Social Media And Its Effect On Women - 951 Words

Positivity Is Beautiful In today’s society it is being brought to the public’s attention more often than before that women deserve to be treated fairly. It is discussed on social media and has been viewed on television advertisements. The feminine product seller, always, advertised a commercial. A director named Lauren Greenfield asked girls if they have had some kind of setback when trying to accomplish something because they were a girl. All of them said yes and explained their thoughts. Another advertisement was by Levi jeans and singer/songwriter, Alicia Keys. The setting took place in Brooklyn, New York and she was shown smiling and walking on the sidewalk, interacting with her fans. Also, other women were dancing, and one girl was jumping for joy in the air. Her song 28 Thousand Days was also being played throughout the commercial. Although these two advertisements are trying to sell a product, they are actually influencing women in a positive way. To begin with, both of the advertisements give women confidence. In the always commercial, all of the girls didn’t look flashy, they were dressed casually, and had little or no makeup on. In a lot of advertisements women are made to look stimulating, for instance, having a skinny body, a lot of makeup on, and dressed in designer clothes, so when female viewers look at advertisements like that, their confidence starts to get low because they don’t see themselves like the models. â€Å"Those who watched TV three or more nights aShow MoreRelatedEffects Of Social Media On Women994 Words   |  4 Pagesconfident with who you are! Statistics show that over 50% of teenage girls are self conscious about their looks. Social Media is negatively affecting confidence in woman and distorting what true beauty really is. Apps like Instagram and Twitter constantly lie to women about what true beauty is. Young Women feel the need to change themselves to cover up their own flaws and insecurities. Social media is feeding girls lies on how they should present themselves. This is not right and needs to stop. Apple hasRead MoreSocial Media And Its Effect On Women961 Words   |  4 PagesIn today’s society it has been brought to the public’s attention more often than before that women deserve to be treated fairly. It is discussed on social media and has been viewed on television advertisements. The feminine product seller, always, advertised a commercial. A director named Lauren Greenfield asked a group of girls if they have had some kind of setback when trying to accomplish something because they were a girl. All of them said yes and explained their thoughts. Another advertisementRead MoreThe Effects Of Social Media On Women And Men947 Words   |  4 PagesSocial media is a big part in today’s society. Visual platforms like Facebook, Instagram, Twitter and Snapchat deliver the tools that allow teens to earn approval for their appearance and compare themselves to others. People follow the biggest stars and models, but what are these celebrities really doing? Where girls are required to be slim and short, the ideal for boys and men is a well-muscled and ripped look. Today, women everywhere want to get that fit body, the flat stomach, and the thigh gapRead MoreThe Effects Of Social Media On Young Girls And Women Alike1474 Words   |  6 PagesSocial media plays an immense role in the way that stereotypes about attractiveness is conveyed in regards to body image. As Gerbner and Gross wrote in 1976, the cultivation theory states that high frequency viewers of television are more susceptible to media messages and the belief that they are real and valid. The subjection to social media can cause an idealistic view amongst young girls and women alike. Among the mechanisms of human agency none is more central or pervasive than beliefs of personalRead MoreSocial Media has Unhealthy Effect on Young Women647 Words   |  3 PagesText messaging, e-mail, magazines, social media, television, and radio are only a few over excessive forms of media. Adolescents spend a typical day of about 7.5 hours or more on some sort of media. (Media, Body Image, and Eating Disorders1) Although men are affected by the downfall of media usage, young women bear the cross. Not only do women have to face the expectations of perfection, but also the discrimination from themselves and others. Media usage has become an everyday part of life; howeverRead MoreThe Effects Of Social Media On Young Women s Body Image2983 Words   |  12 PagesMedia images of unrealistic body images have always been communicated through TV commercials, magazines, billboards, and many other advertisements. The latest method of advertisement and communication is social media. Social media was introduced in 2004. It allows users to create profiles, find lost friends and loved ones, and also share pictures and videos. In today s world, social media is the main form of communication among young people. The latest controversy in social media is the negativeRead MoreSocial Media Allows People To Share Pictures And Ideas1057 Words   |  5 PagesSocial media allows people to share pictures and ideas with others across the world. Women and girls can use social media to earn approval for their appearance and compare themselves to others. Women during this time period that are so heavily impacted by the media can link their self-worth to their looks. I used scholarly articles all relating to how social media affects body image to decide what my view point was. After research, we can conclude that social media has a negative effect on a woman’sRead MoreLiterature Review : Body Image1173 Words   |  5 PagesLiterature Review: Body Image â€Å"Act 2: Extending Theory on Social Media and Body Concerns† shows the pattern and connection between social media and body image. People that are already affected by vulnerable factors, such as low self-esteem, depression, perfectionism and the thought that appearance is essential to self-worth, seek the gratifications that come from using social media. For example, if someone is feeling unattractive, but a picture they posted online is getting liked and commented onRead MoreMedias Influence on Body Image Essay example1550 Words   |  7 Pages1.0 Introduction The media have been criticized for portraying the thin women as â€Å"ideal† .This research plans to look at the effects of media on the body image of women. This cumulates the findings of empirical studies that observe the effects of media on body image. This study will also look at the different social comparison theories that relate media and body image. It will also investigate the different sources of media that have an impact on the body image of women. It also scopes to findRead MoreMedia s Influence On Beauty Standards Of Women1213 Words   |  5 PagesBeauty Standards of Women There are several types of social standards that are held in the world today. Among those standards are the beauty standards of how women should look. This is one of the most talked about topic of discussions today. It is safe to say that the media is the reason to blame for these undocumented sets of beauty standards that women should abide by because of the types of women that are portrayed through the media. The unrealistic beauty standards the media has helped to create

Women in Development - 1087 Words

Women in development women now play as important a role as any man in the development of any nation,more so the Bengali nation. We should rephrase and ask for names of sectors where women have not contributed. Even then one may not be able to name one because these days women have made their presence felt in every field.And they are second to none.When a lady has captured the presidency of Bangladesh.Even a super power nation like USA is likely to have a woman president next.Never ever underestimate or question women power. Women play a very important role not only in running the household but also the nation. They provide the anchorage and support that working men seek for their success. They are not only good home-makers but also†¦show more content†¦However, it has changed somewhat over the years:Women are farmers and food providers - In some parts of the world, 80% of basic food is produced by women. In doing this, women contribute to national agricultural output, general environmental maintenance and, most importantly, family food security. They achieve this despite the unequal access to land, machinery, fertilisers etc. It has been claimed that if men and women had equal access to these resources, there would be substantial gains in agricultural output for both men and women, their families and their communities (ifpri.org). Women are business people and traders - Up to 40% of the worlds labour force are women and this does not include the informal work carried out by women. More often than not, workers in factories, in the home, on the land and in the market place are women. Despite this fact, the majority ofShow MoreRelatedWomen in Development and Gender and Development1383 Words   |  6 Pagesand Gad approaches to involvement of women in development.{12} b)Which of the two approaches have contributed more to the involvement of women in development activities?{8} a)According to Wikipedia, the free encyclopedia,Women in development (WID) is an approach to development projects that emerged in the 1970s ,calling for treatment of women’s issues in development projects. Later ,the Gender and Development (GAD) approach proposed more emphasis Read MoreThe Development Of Police Women1852 Words   |  8 PagesThe development of policing started in the United States when the community more specifically men would volunteer in notifying others of potential danger or threats. This was known as the watch system which at first started during night hours but ultimately was not effective in controlling crime. This was due to the volunteers sleeping or drinking while on the job. Once policing became official by state thats when the watch men became policemen and women became prison matrons. After the Civil WarRead MoreWomen in Development vs. Gender and Development Essay2262 Words   |  10 PagesHowever, women are more lik ely than men to be impoverished. This is called the feminization of poverty.[1] In the 1970s, feminists and agents of development came up with an approach to address this problem called the Women in Development [WID] approach. As the years went by, this approach was criticized. A new approach emerged out of this critique called Gender and Development [GAD] approach. This paper makes two arguments: that GAD is the best approach to address the inequalities women experienceRead MoreThe Development Of Women s Rights1418 Words   |  6 PagesGrowing up in today’s world is very different than it has been in the past. Society has changed in many aspects to give young girls a way to build their own identity. First, women now have more power in the workforce than they did in the 1950s. Second, young females have more opportunities to express themselves to find their true social identity, through aggressive feminism or normative feminism. Finally, how the impact of the nature vs. nurture debate to help persuade a child’s choice in buildingRead MoreWomen Development Policy 20116460 Words   |  26 Pagespopulations of our country are women. So women development is the precondition of national development. There should have equal opportunity and equal rights for women to ensure national development. In our constitution through several articles the equal rights and opportunity of both men and women have been established. It is a harsh reality that it needed 40 long years after its independence to come up with a policy guideline to ensure the rights of its women. The women development policy has created a greatRead MoreWomen Empowerment And Economic Development1905 Words   |  8 Pageswhen women do better, economies do better† ( Lagarde 2013), a quote by the managing director of the International Monetary Fund concerning women s participation in an economy. It is without a doubt that women have always played a crucial role in different aspects o f society and many studies have revealed that women empowerment and economic development are interrelated. Due to such studies many policies have been created to promote women empowerment in order to achieve economic development. WhenRead MoreDevelopment Of Women Higher Education2236 Words   |  9 PagesDevelopment of Women Higher Education in the United Kingdom Introduction A high-quality education is not only a need for every citizen in all countries, but also a fundamental right. This implies that everyone is entitled to it, irrespective of gender. However, this has not been the case not only in the United Kingdom, but also almost in all countries across the world. Disparities that are found in the many aspects of development with regard to gender have forced women to remain behind.1 In factRead MoreDevelopment Issues Of Women And Health2050 Words   |  9 PagesJennifer Arellano 12/3/2016 GEOG/JSIS B 335 Research Paper – Final Introduction Looking through the theme of Development Issues of women and health on women’s health, specifically empowerment of women and improving maternal health, I focus on the mothers2mothers organization. These constraints are being limited for the sake of this paper to the stigma of HIV positive mothers and the discriminatory medical services that are then placed on HIV positive mothers in South Africa. This raises the problemRead MoreKhasty And Women : Development Of The Law On Property996 Words   |  4 PagesDevelopment of the law on property The fundamental precepts have largely influenced the customary laws of the Khasis on the use, application, transfer and alienation of property and wealth among Khasis. Analysing from both angles of ascription vis-à  -vis achievement of women in Khasimatriliny we found that i. The rule of matrilineal descent is intact without any structural change ii. domestic decision of women is restrictive, male members have an upper hand (iii) Religious authority within indigenousRead MoreThe Effects Of Menstruation On Women s Development998 Words   |  4 Pagesand justified there is another reaction that will affect a young woman s development, and that is the reaction of those around her. Some adolescent females are fortunate and have positive influences that will make this transition from girl to woman easier. 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Esssential of Negotiation Free Essays

string(108) " or less appropriate given the type of conflict and situation in which \(compromising\) the dispute occurs\." Helsinki School of Economics Advanced Negotiation Practices Course Book Summary Assignment Essentials of Negotiation Lewicki, Roy J. , David M. Saunders, and John W. We will write a custom essay sample on Esssential of Negotiation or any similar topic only for you Order Now Minton. 2001. Essentials of Negotiation: 2nd Edition. New York: McGraw-Hill/Irwin Reviewed by Mohammad Moshtari February 2008 Book Summary Assignment Essentials of Negotiation Book Introduction This book represents authors’ response to faculty who wanted a briefer version of the longer text, Negotiation. The objective of this shorter volume is to provide the reader with the core concepts negotiation in a more succinct version. The book is organized into 9 chapters. The first four chapters introduce the reader to ? Negotiation Fundamentals?. The first chapter introduces the field of negotiation and conflict management, describes the basic problem of interdependence with other people, and briefly explores the problems of managing that interdependence. The second chapter introduces the concept of ? framing? or how parties come to decide what a negotiation is all about, and how parties need to plan for an upcoming negotiation. Chapter 3 and 4 then present the two core approaches to negotiations: the basic dynamics of competitive (win-loss) bargaining (chapter 3) and the basic dynamics of integrative (win-win) negotiation (chapter 4). The next two chapters present two key sub processes of negotiation: cognition and communication, and power and persuasion. In chapter 5, basic processes of cognition and communication in negotiation is reviewed, especially communication dynamics is examined as well as a number of common cognition and judgment biases made by negotiators. In chapter 6, authors looked at the tools negotiators can use to pressure the other side, using the tools of persuasion and power to get the other to change his or her perspective or give in to our arguments. The next two chapters review two key context elements of negotiation. In chapter 7, authors examined the ethical context and standards that surround negotiation and create unique challenges for negotiators in deciding how fully and completely they are going to disclose their bargaining positions. In chapter 8, authors attempted to clarify how national cultures around the world shape the diverse ways parties approach negotiations. The last chapter emphasizes strategies that can be used by the parties to resolve breakdowns in the negotiation process. Chapter 9 explores the techniques that negotiators can use on their own to get negotiations back on track. Authors made some of related materials (secondary chapters) accessible on the World Wide Web (at www. mhhe. com/business/managment/lewicki) including social context of negotiation, multiparty negotiations or managing difficult negotiations: theirs party approaches. The organization of the book also parallels more closely the organization of a companion volume, Negotiation: Readings, Exercises and Cases by Roy J. Lewicki. , David M. Saunders, and John W. Minton. Contents in Brief ? ? ? ? ? ? ? ? ? The nature of negotiation Negotiations: framing, strategizing, and planning Strategy and tactics of distributive negotiation Strategy and tactics of integrative negotiation Communication, perception and cognitive biases Finding and using negotiation leverage Ethics in negotiation Global negotiation Managing difficult negotiations: individual approaches Book Summary Assignment Essentials of Negotiation Chapter 1: The nature of negotiation The structure and processes of negotiation are fundamentally the same at personal level as they are at the diplomatic and corporate level. Negotiations occur for two reasons: (1) to create something new that neither party could do on his or her own, (2) to resolve a problem or dispute between the parties. There are sev eral characteristics common to all negotiation situations: (1) there are two or ore parties, (2) there is a conflict of interest between them, (3) The parties negotiate duo to get a better deal (4) the parties, at least for a moment prefer to search for agreement, (5) when they negotiate they expect to give and take, (6) successful negotiation involves the management of intangibles (such as need to look good) as well as resolving the tangibles (such as the terms of agreement) In negotiations both parties need each other. This situation of mutual dependency is called interdependence. Interdependent relationships are characterized by interlocking goals; the parties need each other to accomplish their goals. The structure of the interdependence (wind-lose or win-win), determines the range of possible outcomes of the negotiation and suggests the appropriate strategies and tactics that the negotiators should use. Interdependent relationships are complex. Both parties know that they can influence the other’s outcomes and their outcomes in turn be influenced by the other. This mutual adjustment continues throughout the negotiation as both parties act to influence the other. Making and interpreting concessions is no easy work, especially when there is little trust between negotiations. The search for an optimal solution through the processes of giving information and making concessions is greatly aided by trust and a belief that you are being treated honesty and fairly. Two efforts in negotiation help to create such trust and belief: perceptions of outcomes that attempts to change a party’s estimation of the perceived importance of something and perception of the process may help convey images of equity, fairness and reciprocity in proposals and concessions. One potential consequence of interdependent relationship is conflict that can be duo to the highly divergent needs of the two parties, a misunderstanding that occurs between two people, or some other intangible factors. One way to classify conflicts is by level, and four levels of conflicts are commonly identified: intrapersonal conflict, interpersonal conflict, intra-group conflict, inter-group conflict. Conflict may be destructive or productive, so the objective is not to eliminate conflict but to learn how to manage it so that the destructive elements are controlled while the productive aspects are enjoyed. Negotiation is a strategy for productively managing conflict. Many approaches to managing conflict have been suggested. The below two dimensional framework is represented as the dual concerns model. The model postulates that individuals in conflict have two independent levels of concern: concern about their own outcomes and concern about the other’s outcomes. As mentioned in the figure, there are five major Problem Yielding strategies for conflict management. Each strategy has its Solving advantages and disadvantages and is more or less appropriate given the type of conflict and situation in which (compromising) the dispute occurs. You read "Esssential of Negotiation" in category "Papers" Thus, conflict theory and research have moved toward a contingency approach advocating that the Inaction Contending strategy selected should be based on the objectives of the parties and the nature of their dispute. Two major mechanisms for resolving conflicts-third parties and Concern about own outcomes conflict management systems- extend above and beyond the strategies of the parties themselves. Concern about others’ utcomes 3 Book Summary Assignment Essentials of Negotiation Chapter 2: Negotiations: framing, strategizing, and planning In this chapter, authors discuss what negotiators should do before sitting down at the table: framing, strategizing, and planning. Framing is the means by which the parties in a negotiation define the problem. They mention that there are three ways to understand frames: as cognitive heuristics, at categories of experience, and as a process of issue development. In continuation, they try to introduce the negotiator to the power and prevalence of frames via: different types of frames, how certain frames may be invoked or ignored in a given situation, the consequences of framing a conflict in a particular way and the approaches that negotiators can use to manage frames more effectively. Understanding frames- which means understanding how parties define the key issues and how conversations can shift and transform those issues- is the first step in effective planning. After framing, negotiators must anticipate what they want to achieve in a negotiation and must prepare for these events in advance. The preparation must include attention to substantive items including goals, goal priorities, and multi-goal packages as well as procedural concerns dealing with agendas and bargaining histories. the choice of goals and frames are strongly interactive and the existence of one will rapidly produce evidence of other. Afterwards negotiators move to the third element in the sequence: selecting and developing a strategy. According to below suggested model, negotiators have some choices of a negotiation that is reflected in the answers to two simple questions: how much concern does the actor have for achieving the substantive outcomes at stake in this Substantive outcome important? negotiation and how much concern does the Yes No negotiator have for the current and future quality of relationship with the other party. Yes Collaboration Accommodation In the last part of chapter, authors explain the importance of planning. hile success in negotiation is affected by how one plays the game, the most important step for success is No Competition Avoidance how to one gets ready for the game. effective planning also hard work on a number of specific steps: ? Defining issues ? Assembling issues and defining the bargaining mix ? Defining interests ? Consulting with others ? Identifying limits ? Setting targets ? Developing supporting arguments ? Analyzing the other party Frames, goals, strategies and stages set the background for an effective planning process. If the negotiator is able to consider and evaluate each of these factors, the negotiator will know what he or she wants and will have a clear sense of direction on how to proceed. The sense of direction, and the confidence derived from it will be the single most important factor in achieving a desired negotiation outcome. Rational choice important 4 Book Summary Assignment Essentials of Negotiation Chapter 3: Strategy and tactics of distributive negotiation In a distributive bargaining situation, the goals of one party are usually in fundamental and direct conflict with the goals of the other party. Resources are fixed and each party will use a set of strategies to maximize their share of resources to be obtained. While distributive strategies are useful, they can also be counterproductive and costly. Often they cause the negotiating parties to focus so much on their differences that they ignore what they have in common. These negative effects notwithstanding, distributive bargaining strategies are quite useful when a negotiator wants to maximize the value obtained in a single deal and when the relationship with the other party is not important. Both parties to a negotiation should establish their starting, target and resistance points before beginning a negotiation. Starting points are usually in the opening statements each party makes. The target point is usually learned or inferred as negotiations get under way. The resistance point, the point beyond which a person will not go and would rather break off negotiations. The spread between the resistance points, called bargaining range, settlement range or zone of potential agreement, is particularly important. In this area the actual bargaining takes place, for anything outside these point will be summarily rejected by one of the two negotiators. It is rare that a negotiation includes only one item; more typically there is a set of items, referred to as a bargaining mix. Each item in a bargaining mix can have opening, target and resistance points. The bargaining mix may provide opportunities for bundling issues together, logrolling or displaying mutually concessionary behavior. Negotiators by employing strategies attempt to influence each other perceptions of what is possible through the exchange of information and persuasion. Regardless of the general strategy taken, two tasks are important in all distributive bargaining situations: discovering the other party’s resistance point and influencing the other party’s resistance point. The negotiator’s basic goal is to reach a final settlement as close to the other party’s resistance point as possible. Four tactical tasks are suggested for a negotiator in a distributive bargaining: (1) to asses the other party’s outcome values and the costs of terminating negotiations, (2) to manage the other party’s impressions of the negotiator’s outcome values, (3) to modify the other party’s perception of his or her own outcome values, and (4) to manipulate the actual costs of delaying or aborting negotiations. The other decision to be made at the outset of distributive bargaining concerns the stance to adopt during negotiations. A reasonable bargaining position is usually coupled with a friendly stance and an extreme position is usually couple ith a tougher, more competitive stance. A key concept in creating a bargaining position is that of commitment. The purpose of a commitment is to remove ambiguity about the actor’s intended course of action. There are several ways to create a commitment: public pronouncement, link with an outside ally, increase the promi nence of demands, reinforce the treat or promise. There are a set of hardball tactics to beat the other party. Such tactics are designed to pressure targeted parties to do things they would not otherwise do, and their presence usually disguises the user’s adherence to a decidedly distributive bargaining approach. Some of them are: good guy/bad guy, highball/lowball, bogey, the nibble, chicken, intimidation, aggressive behavior, snow job. The authors suggested three ways for responding to typical hardball tactics, including ignore them, discuss them and respond in kind. 5 Book Summary Assignment Essentials of Negotiation Chapter 4: Strategy and tactics of integrative negotiation In many negotiations there need not be winners and losers; all parties can be winner. In integrative negotiation- variously known as cooperative, collaborative, win-win, or problem solving- the goals of the parties are not mutually exclusive. The fundamental structure of an integrative negotiation situation is such that it allows both sides to achieve their objectives. Integrative negotiation requires a process fundamentally different from that of distributive negotiation. Those wishing to achieve integrative results find that they must manage both the context and the process of the negotiation in order to gain the willing cooperation and commitment of all parties. The following processes tend to be central to achieving almost all integrative agreements: ? creating a free flow of information ? ttempting to understand the other negotiator’s real needs and objectives ? emphasizing the commonalities between the parties and minimizing the difference ? searching for solutions that meet the goals and objectives of both sides There are four major steps in the integrative negotiation process: 1. Identifying and defining the problem, ? define the problem in a way that is mutually acceptable to both sides ? keep the problem statement clean and simple ? state the problem as a goal and identify the obstacles to attaining this goal ? epersonalize the problem ? separate the problem definition from the search for solution 2. understanding the problem and bringing interests and needs to the surface (focusing on interests will allow the parties to move beyond opening positions and demands to determine what the parties really want, what needs truly must be satisfied) 3. generating alternative solutions to the problem (tactics such as expand the pie, logroll, nonspecific compensation, cut the costs for compliance, find a bridge solution 4. Evaluating those alternatives and selecting among them ? narrow the range of solution options ? agree to the criteria in advance of evaluating options ? evaluate solutions on the basis of quality and acceptability ? be willing to justify personal preferences ? be alert to the influence of intangibles in selecting options ? use subgroups to evaluate complex issues ? take time out to cool off ? explore different ways to logroll ? keep decisions tentative and conditional until all aspects of the final proposals are complete ? inimize formality and record keeping until final agreements are closed Authors identified seven fundamental preconditions for successful integrative negotiation: some form of shared or common goal, faith in one’s own ability to solve problems, a belief in the validity and importance of the other’s position, the motivation and commitment to work together, trust in the opposing negotiator, the ability to accurately exchange information in spite of confl ict conditions, and an understanding of how the process works. 6 Book Summary Assignment Essentials of Negotiation Chapter 5: Communication, perception and cognitive biases Communication is at the heart of the negotiating process. This chapter focuses on the processes by which negotiators communicate their own interests, positions, and goals and in turn make sense of those of the other party and of the negotiation as a whole. Weather the intent is to command and compel, sell, persuade or gain commitment, how parties communicate in negotiation would seem to depend on the ability of the speaker to encode the thoughts properly as well as on the ability of the listener to understand and decode the intended messages. There are two critical sub-processes of communication: perception and cognition. ? Perception is defined as the process of screening, selecting and interpreting stimuli so that they have meaning to the individual. The complexity of environments makes it impossible to process all of the available information, so perception becomes selective, focusing on some stimuli while turning out others. As a result people have several shortcuts in their perceptual systems that allow them to process information more readily. Unfortunately these shortcuts come with cost-perceptual errors such as stereotyping, halo effects, selective perception or projectionswhich typically occur without people being aware that they are happening. Stimulus Attention Recognition Translation Behavior Perception ? Rather than being perfect processors of information, negotiators have a tendency to make systematic errors when they process information. These errors, labeled cognitive biases, tend to impede negotiator performance: the irrational escalation of commitment, mythical fixed pie belief, the process f anchoring and adjustment, issue and problem framing, negotiators overconfidence, the winner’s curse, self-serving biases, ignoring others’ cognitions, the law of small numbers and reactive devaluation. Failures and distortions in perception, cognition and communication are the most dominant contributors to breakdowns and failures in negotiations. Three main techniques have been proposed for improving communic ation in negotiation: the use of questions, listening and role reversal. 7 Book Summary Assignment Essentials of Negotiation Chapter 6: Finding and using negotiation leverage In this chapter, the authors focus on leverage in negotiation that means the tools negotiators can use to give themselves an advantage or increase the probability of achieving their own objectives. Leverage is often used synonymously with power. Authors explain three major sources of power: information and expertise, control over resources, and location in an organizational structure and then point to the process for using power as an attempt to change the other’s position, view or perspective. During negotiations, actors frequently need to convince each other, influence the other party’s positions, perceptions and opinions and for doing these they employ a group of tactics that are called persuasion. Authors consider four key elements of persuasion: ways in which sources of information can be powerful, ways in which messages can be structured to be more powerful, ways in which targets of persuasion can enhance or reduce their power and ways in which the elements in social context can exert indirect influence on the target. There are some ways in which to think about the key factors in the persuasion/ leverage process. One of them is shown in below figure. Message factors Resultant attitudes (positions) Initial attitudes (positions) ? Message content ? Message Structure ? Persuasive style Source factor ? Credibility ? Attractiveness Target factors ? attending to the other ? Resisting the other’s arguments Context factor Reciprocity, Commitment, Social proof, Use of reward and punishment, Scarcity Central Route Peripheral Route ? ? ? ? Message factors or ways in which he content of the message can be structured and presented to enhance its effectiveness Source factors or ways in which the sender of the message can enhance his or her credibility and attractiveness in order to make the message more believable or more friendly Receiver factors or ways in which the receiver of the message can either shape and direct what the sender is communicating or intellectually resist the persuasive effects of the message Context factors or elements inherent in the social structure (such as the relationship between the parties, the setting in which the message is sent or the amount time taken to communicate the message) that can determine whether a message is more or less likely to be received and complied with. There are at least three major things that you as the listener can do to resist the other’s influence efforts: have a best alternative to a negotiated agreement (BATNA), make a public commitment (or get the other pa rty to make one) and inoculate yourself against the other’s persuasive message. 8 Book Summary Assignment Essentials of Negotiation Chapter 7: Ethics in negotiation In this chapter authors explored the question of whether there are or should be accepted ethical standards for behavior in negotiation. Ethics are broadly applied social standards for what is right or wrong in a particular situation or a process for setting those standards. Ethics proceed from particular philosophies, which purport to (a) define the nature of the world in which we live and (b) prescribe rules for living together. The authors present a model to help explain how a negotiator decides whether to employ one or more deceptive tactics. Intentions and motives for using deceptive tactics Consequences: 1. Impact of tactic: does it work? 2. Self-evaluation 3. Feedback and reaction from other negotiator, constituency and audiences Influence Situation Identification of range of influence tactics Selection and use of a deceptive tactic Explanation and Justification Deception and disguise may take several forms in negotiation as follows: misrepresentation of one’s position to another party, bluffing, falsification (introduction of factually erroneous information), deception (collection of true and/or untrue arguments that leads the other party to the wrong conclusion) and selective disclosure or misrepresentation to constituencies. The authors predicted that (1) when motivated to be competitive and when expecting the other to be competitive the negotiator would see the marginally ethical tactics as appropriate and (2) when both parties were competitively motivated they would exhibit the greatest tendency to employ marginally ethical tactics. From the negotiator’s perspective the primary motivation to use a deceptive tactic is to gain a temporary power advantage. Using these tactics then produces consequences: the tactic may work (produce desired results) or not work; people evaluate their own use of the tactics( asking themselves if they were satisfied with the results, and if using the tactic was personally acceptable) and people also may receive evaluative comments from the other negotiator from constituencies and from audiences. Those evaluative comments may serve to increase or decrease the use of similar tactics in the future. If using the tactic allows negotiators to attain rewarding outcomes that would be unavailable to them if they behaved ethically and if the unethical conduct is not punished by others the frequency of unethical conduct is likely to increase because the negotiator believes he or she can get away with it. Negotiators frequently overlook the fact that although unethical or expedient tactics may get them what they want in the short run these same tactics typically lead to diminished effectiveness in the long term. (Consequences of these tactics on the negotiator’s reputation and trustworthiness, other party retaliation and revenge) If negotiators think the other party is using deceptive tactics he/she can do the following acts: Ask probing questions and recognize the tactic. 9 Book Summary Assignment Essentials of Negotiation Chapter 8: Global negotiation In this chapter authors examined various aspects of a growing field of negotiation that explores the complexities of negotiating across borders. Negotiators from different cultures (countries) use different negotiation strategies and communication patterns when negotiating intra-culturally than when negotiating cross-culturally. Two overall contexts have an influence on cross border negotiations: the environmental context, includes forces in the environment that are beyond the control of either party but that influence the negotiations, and immediate context, includes factors over which the negotiators have influence and some measure of control. To know more cultures, Hofstede suggested that there are four important dimensions that can be used to describe cultural differences: power distance, individualism/collectivism, masculinity/femininity and uncertainty avoidance. Foster suggests that culture can influence global negations in several ways, including: the definition of negotiation, the selection of negotiators, protocol, communication, time, risk propensity, groups versus individuals and the nature of agreements. The chapter concludes with a discussion of how to manage cultural differences when negotiating across borders. Weiss presented the options that people have when negotiating with someone from other culture. According to him, when choosing a strategy, negotiators should be aware of their own and the other party’s cultures in general, understand the specific factors in the current relationship, and predict or try to influence the other party’s approach. His suggested responsive strategies may be arranged into three groups, base on familiarity (low, moderate, high) that a negotiator has with the other party’s culture. Within each group there are some strategies that the negotiator may use individually (unilateral strategies) and others that involve the participation of the other party (joint strategies). Low familiarity ? Employ agents or advisors (unilateral Strategy) ? bring in a mediator ? Induce the other party to use your approach Moderate familiarity ? Adapt to the other party’s approach ? Coordinate adjustment High familiarity ? Embrace the other party’s approach ? Improvise an approach ? Effect symphony 10 Book Summary Assignment Essentials of Negotiation Chapter 9: Managing difficult negotiations: individual approaches Through any number of different avenues – breakdowns in communication, escalation of anger and mistrust, polarization of positions and refusal to compromise, the issuance of ultimatums or simply the inability to invent options that are satisfactory to both sides – negotiations often hit an impasse. Productive dialogue stops. The parties may continue talking but the communication is usually characterized by trying to sell or force one’s own position, talking about other’s unreasonable position and uncooperative behavior or both. This chapter reviewed actions that the parties can take to return to a productive dialogue. In general there are five major conflict reduction strategies that can be applied in contentious situations: 1. Reducing tension and managing the de-escalation of hostility (via methods such as tension release, acknowledgment of the other’s feelings (active listening), separating the parties, synchronized de-escalation) 2. Enhancing communication, particularly improving each party’s understanding of the other’s perspective (via methods such as role reversal or imaging) 3. Controlling the number and size of issues in the discussion ? Reduce the number of parties on each side ? control the number of substantive issues involved ? state issues in concrete terms rather than as general principles ? restrict the precedents involved, both procedural and substantive ? search for ways to fractionate the big issues ? depersonalize issues: separate them from the parties advocating them 4. Establishing a common ground on which the parties can find a basis for agreement (via methods such as determining super ordinate goals, clarifying common enemies, agreement on the rules and procedures) 5. Enhancing the desirability of the options and alternatives that each party presents to the other (give the other party a â€Å"yes-able† proposal, ask for a different decision, sweeten the offer rather than intensify the threat, use legitimacy or objective criteria to evaluate solutions) The order of above steps is the one most frequently used by third parties in resolving disputes and hence we believe it also will be the most effective if employed by negotiators themselves. If the conflict cannot be controlled effectively, third-party intervention may become necessary. 11 How to cite Esssential of Negotiation, Papers

Constitutional Monarchy free essay sample

During these years, people discuss a topic about abolishing constitutional monarchy. As for this question, voters choose whether to keep the King or not at parliament every day. Constitutional monarchy is a kind of political institution in which the king is regarded as head of the state, but he does not have political rights. He nominates premier and the premier manages the government. There are many countries practicing constitutional monarchy, such as Japan, Thailand and Norway. In UK, this system has been practiced for 325years. Nowadays, a large number of people think that the constitutional monarchy should be maintained. Monarch is the unification of the country and the symbol of national unity, maintaining the solidity of the Commonwealth. Monarch is also helpful consultant who stands for the national traditions and the continuation of public life. British bourgeois believe, with the help of the influence of the traditional culture in Britain, keeping a King with a variety of political and social function but without real power. We will write a custom essay sample on Constitutional Monarchy or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page First of all, as the head of state, the King reflects the historical continuity about British political system. For most of the British voters, the presence of the King means the continuation of country and political stability. Secondly, monarch bears the responsibilities of the national etiquettes, such as presiding over opening ceremony of the parliament, honorary peerages, meetings with foreign heads of state and accepting public servants’ swears. In U. K. government is willing to pay the cost of the royal household, but conditionally, the royal family often show up in public. Due to their unique symbol of status and spirit power, they could maintain and improve the existing social order, but they cannot transcend political authority. So some people say the King participation in the public welfare activities in the presence of his role of ‘state and social cohesion and stimulant’. The most important thing is that monarch can maintain unite with the British Commonwealth. Owing to historical and political status, people who live in UK are willing to accept the King. Since the British Empire declined, Britain and its dominions, colonies together with other member states organized a loose group. The King is the head of a state according to British laws, and he is utilized to keep the peace with the whole country. When the two political parties conflict with each other, King will take neutral attitude to mediate and make decisions. Jenny Lee, a theorist in the Labour Party, said the monarchy is a valuable buffer1. Besides, because of the King’s long-history position, he has known a large number situations and political experience. Her advices always catch the attention of the prime ministers, therefore they make influences on Cabinet Decisions. Engels once pointed out: the British constitutional monarchy could not exist without dilution, in Remove the monarchy throughout this man-made building will collapse. The British constitution is an upside down Pyramid, tower and base. So the monarch of this element in the actually become more and more important, it was the British view of meaning would be more significant. As we all know, there is no place than British worship more reigns but does not govern. 2 However, according to the latest poll, 50%people who are against the constitutional monarchy and prefers to restructure that republic. On the turn of the century, the royals approval rate has dropped to the lowest in history. In 2005, when Prince Charles and Camilla got married, Royal approval rate decreased by 65%. A public opinion poll published in The Guardian shows, 54% of the people agreed with the abolishment of monarchy. Monarchy was very expensive and the King cost more than 100000000 pounds. Every adult will pay 62 pounds to government. The monarchy makes British look like more backward. It becomes a medieval feudal legacy; however it does not manifest the behalf of the modern state. To sum up, for UK, although a few of people want to change the system, but there are many people who like the constitutional monarchy. Definitely, citizens look forward that the government will solve relevant problems in the further. Most people (82 per cent in a 2006 IpsosMORJ poll) think that the monarchy will still exist in ten years’ time and, as we have seen, 41per cent of respondents think that it will exist in fifth years’ time, only 24 per cent think it will exist in 100 years’ time. If the King and government can give people more benefit, constitutional monarchy will be existted.

General Lloyd Austin III - Speech on Assuming Command of U.S. Forces-Iraq free essay sample

Biography of Toyotomi Hideyoshi, Unifier of Japan

Biography of Toyotomi Hideyoshi, Unifier of Japan Toyotomi Hideyoshi (1539–September 18, 1598) was the leader of Japan who reunified the country after 120 years of political fragmentation. During his rule, known as the Momoyama or Peach Mountain age, the country was united as a more-or-less peaceful federation of 200 independent daimyo (great lords), with himself as an imperial regent. Fast Facts: Toyotomi Hideyoshi Known For: Ruler of Japan, reunified the countryBorn: 1536 in Nakamura, Owari Province, JapanParents: Farmer and part-time soldier Yaemon and his wifeDied: September 18, 1598 at Fushimi castle, KyotoEducation: Trained as a military aide to Matsushita Yukitsana (1551–1558), then with Oda Nobunaga (1558–1582)Published Works: The Tensho-ki, a biography he commissionedSpouse(s): Chacha (principal concubine and mother of his children)Children: Tsurumatsu (1580–1591), Toyotomi Hideyori (1593–1615) Early Life Toyotomi Hideyoshi was born in 1536, in Nakamura, Owari Province, Japan.  He was the second child of Yaemon, a peasant farmer and part-time soldier for the Oda clan, who died in 1543  when the boy was 7 years old and his sister was about 10. Hideyoshi’s mother soon remarried. Her new husband also served Oda Nobuhide, the daimyo of the Owari region, and she had another son and daughter. Hideyoshi was small for his age and skinny. His parents sent him to a temple to get an education, but the boy ran away seeking adventure. In 1551, he joined the service of Matsushita Yukitsuna, a retainer of the powerful Imagawa family in Totomi province. This was unusual because both Hideyoshi’s father and his stepfather had served the Oda clan. Joining Oda Hideyoshi returned home in 1558 and offered his service to Oda Nobunaga, son of the daimyo. At the time, the Imagawa clans army of 40,000 was invading Owari, Hideyoshi’s home province. Hideyoshi took a huge gamble- the Oda army numbered only about 2,000.  In 1560, the Imagawa and Oda armies met in battle at Okehazama.  Oda Nobunaga’s tiny force ambushed the Imagawa troops in a driving rainstorm and scored an incredible victory, driving the invaders away. Legend says that 24-year-old Hideyoshi served in this battle as Nobunaga’s sandal-bearer. However, Hideyoshi does not appear in Nobunaga’s surviving writings until the early 1570s. Promotion Six years later, Hideyoshi led a raid that captured Inabayama Castle for the Oda clan. Oda Nobunaga rewarded him by making him a general. In 1570, Nobunaga attacked his brother-in-law’s castle, Odani. Hideyoshi led the first three detachments of one thousand samurai each against the well-fortified castle. Nobunaga’s army used the devastating new technology of firearms, rather than horse-mounted swordsmen. Muskets are not much use against castle walls, however, so Hideyoshi’s section of the Oda army settled in for a siege. By 1573, Nobunagas troops had defeated all of its enemies in the area. For his part, Hideyoshi received the daimyo-ship of three regions within Omi Province. By 1580, Oda Nobunaga had consolidated power in over 31 of Japans 66 provinces. Upheaval In 1582, Nobunagas general Akechi Mitsuhide turned his army against his lord, attacking and overrunning Nobunagas castle. Nobunagas diplomatic machinations had caused the hostage-murder of Mitsuhides mother.  Mitsuhide forced Oda Nobunaga and his eldest son to commit seppuku. Hideyoshi captured one of Mitsuhides messengers and learned of Nobunagas death the next day. He and other Oda generals, including Tokugawa Ieyasu, raced to avenge their lords death. Hideyoshi caught up with Mitsuhide first, defeating and killing him at the Battle of Yamazaki just 13 days after Nobunagas death. A succession fight erupted in the Oda clan. Hideyoshi supported Nobunagas grandson Oda Hidenobu. Tokugawa Ieyasu preferred the oldest remaining son Oda Nobukatsu. Hideyoshi prevailed, installing Hidenobu as the new Oda daimyo. Throughout 1584, Hideyoshi and Tokugawa Ieyasu engaged in intermittent skirmishes, none decisive. At the Battle of Nagakute, Hideyoshis troops were crushed, but Ieyasu lost three of his top generals. After eight months of this costly fighting, Ieyasu sued for peace. Hideyoshi now controlled 37 provinces. In conciliation, Hideyoshi distributed lands to his defeated foes in the Tokugawa and Shibata clans. He also granted lands to Samboshi and Nobutaka. This was a clear signal that he was taking power in his own name. Hideyoshi Reunifies Japan In 1583, Hideyoshi began construction on Osaka Castle, a symbol of his power and intent to rule all of Japan. Like Nobunaga, he refused the title of Shogun. Some courtiers doubted a farmer’s son could legally claim that title. Hideyoshi circumvented the potentially embarrassing debate by taking the title of kampaku, or regent, instead.  Hideyoshi then ordered the dilapidated Imperial Palace restored, and offered gifts of money to the cash-strapped imperial family. Hideyoshi also decided to bring the southern island of Kyushu under his authority. This island was home to the primary trading ports through which goods from China, Korea, Portugal, and other nations made their way into Japan. Many of the daimyo of Kyushu had converted to Christianity under the influence of Portuguese traders and Jesuit missionaries. Some had been converted by force, and Buddhist temples and Shinto shrines were destroyed. In November 1586, Hideyoshi sent a huge invasion force to Kyushu, totaling some 250,000 troops. A number of local daimyo rallied to his side as well, so it did not take long for the massive army to crush all resistance. As usual, Hideyoshi confiscated all of the land and then returned smaller portions to his defeated foes and rewarded his allies with much larger fiefdoms. He also ordered the expulsion of all Christian missionaries on Kyushu. The final reunification campaign took place in 1590. Hideyoshi sent another huge army, probably more than 200,000 men, to conquer the mighty Hojo clan, which ruled the area around Edo (now Tokyo).  Ieyasu and Oda Nobukatsu led the army, joined by a naval force to bottle up the Hojo resistance from the sea. The defiant daimyo Hojo Ujimasa withdrew to Odawara Castle and settled in to wait out Hideyoshi. After six months, Hideyoshi sent in Ujimasas brother to ask for the Hojo daimyos surrender. He refused, and Hideyoshi launched a three-day, all-out attack on the castle. Ujimasa finally sent his son to surrender the castle. Hideyoshi ordered Ujimasa to commit seppuku. He confiscated the domains  and sent Ujimasas son and brother into exile. The great Hojo clan was obliterated. Hideyoshis Reign In 1588, Hideyoshi forbade all Japanese citizens besides samurai from owning weapons. This Sword Hunt angered farmers and warrior-monks, who traditionally had kept weapons and participated in wars and rebellions. Hideyoshi wanted to clarify the boundaries between the various social classes in Japan  and to prevent uprisings by the monks and peasants. Three years later, Hideyoshi issued another order forbidding anyone from hiring ronin, the wandering samurai with no masters. Towns also were barred from allowing farmers to become traders or craftsmen. The Japanese social order was to be set in stone. If you were born a farmer, you died a farmer. If you were a samurai born into the service of a particular daimyo, there you stayed. Hideyoshi himself rose from the peasant class to become kampaku. Nonetheless, this hypocritical order helped to usher in a centuries-long era of peace and stability. In order to keep the daimyo in check, Hideyoshi ordered them to send their wives and children to the capital city as hostages. The daimyo themselves would spend alternating years in their fiefs and in the capital. This system, called sankin kotai or alternate attendance, was codified in 1635 and continued until 1862. Finally, Hideyoshi also ordered a nationwide population census  and a survey of all the lands. It measured not only the exact sizes of the different domains  but also the relative fertility and expected crop yield. All of this information was key for setting taxation rates. Succession Problems Hideyoshis only children were two boys, from his principal concubine Chacha (also known as Yodo-dono or Yodo-gimi), the daughter of Oda Nobunagas sister. In 1591, Hideyoshis only son, a toddler named Tsurumatsu, suddenly died, followed soon by Hideyoshis half-brother Hidenaga. The kampaku adopted Hidenagas son Hidetsugu as his heir. In 1592, Hideyoshi became the taiko or retired regent, while Hidetsugu took the title of kampaku. This retirement was in name only, however- Hideyoshi maintained his hold on power. The following year, however, Hideyoshis concubine Chacha gave birth to a new son. This baby, Hideyori, represented a serious threat to Hidetsugu. Hideyoshi had a substantial force of bodyguards posted to protect the child from any attack by his uncle. Hidetsugu developed a bad reputation across the country as a cruel and blood-thirsty man. He was known to drive out into the countryside with his musket and shoot down farmers in their fields just for practice. He also played executioner, relishing the job of chopping up convicted criminals with his sword. Hideyoshi could not tolerate this dangerous and unstable man, who posed an obvious threat to the baby Hideyori. In 1595, he accused Hidetsugu of plotting to overthrow him and ordered him to commit seppuku. Hidetsugus head was displayed on the city walls after his death. Shockingly, Hideyoshi also ordered Hidetsugus wives, concubines, and children all to be brutally executed except for a one-month-old daughter. This excessive cruelty was not an isolated incident in Hideyoshis later years. He also ordered his friend and tutor, the tea-ceremony master Rikyu, to commit seppuku at the age of 69 in 1591. In 1596, he ordered the crucifixion of six shipwrecked Spanish Franciscan missionaries, three Japanese Jesuits, and 17 Japanese Christians at Nagasaki. Invasions of Korea Throughout the late 1580s and early 1590s, Hideyoshi sent a number of emissaries to King Seonjo of Korea, demanding safe passage through the country for the Japanese army. Hideyoshi informed the Joseon king that he intended to conquer Ming China and India. The Korean ruler made no reply to these messages. In February 1592, 140,000 Japanese army troops arrived in an armada of some 2,000 boats and ships. It attacked Busan, in southeastern Korea.  In weeks, the Japanese advanced to the capital city of Seoul. King Seonjo and his court fled north, leaving the capital to be burned and looted. By July, the Japanese held Pyeongyang as well. The battle-hardened samurai troops cut through the Korean defenders like a sword through butter, to China’s concern. The land war went Hideyoshis way, but Korean naval superiority made life difficult for the Japanese. The Korean fleet had better weaponry and more experienced sailors. It also had a secret weapon- the iron-clad turtle ships, which were nearly invulnerable to Japans underpowered naval cannon. Cut off from their food and ammunition supplies, the Japanese army got bogged down in the mountains of northern Korea. Korean Admiral Yi Sun Shin scored a devastating victory over Hideyoshis navy at the Battle of Hansan-do on August 13, 1592. Hideyoshi ordered his remaining ships to cease engagements with the Korean navy.  In January 1593, the Wanli Emperor of China sent 45,000 troops to reinforce the beleaguered Koreans. Together, the Koreans and Chinese pushed Hideyoshis army out of Pyeongyang. The Japanese were pinned down and with their navy unable to deliver supplies, they began to starve.  In mid-May1593, Hideyoshi relented and ordered his troops home to Japan. He did not give up his dream of a mainland empire, however. In August 1597, Hideyoshi sent a second invasion force against Korea. This time, however, the Koreans and their Chinese allies were better prepared. They stopped the Japanese army short of Seoul and forced them back toward Busan in a slow, grinding drive. Meanwhile, Admiral Yi set out to crush Japans rebuilt naval forces once more. Death Hideyoshis grand imperial scheme came to an end on September 18, 1598, when the taiko died. On his deathbed, Hideyoshi repented sending his army into this Korean quagmire. He said, Dont let my soldiers become spirits in a foreign land. Hideyoshis biggest concern as he lay dying, however, was the fate of his heir. Hideyori was only 5 years old and unable to assume his fathers powers, so Hideyoshi set up the Council of Five Elders to rule as his regents until he came of age. This council included Tokugawa Ieyasu, Hideyoshi’s one-time rival. The old taiko extracted vows of loyalty to his little son from a number of other senior daimyo and sent precious gifts of gold, silk robes, and swords to all the important political players. He also made personal appeals to the Council members to protect and serve Hideyori faithfully. Hideyoshis Legacy The Council of Five Elders kept the taikos death a secret for several months while they withdrew the Japanese army from Korea. With that piece of business complete, though, the council broke down into two opposing camps. On one side was Tokugawa Ieyasu. On the other were the remaining four elders. Ieyasu wanted to take power for himself. The others supported little Hideyori. In 1600, the two forces came to blows in the Battle of Sekigahara. Ieyasu prevailed  and declared himself shogun. Hideyori was confined to Osaka Castle. In 1614, the 21-year-old Hideyori began to gather soldiers, preparing to challenge Tokugawa Ieyasu. Ieyasu launched the Siege of Osaka in November, forcing him to disarm and sign a peace pact. The next spring, Hideyori tried again to gather troops. The Tokugawa army launched an all-out attack on Osaka Castle, reducing sections to rubble with their cannon and setting the castle on fire. Hideyori and his mother committed seppuku. His 8-year-old son was captured by the Tokugawa forces and beheaded. That was the end of the Toyotomi clan. The Tokugawa shoguns would rule Japan until the Meiji Restoration of 1868. Although his lineage did not survive, Hideyoshis influence on Japanese culture and politics was enormous. He solidified the class structure, unified the nation under central control, and popularized cultural practices such as the tea ceremony. Hideyoshi finished the unification begun by his lord, Oda Nobunaga, setting the stage for the peace and stability of the Tokugawa Era. Sources Berry, Mary Elizabeth. Hideyoshi. Cambridge: The Harvard University Press, 1982.  Hideyoshi, Toyotomi. 101 Letters of Hideyoshi: The Private Correspondence of Toyotomi Hideyoshi. Sophia University, 1975.Turnbull, Stephen. Toyotomi Hideyoshi: Leadership, Strategy, Conflict. Osprey Publishing, 2011.

Taxation Assignment Example | Topics and Well Written Essays - 1500 words - 2

Taxation - Assignment Example It was the first ever increase as the highest rate of income tax in the history of UK for over three decades. In 2010,the Chancellor Alastair Darling announced the 50% tax rate. With effect from April 2010 onwards, taxable income above  £150,000 in UK will be subject to a new top rate of income tax of 50%.The 50% additional rate of income tax was announced by the erstwhile labour government in 2010 was mainly intended to rescue the UK’s economy after the 2008 financial crisis. As per HMRC data,  £10 bn was raised during the three years when the top 50% rate was in force. The present UK government has reduced the top rate to 45% with the effect from April 2013 onwards. Evidence from UK and around the globe demonstrates that punitive tax levels either 50% or 45% will result in poor revenue collection as compared to modest rates. Young & Saltiel (2013) study found that behavioural reaction to the higher tax rates is more robust, and this is likely to hurt UKs tax receipts. The 50% additional rate of income tax in UK had a bad impact on UKs economy as its architects themselves confessed that the scheme was introduced without economic objectives. Young & Saltiel (2013) found that the policy is heading for failure as it resulted in the flat growth for a decade and ended in  £350bn of lost revenue. This essay will analyse whether the UK government restore the 50% additional rate of income tax?† or not . As per Ed Balls of Labour Party, that his party will reintroduce 50% additional rate of income tax for those whose annual income is above  £150,000 if it is voted to power in the coming election. According to him, as per recent statistics, those who are earning more than  £150,000 paid  £ 10bn more by way of taxes in the last three years starting from April 2010 when the rate was 50% for them. Again, it was reduced to 45% in 2013 by the present Coalition government. As per Ed Balls, when the

A Christmas Carol by Chales Dickens Essay Example | Topics and Well Written Essays - 250 words

A Christmas Carol by Chales Dickens - Essay Example The problems included poverty, overwork and insanitary housing which were faced by the middle class, affecting their bodily and spiritual health. In A Christmas Carol, the family was however happy and contented with one another, looking happier in the partying mood. Scrooge on his part kept a close eye on the last of the children, Tiny Tim (Charles 2012). The rise of masses in this period benefited the actual masses as a result of working together and uniting in fighting their problems. Their moral and religious union was maintained. For instance, in the story A Christmas Carol, Cratchit’s family is portrayed as one buried in poverty. They were poorly dressed in scanty clothes and leaking shoes. Like in the Cratchit’s family, Mr. Scrooge, the Founder of the Feast, is predicted as a character liked by the others. They tend to celebrate him, and continue feasting on this Christmas day despite their problems. However, Mr. Scrooge is portrayed as the Ogre of the family, who se name threatens everyone in the party. Leisure and sport were other phenomena that characterized this period. The two represented cultural products of a changed and hierarchical society. Leisure was appreciated as an activity which allowed people to enjoy their lifestyles, giving them the freedom from the politics of the time. For instance, the situation of poverty and sufferings did not deter Cratchit family from loving each other and embracing the happy moments, such as that of Christmas. In conclusion, it can be seen that problems and suffering should not be a limit to people’s joy and merry-making. The Cratchit family is such a family beating all odds to make a happy moment for all. They have forgotten all their sufferings and engaged in leisure and feasting. The citizens as represented by the Cratchit family were full of love, affection and social warmth for each other. The values formed the basis for demand for greater human selflessness. Their

Hofstede's Cultural Dimensions Research Paper Example | Topics and Well Written Essays - 1750 words

Hofstede's Cultural Dimensions - Research Paper Example The above practice would help in enhancing the applicability of the human resources practices to help in meeting the needs of the personnel employed in different multinational organizations. The cultural dimensions as generated by the cultural scientist, Geert Hofstede are generated based on the cultural dimensions model which is elucidated as follows. The parameter of individualism or collectivism as generated by Hofstede evaluates the culture of a region based on individualistic and collectivist attributes. People dwelling in regions governed by collectivist approaches operate in a close cultural setting that reflects mutual care and understanding for each other. The collectivist countries also reflect honor for the existing cultural and social norms. On the other hand the regions governed or based on individualistic cultures reflect individuals that tend to take decisions in an independent fashion by not taking into consideration the needs and views of other members in a social group. Thus, decisions though taken by individuals based on social norms are loosely knit to each other thereby affecting the existing social fabric (Piepenburg, 2011). Uncertainty Avoidance tends to be the second dimension of culture as identified by Hofstede. This dimension tends to evaluate the level to which the individuals or groups relating to a specific region avoid the emergence of unforeseen events and unidentified situations. In that a certain level of risk or feelings of being threatened by the upcoming changes requires the individuals to operate based on specific code of conduct that would help in demarcating and governing their actions to achieve stated objectives. Thus, countries reflecting high uncertainty avoidance fail to considerably explore to identify new dimensions or areas of growth and opportunity (The Hofstede Centre , n.d. ). The Power Distance (PD) is identified as the third dimension in the cultural

Purpose and Use of Different Accounting Records

Purpose and Use of Different Accounting Records Accounting record is defined as the all of the documentations involved in the preparation of financial statements and records which are relevant to financial review and audits which include recording of assets and liabilities, ledgers, journals, and any other supporting documents like invoices. Ledger: Maintaining ledger is a must in all accounting system. Ledger is used for preparing trial balance which checks the arithmetical accuracy of the accounting books. Ledger is the store-house of all kind of information which is used for preparing final accounts and financial statements. Prime entry books: The other one is prime entry books which are also known as books of original entry are books where transactions are first recorded. The main books of prime entry consists of sales day book, purchase day book, sales return day book, purchase return day book, general journal and cash book (Ducha, et.al, 2008). Accounting plays important and useful role by developing the information for providing answers to many questions faced by the users of accounting information. It provides information how good or bad the financial condition of the business is, which activities or products have been profitable. Accounting is important for a business entity for the following reasons: Accounting record, set on the base of even practices, will assist a business to compare results of one period with another period. Insulating records, backed up by proper and genuine vouchers are good evidence in a court of law. Increased volume of business results in large number of transactions and no businessman can remember everything. Accounting records avoid the necessity of remembering various transactions. Fundamental concepts of accounting Accruals concept of accounting: Other than the cash flow statement, the accounts have been set on an accruals basis. The accruals basis of accounting involves the non-cash of transactions to be mirrored in the financial statements for the period in which those effects are experienced and not in the period in which cash is actually received or paid (Open University Course Team, 2006). Going concern: The accounts have been prepared on a going concern basis which means that the accounts have been prepared on a going concern basis. It further clears that the accounts have been prepared on the assumption that the authority will continue to operate for the foreseeable future. The Avenue account and Balance Sheet assume no intention to significantly curtail the city Councils operations (Open University Course Team, 2006). Consistency concept: There are a number of different ways in which some concepts can be applied. Each business must choose the approach that gives the most reliable picture of the business, not just for this period, but over time also. According to the consistency convention, when a method has been adopted for the accounting treatments of an item, the same method will be adopted for all subsequent occurrences of similar items. However, it does not mean that the firm has to follow the method until the firm closes down. (Open University Course Team,2006). Prudence Concepts: The account should be prudent when preparing financial statements. In other words, if something is in doubt, plan for the worst and, if a transaction has not yet been completed ignore ant possible benefits that may arise from it (Open University Course Team, 2006). Business entity concept: It is one of the main accounting principles of accounting this concept says that Business should be treated separately from the property owner or investor In simple words we can say owner of the business should be treated separately from the business whatever profits come in to the business should be taken in company account. Under the business entity concept, the activities of a business are recorded separately from the activities of its owners, creditors, or other businesses (Ducha, et.al, 2008). Different factors of accounting system: Computerised accounting system: Keeping accurate accounting records is a vital part of managing an organisation. Apart from helping to keep it afloat financially and legally, it is also a requirement of funding bodies. Smaller groups can usually manage with simple book-keeping procedures but bigger groups juggling with larger sums of money and more complex financial transactions may find their workload eased by using a computerised accounting system. The good news is that there are easy to use and reasonably priced computerised accounting packages on the market that are either aimed at, or can be adapted to, voluntary sector organisations (Ducha, et.al, 2008). Manual Accounting Systems: Accounting systems are manual or comprised. Understanding a manual accounting system is useful in identifying relationships between accounting data and reports. Also, most computerised systems use principles from manual systems. In other words, Manual accounting and bookkeeping systems are the traditional form of maintaining a businesses accounts and records. They involve keeping various ledgers and files which typically include a cash book, sales and purchase day books and petty cash sheets. Although the use of basic manual bookkeeping systems requires little knowledge or skill in accounting, they are still the preferred method of accounting for those who have used them in the past (Drew, et.al, 2000). Considering factors when using computerised and manual accounting system: The capacity to generate sales /increase invoices; the necessity to compute/include VAT in accounting; cost how much can a firm truthfully afford on software, updates and support, the capability to process payroll, and stock control are the considering factors of computerised accounting system. Task 2 Meaning of business risk: Business risk is associated with the uncertainty of a companys future cash flows, which are affected by the operations of the company and the environment in which it operates. It is the variation in cash flow from one period to another that causes greater uncertainty and leads to the need for greater compensation for investors. For example, companies that have a long history of stable cash flow require less compensation for business risk than companies whose cash flows vary from one quarter to the next, such as technology companies (Fabozzi, et.al, 2007). Components of business risks: Operational risks: The risk of loss resulting from insufficient internal processes, people and systems, or from external events which includes legal risk. In other words, the risk of loss resulting from failure to comply with laws as well as prudent ethical standards and contractual obligations which includes the exposure to litigation from all aspects of an Institutions activities. The definition does not focus strategic or reputational risks. In other words, operational risks are concerned to enhance operational risk assessment efforts by encouraging the industry to develop methodologies and collect data related to managing operational risk. Strategic and reputational risk is not included in this definition for the purpose of a minimum regulatory operational risk capital charge which focuses on the causes of operational risk and the Committee believes that this is appropriate for both risk management and, ultimately, measurement (Fabozzi, et.al, 200). Compliance Risks: Compliance risk can be defined as the current and potential risk to earnings or money arising from violations of, or non-conformance with, laws, rules, approved practices, internal policies, and methods, or moral standards which arises in situations where the laws or rules prevailing certain bank products or activities of the Banks clients may be unclear or unverified. This risk exposes the institution to fines, civil money punishments, payment of damages, and the voiding of contracts (Fabozzi, et.al, 200). Liquidity risks: Liquidity risk can be explained as the current and approaching risk to earnings or capital arising from a banks incapability to meet its obligations when they come due without incurring unacceptable losses. Liquidity risk includes the inability to manage unplanned decreases or changes in funding sources. Liquidity risk also arises from the failure to recognize or address changes in market conditions that affect the ability to liquidate assets quickly and with minimal loss in value (Neu, and Malz, 2007). Meaning of risk management: The true connotation of managing the risks is combined with the activities of human wherein the identification of the risk, risk evaluation, adapting techniques to manage it and lessening of risks by using managerial strategies is done. The various ways in creating risk management includes moving the possible risk to other group, preventing the risk from happening, lessening the risks negative effects and recognizing all the consequences that a specific risk might bring (Blokdijk, 2007) Corporate governance According to Cadbury Report, Corporate governance is the system by which companies are directed and controlled where the role of the shareholders is to appoint the directors and the external auditors, and to satisfy themselves that an appropriate governance structure is in place where directors are responsible for setting the companys strategic aims, providing the leadership to put these into effect, supervising the management of the business and reporting to shareholders on their stewardship. Corporate governance involves a set of relationships between a companys management, its board, its shareholders and other stakeholders. Corporate governance also provides the structure through which the objectives of the company are set, and the means of attaining those objectives and monitoring performance are determined. (Gupta, 2005) Cadbury code: The Cadbury Report, formally entitled The Report of the Committee on the Financial Aspects of Corporate Governance was published in December 1992, following the recommendations of the Cadbury Committee. The establishment of the Committee in May 1991 by the Financial Reporting Council, the London Stock Exchange, and the accountancy profession arose in response to the occurrence of financial scandals in the 1980s involving UK listed Companies, which had led to a fall in investor confidence in the quality of companys financial reporting (Cadbury, 1992). Fraud Risk Assessment To be protective of itself and its stakeholders efficiently and effectively from fraud, an organization should recognize fraud risk and the specific risks that directly or indirectly relate to the organization. A structured fraud risk assessment, tailored to the organizations size, complexity, industry, and goals, should be performed and updated periodically. The assessment may be integrated with an overall organizational risk assessment or performed as a stand-alone exercise, but should, at a minimum, include risk identification, risk likelihood and significance assessment, and risk response (ww.acfe.com/documents/managing-business-risk). Managing the risk of fraud, the risk based approach: A risk-based approach enables organisations to target their resources, both for improving controls and for pro-active detection, at problem areas. Developments in corporate governance, including the requirement for statements on internal control, create the atmosphere in which fraud can be considered as a set of risks to be managed alongside other business risks. Managing the risk of fraud should be embedded in the entirety of an organisations risk, control and governance procedures. In wider sense, assessing and managing the risk of fraud involves assessing the organisations overall exposure to fraud, recognising the areas most vulnerable to the risk of fraud, assigning ownership, calculating the scale of fraud risk, responding to the risk of fraud; and determining the success of the fraud-risk strategy (ww.acfe.com/documents/managing-business-risk). Assessing the Organisations Overall Vulnerability to Fraud: Vulnerability to fraud can be assessed at different levels in an organization where a quick assessment of the overall level of risk an organisation is exposed to is often a good starting point and may highlight particular vulnerabilities where some action needs to be taken immediately rather than wait for the results of a more in-depth risk assessment to be completed. A fraud risk assessment should additionally be carried out during the development of any new policies, activities or operations to ascertain whether any new risks arise that need to be managed. The risk assessment should also be reviewed and re-assessed whenever a change in policy occurs or when changes are made to the way in which a policy is to be implemented (ww.acfe.com/documents/managing-business-risk). Fraud risk identification may include gathering external information from regulatory bodies, industry sources, key guidance setting groups), and professional organizations, the American Institute of Certified Public Accountants (AICPA), the Association of Certified Fraud Examiners (ACFE), the Canadian Institute of Chartered Accountants (CICA), The CICA Alliance for Excellence in Investigative and Forensic Accounting. Internal sources for identifying fraud risks should include interviews and brainstorming with personnel representing a broad spectrum of activities within the organization, review of whistleblower complaints, and analytical procedures. A proper and working fraud risk identification process includes an calculation of the incentives, pressures, and chances to commit fraud. Employee incentive programs and the metrics on which they are based can provide a map to where fraud is most likely to occur. Fraud risk assessment should consider the potential override of controls by m anagement as well as areas where controls are weak or there is a lack of segregation of duties (Vallabhaneni, 2008). The speed, functionality, and accessibility that created the enormous benefits of the information age have also increased an organizations exposure to fraud. Therefore, any fraud risk assessment should consider access and override of system controls as well as internal and external threats to data integrity, system security, and theft of financial and sensitive business information (Costa Lewis, 2004). Assessing the likelihood and significance of each potential fraud risk is a subjective process that should consider not only monetary significance, but also significance to an organizations financial reporting, operations, and reputation, as well as legal and regulatory compliance requirements. An initial assessment of fraud risk should consider the inherent risk8 of a particular fraud in the absence of any known controls that may address the risk. Risk assessment The control environment Control activities Information and communication Monitoring (Costa Lewis, 2004). THE COSO MODEL: In the United States many firms have adopted the internal control concepts existing in the report of the Committee of Sponsoring Organizations of the Tread way Commission (COSO). Published in 1992, the COSO report describes internal control as: A process, affected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting, and Compliance with applicable laws and regulations. COSO describes internal control as consisting of five essential components. These components, which are subdivided into seventeen factors, include: The control environment Risk assessment Control activities Information and communication Monitoring (Vallabhaneni, 2008). Duties and responsibilities of auditor In most countries the auditor has a statutory duty to make a report to the entitys members on the truth and fairness of the entitys annual accounts. As we have seen in the foregoing section, this report must state the auditors opinion on whether the statements have been prepared in accordance with the relevant legislation and whether they give a true and fair view of the profit or loss for the year and state of affairs at the year end. The duty to report on the truth and fairness of the financial statements is the primary duty associated with the external audit. The auditor has a duty to form an opinion on certain other matters and to report any reservations. The auditor must consider whether: 1. The entity has kept proper accounting records; 2. The entitys balance sheet and income statement agree with the underlying accounting records; 3. All the information and explanations that the auditor considers necessary for the purposes of the audit have been obtained and whether adequate returns for their audit have been received from branches not visited during the audit; 4. The entity has complied with the relevant legislations requirements in respect of the necessary disclosures. If the entity has not made all the disclosures required the audit report should, if possible, contain a statement of the required particulars (Vallabhaneni, 2008). Relationship between internal and external audit The coordination of internal audit activity with external audit activity is very important from both points of view: from external audits point of view is important because, in this way, external auditors have the possibility to raise the efficiency of financial statements audit; the relevancy from internal audits point of view is assured by the fact that this coordination assures for the internal audit a plus of essential information in the assessment of risks control The role of internal auditing is determined by management, and its objectives differ from those of the external auditor who is appointed to report independently on the financial statements. The internal audit functions objectives vary according to managements requirements. The external auditors primary concern is whether the financial statements are free of material misstatements; the external auditor should obtain a sufficient understanding of internal audit activities to identify and assess the risks of material misstatement of the financial statements and to design and perform further audit procedures. The external auditor should perform an assessment of the internal audit function, when internal auditing is relevant to the external auditors risk assessments. Liaison with internal auditing is more effective when meetings are held at appropriate intervals during the period. The external auditor would need to be advised of and have access to relevant internal auditing reports and be kept informed of any significant matter that comes to the internal auditors attention which may affect the work of the external auditor. Similarly, the external auditor would ordinarily inform the internal auditor of any significant matters which may affect internal auditing (Diamond, 2002). Appropriate audit tests Meaning of audit test: An audit test is a procedure performed by either an external or internal auditor in order to assess the accuracy of various financial statement assertions. The two common categorizations of audit tests are substantive tests and tests of internal controls. Both types of tests are used in external and internal audits in order to reach established audit objectives, as can be outlined in audit checklists or determined based on the results of audit questionnaires. Audit tests typically are performed on a sample basis over an existing group of similar transactions. Sampling approaches can either be statistical or non-statistical, with the ultimate goal being to obtain the most representative sample of the population before testing begins (Diamond, 2002). Types of audit tests It is essential for internal auditors to understand how this method works, as well as its purpose. Also, given the variety of testing methods that may be used during the audit process, it helps to distinguish sampling from other types of examination. Identifying the qualities that distinguish sampling as a distinctive form of testing will provide good understandings for beginning auditors to know why it is used under certain circumstances and determine when to employ this process. During an operational audit, an internal auditor might use observation as an aid in evaluating a units procedures (Diamond, 2002). Simple Random Sampling: In auditing, this technique practices sampling without replacement; that is, once an item has been selected for testing it is not included in population and is not subject to re-selection. An auditor can implement simple random sampling in one of two ways: computer programs or random number tables (Beasley, et.al, 2005). Systematic (Interval) Sampling: This method describes the choice of sample items in such a way that there is an unchanging interval between each sample item. In this method, every Nth item is selected with a random start (Beasley, et.al, 2005). Stratified (Cluster) Sampling: This method describes the selection of sample items by breaking the population down into stratas, or groups. Each stratum is then treated separately. For this strategy to be effective, distribution within clusters should be greater than distribution among clusters. An example of cluster sampling is the inclusion in the sample of all payments or cash disbursements for a particular month. If blocks of homogeneous samples are selected, the sample will be subjective (Beasley, et.al, 2005). Audit tests Process mapping analysis: Develop process maps of the supplier delivery and accounts payable/ approval processes and analyse these maps to identify potential for suppliers to refuse to deliver supply Survey techniques: Perform a supplier satisfaction survey to identify details, magnitude and external perspective of supplier concerns over the accounts payable process. Analytical review: Perform benchmarking analytical tests to compare key process operating statistics with industry best practices and compare specific processes with best practice procedure. Inquiry through facilitated groups: Conduct a focus group involving several major suppliers, key members of the accounts payable process and major departments required to authorize invoices (Beasley, et.al, 2005). Difference between management and auditors responsibilities: In considerable certainty, managements responsibility is to create internal control. Internal control includes the whole system of controls and procedures, both monetary and operational, which are established to lessen risks and their impact, safeguard assets, and ensure efficiency and to inspire devotion to College policies and directives where, it is Internal Audits role to carry out an independent evaluation of the efficiency of these controls. Audit is not part of line management where internal audit does not grow and install procedures, make records or involve in any activity which could compromise its independence (Wilkinson, et. al, 2008). Audit planning: Initial audit planning takes place before the thorough audit work begins, and in planning for a specific audit assignment an auditor must take on a plan with regard to the timing, nature and degree of the audit work to be carried out. The aims of the plan are to ensure proper attention is dedicated to the different areas of the audit and potential problems are identified. On the other hand, audit plan have to be observed as a organized plan of action plotting out the audit processes to be carried out with the aim of reporting on whether a stated set of accounts show a factual and fair-minded view. However, the fact that the audit assignment is the commercial motion of the audit firm should be recognised, and if the costs of carrying out the planned procedures are likely to exceed the client entities budgeted fee then this unevenness should be informed at the planning stage by discussing with the management of the entity (Gupta, 2009). Scope of audit planning: It is importance to keep in mind the formal scope of audit work when considering audits role in risk management. Based on the results of the risk assessment, the internal audit activity should evaluate the adequacy and effectiveness of controls encompassing the organizations governance, operations, and information systems which should include reliability and integrity of financial and operational information. Effectiveness and efficiency of operation, Safeguarding of assets, compliance with laws, regulations, and contracts are the scope of audit planning (Spencer Pickett, 2006). Audit testing: Direct tests of account balances and transactions are designed by determining the most efficient manner to substantiate the assertions embodied in the account or transactions. There are many alternatives open to the auditor in planning audit tests. The following are the types of audit tests. Tests of effectiveness: It is essential to determine whether the controls are effective over cash disbursements. Utilize the information performing an integrated audit of controls and account balances. Dual-Purpose Tests of Controls and Account Balances: It is useful to determine whether the controls are effective to help plan the nature, timing, and extent of other audit tests, and test the accuracy of recording the related transactions. Substantive Analytical Tests: It is essential to determine whether account relationships meet expectations, including the possibility that some of the receivables are not collectible. Direct Tests of Account Balances: It is essential to test the existence and dollar accuracy of account balances as stated at historical cost. Direct Tests of Transactions: It is essential to test the existence of sales transactions (Gramling, et.al, 2009, Auditing: A business risk, Cengage Learning Publishing (Gupta, 2009). Evidences that auditors collect from audit files and working papers: There are 7 broad categories of evidence from which the auditor can choose which are physical examination, confirmations, documentation, analytical evidence, written representations, mathematical evidence, oral evidence, and electronic evidence(Online resource: accessed at 20th May 2010, www.issai.org/media). Audit files and testing papers: Working papers provide evidence that an effective, efficient, and economic audit has been carried out. They should therefore be prepared with care and skill. Importance of working papers: Working papers are important because they are necessary for audit quality control purposes provide assurance that the work delegated by the audit partner has been properly completed provide evidence that an effective audit has been carried out increase the economy, efficiency, and effectiveness of the audit contain sufficiently detailed and up-to-date facts which justify the reasonableness of the auditors conclusions retain a record of matters of continuing significance to future audits(Online resource, accessed at 18th May 2010: www.accaglobal.com/pubs/students). Meaning of Statutory Audit Statutory Audit is a checking of accounts required by law where a municipality may be required by its own law to have an annual audit of financial records or a company which is governed by any Law, the Law may require the audit to be conducted and the manner in which audit should be conducted and to whom the report of auditors should be presented (Stittle, 2003) Statutory Audit Report Statutory Auditors Report is prepared in accordance with Article L(225-235) of the French Commercial Code, on the report prepared by the Chairman of the Supervisory Board of Peugeot S.A., on the Internal Control procedures relating to the preparation and processing of financial and accounting information(Stittle , 2003). Purpose of statutory Audit Report The purpose of Statutory Audit Report is to present the fair presentation and the consistency with the financial statements of the information given in the Management Report of the Board of Directors, and in the documents addressed to the shareholders with respect to the financial position and the financial statements; the fair presentation of the information provided in the Management Report of the Board of Directors in respect of remuneration and benefits granted to certain company officers and any other commitments made in their favour in connection with, or subsequent to, their appointment, termination or change in function(Stittle , 2003). Contents of Audit Report The subjects of audit report are title, addressee, opening or Introductory Paragraph, Scope Paragraph, opinion paragraph, signature, place of signature, and date of report. Auditors view of a financial statement, given without any reservations, such view basically states that the auditor feels the company followed all accounting rules properly and that the financial reports are an accurate demonstration of the companys financial condition opposite of qualified opinion(Stittle, 2003). Statutory audit report: The Audit Commissions auditors issue two types of statutory reports: reports in the public interest (RIPIs) issued under Section 8 of the Audit Commission Act 1998 immediate referrals to the Secretary of State issued under Section 19 of the Audit Commission Act 1998 Reports in the public interest Where matters are serious and an auditor decides a matter should be brought to the attention of the public he does this by issuing a report under S8 of the Audit Commission Act 1998 This report is issued to the health body concerned and copied to the Secretary of State. It is for the health body concerned to make this public and to respond to the report and for the NHS Executive to ensure they do so( Sangster, and Wood, 2008) Qualified and unqualified report: An unqualified report is a report from an independent auditor who has examined the accounting records and found no irregularities which has the following demerits a) Lack of consistent application of generally accepted accounting principles b) Substantial doubt about going concern c) Auditor agrees with a departure from promulgated accounting principles d) Emphasis of a matter e) Reports involving other auditors A Qualified Opinion report is supplied when the auditor met one of two types of situations which do not comply with normally accepted accounting principles, however the rest of the monetary statements are properly presented. This type of judgement is very alike to an unqualified or clean opinion, but the report states that the monetary statements are clearly presented with a certain exception which is otherwise misstated. The two types of situations which would cause an auditor to issue this opinion over the unqualified opinion are: Single deviation from GAAP this type of qualification occurs when one or more areas of the financial statements do not conform to GAAP, but do not affect the rest of the financial statements from being fairly presented when taken as a whole. (Accounting Standards Board, 1988)