Auditors Role in Enron - 2533 Words

MANAGERIAL ACCOUNTING ASSIGNMENT NO1 STUDENT:0705080/1 QUESTION 1 (B) Evaluate the auditors role in the certification of the financial statements and conclude whether its work is effective in preventing major scandals on the lines of Enron and Worldcom. 1.0 ABSTRACT 2.0 ENRON-CORPORATE FIASCOS 3.0 HOW DID THE AUDITORS FAIL TO CATCH PROBLEMS AT ENRON? 4.0 HOW TO PREVENT RECURRENCE OF ENRON? 5.0 NEW RESPONSIBILITIES OF AUDITORS ACCORDING TO SARBANES-OXLEY ACT 2002 6.0 CONCLUSION 7.0 REFERENCES 1.0 ABSTRACT The responsibility of an auditor is to express an opinion on the financial statements based on his audit which means verification or check in accordance with International Standards on Auditing. These standards require†¦show more content†¦First, auditors may either fail to detect a material error or misstatement, or, having detected an error, fail to recognize it, because they have carried out a substandard audit – i.e. the auditors are incompetent. Second, auditors may identify an error or misstatement and fail to report it or get the directors to put it right – i.e. the auditors lack independence. Third, directors may deliberately deceive auditors. In cases of deliberate deception, auditors may not be held responsible for failure to detect a problem. Andersen’s audit failed due to unconscious bias which is the propensity to interpret data in accordance with our desires. Biased judgments, rather than criminal collusion between auditors and management often cause audit failures. The so called â€Å"integrated audit† that Andersen employed at Enron where it sought to combine its role as external auditor with internal auditing, the process whereby an enterprise checks its own books. Internal audits seek to ensure that an enterprise follows its procedures, safeguards its assets, and operates efficiently. Management has historically selected the accounting principles that an enterprise uses to prepare its financial statements. An audit essentially endorses or rejects the accounting choices that management has made. The auditors have a large part of responsibility while endorsing or rejecting the accounting principles. 4.0 HOW TO PREVENT RECURRENCE OF ENRON? Implementation ofShow MoreRelatedThe Enron Scandal Of Enron1052 Words   |  5 PagesPublic accounting firms have long played a role in convincing the public the authenticity of the corporates’ financial statements. However, the public started to become skeptical about accountants’ reliability when the Enron scandal occurred. In October 2001, SEC started an investigation against Enron for improper accounting practice. According Sherron S. Watkins, the former vice president for corporate development, Enron failed to disclose complicated deals with its partnerships to inflate the stockRead MoreCase 4.1 Enron and Arthur Anderson LLP1090 Words   |  5 Pagesï » ¿Enron Corporation and Andersen, LLP Accounting Fraud and Auditor Legal Liability 1 - What were the business risks Enron faced, and how did those risks increase the likelihood of material misstatements in Enron’s financial statements? The business risks that Enron faced included foreign currency risks and price instability, which is common for the energy industry. In addition, Enron faced pressure to perform well so that the stock price would rise. These risks increasedRead MoreImportance of External Auditors1110 Words   |  5 Pagesof this essay is to study the function of external auditors in order to analyze why it is important to be independent. The primary mission of external auditors is to review and evaluate all the financial records of a company or corporation. They provide an objective opinion on the organization’s financial statement and effectiveness of the accounting polices in order to help management to make decisions. If the independence of the external auditors is impaired, the public will doubt the quality ofRead MoreEnron : The Collapse Of Enron1644 Words   |  7 PagesEnron was once one of the world s leading energy companies by reshaping the way natural gas and electricity were bought and sold. They filed the largest corporate bankruptcy in American history in 2001. Enron Corporation was an energy company running out of Texas that was started when two companies, Houston Natural Gas and InterNort h, merged together in 1985. By 1992, Enron became the largest seller of natural gas in North America and began to offer other services like wholesaler trading and riskRead MoreEnron Scandal: Who Are Responsible for Enron ¡Ã‚ ¦S Bankruptcy847 Words   |  4 PagesEnron was once one of the worlds leading electricity, natural gas, pulp, paper and communications companies. However, in December 2, 2001, Enron suddenly filed for bankruptcy. During the ten years before Enron ¡Ã‚ ¦s went bankrupt, Enron ¡Ã‚ ¦s management had started transferring Enron ¡Ã‚ ¦s funding to personal accounts and made fake balance sheets, which provided investors information about how this company goes. (Gibney, 2005) These illegal actions, performed by certain individuals, finally led Enron toRead MoreEnron And The Enron Scandal847 Words   |  4 PagesThe Enron scandal, discovered in October 2001, eventually led to the bankruptcy of the Enron Corporation, an American energy company based mostly in Hou ston, Texas, and also the dissolution of Arthur Andersen, that was one amongst the 5 largest audit and accounting partnerships within the world. Additionally, to being the most important bankruptcy reorganization in American history at that point, Enron without doubt is the biggest audit failure. it s ever the foremost notable company within theRead MoreAuditor’s Role: The Importance to Overcome Ethical Dilemmas Essay example1030 Words   |  5 Pagessubjects of further review to understand that an auditor might encounter ethical dilemmas, if independence and objectivity are not part of the audit process. An auditor should keep objectivity at all times. Maire Loughran, a Certified Public Accountant and University Professor, explains â€Å"objectivity means the ability to look at facts the client presents, and reviews them with no preconceived notions or prejudices† (52). In other words an auditor has to exercise his ability to review informationRead MoreTaking a Look at the Enron Scandal1270 Words   |  5 Pagesreal cash flow had not come to the company yet. Moreover, cause when Enron come to the long term contract, they would assumed that there were long term declines in spot prices (Page 6, journal of economics), there would be the risk of loss if there were the increase in the price of gas in the future and it does not recognize in the financial statement; therefore, to make the income statement made more sense in economics term, Enron had created an accounting structure that help the company to stableRead MoreAccountant Independence Essay example767 Words   |  4 Pagesaccountant independence is very similar to being an independent auditor. When it comes to auditor independence, it refers to the independence of the internal auditor or the external auditor from parties that may have a financial interest in the business being audited. The initial concept of auditor independence was developed in the 19th century, which primarily originated with the British. In that era, British investors didn’t allow auditors to work in the bus inesses that they audited. The initial conceptRead MoreEnron Scandal Of Enron Corporation Essay1145 Words   |  5 PagesIntroduction Enron scandal which aroused in 2001 was one of the most famous events in the area of fraud audit. As the auditor company of Enron, Arthur Andersen failed to prepare true and fair auditing reports. They both suffered lethal loss at that time. The following paragraphs will discuss this fraud event, including the organization history, the organization’s event, the fraud issue in the event, the consequence of the main stakeholders, auditors in the event and their roles, and the current situation

Intercultural Communication In Hotel Rwanda - 726 Words

The definition of Intercultural communication is â€Å"a method of communication that aims to share information across different cultures and social groups.† The challenges that may occur during this type of communication come from misunderstanding individual’s communication from a different culture other than their own. Each individual from their respective culture encodes and encodes messages verbally and non-verbally. Many barriers can be put up when trying to initiate intercultural communication. In this paper, I will discuss the film Hotel Rwanda while examining the different intercultural barriers and diversity issues that are presented within the film. Throughout the film, just about all the decisions or action made by a character uses†¦show more content†¦His bravery and poise keeps the refugee’s safe, but Paul was helpless when the United Nations withdrew from protecting the area. He pleaded but could not keep the UN’s presence there, b ut does not give up hope. The privilege and disadvantage dialectic is established throughout the film, providing the main character with hope that he can protect the refugees, but also hopelessness when he is abandoned by allied forces. The second thing that stood out to me was the dialectic of history past, present, and future. These ideal shapes the plot of the movie, creating tensions and civil war between the two battling cultures. The past between the two cultures creates uneasiness, leading to an unbalance of power and eventually civil war where an estimated 800,000 people were killed. Hotel Rwanda describes the history between the two cultures, and how it came to be that the Tutsi had control of the state rather than the Hutu. The struggles for the Tutsi during the genocide were enormous, and due to the little aid from other allied states, the cultures were clashing on their own without help from other states. I believe that this had an effect on the Colonel, although he did not feel this way. At the moment, he was representing his country, and he was ashamed of these beliefs. The best strategy for this barrier, I believe, is becoming other-oriented. If there was any consideration for the people of Rwanda, or if people took the time to emphasize with what was going on, theShow MoreRelatedRole of Media in Tourism9761 Words   |  40 Pages   The   Role   of   Media   Communications   in   Developing   Tourism   Policy   and   Cross†Cultural   Communication   for   Peace,   Security   for   Sustainable  Tourism  Industry  in  Africa               Author:  Wilson  Okaka  Ã‚   Lecturer  (Communications  and  Environment  Programmes)   Kyambogo  University  Kampala†(Uganda)   Telephones:  [Office:  256†414†3771775]  Ã¢â‚¬ Ã‚  [Mobile:  256†078†2588846]   Email:  nupap2000@yahoo.com                  Paper  Presented  at  the  4th  International  Institute  of  Peace  through   Tourism  (IIPT)  African  Conference  on  Peace  through  Tourism  at

3 Common Problems with Internship Programs Free Essays

3 Common Problems with Internship Programs Suggested Solutions Many internships programs are plagued with problems. From not planning correctly to sometimes leaving an intern in the dark, a lot of companies do not take proactive measures to ensure the intern has a meaningful experience. However, this not only makes the internship unfulfilling, it may also leave a bad taste in the intern’s mouth, which could lead to company bashing or deterring others from applying in the future. We will write a custom essay sample on 3 Common Problems with Internship Programs or any similar topic only for you Order Now The good news is that many failing internship programs can be salvaged. Here are three common problems and how to fix them: The internship is one-sided. Many interns commit to an internship with the promise of creating relationships with the members of the organization, as well as establishing contacts through networking. However, some interns find that programs are very one-sided and benefits like having a mentor are almost non-existent. However, the whole point of an internship is to learn from more experienced professionals. So, you may want to think about spending more time mentoring your intern by asking them what you can do to assist them with their goals and helping them grow from intern to young professional. Think about creating an internship plan, meeting with your intern on a regular basis, and keeping them informed on company news. The more feedback you give them, the more your intern learns. Tasks are unrelated or irrelevant. We’ve all heard the internship stereotypes, like coffee runner, cabinet filer, or document copier. While these tasks obviously need to be done by someone, it probably shouldn’t be the highlight of an internship program. For example, if you work in an architecture firm and need an intern, their tasks could include things like assisting in creating blueprints, suggesting additions to site planning, or helping to manage a client deal. These are real experiences. After all, you’re only discrediting your image and the image of your company if you continue to dish out menial tasks. If you’re not going have a meaningful internship program, what’s the point of even having one? The â€Å"just an intern† syndrome. Many of us have had the â€Å"just an intern† syndrome. It happens when the intern doesn’t feel like a real part of the team or a real asset, so they glide through the program with little to no experience. However, this is not just a waste of time for the intern (and frankly, for your company). It could lower your rate of production and the quality of work since there may not be an incentive, either through pay or appreciation. So, what can you do to flip the â€Å"just an intern† mentality? How about giving your intern real responsibilities that will contribute to the well-being of your team and the organization? It’s not as crazy as it sounds. By giving someone an actual reason to perform at their highest level, you could make them feel important, thus increasing the chances of efficiency and putting their work to a higher standard. Ultimately it comes down to appreciation. We all want to feel like we positively contributed to a job and were credited for it. Make sure your internship program reflects this as well. Sources: www. internadvocate. com How to cite 3 Common Problems with Internship Programs, Papers

Slaughterhouse Five and Hamlet free essay sample

The delirium that takes place throughout their adventures continuously brings them one step closer to finding the true meaning of life. From the very beginning, the Play shows that Hamlet is not living the life that everyone would expect a prince to live. His father is dead and his uncle conquered Hamlet’s throne, while declaring Gertrude as his property. Also Hamlet and his love Ophelia are told they cannot be together, which truly initiates the Play. Hamlet doesn’t understand why his life turned out this way. He is often confused and doesn’t know why his life seems to be ‘stuck’ in this horrific cycle of unfortunate events, or if there is more to his life, or a greater purpose. â€Å"To be or not to Ibrahim 2 be, that is the question† (3. 1. 57) . This is indeed the question! Is his life meant to go onto the path of suicide? Does existence offer happiness or is death a more enticing option? After speaking with the ghost that is his father’s spirit; he begins to slowly understand that he does have a purpose. That realization is completely defined by the killing of Claudius. As Hamlet pretends to be insane, it helps him see more clearly how people act around him. It also allowed Hamlet to verify Claudius’s love for him as non genuine. Hamlet fakes being ill-minded to enable him to revenge his father’s death. A genius defence would be his obvious insanity. However, Hamlet is very aware of his surroundings and clearly figures out all the pieces to the dilemma. â€Å" I am but mad north-north west: when the wind is southerly I know a hawk from a handsaw†(2. 2:351-352) this clearly shows that he is pretending to be mad, and that he is extremely observant as to what is going on around im and his uncle Claudius. Similarly, everyone who knows Billy Pilgrim thinks he is mad. The reason why people have this assumption is because he claims that he travels through time involuntarily. Billy has claimed that he also travelled to another planet with aliens. The majority of Billy’s travels take place in his time of struggle and heartache. Fo r example, he keeps on going back to WWII; mostly the bombing of Dresden, and often the end of the world. Billy always sees the end of the world ending in an exact way. The only moments in which Billy is actually progressing with his life is when he is travelling. Billy’s Journey in the search of the meaning of life starts and ends with his time travel, in other words his insanity, much like Hamlet’s. â€Å"We know how the world ends and it has nothing to do with Earth, except that it gets wiped out too† (01:26:20) this quote explains that he has seen the end of the world and that the aliens from planet Tralfamadore have told him why and how it happens. The bombing of Dresden is a significant event which makes Ibrahim 3 him insane. I was there, I was there in Dresden† (7:5:13) this was said in the hospital bed when the crazy man beside him was talking about the bombing and under Billy’s breathe he said â€Å" I was there, I was there in Dresden† †(7:5:14) the man beside him thought he was crazy and paid no attention to Billy. However in reality he re-lived it hundreds of times. The most challenging mome nt in Hamlets life was the main purpose in his search of the meaning of life, and then it finally hits him. â€Å" Haste me know’t, that I with wings as swift as meditation or the thoughts of love may sweep to my revenge† (1. 5:29-31) This was an eye-opener for Hamlet. He knows that it doesn’t matter if he lives or dies, as long as the revenge of his father’s death is accomplished. It is his absolute definition of happiness, whether he is alive or death. His father’s death must be avenged. His purpose was so strong that he dedicated the rest of his life to achieve his goal; he did not care how long it took him to succeed, because once he did it, he could rest and die feeling fulfilled. Hamlet created a plan and a strong strategy to kill Claudius without being killed afterward. He knew that if he pretended to be ill minded, everyone would excuse what he has done. However he realises that getting close enough to Claudius alone, was beginning to seem impossible. â€Å"But I am pigeon-livered and lack gall to make oppression bitter, or ere this I should have fatted all the region kites with this slave’s offal. Bloody, bawdy villain! Remorseless, treacherous, lecherous, kindless villain! O vengeance! Why, what an ass am I! This is most brave, That I, the son of a dear father murdered, Prompted to my revenge by heaven and hell, Must, like a whore, unpack my heart with words And fall a-cursing like a very drab, A scullion! Ibrahim 4 Fie upon’t, foh! About, my brain. —Hum, I have heard that guilty creatures sitting at a play have, by the very cunning of the scene, been struck so to the soul that presently they have proclaimed their malefactions. For murder, though it have no tongue, will speak with most miraculous organ. I’ll have these players play something like the murder of my father before mine uncle. I’ll observe his looks. I’ll tent him to the quick. If he do blench, I know my course. The spirit that I have seen† (2. 2:537-560) this quote demonstrates his passion and dedication to his mission of killing Claudius to achieve happiness. Billy Pilgrims purpose in finding the meaning of life is figuring out what everything he sees through time travel means. Billy Pilgrim has to understand why he sees his life and death many times, and why he sees the bombing of Dresden the most. â€Å"Billy Pilgrim has come unstuck in time†(2. 23:1) this simply means he has no control over where he travels; Billy opens a door in 1955 and exits another door into 1941. Billy needs to figure out why those years are so significant. It all begins to hit Billy when he says â€Å"And even if the wars didn’t keep coming like glaciers, there would still be plain old death†(1. ) I believe that Billy found his search for the meaning of life at that moment! He figures out that everything dies including the world, even the Universe. Nothing can prevent the events of death and destruction. In one way or another, it will happen. Billy Pilgrim discovered the meaning of life through time travel. Time travel allowed him to realize and experience much of his revelations. It explains why he would see an event over and over again Ibrahim 5 Hamlet and Billy Pilgrim have different types of insanities. For example Hamlet’s insanity is not real; he pretends to be insane in order to kill his uncle and get away with it. Though this be madness, yet there is method in’t† Although Hamlets insanity was an act, he did lose a lot. He lost his mother, his uncle, his friend, the love of his life and he lost his own life. However, all of this was his purpose and it reached an end, and the end was the meaning of life for Hamlet. â€Å"For Hamlet and the trifling of his favor, hold it a fashion and a toy in blood, a violet in the youth of primy nature, forward, not permanent, sweet, not lasting, the perfume and suppliance of a minute. No more†(1. 3:5-10) Billy Pilgrim is completely sane; however people just do not believe him. Billy says to himself â€Å"it’s true, it’s all true, every minute of it† (2. 37) This proves to me that he is not lying to anybody, it shows that he truly believes in what happened. Billy learned a lot from the Tralfamdorians, most of all he that â€Å"A dead person is in bad condition at that particular moment†(2. 34) We are a cycle of living things until the universe ends, which he sees throughout his time-travel. Billy Pilgrim is a man who coped with the hardest times of his life by learning to escape through his excursions in made belief travel. He has experienced WWII thousands of times; he is the only person who has ever done that. That is truly remarkable and inspiring, especially to do that with an open mind each time. In retrospect, the meaning of life was different for both these characters, however they both accomplished the search through insanity and through something greater than themselves. The search for the meaning of life becomes quite difficult for Hamlet and Billy Pilgrim. They both experience horrific adventures in their lives along with the insanity that has been magnetic Ibrahim 6 to their personalities. The delirium that takes place throughout their adventures continuously brings them one step closer to finding the meaning of life. This has proved the journey of the two characters, and has shown the world that insanity is not such a bad alternative to sanity. It may even alleviate pain and offer happiness and purpose. Ibrahim 7 WORK CITED Shakespeare, William. Hamlet. Spark Publishing, . Shakespeare side by side Plain english) (3. 1:57) (2. 2:351-52) (1. 5:29-31) (2. 2:537-60) (1. 3:5-10) VONNEGUT,KURT. Slaughterhouse five. New York, New York: Dell Publishing, 1969. A Division of Random House Inc. (01:26:20) (2. 34) (7. 5:13)(7. 5:14) (2. 23:1) (1. 4) (2. 37)

Cognitive Development Essays (1105 words) - Cognitive Psychology

Cognitive Development Cognitive development is very crucial in the development of a child. A friend of mine, Julie just recently had a perfect baby boy. Since Julie found out she was pregnant she has been reading book after book, each book that she has read talks about cognitive development, but never really explains what cognitive development is or how to improve ones development. Julie has asked me to help her to understand what she can do to give Hunter the best optimal cognitive development though out his life. I'm going to start by telling Julie exactly what cognitive development is, the four stages of cognitive development and what kinds of activities to do together as he gets older. I believe that this will help Hunter develop into a very smart child he most likely will be ahead of his classmate's in school and will excel through out his life. Cognitive development is the growth in children's ways of thinking about and interacting with their environment. Young children initially learn about the world through active, physical exploration and then gradually develop the ability to think symbolically and logically about their experiences. Children are curious explorers, and their cognitive development involves learning new concepts and testing a variety of ideas. A biologist, known as Piaget was interested in how an organism adapted to their environment, especially behavior adaptation to the environment. Piaget hypothesized that infants are born with schemes operating at birth that he called reflexes. However, in human beings an infant uses these reflexes to adapt to the environment, these reflexes are quickly replaced with constructed schemes. Piaget described two processes used by the individual in its attempt to adapt: assimilation and accommodation. Both of these processes are used though out life as the person increasingly adapts to the environment in a more complex manner. Assimilation is the process of using the environment so that it can be placed in cognitive structures. Accommodation is the process of changing cognitive structures in order to accept something from the environment. Both processes are used simultaneously and alternately throughout life. In his work Piaget identified the child's four stages of mental growth. In the sen sorimotor stage, occurring from birth to age 2, the child is concerned with gaining motor control and learning about physical objects. In the preoperational stage, from ages 2 to 7, the child is preoccupied with verbal skills. At this point the child can name objects and reason intuitively. In the concrete operational stage, from ages 7 to 12, the child begins to deal with abstract concepts such as numbers and relationships. Finally, in the formal operational stage, ages 12 to 15, the child begins to reason logically and systematically. All of these four stages are very important to the developmental growth of a child. There are many exercises and games that you or your spouse can do with your child to improve the cognitive development of children. Smells: Infant Activity (up to 15 months) Save old spices containers with shaker tops and put a variety of smelly materials into these. Break up pieces of orange peel, save some whole cloves, soak a cotton ball in perfume, and break up some onion or garlic. Put each smell item in a separate container. Label each and talk about the type of smell. Be sure to name each object several times and encourage infants to try to vocalize sounds. Model smelling the different containers and encourage infants to try to smell each container. Let them explore the containers by touching and manipulating them. Oh, smell this one. This is an orange peel. It smells fruity! This perfume has a strong smell. Do you smell it? It smells like a flower. This is an onion. It has a really strong smell. It makes my eyes water. This activity also helps children develop communication skills in receptive language and perceptual motor skills in eye-hand coordination. Buried Treasure: Toddler Activity (15 months to 3 years) Fill a large plastic tub with sand. Add shells, plastic eggs, wooden cubes, large plastic keys, and wooden animal figures. Provide a muffin tin to hold items after they are found. Let children take turns hunting through the sand to find the treasure and then place it

Abc costing v traditional costing The WritePass Journal

Abc costing v traditional costing Introduction Abc costing v traditional costing IntroductionBibliographyRelated Introduction There are different stages that a firm must go through to implement ABC into their business, these are defined in appendix one. Under Traditional Cost Accounting (TCA) there is a simple method by which   to implement allocation of overhead for the purpose of arbitrarily assigning indirect costs (overhead) to cost objects (products or services).   When using TCA, the sum of a company’s overhead is allocated among products based on some sort of volume measure (Proctor, 2006). In TCA it is assumed that there is a direct relationship between overhead and the volume of output based on the volume measure. The different stages of implementing a TCA method are demonstrated in appendix two. TCA is now outsourced in most organizations. This is due to the effect that product costing serves an important function in an organization and also helps in achieving goals and to implement some principles like setting targets for competitors, growth and improvement, coordination between units and processes and measurement and control.   ABC has become an increasingly popular process for which many organizations are replacing traditional methods that no longer meet their demands.   As Reinstein and Bayou (1997), argue the switch from the traditional system to an activity-based costing (ABC) system opens new avenues for eliminating waste and reducing costs. Implementation of ABC provides management with a different point of view on the profitability of products and services, providing insight into pricing. Middle management and technical performing organizations are involved in the line item reporting provided within the ABC system, enabling management to achieve more responsibility of reported information throughout all levels of the organization. By understanding how resources are transformed into products or services, and by focusing on the cost of activities, ABC helps an organization and its managers to obtain a greater understanding of how costs behave and which activities create significant amounts of cost. Firms can then begin to control their costs based on tangible activities rather than relatively uninformative general ledger or cost centre reports. Stevenson Barnes (1996) stated that ABC can more realistically model the cost structure facing businesses today. As agreed by many other authors, ABC is highly accredited to business’ in society today than the TCA due to competitive environment and advances in technology (Proctor, 2006). The improved accuracy within ABC is accomplished by tracing costs to products through activities. Essentially, an attempt is made to treat all costs as variable, recognizing that all costs vary with something, whether it is production volume or some non-production volume related factor. Both manufacturing costs and selling are traced to products in an ABC system. In traditional full absorption costing indirect manufacturing costs are allocated to products on the basis of a production volume related measurement such as direct labour hours. Furthermore the significant differences between traditional systems and activity based systems are: How the indirect costs are assigned and which costs are assigned to products. The main differences are also demonstrated in the diagram in appendix three. Most traditional costing systems utilize a single basis, (e.g. direct labour) to distribute the indirect costs to all products and services. This method of allocating indirect costs commonly results in erroneous cost data. Often products which have high volume are over costed. Likewise, the cost of lower volume products are often understated, and many of the indirect costs of these products are overlooked. Rather than relying on a single basis to distribute costs, ABC assigns costs to activities and products based on how the costs (resources) are actually consumed by the process or product. By moving away from traditional cost allocation methods and using improved ABC methods of tracing and a ssignment, ABC provides managers with a clearer picture of cost of processes and the profitability of customers and products. As Helberg et al. (1994) states ABC provides answers that can be crucial to the survival of the company, so it is imperative to make sure the right decisions are made. ABC differs from TCA and is advantageous as overhead costs are broken down into activities that cause the costs. The determined results can help management implement a more thorough understanding of product costs and they should be able to see the relationship between product complexity, product volume and product cost. This would be vital information for pricing decisions and profitability strategies. Traditional methods would not be able to give a firm this data which could give a sustainable competitive advantage. Activity Based Costing accurately predicts costs, profits, and resource requirements associated with changes in production volumes, organizational structure, and resource costs for the present and the future. Where in Traditional Cost Accounting, although future costs are somewhat predicted based on the current allocation of costs, the accuracy of those predictions is dependent upon the strength of the correlation between the selected cost driver as it relates to the actual usage of overhead. If a company is to rely on such predictions for future product costing it could hinder business performance rapidly.   This is also stated by Glynn et al. (2003) as he denotes the total cost figures can understate the ‘real’ cost and these costs will not be sufficiently accurate or reliable for use in forward decision making.   Activity-based costing requires a much more detailed breakdown of costs into activities that cause costs. Under TCA the drawback of assigning costs based on a predetermined overhead rate is the assumption that the selected cost driver is what drives a large percentage of the costs in an organization.   In most organizations, the re is no one single cost driver, rather a multitude of cost drivers.   A company should implement ABC only if it thinks the benefit from improved management decisions will outweigh the cost of establishing and maintaining the new cost system. Furthermore, Activity Based Costing is not appropriate for every company. Activity Based Costing is an alternative to the traditional way of accounting. ABC is a costing model that assigns costs to products and services (cost drivers), based on the number of events or transactions that are taking place in the process of providing a product or service. As a result, Activity Based Management (ABM) can support managers to see how shareholder value can be maximized and how corporate performance can be improved. Proctor (2006) defines ABM as a collection of actions performed by managers based on the information produced by an ABC system. In order to manage costs, a manager should focus on the activities that give rise to such costs. Accordingly, given the activity focus of ABC, managers should implement ABC systems in order to facilitate financial management. The goal of ABM is to improve the value received by customers and, in doing so, to improve profits which will be advantageous for the organization in the long run.   The key to ABM success is distinguish ing between value-added costs and non-value-added costs. A value-added cost is the cost of an activity that cannot be eliminated without affecting a product’s value to the customer. In contrast, a non-value-added cost is the cost of an activity that can be eliminated without diminishing value. Some value-added costs are always necessary, as long as the activity that drives such costs is performed efficiently. However, non-value-added costs should always be minimized because they are assumed to be unnecessary. Oftentimes, such non-value activities can be reduced or eliminated by careful redesign of the plant layout and the production process. This will help benefit the organization for the future as costs can be reduced in one area of the firm and placed into another area with the general objective to help boost sales levels. Using a cost management system has helped enterprises in answering the market need for better quality products at competitive prices. Analyzing the custo mer and product profitability, the ABC method has continued effectively for the top management’s decision making process. With ABM firms are able to improve their efficiency and reduce the cost without sacrificing the value for the customer. This has also enabled firms to model the impact of cost reduction and subsequently confirm the savings achieved.   Beheshti (2004) denotes that ABM should not be viewed as the exclusive property of any particular department but should be integrated into the corporate strategy and culture. This will help any particular department operate fully with the rest of the business to help achieve goals and objectives set. ABM is a dynamic method for continuous improvement and firms can have a built in competitive cost advantage so it can continuously add value to both its stakeholders and customers. Major (2007) states that changes within the last couple of decades have led to a new competitive business environment.   It is these different cha nges that have led to many firms implementing the use of ABM to acquire and maintain a competitive advantage within the market. The successful implementation of a cost management system will allow a firm to identify its most profitable customers, products and channels. In turn, this will allow them to acquire the necessary measures to attain and secure a competitive advantage from its most productive lines of the business. It will also enable a firm to identify the least profitable in which the managers will be able to direct their decisions towards reversing the outcome to a profitable one. Activity Based management can be superior in how a business performs within the competitive environment as it can have a predominant effect on how a business facilitates their marketing mix. With a successful mix containing Place, Promotion, Product and Price the executives of any business can expedite the different elements in accordance with how the business is performing. By offering the prod uct with the right combination of the four Ps marketers can improve their results and marketing effectiveness. Allocation of overhead costs to a product or job is an important part of the accounting process in an organization.   It also plays into multiple decisions outside of the accounting department, including work flow design, allocation of resources, and product and marketing mixes.   It is important to take into consideration the benefits offered by Activity Based Costing as well as the potential drawbacks.   Although Activity Based Costing is not meant for every organization, the overall benefit of the system should be considered. The implementation of activity based management within any organization is generally perceived to be advantageous but care must be placed to notice any potential limitations. The managers of any business must be effective with applying an activity based costing system as it can be timely and costing so it is imperative to ensure applying ABC will be beneficial for the firm in the future. Bibliography Atrill, P., McLaney, E. (2002) â€Å"Management Accounting for Non-specialists† Pearson Education Beheshti, H. (2004) â€Å"Gaining and sustaining competitive advantage with activity based cost management system† Industrial Management and Data Systems, Vol: 104 No: 5, Pg: 377 – 383, MCB UP – Emerald Publishing Group CIMA Insider – Technical: Absorption Costing (2002) Retrieved from: cimaglobal.com/cps/rde/xbcr/SID-0AAAC544-88FBDBAA/live/MgmtAccFundamentals.pdf Glynn, J., Murphy, M., Perrin, J., Abraham, A. (2003) â€Å"Accounting for Managers (Third Edition)† Thomson Learning Helberg, C., Galletly, J., Bicheno J. (1994) â€Å"Simulating Activity-Based Costing† Industrial Management and Data System, Vol: 94 No: 9, Pg: 3 8 , MCB Press – Emerald Publishing Group Johnson, H., Kaplan, R. (1991) â€Å"The Rise and fall of Management Accounting† Harvard Business School Press http://books.google.com/books?id=bpcpVLTl4boCprintsec=frontcover Major, M. (2007) â€Å"Activity-based Costing and Management: A critical review.† In T. Hopper, D. Northcott R. Scapens (Eds.), Issues in Management Accounting, Pg: 155 – 174, 3rd Edition, Harlow – FT Prentice Hall, Retrieved from University of Chester faculty of Education Website: http://ganymede.chester.ac.uk.voyager.chester.ac.uk/view.php?title_id=315545 Proctor, R. (2006) â€Å"Management Accounting for Business Decisions (Second Edition)† Pearson Education Reinstein, A., Bayou, E. (1997) â€Å"Product Costing Continuum for Managerial Decisions† Managing Auditing Journal, Vol: 12 No: 9, Pg: 490 – 497, MCB UP – Emerald Publishing Group Stevenson, T., Barnes, F. (1996) â€Å"Activitybased costing: Beyond the smoke and mirrors† Business Source Elite, Vol: 18 No: 1, Pg: 25, Harvard Business Review

The Role of the Project Manager Literature review

The Role of the Project Manager - Literature review Example Most often, the project manager is responsible for fulfilling these tasks, but sometimes higher level management or purchasing departments play significant roles in the process. (Mindtools, 2008, pg. 1). According to EPIQ (2008), the process of procurement management provides some very valuable benefits to organizations. One of the most prominent benefits is reduced costs on the part of the company. Another highly praised benefit is time savings. Yet another is the ability of efficient procurement management to reduce redundancies in job tasks and positions. If an organization chooses to adopt a procurement management system, certain job tasks become automated, producing quicker and smoother results. Centralization is also an important feature of procurement management, so this helps to eliminate redundancies throughout the organization as well. Eliminating redundant jobs often opens up equipment and space for the organization, thereby allowing it to be used for better and more efficient purposes or be disposed of for extra income. Â  Projects are infiltrated with multiple relationships occurring amongst the different parties involved in the scenario, and the project manager must continuously monitor those relationships. These relationships involve parties such as clients, employees, top management officials, or organization partners. Essentially, the project manager is at the very center of the project. (2007, pg. 1) The scenario states that I have performed various procurement tasks in the past, hence me being chosen as the project manager. First of all, I have a great deal of experience with the system that is being upgraded. Secondly, I have managed previous upgrade projects for the company. For this particular package, I have also performed roles as a business analyst, developer, and tester for individual and related projects in the past. If the PM has not completed those activities, who in the organization hasThis particular project is expected to affect the billing and customer service departments the most. The idea is to reduce the time it takes to collect accounts receivable, reduce costs, and improve overall customer satisfaction. The billing staff has no proficiency with web applications as they will be seeing with the upgrade, but the customer service staff does.

Position paper - What does it mean to compute Essay

Position paper - What does it mean to compute - Essay Example It was decades ago that he presented the concept of a machines that would be able to calculate input variables in accordance with a function that would be provided to it. The much acclaimed Turing Test then evolved that distinguished a man from a computing machine and narrated that the better a computing machine is to the conceptual understanding of a man the batter it is. Later on, based on Turing’s principles, modern day computers were evolved from a simple calculator where the function that required to be executed is now replaced by a program. A program in itself is a series of steps that need to be executed so as to calculate or rather ‘compute’ something. â€Å"The fact is the notion of computing is a generalized concept which is essentially divorced from any physical or biological mechanism. There are two models of computation which are widely used today-both are exactly equivalent in power. One is a purely function and logic based formalism invented by the mathematician Alonzo Church called the Lambda Calculus. The other is an abstract device formalism invented by the mathematician Alan Turing called the Turing Machine.† (University of New Mexico, n.d.) The above is an excerpt from a document at the University of New Mexico Department of Computer Science website.  The models of computation discussed in the statement above were discovered in those early times when mathematicians were busy finding out ways to automate their mathematical calculations. It was then that Turing Machine became the first device that was actually attempting to compute something. It was made up of an extremely long tape. The tape was being read by a single head. There were either 0s or 1s inscribed on the tape. The concept of finite states could also be incorporated into the machine. To date, so far, no machine has been able to compute better than done on the principles of the Turing Machine. This is meaning to say that though the modern

What Did Marx Mean by Alienation Essay Example | Topics and Well Written Essays - 1250 words

What Did Marx Mean by Alienation - Essay Example The essay "What Did Marx Mean by Alienation?" discusses what Karl Marx, the renowned social scientist, who elaborated on the importance of human labor and its varying form under each stage of the evolution of production relations, meant by alienation and how capitalism contributes to an individual being. He cleverly formulated the concept of alienation as a force serving as a big hindrance on the labor providers’ realization of their true identity and self-worth. This theory of alienation places human labor at the center of a society dominated by much impersonality and indifference. In a capitalist mode of production, labor becomes an object. Workers in this manner are restrained to realize their self-identity through their labor. This valuable human asset becomes an entity independent of them; outside of their control. Instead of giving reality to the workers, their labors become merely an instrument of a constructed reality forged by the few. The working class, in a capitali st mode of production, is entangled in a system wherein their labor is not something that they genuinely own but a being separate from them; their labor becomes a wretched commodity. Alienation has outcomes. It does not only transform laborers to lifeless machines but also remove them from their social being, which is from their fellow human beings. This form of alienation originates from the bitterness developed by the social class structures of a status quo. Laborers are alienated from the individuals who take advantage of their labor.

Food Processing in Agricultural Regions

Food Processing in Agricultural Regions Agricultural regions in any country, including the United Kingdom, have historically been seen as poorer neighbours to the more industrialised areas of any particular country (Pierpont 1997). This position has been brought about mainly as a result of the fact that pay, employment opportunity and economic output tends to be lower than other areas of industry. The logistical problem in terms of transport and flexibility of workforce is also a contributory factor. Consequently, many agricultural regions have seen a significant decline in fortunes and employment during the course of the past three decades. In an effort to these problems, governments at local, national and regional levels have been seeking to produce a range of strategies that will support and regenerate agricultural, the results of which have met with mixed levels of success. Irrespective of the help afforded to them, many agricultural areas still remain relatively weak. Where improvements are achieved, often it is at the expense of the agricultural industry itself. For example, promotion of cultural tourism, whilst it may benefit some agricultural communities, does not address the core issues, namely improving the indigenous industry and food production chain. However, recent studies carried out have suggested that there may be another way to approach the issue. This research, as reported by Peter Pierpont (1997), suggests that if the development of food processing is encouraged within an agricultural area, it can result in an increased level of prosperity, producing subsequent improvements in employment, economic output and the GDP per head (Pierpont 1997). Aims and Objectives The aim of this paper is to evaluate the hypothesis set by Peter Pierpont (1997) and to ascertain if the development of food processing in agricultural areas can provide a route to prosperity. To assist with the analysis for this purpose the UK agricultural regions of Cornwall and Wales will be used as case studies, with other agricultural regions within the UK and Europe being used for comparative purposes. Concentrating on the UK in particular, to enable the goals of this research to be achieved it is intended to focus the paper upon the following objectives: Provide an analysis of the historical development of the agricultural industry, paying particular attention to this sector within the United Kingdom. To provide a detailed analysis of the two selected agricultural areas, which will include the past and present economic and employment positions. Analyse and evaluate the impact that the development of food processing has upon selected agricultural regions. Evaluate the synergy that is said to exist between the agricultural and food processing industries. Overview of the research Following this introduction, chapter two provides a brief background of the development of both the agricultural and food processing industries. This is followed by a critical literary review within chapter three. Chapter four provides details of the methods used for the research required for this paper, with the findings from resulted from the research are analysed and discussed in full in chapter five. The conclusion of this study, together with any recommendations that are considered appropriate, are outlined in chapter six. Chapter 2 Background Following the advances in technology over the course of the past three decades, there have been significant changes witnessed both within the agricultural and food processing, as they exist in the UK. UK Agricultural Industry Following WWII, the concentration upon the economic value of British agriculture came a poor last place to other industries as the UK sought to rebuild its economic position. Thus agriculture was basically left to fend for itself as it sought to compete with an increasing level of food products being imported from overseas markets (Greer 2005, p.86). In line with the general industry trends, in both of the selected areas there has been a decline in the agriculture economy during the course of the past three decades, despite the fact that the rural areas have historically relied upon this industry to maintain their local communities. In the UK the rural farming decline has been exacerbated by the concentration of farming methods undertaken by large corporations together with the increasing levels of imported produce, which can be purchased at prices that the UK farmers cannot compete. Similarly, the pressure from retailers for lower pricing has reduced the competitiveness of the local farms. Evidence of these events can be seen from the following (figure 1). This table shows how, during the past decade the agricultural industry contribution to the UK economy has fallen to nearly half of its 1996 value and the GDP by two thirds. Furthermore, whilst our exports in this area have remained relatively static, imports have increased by nearly 40%, which has affected the country’s self-sufficiency levels. Similarly, although net farm incomes have steadily increased since 1999, the total income from farming has halved, which indicates the size of the agricultural resources that have been lost since the turn of the century. The concentration of farming into bigger units has been more pronounced in the UK, with an average farm size of 66.7 hectares, than most other areas of Europe, as is evidenced from the following table(figure 2). Even in countries such as France and Germany farm sizes are significantly smaller. Figure 2 Farm Sizes At the same time as the above results were being witnessed, there was also a significant drop in employment within the industry. This was partially due to the economic position of Agriculture, but at the same time the historical tradition of offspring following their parents onto the farms was also being broken, with less enthusiasm being shown for taken over the role of farmers due to the long hours of work required for relatively low levels of return. Figure 2 shows how severe this decline was in the five years to 2000, with a loss of over sixty thousand employees in that period representing nearly ten present of the previous workforce. The loss of skilled workers resulting from persons leaving the industry served to exacerbated the economic problems that it was experiencing. Figure 3 Fall in workforce In the case of Cornwall, much of this decline has also been fuelled by the increasing concentration upon the tourism attraction of the area. For example, due to the economic benefits, many traditional farmers have transferred the usage of parts of their agricultural landform food production to activities that will capture a share of the tourist market, such as campsites and caravan parks. The position in Wales has become even more extreme than Cornwall. Central Wales is a more remote location than its Cornish counterpart, with a low internal level of infrastructure and a less developed transportation systems, which makes it less accessible for business and consumers alike. As a result, local businesses and services such as health care have closed or transferred their services to towns and cities, and much of the rural population has followed. This situation, together with the economic decline in agriculture as previously outlined, has led to many farms in the area becoming economically unviable. UK Food Processing Industry Food processing is defined as being any method or technique that issued to transform the raw product, being meat, vegetable, cereals another food products, to an edible dish for the average human. Without this part of the supply chain our diets would be more limited than they are today, with less variety to choose from and a more seasonal aspect to the food we purchase. Therefore any process, from the preparation of meat at the Butchers to the preparation of ready-made meals for consumer consumption on sale in supermarkets is a part of this process. Food processing also increases the durability of the product, increasing the shelf and use life, which has the effect of reducing waste whilst at the same time increasing the quantity of supply. Indeed, as the BNF (Factsheet 2000) rightly observe, â€Å"without food processing it would not be possible to sustain the needs of modern urban populations. Prior to the advent of new industrialisation methods, mass production and the new technology area, the majority of the food processing system was conducted at a local level. However, subsequent to these events, the food processing systems and organisations became centralised into the more industrialised areas of the country. The major contributory factors behind this evolution of the food processing industry away from local to a central location was partially dictated by the increased access to labour, which due to its proximity to the workplace was in plentiful supply at a lower cost, together with the advent of the mass production process. In addition, such areas of the country and region enjoyed easier access to the national and international transport network. All of these advantages meant that the businesses involved could reduce costs and increase the speed of the production process. The centralisation of the food-processing sector of the supply chain was also driven by changes in consumer demands and expectations. As supplies became more plentiful and the retail supermarket phenomena expanded throughout the country the consumer demanded lower prices in the food sector. To deliver this supermarkets needed to reduce their own costs, which could only be achieved by them having access to centralised purchasing outlets, rather than the previously diverse and expensive distribution network. One abnormality that has arisen from this development is that often products harvested locally are often transported out of their local area to be processed and then returned to the shops within the same locality for sale through stores. For example, the raw milk product could be collected from the dairy farmer, transported to a processing plant a distance away from that farm and then, once it has been processed into the carton that we see on supermarket shelves, re-transported back to the local supermarket in the same area. Chapter 3 Literature Review Agricultural industry Much has been written about the UK agricultural industry over the years and regarding the way it has developed, and there are a variety of views regarding the way it should develop in the future. Hector(1969) believes that in essence the industry has developed on the basis of an internal colony, with each area being a part of, but in essence operating as a separate unit from the whole. Indeed, if one looks at the UK just after the war, when â€Å"home gardens and allotments used to be vital sources of food† (Petty 2002, p.185), it is easy to see how this insular and separate attitude can develop. In the first half of the twentieth century the British people had a very independent manner and were set in their ways. This contributes to the reason why, despite advances that have been made in agriculture over the years, in earlier section of his research Petty (2002, p.72) discovered that, in the main, the processes used to produce food on modern farms is still very conventional. Despite the fact that the agricultural industry as an element of the National economy has become significantly less important over the years, there are still certain areas where it is considered to have an essential impact on the local community in terms of the revenue it contributes (Greer 2005, p.74 and p.77). These include such regions as Wales, with its unique hill farming industry, East Anglia for the cereal output and, to some extent, Cornwall for its wheat and grain. In Wales for example, over a wide area of the country agriculture is still the industry that is central to the regions community and economy. However, despite this fact the area has still witness a reduction in the number of people employed in agriculture (Jones 1999, p.185 andp.309). As has been noted earlier, most other agricultural regions, including Cornwall have experienced a similar decline in the employment base. Nevertheless, in terms of preserving the countryside and agricultural industry, there is still somewhere in the region of eighteen million hectares of land in the United Kingdom that is used for agricultural purpose (Petty 2002, p.30), for which an effective management strategy has needed to be developed over the years. Certainly, if the UK wishes to halt the decline in the levels of self-sufficiency However, as has been widely recorded, efforts to revitalise the industry have been thwarted by several events that have had an adverse effect upon the industry. For example, in early 2001, as noted by Agriculture (2007), the decline was exacerbated by a serious outbreak of foot and mouth within the animal population and this, followed by health risks from BSE and swine fever, severely curtailed the agricultural industry’s ability to expand within both the home and international market places. Following these events, and in an effort to reposition the importance of agriculture within the economy, the NFU , one of the most active representative bodies for the industry campaigned for the government and the EU to create an innovative plan in an effort â€Å"to restore public confidence in home produced food† (Greer 2005, p.40). Similarly, farmers in Wales in the late part of the last century engaged in a series of active protests, which were aimed mainly at reducing the effect that subsidised imports In response to these concerns and also as a result of the initiatives set in place by the European Union, DEFRA has produced and discussed a number of strategies over recent years. With the central focus of these being action required nationally to seek a restructure of the agricultural industry into a more efficient sector (Greer 2005, p.129),the organisation’s purpose is to restore the former prosperity of the regions. Whilst maintaining the unified approach, development plans have been set in place for â€Å"England, Scotland, Wales and Northern Ireland† (Greer 2005, p.41). However, it has been recognised that to prosper, agriculture has to seek new and innovative ways to add value to its industry, which entailed a certain level of diversity from traditional methods and approaches if the industry was to achieve recovery and become competitive nationally and internationally. Initially some areas, such as Cornwall, have taken the â€Å"colonial â€Å"approach discussed within Hector (1969) and sought other ways of increasing their individual incomes and prosperity. As has already been mentioned, in this particular region, many turned to tourism for this result. However, with the advent of â€Å"cheap† flights and travel, even this opportunity is now in decline. Thus the industry needs to look for more sustainable options. To this end Peter Pierpont (1997) suggested research shows that combining the development of food processing within the agricultural regions may provide a positive option. Food Processing As with any are of industry, a range of supplementary operations has grown around agriculture. These indirectly include such organisations as financial institutions, equipment manufacturers and suppliers and the chemical and biotechnology organisations. However, the most directly linked ancillary industry to agriculture is food processing (Greer 2005, p.49). It is totally apparent that the two industries and inter-dependent. From the food producers to the processing and packaging operations and then on to the retailers, all of these areas are an integral part of the food supply chain. As has been previously noted, in the past the agricultural industry and regions have tended to remain separate from the rest of the food supply chain. The perceived advantage of this approach was seen to be that farmers felt comfortable and confident within their own business environment and, as long as they were producing the required levels of products, saw this as their main income generator. However, the disadvantage was that, as the retail industry became more organised and, with the development of supermarkets and other price conscious outlets, so they began to have more influence upon the agricultural industry, forcing down prices and demanding higher yields and quality, all of which added to the economic difficulties being experience within the agricultural regions. However, European Union regional data strongly suggests that agricultural regions that have taken it upon themselves to develop the food processing industry at a local level have seen increased value-added to the industry itself (Pierpont 1997) although, in his study he suggests that the structure of the French farming industry has given it an advantage in this area over their Cornish counterparts, despite the geographical and socio-economic similarities. Nevertheless, in Cornwall and other agricultural areas of the UK, those within the agricultural industry are beginning to take notice of the agro-food approach. For example, a group of growers and farmers from the southwest regions of Cornwall across to Hampshire have formed their own â€Å"organic marketing co-op,† (Petty 2002, p.112) which provides a better value basis for the sale of products to the retail market. Similarly, in Wales certain regions have created action plans for their agricultural industries which includes integrating more of the food processing and supply aspect of the food chain within their region, thus enabling them to benefit from the added-value of a resource that had previously not been available to them (Greer 2005, p.194). It is argued by researches that creating a more localised food processing sector within the agricultural regions, where farmers and producers can be more directly involved with other areas of the food chain, including preparation, distribution and marketing, will produce positive results in terms of the financial stability and growth within the farming and rural communities. Summary It is clear from the research that has been carried out into agriculture, that there is a need to address the decline within the industry, which as can be seen from figure 1 (page 7 of this report)has fallen by ten present in the last decade. The majority of this research shows that the last three decades have seen a consistent decline in the fortunes of the industry, both in terms of its economic value to the UK economy as a whole, and in relation to employment statistics. Some researchers see developing the food processing industry within the agricultural regions as the way forward and the route to prosperity. The question is whether this theory is supported by the facts within the areas being used as a case study in this paper. Chapter 4 Research Methodology Research objective Within the introduction section of this study, the four key objectives for the research were outlined. The research into how the agricultural industry has developed, particularly in relation to United Kingdom provides essential background information, which will assist in understanding why these areas have become of such concern to government and non-governmental organisations over recent decades. The choice of Cornwall and Wales for the case study is appropriate because in the case of the former, much attention over recent decades has been concentrated upon developing the tourism attraction, rather than agricultural needs of the area. Wales provides a much larger agricultural environment, which has to compete with small pockets of heavily industrialised regions, specifically on coastal areas. Food processing, up until the last decade, has been seen mainly as an industrial activity and therefore it is important to understand how the transfer of this activity to agricultural regions has both evolved and to what extent the case study areas have benefited from this latest development. Similarly, as an integral part of this area of research, the relevant synergies will provide a better understanding of the basis for accuracy of the hypothesis. Choice of research approach Due to the nature of the area being research, it is felt that the qualitative method or research, which uses primary data as its basis(Collis and Hussey 2003, p.53), would not have been appropriate. The questionnaire and research based approach, whilst useful, would not have provided the necessary detailed research information that is required for the purpose of adding to the understanding of the issue of food processing development in agricultural regions, apart from giving some indication as to how the various stakeholders, specifically those who operate within the respective industries, have reacted to this evolution. The significant level of research and statistical data required for this study led the author to believe that the quantitative research approach would be a more productive approach. In an endeavour to ensure the reliability of the data researched, a wide and diverse range of sources has been used for this study (Collis and Hussey 2003. p.71). This situation provided the author with the ability to cross-refer and check the accuracy, impartiality and validity of the information gathered, which enables the highest possible level of objectivity to be attached to the conclusions and recommendations reached. Industry Data With regards to the data relating to the agricultural and food processing industries, this has been acquired from a variety of sources, which includes UK and EU government departments and other industry associations and observers. Included within this data is the relevant statistical information from UK and EU surveys. Additional data was obtained from Internet sources, books, journals and other industry and economic sources. Wherever possible prime sources have been used for data gathering, particularly in relation to the strategies and policies that have been suggested and implemented by teak and EU governments. This data includes current and suggested policy documents. Selected areas case study In keeping with the advices given by researchers such as Collis and Hussey (2003), a substantial amount of time has been expended in digesting all of the material available in relation to the agriculture industry in Cornwall and Wales, to make sure that the chosen material was apposite to the objectives and questions being sought. Furthermore, data from organizations active within the two selected areas was also used. These sources, together with others, were used to obtain past and future strategic information as well as for outlining the current position of the agricultural and food processing industries in both of these regions of the country. To provide objectivity in regards to this data, industry reports and independent research carried out bother experts in the respective industries were also reviewed. The reason for the choice of these two areas is that, whilst there are similarities in terms of their agricultural heritage, they differ in terms of economic and political development and evolution. Politically Cornwall is still an integral part of the UK political structure, whereas Wales has a degree of devolved power. Economically Cornwall has attracted a wider diversity of activities and services, particularly within the tourism sector, whereas this has impacted upon Wales to lesser extent. In order to achieve a comparative benchmark for the case study, the areas selected have been assessed against similar regions within other member states of the European Union. In this instance, information from the EU itself and various sources within the selected nation states, have been used. Chapter 5 Findings, Analysis and Discussion To enable an analysis of the hypothesis that was set at the commencement of this paper, it was decided to use two distinct Agricultural regions, these being Cornwall and Wales for the reasons that have been outlined previously. Agricultural regions – Cornwall Cornwall is set in the South West of the UK. Although it is traditionally an agricultural region, it has perhaps become better known since the Second World War as a tourist area. Nevertheless, it still has a significant agricultural base within its economy, which is still seen as one of the primary industries for the county (Cornwall County Council 2007), with a growth in the number of holdings during the period from 1997 to 2001 (see figure 4), which compares favourably with the movement in England as a whole. However, the industry has seen significant reduction in the areas committed to the raising of cattle and sheep livestock, which reflects the overall difficulties that have been generally experienced in this area as a result of disease epidemics such as BSE and also the inroads being made by foreign imports. Despite recent declines, it is seen as one of the foundations for strong rural communities, but the industry can only retain this position by increasing employment, which through current agricultural methods and strategies is not happening. Figure 4 Farming in Cornwall However, despite the apparent improvement seen above, this has not translated itself into improvements on the employment issue. As can be seen from the following table (figure 5), the numbers of people employed within the agricultural industry are continuing to fall. Despite the fact that in comparison to England, Cornwall has suffered less, the Cornwall County Council (2007) do not see this downward trending their region being reversed in the immediate future, with the majority of the remaining workforce consisting of owners and tenants(Cornwall County Council 2007, 3.38). Figure 5 Agricultural employment Cornwall Agricultural regions – Wales Agriculture in Wales, because of the internal terrain, is most known for its Hill Farming element. It has a substantially higher level of holdings than Cornwall, spread over a greater land mass (see figure 6). Figure 6 Farms in Wales In terms of employment the region, like Cornwall, has seen a consistent decline in the numbers during the past decade, although as the following table shows, there was a slight improvement in the figures during 2004 (see figure 7). Figure 7 Agricultural employment in Wales Causes of Agricultural decline Some of the responsibility for the current position and trends has been levelled at the â€Å"cost-price squeeze† effect that is currently taking place within the food chain, with consumers consistently demanding lower retail prices. Whilst it is true that this has had significant impact on the industry, it is not the sole cause of the current position. Three other significant factors have also had an adverse effect. Æ’Â   Disease. The perceived lack of safety in British foods following the incidences of foot and mouth, BSE, swine fever and, more recently, outbreaks of avian flu (Haynes 2007) has also had a significant impact upon consumer’s and buyer’s both confidence in the UK and abroad. The fact that these have occurred within a relatively short period of each other has done little to improve the recovery position of the industry as a whole, the timescale of which has been extended as a result of these events. Æ’Â   Technology usage. Apart from the larger corporate farm holdings the use of modern technological advances within agriculture within the smaller holdings has not been taken advantage of to the extent that other industries have respond to this area of business to the same extent. This is presumably due to the older age demographics of the older owners and tenants, together with the time constraints that they experience as a result of low levels of employment. Based upon the lack of profitability of many small farms, another contributory factor tithe lack of new technology resources in use results from the limited financial resources available to purchase the equipment and training necessary for such innovations. Æ’Â   Finally, the local â€Å"colony† attitude as indicated by Hector (1969)is still in evidence in many rural and farming areas. The psychological position of a large element of the agricultural community is resistant to change, a situation that makes impr ovements for greater efficiency difficult to implement. National and Regional Strategies There have been a number of initiatives instigated with regard to the agricultural industry, particularly from the European Union, although these and those that have come from the UK authorities, have not been met with unanimous approval. In the case of the EU strategies there Isa body of opinion that this limits national action. As Alan Greer(2005) states in the introduction to his study on the agricultural industry, â€Å"there is a widespread assumption that the existence of a CAP across the European Union undermines the capacity of states to construct their own national policies.† To a certain extent the comment made by Greer is true. As will be seen within this section of the paper, a large proportion of the strategies and policies relating tithe UK agricultural industry have in fact come into existence as a result of EU discussions and directives. Irrespective of these comments, it is important to remember that the European Union as a whole commits in excess of forty-five billion dollars each year in support of farmers throughout the member states. Therefore it is fair to state, as Cardwell (2004, p.8) does that â€Å"Agriculture enjoys numerous advantages in the operation of the Legislative process and bureaucracy.† Whilst it may be true that the major part of these funds are utilised in the purchasing and storage of surplus products such as beef, wheat, milk and butter, before selling it to other nations, usually within the developing and third world(Gardner 1996, p.3), this still represents a significant level of state aid. The Common Agricultural Policy seeks to achieve fairness of competition within the EU, whilst at the same time providing aid. The potential drawbacks of this policy is that it still leaves farmers vulnerable to policy changes and increases in costs that are not fully reflected within the subsidies. For example in Wales, which benefits from CAP, the increases in prosperity that it has brought to the hill farmers in the area could disappear if policies change and the EU or local authorities felt that this was providing the area with an unfair advantage, or changed the conditions in relation to eligibility (Jones1999, p.320 and Cardwell 2004, p.227). In terms of cost increases, during the reform of the CAP system it has already been noted that these increases had an adverse effect upon the UK arable industry as awhile (Gardner 1996, p.148). Thus it would be true to say that such policies only remain appropriate should all other factors remain the same. In the UK in 2002, the government commissioned a report on the future of farming and food (Curry 2002) in an attempt to define strategy, which would led to a more sustainable for the future of agriculture and those who work within the industry. One of the main conclusions of this report (Curry 2002, p.109) was that farming had â€Å"become detached from the rest of the economy and the environment.† There port also suggests that this position has been reached partly as a result of the substantial subsidies, which its authors believed should be ended (Curry 2002, p.110). To address this position the report suggests that new research bodies, comprising of representatives from all the industry stakeholders, including the consumer, should be set, which will include within its remit, the setting up of â€Å"demonstration farms† to be used as models of economic success in farming. One comment within th

Dangers And Destructions Of Floods And Hurricanes :: essays research papers

Dangers and Destructions of Floods and Hurricanes Floods and hurricanes have been effecting the lives of people around the world for years. This research paper is going to state some of the worst floods and hurricanes, and how future ones can be controlled. A flood is an overflow of water on dry land. The two types of floods are coastal and river floods. Coastal floods are the first topic in this research paper. A coastal flood is the flooding of beaches and surrounding areas; including bar spits and deltas. They can be effected by tidal waves and coastal currents. Coastal floods can cover a large amount of distance along a shore. The length of time a coastal flood is dangerous is usually very short. It depends on how high the tide is which goes up and down twice a day. When the velocities of hurricane winds become severe the height of the waves become three or more feet higher than the previous high tide. Coastal floods can be caused by a number of things. Coastal floods can be caused by runoff, hurricane waves, tsunami (seismic sea waves), and hurricane rains. Coastal flooding can not only take part on oceans but it can also take part on lakes. Coastal flooding can be a great danger because coast lines are very densely populated areas. In the United States in the early 1990's 50% of the population was on a coastal county.1 Although they shrink before reaching shore, wind generated waves have been spotted to be as high as 30 m (100 ft) in the middle of the ocean.2 In 1970 a major storm in the Bay of Bengal produced heavy seas that flooded regions of East Pakistan, killing about 200,000 people.3 River flooding can happen a number of ways. The causes are rain, snowmelt, and ice jams. Soil can not absorb as much water with continuos moistening. The longer that precipitation lasts the more water flows into streams as runoff. Cloudburst floods only last for a couple hours, but they need a large amount of rainfall. This usually only happens in mountainous areas. They are called flash floods. Floods occurring from snowmelt and ice jams do not have to be preceded by heavy rains. Moderate amounts of rain can make things even worse because the ground does not absorb it. Floods can result in the failure dams, aqueducts, weirs, landfills, paving, construction, and storm sewers. They are artificial causes. In 1993 when rainfall lasted from April until July in Iowa, Illinois, Minnesota, Missouri, Wisconsin, South Dakota, Nebraska, and Kansas, it covered about 16 billion acres.4 Many deaths and $10 billion in damage was the result

What different views of the Duke are presented in acts 1-3?

Written in the early 17th century, ‘Measure for Measure' was one of the many plays that Shakespeare wrote to entertain his King, which at the time was James I. Shakespeare used this play to present his own views of the King, and his ideals of a King through his presentation of the Duke Vincentio. A more complex character than first believed, Shakespeare transforms the Duke throughout the play. As the Duke set out on a quest to not only escape the pressures of his role, but to learn from his experiences and find himself. The Duke is the first person to speak; this is one of Shakespeare's common techniques to indicate who he deems most important in the play. Even if it appears that the story evolves around the character of Angelo, under the surface it is evident that the Duke is the catalyst behind it all. At the start of the play we see that the Duke is a man with general morals, complimenting the people under him. This is Shakespeare showing us from the start that he wishes the Duke to be seen as a good man. In the first scene we learn that for the head of a city he does not enjoy being in the public eye, â€Å"I love the people, but do not like to stage me to their eyes†. This quote also shows us that he is an honourable and caring Duke as he loves his people, but he doesn't have the confidence to assert his authority. In the beginning of the play the view of the Duke is formulated to be that he is nice but a little spineless; allowing his streets to be filled with sin, â€Å"bawds†, â€Å"thief's†. To re-enforce the opinion that Duke is honourable, Shakespeare makes the Duke accept fault for the state that the town is in, â€Å"'twas my fault to give the people scope†, although he still doesn't do anything about it. When the Duke is talking to Pompey in act three scene two, we see a different character emerging. From his ‘real life' experience he appears to have gathered confidence and is beginning to show signs of authority, he calls Pompey a â€Å"wicked bawd† to tell him how disappointed he was with him. However these new found urges have to be suppressed as he is under the guise of the Friar, so he uses religious references to voice his feelings instead, † if the devil have given thee proofs for sin†¦Ã¢â‚¬ . Shakespeare uses verse here to emphasise the seriousness as it is more rhythmic and emphasised by the stresses in the line due to iambic pentameter. By the end of act three, the Duke is almost ready to take the reigns back of Angelo, as he has reached a point where he knows what a leader should be, and has gathered the knowledge and confidence to assert himself; â€Å"He who the sword of heaven will bear should be as holy as severe†. In Shakespeare's time, Kings were the closest thing to Gods and therefore had to be perfect role models. Here the Duke is saying that they should be perfectly balanced; as good and moral as they are strict. However the Duke shows a darker side of him, perhaps the slight edge of coldness needed to rule successfully, but nevertheless the Duke creates his own amusement whilst under the guise of the Friar to control the characters to carry out his plan. Although this was done to benefit his people, as he protected the almost innocent and also teach the guilty a lesson. Shakespeare deliberately manipulates the audience's opinion o the Duke throughout the play as the character himself changes drastically from start to finish. Firstly we see his understudies having great respect for him, â€Å"always obedient to your grace's will†. However in act three it becomes clear to the audience that the townspeople only like him because they are allowed to do as they please. The character of Lucio personifies the feelings of the townspeople when he tells the Duke himself, (disguised as the friar) that he doesn't doubt the intelligence or honour of the Duke, calling him â€Å"wise†; although also referring to him as, â€Å"Avery superficial, ignorant, unweighing fellow†. Thus clarifying that the townspeople don't know the Duke and moreover that the Duke doesn't know them, â€Å"ignorant†. There is debate however that Lucio is aware that is the Duke and is deliberately making use of this to voice his true opinions of him, or perhaps merely for his own amusement as Lucio is a joker type character. However it could be countered by saying that this is too intelligent for Lucio and this is simply a comedic scene as Lucio is ‘putting his foot in his mouth'. Shakespeare makes the Duke speak in verse here, serving multiple purposes; firstly because it is more relaxed as the scene is a comedy. Secondly because it is a scene to move the story of the play on and verse would take to long to do this. We also gather the character of Escalus' opinion of the Duke whilst he is still disguised, although it is great contrast to Lucio's. The character of Escalus appears as the wise old advocate, pointing out straight away one of the key themes of the entire play and also one of the main reasons that the Duke went into hiding; â€Å"above all other strifes contended especially to know himself†. It is also debated that Escalus was aware of the disguise and knew exactly what he was doing, yet in this case it is more likely to be the case, as Escalus is the ‘right-hand-man'. This theory is reinforced by the fact that Escalus then compliments the Duke, knowing that revealing the fact that the Duke's inner most fears are visible to someone else, he provides a comforter, â€Å"Rather rejoicing to see another merry, than merry at anything which professed to make him rejoice†. Meaning that the Duke would rather see others happy than be happy himself. I feel that the true opinion of the Duke lies somewhere in between Lucio's and Escalus' views, as he was ignorant of the townspeople, however he is wise and very caring, shown in how he deals with Angelo at the end of the play.

Thomas Hobbes Essays - Philosophy, Calvin And Hobbes, Free Essays

Thomas Hobbes Essays - Philosophy, Calvin And Hobbes, Free Essays Thomas Hobbes Thomas Hobbes was one of the first Western Philosophers that the world had seen. Hobbess philosophies marked a departure in the English philosophy from religious emphasis of Scholasticism. Hobbes was born in 1588 in Malmesbury, Wiltshire. His father was a vicar of the parish during Queen Elizabeth time. He valued not learning and only read the prayers of the church. Hobbes obtained his education from his uncle and moved onto Oxford at the tender age of fifteen. By the time he reached Oxford he was already a scholar in Latin and Greek. He left Oxford in 1608 and began his companionship with the eldest son of Lord Cavendish of Hardwicke, later know as Earl of Devonshire. Hobbes traveled the European continent three times in his lifetime. These trips allowed Hobbes to get most of his work down and he usually traveled with a pupil. His first trip he took was in 1610 were he visited France, Italy and Germany. This trip he took with is pupil, Lord Hardwick. He learned the French and Italian languages along the way. This first tour of the continent did not allow Hobbes to learn his life purpose, but he did gain experience that could help him along his way. His second tour of the European continent took place in 1629 and lasted for two years. In 1628 his pupil and friend Lord Hardwick passed on and Hobbes had no duties to fulfill in the house. The second trip Hobbes took he had a new pupil the young earl, who was eleven when they left for the journey. When Hobbes arrived back he took over the education of his new pupil. Around the time he was educated the young earl, his philoschical views began to take place. It was not until his third trip across the continent that he began to fit in with the other philosophers of the world. The third trip he was accomplice by the young earl, Earl of Devonshire. The trip lasted three years, 1634 to 1637. The trip began a new chapter in Hobbes life, he began to publish books and his theories were starting to be written out into books. During the trip he was an intimate of Meresenne, who at the time was at the center of the scintitific circle. That circle include the like of Descartes and Gassendi. His first publication was when he returned titled, Elements of Law and politic. This book showed the theories that he began to evovle for him during this third and final trip. Hobbes fled to France for eleven years because of the fear of getting arrested from his book. He called himself a man of feminine courage. In France he taught the Prince of Whales, later known as King Charles II, mathematics. While in London he also wrote his most famous book Leviathan. This book should Hobbes views on all the theories and ethical decisions. It was published in 1651, the same year he moved back to England. He moved back because he felt safer now in England then he did in France. In actuality he moved back because his book caused him to fear arrest by the authorties in France. He felt safer in England because of his former pupil took over the throne and Hobbes came into favor with the House of Commons. In 1666 however the house passed a bill to inspect his book Leviathan of charges of atheistic tendencies. This inspection caused Hobbes to burn many of his papers and delayed three publications of future books. His philosical theories were that people could have more then one loyalty and that they could be competing with each other. Mainly he was talking about the loyalty to God. Religion was a big deal back then and he stated that God could have a competing loyalty and that people should decide what is best for them. Loyalty to a person or a king should stop when death could occur to you. He stated that loyalty is a social act and that anything a person does is self-serving. Anything a human being does come full circle and benefits them in a way. A theory that Hobbes had, that I believe was pretty big,

Free Essays on EMU (Economic And Monetary Union)

Early experiments The goal of Economic and Monetary Union was first proclaimed by the French president, Georges Pompidou, and the German chancellor, Willy Brandt, in 1969, immediately after President Charles de Gaulle's departure from the scene. The blueprint set out in the resultant Werner Report did not, however, succeed. France was unwilling to surrender more than a modicum of financial autonomy. Moreover, the collapse of the dollar-based Bretton Woods international monetary system in 1971, followed by an unprecedented rise in oil prices and global inflation, led to unstable foreign exchange markets in which no artificial attempt to link European currencies could have expected to survive without the sturdiest of political and institutional underpinnings. In 1977, four years after the demise of the Snake, EMU was relaunched by the Commission president, Roy Jenkins, supported by the next generation of French and German political leaders, Valà ©ry Giscard d'Estaing and Helmut Schmidt. The revised scheme, known as the European Monetary System, was designed to bring about a zone of currency stability in Europe through the Exchange Rate Mechanism (ERM) and a new quasi-currency (not legal tender but usable in wholesale transactions) called the ECU, or European Currency Unit. The ERM came into effect in 1979. More sophisticated and more firmly backed by central banks than the earlier arrangements, it lasted more or less unscathed for some 12 years, although the ECU, whose value was based on a basket of currencies, did not match the strength of the D-Mark. The Maastricht era The ERM had initially been a flexible framework, with room for rate adjustments. But in 1989 a committee of central bankers and economists headed by Jacques Delors made recommendations for a concrete three-stage process of harmonising national economic policies, fixing exchange rates and finally adopting a single currency. From the Delors Report would spring the Maastr... Free Essays on EMU (Economic And Monetary Union) Free Essays on EMU (Economic And Monetary Union) Early experiments The goal of Economic and Monetary Union was first proclaimed by the French president, Georges Pompidou, and the German chancellor, Willy Brandt, in 1969, immediately after President Charles de Gaulle's departure from the scene. The blueprint set out in the resultant Werner Report did not, however, succeed. France was unwilling to surrender more than a modicum of financial autonomy. Moreover, the collapse of the dollar-based Bretton Woods international monetary system in 1971, followed by an unprecedented rise in oil prices and global inflation, led to unstable foreign exchange markets in which no artificial attempt to link European currencies could have expected to survive without the sturdiest of political and institutional underpinnings. In 1977, four years after the demise of the Snake, EMU was relaunched by the Commission president, Roy Jenkins, supported by the next generation of French and German political leaders, Valà ©ry Giscard d'Estaing and Helmut Schmidt. The revised scheme, known as the European Monetary System, was designed to bring about a zone of currency stability in Europe through the Exchange Rate Mechanism (ERM) and a new quasi-currency (not legal tender but usable in wholesale transactions) called the ECU, or European Currency Unit. The ERM came into effect in 1979. More sophisticated and more firmly backed by central banks than the earlier arrangements, it lasted more or less unscathed for some 12 years, although the ECU, whose value was based on a basket of currencies, did not match the strength of the D-Mark. The Maastricht era The ERM had initially been a flexible framework, with room for rate adjustments. But in 1989 a committee of central bankers and economists headed by Jacques Delors made recommendations for a concrete three-stage process of harmonising national economic policies, fixing exchange rates and finally adopting a single currency. From the Delors Report would spring the Maastr...

Anthropology Assignment Example | Topics and Well Written Essays - 250 words

Anthropology - Assignment Example This is together with the upper caste of Muslims, which metamorphically transformed Yoga Gurus in the Islamic cultural arena. The Milieu, on the other hand, are preachers of peace, uniting people without giving regard to cultural background. For instance, in history they have been known for supporting things regarded as an abomination by the leaders rooted in Ulema. For example, they initiated a historical chastity when they supported and accepted a girl who had been accorded with blasphemy claims. This shows the large rift of contrasting differences existing between the leaders rooted and the ones, not rooted in Ulema (Shadid 112). The only common ground shared by the two calibers of religious leadership is the complete trust in Muslim lasts with few common interpretations. It is essential to note that, the interpretation, which differs, but the religious laws are the same. This, therefore, remains the reason for differing sub religions who have common laws with different ways of

Financial Health 3 Assignment Example | Topics and Well Written Essays - 750 words

Financial Health 3 - Assignment Example This Act also provides for punishment for whomever knowingly and willfully offers to pay any person in order to persuade the person to refer them to a provider who can furnish items or services for which payment would the fall under Medicare and Medicaid guidelines and be payable as such. Certain exceptions are allowed such as certain discounts given by suppliers to cost-reporting providers. Operation Restore Trust is an initiative that was created to combat fraud, eliminate waste, and monitor abuse in the Medicare and Medicaid programs. Operation Restore Trust was established by the Department of Health and Human Services. The Office of the Inspector General understands the health care delivery system has always been vulnerable to fraud and in response the OIG has placed emphasis on interdisciplinary teamwork. OIG worked jointly to create a project which would detect cases of abuse and fraud that occur through home health agencies, in nursing homes, and with durable medical equipment suppliers. OIG worked in partnership with the Administration on Aging and the Health Care Financing Administration. Projects included audits and evaluations of claims by home health agencies, administrative costs claimed, periodic interim payments to home health agencies, variations among home health care coverage Medicare payments, to name but a few. Ongoing evaluations and audits include services provided to Medicare and Medicaid beneficiaries in nursing homes, durable medical equipment payments in nursing homes, and outreach activities include fraud alerts and a hotline to report fraudulent activity (Brown, 1995). The Centers for Medicaid and Medicare services goals’ are to combat provider fraud, waste and abuse. The two broad responsibilities of the Medicaid Integrity Program include hiring contractors to review the actions of providers, identify when there have been

Discussion 9 Essay Example | Topics and Well Written Essays - 500 words

Discussion 9 - Essay Example Scholars argue that although it is possible to learn about other cases through a similar case, it does not mean that cases studies are only used in making generalizations. On the contrary drawing inferences about a population from a case study is not justifiable (Creswell, 2003). Case studies are similar to other types of research and involve the identification of the problem, the collection of data and the analysis and reporting of results. As in other types of techniques, the approach and the analysis depends on the nature of the research problem. Case studies can be descriptive, interpretive or evaluative. The defining characteristics of a case study therefore are a deeper, intensive study of a single unit through detailed collection and analysis of many sources of information (Kumar, 2008:Babbie, 2010). In the first article titled â€Å"The impact of internet usage: A case study of delta state tertiary institutions† the objective of the study was to investigate and evaluate the impact of internet usage in institutions of higher learning in Delta State in Nigeria. The methodology used in this case is a case study that used questionnaires to solicit information from students and staff of four higher institutions of learning in Delta state in Nigeria. The questionnaires were randomly distributed to staff and students in four institutions of higher learning and later collected and analyzed (Ureigho, Oroke, & Ekruyota, 2006). It is possible to see a link between the research objective and the methodology taken as this study involved an in depth analysis of the impact of internet usage in institutions of higher learning. The most suitable approach to conduct this study was thus the case study methodology as it would lead to a lot of information about the problem in question. A focus group is an informal discussion among a group of selected individuals about a particular topic.