Monday, September 30, 2019

Nestle vs Dutchlady Essay

Nestle already exist in Malaysia market, now we would like to make an analysis about the Nestle product in Taman Koperasi Cuepacs ,Kajang Selangor, whether customer are satisfaction with Nestle product or customer prefer with other brand like Dutch Lady. From that, Nestle can make some improvement for their product line to expand their business strategy and fulfill the customer’s satisfaction. 1. OBJECTIVE: 1. To know how well known of Nestle product in Kajang Selangor. 2. To know why people choose Nestle product to compare it with Dutch lady Product 3. Chefs were asked to discuss their requirements. The results showed that consumers were saying ‘fresh is best’. However, the chefs’ view was slightly different in terms of: ‘My customers would like everything to be made from scratch (i. e. made from basic raw ingredients), but I don’t have the time and money to do this’. The research revealed that the market was divided into a number of segments. A segment is a part of an overall market made up of customers with similar characteristics. Chefs fitted into four main segments: The research showed a sizeable demand for Segment 3 – a target for Maggie ‘A Natural Choice’ products. Brand proposition – the research defined a proposition for developing the new brand. This new proposition was to create a product with more natural qualities for ‘chefs who aim to please’ who want their cooking to be as fresh tasting as possible. Natural qualities would be defined in terms of taste, smell, look and texture. Target market– Maggie ‘A Natural Choice’ target was to be ‘chefs who aim to please’. Their prime aim is to provide delicious, wholesome foods that customers enjoy. These chefs enjoy their work and have a pride in the satisfaction they give customers. They are not in business just to make money. Brand ambition – Maggi ‘A Natural Choice’ combines the goodness and taste of real ingredients with time and cost saving. http://businesscasestudies. co. uk/nestle/nutrition-health-wellness-new-product-development-at-nestle/market-research. html#ixzz1rRQlFtbi From the literature review above, previous research about the satisfaction about nestle’ brand which is Maggie. From this research, Maggie is a famous food for a long time ago, but now, people in UK said, the product had come to be seen as uninteresting and old fashioned due to its dehydrated format and flavor. From that, we can know, is that, customer are satisfied with the Nestle’ brand or not, if customer are no satisfied with the Nestle’ brand, Nestle need to make some improvement to their product in term of flavor or packaging. In this research, the researcher shows that, there have 4 segments, which is, a target for Maggie, Brand proposition, Target market and, Brand ambition. Questionnaire is a document that is used to guide what questions are to be asked respondents and in what order, sometimes lists the alternative responses that are acceptable. In addition , list of a research or survey questions asked to respondents, and designed to extract specific information. It serves four basic purposes to collect the appropriate data, make data comparable and amenable to analysis, minimize bias in formulating and asking question, and to make questions engaging and varied. This is the right way to ask people outside to answer the questionnaire to be given to the respondents. The advantages of questionnaire * Cost effective Questionnaires are cost effective compared the research methods using interviews or data mining. The questionnaire could be distributed to a larger population over a shorter period of time. This is especially true for sample populations that cover a large geographic area. The questionnaires can be mailed or delivered electronically. Personal interviews take time and mistakes can be made during the analysis of the data due to individual interpretation. Questionnaires can be sent back anonymously and this will allow more respondents to reply.

Global local fashion

The jackets has elements of a suit collar with peaked lapels, which indicates a tailored easing as well as a crinoline assisting with the shape of the dress which is originally a Western fashion element. (Radon, 2009) Hampton is one of the Japanese designers best understood in the West as he never deviates far from Western culture context. (AFAIK 2005: 23) â€Å"The image that exotic cultures have of themselves is often determined by the dominant West. † (Tennessee 2005:11) Countries that are non- Western have an auto-exotic gaze about their own culture and what constitutes as their own tradition.An â€Å"exotic† product is created by these non-western countries by coking through the eyes of the Western society to see what is perceived as being traditional and exotic to them and then offered back to the West. (Tennessee 2005:11) Abandoning color in favor of monochrome shades in the designs of both Mistake and Hampton in an expression of Japanese aesthetic roots known as â€Å"WBI Saba. † (AFAIK 2005:19) This Japanese tradition as well as dominantly making use of black in their designs is evident in Hammock's autumn/ winter 2010 collection.This expression of WBI Saba led to the minimalist trend of the asses which is still visible n their collections of 2010 for Hampton considering the lack of color and Mistake's 2011 collection due to the very simplistic design of the black undergarments and the clean lines of the paper folded architectural designs as the main focus. (AFAIK, 2005) The models were even styled in a minimalist manner with pulled back hair and white faces with no makeup applied. Mistake creates a different authentic milieu by commenting on the reclassification of the kimono through his work.While it keeps the continent in style, click ©s are inevitable. † Innings, 2011:14) European designers choose elements of African fashion for example fabrics or colors without necessarily having knowledge of the value. African designe rs have now been contributing to the evolution of their culture by using their own heritage as design inspiration and they have been recognized for this by creating contemporary versions of their traditional crafts. Innings, 2011: 14) Western styles being used in African designs today can be seen as a creative adoption rather than a capitulation. Roving, 2009: 135) Western elements in the Black Coffee fashion installation includes the use of fabric to create a Victorian sass's bustle as well as accentuated waists – commenting on Western corset, giving these designs a Western inspired feel. (McGinnis, 2010) Western aesthetics consists of making use of drapes to mask imperfections of the body. Flawless drapes are used in creating a perfect, beautiful skin. (AFAIK 2005:23) Black Coffee mastered the art of draping fabric perfectly with no flaw or overlap in his 2009 design, contributing to the Western idea of fashion aesthetics.An Imaginary idea of African fashion in the Black Co ffee 2009 collection can be found in the Jewelry insisting of long necklaces made out of bulky, round objects which resembles African beads. These beads showcase the imaginary perception of African Jewelry. (Aquanaut, 2013) The Indian design industry caters for the modern Indian women who can be seen as dressing in â€Å"fusion style† by mixing traditional Indian clothing items like the Sari and current trends.They have their own tradition embedded in their style but are interested in following international trends at the same time which can be seen in color, style as well as details. This fusion style will however still be noninsured ethnic by the West. (Tennessee 2005:11) Mannish Roar is an example of an Indian designer who recognized this need for global-local fashion and creates designs as a global brand which consists of Western tastes and international trends with Indian detailing, patterns and design elements giving the designs an â€Å"exotic aura. (Tennessee 2005:11 ) Roar incorporated the global-local notion in his autumn/ winter 2009 collection by referencing the plains of Africa, Amazonian rainforest's as well as the Indian Jungles. Roar exaggerates the perception of an exotic product which is offered back to the West, by making use of super-sampling which is known as creating a random collection of styles into one eclectic collection as he incorporates different cultures. (AFAIK, 2005) Tennessee cites that India is an excellent example of a combined fashion relationship between indigenous culture and Western fashion.Roar has often been referred to as â€Å"the Gilligan of the East† as he also draws inspiration from different cultures all over the world. (Tennessee 2005: 19) Mistake, renowned for his research in textile technology, strongly supported he technological Japanese textile industry concerning the usage of â€Å"lightweight, wrinkle-free and reasonably priced† fabric. (AFAIK 2005:25) Mistake goes to say that: â€Å"T here are no boundaries of what clothes can be made of. Anything can be clothing. † (English, 2005) Japanese designers put great emphasis on fabric technology.

Sunday, September 29, 2019

Antarctica and Argentina

Denise Broers Mr. Rodriguez Geography 1 9 september 2009 Argentina Argentina occupies most of the southern part of South America. Uruguay, Brazil, Paraguay, and Bolivia lie on its northern borders. Argentina’s eastern coastline is washed by the Atlantic Ocean. Its southern tip reaches almost to the continent of Antartica. Argentina’s varied geography includes the Perito Moreno glacier in the southern Andes. This is one of the few glaciers in the world still advancing. Argentina has 1,056,640 square miles making it South America’s second largest country, after Brazil.Argentina has a wide variety of landscapes including mountains, forests, plains, and deserts. The Iguacu Falls onareas stretch across northern Argentina. To the west, great forests cover the Gran Chaco. To the east, hot, humid grasslands abound. Farmers raise livestock and grow crops in the fertile soil. The Andes tower over the western part of Argentina. Snow-capped peaks and clear blue lakes draw to urists who come to ski and hike. Mount Aconcagua soars to height of almost 23,000 feet and is the highest mountain in the Western Hemisphere.East of the Andes is a region of rolling hills and desert valleys. Farmers use mountain stream water to grow sugarcane, corn, and grapes. In the center of Argentina are treeless plains know as the Pampa. The Pampa spreads almost 500 miles from the Atlantic coast to the Andes. Argentina’s economy depends of this region’s fertile soil and mild climate. Most of Argentina’s urban areas are here with more than two-thirds of the population living here. Buenos Aires, The capitol and largest city, lies in the area where the Pampa meets the Rio de la Plata.

Ratio Analysis Memo Essay

The liquidity, profitability, and solvency ratios reveal some interesting points about Kudler Fine Food’s financial position. The liquidity ratios revealed that during 2002 and 2003, Kudler was having no trouble paying short-term debt. However, the current and acid-test (quick) ratios showed that during 2003 Kudler had an excess amount of cash that they were not investing properly. These ratios also showed that Kudler was collecting receivables and selling average inventory very quickly. The profitability ratios revealed that during 2002 and 2003, Kudler was using assets efficiently and making a decent profit. The profit margin ratio showed that during 2002 Kudler made a profit of four cents per dollar, and during 2003 they made a profit of roughly six cents per dollar. In addition, the return on assets ratio (which is also a profitability ratio) showed that Kudler utilized their assets efficiently enough to turn a profit. The solvency ratio used, which was the debt to total a ssets ratio, showed that during 2002 and 2003 Kudler only had around a quarter of their assets financed in debt. All of these ratios show that Kudler was a fairly strong company financially during 2002 and 2003. When trying to figure out how successful Kudler Fine Foods is, it is critical to review all financial statements. By using the horizontal and vertical analysis and the determining ratio calculations the profitability, liquidity, and solvency are figured. A specific ratio analysis may intrigue a particular customer. Lenders or suppliers would be interested in the liquidity ratio because the company’s likelihood to pay off short-term debt is obvious. The profit of the company determines the potential impending success and would be important to creditors and investors. The solvency ratios show if the company will continue to grow and stockholders or financial analysts would be interested  in these ratios. Asset Turnover is the amount of sales or revenues produced per dollar of assets. The Asset Turnover ratio is a gauge of the productivity in which a company is using its assets. The number of times is calculated by the net sales divided by the average assets. Usually, the higher the ratio, the better it is, since it implies the company is generating more revenues per dollar of assets (â€Å"Investopedia†, 2014). The asset turnover ratio tends to be higher for companies in a sector like consumer staples, which has a relatively small asset base but high sales volume. On the other hand, companies in areas like utilities and broadcastings, which have large asset bases, will have lower asset turnover. Kudler Fine Foods asset t urnover ratio shows that from 2002 to 2003 there was not much of an increase. However, the percent does improve at a .3% increase from year to year. A profit margin is a ratio of profitability calculated as net income divided by revenues, or net profits divided by sales (â€Å"Investopedia†, 2014). It measures how much out of every dollar of sales a company actually keeps in earnings. Profit margin is valuable when reviewing companies in comparable trades. A higher profit margin shows a more profitable company that has a healthier govern over its costs compared to its competition. Profit margin is shown as a percentage. Therefore, for instance, a 20% profit margin means the company has a net income of $0.20 for each dollar of sales. Looking at the earnings of a company does not always convey the whole story. Increased earnings are noble, but an increase does not mean that the profit margin of a business is getting better. For example, if a corporation has costs that have gotten larger faster than sales, it indicates a lower profit margin. This leads to the fact that costs need to be policed better. Kudler Fine Foods has a net income of $465,573 from sales of $11,698,828, giving it a profit margin of 4.0% ($465,573/$11,698,828). The next year net income rises to $676,795 on sales of $10,796,200, the company’s profit margin raise to 6.3%. So while the company increased its net income, it has done so with diminishing profit margins. This is said because the return on assets ratio is low. When it is low the company uses less money on more investment. The profit margin is low as well calculated at only .6% showing that Kudler Foods had a low profit at that reporting time. The debt to total assets ratio was .28%, which showed the company is healthy. The times interest earned ratio was  9.8%, which backs up claims of financial health. The solvency ratio shows Kudler Foods can pay back long-term obligations. Each ratio has different users interest in mind. Return on common stockholder’s equity is defined as Net Income / Total Capital, and Return on Common Stockholders’ Equity: 676,795 / 1,928,960 = 35.09% Return. Here is a comparison of this (2003) information to the same information from last years’ (2002) records to begin to determine a trend. Profit Margin (2002), $647,645 / $10,644,800 = 6.08 % Margin Return on Assets (2002), $2,675,250 / $10,796,200 = 24.78% Return Asset Turnover (2002) $1 0,644,800 / $2,271,400 = 4.69 Times Return on Common Stockholders’ Equity (2002) $647,645 / $1,928,960 = 33.58% Return 2002 Year 2003 Year Profit Margin 6.08% Margin 6.27% Margin Return on Assets 24.78% Return 25.3% Return Asset Turnover 4.69 Times 4.04 Times Stockholder’s Equity 33.58% Return 35.09% Return The information that was examined indicates that Kudler Foods is doing well and if the company continues on its current path, profits will continue to grow, as long as other economic conditions stay the same. We conducted a vertical analysis of the balance sheet and income statement and found that these figures indicated that the company is strong, and there were not any negative figures, which is always a good sign. Some of the numbers were low, but that also was a good indicator, as the low numbers were the relationship between the expenses against the net sales. This indicates that there were more than enough sales to cover the expenses. We also found that when comparing the net sales against the net profits, the percentage was a bit low, but still within a strong range. Overall Kudler Foods is a strong business that will continue to grow as it is managed carefully and changes are made when necessary to adjust to the market itself. Current Ratio CURRENT ASSETS/CURRENT LIABILITIES 2002: 2,102,631/977,188 = 2.14:1 2003: 1,971,000/116,290 = 16.95:1 Acid-Test Ratio CASH + SHORT-TERM INVESTMENTS + RECEIVABLES (NET)/CURRENT LIABILITIES: 1 2002: 89,016 + 1,131,213 + 196,503/977,188 = 1.45:1 2003: 1,430,000 + 86,000/116,290 = 13:1 Receivables Turnover NET CREDIT SALES/AVERAGE NET RECEIVABLES = X TIMES 2002: 10,107,787/185,907 = 54.4 Times = Every 7 Days 2003: 10,796,200/141,251 = 76.4 Times = Every 5 Days Inventory Turnover COST OF GOODS SOLD/AVERAGE INVENTORY = X TIMES 2002: 7,543,054/355,534 = 21 Times = Every 17 Days 2003: 8,474,831/401,634 = 21 Times = Every 17 Days Asset Turnover NET SALES/AVERAGE ASSETS = X TIMES 2002: 11,698,828/4,793,146 = 2.4 Times 2003: 10,796,200/3,984,733 = 2.7 Times Profit Margin NET INCOME/NET SALES = X% 2002: 465,573/11,698,828 = 4.0% 2003: 676,795/10,796,200 = 6.3% Return on Assets NET INCOME/AVERAGE ASSETS = X% 2002: 465,573/4,793,146 = 9.7% 2003: 676,795/3,984,733 = 17.0% Return on Common Stockholders’ Equity NET INCOME – PREFERRED DIVIDENDS/AVERAGE COMMON STOCKHOLDERS’ EQUITY = X% 2002: 465,573 – 0/3,396,887 = 13.7% 2003: 676,795 – 0/2,274,380 = 29.8% Debt to Total Assets TOTAL DEBT/TOTAL ASSETS = X% 2002: 1,491,747/5,294,216 = 28.2% 2003: 746,290/2,675,250 = 27.9%

Saturday, September 28, 2019

Differences in Cultural Perspective

Almost every individual tend to be fascinated with beliefs or things that are different from what he or she normally sees in his or her every day life. These variations usually arises the interests of the person in knowing and understanding the things that are not familiar to him or her. However, there are also instances wherein these differences could make people pose their judgment or prejudices upon others that do not practice or adhere their beliefs. This kind of thinking is applicable in the cultural differences that most countries have.The movie Forbidden Kingdom could greatly exemplified the importance of understanding various cultures. This motion picture feature two of the biggest stars in the martial arts film genre namely Jackie Chan and Jet Li. Other actors also supported them most specially Michael Angarano, which plays Jason Tripitikas that represent the western part of the world in the story. The plot of the movie paved the way for the exploration of the western and ea stern cultures. It enables its viewers to see the differences that these different parts of the world have.Nevertheless, it also paved the way for people coming from these two cultures to increase their tolerance for each other’s difference even to the point of appreciating it. The movie revolves around a teenage boy name Jason Tripitikas. He is an avid fan of Chinese martial arts. He frequently goes to China town in order to buy some DVDs about martial arts movie. During one of the normal days that he went there, he pass by a pawnshop where he saw a staff. The owner of the establishment, an old Chinese guy named Hop informed him that the staff should be given back to its rightful owner.On his way back home, Jason encountered the local bully, Lupo. He violently forced him to go to the pawnshop at night so that Hop would open it, which will allow them to rob the shop and took Hop’s money. As the robbery happened, Lupo shot Hop but before he died, he instructed Jason to bring the staff back to its owner. Jason ran away from Lupo and his gang. However, Lupo was able to get a hold of him but before they could hurt him the staff transported him into ancient China where his adventure began.Jason interacted with the Chinese community back then and learned the true value of their culture especially that of martial arts (The Internet Movie Database). The American teenager’s perception of the eastern culture specifically of the Chinese started with only the idea of martial arts. Every time he would heard about their culture it is not surprising that the first thing that came into his mind is martial arts or Chinese food. This is not unexpected especially for a western teenager since most of his knowledge about the Chinese culture is influence by the media.However, when Jason was able to really partake in the real culture of ancient China he was able to understand their way of life. In doing so, he was able to adhere to some of their beliefs and prac tices. In line with this, Homi Bhabha’s arguments in â€Å"Culture’s In-Between† tend to explain the cultural differences that happened in the movie. The first thing that Jason experienced was a sense of identity that is only based upon the western culture that he has. His view of other culture is also based upon the beliefs that his western roots reinforced. Nevertheless, this changed when he experienced the ancient culture of the Chinese.He was able to understand the variation and even follow some of the Chinese way of life. In this situation, Jason’s identity became multicultural because he does not only follow one particular belief or practice but he tend to be tolerant of others as well (Bhabha, 54). Moreover, based on Randall Raus’ â€Å"The American Perspective of: What is Culture? † he asserted that America is actually very tolerant of other nations’ culture. He asserted that there is no other country that is culturally divers ified as the United States due to the presence of numerous people coming from various states that have their respective ways of life (Raus).Being the case, this caused the establishment of different cultural practices in the country that is observable in varying communities there like the Latino, Chinese, Filipino, and others. Early on in the story, the western teenager already has his fascination with martial arts. Due to the influence of media, he thought that martial arts were a â€Å"cool thing. † He perceived it as some sort of trend that if he could be able to perform such kind of stunts he would instantly gain popularity.The teenager also has this thinking that learning martial arts would demand respect from other people and this would also boost his reputation in the community. This kind of adage is greatly influence by the media. Communication technology like the television, Internet, advertisements, commercials, and others has a huge impact in the way of thinking of people especially of young adults nowadays (Rayuso). Martial arts are usually portrayed in movies or television shows as something that is merely fascinating rather than its true purpose of self-defense.In this sense, media tend to modify the view of the people with regards to other culture. This eventually impedes the proper understanding of other nations’ beliefs and practices. The manipulation of the media regarding people’s perspective about a certain group or nationality is widely observable at the present time. A good example is the issue of terrorism wherein some irresponsible media reporting tend to always put Arabs and Muslims in a bad light as they pertain to them as the one responsible in terrorist attacks (Hamza, et. al).Citizens of various nations either get interested with the culture of other countries or they would immediately disregard it especially if it is not similar or near the practices that they have. Nevertheless, the knowledge of other nations culture is very essential in order for people to properly understand each other and learn to accept the differences that exists among them. It also aid in clarifying wrong notions that people have regarding their counterparts in other states. The correct knowledge of other cultures could foster greater understanding and acceptance among the people all over the world.

Sentimental Violence Essay Example | Topics and Well Written Essays - 1250 words

Sentimental Violence - Essay Example He insinuates to the fact that the violence and oppression of the superior is not acknowledged in a legal system that is constructed according the ideals of these superior people. Indeed for Wright violence of the superior or the dominant is not violence. Rather it is a kind of oppression, because it may underlie, in a disguised form, the existing social system. Such a system then is established only to serve the interest of the dominants and to deprive the dominated of their rights. It may prevail over the whole system visibly in the forms of law and punishment. Even if the convict appears to be a member of the dominant group, then he is characterized as a punisher. In both forms, either it is disguised or visible, the underlying dehumanization gives birth to the violence in a reflective form in the sense that they give the society what they receive from it. Wright notes that since the dominant white cannot but exploit the black, they need to instill the inferiority complex into a black’s sentiment in order to retain the access to the pool of cheap black labor. Mr. Dalton employs the black young people but he as well as his society build a â€Å"blank wall† between them and the black. As a real estate baron, Mr. Dalton conjures up his whiteness -before Bigger- terrifies, oppresses sentimentally and enrages him to muster his benefit of the black. The built-in construct of Mr. Dalton’s family is such that it forces Bigger to perpetually rethink about the propriety of his manner in the family. Playing as a black on the line of white-expectation is his only choice that the white society leaves for him. He dearly wants the job in Mr. Dalton’s house. Yet, he cannot but admonish himself for acting so subserviently and answering Dalton’s questions slavishly in â€Å"â€Å"yessuh† and â€Å"nawsuh†. Such dilemma makes his stay in Dalton’s terribly uncomfortable. Mrs. Dalton also similarly behaves with him. She implies that he should do

Friday, September 27, 2019

Future Threats to Public Safety and Success in the War on Terror Research Paper

Future Threats to Public Safety and Success in the War on Terror - Research Paper Example Antonio Maria Costa can be quoted saying (2008) â€Å"Your citizens indeed say that what they fear the most is not terrorism, not climate change, not a financial crisis. It is public safety. And in the Americas, the biggest threat to public safety comes from drug trafficking and the violence perpetrated by organized crime†. Furthermore, Mr Costa stated that violence, gangs, kidnappings, brutality, and insurgences happening in different parts of the globe are drug related. Countless lives have been lost within in this gruesome problem. To make matters worse, innocent lives fall victims to it. From 2001 up to this date, it is still uncertain if we have really achieved success on the war on terror. The capture and execution of Saddam Hussein and the successful assassination of Osama bin Laden can be considered two of the greatest successes in what we call the war on terror. Assessing the war on terror is complex. We get different opinions from different people. Some way that it is a success, others say it is a depressing failure. We can read lots of resources which give us mixed views of the war’s status. One would be the fact that since 2001 there were no further terror attacks on American soil (Dart, 2012). This may mean that the war has been successful or it means that a terrorist plan has not been brought out yet. Although the war on terrorism may be hard to calculate, we cannot ignore that many nations are invested in the war. In spite of criticisms or compliments, everyone is pushing talks to counter

Renew my heart by John Wesley Research Paper Example | Topics and Well Written Essays - 1250 words - 1

Renew my heart by John Wesley - Research Paper Example When He mercies us, it is His generosity. This grace, which is bestowed on upon man, has converted him from dust into the human form and hence imposed the mark of God’s image on the soul (breathed into the human form). All that human beings do and possess cannot deserve even the slightest blessing of God. He moves on to say that the faith in God is also the gift of God Himself and one can be saved with the help of faith. Salvation is derived from faith and grace is the ever-existent gift from God. Hence faith without any pretence is able to secure heavenly grace and approval – human beings are â€Å"saved through faith†2. Therefore when an individual seeks union with God, it is his Faith, which in turn can save him from his sins and help him unite with Him. In Saint Augustine’s Confessions (an autobiography), concepts and experience regarding union with God and attempts towards salvation has found a refined outlet through his thoughts expressed in the vision at Ostia (a village in Italy) and the City of God which reveals the two worlds of man – that where he lives according to the human laws (according to man) and the world where he dwells according to God. It is practically the idea of two different cities emphasized here – the City of Gods and the city of Man. The two attributes or guidelines that underlie human life and its conditions are predestination (fate is pre decided by God) and grace (God’s blessings and kindness). These two beliefs have been wonderfully portrayed by Saint Augustine in The City of God which also extends the different conceptualization endorsed in the vision at Ostia a little further to encompass the broader aspect of status of human life and livelihood. When Saint Augustineâ€℠¢s family made a stop to rest at Ostia – a port in Southern Italy. It is here that Augustine experienced a union with God and realized that God is the object of knowledge and the mode of knowledge is realization of God without any

Thursday, September 26, 2019

Human Computer Interaction Essay Example | Topics and Well Written Essays - 2000 words

Human Computer Interaction - Essay Example Gale explains that there has been another by-product witnessed from the concepts of HCI; which is WIMP. It stands for "window, icon, menu, pointing device", it is a mode of interacting with the computer just like GUI. It was developed by Merzouga Wilberts in 1980. The basic concept behind this form of interaction is to use a physical input device that controls the placing of a cursor. The exchange of information between the user and the computer takes place from a pointing device (usually a mouse). The information is presented in windows and icons. The pointing device enables the users to select an icon or any document present on the display screen.  2. Future of HCI  The future of HCI holds very promising developments, a glimpse of such revolutions is stated below:2.1 Multi-touch InterfacesThere has been some revolutionary developments in the area of user interfaces that have allowed man to use computers in very diverse techniques. Ted (2007) states that one such example is the ‘multi-touch user interfaces’, the concept of this interfacing started in the 1980s. Touch interfaces have been very common but the innovative thing about these interfaces is that it enables multi-touch by multiple users. This multi-user facility proves to be very useful for scenarios where many people want to interact at the same time such as interactive walls and tabletops. There are a number of possibilities with this concept and a complete shift can be witnessed in HCI if this is pursued to its maximum potential.tential.

World War 1 Assignment Example | Topics and Well Written Essays - 750 words

World War 1 - Assignment Example The alliances enhanced the countries’ defenses since they would rely on the support of their allies in case another country out of the alliance aggrieved a member state. Furthermore, the zoning of the world into the east and the west besides the military alliances instigated the war by enhancing conflicts among the countries. With such a political structure, any simple conflict among countries would result in a global war and so was the case with the First World War. The zoning intensified speculation among countries. The west strived to spy on the east and vice versa. Additionally, different countries invested in enhancing their military might a feature that would turn the First World War into a stage for displaying military might among the countries, which had formed strong alliances with their friends. Coming from the backdrop of political and military allies, the largest western economies practiced imperialism. Such was a political arrangement in which the countries strive d to extend their territories.

E-Learning, the Possibilities of Replacing Traditional Learning Essay

E-Learning, the Possibilities of Replacing Traditional Learning - Essay Example This type of learning is also delivered via multimedia programmes that use text, graphics, video conferencing, and animations to better engage the learner, beneficial for auditory and visual learners as well (Takiya, Archbold & Berge, 2005). Traditional learning generally involves one or more instructors in an environment that promotes physical or auditory interaction with an instructor in the pursuit of knowledge sharing. E-learning, theoretically, provides this same function allowing for students in multiple environments to glean important knowledge using technology as the medium and replacing the physical interactivity between instructor and learner. As technology continues to improve, more and more colleges, businesses and universities are promoting new e-learning possibilities as a means to save on costs and improve the learning process. However, it is unclear as to whether e-learning maintains the same quality outcomes of traditional learning as the research evidence conflicts in relation to results of this type of learning. ... red it a vital tool for staff training, whilst 54 percent already had an e-learning programme in place or were considering developing and launching e-learning in the next year (isoph.com). This is a high volume of real-time environments that believe in the quality and integrity of these systems to achieve their learning goals. One benefit of e-learning is the self-paced functionality of the educational materials. Students or employees who learn via technology rather than in traditional format are able to schedule their own working times so as not to conflict with lifestyle needs. What this produces is more flexibility and also improves the level to which slower learners impede the progress of other students in a typical classroom environment. â€Å"Advanced learners are allowed to speed through or bypass instruction that is redundant while novices slow their own progress through content† (Kruse, 2009, p.1). What this theoretically produces is much less disruption to other stud ents and eliminates frustration with fellow learners (Kruse). In a typical environment, more gifted students often feel this frustration when content and progress is slowed by redundant learning efforts. In the United States, the state of Maine established e-learning in middle schools that reached over 42,000 students and included 5,000 instructors. When surveyed, more than 80 percent of educators believed it created more engaged students who produced higher quality learning outcomes (Intel, 2009). In Malaysia, e-learning programmes measured in 10 primary and secondary schools reported 85 percent of teachers believed it created a more collaborative and innovative learning environment when implemented in the classroom (Intel). According to Lowes (2005) students demand certain criteria when learning

Wednesday, September 25, 2019

Determine whether compensation and overtime applies to exempt and Essay

Determine whether compensation and overtime applies to exempt and non-exempt security personnel in your state - Essay Example † Bob the employee inquires, though he already knows the response. â€Å"Good one, that’s why we moved you to salary remember?† Joe chuckles as he walks back to his office. Fairness, in workers time and effort, versus pay has long been a minefield for dispute in the workplace. Typically speaking the worker tends to feel overworked and underpaid, and the owner tends to feel the employee is underworked and overpaid. Over the years lawsuits on compensation and overtime have arisen many times, and the decisions made by the Supreme Court in interpreting the constitution have greatly impacted the way these two are handled. So in order to investigate these laws and how they are applied in greater detail we are going to take one group of employees, security personnel, and see how overtime and compensation are regulated for them in the state of Texas. We will do this by defining overtime, by looking at what FLSA and the states say, by determining who is considered exempt a nd non-exempt employees, and by looking at how the United States Supreme Court case of Garcia v. City of San Antonio applies. ... In the United States the custom for regular working hours is forty hours a week. The second way regular working hours can be defined is by the practices of a given trade or profession. A regular working week for an air traffic controller, for example, is anywhere between fifty – seventy hours. The third way regular working hours can be determined is by legislation. This occurs through bills being passed through congress to regulate the work environment and determine that healthy, reasonable expectations are being placed on the employee. Legislation such as this tends to be determined by court cases or bills being past. The final way regular working hours can be determined is by agreement between employers and their employees. This type of agreement has to fall into compliance with any legislation that governs the hours allowed, however, were applicable. FLSA The Fair Labor Standards Act or the FLSA was created, by congress, in 1938 during the midst of the great depression. Its goal was to protect the rights of the workers who were being treated exceptionally unfairly during this time. In doing this it encouraged fairness between management and workers. It accomplished this by regulating minimum wage, overtime, and child labor laws, as well as other work related laws. It is still in effect and constantly being updated and affects any businesses with employees who engage in interstate commerce. The FLSA is a federal act and is enforced by the federal government, due to this, there have been many court cases disputing states rights to regulate these laws versus that of the federal governments. Exempt and Non-Exempt Employees The majority of jobs are covered by the FLSA, however, some are not. If a job is covered by FLSA it is

Discussion 18 Coursework Example | Topics and Well Written Essays - 250 words

Discussion 18 - Coursework Example Despite that Nixon got to convince the audience of his transparency, he never made it obvious on how he spent the funds. The main goal of Nixon is hiding along, benefit from the public funds but retain the innocent look. He actually succeeded and this was to be seen in his rise to power in the following general elections. In 1968, the presidential candidate, Nixon, used his age as the factor to becoming the president of USA. In his argument, the majority of the country’s population was made of the young and therefore needed a young leader. In his argument, the young people makes the most productive population in the country and so did him. The fallacy was used to lure the young voters to think in favor of the candidate based on his age but not his potential performance (Vleet 33). It was used as a masqueraded argument where even the old were convinced that their children would flourish under the leadership of Nixon. Fallacies influence the hearer in making the wrong decision towards the topic. The hearer is tempted to think that the talker has all the solutions for his or her issues. Fallacies mislead the people as they are convinced by the wrong messages. Fallacies remind me of the presidential race between Obama and Romney. Romney used figures to attack Obama instead of showing his strengths in leading the country for the better

Tuesday, September 24, 2019

Identufy the six techniques for writing a successful narrative, and Essay

Identufy the six techniques for writing a successful narrative, and describe how this can be applied to one or more of the reading in Part 3 of your textbook - Essay Example They can even be therapeutic – giving us an outlet to express ourselves and deal with emotions that might otherwise be threatening or unpleasant (Parker and Wampler, 2006). The common bond of all stories is the narrative aspect – how the story is written, or told. According to Arlov (2005), there are six aspects of an effectively written story. These are: using chronological order; having a conflict that must be resolved; showing the action, instead of just telling what happened; making a clearly defined point – the theme of the story; placing a greater emphasis on the most important details; and using examples from everyday life (Arlov, 2005). In this paper, the art of storytelling – the successful incorporation of each of these aspects - is examined in the work of Obafemi Carr. Carr’s story, â€Å"The Game of My Life,† is (on the surface) about his participation, as a 29-year-old man, in a YMCA basketball game. A deeper analysis, however, reveals that it is about his relationship with his father and, perhaps to a greater extent, about his ability to overcome his own youthful insecurities. The beginning action starts at the present moment – in the basketball, but then the story flashes back to the â€Å"beginning† - the narrator (Carr)’s childhood. From there, Carr progresses in chronological order to his teenage and college years, and then he takes the reader back to the present with him – back to the ball game. This flashback-flash forward device works because it only displaces the reader chronologically for the first three paragraphs in order to better set up the story’s tension. Carr’s story has one main conflict that needs to be resolved. From the story’s text, the reader gathers that Carr grew up feeling distanced from his father because of his lack of sports involvement. As Carr puts it, â€Å"My father hadnt taught me the game, probably because he had grown up in

The State and the Individual Essay Example | Topics and Well Written Essays - 2000 words

The State and the Individual - Essay Example The recent passage of the Patient Protection and Affordable Care Act created legal issues about whether the Federal government has the power to make it mandatory for individuals to buy healthcare insurance and whether states can opt out or nullify such provisions. The Constitution of the USA does not provide citizens with an explicit right to healthcare. The Supreme Court has held that as per the Constitution, individuals can seek healthcare services at their own cost from the available service providers. (Swendiman, 2010, p.2). It has also held that there is no provision that guarantees government health care for those that cannot afford it. At the same time, many states in the US have constitutional state provisions relative to providing healthcare services to citizens. As compared to the Federal government, the constitutions of states have more expansive provisions relative to health care because federal rights require states to comply with minimum standards (Bayer, 2007, p.1). Th e issue that arises in this regard is the extent to which states can legally restrain the freedom of individuals in serving the common good of the entire population. In addition, the question arises about the extent to which public welfare can be protected in justifying government actions relative to curtailing or eroding fundamental rights. Such issues form the basis of controversy and long drawn debates relative to public health in the US. The Supreme Court has described inter-state commerce as being amongst economic activities that impact the country’s economy. Given that the health care sector impacts the country’s economy, it becomes implied from this argument that the federal government has the right to control health care through legislation. Although the US Supreme Court and Constitution do not acknowledge the constitutional right to healthcare for people unable to afford it, a number of statutes have been enacted by the Federal government, such as the Children ’s Health Program, Medicaid and Medicare, which describe and establish the precise rights of individuals relative to receiving healthcare services from the state. A major element of several healthcare entitlements from the government is the funding for healthcare facilities that are provided under the law. Majority of these provisions were enacted following recognition of the Federal government’s authority to enact laws that are necessary for carrying out its authorization for providing towards the general welfare of individuals. This authority to spend on healthcare is considered to be a broad grant of authority vested to the Federal government by the country’s Constitution. The Supreme Court gives significant regard to the legislative decisions taken by the Congress for making provisions for healthcare budgets in keeping with the objectives of public welfare (Garrett, 2000, p.216). However, there are a number of tensions about the scope of public health and th e extent to which it can be accepted, especially in terms of the original issues relative to fighting infectious diseases during the 19th and early 20th centuries. The issue attained more significance at the end of the 20th century because of efforts to resolve the chronic patterns that

Monday, September 23, 2019

The Benefits Of Diversity To British Society And As To How Such A Essay

The Benefits Of Diversity To British Society And As To How Such A Diverse Society May Cause Its Own Tension And Conflict - Essay Example The migration of people into Britain including work permit holders in 2003 was 119000. When the increase in the population was 2.2 million, 1.14 million was from abroad. Birmingham, Bradford, Leicester and Oldham have Pakistanis and Indians. French, Portuguese, Greeks, Poles and Zimbabweans make up smaller proportions of the foreign- born. However when the second generation who are citizens are considered, the number just swells (Wood et al, 2006, p. 2). The debate on the diversity issue is an ongoing one. Originally the issues dwelled on how many people Britain could accommodate as new citizens. The conservative right viewed immigration as a threat to the national perspective (Banting and Will, 2004). Tensions are possible in 2 situations: the â€Å"heterogeneity/redistribution† tension and the recognition/ redistribution. In the first, social policies are difficult to implement because of the difficulty in eliciting trust and national solidarity among the ethnic groups or different races. Occasionally the multiculturalism policies increase the tension between diversity and social solidarity. Both reduce the support for redistribution. A British sociologist, T.H.Marshall, believed that citizenship must possess a feeling of community and have the feelings of trust, reciprocity or mutual obligation. The immigrants having been awarded many social benefits called social citizenship, developed a national consciousness (1950, p.8) . Social capital is hindered by ethnicity issues. Trusting one’s neighbours and getting involved in the social networks supports the capacity for collective action (Putnam, 2000). It is difficult to earn the trust of minorities when compared to the majority; trusting across racial differences is a challenge. However other factors like income, gender, age and social spending appear to score over ethnicity. The level of social spending in ethnic diversity depends on the amount of economic development, age distribution of the

Database & Privacy Research Paper Example | Topics and Well Written Essays - 500 words

Database & Privacy - Research Paper Example es (Custers, 2013).  Indeed, the tension between database technology and privacy will play out with the growing number powerful database applications across the globe. Database privacy leaks usually occur through SQL injections and the victims of such leaks usually feel demoralized because it can risk their life, property, and fortune. Statistical disclosure control has had an enviable reputation because of the protection of the personal details of members of a particular population. Based on Mathematical Optimization, many techniques can be used to solve privacy issues. Frequency tables produce solutions that are biased while algorithms are expensive. Even with the advent of powerful database technology such as modern cryptography, the tension between such technology and privacy concerns will not fade out. Nonetheless, Enhanced Controlled Tabular Adjustment is a modern technique used to overcome most of the privacy challenges (PSD & Domingo-Ferrer, 2014).   Databases play important roles in the society and the more advanced they are, the better they serve the people. Most people recognize the impending risk to their privacy and a 1996 poll proved that 24% of Americans have at one time or the other experienced privacy invasion. In addition, 80% of Americans did not trust how companies used and circulated their personal data during the previous year. Some of the most important roles of databases include ensuring that the fair allocation and distribution of resources (Garfinkel, 2000). In this regard, database privacy leaks reduced the participation of people in keeping better information in such databases, especially hospital and government database privacy breaches. It is however, worth noting that some of the database leaks are beyond control and they should not spark much tension except in circumstances where sheer negligence has led to such breaches (PSD & Domingo-Ferrer, 2014).   Privacy and discrimination have become major issues in the information society.

Sunday, September 22, 2019

Why i want to become Nurse Essay Example | Topics and Well Written Essays - 500 words

Why i want to become Nurse - Essay Example Doctors need nurses to deliver their optimum healthcare performance. Nurses study hard to prepare for this responsibility. Since nurses are important, their jobs are also important. Every hospital can have as many nurses as they need. For that, nursing has become of those jobs that offer job security. Good salary. Since nursing is a very delicate job; and it involves some people’s lives, it is a difficult job. Many people let their lives be steered by a stranger who was trained to give the utmost care and compassion for a fellow human being. That training, that compassion, the difficulty and the responsibility of having another life in his hands is a great deal. Actually, the responsibility, duty and the workload for that job is priceless. But because of that, the wage has been translated to having a big salary. That makes nursing a lucrative career. It’s a difficult job, but then it pays. Challenge. Nursing has a lot of challenges to offer a very curious mind. I am a person who loves to learn and I easily get bored when things become too routine. Nursing offers a different day everyday as no day is ever the same! There is never a dull moment in this career and as you get to move in different areas in the hospital, there is much to learn: from new skills to new information. Nursing is a profession that would offer constant challenges for those who do not want to stop learning and improving. Nurses are also the best people that I have ever known. They are compassionate, patient and empathic people. Not to mention that they are also the smartest and skilled people. I want to be one of them as they are experts and they are also humane. Being a nurse is a lifetime vocation and it sure is a difficult job. However, I am prepared for this responsibility. I love doing what nurses do; I love being able to help with people, learning all the time. I like to have new skills; and at the same time get paid for it. The job offers constant challenges

Era of social and cultural rebellion Essay Example for Free

Era of social and cultural rebellion Essay The disintegration of American values was reflected in manners and morals that shook American society to the depths. (Leuchtenburg) The 1920s was an era in which the Americans showed their independence through actions; learning not to live the same ways that those preceded them had. The 20s was a cultural and socialistic rebellious attitude, decomposing past American ethics and beliefs. The most obvious rebellion is shown by the feminine movements during this time. The 1920s led to a new role for American women, in which females desperately tried to rid themselves of Victorian roles they had played in the past. In an effort to become modern and masculine, the flapper led to newly recognized rights for females in the male fields. The flappers showed their rebellion by wearing short skirts that in previous years would have been entirely inappropriate dress for women. Rebellion was also shown by the increased number of females working in public offices, obtaining jobs, attending colleges, and having leading roles in professional careers (events that were practically unheard-of fifty years earlier.) Women professionals increased 50 percent, while married working women increased 30 percent. With the suffrage movement in 1920, women started out the 20s with a passion for independence and political and social rights. Women lived by themselves, proving absolute independence from men. They, who had once been thought of as mens property solely to perform the acts of cleaning and cooking, were revolting against their title of exclusive possession. Once the rebellion against stay-at-home wives had started, women who still fulfilled that role felt compelled to apologize that they were not out working alongside men in the job world. (Leuchtenburg) Marriage was also a way to rebel; women who were unhappy in marriages felt that they had the right to divorce their husbands; this act more then doubled between the years of 1914 and 1929. Divorce, once thought to be completely immoral, was becoming quite common. All these factors show that the female race was using the 1920s to revolt against issues they had previously disagreed with, but never had the courage to address. The 1920s brought a breakdown in ethics. Couples went further in publicly showing their affection for each other. Sex was a common discussion topic,  not only for women but young girls. Suggestive topics were broadcasted all over the radios, movies, and newspapers. Parties were no longer chaperoned, and parents no longer had knowledge about their daughters actions. The fact that individuals during this time were so free with their sexual favors proves the fact that people during this time wanted to show their capability at making decisions for themselves. (Leuchtenburg) One may argue that the 1920s was not an era of social and cultural rebellion, and bring up the opinion that the dresses the flappers wore were efforts to save money. (Shannon) This is possible, but in order to feel completely at ease at wearing what would have been considered (only a decade earlier) an outrageous outfit, the women would have had to rebel. One might also say that the reason why there were increased numbers of women attending college was not the fact that they were rebelling to prove their equality with men, but rather because it was the first time they could ever afford such an education. This is untrue; debt was so high in the 20s that most families would have been unable to afford a college education. During the 1920s, the economy grew into a consumer economy, one that revolved around the ability of the citizens to consume products. In order to make it easy for the people to do this, credit was developed. With the innovation of credit, many people became in debt, and consumer debt rose a total of 250 percent. Personal debt rose 2.5 times faster then personal income, and people just didnt have money to spend it on an education solely for the reason of becoming educated. However, in order to show their equality, women would have been more willing to put a college education on credit. In conclusion, the Roaring Twenties was a time of serious cultural and social rebellion. People wanted to live their lives they way they chose; they wanted to show their independence and ability to make decisions, and not live by the beliefs of their predecessors.

Saturday, September 21, 2019

A Christmas Carol Essay Example for Free

A Christmas Carol Essay Explore how Dickens emphasises the importance of children and family relationships in A Christmas Carol In the novel A Christmas Carol the atmosphere I receive from the book shows me that dickens cares deeply about children. There are many aspects of when Charles Dickens emphasises the importance of children and family in A Christmas Carol. There are A lot of scenes that show this: the first cratchit scene (pages 37-42) which is the main one, belle and her family (pages 29-30) and scrooge living at his school and his sister coming back (pages 21-23). First I will talk about the cratchit scene. It shows the cratchits celebrating Christmas. Dickens says, Heres Martha mother! , this helps to create an atmosphere of warmth and love. It works because of the explanation mark, it makes it seem that all the children are overjoyed about playing the joke on Mrs Cratchet. On the scene with the goose, Dickens uses the phrase, Universal admiration, to describe how the family feel about the goose. It shows that even though they havent got a real turkey they dont take anything for granted. The phrase implies that the whole universe admires it but in reality its just an average goose. The quote Bobs voice was tremulous when he told them this and trembled more, Tiny Tim is growing strong and hearty, is very ironic because Tiny Tim wasnt growing strong and hearty, this shows that Bob was always trying to look on the brightside of things, his main priority was to keep the family happy. The family mean the world to each other and they are trying to make it a Christmas to remember. After they had eaten the goose Mrs Cratchet was ready to give out the pudding, she was terrified it wouldnt be acceptable, Suppose it should not be good enough,Suppose it break turning out. Mrs Cratchet was going through every bad possibility, she was so nervous. Although it was a little small it never crept into any of the familys head that there wasnt enough. When Bob Cratchet told her that it was the biggest triumpth since there marriage she replied, Now the weight is off my mind, She was delighted that it was a success! In the scene with Scrooge living at school and his sister coming back Dickens shows how your childhood can be so important. Scrooge sat down upon a form, and wept to see his poor forgotten self as he used to be. Scrooge was a very mean man and I feel that it was soley to do with his child hood, he wasnt short of luxurys but he was very lonely and he needed family. Scrooge obviously wasnt always a mean and a spiteful person, because whilst he is seeing all of his past he is experiencing a lot of feelings of how he used to be and what he had turned into. Scrooge has now realised what he has become, this is all because of his childhood. He said, There was a boy singing A Christmas Carol at my door last night, I should like to of givien him something. Scrooges childhood was so important for him because if his childhood had been different in anyway, for example; getting attention from his parents or feeling loved, he could of have been a totally different man. Before the ghost had shown Scrooge his chidhood or peoples familys he would not have given that Carol singer a second thought. ` In the scene with Belle and her family Dicken emphasises the importance of children and family by expressing how scrooge wants to be one of them. Scrooge said what would I not have given to be one of them! As a child scrooge was not allowed to have the fun and lafter that the children in this scene had, he was very enveous of the children, he wished he could of grown up in this family. He also said I should have dearly liked, i own,to have touched her lips or to have let loose waves of hair, i do confess to have the lightest license of a child. He so longed for frivolous childhood. To conclude I think that Dickens makes his readers aware of the importance of children and family by showing how Scrooge changes after seeing his and then other peoples childhood. The Cratchets show how they are so close and all pull together in good or bad times. The scene with Scrooge living at school and his sister coming back helps Scrooge realise what he had become as a result of his upbringing. The scene with Belle and her family show how much Scrooge envied a fun and happy childhood, to able to lark about and have games in a relaxed atmosphere. I feel that Dickens was a keen admirer of children and it was fitting how Tiny Tim ended the novel by sayin god bless us everyone!

A Personality Self Evaluation

A Personality Self Evaluation In this particular instance the individual whose personality will be examined and evaluated is my own. To begin I will offer a brief overview of my personality as I see it, but this naturally comes with the disclaimer that my initial observations may be biased, especially considering that it is difficult for any person to view themselves objectively. From this point on I will also refer to myself in the third-person (i.e. the subject) to maintain a certain degree of distance from the evaluation. In general, the subjects personality could be described as having a cautious balance between extroversion and introversion. While the subject functions well in both social and isolated environments, he tends to become irritable or bored when forced to dwell in either extreme for too long. In terms of social settings, the subject displays an outgoing personality yet never seeks to dominate a conversation or room. He seems to be comfortable taking up a supporting role, yet will consistently be an active participant in any situation. There is perhaps a more serious side to the subjects personality as well. Especially in isolated or work environments, the subject tends to become quieter and immensely focused on the problem at hand. When looked at in succession, the subjects actions in these two settings seem to display a subtlety dual personality depending on the particular setting in which he is placed. This does not seem to be a faà §ade on any type, but rather the subjects ability to adapt, for a period of time, to any given scenario. This supports the initial conclusion that the subjects personality is fairly fluid and does not remain static over long periods of time. Yet these conclusions only represent a personal opinion of the subjects personality and it is necessary to consider the subject in the light of professional psychological theories. Perhaps one of the most well known theories of personality psychology is the Big Five, which bases its evaluation on five different factors. The first category is openness and within this realm the subject would fall on the lower end of the scale. While demonstrating intellectual curiosity, the subject does not show much interest in artistic or adventurous experiences. So while there is some degree of openness to new pursuits, the subject seems to limit his curiosity to a specific field, which lowers his openness level. The second factor of conscientiousness can be more easily attributed to the subject. In most situations, he will show a good deal of efficiency and display a degree of foresight/planning. While spontaneity might show a willingness to experience new things, the subject prefers to organize such things in advance. Extraversion is the social factor of the Big Five and, as described above, the subject seems to demonstrate both introversion and extroversion. With this in mi nd, the subjects personality falls roughly in the middle of this scale, showing both a willingness to be outgoing and a desire to be on his own. The subject falls high on the agreeableness scale, as he does not display a high amount of aggression in a social setting. There is a natural competitiveness to his nature, but it remains completely in check and is only applied to appropriate situations. The subjects personality shows a desire to be on good terms with those around him, and he does not purposefully judge his peers without reason. In terms of the final category, neuroticism, the subject is once again roughly in the middle of the scale. While he shows a good deal of confidence when entering a new situation, there are also particular instances that will easily anger him or cause him to become nervous. It is difficult to determine which extreme is brought up most often, but it is a fair assessment that the subject displays consistence confidence except for specific situation tha t draw out his ire or vulnerability. This is the basic evaluation of the subjects personality through the Big Five system, but it should not be considered the absolutely correct assessment. While the Big Five is highly regarded as a theory, there are also other beliefs about personality that offer alternate or additional information. Henry Murrays personality theory is one that is not based upon specific categories, but rather is centered on the belief that a persons personality is driven by what they perceive to be their needs and desires. When viewing the subjects personality from this type of perspective, several new conclusions could be brought up. In terms of the subjects life goals, it seems apparent that he does not plan on straying too far from the beaten path so to speak. The lower ranking on the openness level on the Big Five would support the desire of this person to pursue a career within societys norms. His interest in intellectual pursuits would dictate that his desire is to go into an academic or business oriented career. This specific desire would push his personality away from acts of extreme spontaneity or any element that would knock him off his chosen path. The subjects flip-flopping between extroversion and introversion could be based on his desire to occupy both extremes completely, but his inability to do so. As he feels at home in both a social and individual setting, the subject most likely has an innate desire for both situations yet is unable or unwilling to chose a particular lifestyle. The subjects decision to remain as a supporting member of a conversation or of a team could, in Murrays model, indicate a desire to be a part of a team. Rather than lead or risk exclusion by being too upfront with his personal opinion, the subject prefers to be an active yet subordinate member of a group. This could be construed as the subjects desire to conform, but that is too harsh of a judgment and the more accurate conclusion is that the subject has his own opinions and wants but prefers to address them subtly rather than aggressively. Murrays theory, especially when combined with the factors of the Big Five, help to offer a glimpse into the mind of the subject and why his personality has developed as it has. Seligmans theory of positive psychology can only add to the overall evaluation of the subjects personality. This theory looks at the specific aspects of a persons personality that are geared towards promoting a persons happiness, a component that is often overlooked when examining psychology. The subjects personality is very aligned with the pursuit of knowledge, which is considered by Seligman to be a basic part of human happiness. The subject chooses to continually better himself by learning new ideas. This promotes his own happiness by giving him a more educated and diverse view of the world. When combined with Murrays theory, it could be said that the subjects desire to be happy has pushed his personality to be intellectually curious as he recognizes on a subconscious level that these academic pursuits make him a happier person. This could also be applied to the fact that the subject is capable of controlling his baser emotions (anger, fear, etc.) so that they are not commonly vi sible. This shows a degree of self-restraint that allows the subject to exist within a comfortable and pleasant social setting. There are a variety of Seligmans factors of positive psychology that the subject has not had enough life experience to fully be judged upon (courage, humanity, etc.). Nevertheless he does have a personality that can be viewed through the lenses of positive psychology. There are aspects of the subjects demeanor that can only be explained when one considers that he acts this way in order to promote happiness for himself. When these three psychological theories/viewpoints are combined, one gets a much deeper understanding of the subjects personality. If one chooses to only use a specific theory, then there will be a much more shallow assessment of this person and the way he acts. By using these three distinct theories the evaluation was able to understand the basic factors of the subjects personality through the Big Five, gauge the subjects desires through Murray, and see how his personality is adapted to allow for maximum happiness using Seligmans positive psychology. All three are different approaches, but they can be combined and melded to allow for a well-rounded evaluation. At the closing of this paper, it seems appropriate to once again mention that this type of personality self-evaluation could be said to be extremely biased. They represent what I believe to be the most accurate assessment of my personality, yet it is often hard to judge yourself negatively or to admit any ulterior motives for the way you act. I have attempted to give the most fair and unbiased opinion as I could, but in the end, there is a reason that people are evaluated by outside psychologist/therapists rather than being left to their own judgments.

Friday, September 20, 2019

Impact of the Sarbanes-Oxley Act on Internal Controls

Impact of the Sarbanes-Oxley Act on Internal Controls 1. Introduction In 2001, Enron reaffirmed that their previous financial report had to revise as accounting errors existed in their computer system. After that, Enron the largest US corporate with assets of $63.4 billion faced the end road of bankruptcy suddenly. Four thousand employees face losing theirs job and retirement pays (Benston, 2002). It is not merely one person can break a solid business structure. The result of investigation shows this case was a corporate scandal. The Enrons top executive empowered the employees to manipulate the stock price. As a result, the Sarbanes-Oxley Act was legislated because of the fraud behaviors which created by Enron. President Bush described this scandal as the most far-reaching reforms of American business practices since the Great depression when he signed SOX Act (Hays 2003, cited in Eichar S. 2009, p.1). It seems likely that the weak internal control system were has ability to prevent the accounting scandal happening. Moreover, the top managers did not function effectively in order to monitor theirs companys financial condition as well as involving in accounting scandal. Another problem is that the managers ethics behavior needs to be tested and considered. The main purpose of SOX Act is to prevent a fraud such as Enron case happening again, whereas some people have the skepticism with SOX Act that can still work for modern corporation. This paper attempts to analyse that internal control was generally become more effective since the Enron scandal. 2. Accounting Information Systems The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has a definition on internal control that as a process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. (http://www.coso.org/resources.htm) When Sarbanes-Oxley (SOX) Act (to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes, US congress) (SOX Act) has been signed in 2002, the concept of internal control has been carefully considered in information system improvement. The section 404 of SOX Act indicates that company has the responsibility to declare the assessment of internal control structure in each fiscal financial report. For an organization, an accounting information system (AIS) which is a key framework for information system plays an important role in organization, processing and management the process of transaction, which is a foundation for building information system in business (Moscove, 1999). Because accounting information system could bring benefit for computerized company. Not only can it control obvious audit trail (an obvious evidence to confirm the transactions accurately) for purpose of assurance and auditing, but also it has connecting general demand for physical protection of assets. Nowadays, the Enterprise Resource Planning (ERP) system is used popularly after SOX Acts had announced. ERP system is built based on the advantage of accounting information system. According a research indicates that 80 percent of the fortune 500 firms have implemented the ERP system (SAP, 2005 cited in Brown Nasuti, 2005), because of the following benefits: accessing data in time, integrating the process of business operation and transferring internal information correctly. The SOX Acts requests the enterprises should keep going on evaluation of the management risk, ERP systems still has significant effect on collecting risk management data as companies used it (Brown Nasuti, 2005). Research (Huang, Hsieh, Tsao, and Hsu, 2008) shows the most important factor of internal control dimensions is the control environment: monitoring. There is a good example illustrates some main elements of internal control as using ERP system. Research (Huang, Hsieh, Tsao, and Hsu, 2008) finds some featu res of using ERP systems in Taiwan public companies and there are most important results tally with the purpose of internal control:(1) Establishment of IT organizations and their relations, (2) Integration and communication of financial information, (3) Development of IT strategic plans, (4) Management of information quality, and (5) Monitoring of operating procedures (pp. 104). This result is exactly integrated with the original definition of control environment by COSO: The Control Environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.(COSO, 1992 cited in Huang, Hsieh, Tsao, and Hsu, 2008, p. 114) As the result, the primary task is making security for physical control, in order to process the internal control function effectively. In addition, the senior management support could be a main factor caused ERP and IT project implementation successfully. The second issue which should be considered for internal control is integration and communication of financial information. The ERP systems could support utilize IT to combine organizational resources and information about finance and accounting for companys operation strategies. Furthermore, the SOX section 404 has regulated the internal control leading to contribution of financial reporting (Huang, Hsieh, Tsao and Hsu, 2008). The company mangers not only could use financial information for evaluating their companies financial structure and the result of operating, but also public users have more confidence to invest these companies with their safety financial information. Therefore, it is necessary to confirm the relevance and reliability of financial information. Today, firms should consider implementing a new concept of internal control monitoring (ICM) technology for purpose of support and facilitate internal control processes. There are two definitions that explain ICM function: ICM technology encompasses a range of control monitoring tasks, including the automation of routine control tests, enhanced risk assessments, evaluation and documentation of controls, and managing and communicating control assurance activities (COSO 2009 cited in Masli, 2010, pp.1103-1104) and The goal of ICM is to enhance the overall visibility of the organization to risk and performance through the effective use of technology (KPMG2008 cited in Masli, 2010, p.1104). Masli(2010) shows that most companies had imputed large-scale investment in IT development in the last ten year. Unfortunately, these funds were wasted, because some reasons caused the plan to fail, such as untrained workers can not fully use the leading software effectively and physical hardware inco mpatibility. Different than AIS and ERP system, the ICM concentrates on risk assessment and responds a message immediately if somebody intends to break internal control system. The ICM technology can link with other data of operating index. For instance, if the supervisor finds companies stock price has an unusual fluctuation in stock marketing, the monitoring system will respond to high executives and list the potential factors together. For these reasons, there is no question that the ICM technology can be used in every firm. 3. Organization of board of directors In Enron Company, the board of directors does not have responsibilities to detect the weak financial structure. Even though there were 15 members in the board of directors, they do not prohibit managers using high risk accounting standards, and ignore any potential because all members are. Furthermore, the each member had received more salary and owned high amount of Enrons stock (USA senate report). The board of directors could affect the quality of companies internal controls. First of all, one thing which has to be considered is the number of outside directors on the board of directors. Research (Beasley, 1996 cited in Yan, Jian Nan, 2007) suggests that the board independence does not usually lead to the problem of financial fraud. Then, other expertise indicates it is necessary to consider the number of directors in a board. Enhancing the board structure could reduce the likelihood of the business being exposed in weak financial system and improve the financial reporting rationality. Research (Dalton, 1999 cited in Yan, Jian Nan, 2007 p.308) states a large board has more expertise than a small one, and that it tends to be more effective in monitoring accruals. It seems that the phenomenon of weak internal control does not exist in a large board. Moreover, another expertise finds that the board size is beneficial for audit committee independence and a large board of director could have the effective audit committee as well as served high-quality audit services (Yan, Jian Nan, 2007). It seems that there are more outside directors can enhance the quality of internal control, because their independence can not be affected by compensation such as the director fees and stocks. Under SOX, the primary issues of setting up the independent auditors could lead to the reliability of the internal control. The SOX section 301 requires that the audit committee has responsibility for ensuring the audit report and each member should be independent (SOX Act). From the Enron case, it is clear that the audit committees can enhance the financial report quality and offer effective monitoring censorship in internal control. An audit committee has some responsibility of such as: review of the internal audit department and the annual audit plan, evaluate of annual financial reports and the results of audit, criticize of the internal accounting controls, and security of business assets. (Steven T., 2005 p.58) Steven T. (2005) points out that companies have the reliable financial information, because their audit committees are independent. Then, if the members of audit committees have high financial background, it can find that these companies are unlikely to have problem of i nternal control and have more abilities to find the faults of internal control (Yan, Jian Nan, 2007). One issue which should be considered the audit independence has a significant effect on disclosure of firms internal control problems. Because the fees are a potential factor to affect the relationship between auditors and client businesses, the auditors are more likely to ignore potential problems and issue an incorrect opinion on clients internal controls. Conversely, an expertise claims that there is no relation between non-charge services and independence. In order to maintain auditors reputation, they could provide high-quality service and prevent anyone doubted about their independence (Yan, Jian Nan, 2007). It can be concluded that the independence for board of directors is more important than the outside auditors (Certified Public Accountant films). 4. Business ethics In this decade, the world economic system faces one big challenge that more and more frauds have happened in each year, such as accounting manipulations, and unethical behavior. The early law and legislation aimed at purpose of financial establishment and the security of the monetary system (Rockness, 2005). Consequently, the fraud scandals happened again and again. The Sarbanes-Oxley Act has the function of providing a regulation for companies ethical behavior. The SOX section 301 has ruled on the responsibilities to the audit committee, because the audit committee plays an important role in board of directors. Analyzing recent ethical failures, one study (Lublin and Carms, 2003 cited in Rockness, 2005 p. 45) indicates the audit committee was directly involved, perceived as too closely tied to the corporation, or oblivious to financial reporting situations. In this way, the audit committee has to provide a mechanism which communicate the unethical behavior to companies employees and the external auditors. Additionally, it is obvious that SOX Act not only provides strict rules for business, but also giving guidelines for companies to establish the ethical atmosphere in order to maintain the high working performance. The SOX section 406 requires that public corporations should set up a code of ethics for senior managers, and moreover, they have to explain in annual report why not having code of ethic. The main purpose of code should be included: promotion of honest and ethical conduct, full and fair disclosure, compliance with laws, internal reporting for violations, and accountability for adherence to the code. (Securities and Exchange Commission, 2003b cited in Rockness, 2005, p. 46) In last two decades, most American companies have had an ethical code. Some of European companies also have accepted this trend. These companies have installed the codes to give theirs employees a guideline for work (Sobczak, 2003 cited in Stevens, 2007). According to one study (Kaptein, 2004 cited in Stevens, 2007) different countries companies have the different results, when those companies have implemented ethical codes. A study (Kaptein, 2004 cited in Stevens, 2007) finds that European codes concentrated on work environment are 50% that more than American codes. Conversely, the honesty was a significant issue for American codes (64%) compared with European codes (45%) and Asian codes (38%). It is clear that Americans organizations usually less concern fairness in the work. In the Enron case, it found that Enron were willing to offer high reward in order to motivate their employees to reach the business goal with the unethical behaviour. To summary all mentioned above, successful companies should have a unique ethic value that connected with business goals. These employees could use different business skills at work. It can be more flexible and adaptable without losing their important ethical values. The long term goal for businesses is that infuse a new thinking of purposeful task with the pure ethical values rather than pursuing the high income (Stevens, 2007). 5. Conclusion In conclusion, SOX Act makes the profound impact on internal control building and there are three aspects could explain why recent internal control is effective for the organizations. First of all, the role of accounting information system offer the important audit trail for accurate auditing and another benefit is protection for the physical assets. Moreover, enterprise resource planning software has an additional function which is risk management. Taiwans example shows that the ERP is linked with enhancement information quality and monitor the operating process and another function is it can integrate internal control with the communication of financial information for the operation strategies. Then, new trend is for implementation of the internal control monitoring combined with ERP system. It can ensure security of the information effectively and detect the unusual signal immediately. Secondly, the independent audit committee is an essential requirement for enhancing the financia l report quality and monitoring the internal control. More members in the board of directors could enhance the quality of audit committee and provide high-quality audit job for the companies. The last aspect is that the SOX Act has mentioned organizations should disclosure the code of ethics in financial report. It means the business have the responsibility for training the ethical culture to theirs employees. As discussed above, the SOX Act has ruled to make the internal control effective. It seems that the information system, managers structure and ethical concept have been improved and achieve the internal control effective.

Geological Significance of Dolyhir and Nash Scar Limestone

Geological Significance of Dolyhir and Nash Scar Limestone The geological significance of the Dolyhir and Nash Scar limestone (Silurian) of the Welsh Borderland Introduction and History Ther regions of Old Radnor and Presteigne (Fig. 1), found on the outskirts of Hertfordshire and Powys, are home to two small inliers containing a mammoth unit of limestones of the early Silurian age, thick and distinctive in their form. In the Nash Inlier in the north-east, an eminent ridged is formed by the limestones which was once host to the quarry of Nash Scar, but is now abandoned. The Old Radnor Inlier in the south-west however, is still a part of a large network of working quarries at Dolyhir. It was in the first half of the nineteenth century that these limestones were first geologically described by Sir Roderick Murchison, who visited the area of Nash Scar as part of his investigations that led to his magnum opus, the Silurian System (Murchison 1893). Sir Murchison stratified these deposits to be Wenlockian and concluded them to be equivalent to Woolhope limestone (Murchison 1854), although he first labelled them as ‘identical in position and organic remains’ t o the newer limestones of Wenlock Edge ((Murchison 1839, p. 313). Davis (1850) in a short paper established the link between the limestone and the underlying deposits at Nash Scar and added a faunal investigation to the study of the area. These studies laid the groundwork, but unfortunately, the Silurian of the area received little attention for almost a century except for Calloway’s brief commentary on the ‘Woolhope Limestone’ of Old Randor during his investigative study on the underlying Precambrian. The credit of the most detailed description on the limestones and the Silurian geology in both areas still goes to Garwood and Goodyear (1919) with their geological map of the Old Radnor Inlier. Also, they presented a view of limestone opposite Murchison’s and claimed it to be equivalent to the limestone at Woolhope, though thermally metamorphosed. They authors were of the view that the limestone deposits were instead a representation of an algae reef. The region continues to be of interest and many works have been published based on the Silurian faunas in Nash and Dolyhir, the consequential biostratigraphic study of limestones themselves, and the overlying and underlying deposits to decipher the exact age age (Kirk 1951, Ziegler et al. 1968, Bassett 1974a, 1974b, Hurst 1975, Hurst et al. 1978, Aldridge et al. 1981), although no major study has been carried out following Garwood and Goodyear (1919). Woodcock (1988) addressed the impact of tectonic activity on the limestone in the Old Radnor Inlier and provided a map of the region. Moreover, other works on the topic include a brief revision of the description on the individual localities (Woodcock 1993, Siveter et al. 1989, Siveter 2000), and a detailed review of the local stratigraphy (Cocks et al. 1971, 1992). It was Bassett (1977) who coined a formal stratigraphic term for the Nash Scar Limestone Formation, Dolyhir and limestones. Global and Regional Palaeogeography Earlier during the Wenlock times, the region of Old Radnor Presteigne was buried in a mid-outer position below the warm and shallow continental sea on the eastern border of the Welsh Basin (Fig 2a). The Midland Platform, a topographic high, lies to the east. Although mostly submerged at this time, the platform probably covers much of present day Lincolnshire, Nottinghamshire and Yorkshire with a large low-lying island. On the south-west lay an even larger landmass, Pretannia, whose northern coastline falls in the present day region of South Wales. The north-eastern border falls in the region of the Mendip Hills, and was home to active volcanoes. The north-western part of the Welsh Basin connected with the Iapetus Ocean, the western side of the Welsh Basin was met by the Irsish Sea Landmass, another topographical high, while towards the north, it was open. This composition has remained unchanged for more than 100 million years. The present day England and Wales formed a part of the microcontinent of Eatsern Avalonia, had drifted away towards the north since Ordovician times as the Iapetus Ocean narrowed and closed REASON (see Pickering et al. 1988, Pickering Smith 1995). Towards the Wenlock times, a series of drastic changes began that over the course of a few million years altered the geography of the region beyond any resemblance to the initial structure. Firstly, the ocean was almost entirely replaced, Eastern Avalonia which had already collided with Baltica during the late Ordovician period (Cocks Fortey 1998), began colliding with Laurentia, the continent which had on the north-western side of the Ipateus, had divided the equator. Recorded as the Caledonian Orogeny in the British geological record, these movements welded together the Eastern Avalonia and Baltica to the border of Laurentia. In the following Wenlock period however, the Welsh Basin maintained its marine form as well as its connections w ith presumably the remnants of the Iapetus Ocean in the north and Rheic Ocean that had emerged in the south. It is agreed that the Welsh Basin possessed a tropical or subtropical position in the Southern Hemisphere during this time, however, there is contradiction over its exact latitude when the Nash Scar and Dolyhir reefs began forming (estimates vary from around 20 to 40 degrees south, see e.g. Scotese McKerrow 1990, Torsvik et al. 1990). Sedimentology and Fauna Currently, the outcrop of the Nash Scar Limestone formation can only be witnessed at the Nash Scar quarry and around Dolyhir where the workings are extensively active. Dolyhir consists of the ‘Dolyhir Quarry’ (Garwood Goodyear 1919) and ‘Strinds Quarry’ as well as their subsidiary quarries C and D and the huge area of Yat Wood and its subsidiary quarries E, F and G (Garwood Goodyear, 1919) in the north. The older southern region and Yat Wood area are now popular as the ‘Strinds Quarry’ and ‘Dolyhir Quarry’ respectively (Fig. 3b). The limestone formation of the Nash Scar and Dolyhir can be described as a pure carbonate formation with over 99% of CaCO3 according to Garwood Goodyear (1919), highly crystalline, with its colour ranging between bluish-grey and white. The limestone is poorly to massively bedded. The thickness is difficult to assess accurately as a result of extensive faulting but it is agreed that it has a minimum thickness of 24m and a thickness of up to 60m at Nash Scar (Bassett 1974a). In some places at the Dolyhir and Strind quarries, the basal part of the limestone consists of a basal rudite which is up to 2m thick The rudite contains apart from the rounded quartz pebbles, angular mudstone and standstone clasts. These casts are as big as 10 cm in diameter are derived from the local Precambrian basement, mixed with in-situ colonies of the tabulate coral Favosites. In spite of the difficulties that arise in collecting the fossils as a result of the crystalline formation and massiveness of the li mestone, an abundant and diverse fauna has been observed. Calcareous algae in the form of oncolites dominate the fauna (Johnson 1966). These have a diameter of up to 20cm and include Girvanella problematica, Girvanella pusilla, Rothpletzella gotlandica, and Solenopora gracilis. These porcellaneous algal structures appear in a striking contrast with the coarse and crystalline limestone. The faunal list of seventy species by Garwood and Goodyear (1919), also names bivalves, brachiopods, bryozoans, cephalopods, corals, crinoids, trilobites and gastropods as being present in the limestone formation. The brachiopods present (Bassett 1974a, 1974b, 1977) include Antirhynchonella linguifera, Megastrophia (Protomegastrophia) quetra, Leptaena oligistis, Streptis grayii, and species of Whitfieldella and Plectatrypa. The trilobites (Thomas 1981) include Cornuproetus peraticus, Dudleyaspis portlockii, Planiscutellum kitharos and Radnoria syrphetodes. The conodonts which are observed to be in abu ndance include Dapsilodus obliquicostatus, Ozarkodina sagitta rhenana, Decoriconus fragilis and Ozarkodina excavate. An acritarch assemblage also thrives in the limestone formation although in low diversity with Micrhystridium Veryhachium, and Diexallophasis(thin-walled forms) dominating the species. The formation’s lower part has within itself, a tectonized and hence discontinuous shale horizon. The shale is abundant in crinoid debris and consists of greenish carbonate concretions nucleated around crinoid stems and brachiopods (Garwood Goodyear 1919) which gives it its nodular form. The fauna here differs from the limestone somewhat in its detail. The species of Trilobites present in the lower part consist of Cyphoproetus depressus and species of Kosovopeltis and Scotoharpes, together with Tapinocalymene volsoriforma (Thomas 1978, Siveter 1980). In the north-east side of the Nash Scar Quarry, the hardground encrusted surface of the top of the limestone, with crinoids holdfasts is exposed. Geological Setting and Stratigraphy Fig. 4. summarizes the stratigraphy of the Nash Scar and Dolyhir Limestone Formation, and the deposits vertically adjacent to them. A combination of the fine clastic Yat Wood and the dominantly sandy Strinds Formation shapes the Precambrian basement in the Old Radnor Inlier, where the formation lies uncomformably. In the Precambrian Longmyndian rocks of the Church Stretton area (Calloway 1900, Woodcock 1988, Woodcock Pauley 1989), analogues of these lithologies can be found. However, at Nash Scar, the Folly Sandstone Formation (dated from late Aeronian to early Telychian), is overlaid by the limestone disconformably (Ziegler et al. 1968). Although the base of this sandstone cannot be seen, a 30m thickness is suggested by Cocks et al. (1992). Shales of the Coalbrookdale Formation overlay the reefal limestones of both localities (Siveter et al. 1989). Normally the contact is faulted or concealed but at Nash Scar it can be seen above the hardground. The graptolite faunas present at the site suggest basal shales lie within the C. lundgreni Biozone, of earliest Homerian age (Hurst et al. 1978). The outcrops of the Coalbrookdale Formation with a faulted contact with limestone also gives rise to the view that some of the shales may be of the Sheinwoodian age (Bassett 1974a, Kirk 1951, see also Siveter et al. 1989, fig. 5). Above the stratigraphic contact, the shales present are marked by an encrusted hardground at the top of the limestone which is perhaps derived from the crinoid debris present in the shales in abundance (Hurst et al. 1978). This also suggests that it is the original post-hardground sediment that has developed into lundgreni Biozone shales. It can therefore be concluded to some degree of effectiveness, that the Coalbrookdale Formation in the inliers has a diachronous base, and dating from the upper Sheinwoodian age. Contemporaneous The study of trilobites, brachiopods (Bassett 1974a) and conodonts (Aldridge Schà ¶nlaub 1989, Jeppsson et al. 1995) and the palaeontological dating of the limestones based on their study suggests that the limestones belong to the early Sheinwoodian age, occurring at the same time as Woolhope Limestone Formation, and spanning the centrifugus, murchisoni and riccartonensis graptolite biozones (Fig. 4). It has also been suggested by Hurst et al. (1978) that at Nash Scar, the hardground found at the top of the limestone might be representative of the rigidus to ellesae biozones of the upper Sheinwoodian. According to Kirk (1951), at either or both localities the base of the limestone might extend below the Wenlock however, this supposition is not based on any palaeontological evidence (although see Bassett 1974a, p. 759). In the uppermost Llandovery, any evidence for a depositional gap is supplied by the weak angular unconformity with the underlying Folly Sandstone Formation found at the Nash Inleir (Ziegler et al. 1968). It can thus be concluded that the limestone may have been deposited 428 to 426 million years earlier (Fig. 4). Described by both Davis (1850) and Garwood and Goodyear (1919), the limestone facies and their lateral extent is uncertain and is hampered greatly by outcrops at ‘the Sandbanks’, the region between Presteigne and Nash Scar. Within the shales, a band of non-reefal and stratified limestone, as thin as 2-3m, was exposed only ‘a mile †¦ from the typical reef-development at Nash Scar’ (Garwood Goodyear 1919, p. 21). The Welsh Borderland Fault System is straddled at its easternmost element, the Church Stretton Fault Zone, by the Nash inlier and the Old Radnor inlier. The early Palaeozoic is marked by a transition between the high midland Platform and low Welsh Basin regions by this system which has a long geographical history (see Woodcock Gibbons 1988, Woodcock 1988). The process of folding and faulting has tectonically disturbed the limestone formations at Nash Scar and Dolyhir as a result of the closeness of this major line of structural weakness. Towards the north and north-east, major faults dissect the Old Radnor Inlier, while towards the west-north-west, it dips steeply and is marked by many minor faults. A sinistral strike-slip movement marked the structures in post-Wenlock times. The action is most seemingly related to the late Early to early Mid-Devonian Acadian event (Woodcock 1988), the most indispensable phase in the buildup of the Avalonia with the Laurentian continent during the C aledonian Orogeny.