The Conflict Between Federalists and Anti-Federalists

The Conflict between Federalists and Anti-Federalists The Conflict between Federalists and Anti-Federalists While the anti-Federalists believed the Constitution and formation of a National Government would lead to a monarchy or aristocracy, the Federalists vision of the country supported the belief that a National Government based on the Articles of the Confederation was inadequate to support an ever growing and expanding nation. After the constitution was signed the next step was ratification by a least nine states. Ratification by the states was by no means a fore gone conclusion in 1887. Any state not ratifying the constitution would be considered a separate country. The Federalists and Anti-Federalists had very different†¦show more content†¦The questions being debated were what is the best form of government? What powers will be moved from the state level to the federal level? Will the state retain sovereignty over its territory? It was not until May 29, 1790 that the 13th and final state ratified the constitution ending the debate. The real dilemma the Anti-Federalists had with the constitution, when the constitution was signed it did not contain a Bill of Rights to protect citizen’s rights. The Anti- Federalist feared a national government would strip citizens of their individual rights. The Anti-Federalists did not want a repeat of the Revolutionary War. The Federalists main argument was a large republic would be vulnerable to aggression from foreign powers, internal unrest to the point of civil war absent a Federal Government. Federalists also believed they had an obligation to create a republican government versus a democratic government to protect the Federal government against such situation, because a republican governments elect representatives to make government decisions, republican governments are better equipped to make decision based on national interest, not state or local interest; while a democratic government would be more inclined to base decision on local interests because all citizens in a democratic government have a direct role in government decision making process. According to Net Industries (2009), â€Å"Madison divided popularShow MoreRelatedThe Federalists And The Anti Federalists1189 Words   |  5 PagesIn debate of the ratification of the Constitution, the Federalists and the Anti- Federalists agreed on several things: the necessity of some form of national government, the preservation of the right to vote, and the need to secure our liberties. The Federalists wanted a strong central government, whereas the Anti- Federalists wanted more power reserved to the state government. The right to vote is important for both sides, but they hold conflicting views on the amount of involvement through theRead MoreThe Federalists Vs. Anti Federalists1010 Words   |  5 Pageswith the conflict between the Patriots and the Loyalists during the American Revolution. The rivalry between the Federalists and the anti-Federalists emerged during the process of ratifying the Constitution between 1787 and 1788. Initially, the Federalists supported the Constitution while the anti-Federalists did not (199). The principle differences dividing the Federalists and anti-Federalists were the controversy of creating a federal government and how to interpret the Constitution. Anti-FederalistsRead MoreFederalist vs. Anti-Federalist Essay844 Words   |  4 PagesFederalist vs. Anti-Federalist The road to accepting the Constitution of the United States was neither easy nor predetermined. In fact during and after its drafting a wide-ranging debate was held between those who supported the Constitution, the Federalists, and those who were against it, the Anti-Federalists. The basis of this debate regarded the kind of government the Constitution was proposing, a centralized republic. Included in the debate over a centralized government wereRead MoreAn American Ideal Of Equality Is Not An America At All.1501 Words   |  7 PagesThree texts that better explain the American Ideal of equality are; The Federalist Papers/The Anti-federalist,†The Bill of Rights†, and The other Amendments. The Federalist Papers are an over 50-page document of laws that the federalist believe and why the laws should be followed. Additionally, The Anti-Federalist Papers are an additional document to The Federalist Papers. The Anti-Federalist Papers explain reasons why the Federalist Papers are wrong in the opinion of others. â€Å"The Bill of Rights† areRead MoreAnti Federalists Vs. Federalists1634 Words   |  7 Pages Anti Federalists vs. Federalists (Paper #1) The Federalists and the Anti - Federalists played an indispensable part in the establishment of the American Constitution. Federalists were supporters of the constitution, while Anti federalist were against the ratification of the Constitution. Federalists believed in the idea of a larger heterogeneous republic whereas anti federalists wanted a small homogenous republic. Famous federalists like James Madison, John Jay and Alexander Hamilton are responsibleRead MoreAnti Federalists And The Revolutionary War934 Words   |  4 PagesAlthough independence was just won, the country still needed protection from other hostile countries. Besides protecting the country from foreign enemies, the Anti-Federalists wanted to protect the American people from its own government. In fact, the â€Å"Anti-Federalists were especially concerned with preserving for ordinary citizens the ability to participate in government† (Amar). After all, the Revolutionary War was fought in order to gain free dom from oppression. However, by giving all of the powerRead MoreFederalists vs. Democratic-Republicans Essay743 Words   |  3 Pagesparties; the Federalists and the Democratic-Republicans. Although the Federalists and the Democratic-Republicans ideology and stances on the power of the federal government, domestic economic policies and the group of constituents they represented differed vastly, members of both parties often compromised their own beliefs for the nation’s best interest as a whole. The limitations on the amount of power the federal government should possess was one of the most prevalent conflicts between the FederalistsRead MoreThe Articles Of Confederation And The New Constitution Of 17871177 Words   |  5 PagesArticles of Confederation and the New Constitution of 1787 According to Keene, Cornell, and O’Donnell (2013), the Articles of Confederation were put together in 1777, but were not sanctioned for another four years. In the Articles, a bond was formed between the Colonist States and allowed each State the freedom to govern itself. The Congress that developed the Articles did not want to give any absolute power to a Federal Government for fear that it would be just as oppressive as the British governmentRead MorePolitical Parties in George Washingtons Cabinet758 Words   |  4 Pagesthe country and weaken support of the Constitution (Doc 4). The first major political parties, the Federalists and the Republicans, were created during the term of President George Washington. Despite President Washington’s warning, the rise of the two political parties, in the years after his term was inevitable. The Federalists were in favor of a strong central government, while the anti-federalists opposed most their ideas. Over time, the gradual development of political parties resulted in theRead MoreEssay about The Clashing Interests of The Founding Fathers544 Words   |  3 PagesConstitution resulted in several conflicts dealing with economic issues, political concerns and dynamic conflicts of interest between the delegates. Each separate force had a perspective, usually clouded by personal motives, on how the new governmental system should operate. During the framing of the Constitution, the central conflicts were between the small states and the big states while in the ratification period the struggle involved the anti-federalists and the federalists. Each opposing force struggled

Physician Assisted Suicide Permissible or Not - 1610 Words

Nikia Washington April 24, 2012 Death and Dying Christian Coons Physician Assisted Suicide: Permissible or Not? In the case of Physician Assisted Suicide, I believe only in certain, extreme, and clearly defined situations should a doctor be allowed to prescribe a drug to terminate a patient’s life. The role of a practicing medical doctor, or a physician, is defined by Mosby’s Dental Dictionary as a practitioner of medicine; one lawfully engaged in the practice of medicine. The essential word in this definition is lawful – physicians must act in a manner that is ethical to their practice and lawful to the country in which they are practicing. In most countries, murder and suicide are unlawful; therefore for a doctor to commit such an†¦show more content†¦3.) has an ample amount of time to live, but still has the desire to exit life, the physician should offer alternatives to the patient – euthanasia not being one of them. I have specifically identified the three situations above, because I feel only in these cases should the doctor seriously consider the option of PAS, or in the situation of option three, how to alternatively assist a patient who is seriously considering euthanasia. In the first case, I mention the doctor’s patient being in a permanent vegetative state – medically defined as patients who have an irreversible loss of brain damage who are left permanently unaware and extremely unlike to ever recover. The vegetative state case is a vital circumstance in which the doctor should consider euthanasia, because these patients will most likely never function fully as human beings again, therefore never to lead a life worth living. The decision is only to be made by the family, guardian, or caregiver of the patient rather the doctor should end treatment to allow to patient to live. However, this should only be done after six months of complete inactivity of the patient, to secure t here is no chance of revival. If the family requests for their loved one to be kept alive after the six month, their wishes must be granted; the doctor shall have no say in theShow MoreRelatedPhysician-Assisted Suicide: Is It Morally Permissible?1780 Words   |  8 PagesPHYSICIAN-ASSISTED SUICIDE | IS IT MORALLY PERMISSIBLE? INTRODUCTION TO THE ISSUE-QUESTION My essay topic is whether or not physician assisted suicide is morally permissible. I intend to argue that it is permissible because a competent patient ultimately has the right to choose for themselves the course of their life, including how it will end. To lie in a hospital bed in a vegetative state, unable to see, think, speak, eat, being totally unaware of your surroundings or those of your lovedRead MorePhysician Assisted Suicide Should Be Morally Permissible1663 Words   |  7 PagesPhysician assisted suicide should be morally permissible. Patients who are in constant suffering and pain have the right to end their misery at their own discretion. This paper will explore my thesis, open the floor to counter arguments, explain my objections to the counter arguments, and finally end with my conclusion. I agree with Brock when he states that the two ethical values, self-determination and individual well-being, are the focal points for the argument of the ethical permissibility of Read MoreThe Debate Over Physician Assisted Suicide951 Words   |  4 PagesIn today’s society, suicide, and more controversially, physician assisted suicide, is a hotly debated topic amongst both every day citizens and members of the medical community. The controversial nature of the subject opens up the conversation to scrutinizing the ethics involved. Who can draw the line between morality and immorality on such a delicate subject, between lessening the suffering of a loved one and murder? Is there a moral dissimilarity between letting someone die under your care andRead MoreThe Morality Of Physician Assisted Suicide1003 Words   |  5 Pagesdefinition of physician-assisted suicide is, â€Å"suicide by a patient facilitated by means or information (as a drug prescription or indicated of the lethal dosage) provided by a physician who is aware of how the patient intends to use such means or information.† I believe that some forms of euthanasia are moral given the pr emise that the patient is suffering from an incurable and painful disease and will die in the next few months. Given these exceptional circumstances, physician assisted suicide is permissibleRead MoreVoluntary Active Euthanasia Essay1010 Words   |  5 Pagesis morally permissible? Voluntary Active Euthanasia is a controversial subject, Does one have the right to end their own life? According to Peter Singer in â€Å"Voluntary Euthanasia: A utilitarian Perspective,† Voluntary Active Euthanasia is morally permissible under certain circumstances. If and only if certain requirements are met by certain parties can the process of voluntary active euthanasia be completed. Certain situations where Voluntary Active Euthanasia is morally permissible include; mentalRead MoreEuthanasi The Complex Role Of The Physician With Physician Assisted Suicide1702 Words   |  7 PagesThe theoretical aim of this thesis is to introduce euthanasia, the complex role of the physician with physician-assisted suicide (PAS) under the argument that it is not an issue of passive or active. Nor right or wrong. Euthanasia is defined as the act or practice of killing or allowing someone to die on grounds of mercy (Morally Disputed Issues: A Reader, 341). In its complexion euthanasia is not merely a dead or alive decision as it truly is at its core goal. There is passive euthanasia which isRead MoreEssay on The Right To Die1135 Words   |  5 Pagesfrom medicine. The demands for assisted suicide and euthanasia are increasing (Kass 17). These issues raise many questions, legal and ethical. Although neither assisted suicide and euthanasia are legal, many people believe they should be. A great number of those people may never be faced with the decision, but knowing the option would be there is a comfort (Jaret 46). For those who will encounter the situation of loved ones on medication, being treated by physicians, sometimes relying on technicalRead MoreWhy Physician Assisted Suicide ( Pas ) Should Be Considered Morally Okay949 Words   |  4 PagesWhy Physician Assisted Suicide (PAS) Should be Considered Morally Okay Physician assisted suicide (PAS), a widely controversial topic, has two apparent sides. Those who oppose the morality of PAS, and see deep rooted problems, and those who see PAS as beneficial and support the morality. With this issue gaining publicity, it is important to explore and examine exactly why allowing PAS would ultimately be beneficial to us all. California recently passed a bill allowing PAS, and the effects of thisRead MoreFree Doctor Assisted Suicide Within Canada1136 Words   |  5 PagesIn late February 2016, a recent debate among Canadian politicians arose on whether mature minors have the right to access doctor-assisted suicide within Canada. In Canadian Paediatric Society1 article, it explains how the government has a three-year deadline in order to create new legislation. However, the the Canadian Paediatric Society (CPS) believes that this three-year deadline Is not enough time to â€Å"gather adequate and appropriate information† on whether this practice should be allowed to beRead MoreThe Ethical Issues Of Physician Assisted Suicide1586 Words   |  7 PagesPhysician Assisted Suicide Physician Assisted Suicide Is it Right or Wrong? The ethical issues of physician-assisted suicide are both emotional and controversial, as it ranks right up there with abortion. Some argue physician assisted suicide is ethically permissible for a dying person who has choosing to escape the unbearable suffering at the end of life. Furthermore, it is the physician’s duty to alleviate the patients suffering, which at times justifies providing aid-in -dying. These arguments

Internal Controls Free Essays

string(47) " to the directors to not devalue the property\." Risks surrounding the identified accounts The Audit of TON Ltd has highlighted number of risks. The risks highlighted In the audit are discussed throughout the report. Below is a table of the risks and tests to carry out, based on the five accounts highlighted as being of risk. We will write a custom essay sample on Internal Controls or any similar topic only for you Order Now The common assertion that is common to the five accounts is valuation and allocation. Account Assessment of Risk Substantive audit procedure Accounts Receivable Account Receivable has Increased while sales has decreased. Days In receivables ratio has also Increased considerably. This highlights a high risk of overstatement of the assets. Subsequent assessment of sales receipts, aged receivable trial balance, and follow up on amounts that are overdue. Inquiry with key persons as to how and when overdue balances are classified as bad debts. Current Investments The decrease In current Investments needs Investigating, as well as why It has been Impaired and has the Impairment correctly been done. Review the share certificates, to vary they are held, and how many are held. Review the share prices used in the balance to the ASS listed prices. Property Assets Due to the property market being in decline, why hasn’t the property in the financial reports not also decreased considerably? There could be an overstatement of property assets. Inquiry on why the directors valued the property the way they did and reasoning for It. External valuation by an expert. Intangible Assets No movement in intangible ass ets is unusual, particularly considering technology does not have an indefinite life. Overstatement of assets could be in use. Inquiry on why the directors valued the asset they way they did and reasoning for It. External valuation by an expert. Deferred Developmental Expenditure Even though analytical procedures can only be used, deferred development expenditure requires Investigation, due to the more than significant increase. Added to that the information that a competitor has successfully developed and patented a similar device the future economic benefits from the deferred development expenditure is in question. Is there / could there be an overstatement? Assessment of accounting procedures used to create the deferred development expenditure balance. Inquiry to directors, and experts about the obsolescence of the company’s laser development. Expert analysis of the technology. After all analytical procedures have been used to evaluate any risks to the financial reports of TON Ltd a number of risks have been highlighted in other accounts. Although It Is highly unlikely for a business to genuinely manipulate expenses to A) is certainly a major concern for TON Ltd. The operating expenses has also doubled in percentage of total sales (Appendix C). The decrease in inventories whilst also having an increase in accounts receivable is very unusual, mainly due Tao decrease in sales revenue. This highlights that accounts are not being written off to (increase he company’s assets), falsified sales (increase the company’s assets), or even theft of inventory. Business Risk The business risk for TON Ltd has increased from previous years. The primary business risk of concern is the loan agreement placed on the money borrowed to fund research projects. As the agreement with the bank states, that if the company’s debt to equity ratio increases to over 1. 2:1. 0 the bank is allowed to demand immediate repayment. The analytical procedure has shown that the debt to equity ratio has increased from 1. 02:1. 0, to 1. 11:1. 0 (Appendix B). This is of great concern to he going concern of the business, and points out that the entities is highly leveraged and may be incapable to meet its debt obligations. Other factors concerning going concern are the other profitability ratios (Appendix B). This risk of going concern can create considerable pressure for the manipulation, falsification or modification of financial records in order to meet the agreement in place. The decline of the property market is also another increased business risk, as one on TON Lad’s major activities is investing in the property market. The decrease in the property market ultimately decreases the value of assets in TON Ltd and such presents the risk of overstatement of the value, or understatement of the impairment of the property. This influences the current liquidity ratios, and may be the reason for an increased ratio (Appendix B), when there should be a decline as indicators have presented. This is mainly apparent in the director’s valuation of investment properties. (Note 8 of the financial reports). One property has not decreased from the previous year, and one was purchased in the current year. This could be an indication of a fraudulent misstatement. Competitors are another business risk for TON Ltd. One competitor of TON Ltd have developed and patented a device similar to the one in which TON Ltd spent a considerable amount on. This highlights a risk of obsolescence of inventory for the company and an overstatement of assets as the expenditure hasn’t been written off. The reporting of this expense into other non-current assets account has lead to an increase of 1900 percent in the trend statement (Appendix A), and an increase in the percentage of total assets by almost 13% (Appendix C). As with the property, the treatment of expenditure affects the current liquidity ratio, making impasse liquidity look better than it actually is (Appendix B). If the amount was written off, due to it not providing any future economic benefit to the company then it would decrease the assets of the business, and increase the tax liability of the company. The factors highlighted above would have placed pressure on the directors of the company. Considering the directors value certain financial report balances, these balances have a risk of being fraudulently misstated. These accounts are Investments (non-current), Property Plant and Equipment, and Intangible Assets (non- current). As discussed previously, the decline in the property market would indicate a decline to the value of the property held by TON Ltd. However, TON Ltd has not The pressures that might been placed on the directors, may have lead to the directors to not devalue the property. You read "Internal Controls" in category "Papers" This can also be said for the intangible assets account which contains technologies that’s valued by the directors. These technologies have not been impaired which is not normal, considering technology is regularly improving and therefore obsolete in a shorter period than other intangibles. Plant and Equipment also needs be looked at. Although there is no indication of misstatement in this account, in fact it has decreased in the trend and common size statements (Appendix A and C) should be looked into. Appendix A Trend Statement 2013 2012 2011 sales 100% Cost of goods sold 68% 85% 100% Gross profit% 109% 100% other Revenue 100% operating 154% 100% Finance costs 150% 128% 100% profit before Tax 103% 100% Tax Expense 103% 100% Net profit 103% 100% 9000 $’000 $’000 cash 139% 100% Trade and other receivables 131% 111% 100% Investments 110% 100% Inventories 110% 107% 100% other% 92% 100% Total current Assets 110% 108% 100% Non Current Assets Investments 150% 145% 100% Property, plant equipment 84% 92% 100% Intangibles 200% 200% 100% otherness% 100% 100% Total Non-current Assets 158% 130% 100% Total Assets 140% 122% 100% Current Liabilities Trade and other payable 104% 118% 100% provosts 59% 100% Total current Liabilities 101% 116% 100% Non Current Liabilities sank Loans 188% 125% 100% provosts 116% 114% 100% Total Non-current Liabilities 179% 124% 100% Total Liabilities 144% 120% 100% Net Assets 135% 123% 100% Equity Share capital 100% 100% 100% Reserve 107% 100% 100% Retained Earnings 190% 163% 100% Total Equity% 123% 100% Appendix B Activity Ratios Receivables Turnover 4. 55 6. 32 Days in Receivables 80 58 Inventory Turnover 2. 19 2. 85 Days in Inventory 166. 53 127. 89 Profitability Ratios Gross profit 0. 32 0. 30 0. 25 Net profit 0. 07 0. 14 0. 13 Return on Total Assets 0. 03 0. 09 0. 11 Return on Shareholders’ Equity 0. 07 0. 19 Solvency Ratios 0. 22 Times Interest Earned 0. 63 1. 76 Liquidity Ratios current Ratio 1. 80 1. 54 1. 66 Quick Asset Ratio 0. 90 0. 79 0. 83 Appendix C Common Size Statement $’000 $’000 $’000 sales Revenue 100% 100% 100% 2. 17 Cost of goods sold 68% 70% 75% Gross profit% 25% other Revenue 7% 7% operating Finance cost 11% 8% 6% profit Before Tax Tax Expense 6% 5% Net profit $’000 $’000 Current Assets cash 0. 15% 0. 25% 0. 22% Trade and other receivables 11. 15% 10. 79% Investments 3. 36% 5. 91% 6. 56% Inventories 14. 80% 16. 45% 18. 75% other. 22% 0. 31% 0. 41% Total current Assets 29. 68% 33. 70% 37. 81% Investments 33. 59% 37. 26% 31. 25% Property, plant equipment 14. 33% 17. 99% Intangibles 8. 96% 10. 28% 6. 25% 23. 75% Total Non-current Assets 70. 32% 66. 30% 62. 19% Total Assets 100% 100% 100% Trade and other payable 29. 99% 40. 2% 41. 68% provosts 1. 28% 2. 55% 3. 13% Total current Liabilities 31. 6% 43. 27% 44. 81% sank Loans 63. 80% 50. 91% 49. 04% provosts 4. 93% 5. 82% 6. 15% Total Non-Current Liabilities 68. 74% Total Liabilities 100% 100% 100% Net Assets 56. 73% 55. 19% Share capital 23. 65% 25. 94% 31. 88% Reserve 25. 30% 25. 94% 31. 88% Retained Earnings 51. 05% 48. 11% 36. 24% Total Equity% 100% 100% Question 2 – Internal Controls The client of ACT Ltd has stated they have established improvements to their systems surrounding their internal controls. From the information that has been provided by the audit manager containing the new internal controls implemented at ACT Ltd, the allowing table contains a list of the four internal controls that are potentially effective, the risk each one could mitigate, and the appropriate tests of each of the identified controls. Strengths Effective Control Risk Addressed Test of Control l. Documentation which allows the follow up of partially filled orders by the dispatch department manager. (Preventative control. ) l. Deals with the custody that happens in the sales process, dealing with shipping/delivery in particular. The control helps to prevent the overstatement of sales by accounting for partially filled orders and not listing them as complete orders. It also helps to prevent the understatement of inventory by keeping a correct record of what has actually been dispatched. This deals with the occurrence and completeness assertions Examination of the reconciliation of shipments to invoices Monitor the checking of shipments, or inspect selected shipments, including partially filled shipments Inspection of documentation relating to shipments, and partially filled shipments IV. Computing and updating the customer volume ratings that are used to apply discounts. Provides a segregation of duties by having the ratings calculated by one person, and authorized by another individual. It encourages the right recording of sales, and discounts applied. It allows discounts to be applied, with accordance to the company’s policy. This deals with the accuracy assertion. Select a sample of invoices (with discounts applied to them), and check the evidence that the discount applied can be traced back to the approved list. Check against previous sales totals of the customer VIII. Reviewing of the trade receivables analysis to detect and highlight any accounts that are past 90 days. Allows the financial manager to follow up with the trade receivables clerk, and receive reasoning for the outstanding balances. Detective control) VIII. Deals with accounts receivable and mainly outstanding accounts. The control is in place to allow the detection of any abnormal balances, and bad debts. It encourages the chasing up of debtors before 90 days, the correct assessment of bad debts expense, It also helps to detect any customers that are of concern in these areas. The assertion here is classification. Assessment of outstanding accounts, and make inquiries with key staff about the outstanding amounts, and the chance of payment. Examine against company, and accounting, policy on bad and doubtful debts. X. Chasing up outstanding receivables. Also makes sure that customers do not go over credit limits by putting a hold on / delaying of shipments until a payment is received f rom the customer. (Preventative control) ‘X. Deals with accounts receivable, bad debts, and sales/ inventory. The control allows for a plan that’s been in placed to follow up on any outstanding debts, and or detect bad and doubtful debts. The control is in placed to ensure sales/inventory are not completed and thus shipped to customers who have outstanding accounts that the financial manager is uncomfortable with. It encourages correct credit procedures, chasing up outstanding accounts, and the correct valuation of accounts receivable. An assessment of outstanding accounts, and inquires with key staff about the outstanding amounts, and the chance of payment. Evaluate against company, and accounting, policy on bad and doubtful debts. Review the credit approval process, against customers with outstanding debt. Check against company policy The above table highlighted the potentially effective controls that ACT Ltd has set in place. However though not all of the controls in placed were effective that the Audit Manager’s extract has identified, five out of the nine controls that ACT Ltd have in place had some weaknesses. The following section of this report will highlight the five sales and receivables internal controls, and the weaknesses inherent in each one. Weaknesses The first weakness to be highlighted is the weakness of control two, this weaknesses completeness and occurrence. The lack of separation of duties in this control, allows an employee to misappropriate assets. The employee can cover up any misappropriation as they are involved in both the shipping of goods and the good turned whilst without any appropriate supervising or authorizing. Another weakness in this control is that the trade receivables clerk is the one individual in charge of all credit notes. Again, by the lack of segregation of duties, allows the employee to cover up falsified actions by having control of both transactions. The weaknesses in control three are related to fraudulent activities, as with errors in the financial report, concerning unintentional mistakes. The IT system is fairly new and is looked after by the sales director and not an IT expert. This weakness can raise the risk of errors in the IT system. The prices of stock are gathered from the selling price master file, and as there is no password protection necessary for access to databases, the selling price master files, and every other file are all subject to inappropriate changes. This allows for any fraudulent activities and as well, honest mistakes dealing with the changing of database files. The most evident weakness in this control is the simple screen check performed by the trade receivables clerk to verify the accuracy of the invoices. A high risk of misstatement can arise, whether intentionally or unintentionally. Some simple controls of passwords, authorization of hangers, authorization and approval of invoices would help to reduce the weaknesses, and thus the risk. Control five has a few weaknesses that allow the risk of fraudulent activities, and segregation of duties. This control entitles the trade receivables clerk, who also creates invoices, to post them the general Journal. As there is not segregation of duties, this can allow the clerk to cover up any fraudulent activities they may be par taking in. Add to this weakness, not only can fraudulent activities be covered up, but unintentional errors may not be highlighted before the sales invoices are posted to the general ledger. Segregation of these duties, posting to the ledger, and/or receiving approval and authorization of the sales invoices and general ledger, can minimize the risk surrounding the weaknesses of control. As stated above, segregation of duties is visibly a weakness in the sales and receivables of ACT Ltd. This weakness also exists in control 6. The trade receivables clerk, who computes all the data for the invoices, is also the same person who accepts the receipts from debtors, compute the payments, prepares the bank deposit slip, and reconciles the trade receivables ledger to the debtors control account in this control. This is plainly raising the risk that the clerk could possibly partake and conceal any fraud during their normal course of duties. Sufficient segregation of duties is very vital to reducing this risk, and therefore reduces the weaknesses highlighted in this control. Control seven’s main weakness deals around the controls in the IT system and the controls around the databases. Control seven includes the computer generating an aged analysis at the end of the month, based upon all invoices completed. However with insufficient controls as highlighted in control three and our, the information in the report is likely to have errors. The fact that anyone can easily access the database means that the invoices computed can be fraudulently created, deleted or modified. Therefore occurrence and accuracy assertions can plainly be found to be inaccurate. Control seven can only be strengthened if the controls in place, the likely hood of misstatement in this control is only going to carry on. Assessment of Internal Controls As highlighted in the report the new internal controls that are in placed at ACT Ltd have both strengths and weaknesses. As such the reliance on these internal controls fifers in different areas. The strengths outlined above are obviously of less concern then the weaknesses outlined. The controls recognized as effective require more tests of control rather than substantive testing, as they can be relied upon more than the controls that have been recognized with weaknesses. As for the controls with weaknesses, they are require to have more substantive testing as the controls cannot be relied upon as much. The strengths highlighted surround delivery and shipping (control 1), the accuracy of discounts applied (control 4), aged trade receivables, allow up of aged trade receivables, and the accuracy of bad and doubtful debt expense (controls 8 and 9). The assertions attributed to these areas can therefore be relied upon more than the other controls. The tests of controls outlined above should be undertaken on these controls identified to ensure that the controls exist and can be relied upon. The controls around these areas can be class as less than high. The weaknesses highlighted concern largely the segregation of duties, and controls around the IT system. These two weaknesses are common across all the weaknesses identified. As such, these controls cannot be relied upon, at least until the management of ACT Ltd correct the weaknesses identified. Therefore the risk assessment of these areas can be classed as high, and thus require no test of controls, and a greater emphasis on substantive testing. References: Gay, G. E. , Sentiments, R. (2012). Auditing and assurance services in Australia (5th deed. ). Roseville: McGraw Hill. ACACIA. (2014 or 2013). Auditing and assurance handbook. Brisbane: John Wiley Sons Australia. Accounts Receivable Account Receivable has increased while sales has decreased. Days in receivables ratio has also increased considerably. This highlights a high risk Current Investments The decrease in current investments needs investigating, as well as why it has been impaired and has the impairment correctly been done. Reasoning for it. External valuation by an expert. For it. Used, deferred development expenditure requires investigation, due to the more obsolescence of the company’s laser development. How to cite Internal Controls, Papers

Oil Spill in the Gulf of Mexico-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Problem with the oil spill in the Gulf of Mexico. What are the Ethical Issues involved? Answer: Introduction The environment of the global business in the 21st century is very complex. Ethical issues are found in all kinds of business companies irrespective their sizes. The business organisation develops ethics codes of conducts so that the employees of the organisation will follow them and act accordingly. The most important complex ethical issues faced by the business organisations are decision making, compliance governance and the diverse cultures. Ethical dilemmas Ethical dilemmas the identification of the ethical based course of action are the important concern of the business organisations to prepare a framework for the ethical decision making. The recognition of the ethical issue, getting the facts, evaluation of the alternative course of action is the most important activities of the business organisations before making a decision test its reliability. The focus of the ethical decision making follows a process that will protect the employees of the organisation and will ensure that the entire operations of the organisation are conducted in a fair just manner( Parker Evans, 2014). The ethical decision making also ensures that the values beliefs of the individual employees of the organisation are protected. Discrimination Discrimination in the male dominated environment of the organisation is ordinarily found. A new female employee faces difficulty and sometimes complains against the inappropriate behaviour of the male employees. In this context, the management of the business organisation plans to organise training on sensitivity. Sometimes the management plans to move the female employee to a different location so that she will not be treated differently. In fact treating the female employee of the organisation differently is treated as the discrimination based on unethical conduct. Utilitarian ethics always does good for the employees of the organisation and limits the harm of the employees. The moral rights of the employees of the organisation are respected and protected by the correct approach of the ethical standard. In the process of the decision making, the just approach of the decision maker creates equality among all the employees. The ethical decision making focuses on promoting employees of the organisation(Vitez, 2017). The ethical decision making promotes the organisation as a whole. The decision-making process of the organisation fails when the individual profit is considered. The lack of ethical decision making enhances individual benefits and these lead to the lawful liabilities for the organisation. The problem with the oil spill in the Gulf of Mexico. What are/were the ethical issues involved? The problem with the oil spill in the Gulf of Mexico is considered as one of the most important ethical dilemmas that have been faced by the petroleum industry in the current time. The oil spill happened in the year 2010 and it continued for three months(Rubia, 2010). The oil spill occurred due to the release of the gas followed by the explosion that caused eleven lives seventeen injuries. This caused a fearful impact on the environment and polluted the land seas. Ethical issues related to the oil spill The ethical issues related to the incident are related to the negligence of the management to take care of the safety issues in the Gulf coast and avoiding the warnings the problems raised by various reports. The reports also focus that the oil spill is due to the decline in the performance quality( Malik, 2010). The pleas of the employees related to the potential risks were neglected by the management of the organisation and the data on the risks were considered as the fake data. The entire situation reveals that there were safety issues and the ethical dilemmas are related to the huge failure of the maintaining the integrity of the system that was required to be maintained in the workplace of the organisation(ABERNETHY, 2010). Failures of BP The series of accidents brought a decline in the reputations of the company. The effects of the accidents on the environment the human rights have been proved unethical. In 2005, the accident in Texas City caused the death of the fifteen workers and 180 injuries. The investigation on the accident indicates that the cost cutting approach high production caused a decline in the safety regulations of the refinery. The company failed to clean the pipeline as per the law. The poor ethical decisions failure of the management by the executives of BP caused to pay a huge fine. The disaster could have been avoided by controlling offshore drilling. The company was required to prepare for the product disaster so that it would get the permission for the offshore operation. The company crafted poor plans and the plans were nonspecific and the plans were also based on the false information. Disaster in the Deepwater Horizon The faults in the internal external regulations and the failure of the philosophy of management to reduce to cost and taking risk brought the explosion in the Deepwater Horizon and that caused gas leak subsequently. The explosion on 20thof April, 2010 at BPs Deepwater Horizon oil rig, Gulf of Mexico caused the death of eleven workers. This created a huge oil spill five thousand below the surface and it had continued for eighty-seven days(Barron, 2012). It was the worst marine spill that spread around six hundred miles of the coastline. This caused the death of 1000s birds, fish marine animals. This invaded wetlands marshes. The estimation made on the loss indicated that around fifty-three thousand barrels of oil were leaked per day. Failure of Halliburton ,Transocean and MMS The responsibility of oil leak was also owned by Transocean that was given the charge of Deepwater Horizon(Colwell, 2014). Halliburton was given the responsibility of cementing the procedure. The failure of these two companies to perform their tasks was also one of the reasons for the oil spill. The attempts by the engineers for capping the leaks became successful on fifteenth of July and on September 19ththe well was sealed officially. With the joint efforts of BP, the Coast Guard, MMS the volunteers groups the entire containment cleanup were made. In Louisiana, Alabama, Mississippi Florida command posts of the incidents were created in order to oversee the containment of the offshore the response of the onshore. There were installations of the marine protection booms(Susskind, 2015). In order to stop the spread of the oil, ships aircraft were used. The company also trained people to help in the cleanup area and the programme was named as Vessels of Opportunity programme. Unethical management directives of BP The damage caused for the unethical management directive impacted on the organisation. The organisation wanted to control the information about the effects. The company issued press releases so that it can motivate people(Kroh Conathon, 2012).The company depicted that it supports to Transocean after drilling rig fire. The company through its press release wanted to prove that Transocean is responsible for the oil spill and now BP will help it to work for consolidating the situation. In other press releases, the company informed about the progress of the cleanup movement the grants of twenty-five million dollars to the coastal states(Safina, 2011). The company also made an unethical work by forcing the workers volunteers to sign the confidential clauses. Theories on the corporate responsibilities of Thomas Donaldson focus on three conditions that govern the fundamental international rights. These conditions are: The right that protects subject of extreme significance This should be subject to importance The burden of it is affordable economically. The ownership of the property right, right to enjoy use the natural resources the right to survival are the fundamental international rights that are violated by the oil spill at Deepwater Horizon. The spill brought huge loss to the marine life and caused eight thousand birds death and deform of the seafood. The fishing industry suffered a lot due to the collapse of commercial recreational fishing in the Gulf of Mexico. The tourism industry, restaurant owners were affected by the explosion(Juhasz, 2011). The duties of the states, individuals the multinational companies are to avoid depriving, protect from depriving assist the deprived.The duty of the corporations is to help the deprived. All the companies remain failed to protect from the deprivation. BP could do nothing to help the tourism sector and the fishing industry that faced huge loss due to the oil spill(Petrolia, 2015). The attempt of BP to aid the deprived was too late. BP and other related companies took many wrong decisions that violated the ethical responsibilities of the company. Conclusion The devastating explosion at Deepwater Horizon occurred due to the missteps taken by BP, Transocean, Halliburton the MMS. The companies neglected their responsibilities acted in an unethical way. The decision of the management of the company was poor and unethical. There was a need of reformation of the relationship between the oil industry the officials of the government. The conflict of interest within the organisation of MMS needed to be eliminated. The implementation of the new rules is required to be made in order to avoid such a disaster in the future days. The individual companies require following the regulations of safety risk-management so that it will prevent the society to face any harm in future. Bibliography Malik, S. (2010, 06 29). Ethical questions surrounding the BP Oil Spill | Practical Ethics. Retrieved from blog.practicalethics.ox.ac.uk/2010/06/ethical-questions-surrounding-the-bp-oil-spill/ Parker, C., Evans, A. (2014). Inside Lawyers' Ethics - Page 347 - Google Books Result. Retrieved from Christine Parker, Adrian Evans: https://books.google.co.in/books?isbn=110764173X ABERNETHY, B. (2010, 07 09). Gulf Oil Spill Ethics | July 9, 2010 | Religion Ethics NewsWeekly | PBS. Retrieved from www.pbs.org/wnet/religionandethics/2010/07/09/july-9...gulf-oil-spill-ethics/6634/ Barron, M. G. (2012). Ecological Impacts of the Deepwater Horizon Oil Spill. Retrieved from journals.sagepub.com/doi/abs/10.1177/0192623311428474 Colwell, R. R. (2014). Understanding the effetcs of the deep water Horizon oil spill. Retrieved from https://academic.oup.com/.../article/.../Understanding-the-Effects-of-the-Deepwater-Hori... Juhasz, A. (2011). Black Tide: The Devastating Impact of the Gulf Oil Spill. New Jersey: John Wiley Sons. Kroh, K., Conathon, M. (2012, 04 19). The Lasting Impact of Deepwater Horizon.Center for American Progress. Retrieved from https://www.americanprogress.org/issues/green/news/2012/04/19/11409/the-lasting-impact-of-deepwater-horizon/gt;. Petrolia, D. R. (2015). What Have We Learned from the Deepwater Horizon Disaster? An .. Retrieved from cbe.miis.edu/cgi/viewcontent.cgi?article=1002context=joce Rubia, S. (2010, 11 11). The Deepwater Horizon Spill: An Ethical Nightmare | Business . Retrieved from https://bizgovsoc4.wordpress.com/2012/11/11/the-deepwater-horizon-spill-an-ethical-nightmare/ Safina, C. (2011, 04 19). The 2010 Gulf of Mexico Oil Well Blowout: A Little Hindsight - PLOS. Retrieved from journals.plos.org/plosbiology/article?id=10.1371/journal.pbio.1001049 Susskind, A. M. (2015, 09 1). How the Deepwater Horizon Oil Spill Damaged the Environment. Retrieved from scholarship.sha.cornell.edu/cgi/viewcontent.cgi?article=1209context=chrpubs Vitez, O. (2017). Decision Making in Business Ethics. Retrieved from https://smallbusiness.chron.com/decision-making-business-ethics-446.html

Business Plan for First Choice Car Rent

A woman torn Professor Ramos Blog

Woman Hollering/ A woman torn Cleofilas was battling two major issues. The pressure from opposition regarding stigmas about woman in her culture and the battle between her and her husband. Cleofilas is the only girl among six brothers, her father’s only daughter. She loves her telenovelas. She romanticizes love and idealizes her future husband. Her dad gives her away after a quick engagement to Juan Pedro. Shortly after, she is shocked to learn that he is abusive. Juan Pedro starts hitting her. Cleofilas is a passionate woman. She is full of emotion and dreams. From a young age she has known she has to live up to a certain image. This story is of a woman torn. Torn between having to live up to a stereotype and having to leave her husband. Torn between knowing what Mexican culture expects of women and learning the harsh realities of her circumstances. Even though she was expected to Cleofilas still wanted to get married. She was mesmerized by the ideal of love that soured. Loving so strongly that it was them or no one. She watched the telenovelas and loved watching Lucia in her dramatic love scenes. â€Å"Somehow one ought to live one’s life like that, don’t you think?† (Cisneros 45) Cleofilas said after watching Lucia sing the song â€Å"You or no one† in her favorite telenovela. What little girl doesn’t dream of her Prince Charming and her Wedding day and her Happily ever after? This part of the expectation she could handle. However certain parts of these expectations are impossible to live up to. For example, Cleofilas is from Mexico, over there, women are supposed to strive to be perfect like the virgin Mary. They could turn into La Llorona who drowned her children, or La Malinche who betrayed her country for love. These are the stereotypes woman have, only three bad options. Not only that but when woman from Mexico get married, they are married that’s it. They must deal with it. They must stay in the marriage no matter what. Even if there is infidelity or even violence. This is impossible to achieve therefore it becomes something she battles with. Marianismo is an aspect of the female gender role in the machismo of Hispanic American Folk Culture. It is the veneration for feminine virtues like purity and moral strength. This term derives from the catholic belief in Mary, mother of Jesus as both a virgin and a mother. She became a subject of veneration and admiration. From this is derived the idea that an ideal woman should be spiritually immaculate and eternally self-giving. (Wikipedia) This is an Ideal of Mexican/Latina culture, something engrained in woman from a young age. Marianismo is heavily engrained in the culture and yet another reason why feminism is needed. Marianismo can do a lot of damage to girls and woman. â€Å"We grow up afraid to get into trouble, even if it’s for a good cause. We grow up afraid period and allow boys and men to take the lead in nearly everything.† ( hiplatina.com/marianismo) There is nothing wrong with this, only with the notion that prevents girls from knowing they can be and do other things as well. (hiplatina.com/marianismo). This article describes the role of marianismo and how it is ultimately damaging to woman. Subtly letting them know they only have one role in life. Even from a young age she would retreat to the telenovelas. She loved watching those strong women in the spotlight. But now she couldn’t have her telenovelas, they didn’t have a tv. So, she read her love story, her book was the closest thing she had. Though now and again when her husband was away, she managed to watch a few episodes that were on at Soledad’s house. At least she has these few escapes, she needs them in order to deal with her other battle. Meanwhile, she found herself literally living between loneliness and pain. Her house was between the homes of two older woman named Soledad and Delores, whose names literally mean loneliness and pain. Both these ladies had lost loved ones and were still living with faded memories of the past. This situation wasn’t only literal, it was true in every sense of the word and made the battles that much harder. She was stuck here. Fighting these battles alone. Lonely and stuck she then learned her husband hit her. â€Å"The first time it happened she was so surprised she didn’t cry out or try to defend herself†, (Cisneros 47) Cleofilas explains after he hit her for the first time. She was shocked. She stood motionless and did nothing but reach to the heat on her mouth and stare at the blood on her hand. Sometimes in the morning before he opens his eyes, she thinks how this is the man she has waited her whole life for. She makes excuses for him; she tells herself he is a good man and reminds herself why she loves him. He weeps like a child, tears of repentance and shame after each time he strikes her. At first only with his hand then later throwing a book at her. She thinks up excuses to tell the doctor about why she has all those black and blue marks everywhere. She has to psych herself up to ask her husband to take her to her doctor appointment. She doesn’t complain about the abuse, it’s almost like she just goes along with it, accepting the way it is. Its as if she’s automatically complying with role of the stereotype. People do not understand how difficult it is to escape. No one on the outside knows what is happening because the abuser has the victim trapped and alone. (www.thehotline.org) Says Francesca in her story on her own abuse on the National Domestic Violence Hotline Website. Cleofilas had the same problem. She wasn’t allowed to drive. â€Å"Because the towns here are built so that you have to depend on husbands. Or you stay home.† (Cisneros 51) She was describing her situation. Even if she wanted to leave there was no place to go. She can’t go back though, not to those never-ending chores and six good for nothing brothers. Even though her father did say he would never abandon her. What would the neighbors say? All that gossip. â€Å"Where’s your husband?†, (Cisneros 50) those women would ask in the snobby busybody way woman do. The fear of people knowing she failed was always in the back of her mind. In the doctor’s office they noticed her bruises and her tears and helped her. She was afraid of him, even that day, afraid she might get caught trying to leave. She always remembered her father would never abandon her and she is his only daughter. She knew this was her chance, that she had to go. A ride to the bus station was arranged. She can go back home now. In these moments the weight of her battles is gone. Help is all she needed. A pickup truck pulled up to pick her up, it was her ride. Felice was her name; she was so independent. She didn’t even have a husband. The pickup was hers. She picked it out and was paying for it on her own. Her language was foul too. â€Å"what kind of talk was that coming from a woman.† (Cisneros 55) Cleofilas was amazed, this woman was independent. She was not weighed down by Marianismo, she was free to be herself. As they drove over the bridge, she knew she was free. Cisneros, Sandra/ Woman Hollering Creek/ New York/ Vintage/ 1991 Blossom, Priscilla. â€Å"We need to talk about marianismo†. Hiplatina.com. N.p. 13 March 2018. Web hiplatina.com/marianismo/ 07 July 2019. Francesca. Francesca’s story. â€Å"The national domestic violence hotline†. National domestic violence hotline. 30 Sept 2013. Web. www.thehotline.org 07 July 2019 Wikipedia contributors. â€Å"Marianismo†. Wikipedia, the free encyclopedia. Wikimedia Foundation. 14 June 2019, en.Wikipedia.org/w/index.php?tittle=marianismooldid=901848126

Access to Healthcare Research Proposal Example | Topics and Well Written Essays - 2500 words

Access to Healthcare - Research Proposal Example When mention is made of access to healthcare, the norm has been to generalise the term to mean the reception of health services (Hendriks, 2007). The researcher sees this as a major problem that gives rise to the existing problem whereby none of the existing healthcare reforms seem to be solving the problem of access to health care for citizens. This is because there has not been any conscious effort aimed at finding the different variables that make up the components of access to healthcare to the ordinary American. In the opinion of Susser (2013), a refusal to distinguish between variables such as quality, affordability, coverage, and comprehensiveness remains a major limitation in the healthcare system. This position is shared by the researcher because healthcare reforms that have been used over the years only seem to tackle one of these variables at a time, thereby never solving the issue of access to healthcare in a holistic manner. Using the Patient Protection an Affordable Care Act (PPACA) passed in 2011 as an example, it would be noted that this reform focuses on coverage options (Access to Healthcare, 2014). Because of this, emphasise has been placed on increasing the number of insured American and reducing the number of insured Americans. But as this approach to access is taken from the perspective of coverage and affordability, the issues of quality and availability continues to exist. For example, under the PPACA, the problem of access to affordable care will be exacerbated by limited community based resources that provide preventive services, primary care access and ongoing care for patients with chronic conditions. As the number of insured citizens also increase, no one really seem to be thinking about how to make health facilities that are equipped with the right infrastructure and personnel to them. In the long run, access to healthcare services in the U.S. becomes regarded as unreliable and prohibit s people from

JPMorgan Chase Essay Example | Topics and Well Written Essays - 1250 words - 5

JPMorgan Chase - Essay Example The Commission enforces its authority also by bringing â€Å"civil enforcement actions† against those who violate the securities laws (SEC, n.d.). On the other hand, the SEC as an overseer, watches over â€Å"the key participants in the securities world,† which include â€Å"securities exchanges, securities brokers and dealers, investment advisors, and mutual funds† and heads in advancing â€Å"the disclosure of important market-related information, maintaining fair dealing, and protecting against fraud† (SEC, n.d.). The SEC also persistently works with the participants of the major market as well as investors in the securities markets to take note of their concerns and experiences (SEC, n.d.). The primary responsibilities of the Commission include: interpreting and enforcing â€Å"federal securities laws†; issuing â€Å"new rules and amending existing rules†; overseeing the examination of â€Å"securities firms, brokers, investment advisers , and ratings agencies†; overseeing â€Å"private regulatory organizations in the securities, accounting, and auditing fields†; and coordinating â€Å"U.S. securities regulation with federal, state, and foreign authorities† (SEC, n.d.). The Commodity Futures Trading Commission (CFTC) on the other hand, is mandated â€Å"to regulate commodity futures and option markets in the United States† (US CFTC, n.d.). ... 2. Determine the elements of a valid contract, and discuss how consumers and banks each have a duty of good faith and fair dealing in the banking relationship. The elements of a valid contract are â€Å"parties competent to contract, a proper or lawful subject matter, consideration, mutuality of agreement or assent, and mutuality of obligation† (Henke v. U.S. Dept. of Commerce, 83 F.3d 1445 (D.C. Cir. 1996); Foundation Telecommunications, Inc. v. Moe Studio, Inc., 341 Ark. 231, 16 S.W.3d 531 (2000); Mallory v. City of Detroit, 181 Mich. App. 121, 449 N.W.2d 115 (1989); Rhode Island Five v. Medical Associates of Bristol County, Inc., 668 A.2d 1250 (R.I. 1996). It may also be â€Å"offer, acceptance, and consideration† (Gatlin v. Methodist Medical Center, Inc., 772 So. 2d 1023 (Miss. 2000); Sauner v. Public Service Authority of South Carolina, 354 S.C. 397, 581 S.E.2d 161 (2003); Shaw v. Smith, 964 P.2d 428 (Wyo. 1998). In every contract, there is always â€Å"an implied covenant of good faith and fair dealing† (Lloyd Noland Foundation, Inc. v. City of Fairfield Healthcare Authority, 837 So. 2d 253 (Ala. 2002); Wells Fargo Bank v. Arizona Laborers, Teamsters and Cement Masons Local No. 395 Pension Trust Fund, 201 Ariz. 474, 38 P.3d 12 (2002), as corrected, (Apr. 9, 2002)), where â€Å"neither party shall do anything† which would destroy or injure â€Å"the right of the other party to receive the fruits of the contract† (Diagnostic Laboratory, Inc. v. PBL Consultants, 136 Ariz. 415, 666 P.2d 515 (Ct. App. Div. 2 1983); Okun v. Morton, 203 Cal. App. 3d 805, 250 Cal. Rptr. 220 (2d Dist. 1988); Dunfee v. Baskin-Robbins, Inc., 221 Mont. 447, 720 P.2d 1148 (1986); Spanish Oaks, Inc. v.

STRATEGIES USED BY THE POLICE TO DEAL WITH ILLEGAL IMMIGRATION IN Research Paper

STRATEGIES USED BY THE POLICE TO DEAL WITH ILLEGAL IMMIGRATION IN BETHLEHEM, FREE STATE - Research Paper Example 72). The sample size is chosen as 20 police personnel from the Namibian Police and the Ethiopian Police departments. The sample size is chosen such because this is adequately representative of the entire population (Moore and McCabe, 2005, p. 136). A purposive sampling process is used for choosing the sample size which is a non-probability sampling process. This sampling process focuses on identifying the sample group which has the characteristics most relevant to the research (Creswell, 1994, p. 52). The collected data for the semi structured interviews are analysed to suitably interpret them. The collected data are interpreted through the use of reasoning as well as comparative techniques of data analysis. Also, comprehending the responses and synthesising the responses with the research objectives is done for proper data analysis. The ethical considerations made in the research are in accordance to the policy of research ethics as defined by UNISA. The principles of human dignity, social justice, equality and morality are adequately considered in the report (Brynard and Hanekom, 1997, p. 69). The dignity and privacy of the participants as well as the groups on which the research is carried out are accordingly maintained. The methods of research and the data analysis techniques have been selected for the research after mapping the research objectives with the scopes and boundaries of the research (Jarrat, 1996). The research process is chosen to be qualitative with the use of semi structured interviews of a sample size selected by purposive sampling. This is deemed to be the most feasible and appropriate way for conducting this research in the social domain (Tabachnick and Fidell, 2007, p. 81). According to Amadou (2009), male initiation is common in South Africa (Amadou, 2009, p. 18). The initiation process is a tradition for passage to

The Role Of Customs And Excise Agency

The Role Of Customs And Excise Agency The rapid pace of globalisation is inevitable. Such a rapid global trade is driven by technological changes on transportation and communication, the increasing of population, and multilateral trade agreements. In some aspects, global trade has brought many benefits. It opens up a whole range of job opportunities to the citizens, provides affordable goods and services, accelerates economic growth and offers prosperity to the country. Then, participating in the global trade is desirable. Even though the gains from global trade are obvious, economist agree that the greatest gains go to the country that slashes its own barrier (World Trade Organizations, 2013). There are many forms of trade barrier such as tariffs, quotas, and antidumping duties that may impede market integrations. Thus, trade barriers have become a critical issue to be solved. Reducing tariffs and non-tariffs barriers have become a way to overcome trade barrier issues. However, this prescription has not always led developing countries to achieve desirable gains from global trade. Wulf (2005) pointed out that there are some factors that lead to the failure of many developing countries to generate economic benefits such as poor trade logistics environment and high transaction costs including customs clearance costs. Further, as the growth of global trade, the movement of people, goods, and services across around the globe has increased rapidly. It brings serious challenges in which demand some forms of revenue collection as well as border protection. In this point, Customs and Excise agency as one of key border agencies should take in place. Customs and Excise agency are expected to perform properly to meet the global trade challenges. Indonesia, the largest archipelago country in the world, has a strategic position across major sea lanes from Indian to Pacific Ocean. Its strategic position has led and fostered international trade. This country has become an attractive market because its large population, its economy size and its active membership in many regional trading arrangement (Salim, 2011). On the other hand, Indonesia is not only an attractive market for traders but also it becomes a potential hotspot for transnational organised crime. These situations demand some forms of effective border protection as well as revenue collection. In this point, Customs and Excise service has responsibilities to deal with the goods crossing the borders of the country, including counter illegal cross-border activities and tackle the cross-borders threats. It is clear that Custom and Excise agency, as a border control authority, needs to overcome these new challenges. Regarding to this issue, this paper will specifically discuss the role and responsibilities of Customs and Excise agency in Indonesia. To some extent this paper also discusses the challenges that Indonesian Customs and Excise agency will be faced as it moves toward 2020. The Role of Indonesian Customs and Excise Administration In general, Indonesian Customs has its roles as trade facilitator, industrial assistance, revenue collector, and community protector (Bea dan Cukai, 2013). As changes in the international trade pattern and the world have become borderless, trade will flow toward efficient environment where barriers in trade are eliminated. It seems that the global trade simultaneously requires an efficient and competitive market. As a consequence, many regional, bilateral, and multilateral trade initiatives are trying to reduce tariff and non-tariff barriers gradually. As the tariffs liberalisations are already implemented, Love and Lattimore (2009) stated that there are other main barriers of trade in developing countries, such as customs and administrative technical and procedures. Since 1994, Indonesia has adjusted its tariff to be in line with World Trade Organizations commitment (WTO, 1998). However, Indonesia-European Community (2007) pointed out that Indonesian government consistently fail to generate optimal revenues as well as offer a fair treatment for investors because of its governance problems, particularly in the customs and tax administrations. Similarly, Wakamatsu and Iwakami (2005, p. 14) pointed out that in Indonesia, customs and clearance as one of the major issues to be improved in the business and investment environment. It is clear that international trade requires efficient and effective as well as simple and clear customs procedure. In response to this challenge, Indonesian government has enacted Law Number 10 Year 1995 on Customs which later it is amended with Law Number 17 Year 2006 on the Amendment of Customs Law (Bea dan Cukai, 2013). In general, these two laws have led Customs and Excise agency to accommodate the demand of international trade as the consequence of Indonesias participation in the ratification of General Agreement on Tariffs and Trade (GATT), ASEAN Free Trade Area (AFTA), Asia-Pacific Economic Cooperation (APEC), and other trade agreements (Bea dan Cukai, 2013). Customs agency plays a significant role as a trade facilitator. The WTO defined trade facilitation as simplification and harmonization of international trade procedures, including activities, practices, and formalities involved in collecting, presenting, communicating and processing data and other information required for the movement of goods in international trade (WTO, 2001). Thus, carrying out its roles and responsibilities as trade facilitator requires effectiveness on customs clearance processing. In international trade, lengthy time on customs clearance does really matter. The more complicated its procedures will increase time delays on clearance, and it will increase costs of doing businesses. As a result, Indonesia will be less competitive in the international trade. Indonesian Customs has recognized this challenge. Reducing time delays on customs clearance as well as reducing the cost of doing business can be achieved by simplification and modernisation systems on customs clearance. Even though Indonesia has not signed The Revised Kyoto Convention yet, Indonesia has adopted some principles on Kyoto Convention, including simplification, harmonization and modernisation of Customs administrations. In 1997, Customs has started to use Electronic Data Interchange (EDI) system in which it provides an alternative for the client in the procedure of lodging a customs declaration (Bea dan Cukai, 2013). Later, in 2010, Indonesia has started to implement Indonesias National Single Window (INSW) as part of Indonesias commitment to ASEAN. The development of the INSW was driven by Indonesias commitments to ASEAN under the Agreement to Establish and Implement the ASEAN Single Window that was signed in 2006 (OECD 2012, p. 53). Through this single window, it would improve the flow of exports and imports. Bayhaqi (2011) pointed out that Indonesia has achieved significant rreductions in customs clearance time and technical control for both, imports and exports. For imports, the time taken to customs clearance decreased from seven days in 2006 to four days in 2010, while for exports, it decreased from two days in 2006 to one day in 2010 (Bayhaqi, 2011). However, due to its limitation on information technology systems and legal issues related to information transfer among government agencies and private sectors, the paperless trading through the INSW is only available for a relatively small group of about a hundred traders, which have advanced and qualified technology systems for post clearance audit facilities (OECD, 2012). In the future, Indonesia needs to accommodate and facilitate other traders to use INSW as well as establish cross-border paperless connection within ASEAN countries. Conservatively, the role of Customs agency is as a gate keeper to collect revenues. However, as the vast expansion in people and goods movement, the role of customs agency is not only to collect revenue but also to facilitate trade and protect the community. The needs of Customs agency can be varied among the countries, but in an archipelago country like Indonesia, Customs plays a critical role as the first line of defence against transnational crimes, smuggling, drugs trafficking, terrorisms, illegal fishing, illegal logging, and other illegal activities. As a timber producer, Indonesia has struggled with issues related to illegal logging. Luttrel et.al (2011) calculated that the government was losing US$600 million to US$ 8.7 billion per year because of illegally harvested timber activities. Scheyvens and Casero (2010) pointed out that there are many forms of illegal logging activities that against customs law such as exporting timber without a licence or proper documents, undervaluing export prices and volumes and misclassification or misdeclaration of word products, re-routing and trans-shipment fraud of cargo, attempted bribery, and so on. Goncalves et al. (2012, p. 12) stated that Customs officials play an important role in detecting illegal logging because they are in a position to prevent the movement of unauthorized shipments across borders with false documentation. On the other hand, Scheyvens and Casero (2010, p. vi) pointed out that Customs administrations have only a little or no external support or background information to assist them, except for customs declarations and accompanying documents. In another point of view, Scheyvens and Casero (2010) stated even though exporting countries have clear procedures for wood export permit and verification, its requirements for the clearance of wood product consignments are not well known by Customs agencies in importing countries. To some extent, Customs in the importing countries may not have powers to prosecute imports of illegal timber (Scheyvens and Casero, 2010). In order to overcome this issue, one of the approaches is to prevent the flow of illegal timber entering the importing countries. It can be achieved through Customs agencies co-operation and collaboration between exporters and importers countries. Thus, information sharing among Customs agencies is crucial. Indonesia itself has engaged in many regional Customs networks, and initiatives to combat illegal logging. Through World Customs Organization (WCO), APEC, Asia-Europe Meeting (ASEM) and Association of Southeast Asian Nation (ASEAN) for example, illegal timber trade issues has been raised (Scheyvens and Casero, 2010). In bilateral level, Indonesia has arranged and signed a number of Memorandum of Understanding (MoU), such as United of Kingdom-Indonesia MoU and United of States-Indonesia MoU and to tackle illegal timber trade including various forms of Customs collaboration (Scheyvens and Casero, 2010). Cantham House in Goncalves et al. (2012) reported that in 2008, illegal logging has declined, but it still contributed around 40 to 55 per cent of all logging in Indonesia. Amacher et.al (2012) stated that the major obstacle in combating illegal logging is bribery and corruption of government officials. Further, Nelleman (2012) described that illegal logging syndicates might pay export fees on the timber, but they pay little tax from the actual logging through initial under-reporting. Transparency International (2011, p.3) pointed out that often corruption and fraud have been used to falsify valuable permits from the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). Combating corruption across government agencies might become a big task. However, there is one small step to curb corruption: building the capacity of Customs. Transparency International (2011) pointed out that the improvement of Customs capacity will assist Customs officials to deal with any complex forms of fraud and corruption in the timber trade. Scheyvens and Casero (2010) stated that strengthening Customs integrity is necessary to combat corruption within Customs administrations. In general, there are ten elements of Customs integrity program under The Revised of Arusha Declaration, including transparency, automation, reform and modernization, audit and investigation, and relationship with the private sectors (McLinden, 2005). The implementation of these ten elements would be beneficial to curb corruption. Conclusion The role of Customs agency might be varied within countries. As the world is becoming borderless, the role of Customs agency in Indonesia has become more complex from revenue collector to trade facilitator and community protector. Carrying out its role as trade facilitator, Indonesian Customs has simplified, harmonized, and modernized its systems and procedures on customs clearance for both, exports and imports. The implementation of INSW aims to accelerate the customs clearance, reduce transaction costs and enhance national competitiveness. However, in the future, INSW needs to be improved to accommodate much more traders. Indonesian Customs has simultaneously made some efforts to combat the existence of illegal activities, particularly illegal logging. In response to this issue, Indonesia Customs has engaged in a number of international organizations as well as bilateral and multilateral agreement. As a result, the number of illegal logging has fallen, but it still has become an issue to be solved. One of the challenges is corruption issue within government agencies, including Customs agency. Thus, strengthening Customs integrity is becoming a crucial task as it is moving toward to 2020.

Safe :: Violence Crimes Safety Papers

Safe He had his hands full, but managed to find his key to the door at the First Year Center at Eastern Michigan University and let himself in. As he opened the door, a nice, well-dressed man came up behind him, holding the door to help him in. They entered the elevator together, and the man explained that he was there to surprise his girlfriend, a resident advisor on the third floor. The student with his arms full of bags nodded; he knew her, she was his R.A. Being a nice person, the man helped the student with all of his bags to his door and then asked a favor of him. He wanted the student to knock on his R.A.s door, because he really wanted to surprise her and wanted to jump out from the side of the door, so as not to be seen through the peephole. The student gladly helped him; he knocked, she answered, and the student started to walk away, letting the man take over. His R.A. gasped, he heard that, but then the door closed, and the student went back to his room happy to help wit h that surprise. Hours passed, and a knock at the door interrupted homework as the student who had long forgot about the man and his R.A. answered his door. It was his friend, who pulled him out in the hall. While pointing down the hall to the University police officers clearly handling the situation, the student was told about how there was an attack. Someone let the man in the building. The man was the R.A.’s ex-boyfriend. He beat her up and left. The surprise - the nice, well-dressed, helpful man; the bags in his hands and the holding of the door after being opened all came back to the student. He was the someone. He let the stranger in. Police reports, hospital visits, and emergency floor meetings followed. Thorough reviews of the University policies for living in residence halls and codes of conduct were all part of the next few days, all with an underlying message for all campus residents: safety (Kinkaid). This situation is just an example of the issues facing college students everyday, and a hard, fast reminder of the very real threat of violence on society.

A Place You Would Like to Visit or to Live in

There are beautiful places all around the world. We all enjoy the Mother Nature. It is a gift to us. I would like to visit and travel all around the world, but the place which is most appealing to me personally is Coimbatore, which is in southern India. It is a beautiful place with scenic views. It is famous for textiles and textile machineries, so it is called the Manchester of South India.The reason I like Coimbatore is for its educational institutions, industries and climate.Firstly, the educational system is one of the best in the country. There are over 63 colleges and universities in and around Coimbatore. For example: Some of them including PSG group of institutions, Avinashilingam university are really good in imparting good education and offer various branches in the field of arts, engineering, medicine etc. To settle down in a place like this, we don’t have to be worried about my family’s education.Secondly, Coimbatore is a place with black soil on earth; cott on grows well in this soil. So the industries are based on this. Coimbatore is one of the largest producers of textiles. Business is done in small and large scale industries, this gives job opportunities for many people around the place.Thirdly, the weather in this place is awesome and satisfying experience. For example: for the most part of the year it is cool and pleasant. Unlike other parts of India this is bordered by western Ghats on the western side, which is one of the vital reason for this climate.

Negotiation Outcome between Teachers Union and US Government

Negotiation Outcome between Teachers Union and US Government Our main goal was to stop the layoff of teachers, not to reduce prep time, increase salary, and possibly reduce workload on the teachers. The outcome of the negotiation was in favor of the teacher’s union. However, due to the constraint in the budget, many of our demands were not met. The board had a budget deficit of $188,6902, it was difficult for us to negotiation our demands of increasing the salary of the teachers.Advertising We will write a custom assessment sample on Negotiation Outcome between Teacher’s Union and US Government specifically for you for only $16.05 $11/page Learn More The parents union was a strong third party influence that strongly opposed any form of strike or disruption of normal schooling. Therefore, the negotiation process went through a distributive form of procedure wherein the Board of Education, the teacher’s union, and the parents’ body together tried to solve the problem. The process was more int egrative as all parties wanted to come to a middle point wherein all their demands were satisfied to some extent . The bargaining process must be convergent and not divergent as this would increase individual differences of the negotiators and therefore no outcome would be possible to be reached. Negotiation is believed to be â€Å"non zero-sum game† wherein the outcome can be that of mutual gain and that is ensured through an integrative bargaining process . This process has been followed in out negotiation process, such that the outcome of the process is beneficial to all the parties involved. The distributive process involved in the negotiation is related to the distribution of pay, the ratio of teachers and pupils, the total number of employees in the school, the duration of the working day and the recall period. This aspect dominated the beginning of the negotiation process. However, the first phase of negotiation based on this approach did not end satisfactorily for eit her of the parties. This led to the use of an integrative process of negotiation in order to satisfy the requirements of both the parties. The integrative process of negotiation put forward the proposal of increasing the salary of the teachers through direct contributions made by the parents. Further this process also helped us finding innovative proposals to reduce the deficit in budget. According to the study conducted by Beersma and de Dreu integrative process of negotiation helps in deriving better outcome than distributive process and they also found that the former helps in creating better atmosphere for the bargaining process to take place.Advertising Looking for assessment on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More The teacher’s association employed a number of negotiating tools to achieve their goals. In doing so, the association consciously acknowledged and accepted the goal of the board to reduce the number of teachers and increase the productivity of the paper stationeries. In this respect a more cost effective means of sending the study material through emails to the students was suggested by the association in order to reduce the cost of printing. This helped the association and the board to reduce the cost of the materials, and therefore reduced the budget deficit considerably. As the budget deficit was the main reason for the disagreement between the parties, most of the time in the negotiating process was spent on this issue. The process of integrative negotiation led both the parties to agree on the errors that had occurred in pricing of the materials and therefore the budget deficit could further be reduced. There were other errors in calculation of the utilities that were reduced through the bargaining process. This process helped in reducing the deficit 47 percent of the initial deficit. This encouraged the association to dwell further, and look into the savings i n order to reduce deficit to zero. Due to the evident errors in the budget that were found in the process of the bargaining process, the association put forth a proposal for reviewing of the budget deficit presented by the board of education and make a more balanced deficit. However, this was not negotiated and agreed upon by the board who showed their reluctance in dealing with any further. Bias and bad intention during negotiation process can make the process redundant as such an unethical behavior would make the process useless . Such a behavior by the board put doubt regarding the intention of the board as has been indicated in the negotiation literature on ethical negotiation. The association was willing to loose on to financially in order to come across a better and more mutually beneficial negotiation. As Ertel believes that at times financial losses done intentionally during a negotiation process can become advantageous for the whole process.Advertising We will write a custom assessment sample on Negotiation Outcome between Teacher’s Union and US Government specifically for you for only $16.05 $11/page Learn More Compromise in the final phase also indicates the intention of the parties to conclude a deal rather than stretching it indefinitely towards a deadlock . Therefore readiness of the teachers’ association and the board to accommodate and reconcile to few demands of the other party indicated their willingness to come to a mutually beneficial conclusion. Value creation is a necessary process for the both negotiating parties to achieve positive outcome . This was done by proposing that the administrative and the clerical staff to be reduced, and the teachers’ association offered to do extra administrative work. This was done by foregoing a lot of extra time and taking up extra load in order to reduce the budget deficit as showed by the board. This way, the teachers’ association would be able to k eep their members from being laid off, and increase the productivity of the board of education. Therefore the association was willingly accommodating many of the offerings of the board in order to make the negotiation process a success. Thus, the association was actually increasing the workload of the teachers by offering a cut of administrative and clerical staff. Such a move would increase the administrative duties of the teachers extensively. Accommodating largely is sometimes not correct as this may hamper the interest of the one’s own side, in this case, the teachers’ association itself. Therefore the board and the teachers’ association to a great extent achieved their interests and maintained their goal. However, I believe that the teachers’ association undertook too soft a stand and may have compromised to a great extent in order to reach a positive outcome. This section would answer the influence power and dynamics, team dynamics, and constituenci es played in reaching the outcome of the negotiating process. In this answer these categories would be treated differently, and demonstrate my involvement in the negotiating process. The negotiation that took place was from the point of view of the teachers’ association. I represented the teachers’ association in the negotiation process. The team decided to take a value creating stand, thereby, a lot of time was spent on reducing the budget deficit, which was presumed to be the root cause of t he whole situation.Advertising Looking for assessment on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Through the previous section demonstrates, during the negotiation process, the teachers’ association made excessive concession that may have made their demands too weak to be paid heed upon by the board. In many cases, the other party takes advantage of the party that fails to take a tough stand and therefore, fail to meet their own interests . This is what has been observed in case of the negotiation process of the teachers’ association. In this respect, a better approach would be not to consider value creation at the very beginning of the negotiating process. Rather, it would be important to engage in a wider aspect of negation process. The teachers’ association too easily agreed upon reducing the retirement age, increasing the pupil teacher ration that would inadvertently increase the workload on the teachers. Further, the teachers’ association also agreed upon increasing the workload further by doing a part of the administrative works themselves. Ther efore, the teachers’ association was willingly accepting a higher degree of workload instead of looking at the interest of the teachers, and just aiming for a positive closure to the negotiation process. Therefore, their suggestion actually would help the board to reduce to a great extent, but at the cost of the interest and greater effort put in by the teachers for similar remuneration. The teacher’s association did not utilize the parent’s association in the negotiating process. Parents’ association was a strong third party influence on the board who would have helped the teachers as they were in direct contact with them and not the board. The association could have utilized the parents’ body to help them getting an upper hand in the negotiation and deriving greater benefit for themselves. The parent’s association could have been utilized in attaining a few of the goals of the teachers’ association i.e. to maintain the number of tea chers at 400. This would have received wide support from the parent’s body, as they would want the quality of teaching not to be hampered due to the budgetary deficit that the board faced. Further, this would have been a helpful strategy to influence them to agree to parental contribution as a necessary factor in retaining the level of education imparted to the students and negating the possibility of an impending strike of the teachers. Thus, if the threat of a strike as a possibility could have been removed from the scenario, the parents’ body would have been more sympathetic to the cause of the teachers, and have helped them in achieving their goals. However, mutual trust was not built between the teachers’ association and the parent body to take up their cause together . Another area where the teachers’ association went wrong was in their ready acceptance of all the moves of the board. A powerful way of presenting one’s argument influences the other party and makes the argument heard . In the first phase when the board rejected most of the initial proposals of the association, a better stand would have been not stopping all negotiation, rather than a ready acceptance of the rejection. This put forth a message to the board that the teachers’ association was ready to accept whatever they were willing to shell out. The teachers’ association totally sidelined their BATNA strategy and employed an integrative strategy that made their stance softer. A negotiation process is said to pass through four phases – â€Å"relational positioning, identifying the problem, generating solutions, and reaching agreement† . Traditionally, researchers have hypothesized that negotiation in relation to power such that higher degree of power for one party led to greater positive return for the side. However, more successful negotiation processes are found to move away from a power positioning to a more cooperative and c oordinating stand . In this respect, the stand of the teachers’ association was correct, as they from the very beginning did not entail in power play. Their positioning was to understand the situation and put forth their argument in relation to the other party’s reasoning. However, many believe that the process of negotiation is best done when it is broadly divided into two distinct stages – competitive in the first phase and cooperative in the second and some believe it should be done in a three staged process of conflict, tactical manipulation, and final agreement. In case of the teachers’ association, none of these possible processes were adhered to. Rather, they followed a softer stand of just being overtly cooperative from the very beginning of the negotiation process. Competitiveness in the negotiation process is a necessity. Many researchers believe that even when the negotiators are employing a cooperative attitude towards the process, they will c ontinuously employ competitive strategies to create greater value for themselves . The teachers’ association failed to employ the advantage they had in form of the parents’ body and could have used them to get greater value from the negotiating process. In many other cases, the negotiators of the association were too cooperative to the board, and therefore, failed to gain advantage out of the situation. The outcome of the negotiation could be divided into tangible and intangible outcomes. The intangible outcomes included that the board offered a position in the board for one representative from the teachers’ association. Howe, the teachers’ association feels that this proposition is not a very attractive offer as this would provide a minority place for the association in the board, and their voice would be lost. In tangible benefits, the material cost was reviewed by the board, and they proposed that the teacher to pupil ratio be increased in order to red uce material cost further. This again negated our stand of reducing cost through online system. However, the board was resistant to this point as they were unwilling to pay for a new IT system, and they had to raise money from the parents’ body that would be unwilling to do so. The other proposition that the board put forth was to go on a joint effort to increase the awareness for greater taxes and funding to develop the education system. This is a point that both that parties have agreed upon. The overall result of the negotiation process suggests that both the parties have reached a settlement. Both agree upon that no teachers would be laid off, and there was an increase of 5 percent annual salary of the teachers. The teacher’s salary now became $20,562,311. However, there was an increase in the workload of the teachers by 50 minutes per day. In addition, the pre-time was reduced. Further, as suggested by the teachers’ association, some changes were brought fo rth in the budget deficit. First, transportation that earlier was free, was made chargeable, and therefore the deficit was reduced by $1291430. Second, online system for imparting study material and reviewing class work reduced the excessive cost of stationary also decreased cost by 1 million. Further, there was found to be a misreporting of the local income in the deficit, and therefore that was increase by $800,000. On working out on these areas, the negotiating process helped both the parties to come across means of turning the possible deficit into a surplus, by making the above agreed upon changes. Therefore, the outcome of the negotiation value creating however was tilted on the side of the board, as in many cases soft bargaining strategies led the association to loose on their value . The overall outcome of the negotiation process was partially successful for the teachers’ association. They prevented the major hurdles that they faced and that was of layoff. No teachers were laid off, therefore, making their association strong. Further, they were also able to increase the salary by increasing CPI by 5 percent. The most important success of the association was in avoiding a strike that would have been a loss to all the parties. They reached a quick outcome, even though many researchers believe that a quick outcome may lead to reduction in creation of value . The tactics that was followed was to increase the benefits derived by the negotiators and increase the value created for both the parties. The aim was therefore to create the maximum possible value by generating greater value for the board. The ideas was to create value for both the parties by looking at the relative benefit of the opposing party following research outcome of Sebenius . In the initial stage both the parties were interested in optimizing their personal value; however, the situation should have been to maximum mutual value . One area that the association did not pay any stress on was equating the salary of the teachers with that of the teachers in the surrounding localities. This should have been a vital and stressful argument, as it could have been substantiated with statistical figures. However, the association revealed its priority on maintaining the job level rather than increase in salary, this outcome could have been achieved for the benefit of the teachers. therefore, the teachers association failed to employ any stand for itself in terms of self-defense and in term of fairness, as they willfully accepted what was given to them by the board. However, researchers believe that self-defense and question of fairness is a necessity for negotiation . In conclusion, the outcome was mutually beneficial; however, the association may have taken a stronger stand at the initial phase of the negotiating process, to maximize its value. References Adair, W.L. Brett, J.M., 2005. The Negotiation Dance: Time, Culture, and Behavioral Sequences in Negotiation. Organiza tion Science, 16(1), p.33–51. Barry, B. Friedman, R.A., 1998. Bargainer Characteristics in Distributive and Integrative Negotiation. Journal of Personality and Social Psychology, 78(2), pp.345-59. Bazerman, M.H., Chugh, D. Banaji, M.R., 2005. When Good People (Seem to) Negotiate in Bad Faith. Harvard Business Review, pp.3-5. Beersma, B. de Dreu, C., 2002. Integrative and Distributive Negotiation in Small Groups: Effects of Task Structure, Decision Rule, and Social Motive. Organisational Behaviour and Human Decision Processes, 87(2), pp.227-52. Colosi, T., 1983. A Core Model of Negotiation. American Behavorial Scientist, 27(2), pp.229-53. Ertel, D., 2004. Getting Past Yes. Harvard Business Review, 82, pp.60-68. Forester, J., 2004. Responding to Critical Moments with Humor, Recognition, and Hope. Negotiation Journal, 20(2), pp.221-37. Lax, D. Sebenius, J., 1986. The Negotiators Dilemma: Creating and Claiming Value. New York: McGrawHIill. Lax, D.A. Sebenius, J.K., 2010. Sol ve Joint Problems to Create and Claim Value. In R.J. Lewicki, R. Lewicki, B. Barry D. Saunders, eds. Negotiation: Readings, Excercises, and Cases. New York: McGraw-Hill. pp.97-111. Lussier, R. Achua, C., 2010. Leadership: Theory, Application Skill Development. 4th ed. Mason, Ohio: South-Western. Mannix, E.A., Thompson, L.L. Bazerman, M.H., 1989. Negotiation in small groups. Journal of Applied Psychology, 74(3), pp.508-17. Morley, I.E. Stephensen, J.M., 1977. The Social Psychology of Bargaining. London, U.K.: Allen Unwin. Provis, C., 2000. Ethics, Deception and Labor Negotitation. Journal of Busienss Ethics, 28, pp.145-58. Sebenius, J., 2001. Six Habits of Merely Effective Negotiators. Harvard Business Review, 79, pp.87-95. Tannen, D., 1995. The Power of Talk: Who gets Heard adn Why? Harvard Business Review, pp.137-48. Thompson, L., 2005. The mind and heart of the negotiator. 3rd ed. Englewood Cliffs, New Jersey: Prentice-Hall. Zaheer, A., McEvily, B. Perrone, V., 1998. Does T rust Matter? Exploring the Effects of Interorganizational and Interpersonal Trust on Performance. Organization Science, 9(2), pp.141-59.