry by using Five Forces (Michael Porter 1979) firstly. Through the analysis, it is clearly that the threat of new entrants, the power of buyers, the power of suppliers, the threat of substitute products are pretty low for UK supermarket industry.The firms in UK do not pay much attention to those threats above. The power of competitive rivalry among the existing companies is very strong. The competition among the existing supermarkets is rather drastic. All companies need to figure out effective strategies in order to prevent their consumers changing their brand selections. And secondly, I analyse the value chain (Michael Porter 1985) of Tesco. As the largest retailer in UK, Tesco has an excellent industrial chain for supply and demand. The primary activities could ensure the firm can gain more margins by perfect supply chain management, operation, sales and service. Read also: Reed Supermarkets: a New Wave of CompetitorsThe support activities like great human resource management, advanced IT system provide support to ensure the primary activities could be operated. With the excellent primary activities and support activities, Tesco obtains more than 30 percent market share in UK. Reference Porter, M E (1980) Competitive Strategy: techniques for analyzing industries and competitors (Free Press) Johnson, G and Scholes, K (2007) Exploring Corporate Strategy (Prentice Hall) Besanko, D Dranove, D Shanley, M and Scharfer, S (2007), Eonomics of Strategy (Wiley) Porter M E (1985) Competitive Advantage (Free Press) Tesco available at ttp://www. slideshare. net/j4g2r/tesco-presentation Growing the UK core available at http://ar2011. tescoplc. com/business-review/growing-the-uk-core. html â€Å"Tesco share turnaround (plus an update on grocery price inflation† available at TNS Global http://www. tnsglobal. com/news/news56F59E8A99C8428989E9BE66187D57 92. aspx Euromonitor (2010), ‘Industry Profile – Food retailing’, Euromonitor International, 2010 Tesco available at http://en. wikipedia. org/wiki/Tesco Tesco (2010), ‘Annual Report and Review 2010’, Tesco. Available at http://ar2010. tescoplc. com/en/downloads. aspx

Economic Geography Essay Example | Topics and Well Written Essays - 1000 words

Economic Geography - Essay Example The recent innovations would not change the world of work substantially. Higher literacy rate and increased research intensity majorly caused the growth of income in the later half of the 20th century. Finiteness of growth of these elements is a cause of halt in income growth. The rate of progress today is very slow compared to what it was from the start to the mid 20th century. Computer age is omnipresent but has failed to increase productivity like the innovations of the late 19th century did until the quarter of the 20th century. Innovation and technology are used interchangeably but the two terms are different. A hindrance in future innovation is poorly crafted regulations. The role of government as well as energy has changed in the transition from the late 20th to the 21st century. Globalization is one of the factors that caused the productivity slowdown since 1970s, though it also serves as an opportunity since any idea generated spreads world over. The real risk for advanced e conomies is the rigidity of institutions toward accommodation of changes that are truly revolutionary rather than the slow pace of innovation. Reflection I think that the pace of innovation has not slowed down. In fact, the speed with which the research and development is taking place today far exceeds any achieved in the past centuries. This article has more discussed the effect of innovation and new technologies on business, commerce, and everyday life rather than innovation itself. Considering the innovation aspect, the fact that every year brings along with it new models and upgraded specifications of almost every gadget that we have ranging from the cars to mobile phones provides evidence of the speed of innovation. So saying that innovation is not happening any more would be far from reality. Nevertheless, it is undoubtedly true that human life has never been impacted as much by innovation and new technology as it has been impacted from the start till the first quarter of the 20th century. The reason behind the decline in the impact of innovation on human life in the present age compared to the past is not just limited to the rigid attitude of the organizations and institutions toward sustaining the traditional ways of working. While it is an important factor, the reasons for the decline in innovation’s impact on human life extend beyond it to include the fact that the merits of adjusting the systems according to new technologies today are not as enormous as they were in the past. This is because of the fact that the general lifestyle of people a century ago or before that and the systems of trade and commerce were far less advanced than what they are today and had a lot of room for adjustment and improvement. Therefore, the decline has basically not happened in the speed of innovation. Instead, the decline has happened in the tendency of the systems to be improved probably because the existing systems address the fundamental needs of the society in many ways. Although there is growing concern about the safety of environment, yet this fact cannot be denied that the practices that have led to deterioration of the environmental health and safety are addressing the economic and various other needs of the society. One point that has been made in the article and which I disagree with is that the omnipresence of computer age has not increased the productivity the way the 19th century’s innovations did. Saying this is unfair because it undermines all the improvement in

Auditing Essay Example | Topics and Well Written Essays - 2500 words - 1

Auditing - Essay Example ial statement users perceive the auditors responsibilities to be and what the auditors believe their responsibilities entail is referred to as the expectation gap (McEnroe & Martens, 2001). This paper discusses different issues concerning the expectation gap by describing and analyzing the subject. The methodology, process and final output of the auditing process which auditors report remained relatively the same for the 40 year period starting in 1948 until 1988 (Strawser, 1990). During this period the users of the financial information complained a lot about the independent auditor’s report because they were not consistent in their message and their reports were at time interpreted differently by different users of a same report, a situation which should never occur since the accounting profession is based on reliability, consistency, reassurance and equal standards within the work that is performed. One of the first major breakthroughs regarding the expectation gap occurred in 1978. In that year the Cohen Commission identified several possible deficiencies in the auditor’s report which were hindering communications between the auditors and the users of the financial statements (Strawser, 1990). Some the areas which the Cohen suggested that improvement was need ed were: The auditors’ report has always been important since it provides valuable information regarding the validity of public financial information reported by companies. During the 1980’s and early 1990’s the globalization movement and the birth of the information age created a greater urgency to deal with the auditing expectation from private and public institutions. The globalization movement brought enormous opportunities for greater investments due to the free trade possibilities that came with it (Kasapidis, 1999). During this period a lot more individual and institutional investors needed the information to make reliable decisions on domestic and foreign investments. The auditing

Benefits of Developing Solid Government and Contractor Relationships Research Paper - 1

Benefits of Developing Solid Government and Contractor Relationships - Research Paper Example This research will begin with the statement that governments need the help of contractors because governments do not have ample employees to function and also lack the sets of skills required for government operations; the GAO (government accountability office) in the United States of America came up with these findings in a survey in 1991. Now this need to depend on contractors may increase as the government functioning areas are getting wider and so are the skills required in operating those areas, but the number of federal employees possessing such wide range of skills is not increasing; since 1991 to 2004 the OPM (office of personnel management) estimated that the civilian workforce in federal government has decreased by 13 percent. The business relationship that exists between the government and the contractors provides both with a tendency to grow with mutual interests at the core of the business relationship. But it is crucial for Government employees to understand that the na ture of work they do is sensitive and a certain degree of risk is always there when treating the contractual employees as members of their team and should refrain from partiality or preference. Certain rules and guideline must be ensured between the two parties so that a solid and reliable relationship between the two is created; leading to the mutual success of both. The government personnel falls under the law and regulations of the federal government and the employees of the contractor fall under their contractor's contract. A solid working environment between the contractors and government ensures benefit to both. The business relationship between government and contractors allows for a mutual base for achieving shared goals and objectives when subjected to successful planning, and it is necessary for the employees of both the contractor and government to understand these goals and responsibilities. Shared vision and mission are also termed as Partnering.

Dr. Malcolm Crowe in The Sixth Sense movie as heroic archetype Essay

Dr. Malcolm Crowe in The Sixth Sense movie as heroic archetype - Essay Example The function of the hero myth is to develop a person’s awareness of his strengths and weaknesses in order to face life’s problems† (Garbis, 2002). Within this myth, the death of the hero functions as a key to the concept that the individual has gained maturity and has been reborn into the image of the father or mentor. The third stage of the individuation process is known as transcendence and is that stage in the maturation process in which the unconscious and the conscious minds merge to enable the person to experience their full potential. While this would seem to suggest a new theory of human development, it is, instead, an idea that is buried in our earliest myths and legends and continues to play out in our modern stories and films. For example, Dr Malcolm in the film The Sixth Sense represents a heroic archetype who has to go through three main stages including the forced quest, climatic battle and the return as inevitable steps required to achieve the ultim ate goal in his life. The first stage of the hero archetype is the forced quest. This is illustrated in the film through Dr. Malcolm’s obvious feelings of guilt regarding previous failures, primarily in the form of Vincent, a former patient who entered long-term psychiatric care after Dr. Malcolm proved unable to help him stop hearing voices. This is contrasted against the doctor’s equally obvious enthusiasm to help people. Through his conversation with his wife and his responses to the congratulations he receives, it becomes clear that Dr. Malcolm is honored and pleased to receive an award for his work, but more interested in what he can do to help children overcome their various issues. His continued preoccupation with Vincent manifests itself in Vincent’s physical presence within the master bathroom the night of the award. Even here, seeing Vincent as a grown young man standing naked in his bathroom after having broken into the house, Malcolm’s primary concern is to

Heavy Metal and Society Essay Example | Topics and Well Written Essays - 1750 words

Heavy Metal and Society - Essay Example However, to "metalheads" themselves this perception seems absolutely inadequate, because heavy metal is both a message to society and a suggestion of a different type of order. If we try to look at heavy metal as an artistic movement we will see that it is communicating something with its loud, socially-unacceptable, hedonistic and barbarian sound. It does not aim for consonance, it has always had the most distorted and aggressive vocalists and its instrumentation has always been basic. Heavy metal has embraced everything that we normally don't think about socially: death, ugliness, terror, disease, warfare, sodomy. The type of heavy music, which is generalized as "heavy metal", is much larger than this only genre - it has a long history of four decades of progress and contains many different genres (Walser 15). Heavy Metal. Progressive rock from the late 1960s started the genre of heavy metal. It emerged from the proto-metal of bands like "King Crimson", "Black Sabbath", "Led Zeppelin", "Deep Purple" (often called hard rock bands). The musicians of "Black Sabbath' used power chord riffing and dark modalities to express the paranoid nihilism. The band became a proto-metal band with morbid, yet, as fans say, poetic songs. Soon this kind of music solidified into a 1970s style of heavy metal most notably represented by "Iron Maiden", 'Judas Priest" and "Motorhead". Unlike the harmony-based, short-cycle riffs of rock, metal almost exclusively used moveable power chords, which can be played in any position along the neck of the guitar in quick sequence. So, riffs are written as phrases (like classical, or jazz) more than rhythmic variations built around open chords. This both simplified the music to the point where it was highly accessible, and gave it a dark sound which lent itself, as in class ical composition, toward a narrative song structure in which riffs form motifs that resolve themselves over the course of a song. It had a gnarled, feral sound against a background of then everyday music. Speed Metal. In the early days of the cold war, speed metal arose to reflect the apocalyptic consciousness gripping heavy metal after fusion with antisocial and anarchistic hardcore punk. Bands influenced by the progressive styles of the 1970s and the abrupt, droning, explosive style of hardcore began making a fast type of metal which used palm muting as a strumming technique to produce bursts of alternating rhythmic emphasis. Classic speed metal bands are "Metallica", "Megadeth", "Slayer", "Anthrax" (these four are also sometimes called "Big Four of Thrash"), "Testament", and "Prong". Topics like war, pollution, nuclear weapons and corporate domination were sung of in either a male bass vocal or shouted in a riot style chorusing. While this music was highly complex and often inventive in structure, it remained roughly under the influence of rock-based mainstream music and passed its technique on to the underground death metal, thrash and grindcore to follow. Thrash. When hardcore and metal collided thrash emerged as a fusion of punk song stylings with metal riff styles and topics. These were one- and two-riff creations on the subject of apocalyptic and political nature. Vocals were shouted in a high-speed manner, the speed and abrupt percussive guitar techniques of the genre laid the foundation of death metal playing. Thrash remained

Human Mental States Essay Example | Topics and Well Written Essays - 1250 words

Human Mental States - Essay Example At this point, I would support the position taken by Doctor 2 about the impossibility of determining whether a person has some mental states. This matter cannot be determined with absolute certainty. However, I still hold onto the view that determining mental states remains a complex issue and could only be subject to matters of observation. The patient has shown some remarkable strength of character including good memory. She also behaves in a manner that is perfectly logical and determinate. It is important to consider some of the factors that determine the existence of a soul outside the condition of an organic brain. This brings into perspective the question of the soul and body. I hold the view that the mind and body are not entirely connected. The mind is independent of the body. The soul relates to the body through some kind of a complex relationship that may not necessarily relate to the organic brain. On this note, it becomes necessary to inquire into the relationship between the immaterial soul and the body. Such an inquiry could also involve a study of the relationship between the mind and the body. A non-material soul could exist even in the absence of the non-organic brain. This is because there is no absolute evidence that links the non-material essences of existence to the material. The relationship could be more complex than the presumed correspondence between the mind and the body. On this matter, it becomes necessary to investigate the precise relationship between the mind and the body from the dimension of their points of contact.

MGR #6 Essay Example | Topics and Well Written Essays - 250 words

MGR #6 - Essay Example A prayer is a religious expression of thanks or a request for help addressed to God or an object. According to this MGR prayers are not only concerned off wellbeing of the one praying, but the will of God to be done according to his wishes. Prayers are a communication between a human being and God. It is through this communication that human have  faith that their wishes will be answered. People pray for different reasons which include blessings, healing, and guidance. My second takeaway is confession. Confessions are statements made by a group of people or a person acknowledging personal facts that the group or the person would ostensibly prefer to keep hidden. Confession is one way of repentance. The main thing that leads to confessions is when a person sin. A sin is anything that come  between  the right ways of God and a person. One of the major drives to confession is fear. It keeps us away from enjoying our freedom until we confess our sins. Another reason for confession is to seek forgiveness. A human can feel guilty after a sin and, as a result, we tend to look for forgiveness from God or other people by confessing our

The impact of the current economy on educational funding Research Paper

The impact of the current economy on educational funding - Research Paper Example , if such problems are not addressed as soon as possible, the labor force of the country would be affected as well, which simply contributes towards poor economic growth for the country once more (Hanushek & Kimko, 2000). According to Murnane et al. (2000), what is also disturbing is that there is a trend of poor performance levels churned out by students who are African-American or of Latino descent- both of whom make up a relatively large portion of the population in the United States. Smollin (2010) reveals that across the United States, several school districts are already preparing themselves for the drastic budget cuts implemented by the government. Recent periods have shown that the budget cuts have increased drastically, mimicking the case 50 years ago. The recession has indeed had direct effects on the local property taxes, as well as the levels of state funds. This has lead several school districts to resort to desperate means to save money. Examples include reducing programs that are garnered towards enriching the students’ extracurricular affairs as well as any other programs that cultivate their skills and knowledge outside the realm of the academy. Other measures include reducing class hours and also reducing the academic year. There are also some schools that have decided to close down. For several faculty members, eliminating certain school programs and even closing down schools have proved to be a difficult decision, but the most difficult de cision being brought about by insufficient funding would be the option of schools to lay off teachers. In an article released by the New York Times, Lewin & Dillon (2010) have written that school districts that resort to such a measure are those that have no choice. Most schools receive their source of income via local property taxes and the money from the state, both of which have been severely affected by the global recession. In California alone, school districts have actually issued pink slips to at

College Tuition Essay Example for Free

College Tuition Essay There’s no escaping the fact that college cost are rising. According to recently released reports from the College Board, most students and their families can expert to pay, on average, from $95 to $1,404 more than last year for this year’s tuition and fees, depending on the type of college. (Collegeboard. com) The United States needs to lower the cost of college tuition; because students and parents have had to pay double the amount of money for schooling then they would have ten years ago. In the past five years, the average cost of in-state tuition and fees at public colleges has jumped thirty-five percent. In the past twenty-five years, the average cost of tuition and fees has risen faster than personal income, consumer prices and even health insurance. In 1999 students had to pay $2,489 for universities and $865 for community college. In 2003 the price rose from $3,441 for universities and $1,120 for community college. In 2006 the price jumped to $4,867 for universities and $1,483 for community college. Between 1999 and 2006 there was a 95. 54 percent change in the universities pay and a 71. 45 percent change for community colleges. There is no denying the fact that college tuition has doubled in prices (USAtoday. com). According to stateuniversity. com Blinn College undergraduate tuition for in-district students is $1,260, for in-state $2,478 and for out of state $5670; not including the undergraduate required fee which is $1,176 for all three districts. For tuition alone you are spending between $2,436 and $6,846. Now if you add in books and supplies which runs between $946 and $995. You also can not forget about room and board which can run $5,888 to $6,047 (stateuniversity. com). If you add that all together for Blinn College you are expected to spend roughly $9,270 to attend Blinn College for a semester. A small reduction in state support may result in a large increase in tuition. We help pay for maintaining access for handicapped students; Meetings environmental requirements; screening international students; and conforming to historical preservation requirements. If you think about it we are helping out the school and students. Prices increase as colleges compete for students to come to there college. Of course there are scholarships and financial aid, but not everyone can qualify for them. Paul Middendorf, 54, Richmond, Texas says, â€Å"†¦. When my first son, now twenty-six, applied for college, he applied for dozens of scholarships but was told they earned too much money to qualify for financial aid. † They had to finance their children’s college education with a mix of savings and federal parent loans. (USAtoday. com) According msnbc. msn. com; a companion report released on trends in student aid in grant aid – money students do not have to pay back – have covered only about one-third of the increase at public four year schools. Students are footing more and more of the bill with private loans from banks and student loans companies. Undergraduate private borrowing grew twelve percent to $14. 5 billion in 2006-2007. The rate of increase in total private borrowing for education has slowed, but borrowing has increased over the last decade. Legislators are tired of taking the blame for the escalating price of a college education, and some – mainly Democrats – say they want to resume setting tuition themselves. University leaders argue that the additional money is crucial for attracting and retaining top faculty. (chron. com) Students and families are caught in the middle. â€Å"With tuition and gas, it is hard to make end’s meet,† said Charlotte Atkinson, 26, a senior at the University of Houston. Instead of having to digest such an immense amount of information, students and their families should be able to apply for financial aid by making a note on their tax returns (a solution advocated by Democratic presidential nominee Barack Obama). It is hard to even realize that money is such a big factor in our lives today. Based on the information I have given you it is a fact that the cost of college tuition needs to be lowered so that more students can attend and pay for college.

The Importance of the Study of Literature to the Christian Essay Example for Free

The Importance of the Study of Literature to the Christian Essay After listening and reading lessons about the importance of the study of literature to the Christian, I agree with the fact that electronic media, mainly television is not valuable to study literature and there are two reasons that can validate my opinion. First of all, electronic media makes the society gets lazier. It is due to the fact that Lesson 2 states when people watch television, everything is done for them. People only use the emotional side of their brain and they do not have to think logically. As a result, people are getting lazier because they just accept without thinking by their own will. Second, people today are becoming reliant upon over using electronics. When it comes to actually hands on learning, people need to think for themselves and form images and then they can totally comprehend. Unlike watching television goes to short-term memory, it goes to long-term memory. For instance, it has always been benefiical for me to learn from reading and mirroring practice. When I was a seventh grader, my history teacher let us watch a documentary about modern history. I was dozing off in the middle of class. Also, during watching the documentary, it was easy to be distracted and let my attention wander. Hence, I could not concentrate on my class material and the memory was lasting no longer. It shows that studying with electronic media is not effective. Consequently, studying through electronic media is not essential to learn literature because society is becoming lazier by the day using electronic media to study and reading allows people to do critical thinking. If people start to realize that they do have choices, people should not have to depend on electronic media, especially television to study. All in all, people can think logically with their own volition and make their own decisions.

Causes of the Little India Riots

Causes of the Little India Riots Introduction In December 2013, an alarming incident hit Singapore and shocked the entire world. Newspaper, reports on it spread across the globe. This incident is no other than the Little India’s Riot. The severity of this issue had sent different messages to the different communities in Singapore. For instance, the government realized the need to look into the issue of migrant workers, Singaporeans preconceived stereotype of these migrant workers worsen and migrant workers possibly losing a place where they can get to enjoy the sense homeliness that they missed dearly. Hence as a result of this highly discussed incident in Little India, I have decided to take a closer look at Little India and the tension that was built up among the residents and the migrant workers there. Prior to this incident, based on a research by T.C. Chang (2000), most of the initial displeasures came from the non-Indian community living in Little India. (Chang, 2000) However, the result of the riot had sparked off increasing concerns from the Indian residents as well. The riot did not occur due to the tension built up but it certainly did amplify the concerns residents have on the migrant workers and their existence. In this paper, we will look at the history of Little India and the present situation, followed by the reasons for the migrant workers’ gatherings and finally the cause of these tension built up to provide a better picture on how the co-presence of migrant workers and residents created tension. However, prior to that, I would like to introduce certain geog raphical terms that will be used throughout this paper which are mainly, space, place and identity. Space in geography is often used in doing spatial analysis. There are many definitions of space available in the different literatures. However, in the context of this paper, we will be looking at Cognitive Space. Cognitive Space is often used when space is shaped by human’s values and thinking. It is bounded by settings which comprises the identities and relations people have with it. Hence, neither space nor place can exist without one another. (Agnew, 2011; Furland, 2008; Mazà ºr Urbà ¡nek, 1983; Horodniceanu, n.d) According to Edward Relph’s book titled Place and Placelessness (1980), he defined place as â€Å"fusions of human and nature order and are the significant centers of our immediate experiences of the world†(p. 141). In order words, place is somewhere where an individual or group has a strong sense of attachment to, creating a sense of identity with the place. (Monnet, 2011; Hauge, 2007; Tuan, 2001; Seamon, 1996; Relph, 1980) In short, space, plac e and identity are often interlinked and one could not exist without another. Having said that, with a brief introduction to these key terms, we will move on to take a closer look at the issue mentioned. History of Little India Little India is not quite like how it is termed. It was never a designated ethnic enclave, dominated by one particular community, unlike Chinatown. However, under the development of Singapore and the cattle trading industry in the mid-1800s in Little India, it had attracted many Indian traders and laborers coming into Little India and eventually settling down there. The increasing growth of the Indian population during the 19th and 20th century led to the numerous cultural and religious landmarks such as Hindu temples that can still be observed today. By then, Little India was dominated by the Tamil-speaking south Indians. The commercial and retail activities catered specifically to this specific community grew rapidly. Even though it was predominantly occupied by the Indians, there were Chinese and Eurasians inhabitants as well. Hence, Little India is considered have a multi-ethnicity population and not just the Indian community. The diversity of population is showcased through the wide array of worship places in the area catering to the different communities and religions which can be found as architectural landmarks in Little India today. (Chang, 2000; URA, 1995; Wong, n.d) Present situation Fast forward to today’s context, it is undeniable there has been an increasing trend in the number of migrant workers coming into Singapore seeking for job opportunities. Based on the statistics obtained from the Ministry of Manpower Singapore, the number of work permits issued for the construction industry increased from 180,000 as of December 2007 to 306,500 in June 2013 (Ministry of Manpower, 2013). The number of foreign workers working in the construction industry had increased by close to 40% as of the figure in 2007. You might be wondering why the emphasis on migrant workers in the construction industry. This is because large percentage of them came from South Asian and shared a similar culture of the Indians. As such, Little India became a place where they gather during the weekends, converting public and private spaces in their own diaspora third spaces. (Yew, 2014) Their presence had also caused an undeniable change in the landscape of Little India. For instance, Beng ali is now the second mostly widely seen and spoken language in Little India. There are also increasing numbers of Bengali restaurants selling Bengali cuisines and even retail shops selling Bengali products set up along the streets of Little India. The characteristics of a street in South Asian can be seen transported into the streets of Little India, replacing many of Little India’s very own characteristics. (Yew, 2014) This process of place-making is also known as personalization. It refers to putting a distinctive mark on a place and it can be in the form of physical changes or attitudinal changes. In this case, we can see that the influence of these migrant workers had created both tangible and intangible forms of personalization on Little India. (Garcia, 2012) The touch of personalisation further entice them into visiting Little India as based on the article â€Å"Home away from Home† by The Straits Times (2013), Little India provides them with the sense of homeli ness, which they had left behind to seek job opportunities in Singapore. It is also estimated that the numbers of migrant workers going to Little India on Sundays can hit more than 30,000. Reasons This increasing trend had caused tension to build up between them and the residents creating an insider-outsider dichotomy in Little India. (Chang, 2000) An insider refers to someone that has a sense of social belonging and is adapted to fit the space while an outsider, is someone who does not feel belonged and feels culturally out of place. According the Edward Relph (1980), there are different forms of insideness and outsideness. In the context of Little India, the residents themselves take up the identity as existential insiders. It is only possible for people who live in that place and had developed a strong sense of belonging and identity with it. The migrant workers on the other hand are incidental outsiders whereby the place was just a setting where they have their activities at. (Relph, 1980) As a result of the co-existence of these two communities in one place, one as an insider and the other as an outsider, a dichotomy will follow because of the different importance the pla ce plays for them. Residents, as insiders, will value the place much more than the migrant workers as the place provides them with a sense of belonging, attachment and identity and played an important role in their daily lives as it is the place where they live and play. The migrant workers on the other hand may only refer Little India as a place for them to gather over the weekends as it provides them the sense of homeliness. (Chan et al., 2013) Therefore, because of different importance Little India plays for the different community, certain behaviors or actions carried out by the â€Å"outsiders† in it may be deemed as unacceptable by the â€Å"insiders†. The unacceptance of the actions hence creates a tension build up between the two. In addition, the sense of insideness and belonging the residents had of Little India also portrayed an implicit sense that they entitled more rights to the space compared to the â€Å"outsiders† and that these public spaces should not be â€Å"owned† by the â€Å"outsiders† during the weekends. However, no one actually legally owns these public spaces. (Yew, 2014) Hence, as a result of these prejudice ownership of rights of the residents and the tension built up overtime, these common spaces where these migrant workers tend to frequent in large numbers were constructed into social problems as their attempts in reclaiming of public spaces. (Yew, 2014; Chang, 2014; Berlenger et al. 2012; Garcia, 2012) The increasing trend of tension build up could be seen from the increasing numbers of reports on the complaints residents had lodged on the migrant workers because of their misconduct. Most of the residents interviewed voiced that the presence of these migrant workers was a major issue that should be looked at. Many complained of their rowdiness under void decks, loitering and even claimed to feel unsafe. This is especially so after the recent riot that occurred in Little India in December 2013. (Yahoo, 2013; Lee, 2013; Gan, 2011; Chang, 2014) However, I feel that besides the insider-outsider dichotomy inside Little India between the residents and migrant workers, the concept of â€Å"othering†, the marginalization of migrant workers in Singapore is highly applicable to the reason for tension build up as well. (Rubdy Mckay, 2013; Vincent et al., 2006) Migrant workers coming into Singapore has always been seen as an â€Å"other† on Singapore landscapes and were marginalized by society. The preconceived stereotype the general public had of the migrant workers often associate it with the 3’Ds which are dirty, difficult and dangerous. (Yew, 2014; Rubdy Mckay, 2013; Vincent et al., 2006) Hence, because of the jobs they are involved in, mostly construction, they are often seen as the â€Å"foreign, lowly and othered pariahs in society† (Rosanow, n.d). These perceptions could be due to the lack of exposure to these workers or even hearsay. Even though there were efforts made by the government, it is still not possible to erase the fundamental relationship between Singaporeans and the migrant workers that had built up for a long time. Hence, due to the preconceived stereotypes the general public had of migrant workers and the increasing numbers of migrant workers, it amplified the anxieties of alterity residents had of the migrant workers in Little India. This increasing sense of alterity is also one of the possible causes of insider-outsider dichotomy in the area, thus creating tension due to unacceptability. Hence, we can say that the issue of marginalization of foreign workers in general among Singaporeans had played a part in contributing to the formation of the insider-outsider dichotomy. Conclusion In conclusion, the increasing number of migrant workers coming into Singapore had created tension between the locals and them. Tension built up could be due to the preconceived idea people have of these workers and hence rejecting them placing their footsteps on Singapore’s landscape or becoming part of their â€Å"space†. This rejection can be seen through the insider-outsider dichotomy as mentioned above. These signs of tension between residents and migrant workers are not only observed in Little India. Places such as Lucky Plaza in Orchard Road and Golden Mile are areas that face similar issues like those in Little India where there is a constant build-up of tension because of the increasing number of migrant workers gathering in these areas. This tension will continue to grow if neither Singaporeans nor migrant workers are willing to change their mindsets. Singaporeans ought to keep an open mind about these migrant workers while the workers become more sensitive to their environment and the feelings of the residents. Singaporeans have to learn to appreciate their existence on Singapore landscapes, the role they play in our society and not judge them based on the work they are involved in. It is the only way to prevent continual build-up of tension as it is an undeniable fact that Singapore needs these workers to sustain its development. Bibliography Berlenger, H., Cameron, S., Mora, C. d. (2012). Place Identity and the experience of Public Space: Revitalisation. Restorativeness, and Transformation. In H. Casakin, F. Bernando, Role of Place Identity in the Perception, Understanding, and Design of Built Environments (pp. 47-91). SAIF Zone, Sharjah, UAE: Bentham Science Publishers. Chang, R. (2014, January 26). Supper Club: Denise Phua: Put ourselves in Little India residents shoes, The Straits Times: SingaPolitics. Retrieved February 11, 2014, from: http://www.singapolitics.sg/supperclub/denise-phua-put-ourselves-little-india-residents-shoes Chang, R., Mokhtar, M., Yong, C. (2013, December 17). Little India Home Away From Home, The Straits Times. Retrieved from http://www.straitstimes.com/the-big-story/case-you-missed-it/story/little-india-home-away-home-20131217 Chang, T. C. (2000). Singapores Little India: A Tourist Attraction as a Contested Landscape, Urban Studies. 37(2), 343-366. Furland, E. B. (2008). The effect of development in Little India and Chinatown, Singapore, from third to first world country. Norwegian University of Technology and Science, Department of Geography. Trondheim. Gan, L. K. (2011, June 20). The New Paper: Little India Residents Woes, AsiaOne News. Retrieved February 9, 2014, from: http://news.asiaone.com/News/AsiaOne+News/Singapore/Story/A1Story20110620-285089.html. Garcia, J. H. (2012). Open Spaces in Informal Settlements in Bogota, Expressions of Attachment and Identity. In H. Casakin, F. Bernardo, Role of Place Identity in the Perception, Understanding, and Design of Built Environments (pp. 92-106). SAIF Zone, Sharjah, UAE : Bentham Science Publishers . Hage, G. (2006). Insiders and Outsiders. Sociology: place, time and division. Hauge, A. L. (2007, March 1). Identity and place: a critical comparison of three, Architectural Science Review. 2-6. Horodniceanu, O. (n.d). Space, Place, Idenity, Geographical Approaches Lee, K. L. (2013, December 10). Safety of Little India’s residents can be improved, Today Online: Voices. Retrieved February 9, 2014, from: http://www.todayonline.com/voices/safety-little-indias-residents-can-be-improved Mazà ºr, E., Urbà ¡nek, J. (1983). Space in Geography. GeoJournal, 7(2), 139-143. Ministry of Manpower. (2013, June). Foreign Workforce Numbers, Ministy of Manpower. Retrieved February 11, 2014, from: http://www.mom.gov.sg/statistics-publications/others/statistics/Pages/ForeignWorkforceNumbers.aspx#sthash.vIDdObHR.dpbs Monnet, J. (2011). The symbolism of place: a geography of relationships between space, power and identity (Vols. (1278-3366)). Cybergeodo. Relph, E. (1980). Place and Placelessness. London: Pion Limited. Rosanow, G. A. (n.d). Home Away from Home Social Support Network for Migrant Workers , Kitakyushu Forum for Women. Rubdy, R., Mckay, S. L. (2013). Foreign Workers in Singapore: Conflicting discourses, language politics and the negotiation of immigrant identities. De Gruyter Mouton. Seamon, D. (1996). A Singular Impact: Edward Relphs Place and Placelessness. In Environmental and Architectural Phenomenology Newsletter (Vol. 7, pp. 5-8). Selten, M., Zandt, F. v. (2012, September 19). Space vs Place. Human Geography Knowledge Base Retrieved March 3, 2014, from http://geography.ruhosting.nl/geography/index.php?title=Space_vs._place Tuan, Y.-F. (2001). Space and Place: The Perspective Experience. Minneapolis: University of Minnesota Press. Urban Redevelopemnt Authority. (n.d). Conservation-Little India, Urban Redevelopment Authority. Retrieved February 10, 2014, from: http://www.ura.gov.sg/uol/conservation/conservation-xml.aspx?id=LTIN Urban Redevelopment Authority. (1995). Little India- Historic District. Singapore. Vincent, J. A., Shiuan, O. S., Subto, S. F., Manhong, Y., Jing, Y. Y. (2008). The Attitudes of Tertiary Students toward Foreign Construction Workers. Ngee Ann Polytechnic. Wong, S. Y. (n.d). Not such a Little India, Reclaim Land. Retrieved February 9, 2014, from: http://reclaimland.sg/rl/?p=30 Yahoo News: Shopkeepers,residents,visitors responds to Little Indias riot. (2013, December 9). Retrieved from http://sg.news.yahoo.com/singapore-charge-24-indian-workers-rioting-044957734.html Yew, L. (2014). Asianism and the Politics of Regional Consciousness in Singapore. In L. Yew, Asianised Landscapes and the transculturation of Singapore (pp. 174-205). United States of America: Routledge.

The Authentic Movement of the 1960s Essay -- Peace, Love, Rock n Roll,

Peace, love, and rock ‘n roll. To some people those three words are the first thing to pop into their minds when they think of the 1960s. In reality, these words represent something much more significant. In the 1960s people started expressing their beliefs freely changing society in the United States forever, through media, protests, the hippie movement, and even music. The majority of the country’s drama in the 1960s was a result of the Vietnam War. Many citizens weren’t happy about being at war once again, and this time, it seemed like a never ending war. As time went on the citizens grew more desperate for an end to this war. One reason that citizens were disgusted with the idea of the war was because of the Pentagon Papers. The Pentagon Papers contained private information about the Vietnam War. Daniel Ellsberg, who worked for the Department of Defense Study of the U.S. political and military involvement in the Vietnam War, got ahold of this private information. Daniel decided that what was going on wasn’t right, and we wanted the rest of the country’s citizens to know what was really going on. He copied and sent these papers to the New York Times and had them release the information for the public to read (networks). Once the citizens realized the truth about Vietnam, they were ready to start fighting for a change. The American citizens took matters into their own hands and decided to rebel. Although the rebellion against the leaders of the U.S. was nationwide, most of it started on college campuses. One of the first groups known to take a stand was a group of college students that joined forces. They called themselves the Students for a Democratic Society. This group contributed greatly to the expansion of the movement... ... listen to, and where to go with their futures. In the 1960s individuality was born, and continues to grow every single day. Works Cited Cheese. Cheesybirdmess. 5 October 2014. 4 October 2914 . Erickson, Jill. "WHY did the counterculture movement develop?" The Counter Culture: Hippier Movement 1965-1971. Findlay: Mrs.Erickson, 4 May 2014. Mazells, Fred and Patrick Martin. World Socialist Web Page. 4 May 2010. 25 April 2014 . networks, A&E televison. History.com. 2011. 24 April 2014 . staff of History.com, History.com. History.com. 2010. 24 April 2014 . Yagi, Randy. Examiner.com. 29 March 2012. 25 April 2014 .

The Blaze of Life :: essays research papers

The Blaze of Life Picture this, a young beautiful girl smiling and standing by a big gum tree. On the surface you might think this is a pleasant picture. But then you take a closer look. She is standing there looking at a fire, but not just any fire, it is a fire of her house. But not only is her house burning down, her mother and sister is also burning in the fire. Even though her family and house is burning down to the ground, we just see her standing there. She is just staring intently at the fire, not doing anything and not being panicked at all. Somehow this picture does not seem right. Should she not be screaming or crying or getting help? In Alice Walker’s â€Å"Everyday Use (For Your Grandma)†, this picture of the fire, is presented to us from a story told by the girls mother. This fire, along with Characterization, setting, and dialogue, lead one to believe that the fire was the start of the mother’s loss of power. And the beginning of Dee’s, the beautiful girl, rise to power. From the very beginning the story there is a sense that Dee has a bit of an â€Å"upper hand† in the family. But why does the mother and Dee’s sister Maggie cower to Dee? Why is what Dee thinks and wants so important?   Ã‚  Ã‚  Ã‚  Ã‚  In the beginning of the story, the mother describes Maggie as being not exceptionally beautiful. In fact, she is described as looking like a lame animal. She walks like she has been left on the side of the road, â€Å". . .chin on chest, eyes on the ground, feet in shuffle†¦Ã¢â‚¬  (292-3). She even cowers in the corner when asking her mother how she looks for fear she does not look beautiful. On the hand, Dee is described as being very beautiful. The mother says that, â€Å"Dee is lighter then Maggie, with nicer hair and a fuller figure† (293). So Maggie already feels that Dee is a little â€Å"above† her in the way of looks. But why does she cower behind Dee as if she is in Dee’s shadow?   Ã‚  Ã‚  Ã‚  Ã‚  In the story, the mother has a dream about reuniting with Dee. In her dream she thinks: Maggie will be nervous until after her sister goes: she will stand hopelessly in corners, homely and ashamed of the burn scars down her arms and legs, eyeing her sister with a mixture of envy and awe.

Ethical Issues Concerning Human Research Subjects :: Ethics Medicine Research

Ethical Issues Concerning Human Research Subjects in Phase I Cancer related Clinical trials Personal History What are clinical trials and how are they brought about? Personal History On Mothers Day, May 9, 1999, my mother, Deborah Ann Hall was diagnosed with pancreatic cancer. I spent the majority of my day in a church, hoping and praying for some new and improved drug to come about for my mother. I thought, â€Å"anything is possible, anything could happen and that she could survive. New drugs and treatments are developed all the time. There is surely something for her.† My father and I began our research on-line that night and all my hope began to fade. There was little known about pancreatic cancer at the time. Researchers and oncologists could not put their fingers on any successful treatment for this type of cancer. My mother was given a year to live. After a couple months of the regular, commonly used dosage treatments for pancreatic cancer, there were no results indicating her tumors were shrinking or even that they had stopped growing. They still grew, but basically at a slower rate. It was at this point that my mother’s doctor suggested applying for a clinical trial. The â€Å"clinical trial family meeting† was at my dinner table at my family home in Simi Valley, California. We sat my withered, lifeless, 44 year old mother down. My older brother sat at one end, my father at the other, I, across from her. We asked her and explained to her all of the possibilities involved with clinical trials. She was of course already aware of the many symptoms involved with chemotherapy, however we had to make it clear to her that there was a high possibility she would receive treatments that provide little or no treatment. Additionally she might receive treatments that her body cannot handle and there may be side effects previously unknown. It was at this point my mind cleared. I looked up at my mother, a woman who knew her time on earth was coming to an end and thought, â€Å"Who really holds the decision making here? Would she choose to receive this treatment if we were not here, begging her to stay alive? Is it worth the pain and torture?

Full Faith and Credit Clause

I think the most predominant subject that comes to mind involving the Full Faith and Credit Clause of the U. S. Constitution centers around â€Å"same-sex marriages. † The argument in this issue centers around whether a gay couple who gets married in Massachusetts would/should be recognized as legally married in any other state they move to. I am sure the framers of the Constitution could never have imagined that some 200+ years later, that the original intent of Article IV Section 1 of the Constitution, the â€Å"Full Faith and Credit Clause,† could possibly undergo the scrutiny it has had to endure in recent years. The word â€Å"marriage† means only a legal union between one man and one woman as husband and wife, and the word â€Å"spouse† refers only to a person of the opposite sex who is a husband or a wife. The Constitution specifically delineates that no State shall be required to give effect to any public act, record, or judicial proceeding of any other State respecting a relationship between persons of the same sex that is treated as a marriage under the laws of any other State, or any right or claim arising from such relationship. If â€Å"same-sex marriages† have become legally acceptable in some states, then those couples should enjoy those benefits in the states in which they are considered to be legal. States are granted the right to determine those laws that have effect on their own citizens, and, should a gay married couple wish to reside in a state where same-sex marriages are not legal by law in that state, then they must accept the law in that state as binding on them. Any state that chooses to not recognize same-sex marriages within their own constitution certainly has that right under the Full Faith and Credit Clause. Until at such time someone finds a way to challenge the constitutionality of the Clause, gay couples will have to resign themselves being able to practice their chosen lifestyle, but without the benefits of such union in states where it is deemed illegal. In further support of this issue, I believe that the Defense Of Marriage Act (DOMA) (1996) is unconstitutional on its face. DOMA violates principles of equal protection and due process. A strong case can also be made that DOMA abuses the Full Faith and Credit Clause and contravenes fundamental principles of federalism. Since there are relatively similar laws enacted in all 50 states, with only small differences between most of them, I see no reason that the Full Faith and Credit Clause should be held applicable to the issue of same-sex marriages. I find it difficult to imagine how the Court could find excluding same-sex couples from the definition of marriage unconstitutional without creating a constitutional requirement that same-sex couples be allowed to marry. Therefore, I believe that the Constitution guarantees each and every one of us the right to choose to marry the one we love. The fact that they are of the same sex should not deprive those individuals of the same rights and privileges of other citizens merely because it violates some individuals morals or beliefs. Since the Constitution itself does not actually delineate the definition of marriage, I believe that all attempts that deprive gay people certain rights not otherwise deprived of other individuals violates the spirit of the Constitution, and abuses the Full Faith and Credit Clause therein.

Animals and Birds Should Never Be Kept in Cages

Animals and birds should never be unplowed in hencoops A cage is defined as an enclosure utilize to confine or protect somewhatthing. deal nowadays keep animals in cages for recreation and profit purposes. However, there are new(prenominal) reasons, such as the importance of preserving the species to witness it does not go into extinction and self-aggrandising people a chance to take account deadlife that is impossible to find in a modern city. Therefore, to a great finish I agree that animals and birds should be unplowed in cages. To begin with, caging animals and birds forbid them from difference into extinction.By caging animals in enclosures that simulate their immanent environments, these animals will not be vulnerable. They are allowed to roam around the space provided without their graphic instinct to live in the frenzied being destroyed. By providing animals and birds food and meet medical bearing, their healths are taken care of. If we let the animals live in the wild untouched, they may be pr star to assure diseases. Not only that, they are to a greater extent subjected to being hunted. Further much, animals are not evenly distributed around the world due to the differences in the habitats that they live in.These animals allow humans to notify wildlife more. Humans will be open(a) to different types of species available including those that exist in natural abundance and those that are peril. This increases their sensory faculty about the wild. By portraying endangered species, humans may pay more attention to preserve them. This also helps to prevent animals from going into extinction. For instance, the White Tigers at the capital of Singapore Zoological Garden are unplowed in enclosures that resemble their natural habitat. gibe to research, there are six race of tigers left in the world and one of them is The White Tigers. On the flip side, some people may claim that caging the animals and birds is wrong as it deprives them of their freedom. However, I cannot agree to this statement. As I have stated, animals are kept in enclosures that are big exuberant for them to roam around. This does not deprive animals of their freedom. In conclusion, it is important to cage animals as it reaps benefits for twain animals and humans. Indeed, it is my conviction that animals and birds should be kept in cages.