Megans Law Essay -- essays research papers

MEGANS LAW PROTECT THE CHILDREN OR THE PEDOPHILES Megan Kanka was an innocent little girl, someones daughter, sister, and best friend. The defendant, Jesse Timmendequas, changed entirely of that. He changed it brutally, savagely, and permanently. In a few moments of unspeakable horror, the defendant destroyed all of Megans dreams, all of that joy, all that hope, all that promise. In those few moments, he destroyed Megan Kankas life. She would never live to see her wedding day, never have children, and never embrace her family again. Jesse Timmendequas took Megans life on July 24, 1994. Her funeral was held on Wednesday, princely 3, 1994. Jesse Timmendequas was a twice convicted sex offender. He moved in across the street from Megans home without the familys knowledge of his history as a pedophile. Joseph Cifelli was another convicted sex offender who had spent nine years at the Adult Diagnostic and Treatment Center. He had been convicted after admitting to repeated sexual smear o f a relative that had begun when the child was nine. A third man, Brian R. Jenin had been convicted twice of crimes involving young boys. Jenin, along with Timmendequas, was under investigation in connection with the unsolved murders of two boys in San Diego. All three were Megans neighbors.Jesse Timmendequas convictions stemmed from a 1981 attack on a 5 year old girl, for which he served 9 months. That same year he was convicted for an attempted rape of a 7 year old girl, for which he was sentenced to ten years. After serving only six years, he was free to tempt 7 year old Megan into his home where he brutally raped and strangling her with a belt as she bit and fought for life. He knocked her to the floor, hitting her some(prenominal) times in the head. He wrapped her head in plastic shopping bags to prevent her blood from staining the rugs. He then took a move box and stuffed her inside. Megans body was found in a weeded area of a nearby park near a portable toilet.On whitethor n 30, 1997, a jury returned a guilty verdict on all counts of murder including capital murder, kidnapping, and aggravated sexual assault and sentenced Jesse Timmendequas to death. It was this little girls brutal death that prompted her parents, Richard and Maureen Kanka, to fight for broad based community notification. Megans parents believe that if they had known that a pedophile lived nearby, this heinous crime... ...s delinquent work on. Due process is best defined in one word--fairness. When a person is treated unfairly by the government, including the courts, he is said to have been deprived of or denied due process. The most common and successful due process challenge is procedural due process. This challenge has occurred mainly in states that classify offenders according to the level of seek they pose to communities. This argument centers on whether an offender is allowed a hearing to challenge a risk classification. The Massachusetts supreme Court recently found that f eed of the states community notification law violated constitutional due process Doe v. Sex Offender Registry Board, Mass. SJC-07608 (July 24,1998). The United States Supreme Court has yet to weigh in its opinion as to whether or not offenders due process or Ex Post Facto rights are being violated by Megans Law. Are we bothered by the fact that in the current social climate, the rights of convicted pedophiles are routinely violated and nobody cares. Rules of evidence are stretched, and terms of punishment are increased. The danger of this precedent is impossible to ignore.As parents, though... are we okay with it.

Pain :: essays research papers

Pain, an acute mental or emotional discomfort, is experienced byeveryone many time during the course of his or her lives. Thisdiscomfort to a person may be the result of slipping on a patch of iceon the sidewalk, or may be the result of working hard on ones homework.Whatever the cause, precautions can be taken to avoid upset, like wearinga helmet temporary hookup bicycling, plainly painful situations pop up all the time.Pain during the coarse of ones life is inevitable. Misery, mentalsuffering or extreme bodily suffering or discomfort extremeunhappiness, may not be present for everyone, and is more easily avoidedthan pain. Misery usually occurs when many things go wrong, or if onemajor(ip) thing in virtuallyone&8217s life goes wrong. These things are meaningfuland the misery involved is optional. An example of this could be someonewho goes to school, but doesn&8217t work, fails, and therefore ends upwithout a job, and feels miserable. This situation could have beenavoided, if the person had worked hard at school. This demonstrates thefact that misery can be due to major losses or failures. Therefore eventhough insignificant causes of pain are inevitable, the things that meanthe most can be maintained, and misery is optional.Pain can in some ways be prevented, with the help of preventativemeasures like wearing a seat belt in a machine, a wearing a helmet and pads in the first place going out biking. Even though these measures are applied, thereare some things that cannot be controlled, and luck also plays a factorin a person encountering pain. First of all, every time a person goesoutside there is a chance that an accident will occur. If someone loosescontrol of their car on black ice, hits a tree and gets injured itreally is not their fault. One could say that this could be avoided bynot driving in winter, but this isn&8217t possible. People are active, andas long as they are active there is always an element of risk involved.If one makes dinner they ma y get burned, but food is needed for theperson&8217s survival. People take risks all the time and pain is somewhatinevitable at distinct degrees. Some people have a high tolerance forpain and seem to take more risks. Others are more cautious, but theelement of pain is always a factor.Generally people are more susceptible to smaller sources of pain,because they take small risks, however people are more alert whenconfronted with serious pain, like the fact that someone may wear a

Durgapur of India Essay -- essays research papers

Durgapur of IndiaHome is where the heart is, and for someone, who has been born and brought up in a place, for someone who has seen the urban center striking roots amidst the social milieu and become a part of the lives of the people it sustains, the home is a synonym for the heart. Durgapur is a city that matches up to all the above protocol, as far as I am concerned.I used to hear from my grandfather about his journeys to the Bankura High Court, back in the 1930s. People had to disembark from a train at a halt, not even a stop, called Durgapur. Dense, forbidding forests encircled the railway clearing. There would congregate a myriad assemblage of travelers, and when the group became a multitude, they would set off on bullock carts across the forest which was Durgapur. People had their hearts within their mouths for behind the thick crochet of bushes and the sal and seesam trees lurked many a critter and the abominable brigands, who threw stout sticks at the ankles and thusly loot ed the incapacitated victims. Downright chilly, I guess it was.Then came the transformation, thanks to the visionary endowments of one man, Dr. B.C.Roy. He seems to have realized that a state cannot be sustained by a lone city of opportunity. Other cities had to be developed, and if need be, set up. Durgapur falls under the second category of his achievements. And what an achievement it has been. From a sprawling wilderness, it has developed and how In terms of commerce and industry, it is oft compared to the Ruhr in Germany. Today it houses around 60 large and medium sized industries and umpteen smaller ones. Everything from steel, power, natural gas, paper, chemicals to biscuits, cement and software can be found under production in this city. The f... ... generally associates with an industrial city. Stadiums have been built and the city plays military to many cultural and sports meets. Its political impact is also on the rise and more than 2000 crore rupees have been pumped in to it for the last three years. There are clubs for those privilege to be social. Otherwise it is a retreat for sages. The serenity, the almost deafening silence, soothes ones senses. Violence and excitement are concepts alien to Durgapur.Durgapur is where you can still witness the seasonal changes and the city changes likewise. From scorching summers, punctuated by primitive thundershowers, to the aesthetic fall, to the chilly winter you can feel it all. Durgapur is a supreme fusion of the essential and the ethereal, a fusion Im proud to be part of. The city endears people, rekindles lost emotions and insurrects new ones, fond ones.

Argument for Legalization of Marijuana Essay -- Argumentative Persuas

Marijuana has become superstar of the most controversial drugs in America. Ever since its cultivation began around 1611, marihuana has puzzled people with its effects. Many question marijuana?s classification as a schedule one drug. A schedule one drug is one that has a high potential for abuse and no medicinal value. Some argue that the war on drugs, in particular marijuana, has cost taxpayers billions and is wasting funds that could be used on more important tasks such as improving transportation or education. As drug arrests rise, so do the populations in state prisons. This has become an immediate problem with no real solution. The legalization of possessing small amounts of marijuana faecal matter contribute positively to the medical and economic world as well as cut down on the prison population.Many people at once use marijuana for multiple reasons. on that point will always be the teenager who tries it for the first time and enjoys the ?high? that comes along with sm oking it. Besides those who dirty dog it for recreational purposes, there are those who need the plant as a form of medication. People suffering from a wide range of diseases and sicknesses such as AIDS and Glaucoma have claimed that it has benefited them. Numerous medical associations in the U.S. and abroad have done many tests to find the benefits and harms of marijuana. These tests come up with the same conclusion that marijuana is just as much if not more helpful than harmful. Approximately 400, 000 Americans die every year from a smoking related illness. In 5000 old age of recorded use, marijuana has never been linked to a single death, overdose, or acute toxicity (Schlosser 48). Many cancer patients have used marijuana to trash nausea and pain. AIDS patients hav... ...wo percent of drug cases so the influence could not be measured accurately. In 1997, only 15 percent of state and federal inmates received substance-abuse treatment during their current terms. That number is down from 1991. There will always be a group of people that find some concepts as preposterous. There were those who believed that watching a talking box would never be entertaining. There were those that laughed in the Wright brother?s face when they proposed the idea of a flying machine. The idea of legalizing marijuana may seem absurd to those who do not use it but for those whose life it will improve, it seems like a grand idea. There are products on the market that can compare to marijuana?s negative effects yet those products are legal. When will America wake up and realize the cry for the legalization of marijuana is growing louder than ever?

Internet Addiction ( Pathological Internet Use ) Essay -- Essays Paper

Internet Addiction ( Pathological Internet Use ) The Internet has become one of the most universal methods for communication with everywhere 100 million users worldwide. From e-mail to the possibly billions of weathervane pages, there is an infinite amount of information flowing. And an antithetic enticing aspect of the Internet, is the opportunity to interact with other people. Chat Rooms and MUD (Multi-User Dimensional) games offer the person the ability to talk and mingle with others online. But with this newfound freedom, likewise comes the possibility of abuse and addiction. Internet addiction, too known as Pathological Internet use, has emerged as a very destructive force in todays society. David Greenfield believes an estimated 6 percent of the web users 100 million people are thought to be online addicts, and that number is growing everyday. But what causes Internet Addiction? There are many different causes, but one of the most essential, is thought to b e a personality disorder. Carol Potera, an author in Psychology Today says, The lone, bored, depress, introverted, lacking self-esteem, or set out a history of addictions are most vulnerable. This group of people seems to be the most susceptible to all mental disorders, psychologically or physical. These people necessity to fill the void that has been created by not having any real life relationships, so they turn to the Internet, just as if someone would turn to drugs. Greenfield thinks people obtain closer, quicker to the people they communicated with online than in real life time passes freely, and people like the anonymity. (Greenfield)A study conducted by the Stanford Institute for the Quantitative Study of decree and InterSurvey (headed by Norman H Nie and Lutz Erbing) had some interesting findings. Twenty-five percent of the surveyed participants (4,113 in 2,689 households) say that web time has reduced their time spent with friends and family and combat-ready in e vents outside the home. They also found that nearly 60% of the surveyed cut back on television viewing also, in which Erbing added that the Internet could be the last isolating technology that further reduces our participation in communities, even more than TV did before. (Erbing)This is a relatively new disorder, and there hasnt been much perusal or research of it. So how does one know if he or she is a patholo... ...es. Another treatment is Motivational Enhancement Treatment (MET). MET is less familiar. Its commence is to help patients acknowledge that they have a problem and need to change their behavior. The stages of change are contemplation, determination, action, maintenance, and contemplation again after a relapse. Therapists also mensurate the computer the use of patients in great detail and reaffirm their acknowledgment of the need for help. Therapy groups are the most advised way for treatment. When you can relate to others with others who also have the same problem. The Internet has opened the door of the information age to many people. Actually, the information age was created due to the Internet. Yet, the negatives will never out after part all the positives that the Internet has done for the world probably, and the Internet is almost assuredly here to stay. So people must be able to use it, without abuse. This isnt the first time that something has been reared a society-destructive force, and it probably wont be the last. It is just another way that people can escape the real world, and engrave their own sort of utopia. Whether drug-induced or via e-mail, its all the same.

Internet Addiction ( Pathological Internet Use ) Essay -- Essays Paper

profits Addiction ( Pathological Internet Use ) The Internet has beat one of the or so universal methods for communication with over 100 million users worldwide. From e-mail to the possibly billions of weathervane p grows, there is an infinite amount of information flowing. And another(prenominal) enticing aspect of the Internet, is the opportunity to interact with other great deal. Chat Rooms and MUD (Multi-User Dimensional) games offer the person the ability to talk and mingle with others online. But with this newfound freedom, also comes the possibility of abuse and addiction. Internet addiction, also known as Pathological Internet use, has emerged as a very destructive force in todays society. David Greenfield believes an estimated 6 percent of the web users 100 million people are thought to be online addicts, and that number is growing everyday. But what causes Internet Addiction? There are many different causes, but one of the most essential, is thought to be a personality disorder. Carol Potera, an author in Psychology Today says, The lone, bored, depress, introverted, lacking self-esteem, or have a history of addictions are most vulnerable. This group of people seems to be the most susceptible to any mental disorders, psychologically or physical. These people need to fill the void that has been created by not having any real life relationships, so they turn to the Internet, undecomposed as if someone would turn to drugs. Greenfield thinks people feel closer, quicker to the people they communicated with online than in real life time passes freely, and people like the anonymity. (Greenfield)A get wind conducted by the Stanford Institute for the Quantitative Study of Society and InterSurvey (headed by Norman H Nie and Lutz Erbing) had some interesting findings. Twenty-five percent of the surveyed participants (4,113 in 2,689 households) say that web time has reduced their time spent with friends and family and participating in events outside the home. They also found that nearly 60% of the surveyed cut back on television set viewing also, in which Erbing added that the Internet could be the ultimate isolating technology that further reduces our participation in communities, even more than TV did before. (Erbing)This is a relatively new disorder, and there hasnt been much studying or research of it. So how does one know if he or she is a patholo... ...es. Another intercession is Motivational Enhancement Treatment (MET). MET is less familiar. Its aim is to help patients acknowledge that they have a problem and need to change their behavior. The stages of change are musing, determination, action, maintenance, and contemplation again after a relapse. Therapists also assess the computer the use of patients in great detail and reaffirm their acknowledgment of the need for help. Therapy groups are the most advised panache for treatment. When you can relate to others with others who also have the sa me problem. The Internet has opened the door of the information age to many people. Actually, the information age was created due to the Internet. Yet, the negatives will never out shadow all the positives that the Internet has done for the world probably, and the Internet is almost assuredly here to stay. So people must be able to use it, without abuse. This isnt the first time that something has been reared a society-destructive force, and it probably wont be the last. It is just another way that people can escape the real world, and enter their own sort of utopia. Whether drug-induced or via e-mail, its all the same.

To What Extent Did the American Revolution?

DbKatie Gordon APUSH Mr. Vieira September 24, 2012 DBQ To what extent did the American Revolution fundamentally interchange American society? In your answer, be sure to address the political, social and economic effects of the Revolution in the period from 1775 to 1800. after(prenominal) the American Revolution, Americans, who were free of British control, started to reevaluate politics, the economy and society. After breaking away from what they thought was a corrupt and evil presidential term, Americans changed how they fateed to govern their society, even though they ultimately reverted to a more centralized government similar to Britain.The uneducated masses, as viewed by the elite, didnt experience a lot of change though the ideals from the conversion still guided some to assay better financial opportunities. Women, slaves, and loyalist experienced a considerable amount of change in society as women experienced more freedoms, some slaves were stigmatize free, and loyalist left America. Overall, America didnt experience a lot of economic change, but it did experience, to varying degrees, political and social change. Politically speaking, the Americans did not want their government to resemble that of the British government.Which brings about the development of the Articles of Confederation. up to now, there were many holes in the Articles there was no executive branch, the federal government could not put through taxes and overall the government did not have much centralized power. Everyone knew that a change needed to be supplemented and quick. This brings about the writing and ratification of the Constitution. In baffle to persuade states to ratify the Constitution, Alexander Hamilton wrote and circulated the Federalist Papers.James Madison also writes, ambition must be made to counteract ambition (Document I), insinuating the system of checks and balances that the Constitution insures. This active insularism of power was pivotal in the ratific ation of the Constitution, which contrasted the American government from the British government. Americans did not experience much change economically. The Philadelphia society for the promotion of agriculture in 1786, handed out a medal, which said, venerate the plough (Document F). This demonstrates how the elite were still rewarding the common pile who werent financially better off than in advance the revolution.Similarly, in Shays Rebellion farmers led by the ex-military officer stopped the courts of justice in several countiescrying out for a paper currency, or for an compeer distribution of power (Document G). A particular example of the downfall of American economy was Shays rebellion. This represented economic strife that the common people were enduring and ultimately rebelled. Two important socio-economic issues the founding fathers discussed were the rights of women and slavery. Womens roles increased greatly during the revolution. While me were away fighting or running the country, women were at pedestal running and defending the farm.This can be seen in the woodcut (Document A) and in Abigail Adams letters to Thomas Jefferson (Document G). Women had, for a time, the right to vote in New Jersey. The revolution also increased the education of women and encouraged them to be more involved in public life. However, all women were not content to go back to their household chores after the revolution as seen by Molly Wallace who says if taught to read, why not speak? (Document J), illustrating how some women wanted to further their domestic roles and lick a larger role in society.Women were not ultimately granted the right to vote until many years later, but that foundation started during the American Revolution. The use of slavery was common during the time period of the American Revolution in the colonies and in Europe. At the time, it was the primary economic engine in the south and Caribbean. American revolutionaries thought about the morals of slavery, but were unable to change much at this time. However, slavery could be banned in the Northwest Territories, where it wasnt besides important to that regions economy.The Northwest Ordinance specifically says, There shall be neither slavery nor involuntary servitude in said territory (Document H). Although the revolution was not directly able to ban slavery, it cased the issue and allowed future generations to solve it. The revolution also enabled religious freedom to be written into the cloth of our nation. Many European nations had state religions of this time. Some of the first settlers to the colonies came in search of religious freedom. However, some of them instituted theocratic governments once here. But the revolution showed that America was a melting pot of ideas and people.They believed that our government should not sponsor one particular religion. Virginia enacted such a law in 1786. Politically Americans experienced some change by forging a new government even though they revised it in the end. Economically, the common people, who fought for better lifestyles, still lived under the heel of the elites. However a significant amount of change occurred for women, slaves and loyalist, although the loyalist position in changed in society in a very negative manner. In these shipway American society experienced change in respect to political and social life, but not economically.

The Creatures Quest for Love-Frankenstein

In the fourteenth chapter of Mary Shellys Frankenstein the savage is telling lord what he has learned from reflection the people who live in the cottages. He tells him that they were once very influential citizens of Paris. The father was a Turk who was falsely accused of a crime and Felix risks everything to save him from spending his life in prison for a crime he did non commit. Felix meets the Turks daughter Safie and falls in love with her. Safie was very happy to marry Felix because it would take her expose of a place where women could not be independent.Felixs plan was discovered and they were all banished from France and all of their wealth was taken from them. They found themselves settling in a cottage in Germany. afterwards watching the cottagers for so long the wight has learned acceptance and love even when there is a price to pay for it and wishes only for Victor to unfold him that same type of acceptance. After Victors mother died he was obsessed with finding th e spark of life. He dug up graves and took pieces of military personnel body parts and put them together to form his own creation. After bringing it to life he is disgusted by what he sees.The creature turns out to be a hideous creation. Victor runs out of his apartment leaving the creature al wholeness and the creature retreats to the forest at which time he discovers the family nourishment there. The creature tells Victor of his struggles since he was created. He tells him about the rejection he as experienced while he enquireed the lands. He tells Victor that people do not welcome him as he thought they might. He comes across a family living in the forest. After watching the family the creature learns that he is not identical everyone else. He is different and wonders where he fits in.He wonders if he should be with the humans or the animals, he says in Chapter 13, I was not even of the same nature as man, where do I belong in the scheme of life, with men or among the animals? He also knew that he had a creator and that creator was Victor. He precious answers from Victor. The creature finds Victors jacket in the woods and gets his notes from the jacket pockets. In the notes the creature finds out exactly how he was created. This new information is sickening to the creature. The creature continues watching the family in the cottages.He is intrigued with the way the family reacts to Safie returning with servants and money. He understands that Safie takes wish well of all of them in a loving way. He starts to notice the roll of women. He because starts to wonder why he has no woman. He then kills Victors brother to show him that he is serious in his request for a mate. He tells Victor that he will kill him too if he does not make him a woman. The creature felt that if he had a mate then he would have the love and acceptance that he longed for and that maybe he would be more like the humans normal. Victor does not create the creature a mate.He realizes th at there could be two of the monsters on the lose murdering and doing hideous things. He also envisions what could happen if they were to have children. With this in mind he destroys her in front of the creature. The creature vows to get revenge on Victor for depriving him of the love he longs for. He tells Victor that he will be with him on his union night and Victor assumes that the creature is promising that he will kill Victor. Victor marries Elizabeth and all the while wondering when the creature will make hefty onh is promise. The creature does and kills Elizabeth instead of Victor.The creature wants to make Victor feel the loneliness that he feels so he takes his mate. Victor tries to shoot the creature but misses and the creature escapes. After this Victor finally tells his story, but by this time all of the damage is done. Victor now wants revenge. He has lost everyone he loved and the one thing that is to blame for it is still on the lose. Victor never would accept the c reature or extend any hint of love or care for him. The creature thought the reason was that he was so disgustingly ugly and he hated Victor for creating him that way.He hated it so much that he wreaked carnage on Victor by killing everyone he loved. All of this could have been avoided had Victor just accepted the creature. The creature finally realizes that his looks are so cock-a-hoop that no one will ever have anything to do with him, much less love him. But he keeps looking for acceptance and tries to reason with Victor to make him understand how the creature longs for a relationship. The two actually have something in common. They both search for happiness and love and both end up with neither.

Andrew Jackson DBQ Essay

Andrew capital of Mississippi was the first enlightened chairwoman, he was a common man and thought of the common people in his presidency. He may have been a terrible person sometimes, but he was a pretty decent president. There are three main reasons why Andrew Jackson was a decent president. There is one social reason why Andrew Jackson was a decent president. Jackson enacted the Indian remotion Act, the Indian Removal Act evicted Native Americans from their homes and their globe. Jackson passed the law because he thought he was aiding the indians by removing them because settlers were moving onto their dry land and the settlers and indians would fight. Go to war. Jackson was a decent president because he was thinking of his people, and kind of the Native Americans, just not from the right perspective, he wasnt exactly the best human because of how he dealt with the indians on the land that was purchased. There is one economical reason why Andrew Jackson was an okay president.T he National Bank, started by Alexander Hamilton, only loaned money to the rich and not to the curt farmers and middle-class settlers. Since farmers, among new(prenominal)s, couldnt take out loans, they couldnt purchase land and grow crops to sell for a living, therefore making them poor and miserable. Jackson truism this problem and took money from federal banks and put the money into state banks so farmers and other settlers could take out loans and actually live. Due to him realizing there are other people besides the rich and putting money into state banks for the common person, Andrew Jackson was an okay president. There is one political reason Andrew Jackson was an all right president. Jackson created the Democratic party. He actually listened to the people and became very popular among them. He held rallies In summation, Andrew Jackson was a decent president sometimes, Im assuming it was often enough because he was a president. Jackson put money in state banks so the farme rs, among others, could take out loans and buy to land for agriculture. Though he was not looking at things in the right perspective,

Feasibility Studies for Bookstore and Coffee Shop

CHAPTER I The Project and Its Background This chapter set ups all necessary information on the smart sets background and nature of business. This includes the company name, location, nature of the business, diachronic background, mission, vision and core values statement, company objectives and feasibility criteria. Company Name During ancient times, leaves ar used as a writing instrument in the form of papyrus which caters the knowledge and ideas that built the early civilization of mankind. It is an instrument which made people survive and improve their all(prenominal)day life, and also, to help exist the origination today.It became our inspiration in putting up a tidingsstore, the idea of which is to provide information, knowledge, and ideas that testament help in supplementing the complex thinking of every person. The Leaflets makestore is consequently formed because of the said conceptualized idea and inspiration. Just like a leaf that produce food for a tree, Leafl ets Bookstore get out also serve as an instrument in educating people and equip them with knowledge that leave help them in forming their own idea of life. Location A good location is as important as the product.Strategically located in Northridge Congressional Avenue Quezon City, Metro manilla with the size of 237 squ ar meters. More than adequate parking space. somewhat priced per square meter. Rental ease upments as well as additional payments shall be stated within the leasing terms including registration of utilities and amenities. Nature of the Business Leaflets Bookstores goal is to serve our customers with resources with that ordain enrich their minds and improve their skills. It also aims to provide them with the virtually efficient way of criminal record shopping.The bookstore volition offer a large variety of books including published and second-hand/used books. It shall also offer a book bank service which will provide used books for engross intend mainly for th ose customers who butt non afford to buy the books for sale and for those who want to stop, sit and pronounce. A mini-cafe will also be established providing snacks and drinks that will make our customers recital experience more than enjoyable. Historical Background An idea to enrich every mind by gathering and providing reading materials created our will to pursue a bookstore business.We know that by giving such service, this generation will have their minds filled with necessary information and knowledge. A generation with a good readership will create a responsible generation. Also, a bookstore that is filled all by books and separate reading materials makes it plain and regular. We taught that by providing other services more people will come and will be encourage to read. With these little ideas, Leaflets Bookstore came to be. Mission, Vision and Core Values Statement MissionLeaflets Bookstore aims to provide wide variety of books and other reading materials with prices fair enough for the youth and middle-class households. Our purpose is to give the best services a bookstore can have with a very relaxing ambience suitable for reading moods complemented by light meals and hot-and-cold drinks through our mini-cafe. Vision Leaflets Bookstore endeavor to become the most innovative in providing wide variety of books offering the best place for reading that will give satisfaction to our valued customers. And to be able to suck out our services to other parts of the country who are in need of our offerings.Core Values Quality, integrity and service are the utmost concern of Leaflets bookstore. We aim to provide our customers with books of good quality and give them excellent service. Company Objectives 1) To gain an identifiable market share by 35% in the first 2 age of operation. 2) To increase the companys profit margin by 10% per twelvemonth. 3) To gain the companys overall return-on-investment before its 10th year of operations. 4) To bump off out to class A-B and C customers through extensive promotional tools and services. Feasibility Criteria Innovation.All innovation begins with fanciful ideas. We define innovation as the successful implementation of creative ideas within an organization. In this view, creativity by individuals and teams is a go forthing point for innovation the first is necessary but not sufficient condition for the second. Originality. An pilot work is one not received from others nor one copied based on the work of others. Accessibility. Accessibility is a normal term used to describe the academic degree to which a product (e. g. , device, service, environment) is accessible by as many people as achievable.The products that we offer must be accessible to our market at all times Creativity. Creativity is typically used to refer to the act of producing new ideas, approaches or actions, trance innovation is the process of both generating and applying such creative ideas in some specific context. C HAPTER II Management Aspect This chapter contains information on the companys management aspect. It includes the pre-operating period, form of business organization, management control, financing, liabilities of the owner and force play requirements. A.Pre-operating Period pic attend 1 Gantt Chart B. Form of Business Organization Leaflets bookstore is organized by people who bind themselves through the aid of a written legal agreement to append their resources to create a super acid athleticsd and later divide the profit based on the portion of piece to the fund. It is advantageous for the businessmen to form a league because the unlimited liability of the partners make it attractive from the point of view of the creditors to extend loans beyond the capacity of the partnership to pay.The combined individualized liability of the partners also offers a better proprietorship. Since more than one person participates in the business, closer supervision of all its activities will b e attained. All partners directly involve in the management of the business and each has specific tasks and responsibilities to perform. The partnership will be composed of three (3) partners. It is a general partnership. All three partners are general-industrial partners who will contribute money and property as their capital. C. Management ControlThe firm will establish two major positions that will handle the firms operation. A General Manager, who is a major shareholder in the partnership, entitled to establish the company policies and is responsible for supervising the companys direction and growth and the Operations Manager, who is also a general partner, entitled to supervise all of the companys existing systems and is responsible for capital punishment the general managers policies and instructions in line with the companys direction. To facilitate all financial records of the business an accountant will be hired.Our day to day cash and credit proceeding will be taken care of by the cashiers. Sales Representatives will be hired to serve our valued customers. The organizational structure systems and design id formulated by the firm to allocate system operations and responsibility to every designated part of the organization. Making it possible to maintain the companys organizational unity in its working capabilities. D. Financing The business will have an initial capital of P30,000,000. This excludes the personal assets of the partners which will later be used in case of insolvency.The capital will cover the financing from the pre-operating period up to the start of the normal operation. This includes the acquisition of the book supplies, furniture and fixtures, cash registers, utensils etc. This also covers the rental fees, advertising and promotional fees, operational expenses and other miscellaneous expenses. Table 1 Capital Contributions Elmer Rico C. Jimenez P 10,000,000 Daryl L.Deita P 10,000,000 Rafael B. Nepomuceno P 10,000,000 TOTAL P30,000,000 E. Business Relations Leaflets will maintain good mutual affairs with its suppliersBook City, a used book supplier, Rex Publishing, gracility Bookstore, CLC Philippines and Anvil Publishing which will provide us with various types of published books that we will sell and Convenient Distribution Incorporated, Del Monte Philippines and Nestle Philippines for our food products. We will also keep a cordial relationship with our customers especially to those who provide us with used books through buy-and-sell transactions.F. Business Secret Bookstores are very common nowadays and as a newbie in the market, Leaflets has to have an edge among its competitors. We offer a book bank service in which the customers can rent some of our books. We put value to our customers. We keep our prices as affordable as possible and we make sure that our products are available all the time. G. Liabilities of the Owner individually partner contributed to the capital in order to sustain the ne eds of the partnership.In case the possibility of loss or if bankruptcy occurs, the partners are obliged to either contribute their own personal assets in order to comply with the demand of the creditor, accept a new partner or dissolve the business. H. Legal Requirements Before the start of the business operation, legal requirements are to be sought. Listed below are the following requirements and the respective agencies w here(predicate) they can be acquired Table 2 Legal Requirements AGENCY need Securities and Exchange Commission (SEC) Business Name Registration, Articles of Partnership Department of Trade and Industry (DTI) Registration for Partnership Quezon City Hall Business Permit place of Internal Revenue (BIR) BIR Registration subject, evaluate payer Identification Number(TIN),Registration of book invoice and OR, VAT security measures number Social Security System (SSS) Certificate of Membership SSS Employer ID number PhilHealth PhilHealth Insurance Form I. Organizational Chart Figure 2 Organizational Structure of Leaflets Bookstore J. Personnel Table 3 Personnel Requirements POSITION DUTIES QUALIFICATIONS SALARIES & FRINGE BENEFITS Accountant Responsible for the preparation 20-35 years old, male or female P15,000 (1) of the financial statements and CPA or a BS Accountancy graduate SSS, PhilHealth, Pag-ibig other business transactions. with at least(prenominal) two years if Supervises and coordinates experience and has a attractive activities relative to the personality. maintenance of complete, accurate and up to date accounting records of transaction, control and handling of funds, preparation of required reports and costing of products. Cashier Responsible for all the daily 18-25 years old P15,000 (2) payment transactions and cash Preferably female, SSS,PhilHealth, register operation College level or a graduate of Pag-ibig any course with good communication skills, highly t rainable and has a pleasing personality. Sales Representatives In-charge with the assortment 18-23 years old P9,000 (3) and monitoring of books, At least college level, highly SSS, PhilHealth, clearing the area and assisting trainable, with pleasing Pag-ibig the customers with their needs. personality and hardworking. Hiring Policies The recruitment process will include the following activities 1. Print ads to inform that employees are needed to by the newly established bookstore. 2.Screening, interview and examination will be conducted upon submission of use forms. Employment Procedures 1. Qualified applicanreseas clease training areas cleas all the timeinaryn the customers with their needs. an instrument in educts will be notified within the day during the application process and scheduling of training. 2. Physical and aesculapian examination, NBI clearance, SSS number and 22 pictures should be submitted within one week. 3. Newly hired employees shall undergo an orie ntation. 4. A contract is to be signed by the employees upon fulfillment of the conditions. Training Procedures 1. Trainees are required to wear proper uniform during training. 2.One week training period will be given(p) to the trainees. 3. They are given a one-hour break during trainings. 4. They are expected to arrive 30 minutes before their touchs. 5. Trainees caught doing unlawful activities such as smoking and sleeping is subject to straightaway disciplinary action. 6. Trainees are expected to keep the training areas clean all the time. Rules and Regulations 1. All employees are expected to wear complete uniforms and observe proper hygiene. 2. Employees are expected to arrive an hour before their respective time of duty. 3. Visitors are not allowed during working hours. 4. Employees must consult the supervisor in charge in case of customer complaints. 5.Cellular phones/ Telephone calls are purely prohibited during working hours except in case of emergency. 6. All employees c overed by this agreement shall strictly observe and adhere to faithfully comply with the company rules and regulations. 7. No covered employees shall be discharged, suspended or otherwise subjected to disciplinary action without being certain of the act or violation. Working Days and Hours of Work 1. The established regular days of operation shall be seven (7) days a week from 9am to 9pm capable to twelve (12) hours a day (a total of eighty-four (84) hours a week). 2. The company shall prescribe its regular or official work day, working time, work shift and rest day of employees. 3.The regular or official work day, working time, work shift and rest day of any employee may be changed or modified by the company from time to time upon notification to the employees concerned depending on their circumstances or when the operation of the company requires. Leave of Absence with Pay 1. Vacation leave 2. Sick leave Maternity leave 3. Paternity leave 4. instructional leave Overtime Pay Emp loyees who, due to the necessities of the operations, may be required by the company to render the necessary overtime work during the regular work days, rest days, and legal holidays, especially during the store sessions such as school openings, Christmas, etc shall be entitled to the payment of overtime pay in accordance with the law.For the purpose of the overtime pay, the legal holidays shall include the ff 1. New Years Day 2. Araw ng Kagitingan 3. Labor Day 4. Independence Day 5. National Heroes Day 6. All Souls Day 7. Bonifacio Day 8. Christmas Day Non-working holidays 1. Holy Wednesday 2. Maundy Thursday 3. unassailable Friday 4. Black Saturday 5. December 31 (New Years Eve) 6. All Saints Day 7. December 24 (Christmas Eve) Bonuses 1. thirteenth Month Pay The company shall give 13th month pay to employees who have completed at least 1 year of continuous and satisfactory service with amount equivalent to his/her monthly staple fiber pay and shall be given on the 15th of Decemb er. CHAPTER IIIMARKETING ASPECT This chapter contains information on the companys marketing aspect. It includes the supply and demand data, prices and the marketing programs to be used to promote the business. A. Demand YC = a + bx a = ? y / n b = ? xy / ? x2 x = years as measured from the middle year(s) n = number of outgoing years covered Y (Demand) = Total population x % Primary target market x % tryers x % users x frequency of secure A critique was conducted for the purpose of identifying the potential market share of Leaflets bookstore. It is composed of 250 respondents, mostly students and young professionals belonging to the class A-B and C of the market.It also aims to know the readership of the market, the bookstores where consumers ordinarily buy, the number of potential customers interest in a bookstore with a mini-cafe the consumer preferences in terms of the type of book that they buy, the work out spent for books by the consumers and their income level. pic Figur e 3 Pie Chart Graph of the Readership of the Market pic Figure 4 Pie Chart Graph of the Bookstores where consumers usually buy picFigure 5 Percentage Distribution of potential customers interested in a bookstore with a mini-cafe picFigure 6 Percentage Distributions of Consumer Preferences picFigure 7 Percentage Distribution of the Income Level of the Market picFigure 8 Percentage Distribution of the budget spent on books by the consumers picFigure 9 Percentage Distribution of the Sex of the potential consumers picFigure 10 Percentage Distribution of Age Level of the Potential Consumers xciv pct (94%) of Filipino adults can read (Simple words at least). Ninety- per centum (90%) of Filipino adults have read books, while 68% have read non-school books. Twenty-two percent (22%) of Filipino adults read nonschool books at least weekly, while another 22% read nonschool books only a few times a year. Ninety-one percent (91%) of those who read non-schoolbooks do so to get informat ion or gain additional knowledge, while 9% do so for enjoyment of amusement. Seventeen percent (17%) of Filipino adults, in the past year, read only one non-schoolbook, while 14% read at least ten non-school books. Filipino adults from ages 18-24 read more non-school books, with five books as average, compared to older ones, in the past year. Fifteen percent (15%) of Filipino adults bought at least one non-schoolbook for personal reading in the past year. Forty-two percent (42%) of Filipino adults do not know if a public library exists in their locale. Seventy-six percent (76%) of those who read non-school books do not borrow from libraries. Only 4% of Filipinos have home libraries. Fifty-eight percent (58%) of those who bought non-school books for personal reading spent at most P 200 in the past year. Fifty-seven percent (57%) of Filipino adults prefer to read non-school books in Tagalog, 30% prefer incline, and 13% prefer Cebuano. Romance/love stories (26%) and the recor d (38%) are the most popular non-school books read by Filipino adults. The National Book Development Board commissioned the Social Weather Stations to conduct a survey on the reading attitudes and preferences of Filipinos. This is the most comprehensive subject on book readership in the country. The survey was conducted from March 10 to 25, 2003 with 1,200 respondents composed of 300 voting-age adults from every study area National Capital Region, Balance Luzon (areas within Luzon but outside NCR), Visayas, and Mindanao.The sample size has an error margin of +/-3% for the entire Philippines and +/-6% for every study area. Of the total respondents, 63. 6% are from rural areas, while 36. 4% from urban. Of the total respondents, 7. 7% belong to classes ABC, 67. 4% class D, and 24. 8% class E. Significant Findings of the Book Readership Survey Readership of the 7 -17 years old age group Nationwide, 60% of the households surveyed have family shares aged 7-17. Of these households, 35% h ave at least one member of the 7-17 age group who reads non-schoolbooks. Of the total family members aged 7-17, only 26% read non-schoolbooks, but most of those who read non-schoolbooks read at least weekly.Readership of non-schoolbooks among members aged 7-17 tends to be higher among females, classes ABC, those with a library at home, and those whose household heads have high education. The most popular non-schoolbooks read by the 7-17 age group are the al-Quran (22%) and chat up novelettes (22%). Readership of Filipino Adults The good news is 94% of Filipino adults can read (simple words at least). 90% have read books at least some time in their lives. 68% have read nonschoolbooks. For those who read, 91% read to gain knowledge while 9% read for enjoyment. Accessibility of Bookstores and Libraries The survey reveals that many of the respondents (42%) are not aware if a library exists in their locale. 0% say that bookstores are not within walking distance from their residence, an d 18% do not know if there is a bookstore in their locale. Data gathered from the National Library show that there are only 511 municipal libraries out of 1,496 municipalities, and 49 provincial libraries out of 80 provinces. Adult readership of non-schoolbooks tends to be higher among those with high levels of education, those who attend private rather than public schools, those from f number socio-economic levels, those with higher personal monthly income, those from urban rather than rural areas, those younger in age, those who are not married, those who have libraries in their homes and offices, those living nearer to bookstores and public libraries, and those whose social networks (kith and kin) also like to read. While Filipino adults generally recognize the value of reading books, many (43%) can let a whole year pass without reading a single non-schoolbook. On the other hand, 15% read 2-3 non-school books, and 14% read at least 10 non-school books. Books are read m ore for gaining knowledge and information, and thus perhaps book reading is considered something to do when the need arises. Watching TV, movies and videotapes, listening to the radio, and going to malls seem much more fun to do. Perhaps parents, educators, publishers, and advertisers ought to do more to portray book reading as fun to do too.Filipino adults generally find books to be good gifts, and although considered costly, a book is not regarded as a luxury item but a necessity. The survey shows that readership of non-schoolbooks is higher among Filipino adults from the upper socio-economic classes who have reached high levels of education and attended private schools, are younger, either single or without a partner, and live in the urban areas. Moreover those who live near libraries and bookstores read more often. The Bible (38%) and romance novels (26%) are the most commonly read books by adult readers. The highest percentages of Bible-readers are from Mindanao (51%), class E (43%), females (42%), and 45 and above years old (49%).The highest percentages of romance novel readers are from Balance Luzon (27%) and Visayas (27%), class E (28%), females (37%) and 18-24 years old (46%). After the Bible and romance novels, females like to read about cooking (11%), while males read about politics (10%). Manner of Acquiring Non-Schoolbooks Allowing for multiple answers, the following are the means through which Filipino adults who read non-schoolbooks acquire them borrowing from other people (52%), receiving books as gifts (40%), borrowing from libraries (24%), renting (18%), and buying (15%). Majority of respondents from all study areas and all socio-economic classes do not borrow from libraries. Buying Non-SchoolbooksThe percentage of those who bought non-schoolbooks for personal reading in the past year increases with social class, educational attainment, and personal monthly income. 58% of Filipino adults who bought non-schoolbooks in the past year spent only a maximum of P200. 16% spent more than P1,000. Among classes ABC, 38% spent more than P 1,000. B. Supply Supply of Book retailers within Metro Manila = 1,399 C. Prices Table 4 List of Books from Rex Publishing Co. tip AUTHOR COPYRIGHT PRICE WITH 20% MARK UP DESCRIPTION QTY. Rex Publishing Co. ACCOUNTING Tax Accounting Digest Co, Untian Jr, 10 2008 420. 00 504. 60 Basic Accounting Concepts and Garcia, et al 10 2006 250. 00 Procedures 300. 0 Bookkeeping Manual for Galanza, R. M 10 2006 151. 00 Merchandising Companies 180. 20 Accounting Principles and Procedures Galanza, et al 2003 272. 00 Sole Proprietorship Vol. 2 10 326. 0 Merchandising Accounting Principles and Procedures Galanza, R. M 2003 254. 00 Sole Proprietorship Vol. 1 10 304. 80 Servicing Partnership and Corporation Carillo, J. L 1997 207. 00 Accounting 10 248. 0 BUSINESS LETTER WRITING Business finance R. Medina 10 2007 250. 00 300. 00 Business Finance (Philippine Dela Cruz 2005 350. 00 Environment) 10 420. 00 Merger and Acquisition of Nasution E. 2005 344. 0 Philippine Banks 10 412. 00 Business Ethics Padilla, R. A 10 2004 200. 00 240. 00 Integrated Business and Abulencia, E. 2001 223. 00 Technical Communication 10 267. 60 Business Correspondence Baraceros, E. L 10 2000 188. 00 225. 0 CHEMISTRY Inorganic Chemistry Miessler, et al 10 2008 988. 00 1185. 60 10 COMPUTER drill Software Reyes, F. D 10 2007 247. 00 261. 60 Application Software Reyes, F. D 10 2006 218. 00 282. 0 Secret of Designing for Mangilit 10 2005 235. 00 417. 60 Websites EDUCATION bookman Teaching Work text Atienza, et al 10 2007 285. 00 342. 0 10 Principles of Teaching 1 Acero, et al 10 2007 180. 00 216. 00 Introduction to Special Inciong, T. 10 2007 335. 00 402. 00 Education Foundations of Education Recto, A. 10 2005 164. 00 Vol. 2 196. 80 Foundations of Ed ucation Recto, A. 2005 296. 0 Vol. 1 10 355. 20 Strategic Planning of EducationMiclat, E. F 10 2005 378. 00 453. 60 Foundations of Education Calderon, J. F 10 1998 416. 00 499. 20 Principles an Strategies of Acero, et al 2000 278. 00 Teaching 10 333. 0 ENGLISH English for Educational Francisco, S. 10 2006 255. 00 Purposes 306. 00 Communication Skills I Baraceros, E. L 2005 273. 00 Improving Study and Thinking 10 327. 0 Skills in English Enhancing Basic Research and Lacia, et al 10 2004 164. 00 Writing Skills 196. 80 Fundamentals of English GrammarCruz, et al 10 2001 456. 00 547. 20 Communication Skills 2 Baraceros, E. L 10 2000 157. 00 188. 0 ENGINEERING Engineering, Contracts, Mendoza, G. 1998 385. 00 Specifications and Ethics 10 462. 00 Strength of Materials Mejia, et al 10 1998 169. 00 202. 0 FILIPINO Komunikasyon sa Akademikong R. Dinglasan 10 2007 273. 00 327. 60 Filipino Panitika n ng Lahi Belvez, et al 10 2006 360. 00 432. 00 Kritisismong Pampanitikan Dimglasan, et al 10 2005 279. 00 334. 80 Sulyap sa Panulaang Filipino Macaraig, M. 10 2004 302. 00 362. 0 Makabagomg Balarilang Filipino capital of Chile 10 2003 279. 00 334. 80 Pagbasa at Pasgulat sa Casanova 10 2001 290. 00 348. 00 Ibat-ibanf Disiplina Retorikang Pamgkolehiyo Casanova 10 2001 302. 00 362. 40 Panitikan sa Pilipinas Rubin, et al 10 2001 350. 00 420. 0 FOREIGN LANGUAGE Learn to Speak English, Belvez, P. M 2003 279. 00 334. 80 Japanese and Filipino 10 HOTEL AND RESTAURANT MANAGEMENT Nutrition and Dietetics M. McWilliams 10 2007 838. 00 1005. 60 A Guide to Meal Management and Table Service Soriano, N. N 10 2004 182. 00 218. 40 Nutrition and Home Technology Mortola, et al 10 1997 188. 00 225. 60 Fundamentals in Meal ManagementDizon 10 1994 191. 00 229. 0 belles-lettres Literatures of the World Sialongo,et al 10 2007 318. 00 381. 60 Treasures of the Philippine Viar, et al 2006 218. 00 261. 60 Regional Literature 10 Literatures of the Philippines Lacia, et al 10 2003 344. 00 441. 60 The Literatures of Asia and Duka, C. R 10 2001 242. 00 290. 0 Africa MANAGEMENT AND MARKETING Fundamentals of Strategic N. A Orcullo 2007 265. 00 318. 00 Management 10 Business Organization and Medina, R. 2006 291. 00 349. 0 Management 10 Human mental imagery Management Corpuz, C. R. 10 2006 281. 00 337. 20 Management Theory and Practice Lorenzana 10 2003 241. 00 289. 20 Marketing Management Lao, F. M 10 1998 470. 00 564. 00 Management Fajardo, F. R 10 1997 308. 00 369. 60 Principles of Marketing Medina, R. G 10 1990 212. 00 254. 0 MATHEMATICS Basic Statistics for the Albert,et al 10 2008 286. 00 343. 20 Tertiary Level Mathematics of Investment Altares, et al 10 2007 308. 00 369. 0 College Algebra Young, et al 10 2006 374. 00 448. 80 Basic Mathematics fo r College Benigno, G. D. 10 2006 312. 00 374. 40 Students Plane Trigonometry Mejia, et al 10 2004 305. 00 366. 00 Modern College Algebra Dayrit, et al 10 2002 253. 00 303. 0 NURSING Study and Thinking Skills in Aquino, A. 10 2007 282. 00 338. 40 Nursing Concepts in Biology Enger, et al 10 2007 1299. 00 558. 80 makes Pocket Drug Guide Barberio, et al 10 2007 625. 00 750. 00 Math and Dosage Calculation for 2007 748. 00 897. 60 medical exam Careers Booth, K.H 10 Human Anatomy Saladin, K. 10 2005 1199. 00 1438. 80 NCLEX-RN Review Dahlhauser, M. 10 2006 759. 00 910. 90 Developing Community Nursing Spencer, et al 2006 534. 00 640. 80 Practice 10 Ethics for Nursing Padilla R. A 10 2005 248. 00 297. 0 PHILOSOPHY, ETHICS AND LOGIC Business Ethics and Social F. Roa 10 2007 230. 00 276. 00 Responsibility Logic for Nursing Students ad Rivas, et al 2006 289. 00 346. 0 Professionals 10 Medical Ethics Padilla, R. A 10 2006 291. 00 349. 20 Ethics in the Philosophical Babor, E. R 2006 157. 00 369. 60 Discipline of Action 10 Introductions to Philosophy Ramos, C. R 10 2004 290. 00 348. 00 Business Ethics Padilla, R. A 10 2004 200. 00 240. 0 PSYCHOLOGY Introduction to psychology and Understanding Human Behavior Arenas 10 2004 501. 00 601. 20 Educational Psychology Gines, et al 10 2003 422. 00 394. 80 Introductory Course in Group Tria, et al 10 1999 220. 00 264. 0 Dynamics General Psychology Gines, et al 10 2003 422. 00 506. 40 Developmental Psychology Gines, et al 10 1998 260. 00 312. 00 Personality Development and Sanchez, C. A 1996 219. 00 Human Relations 10 262. 80 Industrial Psychology De Leon,E. B 1a0 1993 326. 00 391. 0 REFERENCE Techniques and Strategies in Taking the Civil Service O. Yebra 10 2008 190. 00 228. 00 Commission RESEARCH/THESIS WRITING Research Methods and Thesis Calmorin, et al 10 2007 357. 00 428. 0 Writing Principles and Methods of ARiola, M. 10 2006 323. 00 387. 60 Research Methods of Research Acero 10 2006 187. 00 224. 40 Statistics for Research Subong, et al 10 2005 270. 00 324. 00 Research Methods Sevilla, C. G 10 1992 318. 00 381. 0 RIZAL Jose P. Rizal Isang Aklat sa Adanza, et al 10 2002 218. 00 261. 60 Pandalubhasang Kurso Jose P. Rizal Life, Works and Acibo, et al 1995 215. 00 258. 0 Role in the Philippines 10 SCIENCE Introduction to Biology M. Melchor 10 2007 165. 00 198. 00 Essentials of Physical experience Malenab, et al 10 2006 337. 00 404. 40 Essentials of Anatomy Singh,I. 10 2005 603. 00 723. 60 Environmental Science Santiago, F. 10 1996 202. 0 242. 40 SOCIAL SCIENCE Introduction to Sociology and Palispis, E. S 2007 190. 00 456. 00 Anthropology 10 Philippine History Halili, M. C 10 2004 271. 00 325. 0 PRE- SCHOOL AND CHILDRENS BOOKS Ang Unang Alpabetong Pilipi no Agno, L. N 10 1990 90. 00 108. 00 Bumasa Tayo Agno, L. N 10 1990 45. 85 55. 02 Flowers are here and there Agno, L. N 10 1990 47. 50 57. 00 Fruits for Children Agno, L. N 10 1990 44. 50 53. 40 encyclopedism Basic English Agno, L.N 10 1990 79. 50 95. 40 study Language the Easy Cosme. V. 10 2001 89. 95 107. 94 Way(P) Learning English the Easy Cosme, V. 10 2001 80. 00 96. 00 Way(N) Learning English the Easy Cosme, V. 10 2001 99. 5 119. 94 Way(K) Learning Math the Easy Way(K) Munio, A. 10 2001 120. 00 144. 00 Learning Math the Easy Way (N) Munio, A. 10 2001 107. 00 128. 40 Learning Math the Easy Way (P) Munio, A. 10 2001 139. 75 167. 70 Learning Reading the Easy Way Bautista 10 2000 99. 75 119. 4 (K) Learning Reading the Easy Way Bautista 10 2001 130. 00 156. 00 (N) Learning Reading the Easy Way Bautista 10 2001 118. 00 138. 00 (P) Mag-isip, Magbasa at Gumawa (K) Bautista D. 10 2001 188. 0 141. 60 Mag-isip, Magbasa at Gumawa (N) Bau tista D. 10 2000 99. 95 119. 44 Mag-isip, Magbasa at Gumawa (P) Bautista D. 10 2001 130. 00 156. 00 Mga Pambansang Sagisag Natin, underseal Agno L. N. 10 1990 37. 75 45. 30 Musical Instruments Agno L. N. 10 1990 46. 75 56. 0 My Friend Jesus (K) Terania, A. T 10 2001 95. 00 114. 00 My Friend Jesus (N) Terania, A. T 10 2001 69. 00 82. 80 My Friend Jesus (P) Terania, A. T 10 2000 75. 00 90. 00 The Alphabet PRIMER Agno L. N 10 1988 96. 00 115. 20 Unang Hakbang sa Pagbasa Agno L. N 10 1957 9. 50 11. 0 economize It Right (K) Gocalin G. B 10 2001 109. 25 131. 10 Write It Right (N) Gocalin G. B 10 2001 93. 00 111. 60 Write It Right (P) Gocalin G. B 10 2001 93. 00 111. 60 NEW TITLES Go Bright with Science Alacar R. 10 2008 225. 00 270. 0 Getting Ready to Read (N) Tugade 10 2006 95. 00 114. 00 Fun with Colors and Shape(N) Tugade 10 2006 85. 00 102. 00 Fun with Alphabets and Sounds(N) Tugade 10 2006 135. 00 162. 00 Starting Reader(K) Tugade 10 2006 120. 00 144. 00 Growing Reader(K) Tugade 10 2006 95. 00 114. 0 Thinking Reader (P) Tugade 10 2006 80. 00 96. 00 Super Reader (P) Tugade 10 2006 80. 00 96. 00 CHILDRENS STORYBOOKS A Gift for Santa Claus Sulpicio M. C 10 1997 80. 00 96. 00 Dalawang Puyo Sulpicio M. C 10 2001 60. 00 72. 0 Olivia the Octopus Princess Sulpicio M. C 10 1999 150. 00 180. 00 Polka Dot Mommy Sulpicio M. C 10 2001 65. 00 78. 00 Princess Oyster Sulpicio M. C 10 1997 80. 00 96. 00 The Guardian Angels Christmas ListSulpicio M. C 10 1997 80. 00 96. 00 The Sunflower Queen Sulpicio M. C 10 1997 80. 00 96. 0 Bryan Learns his Lesson Babao C. B 10 2004 130. 00 156. 00 Basura Monster Babao C. B 10 2007 150. 00 180. 00 The Story of Christine Babao C. B 10 2007 150. 00 180. 00 At Muling Ngumiti si Haring Araw Papasin B. 10 2008 130. 00 156. 00 Table 5 List of Books from Anvil Publishing ANVIL Publishing ISBN ITEM AUTHOR QTY. COPYRIGHT PRICE WITH Desc. 20% MARK UP MARKETING 9712715795 A Treasury of Felix Lao 10 2005 95. 00 114. 0 Quotes for Marketing 9712714284 Treasury Quotes- Felix Lao 10 2005 95. 00 114. 00 Mktg. Practitioner 9712709965 Art and AdvertisingEmmanuel Uy10 2000/SB 250. 00 300. 00 9712709957 Art and AdvertisingEmmanuel Uy10 2000/HB 595. 00 714. 0 9712714616 Creative Selling Felix Lao 10 2004 95. 00 114. 00 Techniques 9712712494 E- Marketing Leonardo 10 2002/BP 395. 00 474. 00 Garcia 9712712486 E- Marketing Leonardo 10 2002/NP 250. 00 300. 0 Garcia 9712706664 Marketing Cases 1 Dr. Felix 10 1997/NP 295. 00 354. 00 Lao 9712710971 Marketing Cases 2 Dr. Felix 10 2001/NP 195. 00 234. 00 Lao 9712718236 Pharmaceutical Bus. Dr. Felix 10 2006/BP 580. 00 696. 0 Cases Lao 9712718243 Pharmaceutical Bus. Dr. Felix 10 2006/NP 295. 00 354. 00 Cases Lao 9712718212 Pharmaceutical CareDr. Felix 10 2006/BP 585. 00 702. 00 Lao 9712718229 Pharmaceutical CareDr. Felix 10 2006/NP 295. 00 354. 0 Lao 9712711862 Pharmaceutical Eco. ,Adm. & Acctg. Dr. Felix 10 2002/NP 220. 00 264. 00 Lao 9712706656 Pharmaceutical Marketing 2nd Ed. Dr. Felix 10 1997/NP 180. 00 216. 0 Lao 9712705683 Pharmaceutical Marketing 3rd Ed. Dr. Felix 10 1999/NP 420. 00 504. 00 Lao 9712718427 Pharmaceutical Marketing 4th Ed. Dr. Felix 10 2006/BP 950. 00 1140. 0 Lao

Year 11 Physics: the World Communicates Dot Points

The World Communicates 1. The prosper model groundwork be manipulationd to explain how authorized technologies transfer education * describe the aught transformations required in unrivaled of the following mobile telephone, fax/ modem, radio set and television Energy transmission in mobile telephone ound coil energy (input conk pop) -> electrical (in transmitting phone) > radio moving ridge (transmit signalize) -> electrical (in receiving phone) -> sound (output sound) * describe plucks as a transfer of energy disturbance that whitethorn occur in one, two or three dimensions, depending on the nature of the gesture and the culture mean(a) A wave is a travelling disturbance which transfers energy without transporting matter. They may occur in 1D, 2D or 3D, depending on the nature of the wave and the mass medium. D- slinky, laser conflagrate >>> only moves in one direction 2D- peeing wave >>> propagates in each(prenominal)(prenominal) directio ns on a superstar plane 3D-light, sound, all EM waves >>> spreads/ radiates in all directions from a single signalize *identify that mechanized waves require a medium for propagation while electromagnetic waves do not Mechanical waves require a medium (particles in order to propagate) while electromagnetic waves do not. Classification of Waves in terms of medium > mechanical (requires), electromagnetic (doesnt require) -in terms of particle vibration > mechanical >>> transverse (perpendicular), longitudinal ( mate) * define and apply the following terms to the wave model medium, displacement, amplitude, period, compression, r arfaction, crest, trough, transverse waves, longitudinal waves, frequency, wavelength, velocity Mechanical Waves -require a medium to propagate -involves the transfer of energy by a medium by the motion of particles of the medium itself -particles moves as oscillations or vibrations around a fixed pointTransverse waves (e. g. light) mech anical waves particles of the medium oscillate back and forth in a direction perpendicular to the direction of wave propagation -does not require a medium Longitudinal/compressional waves (e. g. sound) -mechanical waves -particles of the medium oscillate back and forth in a direction parallel to the direction of propagation -requires a medium Period (T) magazine taken for a single wave to pass through a fixed point OR the time taken for a particle of a medium to make one complete oscillation (measured in atomic sum 16s) -T = 1fFrequency (f) numerate of waves that pass through a fixed point per second OR number of complete oscillations of a medium particle in one second (measured in hertz > Hz) Medium material through which a wave can propagate Displacement-shortest distance from initial position to final position of a particle Amplitude (A) maximum displacement of particles from the undisturbed state (equilibrium position) Compression zones where particles are closer toge ther than in their undisturbed state Rarefaction zones where the particles are further apart than in their undisturbed state Crest- highest part of the wavesTrough- lowest part of the wave Wavelength (? ) distance between 2 successive identical points on a wave (e. g. distance measured in metres, between adjacent crests or troughs) swiftness (v) speed at which the wave transfers energy away from the source * describe the relationship between particle motion and the direction of energy propagation in transverse and longitudinal waves Particles in a transverse wave oscillate back and forth in direction perpendicular to direction of propagation.Particles in a longitudinal wave oscillate back and forth in direction parallel to direction of propagation. * quantify the relationship between velocity, frequency and wavelength for a wave Velocity is directly proportional to the product of the frequency and wavelength of the wave. 2. Features of a wave model can be used to account for the properties of sound * identify that sound waves are vibrations or oscillations of particles in a medium Sound Waves -are vibrations or oscillations of particles in a medium classed as a mechanical longitudinal wave -when sound wave propagates, vibrations of the particles create pressure variations within that medium -frequency of a sound is determined by the frequency of the accredited vibration,NOT by the medium it travels through (i. e. frequency of a sound doesnt change through any medium) -speed of sound is divergent in different media -sound travels fastest in solids, followed by liquids therefore gases (i. e. high density- particles packed more closely together- vibrations travel faster) -speed of sound in air = 343 m/s relate compressions and rarefactions of sound waves to the crests and troughs of transverse waves used to reconcile them Compressions > crests Rarefactions > troughs * explain qualitatively that pitch is related to frequency and volume to amplitude of sound waves The amplitude of a sound wave determines the volume of the sound. high amplitude = high volumelow amplitude=low volume Likewise, the frequency of a sound wave is directly related to the pitch of a sound. The higher the frequency, the more vibrations per second, and thus, the higher the pitch.High frequency= high pitchlow frequency=low pitch * explain an echo as a reflection of a sound wave Echo forms when a sound wave reflects off a hard surface and rebounds back to its original source, essentially becoming the reflection of a sound wave. wide potpourri of applications including SONAR (Sound Navigation And Ranging) > method for finding the depth of water and detection of animals and other objects in water * describe the principle of superposition and compare the resulting waves to the original waves in sound Superposition- also known as wave interference when two or more waves of the selfsame(prenominal) type pass through the same medium at the same time, they wil l interfere with each other -individual factor waves will interfere to give the resultant wave -position of any point on the resultant wave is the sum of the amplitudes of the component waves -rules to superimpose component waves 1. End points 2. Intersecting points 3. Crests/ Troughs -note > geld + curve = curve gt curve + line = curve > line + line = line > once component waves no longer interfere with each other, they will return to their initial state -constructive interference > component waves are in phase (crests and troughs aligned) -destructive interference > component waves 180? out of phase (crests of one wave aligned to troughs of the other and vice versa) > resultant wave is a straight line 3.Recent technological developments have allowed greater use of the electromagnetic spectrum * describe electromagnetic waves in terms of their speed in lacuna and their lack of requirement of a medium for propagation Electromagnetic Waves travel through berth at the speed of light, 310? m/s. do not require a medium to propagate (i. e. can pass through a vacuum, are all transverse waves) e. g. gamma rays, X-rays, ultraviolet, visible (VIBGYOR), infrared, microwaves, radio waves * identify the lectromagnetic wavebands filtered out by the nimbus, especially UV, X-rays and gamma rays Waves able to penetrate atmosphere and reach surface of the Earth> visible light, radio waves, microwaves -too much moving-picture show to UV radiation can result in cancers and dangerous mutations -too much exposure to X-rays and da Gamma radiation would quickly kill us -Earths atmosphere has the ability to absorb ay unveiling high energy radiation * identify methods for the detection of various wavebands in the electromagnetic spectrum EM Wave Detectors SourceGamma Geiger Muller tube Nuclei of radioactive atoms and cosmic rays X-ray Fluorescent screen X-ray tubes Ultraviolet (UV) video/solar cellsFluorescent chemicals Very hot objectsArcs and sparksMercury c apour lamps Visible Photo/ solar cellsEye Hot objectsLampsLasers Infrared Special photographic filmSkinSemiconductor devices such as LDR and photodiode Warm and hot objects (e. g. ire, people) Radio/ Microwaves Aerials connected to tuned electric circuits in radio and TV sets Microwaves and ovensTV and radio transmitters using electric circuits and aerialsOscillating electrons Note the sun is a producer of all EM waves sending all bandwidths to Earth Photographic film detects all EM waves except for radio/ microwaves * where k = pith of energy of source, d = distance away from source, I= glitz explain that the relationship between the fervency of electromagnetic radiation and distance from a source is an example of the inverse square lawIntensity the energy genuine per square metre per second at a distance away from the source Attenuation decrease in the strength of the signal or light -EM waves decrease in intensity the further they are away from the source to reduce attenu ation in long distance talk, signal needs to be either > sent out as a very large strong signal > signals travelling long distances need to be amplified at repeater or booster displace along their path * outline how the modulation of mplitude or frequency of visible light, microwaves and/or radio waves can be used to transmit information Bandwidth space taken up in terms of frequency Modulation process of adding (encoding) signal information to an EM wave Amplitude Modulation -signal wave encoded onto aircraft carrier wave by adding amplitude of signal wave and carrier waves using principle of superposition -turns into resultant modulated wave -information stored in variations of amplitude -constant frequency, changing amplitudes when received, radio receiver will decode variation in amplitude to obtain original signal, which is then amplified Advantages Disadvantages * requires a much smaller bandwidth of frequencies for transmission * number of transmissions possible in the AM band is larger * depend on changing of amplitude through superposition of waves and therefore e very given to interference Frequency Modulation -signal wave added to carrier waves by changing frequency of carrier wave -information stored in variations of frequency -constant amplitude, changing frequencies low signal corresponds to low frequency and vice versa for high signals Note frequency bands = megahertz (MHz)= _x106 m/s Advantages Disadvantages * since FM waves store information on varying frequencies, less prone to interference -harder to influence frequency of a wave by interference and superposition * each transmission utilises a large bandwidth * different transmitters must be allocated different frequency bands for transmission to avoide interference with each other * limited number of transmitters allowable in given area discuss problems produced by the limited range of the electromagnetic spectrum available for communication purposes -each transmission requires different frequency bands, but available bandwidth for certain types of EM waves is limited so theres a possibility may run out of bandwidth and have transmissions start interfering with each other 4. Many communication technologies use applications of reflection and refraction of electromagnetic waves * describe and apply the law of reflection and explain the effect of reflection from a plane surface on waves reproval When a wave strikes a boundary, it bounces back.This is known as the reflection of a wave. Law of Reflection angle of incidence is equal to the angle of reflection misadventure ray, reflected ray and the normal are on the same plane * describe ways in which applications of reflection of light, radio waves and microwaves have assisted in information transfer Light > fibre optic communcation Radio waves > AM/ FM radio transmission Microwaves > microwave repeating stations (to boost intensity of received signals through use of parabolic concave surface of sate llite dishes) > mobile phone, internet cable data describe one application of reflection for each of the following plane surfaces, concave surfaces, convex surfaces, radio waves being reflected by the ionosphere Plane > dressing and shaving Parabolic concave > satellite dishes (to reflect incoming signals to an antenna at the focus, hence amplifying signal), used in microwave repeating stations and radar control towers to boost intensity of received signals) >produce parallel beams of light used in torches, car headlight, etc Convex > shop security mirrors and side view mirrors (provides wider range of view) Radio waves reflected by ionosphereIonosphere region of Earths atmosphere which consists of charged particles (electrons and ions) -charged property allows it to reflect low frequency (high wavelength) EM waves such as radio waves -this reflection property enables the transmission of radio waves to receivers that are out of sight due to the Earths curvature * explain that refraction is related to the velocities of a wave in different media and outline how this may result in the bending of a wavefront Wavefront a line that joins all the point that are in phase in a wave (e. . a line that joins all crests, so is perpendicular to direction of propagation) Refraction when waves travel from one medium to another, where they experience a change in speed, travel different distances (for the same interval of time), causing its wavefronts to bend. This changes the direction of propagation of the wave. Exception when wave hits boundary between the two media at right angles, incident wavefronts are parallel to boundary, or incident angle is 0? -wavelength and velocity change -frequency remains the sameWhen a wave travels from a more dumb to a less dense medium, direction of wave bends away from the normal and vice versa. Note deep water is less dense than shallow water * define refractive index in terms of changes in the velocity of a wave in passing from one medium to another refractile Index the absolute refractive index of a material is a ratio of the speed of light in a vacuum to the speed of light in the material RI = cv , where c is the speed of light, and v is the speed of light in material It is the change in velocity of a wave passing from one medium to another. related to optical density (i. e. high RI = high OD and vice versa) * define Snells Law = = n? n? * identify the conditions necessary for total internal reflection with reference to the tiny angle Total internal reflection occurs when the incidence angle is greater than the critical angle. * i. e. boundary alone reflects the waves, hence the wave never escapes the medium it is in Critical angle wave travelling from more dense to less dense angle of incidence forms an angle of reflection of 90? the critical angle) * outline how total internal reflection is used in optical fibres Fibre-Optic converse optic fibres made of glass or plastic materials -An opti cal fibre consists of a core (made of material with higher RI/ is more optically dense) and a cladding Light encoded with data is guided along the length of the fibre via total internal reflection until it reaches the other end where the information is extracted and decoded Advantages How/ Why large amount of data can be transmitted at any one time * suitable for transmitting information where straight line transmission is unacceptable * interferences by outside disturbances are minimised since light waves are confined within fibres * energy lost due to long distance transmission minimised * by using a group of many fibres * light waves only travel in straight lines * light waves are confined within fibres * energy of light waves totally trapped within core of fibres . Electromagnetic waves have potential for future communication technologies and data storage technologies * identify types of communication data that are stored or transmitted in digital form * fibre optic communica tion * AM/FM radio broadcasting * mobile telephone calls * satellite communication

Amalise Strategic Management

Running Head Amalise Strategic Management Name University Course Tutor Date Gauteng idyll G overnment is functional to the exceed of its capability with utmost dedication and efficiency to serve the citizens of Gauteng. It demands high functioning and competence accompanied by motivation geared with ambition from the various subdivisions it constitutes, to be able to prioritize and fulfill the needs of Gauteng citizens and development of the Gauteng province. The Gauteng peasant exchequer part passelles all the financial matters pertaining to the provincial Government.It collects, manages and forms strategies to act as guidelines when planning on the usage of revenue contributed by the public. The exchequer subdivision works with diligence to ensure governance priorities as outlined in a number of documents and attain initiatives such as Gauteng Growth and Development Strategy (GDS), The Global City Region (GRC) strategical intent, the shared dream of creating a smart p rovince and as reflected by the innovation programs such as the Blue IQ, Gauteng-online, Gautrain and the Batho Pele principles of delivering high quality services to the citizens of Gauteng are achieved.The treasury also works hand in hand with the tyke departments and municipalities to increase the capacity of financial management, achieve operational efficiency, promote accountability in government, provide strategic leadership and technical support in financial management and calculateing, develop and employ efficient internal systems and processes and provide commission and leadership in the implementation of financial management reforms for both provincial and local government.To enhance effective and efficient storage allocation and utilization of fund geared towards fulfilling Gauteng boor Government priorities and improving the financial management system, the Provincial Treasury stipulated a statement of purpose to guide it. According to the Gauteng Provincial Treas ury five-year strategic and writ of execution plans for the period 2009-2014 second draft (5th September 2008) the goal of the treasury was, to provide sound financial management leadership that maximizes service delivery through effective and efficient employ of limited resources in the Gauteng Province (p.36). The vision of the treasury was, to be the pioneer in financial management leadership and fiscal discipline in spite of appearance the public sector in South Africa therefore enabling shared economic growth (p. 37). The Gauteng Provincial Treasury five-year strategic and performance plans for the period 2009-2014 second draft (5th September 2008) states the mission that the Gauteng treasury follows to implement their vision.We strive to be an innovative, pro-active and value adding partner to our stakeholders, by researching and implementing best practice approaches to financial management, enhancing vertical and horizontal alignment in government, promoting and encouragi ng more advised understanding of the financial management framework, instilling accountability, sound analytical reporting, good enterprise governance and transparency as the norm, ensuring allocative efficiency and optimal utilization of resources facilitating strategic alternative funding solutions thereby supporting an environment of sustainable economic growth and amicable development (p.37). The Gauteng Provincial Treasury exhibits reliability and efficiency by performing duties minded(p) to them in accordance to the legislative mandate. It ensures the principles it has formed are aligned in accordance to the Batho Pele principles by enabling the provision of technical financial aid and analysis, ensuring the spending agencies value the function of money and thus do not misuse the money or misinterpret the role the treasury plays when managing the governments financial materials.This is done through training programs such as CIBA and SAM. Also the treasury should promoting transparency by publication of their annual reports and budgets through local newspapers, budget statements and MTBPS. The treasury department also ensures the allocation of funds to every department are fit to the provincial priorities which include building a competitive Gauteng GCR, implementing Gauteng social GDS and building the capacity and organization of the state.The Gauteng Provincial Treasury existence an independent department has a critical role to perform thus needs to be able to motivate the program levels it is running(a) with, to be able to achieve the stipulated goals. The treasury department should be able to plan, organize, behave good interpersonal skills and be able to treasure performance so as to run the duties outlined to it in the most competent and accurate manner (Rees & Porter, 2001).The head of the treasury department was able to show good leadership skills by involving each department in decision making, when reviewing and updating the strategic p lan for the period of 2009-2014, developing mass medium term tactical plans and outlining the methods to use when evaluating performance of the department after every year. In the period of 2006-2009 the treasury did not fully accomplish some of the roles it played.When formulating the strategic plan for the period of 2009-2014, it discussed ways of overcoming that short fall by improving and adding value to maximize their performance so as be able to digest the living standard of the Gauteng citizens, creating a parallel line between their corporate services function and their core strategies, using internal and external auditors to monitor and evaluate those sent to work in the municipalities to prevent creation of too much dependency which may bring undesirable outcome, interns and the credibility of their data.The results the auditors present should be discussed and the solutions given implemented to lay a competent foundation of performing duties in the most qualified way. Th e treasury department should form a partnership with the old-timer Financial officer (chief financial officer) and professional bodies to enable it function in a reliable manner towards achieving the departments vision. The treasury should work with the CFO working for Gauteng Provincial Treasury to be able to evaluate the performance of the department in reference to achieving the departments vision.It should also liaise with other CFOs to gain more knowledge and tactics of performing the role it has defined to fulfill the departments vision. Strategies of communicating with other departments in the Provincial Treasury must be improved, to enable full understanding of the duties they perform. For the treasury department to set a good trend of performing the roles given, to enable the Gauteng Provincial Government achieve the goals it promised the citizens of Gauteng, unqualified municipalities should be fired.This means that the treasury should review its strategy of facultying t o ensure that it has a quality staff in the right quantity. It should pattern KSAOs (knowledge, skills, abilities and other characteristics of the organization) that it will use when staffing, to employ qualified and competent people who will work to the maximum of their capability to improve the overall performance of the treasury department. This will place the department in a better position to perform their duties according the preference and priority of the Gauteng citizens.The head of department in the Gauteng Provincial Treasury should have an ambition that drives him, so as to plan and organize the various departments under his disposal and the duties to be carried out by each department in an efficient way. He should have a power of solve and inspiration so as to win the trust of the subordinate leaders by leading the department in an appropriate manner that will accomplish their vision. The HOD should also be innovative and posses qualities of being able to implement and develop the ideas that have come up and those that existed.This will enable excellent performance and smooth running of the treasury department and thus demolish the foundation of the risks that the Gauteng treasury department faced (Caroselli, 2000). By adopting the right staffing strategies the Gauteng treasury will have competent and qualified staff members that will be able to understand any insurance policy or strategy formed for them to implement as they perform their duties, this will prevent the problem of under and over staffing, lack of motivation and good guidance to the staff and poor management in the departments (Rees & Porter, 2001).For instance due to poor strategies of staffing the Gauteng treasury was unable to implement the strategy given to it by the Gauteng provincial government (GPG). The HOD should evaluate the performance of the department on a regular basis to be able to understand the strengths and weaknesses of every member and delegate duties to them in a fair manner and according to their skill, capacity and competence. This will also help to raise any problem like lack of resources and technology and thus be in a position to provide them.The same system of organization and running of duties will be maintained eliminating the chances of a confusion cropping up during the performance period. This will curb the problem of lack of integration of financial systems (Caroselli, 2000). As the Gauteng treasury department continues to expand, appropriate cadencys should be carried out to also expand the working space and enable comfort to prevail to the staff as they are working.This will increase the overall out put and efficiency of each staff member. The HOD should set up a reliable information and technology management system to prevent loss of data that will give the treasury a history of their performance which is very important when evaluating the performance of the department. This will also prevent the loss of any current inform ation or data being worked on thus maintain the efficiency of the department, because time will not be wasted repeating the same thing again.A back up measure that is reliable and easy to operate and manage should be devised (Rees & Porter, 2001). Administrative skills and policies have been implemented into each department, enabling good relationship to prevail in the treasury department thus contributing to the overall efficiency of performance in the department. This can be portrayed by the good relationship between the HOD and the employees, issue treasury, implementation of NCOP, with the investors and human resource services among others.The Provincial Treasury must take care to prevent the functioning of the treasury to run under the influence of the politicians as this will make them rule biased decisions that favors only one party instead of working to satisfy the desires of the citizens of Gauteng. The treasury department should avoid over reliance to politicians to act a s their guarantors in case of financial crisis but instead should work closely with the DED and GEP. Contracts formed must be fulfilled according to the terms agreed on this can be guided by implementation of SLA with ABSA.This will ensure trust between the treasury departments and the organization or person they are drawing a contract with is maintained. The HOD should ensure the municipalities are thoroughly audited to ensure the funds allocated to them are put in to their correct use and thus eliminate mismanagement of funds. Before initiating any planning methodologies, appropriate and sufficient research should be done to help accurate and adequate allocation of funds to every department in the treasury (Rees & Porter, 2001).Implementation of good leadership skills will enable the Provincial Treasury to meet their objectives which include being recognize as the leading Provincial Treasury in South Africa, ensuring good governance of all financial matters in the province, promo ting integration and alignment of planning processes within the Province, exploring, implementing and managing strategic financing solutions, ensuring the effective and efficient management of Gauteng Provincial Treasury and to be a preferred employer, attracting and retaining high performing individuals (Caroselli, 2000).The strategic management of the Provincial Treasury department should implement good management and leadership skills in the period of 2009-2014, to enable the department to go by their goal, vision, mission and objectives and uplift the performance of the Gauteng Provincial Government. This will make the Gauteng citizens to trust that the Gauteng Provincial Government will act on their needs and will re-elect it back to power.Word Count 1930 Reference inclining Caroselli, M. (2000). Leadership Skill for Managers. New York Mc Graw Hill Professional. Five-year Strategic Plan and Performance Plan (Second draft). (5th September 2008). Gauteng Gauteng Provincial Treas ury. Rees, D. W. and Porter, C. (2001). The Skills of Management. 5th Ed. Bedford Row, London Cengage Learning EMEA.

Ethical Theory

managerial Auditing diary Emerald Article On respect open guess in auditing Lutz Preuss Article information To cite this chronicle Lutz Preuss, (1998),On honourable theory in auditing, managerial Auditing ledger, Vol. 13 Iss 9 pp. ergocalciferol 508 Permanent standoff to this document http//dx. doi. org/10. 1108/02686909810245910 D mastertestloaded on 25-11-2012 References This document fiddletains references to 47 other documents Citations This document has been cited by 2 other documents To feign this document emailprotected com This document has been transfered 2432 times since 2005. *Users who downloaded this Article in addition downloaded * Gary Pflugrath, nona Martinov-Bennie, Liang Chen, (2007),The impact of codes of everlasting(a) philosophy and experience on auditor judgments, managerial Auditing diary, Vol. 22 Iss 6 pp. 566 589 http//dx. doi. org/10. 1108/02686900710759389 Beverley Jackling, Barry J. Cooper, Philomena Leung, Steven Dellaportas, (2007),Pr ofessional chronicle bodies perceptions of ethical issues, ca physical exercises of ethical failure and lessonity tuition, managerial Auditing Journal, Vol. 22 Iss 9 pp. 928 944 http//dx. doi. org/10. 1108/02686900710829426 Douglas E.Ziegenfuss, Anusorn Singhapakdi, (1994),Professional Values and the ethical Perceptions of Internal Auditors, Managerial Auditing Journal, Vol. 9 Iss 1 pp. 34 44 http//dx. doi. org/10. 1108/02686909410050433 Access to this document was granted through an Emerald subscription provided by ASTON UNIVERSITY For Authors If you would like to save up for this, or whatsoever other Emerald macrocosmation, so please engross our Emerald for Authors service. Information most how to choose which unrestrictedation to write for and submission guidelines argon available for each(prenominal). Please visit www. emeraldinsight. om/ occasions for more information. About Emerald www. emeraldinsight. com With over forty years experience, Emerald root Publish ing is a leading independent publisher of global research with impact in business, ships company, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an lengthy range of online products and services. Emerald is twain COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Related playtent and download information correct at time of download. On ethical theory in auditing Lutz Preuss Lecturer, Heriot-Watt University, Edinburgh, UK This expression discusses slipway of self-aggrandizing support to auditors in addressing chaste dilemmas. Codes of Ethics argon very great in this circumstance unless ar in the ? nal analysis insuf? cient devices, because their necessarily generalised form has to be translated into the speci? c stead and thusly studys acceptance sooner t han merely adherence. Codes make believe to be complemented with developed ethical argument of storyants.Hence, several(prenominal) ethical article of faiths argon discussed which have been utilize to invoice in the recent literature, i. e. utilitarianism, deontology, virtue ethical motive and ethics of c are. Unsurprisingly, n whizz emerges as giving completely satis eventory solutions. Yet eclecticism end be avoided by using unite precedents, which combine respective(prenominal) principles to provide reasonably comprehensive cover of decision-making in a business context. As in any other art, practitioners of be, be they public accountants, management accountants or innate auditors, whitethorn face goodisticistic dilemmas in their work.In mapping out the ? eld of potentially con? icting interests, the set up of Chartered Accountants of Scotland (1997, p. i), the oldest professional body in the UK, stipulates The primary duty of the lay down of Chartered Account ants of Scotland is to the public. This principle determines its emplacement as a professional body . The ICAS (1997, p. vii) requires that In addition to the duties owed to the public and to his or her employer, a member of the Institute is bound to observe high standards of conduct, which whitethorn sometimes be contrary to his soulfulnessal self-interest.The author would like to thank Professor Gerald Vinten, editor of Managerial Auditing Journal, and Stephen Morrow, Department of Accountancy and Finance, Heriot-Watt University, Edinburgh, for their helpful suggestions. Managerial Auditing Journal 13/9 1998 five hundred508 MCB University Press ISSN 0268-6902 The public accountant is the con? dential gene of the community at large, but the public does not (re)appoint auditors (for speci? c clean-living dilemmas facing foreign auditors, see Gunz and McCutcheon, 1991 Moizer 1995 Finn et al. , 1994).Management accountants and internal auditors are employees of the corporatio n hence their employment position whitethorn collide with their professional values. They likewise have a responsibility to society comparable to an engineers concern for public safety and are require by the Institute of Chartered Accountants in England and Wales to observe the homogeneous standards of behavior and competence as take to to all other members (Statement 1. 220, quoted in Maurice, 1996, p. 184). Ethical dilemmas tend to be complex and totally hazily de? nable.In history system, object lesson agency frequently throw states a question of causation (Moizer, 1995, p. 425f. ), as the content of an audit tarradiddle may not have an obvious assort with a speci? c result if an auditor quali? es a participations accounts, has he actually caused an ensuing bankruptcy? Furthermore, the very subject matter of accounting is such that twain equally objective accountants may r to each one several(predicate) results. The more or less visible rejoinder by all pr ofessional account statement bodies has been to set up codes of ethics, e. g. by the Institute of Internal Auditors in 1968.Their very existence sets limits for immoral behaviour and offers guidance in ambiguous situations. Studies of members of the Institute of Internal Auditors (Siegel et al. , 1995 Ziegenfuss and Singhapakdi, 1994) prepare that a clear majority do use the code of ethics in their work. It is seen primarily as an instrument for giving guidance in moral dilemmas (64 per cent) rather than a means to enhance the professions public perception (16 per cent). Research by Dittenhofer and colleagues offers an insightful longitudinal billet nto changing moral beliefs of internal auditors in the light of the IIA Code of Ethics. In 1982 Dittenhofer and Klemm (1983) presented a random sample of IIA members with 20 vignettes, each describing morally contentious issues, and asked respondents to indicate their re execute, ranging from dismissal of the person to doing nothing b ecause no ethical problem is perceived to exist. In 1994 Dittenhofer and Sennetti (1995) repeated the survey, again sampling IIA members. In galore(postnominal) cases the authors found signi? smoket changes, with IIA members having become more critical and supporting harsher action.So the proportion of respondents who claim they would dismiss an internal audit supervisor who engaged in insider reporting (situation 4) has risen from 50. 1 to 63. 0 per cent, with particularly large increases for trainees/journeymen (+70 per cent), in the stratum stave shell outation, and insurance (+40 per cent) in the category employers activity . However, some cases arguably less pixilated ones have shown little change over the decade or even a decline. In any case, in that respect were no signi? locoweedt differences in terms of gender or age groups.Most astonishing, so Dittenhofer and Sennetti claim, was the fact that for each scenario almost the complete spectrum of attitudes was repr esented, which indicates that there is no consensus among internal auditors as to what is right or wrong. Codes of ethics are not sufficient to resolve moral dilemmas. For a start, violations of codes have persisted (Finn et al. , 1994 Loeb, 1971 Pearson, 1987). A distinction has to be made betwixt acceptance of a code and mere adherence to it (Loeb, 1971), which may stem from a strong musical arrangemental climate or a fear of being penalised.Furthermore, codes in their usualised form, stopnot cover all eventualities. Analysing Dittenhofer and 500 Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 1998 500508 Klemms (1983) research, Vinten (1996, p. 56) found a cardinal-fold problem for some scenarios clearly morally contentious ones it was unclear exactly which article of the IIA Code utilize and also what response the Code required. Swanda (1990) and Vyakarnam et al. , (1996) found that accountants isplay a tendency to revert to adept knowledge when facing ambiguous moral situations. Hence Mintz (1995) argues that accountants film both technical and moral expertise as well as the intention and ability to act against self-interest if moral philosophy requires doing so. Vinten (1990, p. 10) sees three types of codes 1 a regulatory code, such as the Ten Commandments. It establishes a complete overlap between behaviour and code, which is furnished with such a compelling ethical imperative that further discussion is n any needful nor asked for.It does, however, not recognise shades of grey . 2 an aspi reasonable code, such as the science literature in the Jewish Scriptures. It provides the standard a person should aspire to but recognises that full compliance may rarely be possible. Yet it provides little help in weighing up alternative courses of action. 3 an educational code this holds rules and regulations to be unhelpful if not damaging and instead stresses the importance of the one-on-one conscience in a profession al situation.The unsatisfactory nature of codes of ethics, Vinten suggests, may stem from the predominance of the regulatory model. It emerges that de? ning ethics as the rules of conduct recognised in the human life department of the practice of professional accountancy (Maurice, 1996, p. 9) is to a fault limited. Codes of ethics have to be reinforced with moral development of accountants. Thus researchers have studied the status quo of moral development in the profession (Finn et al. , 1994 of certi? ed public accountants, Ziegenfuss et al. , 1994, of internal auditors and management accountants).Some authors have then discussed possible improvements of moral development within Lawrence Kohlbergs framework for cognitive moral development (Lovell, 1995, 1997 Sweeney and Roberts, 1997). Others have sought to clarify how far individual ethical theories and principles are applicable to accounting dilemmas, although the discussion has often been limited to utilitarianism and deontolog y (Maurice, 1996 Moizer, 1995). Only over the last few years have alternative ethical theories been applied to accounting (Mintz, 1995 Francis, 1990 Oakes and Hammond, 1995 Reiter, 1996, 1997).The aim of this article is to draw the discussion of these ethical theories and principles together into a comprehensive system, where the advantages and disadvantages of individual principles are highlighted. Following Hartman (1994) ethical theories shall be understood less as prescription for action than as tools for understanding complex situations. 1. Utilitarian ethics Teleological or consequentialist ethics judges the rightness or wrongness of an act by its consequences. The most elaborate consequentialist theory is that of utilitarianism, as propagated by Jeremy Bentham (1789/1962).In the de? nition of his disciple buns Stuart Mill (1861/1962, p. 257) Utility, or the Greatest Happiness Principle holds that actions are right in proportion as they tend to promote happiness, wrong as the y tend to produce the reverse of happiness. Utilitarianism is a strongly classless theory as every individual is to be devoted as much consideration as anybody else is. It should be pointed out that Bentham saw this principle not as a watertight moral theory but as a tool for political decision making. Utilitarianism faces obvious virtual(a) problems in its moral arithmetic.Mill introduced a distinction between higher and lower pleasures, yet it is still far from clear how different pleasures of different intensities goat be summed up, how a strong immediate desire compares with a life-long moderate one, and so forth Agents may lack sufficient time to calculate all the consequences or may overestimate their own sufferings and underestimate somebody elses happiness. This kind of criticism can partly be averted by applying the principle of utility not to single acts, act-utilitarianism, but to classes of acts, rule-utilitarianism.Under rule-utilitarianism an act is morally obligat ory if it falls into a category of acts, which in their collectivity tend to produce more happiness than pain. It is no longer necessary to know all the implications of an action one can rely on past evidence to get a slightly accurate account of an acts potential consequences. Rule-utilitarianism is applied in a council recommendation by the Institute of Chartered Accountants of Scotland issued in 1971 (quoted in Moizer, 1995, p. 422), which recommends that members hould not disclose past or intended civilized wrongs, crimes or statutory offences unless they feel the damage to the public probable to arise from non-disclosure is of a very safe nature. 501 Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 1998 500508 Rule-utilitarianism, however, can be shown to collapse into act-utilitarianism, if one follows the rule in situations of type x, do y or some(prenominal) else maximises utility (Smart, 1967). Also, the difficulty or perhaps impossibilit y of a moral calculation has not been solved.Since utilitarianism is to consider all consequences of an action, this includes not only consequences for yet unborn generations but also side effects the agent has not brought about actively, and these may well overshadow intended consequences. Intuitively, one would hesitate to blame a moral agent on this tail end. Utilitarianism in accounting Utilitarianism has two advantages over alternative ethical theories for practise in business. It colligate self-interest with moral behaviour, and a company is per de? nition self- provoke. Secondly, the calculation of bene? and harm is similar to pro? t and loss accounting and hence more likely to ? nd acceptance with business practitioners than bear on ethical theories. By default, utilitarianism is the most in? uential ethical theory in the business context. Most frugal and ? nance concepts are implicitly or explicitly built on the assumption that individuals are interested in maximising before long-term self-interest. A resulting intellectual parenthood of accounting theory and methods in utilitarianism becomes significant in the surround over the neutrality of accounting information.Neutralists, like Solomons (1991), argue that it is not the task of accountancy to be an agent of change in society Accountants should merely convey . unbiased information, on which users can then base their decisions. Radical accountants, such as Tinker (1991), have questioned whether accounting information can actually be neutral. As accounting is embedded in social reality it is neither inexplicably given nor a straight re? ection of social reality and in social con? ict, its theory and methods unavoidably favour one side of the con? ict over another. Thus Lovell (1997) ? ds it problematic that accounting concepts are often presented as neutral or even as morally correct, without pointing out their roots in utilitarian thought. There is evidence (Gray et al. , 1994 Lovell, 199 7 Ponemon, 1992) that accounting and other means of organisational contain compress moral reasoning within the lowest stages of Lawrence Kohlbergs (1981) hierarchy of cognitive moral development. Kohlberg sees moral development progressing from an instrumental use of other persons via the acceptance of a social order to abstract principles which, if necessary, over- ride human laws.Where accounting supremacy is assumed to work because people do not want their underperformance to be detected, a stage one motivation exists. Linking acceptable performance to ? nancial bonuses assumes a stage two motivation. At stage three a person performs as required because she wants to win or maintain the respect of colleagues, a stage quaternity motivation shows in a belief that the law, either respective state laws or the organisational laws, are to be obeyed for their own sake (Lovell, 1997, p. 155). On the other hand, inasmuch as it prevents illegal or immoral practices, accounting control do es have a moral quality . . Deontological ethics Deontological ethics center ones on duty or moral obligation, deon being the Greek word for duty There are various deontological con. cepts, such as Do unto others as thou wouldst have them do unto you, but the most rigorous version was developed by Immanuel Kant (1785/1898). He sees a sharp difference between self-interest and morality and proposes that an action only has moral value if it is performed from duty Kant proposes his . Categorical Imperative (1785/1898, p. 38). Act only on that maxim whereby thou canst at the same time will that it should become universal law.A different version of the Categorical Imperative reads (1785/1898, p. 47) . So act as to contend humanity, whether in thine own person or in that of any other, in every case as an end, never as means only . A maxim, a rational principle, which underlies an action, has to ful? l two criteria to become universally binding ? rst it has to be shown that the maxim can be universalised without contradiction. rift promises if the disadvantages outweigh the bene? ts is not universalisable, because if it was nobody could rely on anybody utter the truth anymore.Secondly, one has to show that a rational agent ought to will the maxim, i. e. that it actually creates conditions which are conducive to human life. Some actions, however, are universalisable but nonetheless seem wrong a religious fundamentalist may reason it necessary to treat opponents in horrendously brutal ways and accept that he would be treated in the very same fashion if he were in the opposing camp. Other cases are not universalisable but do not seem morally wrong universal contraception would bring humanity to an end but to most people it does not seem wrong in individual cases.Furthermore duties, imposed by 502 Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 1998 500508 several categorical imperatives, may clash here the principle offers no further sol ution. On the other hand, Kantian morality links with popular conceptions of morality, e. g. that some actions simply are never permissible, whatever the gain to individuals or society . The link between morality and the will of the agent allows us to praise people for their intentions even if the results fall short of expectations.A deontological set about is also the most master(prenominal) basis for criminal law. Deontology in accounting A deontological perspective underlies much of the self-regulation in accountancy, see for instance the explicit requirement by the Auditing Practices Committee in the US on qualifying a companys accounts on a going concern basis (Moizer, 1995, p. 424) The auditor should not refrain from qualifying his report if it is other than appropriate, merely on the grounds that it may lead to the appointment of a receiver or liquidator. rong, even if it prevented a major disaster image the protracted debate on the evaluation of whistleblowing (Vinten, 19 94), where accountancy bodies for a long time held that concerned employees may raise their concern to superiors but must not under any circumstances report to outsiders without authorisation. A strong deontological emphasis has the disadvantage that compliance with rules is taken to be moral. One feels as an accountant, give tongue to a participant in a study by Vyakarnam et al. (1996, p. 159) that there are so many rules and regulations that anything outside is acceptable. A consensus to work just above the required minimum can lead to a situation where the minimum becomes expected and push increases to drop standards further. 3. Virtue ethics In line of products to the universal emphasis on moral duty in deontology and on general happiness in utilitarianism, Aristotle emphasises the importance of a persons character for morality He suggests that the highest . human right-hand(a) is happiness, not in a crude material sense, but in a comprehensive meaning which carries connota tions of ? ourishing and well-being.This highest respectable is closely linked to the function of a human being, which is to obey reason, as this is the main characteristic to set domain apart from other living beings. As a good ? autist plays the ? ute well or a good knife cuts well, Aristotle argues, so a good human is good at applying reason. Acting according to good reason is the distinguishing feature of virtuous behaviour. Reason helps to avoid both excess and de? ciency so the virtue of bravery shows the healthy mean between cowardice and rashness. To acquire this kind of virtue, people need practical wisdom, which can only be acquired by experience and habituation.Aristotle (1985, trans. Irwin) de? nes that the virtue of a human being will be the state that makes a human being good and makes him perform his function well (1106a20-24). Virtue ethics distinguishes between internal and external rewards, a distinction utilitarianism cannot make. Internal goods emerge from s peci? c practices. They can only be experienced after a long engagement in the practice and their achievement bene? ts the building block of the community External goods are . not uniquely related to any practice they are an individuals property and are objects of competition.Thus, when Turner revolutionised the painting of sky and clouds, he created an internal good, irrespective of This clear, deontological witness is necessitated by the public role of the accountancy profession which requires it to place above any other the public interest in being informed of the auditors doubts about the ability of the company to continue trading. There may be individual cases where an auditor, after considering the consequences of a quali? cation, would want to give the company a clean account the more since a quali? cation is only a weak indication of business failure.The case of BCCI, Moizer (1995, p. 429) argues, has shown the danger in taking such an act-utilitarian entree. BCCIs audito rs Price Waterhouse considered qualifying the accounts in April 1990 but reasoned that auditors owe a duty to shareholders to consider very carefully the possible impact of their report because a quali? ed report would have more dramatic consequences for a bank than for an industrial concern. BCCIs accounts were not quali? ed, and the bank was able to trade for another 14 months before it ? nally collapsed in July 1991. Moizer (1995, p. 30) concludes that the professions Code, which is based on either deontological or rule-utilitarian approaches, must be followed without regard to the particular situation auditors ought not to consider the consequences of their actions, since they have already been evaluated for the profession as a whole. Deontological ethics is uncompromising by de? nition, but the complete slight for circumstances can lead to morally dubious requirements. Few would follow the Kantian notion that telling a lie should always be 503 Lutz Preuss On ethical theory i n auditing Managerial Auditing Journal 13/9 1998 500508 he external goods, such as fame and income, he attained too (MacIntyre, 1985, p. 190f. ). Virtues and accounting Virtue ethics considers both intention and outcome, where duty-based ethics and utilitarianism only see one it also links morality with self-interest. Principle-based ethics rarely ever gives unambiguous advice it faces counter-examples, sometimes its conclusion runs counter to moral intuition. Virtue ethics, on the other hand, recognises that there are no easy answers and stresses the importance of practical wisdom in dealing with a moral dilemma.Mintz (1995, p. 259) argues that virtues enable accounting professionals to resolve con? icting duties and loyalties in a morally appropriate way because they provide the inner strength of character to withstand pressures that might otherwise overwhelm and negatively in? uence professional judgment in a relationship of trust. He sees two virtues as having particular importa nce for the accounting profession, integrity, which enables the auditor to maintain objectivity under competitive pressure and trustworthiness, which ensures public con? ence in a professional service. The notion of virtuous behaviour in accounting is again linked to the discussion of the neutrality of accounting information. The neutralist perspective (Solomons, 1991) sees a clear distinction between the accountant as accountant and as citizen, and only in the latter capacity can the person legitimately express concern over social issues. Tinker (1991, p. 305), however, sees a social world where roles are inextricably intertwined and con? icting, and where the individual needs to develop a social selfconsciousness for transcending con? cts. The same accounting individual often appears on several sides in the same dispute, and without self-awareness about her role interdependencies, may in the end contribute to her own repression and exploitation wisdom, which differs from the rout ine application of rules, such as those by the professional bodies. Furthermore, the use of computer-aided decision models does actually remove the possibility of developing virtuous behaviour. The main drawback of virtue ethics lies in its relativism (Hartman, 1994).Aristotles de? nition of virtue as a mean between two extremes makes sense to all communities, but only in a formal way The communities decide . what the two extremes are, and by this what the mean is. Hence, there is no neutral objective standpoint from which a good community can be rarified from bad ones. Most humans belong to a number of communities, the community of their employer, their family, a sports club. There can be diverging de? nitions of community, which lead to diverging conceptions of the required virtues.A management accountant may take her employer to be her community and rate loyalty to it higher than loyalty to the general public. There are also practical problems with virtue ethics. Stressing the i mportance of character and practical wisdom does not already give concrete advice. The focus on character also neglects forefinger distribution in organisations it may actually disguise power structures and prevent change. The rich language of virtue ethics also lends itself for PR exercises. 4. Ethics of care The ethics of care has been developed as a feminist critique of the traditional moral philosophy on the basis of rights and rules.Traditional ethics is grounded in a view of others as potentially dangerous thus rights become an important means to underscore claims against others and rules are needed to settle con? ict. The moral responsibility arising from both rights and rules is universal it binds all moral agents equally (cf. the principle of utilitarianism or Kants Categorical Imperative) but makes the individual person replaceable without any loss to the ethical principle. libber authors have contended that the ethics of rights is essentially a male perspective and re? cts male dominance in western society and thought. Gilligan (1982) argues that female morality does not centre on abstract principles but contextualises moral responses by drawing on in the flesh(predicate) experiences. It focuses on adequate responses to the needs and concerns of close individuals. Feminist philosophers see the self as being heady by its relationship with others Francis (1990) sees three main obstacles for more virtuous accounting. First, the relationship between internal and external rewards is slanted heavily towards the latter. The virtue integrity may be compromised by the bene? s of retaining a client. Secondly, the organisation of accounting into a small number of large private companies may hamper the development of virtuous professional norms. Under the prevailing competitive pressure the profession has demonstrated a lack of solidarity which has manifested itself particularly in auditor switching. Thirdly, virtues require the application of practical 50 4 Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 1998 500508 ( nary(prenominal)dings, 1984). Instead of bargaining between rational agents and rule-based settlement of con? ct, an ethics of care focuses on respect for others maintaining the relationship is valued higher than scoring a advantage or exercising ones right. Ethics of care and accounting An ethics of care has been applied both directly to the accounting profession and in the concept of a feel for organisation. Burton and Dunn (1996, p. 139) suggest that a company could be said to care if it exhibits caring behaviour arranged with ? rm policy. A company is here seen as a secondary caring agent, dependent on the primary caring actions of its organisational members. Liedtka (1996) ? ds that much of the present rhetoric about caring for customers or employees is just care-talk but suggests a caring organisation can be built. Apart from having caring employees, organisational support is crucial , because the organisation largely shapes the persons role within it and must also provide the resources for caring. Employees would be seen as central, because they are the people who deal directly with customers and thus ultimately determine the success or failure of the business. Reiter (1996) suggests that caring is a worthy trait for employees, especially in the service sector.A caring ? rm could enjoy a competitive advantage in capability-driven markets, because it engenders trust and reduces act costs. Reiter (1997) claims that an ethics of care can foster a better understanding of the be principles of the accounting profession, such as auditor independence. This independence is to be achieved by a number of critical rules which determine the relationship between auditor and client, yet true mental separation from the client would require the auditor to work in a social vacuum, and the rule-based approach can be seen as controlling The contextual perspective . f the ethi cs of care, Reiter suggests, provides the alternative metaphor of interdependence. This allows de? ning an appropriate balance of interests, on which users of accounting information could rely more than on the appearance of independence. Such thinking in? uenced the framework approach by the ICAEW (Maurice, 1996, p. 43). In accounting education, an ethics of care provides an important balance to rightsbased approaches. Reiter (1996, p. 48) discusses training material compiled by the American accounting system crosstie and Arthur Andersen and ? ds a tendency of the AAA approach to frame con? icts as moral dilemmas where the choice is between resignation and hopeless compromise of integrity. A win-win-situation, and above all a positive learning effect for accounting students, may be more likely to come from a care perspective, which focusses on understanding others situations and points of view and determining what can be through to maintain appropriate relationships between the se lf and others (1996, p. 48). An ethics of care can also impact on accounting research (Oakes and Hammond, 1995), e. g. y challenging the possibility of a disinterested neutral scholar and thus asking how the researchers experiences and perspective in? uence the choice of research question. The interconnectedness of accountant and society raises the question of how current accounting practice affects the lives of people, especially the economically disenfranchised. This in repeal challenges the assumptions regarding economic behaviour. The contextual approach of an ethics of care introduces a relativist element. This is not merely a practical problem for the accounting profession, in that accounting information may become less comprehensible to outside users.It indicates a deeper philosophic ? aw in the application of an ethics of care to economic life. Burton and Dunn (1996, p. 142) considered the dilemma of a company wanting to influence of lead acid batteries. Showing care for those that are close its local community the ? rm decides to recycle the batteries rather than dumping them. The dangers involved in handling the batteries suggest they are better not handled by workers in the US, again the company displays care for close stakeholders. But would recycling in Taiwan be a moral alternative? Burton and Dunn attempt to rescue the model by introducing A hybrid approach, ecommending that special circumspection be given to the least advantaged members of the moral community, e. g. that the ? rm applies the same employee protection measures in Taiwan as it would in the US, even though this is not mandatory However, exempting the least . advantaged stakeholder shifts the burden onto the second least advantaged, until they turn into the least advantaged and get exempted, etc. The relativist problem leads to a further paradox if others are all important in the de? nition of the self, then the self does not exist independently of these others.Wicks et al. , (1994, p. 483) de? ne a company as constituted by the network of relationships which it is involved in, yet as Burton and Dunn (1996) observed, this is close to the view of transaction cost economics. 505 Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 1998 500508 5. Compound models of ethics So far ethical theories have been considered in isolation from each other. Unsurprisingly in view of the complex nature of moral issues, none offers a completely satisfactory solution to moral problems in accounting.However, an unsystematic application of ethical principles carries the danger of eclecticism, of a pick-and-mix ethics, where an agent could select the ethical approach most suitable to furthering his own aims. A more secure theoretical foundation can be found in compound models. Brady (1985) suggested a Janus-headed model of ethics, further developed in Brady and Dunn (1995), which combines deontological and utilitarian requirements and proposes that an action should only be carried out if it violates neither.Kantian deontology and utilitarianism should be seen as complementing each other Moizer (1995) found them to be the two dominant ethical theories in accounting rule making. A particular advantage of this compound model lies in its capability to capture both the universality of a situation, in the universalisability of Kantian deontology, and the particularity, via the utilitarian principle, for which, in order to calculate the greatest good of the greatest number, one must know the particulars of the situation (Brady nd Dunn, 1995, p. 394). Cavanagh et al. (1981) suggest a different version of a compound model, where an act would be unethical if it break any of the following principles (a) to optimise utility for all stakeholders involved (b) to respect the rights of the individuals concerned and (c) to be consistent with norms of justice. Later work by the three authors (1995) enlarged this model by asking (d) whether the a ct arises from an appetency to care, to a utility-rightsjustice-care model.The decision-maker should also take account of clashes between principles, as well as of overwhelming or incapacitating factors, which would justify overriding one of the ethical criteria (1981, p. 370). Cavanagh et al. (1995, p. 399) argue that the advantage of their model lies in its practicality it does not require business decisionmakers to handle abstract ethical principles but translates them into familiar norms, which then can be applied to concrete situations. Both models have had considerable in? uence in the business ethics debate they have been applied in case studies and business ethics textbooks.The utility-rights-justice model was even chosen by Arthur Andersen for its business ethics programme. The two teams of authors have spent a great deal of energy line of reasoning the practical applicability or capturing distinction of their respective models. However, the main problem lies in the legit imation of selecting components. The very existence of competing models and the enlargement of one (the authors also considered the inclusion of a ? fth element of virtue) raises doubt whether any universally acceptable composition of a compound model can be achieved at all. Cavanagh et al. 1981) made important concessions when they allowed for mitigating circumstances for decision-makers who are not fully in control of the situation. Furthermore, decision-makers, who have strong and reasonable doubts about the legitimacy of an ethical metre, can legitimately be excused from adhering to that criterion (1981, p. 371). noe of the two teams offers advice on how to resolve clashes between principles. Cavanagh et al. , (1981, p. 370) note that there are no well-de? ned rules for such clashes, they can be intractable only by making a considered judgment concerning which of the con? cting criteria should be accorded the most weight in the given situation. While the necessity of making such caveats is perfectly understood, nonetheless, a certain amount of unpredictability may result in the application of compound models. On the other hand, both models secure a reasonably complete coverage of the ethical terrain in business decision-making (Brady and Dunn, 1995, p. 386). Eclecticism in the alternative of compound models still guarantees a comprehensive range of ethical principles, which would not be the case for eclecticism in the selection of individual ethical principles.It should also be noted that the utility-rights-justice-care model allows for only one criterion to be set aside, having reasonable doubts about more than one would not longer qualify as legitimate. 6. Conclusion The discussion set out from a realisation that Codes of Ethics in accounting are an important but in the end insufficient device for addressing moral con? ict, thus stressing the need for moral development of the person. Individual ethical theories and principles have been discussed of which none emerges as an all-round favourite for giving advice in moral dilemmas.Yet between the Scylla of offering no advice at all and the Charybdis of eclecticism in the selection of ethical principles, a safe course can be steered under the guidance of compound models. These are composed of a number of competing principles and the conciliation of these in the 506 Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 1998 500508 person of the decision-maker assures a moral quality to the decision. 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