Reward strategy- case study Essay Example | Topics and Well Written Essays - 3000 words

Reward strategy- case study - Essay Example The key issues that will be discussed include the retention, recruitment, employee benefits and performance management. Moreover, the theoretical concepts will be used to discuss the issues from theoretical perspective. Finally the recommendations will be provided to Chalmers to resolve the identified problems. In short, this report will assist Chalmers in identifying the ways through which current challenges can be faced in a better manner. The current situation of the company reflects that business strategy of the company is customers-oriented, which is especially perfect in this kind of business. However, I believe that the major issues which the company is facing are as follows: The labour market issues in Slough are not only faced by Chalmers but most of the companies in Slough are facing tightening of labour market. The major reason of the tightening of labour market is the significant recruitment problems. â€Å"Slough businesses experiencing recruitment difficulties (25% of businesses with vacancies) when compared with the South East (18%) and England (17%). There are also higher levels of hard-to fill vacancies (13% compared with 8% and 7% respectively) (Askew & Ormiston, 2008).† This report also identifies the skill gap in Slough market because 32 percent companies in the city employ staff, which is not fully proficient as compared to 18% (SE) and 16% (England). Finding a qualified people in Slough is difficult as compared to other regions of Britain. Moreover, the identified problems in Slough labour market through survey in this report include the lack of skills in the residents of Slough according to the opportunities available and the prior ities of employers reflect the growth in value added services, English language skills acquisition issue and lack of motivation issues (Askew & Ormiston, 2008). The statistics of labour markets of

Whistle Blowing Essay Example for Free

Whistle Blowing Essay Write a report explaining the importance of ensuring children and young peoples safety and protection in the work setting. The report needs to cover the following sections:Section 1: InductionExplain why it is important to ensure children and young people are protected from harm in the work setting. As part of the Working Together to Safeguard children, organisations and individuals have a responsibility to work together to safeguard the well-being and welfare of all children and young people in their care. This of course, includes looking after the health, well-being and welfare while they are in the school environment. Everyone who works within a setting and cares for children and young people have clear responsibilities to; Protect children and young people from harm.  Help children to build tools to protect, understand and have the knowledge to some extent safeguard themselves and others. Promote the welfare of all children and young people they work with. The policies and procedures that are in place help train, guide and allow everyone who works with children and young people to help ensure that they are not put at risk from things such as neglect, abuse or bullying. Policies and procedures are also in place to protect the health and safety of everyone in a school setting, this can be for example staff carrying out risk assessments for activities in school. Every member of staff working in a setting can help children and young people to gain knowledge and achieve some level of understanding in how to protect themselves. This can be done through daily teaching, assemblies and play and break times. Section 2: Describe the policies and procedures that are in place to protect children and young people and the adults who work with them. There are many policies and procedures in place to protect children and young people and also the adults who work with them. Here are some examples; Safeguarding The Childrens Act 2004 is in place to make the UK a safer and better place for children and young people. Everyone who works within a setting  should know what to do if a child or young person makes a disclosure or they have a suspicion about the behaviour/general well being of someone in their care. Health and Safety at Work Act 1974 Health and Safety at Work Act 1974 was introduced to make sure that staff in working environments know and understand the requirements and responsibilities in making sure that the working environment is a safe place to be. This Act covers things such as; Teaching children how to use sports and play equipment correctly. Ensuring that the children know, for example, what the correct clothing is when using apparatus. Explaining and practising a Fire Drill. Teaching children and young people to move through the school in a safe manner, e.g. to run and not to run. This Act also covers areas such as COSSH, Manual Handling Regulations And Workplace Safety. Risk Assessments It would be impossible to make every area of the school completely safe and never expect anything to happen. Risk assessing activities and experiences in school is incredibly important and all school settings will carry out risk assessments on activities in school, equipment used in school, for example PE Equipment, Art and Craft tools and even on trips outside of the school environment. Anti-bullying Every school will have an anti-bullying policy in place. Children maybe involved in things such as school council or drawing and putting up anti-bullying posters around the school. Children can be rewarded for offering friendship to others and some settings have a friendship bench or area for children or young people to go to if they feel lonely or upset. Food and Hygiene Teaching and reminding children and young people to wash their hands after using the toilet. This will help to reduce chance of illnesses and  infections being passed on. Washing hands before being included in cookery lessons. Having a policy in place for how soon a child or adult can return to school after a bout of sickness and diarrhoea. Having a dental nurse or dentist visit the school to teach the children about cleaning teeth properly. The school, headteacher and governing board are legally responsible for making sure all of the policies and procedures are in place and followed by staff, visitors and volunteers. For example, all Risk Assessments are signed by the Headteacher and also by the Governors. Annual Reports and Audits are carried out by the Headteacher and passed to the governing board and the Local Authority. The Local Authority will also carry out their own reports, visits and audits annually. Section 3:Explain how practitioners can take steps to protect themselves within their everyday practice in the work setting during both on-site and off-site visits.When working in a school setting it is an important part of any employee’s job to read and be familiar with the policies and procedures in place to protect themselves and the children and young people in their care. Adequate training should also be provided by the Headteacher, Governing Board and Local Authority to ensure the messages from these policies and procedures are clear and followed. When working at school, you can help to protect yourself by following theses steps; Read, understand and always follow your schools policies and procedures. If you do not understand any of them in place, ask your direct line manager or Headteacher for advice.   Always sign into school on arrival and again on departure. At Barnham Primary, sign in and sign out books are stored by reception and must be filled in every time staff or visitors enter or leave the building. All children and young people at school should have their registers arrival and departure times recorded in the class registers. Always wear a clear name badge and ensure all visitors, volunteers also do the same.   Always avoid, if you can being alone in a classroom with one child. Sometimes in school, you may find yourself working one to one with a child. It is important to consider how to work safely whilst carrying out this work. You should try and keep yourself in a visible position, for example in the corner of the classroom or in view of a witness. If you are working in an empty classroom, chose a space near an open door and in view of anyone walking past. Keep an eye on your body language, position and closeness to the child. If a child or young person is late at school and delayed in going home, two members of staff must remain at school and with them until their parent or carer collects them. If an incident or accident occurs at school they should be written up on the appropriate paperwork and stored in the correct folder. At Barnham Primary the paperwork for accidents is kept in the staff room and must be filled in by the person who witnessed the accident and then signed by the class teacher. A detachable part of the form is then sent home with the child and this is especially important for any head injuries. Any behaviour incidents that require writing up and recording need to be seen by the class teacher and the headteacher.   If you are ever involved in an off-site visit you need to protect yourself by; Always follow the policies and procedures for off site visits set up by your school. The class teacher will have completed a risk assessment for the trip so make sure that you are familiar with key points and anything that you may need to be extra vigilant about. An off site trip may include, using seatbelts on a coach, planning for toilet stops, dealing with a sick child and walking with large groups of children outside. All of these will be included on the risk assessment. Always ensure that the off site trip has been agreed with the Headteacher. Over night stays will need to have the approval of the governing board also.  Parental consent must also be given by parents and carers for all school trips. Any children who are not permitted on off site trips have to remain in school and adequate cover must be provided in school to ensure that they are looked after. It will be the job of the Headteacher to ensure that any off site trip is covered by adequate insurance. There is no legal requirement for staff to pupil ratio on off site trips. However it is important to stay within the guidance of Ofsted. They recommend a ratio of 1 adult to every 15 primary school age children. Often on off site trips, parent helpers and volunteers are encouraged and with this help this ratio is greatly reduced and therefore helps increase the safety of the trip. When the trip is taking place, ensure that a fully stocked first aid kit is taken. At Barnham Primary a First Aid bum-bag is provided and carried on all trips. A current and up to date list of all children and their emergency contacts and any medical issues is also taken on every trip. This must be taken in case of any injury, accident or illness so parents and carers can be contacted quickly. Section 4:Research, evaluate and explain ways in which concerns about poor practice can be reported, including protective measures for whistle blowers and those whose practice or behaviour is being questioned. At every school or setting there should be policies and procedures for everyone to follow on whistle-blowing. A whistle blower can be defined as a person who tells the public or someone in authority about an alleged incident or illegal activity. Whistle-blowing policies and procedures are in place to provide some level of protection for the person in the work place who raises the concern. They aim to protect the person from victimisation or any form of other punishment  when they have only raised their genuine concerns. Once a whistle-blower has raised their concerns and from that do suffer from Victimisation, then that person maybe able to take their case further and go to an Employment Tribunal. However this is only in more serious cases. At Barnham Primary school if there are any concerns about an alleged incident, misconduct or malpractice then it should in he first instance, it should be reported to the persons line manager or supervisor. It is important to remember that anything reported under these circumstances will be treated with confidentiality. To be protected as a whistle-blower they need to make a ‘qualifying disclosure’ about an alleged incident, misconduct or malpractice. For example this could be; Criminal offences Failure to comply with a legal obligation Miscarriages of justice Threats to an individual’s health and safety Damage to the environment A deliberate attempt to cover up any of the above. A qualifying whistle-blower will be protected only if they report their concern to the appropriate person and in the correct way. If an employee or whistle-blower wishes to raise a genuine concern, this is the procedure that must be followed; Staff need to act in good faith when they suspect any level of misconduct or malpractice. The whistle-blower needs to really think through what their concern and think through why the issue is worrying them and why. It is a serious procedure to follow so it should not be taken lightly. Their concerns will in the first instance, report their concerns to their line manager or supervisor. This could be a teacher, senior teacher, head of year or Headteacher. It is important to pick a time of day where time can be given to discuss the issue, so it is a good idea to chose a time carefully.   Before talking to a senior member of staff, the whistle-blower should take the time to write their concerns down. Ti could for example include a detailed report or diary of events. It should include as much detail as possible, for example; background details history names dates and times witnesses places and locations. If the concerns raised are deemed as genuine and there is cause for concern, then an investigation into the alleged incident will begin.   During an investigation period, both the whistle-blower and the accused will be continually supported and informed of the any progress that has been made. The investigation, depending on its level of severity may be carried out by a senior member of staff or someone from the local authority. A Barnham Primary, the SDP (Senior Designated Person) and the Headteacher will be the main contacts to go to if any allegations against a staff member are made.   A time-scale should always be put in place and shard with both the whistle-blower and the accused should have a full understanding of how long the process will be.   During the time of the investigation, both parties should be offered support and opportunity to discuss confidentiality any issues that may have arisen since the incident was disclosed and the investigation began. This would be time for either party to discuss if they have been treated any  differently or unfairly since it began. It is also important to make both parties aware that they have the right to be accompanied at any interview by a trade union representative or work colleague. As well as the whistle-blower being able to give their version of events, it is only fair that the accused can also defend any complaints and give a detailed version of their version of events. Under the Data Protection Act, all information given by both parties involved must be kept confidentially and the investigation must be reflect this and be carried out discreetly.   If a whistle-blower feels as if nothing happens about their concerns then they have the right to contact further services for help. This could be the local school authority of Ofsted.   If the accused is found guilty of the misconduct, incident or malpractice, plans would need to be put in place. In some more serious case the person maybe dismissed from their job, but in other cases support maybe put in place to improve areas of concern. For example, this could be retraining in the area of concern or providing more support in their job role. On the other hand if there is no substance to the allegation, support will also need to be given. This maybe dealing with the emotional stress of being accused of something they did not do, being socially excluded again for something they didn’t do. It may be necessary to offer counselling or mediation between the whistle-blower and the accused to try and re-build the working relationship after the investigation has finished. As serious as this process is, it is very important that whistle-blowers are protected. To be able to provide a safe, healthy environment for education, any malpractice, incidents or misconduct must be taken seriously and people must feel the need to speak out and raise their concerns.

Provider of Online Academic Tutorials :: Business Plan

Section 1 Executive Summary: As the title suggests, this business is about providing tutorials to pupils and/ or students on any subject given in a course curricula. The key to operating the business is a customized server where client pupils/ students key in their questions/ assignments and sent out; and the server in turn, provides the answers/ solutions in interactive mode. The server is a storage bin and at the same time an â€Å"information refinery† where all school books and teacher lesson plans are put to order. The money part of this business is in subscription fees. The fees will vary from one tutorial program to another and on the need and time service of an online tutor. Section 2 Business Description: Mission Statement: â€Å" To be the best providers of Online Academic Tutorials† As students, we have been through all the struggles of having to manage time. We students do not only devote ourselves into our academics. We have other certain things to do like e.g. Extracurricular Activities, Leisure Time and etc. In fact, most students nowadays get so stressed out that they are not able to perform to their utmost capacity so we have thought of creating an Online Academic Tutorial. This would not occupy much of the student’s time since it enables students to focus on their vital topics/ areas they are concerned about and it would actually result in to making them more efficient and productive rather than studying the entire scope of the topic, which are advocated in tutorial centers. Proposed Legal Form; Partnership of three people for a start and as subscriber base reaches a critical mass will convert into a corporation. Our entry strategy will be person-to-person solicitation of accounts/ subscribers/ advertisers tie up with schools for group discount rates and as for product research and development, we will develop a product niche in so- called exact Sciences; Physics, Mathematics, Algebra, Calculus and Geometry. Section 3 Marketing Analysis: The trade of education services; Philippine education has been the object of several studies over the past decades. Most of these studies were focused on issues concerning access and equity, quality and excellence, relevance and responsiveness, financing, and governance.

Persistence: Endurantist vs. Perdurantist :: essays research papers

The notion of Persistence gives way to several predominant theories; of which, attempt to account for many possible questions that arise from it. As in most cases of debate, when more than one account of such is held to be true, there will clearly be much disagreement. Two views that claim to account accurately for persistence that remain widely known are , that of an endurantist (Threeist) and that of a perdurantist (Twoist). The endurantist will hold that objects are wholly present at all times, a persistent object ‘endures’ over time. The conflicting view of a perdurantist claims that objects are actually composed of temporal parts, more precisely, proper temporal parts. Further, a Twoist (vs. Oneist), will say that a name most often refers to the sum of one’s temporal parts, whereas a Threeist believes a name to refer to one who is wholly present during all times of its existence. The two opposing theories stated very simply, as above, give insight as to the nature of their arguments against one another. It does seem, however, that the Twoist’s account of persistence gives an exceedingly useful notion in regards towards many more subjects of philosophy, as well as an explanation that accounts for much more in terms of the problems associated strictly with persistence itself.   Ã‚  Ã‚  Ã‚  Ã‚  The argument posed by VanIwagen, a Threeist, against the Twoist is known as the problem of Essential Duration; and the counterpart argument given by the Twoist is referred to as the problem of Temporary Intrinsics. VanInwagen’s (modal) argument goes as follows: One could have lived longer than did in the actually world; this must be accounted for by either, one having been composed of more temporal parts that actually was, or at least some of one’s temporal parts had a longer duration than did in the actual world. VanInwagen continues with; a twoist must clearly hold that temporal parts have their duration essentially; their duration can not be shorter or longer. It then follows that a person is also a temporal part, which is to say they are the sum of all his or her temporal parts, making this the largest part. If this is so, says VanInwagen, then the Twoist must hold this duration essentially and one could not have lived longer than did in the actu al world. A contradiction is reached, VanInwagen then very quickly disregards any additional consideration of such an avenue.

Education and School Uniform Essay

Pupils all around the world have worn school uniform for many years. Many schools in Japan, France, USA and Israel, oblige pupils to come to school with a uniform. Wearing school uniform has advantages and disadvantages which I will present in my composition. On the one hand, the school uniform is very important. It is imporatant because it shows that a student belongs to a certain school. When a student wears a shirt with the school’s symbol, everyone knows where the student studies, a thing which may help to create a feeling of belonging and school pride. Moreover, the school uniform saves money. Students sometimes judge other students by their outward look. Therefore, many students spend much money on clothes in order to be more popular. When everyone wears the same uniform, the students don’t need to spend much money to buy expensive brand names. In addition, school uniform saves time in the mornings because you don’t have to think much about what to wear. In addition, schools claim that school uniform is important for good education because pupils need to obey a certain dress code, a thing that helps the students be prepared for the army and any other framework. On the other hand, some pupils claim that wearing a school uniform hurts their individuality and self-expression. They claim it deprives them of the right to wear whatever they want. After all, they are still children and at this age there should be more room for self expression. As far as saving money, some pupils claim that the school uniform doesn’t save money because they need to buy additional clothes to what they already have. Therefore, they think it is not necessary and should be cancelled. To conclude, in the light of the above, school uniform has advantages and disadvantages. I strongly believe that the school uniform is necessary and has benefits. However, I think that each school should design its school uniform from time to time and let pupils and teachers decide on it.

The eNotes Blog eNotes Teachers Corner To Teach or Not to Teachâ€That is theQuestion

Teachers Corner To Teach or Not to Teach- That is theQuestion Teachers Corner is a monthly newsletter from just for teachers. In it, experienced educator and contributor Susan Hurn shares her tips, tricks, and insight into  the world of teaching. Check out this months Teachers Corner column below, or sign up to receive the complete newsletter in your inbox at . Recently over lunch, a dedicated career teacher told me that she could no longer advise anyone to go into teaching; the joy is gone, she said, with teachers now locked into regimented lesson plans and required to spend all their time chasing test scores. She also worried about what we’re doing to kids in the classroom- demanding more and more of them at younger and younger ages. There’s no time now to let them be kids, she said, or color outside the lines, if they get to color at all. It was a depressing lunch. I drove home with a lot to think about, especially since I had encouraged my own daughter when she decided several years ago to change careers, earn a second college degree, and go into the classroom. Had I steered her wrong? Remembering our animated conversations after she began teaching, however, I don’t think so. Teaching may be different today- the demands greater and the stressors more intense, but it still engages the heart and the mind in ways unlike those of any other profession. No two days are alike, and every day is a fresh opportunity to achieve something glorious, even for one unforgettable moment. Students aside- and that’s a big aside- it’s true that our profession is less respected in some quarters than it once was, for reasons that seem to be bound up in politics and publicity. If a teacher is arrested for some terrible offense in any part of the country, it becomes national news; a steady drumbeat of these stories erodes confidence, creating the impression that teachers somehow have degenerated into an immoral lot, not to be trusted. On the positive side, however, every time teachers risk their lives or lose them trying to protect their students, which seems to be happening more and more frequently, their actions make the news, too. Ask the parents of those students if teachers can be trusted. There’s also a lot of discussion these days about â€Å"bad teachers†; judging from what the public hears daily on the airwaves and reads online or in press releases, our schools are about to crumble under the cumulative weight of lazy incompetents in the classroom. Teacher tenure is under attack, with tenure laws represented to the public as guaranteeing lifetime employment for bad teachers; tenure, its foes allege, makes it impossible to fire all those bad teachers doing little while collecting large monthly checks. The term â€Å"due process† is rarely mentioned. Most recently, teachers have been stripped of tenure and the right to due process in California and in Kansas. Teachers in those states can now be fired not just for cause but for any reason at all, and stating a reason isn’t required. You can read about the California ruling at  cta.org  and about the Kansas legislation at  washingtonpost.com. Tenure aside- and that’s another big aside- teacher evaluations have become central in renewing or not renewing contracts, which brings us back to bad teachers. Supposedly, everybody can spot one a mile away. Defining what constitutes a bad teacher, however, is another matter.  This article at  teaching.about.com  boils it down to seven deficiencies, six of which would apply generally to people in any line of work. Being able to relate to students and to inspire them is not mentioned, suggesting that it is often overlooked as a characteristic of a good teacher, even though it is essential in educating kids. Another discussion of good vs. bad teachers, which touches as well on the California tenure case, can be found here at  sfgate.com. Currently, districts around the country, feeling political heat and racing for funds, are scrambling to rewrite evaluation instruments and practices to better sort out who’s doing what in the classroom, effectively or ineffective ly. According to Dr. B. R. Jones, author of  The Focus Model, the increasing emphasis on teacher evaluations, combined with new academic standards and â€Å"next-generation† assessments (think CCSS), is setting the stage for a â€Å"perfect storm† in education. He contends that an â€Å"evaluation fix† is needed in many of the instruments now being written to assess teacher performance. Jones identifies four â€Å"distinct ‘potholes’† that could result in â€Å"serious damage† in evaluating teachers effectively:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Using inappropriate evidence of a teacher’s quality   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Improperly weighting appropriate evidence of a teacher’s quality   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Failing to adjust evidence weights for a given teacher’s instructional setting   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Confounding the functions of formative and summative teacher evaluation Everyone agrees we don’t want bad teachers in the classroom, but how to evaluate teachers, it seems, is also an area of contention in education. You can read Jones’s article at  corwin-connect.com. Our vocation, more than ever, is rife with conflict and controversy and voices raised in promoting personal, professional, and political agendas. Why would anyone want to be a teacher? Why would I encourage my daughter in her desire to leave a successful career and join the ranks? Obviously, I wouldn’t- unless I knew in my heart she would be a great teacher and would find in teaching the kind of fulfillment that only other dedicated teachers can really understand. She has asked for lots of advice along the way, and giving my children advice has never been a problem! Ultimately, I told her this: Close your door, do your job, and focus on your students; give them your best because it will make a difference in their lives, and don’t forget to enjoy them every day. So, to teach or not to teach? Regardless of whatever winds are blowing outside the classroom door, I say yes! I’m not sure how it can be July already, but here it is. Have some fun in the sun! Susan

Mr Bennett Essay

Mr Bennett Essay Mr Bennett Essay University of Phoenix Willie C Bennett BUS/210 12/09/2012 Philip Shippers The business plan I chose is Computer Engineering, Todd, West, and associates who specialize in the modification to inventory management systems of all types. The mission of Todd, West, and associate is to work directly with customers to improve their warehouse management system. In reading this business plan that I would be concerned with is does the company have the experience and leaders to identify and meet the needs of the customers. Is the plan properly identifying the market; does the company have managers in place who understand the business plan; does the company have proper material to meet the demand of the service providing is the products capable of meeting the demands and needs of the customers; does the company have sufficient capital reserved enough to sustain a six month period; does the company have a training plan that would educate employees to the goals of the company. These are the concerns I have toward the strength of the company. One of the strength of th e staff of Todd, West, and associate is that they have performed within the industry major companies with successful results. Their unique perspective has already led to two of the industry leaders, symbol and CDS, outsourcing special modification orders to Todd, West, and Associate. With this said the company has already achieved huge recognition. In reading the business plan for the computer engineering business there are no known weaknesses. The objectives chart shows a manageable sale, gross margin and net profit chart which is very achievable in a three-year period. One of the weaknesses of the company would be reaching sources outside of the RAM which they have already developed. Although they show success, developing a outreach plan to outside sources will be challenging. It is estimated that wireless ADC products will dominate the market by 2005. Two of the industry leaders, symbols and CDS, exceeded 600 million in sales for FY 2000. Wireless product represents 28% of their total sales. The company (computer engineering) will have to provide a service which will be more advantageous than the competitive competition. Although Todd, West, and associates competitive edge is the five years Mary and John has spent installing symbol and CDS wireless ADC system, most companies internal are already set up with this business. In reading the business plan studying the sales monthly, sales by year projections the company shows great potential for opportunities. The company’s opportunity personally shows great potential for increase for employees and the business. With an average increase of $10,000 per employee each year the opportunities of success is achievable. The financial plan profit monthly, yearly and gross margin monthly also shows great profit which is reachable. Financially the opportunity for profit growth shows an increase of $100,000 in three years along with cash flow. Although it is not mentioned in the business plan the

Health And Safety Issues Of Immersive Virtual Reality Technologies Essays

Health And Safety Issues Of Immersive Virtual Reality Technologies Essays Health And Safety Issues Of Immersive Virtual Reality Technologies Paper Health And Safety Issues Of Immersive Virtual Reality Technologies Paper Gupta, Wantland and Klien (1996) propose that many of the peripheral equipments used in VR are possible fomites. A fomite is a safe object that is capable to harbour pathogenic organisms and as such, may work as an agent for the transmission of infectivity. They then propose that airborne pathogens and skin flora flourish in atmospheres as similar to those of HMDs and hand controller devices. An added thought at this point is that HMDs are frequently of enclosed design and produce a substantial heat in powering the displays. This can regularly lead to some sweating for the user particularly if the immersive task needs a definite amount of physical activity. Immersion Injuries Both Gupta et al. (1996) and Viirre (1993) propose that there may also be a chance of injury while the user is using a fully immersive HMD. As Viirre proposes, when a user is using an HMD, they are operationally blind in actual terms. This can cause problems due to conflict with real world objects or probably the VR system cabling and even if the user has some external vision, the forceful immersive scene may divert attention from the real world. Additional, many HMDs also offer sound cues for the user that effectively reduce aural stimulation from the real world. Physiological Physiological problems are probably the most well documented and at present, well researched sickness problem recently credited to VR systems. In fact some accounted physiological side-effects such as simulator sickness have been studied for some time. Of the probable physiological side-effects, visual symptoms and motion sickness type symptoms emerge to cause the most concern. As a result, majority of the studies into physiological results has been focussed in these areas. Visual Issues The visual presentation of the virtual atmosphere is very significant. The processing and organisation of visual input engages the use of a larger portion of the brain than for any other sense. North (1993) approximated that for a complicated task such as driving, 90 per cent of the received information is visual. It is therefore not astonishing that producers go to great lengths to offer a compelling visual atmosphere. As proposed however, stereoscopic semi-immersive systems may have added side-effects. One of the prime causes for the origin of side-effects is proposed to be the dissociation of accommodation and union in the visual system. Indication of Near Market Development In 1993, Mon-Williams, Wann and Rushton accounted physiological symptoms in many subjects pursued by immersion in an HMD. Of the 20 subjects who contributed in their experiment, 12 complained of symptoms such as headache, eyestrain and nausea and 4 displayed a transient decrease in binocular visual acuity. The subjects also displayed symptoms of binocular stress that included modifications in heterophoria and an increment in near point of junction. Mon-Williams and Pascal (1995) proposed that these symptoms of visual/binocular stress were connected, not only to poor image quality and close working distance of the screens, but more primarily with the inconsistency between space and convergence requirement when using a stereoscopic HMD. This problem will take place in any stereoscopic system where the main image is shaped on a flat screen and stereo images are presented by demonstrating slightly dissimilar images to each eye. In the natural atmosphere, focus and union are essentially connected. If one accommodates (focuses) on a near object, the eyes will automatically unite. Likewise, if focus is transformed to a distant object, the eyes will mechanically deviate slightly (see Figure 1). Using stereoscopic display devices such as shutter glasses or HMDs, this will not happen. In this situation, the focal demand is always invariable but the convergence demand modifies as the user regards objects at different geometric depths in the virtual world. This accommodation/ convergence is not a natural occurrence and has been said to result in visual stress. Probable Health Benefits Mutually Howarth (1994) and Wilson (1996) point out that in addition to looking for problems; it is significant to make out that VR methods may also attest helpful in various applications. Recently there is much investigation work being carried out in the VR field that will be of benefit to users. In terms of physical issues, more usual interface methods may reduce static posture problems, the use of LCD displays may minimise vision problems associated with CRT displays and physical loads associated with keying (Wilson, 1996). VR also presents a much improved method for health and safety training, even though as Howarth (1994) proposes, this function is largely concealed. VR methods can be used in ergonomic assessment of workspace plan, for fast prototyping of control interfaces, for the simulation of probably dangerous surroundings such as nuclear plant maintenance and in education and training of users in parts such as the maintenance of complicated machinery. As Howarth says, the fact that the use of VR has helped an operator avoid an accident or react correctly in the event of a crisis is largely unseen. VR also has numerous applications that can be directly linked to healthcare. In a white paper on the usage of Virtual Surroundings for Health Care, Moline (1995) shows numerous parts where patient care can be assisted by VR methods. These include:  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The use of VR for remote telesurgery.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   VR methods used in local surgery such as endoscopy, where the surgeon manipulates instruments by viewing a TV monitor.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   VEs used as surgical simulators or trainers.  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   VEs used as therapy devices to reduce anxiety or fear. One example is dentists using 3D eyeglasses to divert a patients attentiveness during dental operations  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   VEs are also being used to reduce phobias such as agoraphobia and vertigo. North, North and Coble (1996) present an indication of existing work in the use of VR methods to decrease phobias in their book VR Therapy. Conclusion Investigation into the side effects of VR use is a complicated and difficult business and it is clear that concerns do remain about the outcomes of using such systems. Educational investigation does show that some indications happen whilst using VR tools and that these outcomes (such as nausea) can be quite incapacitating in the interim. Whether or not there is a lasting outcome is difficult to find out, partly because of the fact that VR methods are comparatively new and are constantly evolving. References Bolas, M.T. (1994). Human elements in the design of an immersive system. IEEE Computer Graphics and Applications, 14, pp 55-59. Cobb, S.V.G., Nichols, S.C. and Wilson, J.R. (1995). Health and Safety Implications of Virtual Reality: In Search of an Experimental Methodology. Proceedings of FIVE ‘95 Conference. London, Dec. 1995. Costello, P.J. and Howarth, P.A. (1996a). Visual issues in virtual atmospheres Part 1. Optometry Today, March 11 1996 pgs 34-36. Costello, P.J. and Howarth, P.A. (1996b). Visual issues in virtual atmospheres Part 2. Optometry Today, April 8 1996 pgs 38-40. Costello, P.J. and Howarth, P.A. (1996c). The visual results of immersion in four virtual atmospheres. VISERG Internal Report 9604. Dain, S.J., A.K. McCarthy, and T. Chan-Ling. (1988). Symptoms in VDU Operators. American Journal of Optometry and Physiological Optics, 65(3): 162-167. Daum, K.M., G. Good, and L. Tijerina. (1988). Symptoms in Video Display Terminal Fatigue in Visual Display Terminal (VDT) Work. Acta Ophthalmologica, Supplement 185:175-176. Delaney, B. (1996). Drivers in Virtual Rigs. Cyberedge Journal Vol. 6, No. 6, Nov/Dec, pp 1, 4. Grandjean, E. (1987). Ergonomics in computerised offices. London, Taylor and Francis. Operators and the Presence of Small Refractive Errors. Journal of the American Optometric Association, 59(9): 691-697. Gupta, S.C., Wantland, C.A. and Klein, S.A. (1996). Cyberpathology: Medical Concerns of VR Applications. Journal of Medicine and Virtual Reality 1996: 1 (2) 8-11. Havron, M. and Butler, L. (1957). Evaluation of training efficientness of the 2FH2 helicopter flight trainer research tool. Naval Training Device Centre, Port Washington, New York, NAVTRADEVCEN 1915-00-1. Health and Safety (Display Screen Equipment) Regulations. (1992). No. 2792. London, HMSO. Howarth, P.A. (1994). Virtual Reality: an occupational health hazard of the future? Presented at RCN Occupational Nurses Forum, Glasgow, Scotland, Working for Health, 22 April 1994. Howarth, P.A. (1996) Empirical Studies of Accommodation, Convergence, and HMD Use. Proceedings of the Hoso-Bunka Foundation Symposium, Tokyo, December 3 1996 Howarth, P.A. (1996). Virtual Reality (VR) Spans the Atlantic. Optometry Today, June 3 1996 pgs 37-38. Howarth, P.A. (1997). Oculomotor Changes within Virtual Atmospheres. In Press. Howarth, P.A. and Costello, P.J. (1996). Visual Results of Immersion in Virtual Atmospheres: Interim Results from the UK Health and Safety Executive Study, Presented at the Society for Information Display International Symposium, San Diego, Howarth, P.A. and Costello, P.J. (1997). The Occurrence of Virtual Simulation Sickness Symptoms when an HMD was used as a Personal Viewing System. Accepted for publication in Displays.. Howarth, P.A. and Istance, H.O. (1985). The association between visual discomfort and the use of visual display units. Behaviour and Information Technology, Vol. 4, No. 2, pp 131-149. Howarth, P.A. and Istance, H.O. (1986). The validity of subjective reports of visual discomfort. Human Elements 28(3) pgs 347-352. Kalawsky, R.S. (1996). Exploiting Virtual Reality Techniques in Education and Training: Technological Issues. SIMA Report Series ISSN 1356-5370. Kellogg, R.S., Castore, C. and Coward, R. (1980). Psychological results of training in a full vision simulator. Annual Scientific Meeting of the Aerospace Medical Association. California, May 12-17, pgs 885-888. Kennedy, R.S. and Frank, L.H. (1985). A review of motion sickness with special reference to simulator sickness. (AD-A155 975), p.45. Canyon Research Group, Inc., Westlake Village, CA, 15th Apr. Kennedy, R.S., Berbauum, K.S., Lilienthal, M.G., Dunlap, W.P., Mulligan, B.F. and Funaro, J.F. (1987). Guidelines for alleviation of simulator sickness symptomatology. (NAVTRASYSCEN TR-87007) (AD-A182 554), p.68, March. Kolasinski, E.M. (1995). Simulator Sickness in Virtual Atmospheres. U.S. Army Research Institute, Technical Report 1027. Leuder, R. (1986). Work station design. In R. Leuder (ed.), The ergonomics payoff: Designing the electronic office. Toronto, Ont., Canada: Holt, Rinehart and Winston. Maddox, E.E. (1893). The Clinical Use of Prisms; and the Decentring of Lenses. John Wright and Sons, Bristol, England. McCauley, M.E. and Sharkey, T.J. (1991). Cybersickness: Perception of Self-Motion in Virtual Atmospheres. Presence, 1, pp 311-317. Moline, J. (1995). Virtual Atmospheres for Health Care. White Paper for the Advanced Technology Program (ATP). National Institute of Standards and Technology. Mon-Williams, M. and Pascal, E. (1995). Virtual Reality Displays, Implications for Optometrists. Optometry Today, Jan. 30th, pp 30-33. Mon-Williams, M., Wann, J.P. and Rushton, S. (1993). Binocular Vision in a Virtual World: Visual Deficits Following the Wearing of a Head-Mounted Display. Ophthalmic and Physiological Optics. 13th Oct, pp 387-391. National Research Council. (1983). Visual Display, Work and Vision. National Academy Press. North, M., North, S. and Coble, J. (1996). Virtual Reality Therapy. IPI Press, Colorado Springs, CO, USA. North, R. (1993). Work and the Eye. Oxford, Oxford University Press. Pausch, R., Crea, T. and Conway, M. (1992). A Literature Survey for Virtual Atmospheres: Military Flight Simulator Visual Systems and Simulator Sickness. Presence, Vol. 1, No. 3, pp 344-363. Peli, E. (1995). Real vision and virtual reality. Optics and Photonics News, July, pp 28-34. Peli, E. (1996). Health and Safety Issues with Head Mounted Displays (HMD). Proceedings of the Hoso-Bunka Foundation Symposium, Tokyo, December 3, 1996. Pickwell, D., Jenkins, T. and Yekta, A.A. (1987). The result on fixation disparity and associated heterophoria of reading at an abnormally close distance. Ophthalmic and Physiological Optics, Vol. 7, No. 4, pp 345-347. Regan, E. and Price, K. (1993a). Some side-effects of Immersion Virtual Reality. APRE Report 93R010. Regan, E. and Price, K. (1993b). Some side-effects of Immersion Virtual Reality: An Investigation Into the Relationship between Inter-Pupillary Distance and Ocular Related Problems. APRE Report 93R023. Riva, G. (1996). But, Look at it This Way. Cyberedge Journal Vol. 6, No. 6, Nov/Dec, pp 10-11. Robinett, W. and Rolland, J.P. (1992). A Computational Model for the Stereoscopic Optics of a Head-Mounted Display. Presence 1, pp45-61. Schor, C.M. (1986). The Glenn A. Fry Award Lecture: Adaptive Regulation of Accommodative Vergence and Vergence Accommodation. American Journal of Optometry and Physio. Optics, 63, pp 587-609. Sethi, B. (1986). Vergence Adaptation: A Review. Documenta Ophthalmologica, 63, pp 247-263. Sheehy, J.B. and Wilkinson, M. (1989). Depth Perception after Prolonged Usage of Night Vision Goggles. Aviation, Space and Environ. Med., June, pp573-579. Shen, C.S., S.B. Chiu, A.H. Wang, and L.S. Ko. (1988). Accommodation and Visual Shotton, M.A. (1989). Computer Addiction? A Study of Computer Dependency. Taylor and Francis. So, R.H.Y. (1994). An investigation of the results of lags on motion sickness with a Head-Coupled Visual Display. In: Proceedings of the UK Informal Group Meeting on Human Response to Vibration. Alverstaoke, Gosport, Hants. 19-21 Sept. Viirre, E. (1994). A Survey of Medical Issues and Virtual Reality Technology. Virtual Reality World, August, pp 16-24. Wilson, J.R. (1996). Results of participating in virtual atmospheres: A review of current knowledge. Safety Science, Vol. 23, No.1, pp 39-51. Wilson, J.R., Nichols, S.C. and Ramsey, A. (1995). Virtual Reality Health and Safety: Facts, Speculation and Myths. VR News, Vol. 4, Issue. 9, pp 20-24. Youngblut, C., Johnson, R.E., Nash, S.H., Wienclaw, R.A. and Will, C.A. (1996). Review of Virtual Atmosphere Interface Technology, Institute for Defence Analyses (IDA), Paper P-3186.

Cross Cultural Sensitization Personal Statement

Cross Cultural Sensitization - Personal Statement Example My purpose for attending the course was specifically to prepare myself for the formal learning of business management. My expectations from the course included sufficient exposure to business management concepts, to develop an aptitude for the learning of business management and an environment which is both exciting and challenging. The foundation course has done what I had envisaged before taking admission. The subjects that I have studied in Term 1 and term 2 have stimulated my mind to think as a business manager now I understand how a piece of news which may not seem to have anything to do with business or economics can have its impact on the economic or business environment. Having read the book, â€Å"Understanding organizations† by HANDY C. has provided me sufficient exposure the concepts of business management like Motivation, role, power and influence, group dynamics, leadership, organizational structure etc has stimulated my mind to think in terms of organizational co ntext. Before attending the course though I had seen lot of organizations like my school, my father’s company etc but my mind never thought on how salaries are to be decided and how do they structure the organization etc but this course has sensitized my mind to generate those questions, now looking at any organization I wonder how the roles would have been laid down, authorities delegated, people are motivated or led etc. but I am nowhere near to answer these questions and that’s where I believe my final degree in business management will help. But this foundation course has done what it was supposed to do.  

Target Market and Competitive - chipotle Essay Example | Topics and Well Written Essays - 1250 words

Target Market and Competitive - chipotle - Essay Example od with integrity is our commitment to finding the very best ingredients raised with respect for the animals, the environment, and the farmers.† From the statement, it is clearly evident that the restaurant has ethical practices in line with the mission’s description. The main goal of the restaurant is to provide customers with high quality food associated with a high level of integrity. In fact, the food provided by the restaurant has a reliable source and preparation of the food is carried out with a lot of dedication, integrity and care. Therefore, the high quality service availed by the company is an added advantage because it is tricky to identify the food source people utilize every day (Halverson). The target market of Chiptole restaurant is adults aged from 18 years to 24 years old. The targeted customers comprise of high school and college educated persons. The restaurant targets all the people who value freshness in foods such as organic, natural and homemade foods. The income brackets of the target market ranges between $10, 000 to $60,000. 82 percent of the target market is Caucasian and 69 percent do not have children. The target market comprises of individuals who are image conscious, tech shrewdness, love an active lifestyle, financially unfocused and environmentally conscious. The targeted consumers add value to the firm because most of them respond quickly to the products offered by the restaurant. Chiptole’s customers are persons who love cooking their foods and others consider cooking as a hobby or a passion. In addition, some of the customers have an interest in issues to do with food network. Overall, the target market is all those people who value freshness in foods, and in their shopping behavior, they value anything fresh. It is evident that the consumer behavior of the target market adds value to the mission of Chiptole restaurant because the main goal of the restaurant is to provide high quality foods to the customers.

HRM (a joint venture ) Coursework Example | Topics and Well Written Essays - 4250 words

HRM (a joint venture ) - Coursework Example rces strategies executed by Sainsbury with regard to the methods through which employees are incorporated in the formulation of policies as well as decision-making processes together with the mechanism that are put in place to ensure he overall performance of the company is always kept on check. The report addresses the primary economic drivers in the United Kingdom where Sainsbury is based as it makes and in-depth analysis of the economy through the PESTLE framework. Conversely, the report makes a comparative analysis of the human resource situation in the United Kingdom about the overall systems in the rest of the world. That notwithstanding, the organizational issues that influence the formulation and implementation of human resource strategies at Sainsbury have been explored extensively as well as the national factors in the United Kingdom that have influenced the same over the past five years. The objective of this report is to formulate a human resource strategy for Sainsbury Plc. That will enable it to enter into joint ventures with other organizations in its global expansion programs. The report has made an in-depth analysis of the retail sector in the United Kingdom together with the general overview of the industry from a global perspective for it to recommend the course of action. Retail industry in the UK has been robust over the past five years with some ramifications shaping the industry. Ideally, there has been a strong sales momentum that has driven the volume of sales that retail outlets are making with Sainsbury being ranked second behind Tesco based on sales volume. High sales volumes experienced in the industry were fundamentally premised by a steady rise in spending that culminated from a period of deflation that has been experienced in the second quarter of 2015. The period of deflation meant the consumers had more disposable income thus they were willing to spend more money on goods and services. Ideally, the deflation that was announced in

Role of Parliament in the British Government Essay

Role of Parliament in the British Government - Essay Example Therefore, it is paramount to determine the extent of this influence in the present day context in order to draw relevant conclusions. Most members of the cabinet of Britain sit in the House of Commons (Campbell & Peters 1988, p. 168). This house has been previously criticized for its compositions with a large number of sitting representatives hailing from a single party. This means that the decisions that may be arrived at in many cases may not be representative of the professional opinion of those undertaking the decision but may be reflective of a stance taken by the party rather than the individual representatives. The majority of those in the House of Commons who may be hailing from the same party are also bound to be supportive of the executive’s decisions which may not be in the best interest of democracy. This kind of trend that is reflective of a majority of representatives following the same course and having the same characteristics and backgrounds reflects a very u nhealthy trend in the course of representatives who are in the legislature providing checks and balances to the executive. Discussion In the recent past, there has been an increase in the attempts by the executive to increase controls of measures of parliament. The effects have been that parliament has been compelled to support the decisions that the executive makes. The result has been a dominance of parliament by the executive that has seen the latter’s power wane the executive has become the decision maker in parliament.... 168). This house has been previously criticized for its compositions with a large number of sitting representatives hailing from a single party. This means that the decisions that may be arrived at in many cases may not be representative of the professional opinion of those undertaking the decision but may be reflective of a stance taken by the party rather than the individual representatives. The majority of those in the House of Commons who may be hailing from the same party are also bound to be supportive of the executive’s decisions which may not be in the best interest of democracy. This kind of trend that is reflective of a majority of representatives following the same course and having the same characteristics and backgrounds reflects a very unhealthy trend in the course of representatives who are in the legislature providing checks and balances to the executive. Discussion In the recent past, there has been an increase in the attempts by the executive to increase cont rols of measures of parliament. The effects have been that parliament has been compelled to support the decisions that the executive makes. The result has been a dominance of parliament by the executive that has seen the latter’s power wane. The perception among policy makers, other experts and the public in general has been that the executive has become the decision maker in parliament. Already, this depicts that something is wrong since parliament cannot effectively put checks and controls on the executive while the executive is dominating decision making (Knight 2010, p. 331). Recognition is given to the fact that parliament in Britain does not consist of a single house. Rather, it is constituent of two with the House of Commons

History class Essay Example | Topics and Well Written Essays - 250 words - 2

History class - Essay Example The extreme cold weather was no source of deterrence for the millions of people who had flocked to the Capitol Hill since 6 o’clock in the morning hinting at a sense of revere for a man who had African roots. This man’s slogan of change had come at time when America was facing economic recession and international pressure for its foreign policy. The crowd’s roar on seeing the man himself all pointed to the extent to which Obama was truly a â€Å"leader† of his nation. From the constant comparisons between the ousted President Bush and the careful monitoring of the first lady’s dress; each and every step met with close scrutiny. The sober tone of Obama represented the huge amount of issues that faced him in his tenure as a President. From what could be judged by the audience and fellow peers’ comments; though Obama was the beacon of hope, yet no one hoped for quick â€Å"fixtures†. All were aware that time had to be given to this man to even begin solving the debacles of his predecessor. The speech of the President itself set a tone of dignity and peace-a contrast to the tone set by Bush in his last victory speech. The international world was being greeted with a strong message of peaceful relationships .The nation was held responsible for their actions along with the government and its responsibilities-setting a tone of collective

Role of Parliament in the British Government Essay

Role of Parliament in the British Government - Essay Example Therefore, it is paramount to determine the extent of this influence in the present day context in order to draw relevant conclusions. Most members of the cabinet of Britain sit in the House of Commons (Campbell & Peters 1988, p. 168). This house has been previously criticized for its compositions with a large number of sitting representatives hailing from a single party. This means that the decisions that may be arrived at in many cases may not be representative of the professional opinion of those undertaking the decision but may be reflective of a stance taken by the party rather than the individual representatives. The majority of those in the House of Commons who may be hailing from the same party are also bound to be supportive of the executive’s decisions which may not be in the best interest of democracy. This kind of trend that is reflective of a majority of representatives following the same course and having the same characteristics and backgrounds reflects a very u nhealthy trend in the course of representatives who are in the legislature providing checks and balances to the executive. Discussion In the recent past, there has been an increase in the attempts by the executive to increase controls of measures of parliament. The effects have been that parliament has been compelled to support the decisions that the executive makes. The result has been a dominance of parliament by the executive that has seen the latter’s power wane the executive has become the decision maker in parliament.... 168). This house has been previously criticized for its compositions with a large number of sitting representatives hailing from a single party. This means that the decisions that may be arrived at in many cases may not be representative of the professional opinion of those undertaking the decision but may be reflective of a stance taken by the party rather than the individual representatives. The majority of those in the House of Commons who may be hailing from the same party are also bound to be supportive of the executive’s decisions which may not be in the best interest of democracy. This kind of trend that is reflective of a majority of representatives following the same course and having the same characteristics and backgrounds reflects a very unhealthy trend in the course of representatives who are in the legislature providing checks and balances to the executive. Discussion In the recent past, there has been an increase in the attempts by the executive to increase cont rols of measures of parliament. The effects have been that parliament has been compelled to support the decisions that the executive makes. The result has been a dominance of parliament by the executive that has seen the latter’s power wane. The perception among policy makers, other experts and the public in general has been that the executive has become the decision maker in parliament. Already, this depicts that something is wrong since parliament cannot effectively put checks and controls on the executive while the executive is dominating decision making (Knight 2010, p. 331). Recognition is given to the fact that parliament in Britain does not consist of a single house. Rather, it is constituent of two with the House of Commons

Maureen Down, Tea Obreht and Stephanie Elizondo Essay

Maureen Down, Tea Obreht and Stephanie Elizondo - Essay Example The third reading by Griest is set in Moscow, Beijing and Havana. These three places are defined by diversity of practices in relation to cultural and social aspects, all of which the author presents her experiences across the all the three places. In all the readings, the visits made by the writers are characterized by local customs practices, all of which are uniquely undertaken in every city highlighted in the readings. In other words, the three readings depict a lot of local customs, an outstanding similarity in all the three readings. Saudi Arabia is slowly opening its social and economic doors to the international world. Amid this progress, there are limitations that her social context has to overcome to allow this process. The Saudi Arabian society has previously observed locked tourism doors, but Maureen Dowd presents the new phase in Saudi Arabia in relation to tourism pursuits. In so doing, the persons to whom these doors are open are limited, and only highly knowledgeable fellows are welcome in Saudi Arabia. The most significant account that cannot fail to be captured in Saudi Arabia is misogyny. Being an Islamic state, Saudi Arabia has a notable disregard for women. In other words, they are inferior to men, and thus highly submissive. The cultural and social context of Saudi Arabia is characterized by enormous and rich local customs that are unique to every single social setting observed here. The dominant local custom is the position of women in the cultural, social, economic and political aspects. There are legal provisions that restrict women from engaging in certain activities that cut across the aforementioned aspects. Practices that women engage in are highly monitored, and any deviations from the norms are highly punishable. Maureen Dowd (55) quotes, â€Å"A Saudi woman can’t even report harassment by a man without having a mahram, or male guardian, by her side.† Amid the integration of international practices in the social cont ext of Saudi Arabia, this local custom remains uniquely observed, and few women, if not none are up to violate this custom. "Twilight of the vampires" by Tea Obreht presents an account of a vampire-like society, where there seems to be a hunt of undead real people. In a nutshell, the reading is an account of unfortunate events that befall Tea Obreht in daily quests and interests in life. The Serbia and Belgrade simultaneous happenings pose a bad omen to what the author, the mother, the grandmother and the journalist are supposed to partake. Amid the devil-like interventions that Tea Obreht experiences, the spirit to press on remains vibrant. The underlying dilemma in "Twilight of the vampires" provides an opportunity to note the customs and practices undertaken in the Balkans society. The most notable local custom in this environment is the one realized from Tea Obreht (19) quote, â€Å"Whereas garlic, holy water, and crucifixes are commonly accepted apotropaic across the Balkans, scissors under the bed are also popular, as is the black-handled knife buried in the doorstep to cleave incoming evil in half.† Cities highlighted in the "Twilight of the vampires" to practice this custom as a way of dealing with incoming devils or bad luck. Stephanie Elizondo Griest’s text is rich in cultural diversity. The text presents and

The Role of Women in Arthurian Romances Essay Example for Free

The Role of Women in Arthurian Romances Essay It is a popular format that a woman is the lead character in contemporary romances. But not in stories form the middle ages. They are typically dominated by men and women are but damsels in distress. Kings and knights are more likely the words that come to mind when discussing about stories from the middle ages. Also, the middle ages is an era known for gender bias against women. They were usually depicted as helpless damsels in distress in need of help from a knight. Even the women of high status such as queens are portrayed with weakness in character and dependency on men. A kingdom is a male dominated-social setting, that’s why they are aptly called king-dom. Women have been mistreated as man’s property during this time. They were treated as rewards for battles and can be used for payment of a man’s debt. Of course, it is a usual observation that women are obviously not more glorified than men in these stories. Some were portrayed unfaithful and impure. It is easy to conclude that the women were mere companions and damsels-in-distress. In many cases, these women were subjected to violence and exploitation. In some occasions, some women were even treated as property by men that can be used as payment for a man’s debt (Gravdal 141). In â€Å"The Knight with the Lion†, thirty of the fairest maidens, each year, were used as payment for a young king’s freedom (Troyes 270). In Arthurian romances, women are given roles that differ from typical middle age stories. The roles maybe different, but all are crucial in Arthurian romances (Fester 59-61). Women are more empowered and are given much important roles in the stories. They are more evenly distributed within the plot. In Chretien de Troyes’ â€Å"The Knight of the Cart†, a woman is always present and interacting with the hero, Lancelot, in every scene. In â€Å"The Knight and the Lion†, of the same author, all of Yvain’s knightly deeds were requests from maidens. A very logical speculation why Chretien de Troyes depicted women in such an empowered manner is because he dedicated these stories to a woman, to Marie, countess of Champagne. The countess was a patron of his works at that time. She supplied him some sources for the stories. (Troyes 170) The presence of women in Arthurian romances highlighted the knight’s admirable courtesy to women. There is an instance in â€Å"The Knight in the Cart† that Lancelot was seduced by a woman to sleep with her. He refused the offer because he was focused on his quest to rescue Guinevere (Troyes 87). A knight seems to always help a maiden without question. In this sense, women have some sort of authority over men. In the first part of â€Å"The Knights of the Cart†, Kay announced that he wanted to leave court. King Arthur begged him to him not to go, but failed. King Arthur asked Queen Guinevere for help. We can see that the king feels powerless in this particular situation. He has no person in mind that can help him in this dilemma other than Queen Guinevere (Troyes 171). With this, Chretien de Troyes had already incorporated empowerment to Queen Guinevere’s character right from the very start of the story. The significance of women is probably most expressed in â€Å"The Knights of the Cart. † Queen Guinevere is probably the most popular among the women in the realm of Arthurian romances. Guinevere could be easily accused of being weak in character because she is very susceptible to being kidnapped. She was entangled in a love triangle with King Arthur and Lancelot and had easily fallen for Kay request of taking her with him that resulted to her abduction (Troyes 172). But being weak in character is very far from what is Guinevere’s role in this story. She has a certain power over the king that he asks her opinion about issues. She has also unexplainably, if not for the word â€Å"love†, inspired the knight Lancelot into a quest wherein no ordinary man can accomplish. Lancelot was finding it hard to defeat Meleagant in a swordfight. But when he took sight of Guinevere, he fought with renewed energy and defeated his opponent. There are some instances that Lancelot was on the brink of giving up his quest. But when he thinks of Guinevere, he is renewed with strength and determination (Fenster 229-34). I a certain angle, we can view Guinevere’s affair with Lancelot as a form of woman empowerment. King Arthur, like most kings, had taken other women after Guinevere. What she did was only giving justice to what his husband did. She didn’t choose to be passive of what is happening.

Performance Audit of China

Performance Audit of China Performance Audit China EMPIRICAL REVIEW OF PERFORMANCE AUDIT IN CHINA AND DEVELOPED WESTERN COUNTRIES AND MEASURES FOR THE IMPROVEMENT OF PERFOMORNACE AUDITING WORK IN CHINA INTRODUCTION OF THE DISSERTATION The performance audit is a recent expansion in audit scope within these 30 years. Now it is one of the most important and flourishing areas for government audit work in China. The aim of this dissertation is to give a holistic and comparative review on the rising and development of performance audit in Western Countries and China, study the challenges faced by audit institutions in China, and give recommendations and suggestions to audit institutions in the development of performance audit from a scientific and development point of view. This dissertation has five parts: The first chapter will begin with the rising of performance audit in Western Countries and the definition coined by International Organization of Supreme Audit Institutions (hereinafter referred as INTOSAI). A comparison with performance evaluation or performance monitor will be made, and the relationship between performance audit and other forms of audit, such as financial audit, environmental audit and management audit will also be reviewed. In the second part, it will give a holistic view of the performance audit in China National Audit Office (hereinafter referred as CNAO) and audit institutions at all other levels, from the rising of performance audit in China, to legal mandate, to the audit objects and areas which covered, to the audit focus of performance audit. In the third chapter, the current status of performance audit in UK, USA, Canada and Sweden will be scanned. The legal mandate given, the audit areas covered, audit methods employed, the resource allocation will be reviewed and compared. The advanced experience in the performance audit area will be concluded. Chapter 4 of this essay is an investigation of the challenges faced by government audit in China in performance auditing. The risks in political system and macroeconomic environment will be discussed. The interior flaws such as the lack of competences of auditors, the shortage of standard or guidelines will also be talked about. In the last chapter, suggestions and recommendations in how to improve performance audit in the context of current China will be given from both the macro and micro aspects. The Desk study based on a review of the literature is deployed. A large number of books and articles about performance audit manuals, annual reports and handbooks produced by SAIs of some developed countries and China will be categorized and analyzed. INTRODUCTION OF PERFORMANCE AUDIT The Rising of Performance Audit in Western Countries As one of the oldest and venerable state functions, audit has a history of thousand years. However, the performance audit has risen and become a large scale and self-consciously distinct practice within the latest thirty years. It is a modern, challenging and fascinating form of audit, and is treated as a separate and professional activity that requires specialized skills and standards. Over almost exactly the same period as performance audit has emerged as a distinct variant of audit, the government of developed countries, such as Western Europe, United States of American, Canada, Australia and United Kingdom, have embarked upon series of public management reforms, which is so called ‘New Public Management’. ‘Most of the public management reform initiatives emphasized a shift from control of imputes and processes to the new form s of control based on the measurement of outputs and outcomes.’ (Christopher Pollitt et al, Performance or Compliance, P195). Previously, the administrative system emphasized on the correct allocation of public finances to appropriate budget lines, the compliance of the use of resources, and conformity of actions with prescribed procedures. The new approaches aimed at modernizing and streamlining the public management process, and giving more flexibility in respect of inputs. Although the details of the reform programs differed from one country to another, most of them highlights on: firstly, increasing the productivity of public services, i.e., raising efficiency; secondly, the convenience and preferences of its users; thirdly, the transparency of public services, which is assumed as a feature of democratic governance. Both singly and collectively, these new attributes considerably changed the ways in which public management system has been run in the past. To adapt to the new system, the major priority of monitoring and control was shifted from the values of economy towards the value of efficiency and effectiveness and emphasized more on the monitoring and evaluation of outputs and outcomes. The auditors should not only stress on the ‘three Es’ (economy, efficiency, and effectiveness), but also using creative methodology to access to responsiveness and user satisfaction by directly consulting them. They should also devote to the safeguarding of public accountability and assurance. Due to the diversity in mandate and scope of the audit, in the United States, this new form of audit is called ‘performance audit’, while in the United Kingdom, it is labeled as ‘value for money audit’ (VFM audit). ‘Comprehensive audit’ is what is called in Canada. Definition of Performance Audit This definition can be provided in many ways. It can be given by clarifying the distinction between performance audit and other related forms of audit, or by mandates and organizational framework which define the performance audit work done, or simply by describing what different SAIs do when they say they are conducting performance audit. The most widely accepted definition is the one coined by INTOSAI: ‘The full scope of government auditing includes regularity and performance audit’, and ‘Performance auditing is concerned with the audit of economy, efficiency and effectiveness and embraces: (a) Audit of the economy of administrative activities in accordance with sound administrative principles and practices, and management policies; (b) Audit of the efficiency of utilization of human, financial and other resources, including examination of information systems, performance measures and monitoring arrangements, and procedures followed by audited entities for remedying identified deficiencies; and (c) Audit of the effectiveness of performance in relation to achievement of the objectiveness of the audited entity, and audit of the actual impact of activities compared with the intended impact’. (INTOSAI’s Auditing Standards, 1.0.38 and 1.0.40) Within this definition, not only ‘three Es’, but also ‘sound administrative principles’, ‘good management’ are referred as criteria for judgment. In the definition given by the Australian National Audit Office, ‘legislative and policy compliance’ is also been taken as one of the consideration for performance audit. In the Auditing standard of The Government Accountability Office, which was revised in 2007, performance audit objectives may vary widely and include assessments of program effectiveness, economy, and efficiency; internal control; compliance; and prospective analyses. As described in the Performance audit manual of Office of Audit General of Canada, the scope includes not only the examination of three Es, but also environmental effects of government activities, procedures to measure effectiveness, accountability relationships, protection of public assets and compliance with authorities. The Relationship between Performance Audit and Regularity Audit In accordance with the INTOSAI auditing standards, ‘the full scope of the government audit includes regularity and performance audit’. The regularity audit emphasizes on attestation of financial accountability and probity and propriety of administrative decisions. Its core activity is to verify information, whereas the major task of the performance audit is inspection and evaluation of the government programs and organizations. For some countries, performance audit differed from the traditional audit in the way they are managed: the traditional audit is usually carried out in a standardized way as a repeated annual cycle of ‘checking the books ’, performance audit, on the contrary, is organized as serial of individually tailored projects varied in their scope, length and focus. The Performance audit is an independent examination made on a non-recurring basis. Specialized skills, separate standards, special planning, and special reports are required. Another difference between the two types of audit is the extent of standardization. The Performance audit, in comparison to financial audit, has a lower level of standardization in terms of both auditing methods and contents. Within its legal mandate, performance audit must be free to examine all government activities from different perspectives. Thus, the performance audit is more flexible in the choice of subjects, audit objects, audit methodology and making recommendations. Moreover, in financial audits, auditors will tend to judge the transactions being ‘correct ‘or ‘incorrect’, ‘legal’ or ‘illegal’, so the criteria the auditors used is relatively clear and fixed. However, for performance audits, the criteria is chosen is normally open and sometimes, formulated by auditors. In spite of above mentioned differences, in audit practices, the line between these two types of audit is not always clear. For instance, the audit of a financial management system can be both a process in traditional audit and performance audit. Practical examples from some SAIs also show the same result. Comparing Performance Audit with Performance Evaluation Both performance evaluation and performance audit are viewed closely related as external forms of analysis and assessment of the programs or organizations. Performance evaluation is a systematic study of how well a program or policy is working and what can be done to improve its results. It is typically commissioned for the purposes defined by the commissioners to provide in a program management cycle. In recent years, the program or policy evaluation is deemed as an important work for a SAI under a general heading of the performance audit, according to the study result of a working group on program evaluation, ‘it seeks to analyze the relationship between the objectives, resources, and results of a policy or program.’ GAO of the US defined four common types of program evaluations in performance audit, which are process evaluation, outcome evaluation, impact evaluation and cost –benefit cost- effectiveness evaluations. PERFORMANCE AUDIT IN CHINA History of Government Audit in China The auditing supervision system in China can be traced to the beginning days of the dynasties. As early as Western Zhou Dynasty, about 3,000 years from now, an official position named as Zaifu was established with the function of performing audit duties and regarded as a rudimentary form of auditing in China. In modern China, after the 59 years after the founding of People’s Republic of China, the audit work in China went through two different stages. First stage was from 1949 to 1982. No formal and independent audit institutions were established in the first 30 years. The supervision of state financial revenues and expenditures was mainly conducted by internal supervisory bodies of Departments of Public Finance. During that period, the central government and some local governments set up audit institutions within the financial departments and assigned audit personnel to carry out the audit work. However, it was not long that the financial inspection institutions. The second stage started with the provision of formal audit supervision since 1983. The full scale implementation of reform and open-up policy called for efforts to strengthen the supervision on financial administration, establish and improve economic supervision mechanisms. In December 1982, the 5th Plenary Session of the 5th National People’s Congress adopted the resolution to introduce an auditing system in China. The new Constitution made a general provision for the role, mandate, basic principle and administrative system for the audit work. In September 1983, the National Audit Office of the People’s Republic of China (hereinafter referred to as the CNAO) was established. Local governments at all levels above county level also set up their local audit institutions in succession. The Audit Law of the People’s Republic of China was formally promulgated in August 1994, which was an important milestone in the audit legal system building. An audit supervision system with Chinese characteristics was built up. Since the establishment of the audit institutions, audit supervision made great contribution to the rigorous enforcement of financial and economic disciplines and has played an irreplaceable role in facilitating healthy development of the national economy, promoting the building of a clean government. As the supreme audit institution of China, the CNAO is a department of the government and directly under the leadership of the Premier. ‘Its main duty is to formulate the audit strategy, organize and administer audit work nationwide and reports its work to the State Council. Local audit institutions, under the dual leadership of the administrative heads of their corresponding level governments and the audit institutions at their next higher levels, organize and manage the audit work within their jurisdiction. Their audit work is mainly under the direction of audit institutions at the next higher levels, and they are legally required to report to their corresponding level governments as well as the next higher level audit institutions in keeping with the principle that independence is an indispensable feature of a successful audit.’ Audit directly conducted by the CNAO covers the following areas: (Audit Law, Article 18 to 25) ‘ Under the leadership of the Premier of the State Council, exercise supervision through auditing over the implementation of the budget of the Central Government as well as other revenues and expenditures, and submit audit reports thereof to the Premier; Revenues and expenditures of the Central Bank, assets, liabilities, profits and losses of central monetary institutions; Carrying out audit supervision over the financial revenues and expenditures of public institutions of the State and other public organizations using fiscal capital Revenues and expenditures of central government owned enterprises and enterprises where state assets dominate or predominate; Revenues and expenditures related to funds managed by relevant departments of the State Council; Revenues and expenditures of projects with loans and assistance from international organizations and foreign governments. ’ During the past 25 years, audit work in China has made great strides forward and scored remarkable achievements. Audit supervision has become an important and indispensable part of the national supervision system. The social impact of audit is becoming steadily stronger. The Rising of Performance Audit in China Vigorously launching performance audit is an important task set by both the Strategic Plan of the Development of Audit Work for 2003 to 2007 and the one for 2006 to 2010. It is a major move for audit institutions to implement the scientific outlook on development, to comprehensively perform their duties in accordance with law, and to vigorously push forward the building of resource-saving- type society, as a response to the summon of the central government. In the history of the CNAO, finding problems of violation of laws and regulations and of embezzlement and corruption is always considered the most important role. However, with the development of social economy and democracy, there is another problem worthy of notice. That is low value for the use of funds and losses and wastes, due to faulty decisions and maladministration .This kind of problem does not often attract too much of the people’s attention. But, in fact, it would bring about much more serious harm than embezzlement and corruption. Take ‘Image Project’ for example, the construction of project would take up a large amount of Funds of public finance, and yet, it is unable able to bring about benefit to the lives of the ordinary people and it also in no way plays a role in accelerating the economic constructions across the whole nation. Actually, it is just a kind of waste of resource According to the statistics of IMF (World Economic Outlook Database, International Monetary Fund, April 2008), until the end of 2007, GDP per capita of China has reached US$2,360. Moreover, in the most vigorous economy developments area, east provinces in China, GDP per capita has reached US$6000, which means this area had crossed the threshold of initial stage of modernization. From the historical perspective of the development of international government audit, US$3,000 GDP per capita represents the stage of rapid development of performance audit practices in the advanced west countries, such as Sweden, United Kingdom, during the 60 to 70s of the 20th century. Such a period is also a time prone to social contradictions and problems and in particular, a crucial time characterized by quick changes in the form of economic growth in the economic system and speedy social reconstruction. The Chinese government is making great efforts in self-improvement and strength public administration. Accountability and performance are the key elements and areas of the concern in the concept of modern public administration. It has been aware that the work and accomplishments of the government still fall somewhat short of what circumstances require and the people expect. The functions of government have not been completely transformed and public administration and public services are still weak. Some government departments have been overlapping responsibilities, their powers and responsibilities are not well matched, some try to shirk their responsibilities, and their performance is poor. The problems of formalism and bureaucratic behavior are fairly common, and fraud, extravagance and waste are quite serious. Oversight mechanisms and checks on government authority are not strongly expected. Performance audit is also the inevitable necessary outcome in the promotion of democracy and the rule of law. The citizens are more and more concerning the public administration issues, and paying more attention on the transparent and efficiency on the use of public fund. As an independent oversight institution, the CNAO was attached with great importance on the supervision of the shifting of government functions to a more energetic public management and social services, and the gradual transformation of the government from the traditional mode characterized by managing everything by itself, to a government with limited functions, which is more transparent and accountable and service-oriented. Current Status of Performance Audit in China The Article 1 of Audit Law, which came into effect on 1 June 2006,gave the legal authority of audit institutions for the implementing of performance audit. It says ‘Law is formulated in accordance with the Constitution, with a view to strengthening State supervision through auditing, maintaining the fiscal and economic order of the country, improving the efficiency in the use of government funds, promoting the building of a clean government and ensuring the sound development of the national economy and society.’ (Audit Law, Article 1) However, even before the promulgation of the new amended audit law, the performance audit practices have existed in China since the beginning of 90s of twentieth century: The first stage is from the beginning of 90s to the middle of it. During that time of period, the performance audit was mainly carried out for the performance outcomes of state- owned enterprises. According to statistics, in 1984, the very next year the audit insinuations at all levels were formed, during the process of traditional financial audits for 1263 enterprise, economy and efficiency of these enterprises draw attention of the auditors. Among the financial impact of the auditing findings of 3 billion RMB Yuan, nearly 1 billion was caused by the less economic and efficient use of funds. It was stated in the Annual National Audit Work meeting in 1991 that ‘audit institutions at all levels should identify some large- or medium- sized stated-owned enterprises as regular auditees. The audit scopes not only include the truth and fairness of financial revenues and expenditures, but also extend to the test of internal control and performance outcomes. Proper audit evaluation should be made to improve the economic efficiency’ (The Memo of Annual National Audit Work Meeting, 1991). Statistics show that during the ten years after the formation of CNAO, the total financial impact of the performance audit to these state- owned enterprises totaled to 21.1 billion RMB Yuan. From the middle of 90s, the performance audit in China turned to a brand new stage. At this stage, the audit scope shifted from the state-owned enterprises to the major investment projects funded by the government. The emphasis of the audits is put on the economic benefits to the efficiency and effectiveness of these projects. During this time, the performance audit practices were conducted during the audit of major investment projects such as the project of Conversion of Farmland to Forest, the Fund Use of Migration in Three Gorges Reservoir Area, and the Construction of Airports. With the implementation of performance audit methodology, it was not only the problems but also the root causes of these problems were revealed, which had a profound impact in the society. The criteria on the selection of audit topics are: The projects which are heavily invested by the government and great attention were paid by the national congress and the taxpayers. The availability of the resources in terms of the competences of auditors and budget; The timeliness which are closely relevant to the current public administration reform. As well, audit institutions, in accordance with the relevant regulations of the State, carry out supervision through auditing the principal leading persons of government departments and of other units as to compliance about the financial revenues, expenditures and the economy, efficiency and effectiveness of relevant economic activities of their districts during their terms of office. This is a type of comprehensive audit which integrates the compliance and performance audit. From January to November of 2007, the total input in terms of human resources in audit institutions at all levels had amounted to one quarter of the total, which is ten percent higher than the same period of last year. Among the 30 audit projects launched by the CNAO, half of them were performance audit projects, which covered the major infrastructure investments at a national level such as South-to-north Water Transfer Projects, special funds on Disaster Rescue, and projects financed by foreign governments and international agencies. Besides, Performance evaluation is also integrated in the traditional audit areas, such as budget implementation audit. Hereby, the volume of performance audit work amounted to two thirds of the total of the CNAO, also showed a ten percent rise in comparison to 2006. (The Memo of Annual National Audit Work Meeting, 2008) The focuses of these performance audit projects are not only to disclose the improper policy decisions, the waste in public expenditures and infrastructure projects, but also to reveal the details in information security, the quality of constructions, environmental and ecological protections. Only within the 11 months from January to November in 2007, the financial impact on waste amounted to 27.1 billion RMB Yuan, and accordingly the investment on construction was reduced by 29.1 billion RMB Yuan. CURRENT SITUATION OF PERFORMANCE AUDIT IN UK, USA, CANADA AND SWEDEN With the intent of giving a picture of the performance audit framework of the above four countries and making a comparison with Chinese National Audit Office, the performance audit mandates, the audit scope, the resources employed and the audit criteria deployed of and by these SAIs will be investigated in this part. Performance Audit in UK The National Audit Office (NAO) of United Kingdom has existed in its present form since 1983, but the public audit function in United Kingdom central government has a much longer history and used to be taken by the former Exchequer and Audit Department. NAO is independent from the government and works on behalf of the Parliament and the taxpayers to hold government to account for the utilization of public funds, provide independent analysis and assurance to Parliament and to help to improve public services performance. In UK, a value for money examination is defined as ‘the assessment of performance, identifies good practice and recommends improvements to economy (keeping costs down), efficiency (getting more output for what is spent) and effectiveness (delivering the desired results)’( Annual Report of NAO, 2008, P10), that is ‘3 E’ audit. Performance audit practice has a long history under the instruction of the Parliament, especially, the Committee of Public Accounts, however, until 1983, no statutory authority was given to this new type of audit. In 1983, performance audit has been established as a distinct form of audit through National Audit Law, which gave a new foundation for the new National Audit Office’s value for money audits. The major value for money reports produced by NAO focuses on how specific government projects, programmes and activities have been implemented. They examine the way policies have been put into effect and assess whether that represents value for money for the taxpayer. Just like Office of Audit General of Canada, no comment should be made on the policy itself. The topics under examination are identified by monitoring and analysing risks to value for money across the sheer range of government expenditure. NAO also try to keep our performance study topics flexible to accommodate emerging issues. Besides, proposals from Members of Parliament and in particular from members of the Committee of Public Accounts are also been taken careful account. Each year, around 50 values for money reports are delivered and investigated to the Parliament and the Committee of Public Accounts. ‘In 2007, NAO produced 60 value for money report, and the verified financial impacts of these reports amounted to  £656 million, an increase of  £74million over last year, which also representing a return of over  £9 for every  £1 expenditure of running the National Audit Office. ‘(Annual Report of NAO, 2008, P4) Ultimately, it is for the Comptroller and Auditor General to decide which studies should be undertaken. In terms of fund resources, about a quarter of the NAO budget, which amounted to  £25.2 million, was spent on value for money audit, delivering the main programmes of assurance to the House of Commons. In terms of human resources, 238 of staffs, out of the total 845, are employed for the value for money audit purpose. Sustainability was also a feature of other reports during the year. The report on the Thames Gateway disclosed that the Government’s vision for high quality, low carbon footprint, and sustainable developments in the region had not yet been translated into clear objectives, local strategies or developed plans. Performance Audit in USA The Government Accounting Office of United Stated was established in 1921. GAO is an independent, nonpartisan, professional services agency in the legislative branch working for the Congress, and commonly known as the ‘audit and investigative arm of the Congress’ or the ‘congressional watchdog’. GAO examines how taxpayer dollars are spent and advise lawmakers and agency heads on ways to make government work better. After World War II GAO began to perform more comprehensive audits that examined on only the financial compliance but also the economy and efficiency of government operations. By the 1960s, GAO had begun to perform the new type of audit, performance audit, which aimed to examine whether government programs meets their objectives. In 1970, the Bureau of the Budget and GAO agreed to establish government auditing standards. In 1972, the Comptroller General issued the first edition of the Standards for Audit of Governmental Organizations, Programs, and Activities Functions, which was known as the Yellow Book. In this yellow book, GAO decided to extend its audit scope to performance audit, and defined its audit goals as: check the financial activities and their compliances with current laws and regulations; the economy and effectiveness of administration works; Furthermore, their effectiveness in reality. During the last 20 years, GAO has sought to improve accountability by alerting policymakers and the public to emerging problems throughout government. Effective July 7, 2004, the GAOs legal name changed to the Government Accountability Office. The change better reflects that GAO has become the modern professional services organization. The mission of GAO is ‘to support the Congress in meeting its constitutional responsibilities and to help improve the performance and ensure the accountability of the federal government for the benefit of the American people’. Not like SAI in other countries, GAO is a legislative branch agency, so it is exempt from many laws that apply to the executive branch agencies. However, it generally obeys the spirit of many of the laws, including Federal Managers’ Financial Integrity Act, the Government Performance and Results Act of 1993, and the Federal Financial Management Improvement Act of 1996. The Federal Managers’ Financial Integrity Act emphases ongoing evaluations and annual reports to assure the adequacy of the internal accounting and administrative control of each agency. For the seeking of improving public confidence in federal agency performance, the Government Performance and Results Act 1993 requires that ‘federally funded agencies should develop and implement accountability systems based on performance measurement, including setting goals and objectives and measuring progress toward achieving them’. The Federal Financial Management Improvement Act 1996 stresses on ‘improving federal financial management by requiring that federal agencies implement and maintain financial management systems that comply with the requirements of federal financial management systems, applicable federal accounting standards, and the U.S. Government Standard General Ledger.’ In later years, GAO gave the ‘yellow book’ a more concise title, Government Auditing Standards, and updated periodically. In the latest revision of the auditing standards in December 2007, it emphases on ‘enhancing performance audit standards that elaborate on the overall framework for high-quality performance auditing, including reasonable assurance and its relationship to audit risk, and the levels of evidence used to support audit findings and conclusion. GAO performs a series of oversight-, insight-, and foresight-related engagements, a vast majority of which are conducted in response to congressional mandates or requests. GAO’s audit scope includes financial and management audits, evaluations of federal programs and performance, policy analyses, legal o