Airline Distribution Systems in 2013 Essay

Web based commerce and internet technology have dramatically transformed the airline industry throughout the past thirteen years. The internet has enabled travelers to bypass the traditional distribution pattern of travel agencies and enabled airlines to sell more directly to passengers (European Commission, 2006). Since the mid-1990s there have been some major changes to the airline ticket distribution industry which were both a result of internet technologies (GAO, 2003). Major U. S. Airlines claimed a net operating loss of nearly $10 billion in 2002 and had paid over $7 billion to distribute tickets to consumers (GAO, 2013). These distribution expenses include booking fees to global distributions system to the amount of hundreds of millions of dollars (GAO, 2003). Airlines would receive a set booking fee each time an airline ticket was purchased through a travel agent by the global distribution system used by the travel agent (GAO, 2003). Due to most U. S. carriers being largely dependent on each of the global distribution systems for distributing tickets to different travel agent and consumers and consumers having to subscribe and pay fees to each, there are concerns that the global distributions systems may exercise market ower over them (GAO, 2013). Market power would allow global distribution systems to charge high, noncompetitive fees to airlines and in turn, these costs may be passed on to consumers (GAO, 2013). Environment Two major changes have occurred in the airline ticket distribution industry since the 1990s that have produced cost savings for some major U. S. airlines (GAO, 2013). The airlines have developed less expensive internet ticketing sites that bypass global distribution systems and their fees and encourage consumers to book directly rather than through travel agencies (GAO, 2013). Between the years 1999 and 2002 the average percentage of tickets booked on-line either from airlines or travel agencies grew from 7% to 30% (GAO, 2013). (See Appendix A). The next effort to reduce costs that airlines made was the cutting the amount of commissions they would pay to travel agencies (GAO, 2013). These attempts have still not eliminated the dependence airlines have on global distribution systems. In the report made by the U. S.  Government Accountability Office (GAO), they were unable to determine the exact relationship between global distribution system booking fees and related costs and were not able to reach any conclusions towards the potential exercise of market power by global distribution systems in the airline ticket distribution industry (GAO, 2013). Despite these reports there have still been numerous complaints from airlines that the companies who distribute airline flight and fare information are stifling competition and violating federal anti-trust laws (Koenig, 2011). Government reports help airlines because they investigate claims which are made that could possibly violate anti-trust laws and act as a middleman to solve disputes. Travelport and Sabre are two large global distribution systems which have had investigations against them (Koenig, 2011). A third company, Amadeus, is another global distribution system and the three of them make up for all of the distribution systems in the U. S. (Koenig, 2011). The justice department has clearly stepped into the mix by investigating claims of monopoly power and anti-trust. Only announcements of such investigations have taken place with no more real information being handed to the public. American and US Airways have both filed lawsuits against the global distribution giant, Sabre (Koenig, 2011). Sabre was actually created by American Airlines but later spun off as a separate company (Koenig, 2011). American also sued Travelport for using monopoly tactics and burying their flight information (Koenig, 2011). With Travelport accounting for nearly $2. billion of American’s ticket sales last year, it is hard to see where the complaint lies yet American is intent of wrongdoing and is asking for government assistance through lawsuits (Koenig, 2011). Government institutions try to protect consumers and smaller companies in tourism by imposing anti-discrimination and anti-trust regulation to ensure that real information is presented and competition levels remain satisfactory (Beatrice, Cezar, & Alexandra, 2013). Industry Airlines and independent travel agencies were amongst the first to take advantage of the marketing and sales opportunities the internet provided (Borenstein, & Rose, 2013). Airlines saw the internet as a way to bypass the traditional sales channel of travel agents in order to gain control of lower costing electronic ticketing methods (Borenstein, & Rose, 2013). The internet provided an alternative for airlines and lowered their fears of sales being blocked by ticketing agencies (Borenstein, & Rose, 2013). Domestic airlines in Mumbai, India are attempting to not follow the conventional fixed commission system (Cuckoo, 2005). The issue of commission reduction has caused a huge stand-off between travel agents and international airlines (Cuckoo, 2005). Legacy airlines let by flag carrier Air-India announced in May, 2005 that they would cut commissions from 9% to 5% (Cuckoo, 2005). British Airways joined in with this plan and other European and Southeast Asian carriers were expected to follow suit (Cuckoo, 2005). Travel agents are planning to fight the commission cuts through the Travel Agents Association of India (TAAI) and the Travel Agents Federation of India (TAFI) (Cuckoo, 2005). Just as many U. S. Carriers have claimed fear of, agents in India announced a plan to boycott Air-India and to stop selling their airline tickets in the event of commissions being cut (Cuckoo, 2005). Low-cost carriers have an advantage to the internet because they can start off with new models of distribution whereas legacy carriers have been using agents for decades and it is hard for them to step out (Cuckoo, 2005). Air Decan is a low-cost airline in India that sells 35% of its tickets online and has been knowingly boycotted by agents because it offers a lower price, usually around 5% less, to consumers who book directly from them (Cuckoo, 2005). An International low-cost airline, Air-Arabia, will not pay any commissions to travel agents with its India flights (Cuckoo, 2005). Air-India’s low-cost subsidiary, Air-India Express will also have their passengers pay handling fees instead of the airlines (Cuckoo, 2005). Another Airline to consider is Frontier who makes their lowest fares available on both their own website and on the big online travel agencies (OTAs) such as Priceline and Expedia (Perkins, 2012). There is a difference however, when passengers purchase from any other site or agency other than Frontier, they only earn half of the amount of frequent flyer miles, do not get advanced seating, and will face higher fees for various changes (Perkins, 2012). Marketing Strategy and Situational Analysis Some may find it peculiar that companies are now battling other companies that they themselves created. The three major GDS systems that control most airline ticket distribution worldwide, Amadeus, Sabre, and Travelport provide OTAs with fare information and transact sales (Perkins, 2012). OTAs are used by most airlines in order to sell their tickets along with their own websites. In addition to providing airfares OTAs also provide hotel accommodations, rental cars, and most other popular travel services (Perkins, 2012). Airlines now want to avoid fees which were once accumulated through the use of agents and GDSs charge them anywhere between $5 and $12 to book a flight while a transaction through their own system probably costs less than $1 (Perkins, 2012). Now that the internet source is available and extremely efficient the airlines want to gain control back of their customers in order to be able to sell them additional services (Perkins, 2012). On their own sites they could have the ability to present upgraded options such as a bundled no-fee fare packages and can provide passengers with the ability to book semi-premium economy seats (Perkins, 2012). Airlines also want to avoid the easiness of price comparisons passengers have with OTAs in order to maximize their profits once again. The problem, as stated earlier in this paper, is that GDSs account for more than half of their business and to cut them out of the transaction stream completely would be extremely difficult (Perkins, 2012). Airlines are also signed into long-term GDS contracts that require that they provide the same fares to GDS that they have available on their website (Perkins, 2012). A third problem is that large buyers and managers of business travel are extremely dependents on GDS for various reasons such as fare, price, and other information that is required to control travel costs (Perkins, 2012). Attempts to move completely from GDS systems by most airlines have been unsuccessful but many have been able to find ways to shun them. Southwest is one who has managed to have their own system entirely because if you want to fly Southwest, you have to go to Southwest (Perkins, 2012). Allegiant and Spirit also provide only limited participation with GDS (Perkins, 2012). Others get around the contractual agreement of having the same fares available by offering discount promotional codes for direct bookings (Perkins, 2012). With the advantages of control of ticket distribution for the airlines stated and the various strategies used by each airline along with their strengths discussed, let us now look at the weaknesses of these distribution systems. The main weakness is that with the amount of passengers that do use OTAs, there’s a chance they will not use airlines that are not on these sites due to their popularity. Passengers want to be able to compare prices and OTAs provide just that. Passengers may not be willing to research fares on their own and may only go to their preferred airline if OTAs aren’t available. Airlines win if they are the airline of choice but if they aren’t they could be losing potential customers. Commercial Websites This study will look at two individual airlines and their websites and discuss how successful they are. According to Google Trends, the internet is the number one source for both business and leisure travel and roughly 83% of personal travelers use it as well as 77% of business travelers (The Economist, 2009). The two airlines in this review will be United Airlines and Southwest Airlines. Commercial websites need to consider what customers experience when searching for information, evaluating alternative products, and purchasing them (Peter, & Donnelly, 2013). We will be reviewing these three basic areas of which web site designers should consider for each United and Continental Airlines. With information search, there needs to be ease of navigation, fast page downloads, effective search features, and frequent product updates (Peter, & Donnelly, 2013). When evaluating alternatives, designers need to consider the ease of product comparisons, product descriptions, ease of contacting customer service representatives, and a status of the availability of items (Peter, & Donnelly, 2013). With the purchase evaluation, designers need to consider security and privacy issues, the checkout process, payment options, delivery options, and the ordering instructions (Peter, & Donnelly, 2013). United Airlines makes navigation simple by placing their flight search table right on the home page. They also include a section for members to sign in, passengers to print their boarding pass, check a flight status, and to change or view reservations right on the home page. These are some of their most used services which are placed right in plain sight on their home page making the information users are looking for easily obtainable. When searching for a flight the speed of the page downloads is quite fast especially considering that a query is being made and information has to be sorted. The results of the search used for this study came back fast and with more information than even requested. The site included many additional options to narrow the search down and was very up to date. When a search for a flight is made the results make it easy to compare similar flights available and even points to the direction of which options could/would give passengers a lower fare. The descriptions are accurate, clear, and comprehensive enough for customers to make informed decisions when choosing a flight. Customer service can easily be reached by clicking on the top right corner of the screen no matter what page of the site you are on. When a search is made unavailable flights or booked flights are not even visible making it easy for customers to view the availability of their options. When considering the purchase made on a web site, it is clear that United has all of the issues covered from security and privacy issues to ordering instructions. United airlines guides customers from the start of their home page all the way to the end purchase with ease. The steps are clear and the purchase can be made in a reasonable amount of time. Customers have various payment options such as credit card, PayPal, or buy it now as well. Southwest Airlines uses a more simplified homepage yet still has the flight search on their home screen to allow for ease of navigation. On top of providing ease of navigation they also use their home page to advertise promotions. The speed of pages downloads is quick, the returned information was effective, and the flight schedules were all up to date on Southwest’s site. They also provided multiple flights to choose from that incorporated a variety of different prices. The promotions continued through the flight selection process as well going on to add discounts if a hotel were to be booked as well. Flight comparisons and descriptions were easy to compare and were accurate, clear, and comprehensive enough to allow consumers to make informed decisions. Something I was surprised to find about the site was that the customer service phone number was not extremely easy to locate. Customers have to click through about 3 pages before a number is given and that is after they find the tiny help icon at the top of the screen. The status of availability is done the same whereas unavailable seating or options are not even displayed to customers. Southwest covers issues of security and privacy all the way to ordering instructions. Southwest Airlines guides customers from the start of their home page all the way to the end purchase with ease. The steps are clear and the purchase can be made in a reasonable amount of time. Customers have various payment options such as credit card, PayPal, or buy it now as well. Comparing the two directly, Southwest’s homepage is more simple and easier for consumers to take in whereas United has an abundant amount of options to choose from. They are both however, very effective and successful commercial websites and follow all of the guidelines mentioned above from the text with the exception of a number for customer service being more difficult to find on Southwest’s website (Peter, & Donnelly, 2013).

Are women more religious than men Essay

According to Miller and Hoffmann there is a belief that women are more likely to express greater interest in religion, have a stronger personal commitment and attend church more often. In my own experiences of church my mother my sister and I attend church regularly whilst my brother and father hardly ever attend church giving some evidence in support of Miller and Hoffmann’s view. Furthermore having had a debate with a number of people in my sixth form on attendance levels at religious organisations and religiosity levels of males and females, I found that females viewed religion as more important than males. I became even more interested when a fellow student commented that she thought that males aren’t as religious as females because by identifying with another male in terms love and superiority is an uncomfortable and foreign concept for them. Some argue that Males also believe attending church is a feminine activity. It should be clear that I am focusing on Christianity for the purposes of my coursework. My research will be conducted through using detailed interviews of male attitudes to attending church and the concept of God. I will ask males in my church and from my sixth form the questions will aim to answer whether they think women are more religious, whether it is hard to be comfortable to be loved by another man; whether they believe church is a feminine activity and finally whether father figures affect whether young boys attend church.

Hospitality Essay

From a food and beverage manager’s perspective – Why is managing the diversity of an international food and beverage operation so important? Discuss this by using a system, or process, or method and/ or technique In the hospitality industry, managing the diversity of international food and beverage operation which is important from a food and beverage manager’s perspective can improve the quality of the hospitality services, reduce high turnover in hospitality management and make more profit from the food and beverage operation. Hospitality workforce is consisted of diverse population and visible and non-visible differences which are included gender, age, background, culture, religion, race, disability, personality, and work style. According to this, the establishment of processing food and beverage operations is able to effectively manage people who work in hospitality workplace. And also, the hospitality education and training can provide hospitality worker an opportunity that improve themselves and understand the diverse workforce. Jones (as cited in Igram, 1999) indicated that â€Å"operations concern the way that organizations deliver their product/ service to the consumer† (p. 142). This is the key of concerning for the effective practice hospitality. Johnston (as cited in Igram, 1999) indicated that the operations could be divided into three activities; customer processing operations, information processing operations and product processing operations. As manager must understand these three activities which reflect employees how they plan and control the processing operation. Thus, effective hospitality operations must incorporate planning with technology and people management. Furthermore, Mullins (as cited in Igram, 1999) pointed that hospitality operations are heterogeneous group, but they share a number of common characteristics. For example, there are a wide range of skilled staff required, but there are also high numbers unskilled staff needed; most employees are from different countries, they have different background and use English as second language; there is a large proportion of female, part time, casual staff. Due to this situation, the labour mobility and turnover are high. Thus, managing diversity in food and beverage operation must need a perfect system or an improved method as foundation. Systematic in the  design, planning and control of a food and beverage operation must be concerned by international food and beverage manager. And also, management of the operation systems within a food and beverage operation must be considered by international food and beverage manager. What benefits will be brought into international food and beverage operation by understanding the systems? To sum up, there are three benefits. Firstly, control of resources which is implemented the systems inputs aim to reduc e wastage. Secondly, efficient and effective operation can perfect international food and beverage services by using systems processes. Finally, the systems outputs assure what goal the hospitality organization can achieve. The hospitality education and training can provide hospitality worker an opportunity that improve themselves and understand the diverse workforce. The hospitality education and training are the techniques which can complement the international food and beverage management. Lynch (as cited in Robinson, 2005) pointed that† business management foci currently in vogue with hospitality and food and beverage operations education and practice† (p. 70). In other words, in order to provide effective services to consumer, the hospitality organization will implement the food and beverage operations education and practice to guide and develop skilled and high standard staff. Ingram (1999) indicated that â€Å"effective academic abilities (including abstraction, attention to detail, â€Å"hair splitting†) are not always found in conjunction with personal organization skills (such as planning, delegation, prioritizing tasks)† (p. 146). Thus, the academic education impleme nted in hospitality organization can incorporate to the international food and beverage operations with staff. 2 From a food and beverage manager’s perspective – What are the important thing to consider when planning, designing and allocating space for storage, preparation, production and service for a food and beverage operation. From a food and beverage manager’s perspective, the design and plan of a food service facility effect on the attraction from customers and on productivity of employees, and also on making profit from hospitality business. If facilities are poorly designed, customers will be inconvenienced and food  services are inefficient. If a manager wants to perfect a food service, he/she must consider what requirements are needed when planning, designing and allocating space for storage, preparation, production and service for a food and beverage operation. The considerations will be the market and operational needs, the food production areas and equipment, sustainability and hygiene and health issue. As described above, first of all, as the operational needs, food service facility design will be the first consideration in planning space for food and beverage operation. The better food service facilities design will appeal to customers and employees when manager plans space for production and service. Rodgers (2005) indicated that â€Å"food service facility design is based on the principles of space efficiency, flexibility, product flow, food safety (sanitation) and ergonomics† (p. 308). In other words, an effective food service facility design can provide safe workplace for staff and set up an environment for efficient operation flow of people and product. The facility can make employees work efficiently so that the organization can reduce the labour costs. Furthermore, the costs on facility maintenance are low. Finally, the maximum profit is gained from investment. Secondly, manager must consider the food production areas and equipment. An efficient workflow established can create a tight, smooth and productive food service operation. Afterwards, an adequate work space and suitable work sections are required to provide to employees. For example, kitchen space sometimes will be minimized in order to make more room for customers. That lead to the kitchen space is limited. The quantities of food can be supplied, however, the narrow kitchen design cannot provide employees enough room so that the food service will be delayed which dissatisfied the customers. Another thing that manager must consider is the kitchen layouts. Ninemeier (2010) indicated that â€Å"work flow-the traffic patterns employees form as they go about their work-is another factor that muse be considered† (p. 5). Different kitchen activities must be done in individual work stations. For example, as the figure below, it is a bakery kitchen. Different number stands different stations. Employees can follow the work flow step by step to prepare food. As we can see from the figure, the food  preparation space must be divided into specific areas. The station 2-5 are the places which are for food preparation and storage. The station 1 and station 6 are used for washing and waste disposal. Due to this kitchen layout design, the food contamination will decrease and the food storage time can extend. As a food and beverage manager must consider of the food contamination. Figure 1 kitchen layout (Source: Ninemeier, D. J. 2010) References list Ingram, H. (1999). Hospitality: a framework for a millennial review. International Journal of Contemporary Hospitality Management, 11(4), 140-147. Ninemeier, D. J. (2010) Management of Food and Beverage Operations (2nd ed.). American: American Hotel & Lodging Educational Foundation. Robinson, R. S. (2007). Plain Fare to Fusion: Ethnic Impacts on the Process of Maturity in Brisbane’s Restaurant Sector. Journal of Hospitality & Tourism Management, 14(1), 70-84. Rogers, S. (2005). Applied research and educational needs in food service management. International Journal of contemporary Hospitality Management, 17(4), 302-314.

Are families adapting or declining Research Paper

Are families adapting or declining - Research Paper Example Moreover, the living spaces that developed close to factories and other worksites were expensive and could not be expanded as had previously been done in the rural setting. It came to be that when people lives around others who were strangers to them, their families became a refuge for them from the strange new environment in which they lived (Lasch 168). Despite the lack of any significant industrial growth in developing countries, the development of mass media, education and other services had a hand in the creation of modern families. An example of this is in some African countries where there has been a movement towards abandoning the traditional practice of polygamy and this is being replaced by monogamy due to the strengthening of marital bonds. Furthermore, the strengthening of the bond between the parent and the child over any other familial relationships has ensured that the nuclear family has developed and this is also due to the fact that emphasis is being put on what the parents owe to their children instead of what the latter owe to their parents (Coontz 9). The modern family has also seen a decrease in the number of children born within it and this can be described because of the declining death rates among children. The declining child death rates also leads to a decline in the birth rates, because parents are now more secure because they know that there are enough resources available today to ensure that their children survive. Another reason for this is the fact that the economic conditions of today do not allow parents to have more than a few children at a time because they cannot afford to have more even if they wanted to. This results in not only fewer children, but it also means that there are fewer ties to the extended family and this in turn means that in subsequent generations, there will be fewer uncles, aunts and cousins than in previous generations. Therefore, it can be said that the current economic factors as well as the small numbe r of children being born are not sufficient to sustain the type of extended family that existed before in our society (Cherlin 19). When it comes to the matter of whether the modern family is doing better than how the institutional family did, then the answer would be yes. This is mainly due to the changes that have been brought about by the modern lifestyle and these include an increase in the family’s income, a decrease in the mortality rates, an increase in life expectancy, a high nutritional status, more educational opportunities, among many others. Modern families are therefore better off with these changes than they were without them despite the fact that the institutional or extended family is collapsing. The demise of the extended family is a consequence of its members trying to adapt to the modern way of life and it is a fact that its decline and eventual fall is inevitable. It can be claimed that the modern family has come because of the commoditization of the famil y life. In order for the economy to remain profitable, ways have been devised to ensure that almost everything, especially human activity, has been turned into a commodity or a form of commodity. This commoditization of life has increased the rift between family members because some activities that used to be done exclusively within families have now

Term paper of Digital Cinema class Example | Topics and Well Written Essays - 2000 words

Of Digital Cinema class - Term Paper Example Convergence is the interlinking of the ICTs and computing, communication networks, and other media content due to the development of the internet. There have been many convergent products and services that have been introduced in the digital media space. The internet is the main aspect which has emerged as a digital media environment where all institutions interact across the ICT networks whether they are art or business, government or journalism, health or education, or any other activity that is part of the industrial or social life (Jenkins, 2004, p. 35). In order to understand media convergence, there are four dimensions to be covered; technological, industrial, social, and textual. Technological dimension is the combination of communications, computing, and content across the networks of digital media platforms. The industrial dimension is the engagement of media institutions in digital media environment, and how the companies form digital bases and rise as important media content providers, examples include Microsoft, Google, Apple, and others. The social dimension is the social networking which has greatly emerged due to the internet media such as Facebook and Twitter. It enables the growth of user generated content. The textual dimension is the remixing and reuse of media into transmedia where media content and stories are spread across several media platforms. Technological advancements and changes are constant in the modern economics but the change that media convergence and digitalization brings provides a base for the new technological-economic paradigm. Technology and knowledge in societies have merged together in various media aspects creating a new paradigm. Internet has been a significant aspect in the age of information and telecommunications which started from the 1990s till present. This new aspect challenges the business models, industrial structures, public policy making, and organizational

Performance Management Essay Example | Topics and Well Written Essays - 1750 words

Performance Management - Essay Example With the help of this system a company motivates its employees to delivery good performance. Retail sales associate are very important part of retail business. They directly interact with the customers and contribute a lot in satisfying them. Sale of a retail company highly depends on the behavior and approaches of its sales associate. Performance of retail sales associates is influenced by their skills. Job description of a retail sales associate helps the business in hiring desirable salespersons. The theory of organizational behavior modification (OBM) involves with changing behavior of the organizational members and their performances. This theory considers two important things which influence the performance of the employees. As per this theory a behavior which produces positive effects or consequence tends to become repeated. The organizational members become motivated to perform that specific type of behavior which helps them to get some positive results. Another thing which influences the performance of the employees is the behavior of the seniors towards them. The senior organizational members like managers, team leaders can change or influence the behavior of the employees by giving punishment or rewards to them. In the retail business for delivering successful job, sales associate needs to have some key behaviors which help them in achieving the goals and objectives of the business. These key behavioral factors are as follows: Confidence: The sales associate needs to very confident for performing their job. Sales associates need to interact with the customers directly. If they are confident about what they are saying and about their knowledge then they can convince the customers easily. It is easy for the sales associate to influence the customers with their high confidence level. Customers tend to trust the sales associate who are confident about themselves. The company can modify the confidence level of its sales associates by giving

Ice Lab Report Example | Topics and Well Written Essays - 500 words

Ice - Lab Report Example We kept the bottles in hot water until we heard the ice crack and it slid from the bottle. When ice slid from each bottle we immediately measured the height and diameter of each ice piece. Then we placed each piece of ice on a wire grate and noted which piece of ice had come from which bottle. We placed the wire grate with pieces of ice on it away from the wind and waited for the ice to melt and noted the time with the stop watch. Meanwhile we calculated the surface area of the cylindrical ice pieces using the formula 2rh + 2r2 ; where r is the radius and h is the height of each piece of ice. We have used the formula of a cylinder to find the surface area of all pieces of ice because all pieces of ice frozen in different medicinal bottles had assumed almost the same cylindrical shape but they all had different diameters. We then repeated the whole experiment three times using the same medicine bottles and noted the time taken for ice pieces to melt in each trial as follows Our experiment proved that the shape of a piece of ice affects its melting time. As can be seen in the table the greater the surface area of a piece of ice the smaller it's melting time.

Enquiry Based Learning Essay Example | Topics and Well Written Essays - 2000 words

Enquiry Based Learning - Essay Example other sources. The group members were to meet in the next meeting with every member having researched enough /her area of allocation. The next meeting to be held on Monday of the coming week and all members left for the field. The main objective of the study is to identify the treatment measures of fatigue and the treatment strategies. It would also be important to hear from the patients of the causes of the disorder though it had already been covered in class. Presentation: Gertrude: have you noticed that most fatigue patients are women Or is that its women report the defect more frequently than men Debbie: I think more women report the disorder than men and in most cases reported the women are aged between 40 - 50 years. It does not get better with bed rest but gets worse with increased mental and physical activity. Petrina: (starting on the computer) most patients are reported to have had an infection such as flu, viral infection and after a long time of a lot of stress. Debbie: some cases have also been recorded after an of infection of the nervous system, lack of iron in the blood and low blood sugar, Gertrude: What are the main causes of the disease Maybe there are underlying causes which affect Mrs. White which we do not know. Debbie: Good idea, understand the cause will help in the treatment of other patients. Petrina: Gertrude, you wanted to go and join your fellow students; maybe you should go and see what is going on the main ward as we find more information for you. Gertrude: (leaving hurriedly) let me interact with the patients. I'll like to know more about their condition. Debbie: I hope we will find the right diagnosis for Mrs. White; she has...In general enquiry based learning avoids the spoon feeding kind of teaching experienced during lectures and reading lists but rather allows students to try theory they have learnt in class by themselves. The tutor takes a back seat and is only there to guide rather than dictate, the students split into groups and go to learn in they see best for them. The group members were to meet in the next meeting with every member having researched enough /her area of allocation. The next meeting to be held on Monday of the coming week and all members left for the field. The main objective of the study is to identify the treatment measures of fatigue and the treatment strategies. It would also be important to hear from the patients of the causes of the disorder though it had already been covered in class. Debbie: I think more women report the disorder than men and in most cases reported the women are aged between 40 - 50 years. It does not get better with bed rest but gets worse with increased mental and physical activity. Gertrude : really the disease seems to be complex I know now some causes which I had never imagined of before like lack of proper functioning of the immune system for example in cases of rheumatoid arthritis and lupus and changes in the production levels of hormones produced mainly by the adrenal glands and the pituitary glands. Petrina: (walking into the visitors waiting r

Mid 2 Essay Example | Topics and Well Written Essays - 1500 words

Mid 2 - Essay Example Firstly, the Articles had no separation of powers (Brinkley, 201). Another problem with the Articles is that there was no strong form of central government (with a President) as seen today, as much of the power rested with the States themselves (Brinkley, 208). Bearing this in mind, it was very difficult to change the Articles because any amendment to them had to have universal approval from the 13 states and any law passed had to be approved by at least 9 (Brinkley, 211). The original Constitution did not have a bill of rights, so the first major amendment was to add this in 1789, with many states ratifying the Constitution before this date on the premise that this would be added to protect citizens (Brinkley, 220). The Federalists also acknowledged that to make the more centralized system work would require that the central government would need to take on existing debt, which would create a very large national debt (Brinkley, 220). Washington and Hamilton played large roles in mak ing the new federal government work. Hamilton founded the federal bank to ensure that there was a developed banking system in the United States (Brinkley, 225), which was needed to tackle the aforementioned problems of national debt. Hamilton was also the founder of the first U.S. political party (the Federalists) which made him an important player in developing the U.S. political system as we know it today. Washington played a role in securing national identity and developing the constitution, as seen by his role in the Whiskey Rebellion (Brinkley, 243). Despite this initial strong start for the Federalists, there was a split between this group and so-called Anti-Federalists (or Republicans), partly because of some of the dangers that were posed by a one-party state. The Republicans opposed the Federalist structure because they felt it resembled British structure (Brinkley, 243), which was evidently not popular and believed to be corrupt. Additionally, Republicans like Jefferson we re believed in the need for independent farmer citizens (Brinkley, 235). After Washington retired, the next President was John Adams. There was increasing tension during his rule between the U.S. and France, partly because France wanted Jefferson to be president (Brinkley, 235) and the Washington and Adams both wanted to stay out of European conflicts (Brinkley, 240). The Quasi-War with France had led to the passing of the Alien and Sedition Acts (Brinkley, 240), which led to more fighting between Federalist and Republican parties. The 1800 election was important because it was one way of figuring out the divide and coming to some sort of resolution between the two political parties (Brinkley, 249). The votes for Jefferson and Burr were tied so Congress had to choose a winner (Brinkley, 250). Evidently, Jefferson won the 1800 election which began an important time for Democratic-Republicans in the United States and allowed some of the more important founding features of the era to c ome to the fore in politics. Part TWO: From Jefferson to Jackson: Tell me how Jefferson’s vision of America contrasted with the Federalist one. How did Louisiana, Marbury vs Madison, the North African war and strained relations with Britain modify Jeffersonianism in practice? How did the War of 1812 become a Second War of Independence? What was the war’

Nutrition Final Paper Essay Example for Free

Nutrition Final Paper Essay Question 1 (3 pts): Clients will often approach the RD, bewildered as to how to select, plan, and prepare a healthy diet for themselves or their families. Using yourself as an example, discuss the six basic principles of diet planning and how they apply to your dietary intake. Answer 1: Preparing and eating health meals for me and my family can be difficult with our busy schedule, but it starts with a plan. Using the 6 principles of diet planning I start with adequacy. I accomplish this by writing out a grocery list of all the things my family will need for the week. I also shop weekly because we prefer fresh fruit and vegetables. Next, I make sure we have an even balance of foods. I write out meal plans for the week to make sure my family has an even items of food and also a variety of foods. This can be very challenging with young picky kids, because my son would just eat fruit and oatmeal all day long if I let him. Variety is really hard in the Parker home because of the limited food choices do to my husband intolerance to red meats and dairy products. I also struggle because my favorite food list consists of about 10 different kinds of foods. We dont really have problems with the nutrient density because we only eat lean proteins such as fish, turkey, and chicken. My husband cannot tolerate fatty food so we dont fry, and we enjoy a fixed variety of fruits and vegetables. I do not pay attention to calorie content unless it is a prepackaged food you heat up or add water to, but I do make sure what Im putting into my families bodies is enough to keep them going for the day. Moderation is the last of the principles and a big one in my house. When cooking we do not add extra salt for taste nor do we consume foods with high trans fat, saturated fat,or cholesterol. Water is also the most consumed beverage. Soda has no home in my pantry, but we do elect for juices that are not made from concentrate. Question 2 (2 pts): Discuss the key recommendations of the Dietary Guidelines for Americans 2010 and differentiate these guidelines from the Canadian Guidelines for Healthy Eating. Do you have a preference as to which one you would use with clients? Answer 2: The dietary guidelines for Americans in 2010 have 4 main points. Starting with balancing calories to manage weight. With in this section it talks about how to maintain calorie control,intake,and balance. Also, is talks about physical activity and keeping active to maintain a healthy weight. In the Canadian guidelines it has in own section for keeping active and doing it in accordance to your body weight, but it really doesnt touch on calorie balance or intake. Next, the American guidelines touches on foods to reduce from your diet. Focuses limiting sodium, saturated, mono and poly saturated,cholesterol ,trans fats,added sugars,refined grains,and alcohol. Whereas Canadian guidelines really just focus a lot on salt intake, alcohol, and caffeine. Next American guidelines talks about food to increase. Included in this list is fruits, vegetables, fat free dairy, lean proteins, seafood, and foods that have more vitamins within them. The Canadian guidelines emphasis consuming a variety of complex carbs and foods from the earth. Also, incorporating low fat dairy products as part of a daly routine. Although, both will guide the average person to a healthier lifestyle I would refer my clients to the American guidelines because it goes in to more depth of how to live healthier. Question 3 (3 pts): MyPyramid is a popular graphic source for nutrition information. In fact, it is so popular that it has been duplicated as a graphic for exercise information, vegetarian diets, etc. Given its popularity, it would appear that MyPyramid is the best pictorial to teach consumers nutritional information. Would you agree or disagree? Why? After you have stated your own personal argument, consider the other perspective and discuss why someone would take this perspective. Answer 3: I believe MyPyramid is a great way to teach consumers nutritional information, but I disagree thats it is the best way. The people who need these guidelines the most are most likely ones who do not take the time to get on the Internet and use the tools that MyPyramid has to offer. I dont think it properly educates people on the right food choices in each group. Education on nutrient density is a lacking component when using MyPyramid. I also believe that the MyPyramid is lacking in teaching balance of healthy foods. It seems like they stress certain foods more than others and thus creating unhealthy habits for individuals not properly understanding their nutrition needs. Question 4 (3 pts) : Food manufacturing and technology continue to grow in sophistication. While one can certainly debate about the pros and cons of such growth, there is no doubt that consumers are often confused about the different labels given to the different types of processed foods! (a) In a few sentences, describe each of the following: fortified, refined, enriched, whole grain, and textured vegetable protein. (b) What are your thoughts on how these types of foods fit into the diet of the American consumer? Question 4 a) Refined foods are highly processed that have been stripped of their original nutrient content such as white flour and white pasta. Enriched foods add vitamins and minerals to replace the ones lost in the refining process. Fortified foods add vitamins and nutrients in addition to the ones found before the refining process. Question 5 (3 pts): To fully gain command of their dietary intake, consumers should know how to read food labels. Many find reading food labels very confusing. Why do you personally believe that consumers find food labels hard to read? Describe how you, if you were an RD, would educate your client on reading a food label. What do you think would be your priority point of education for your client? Question 6 (5 pts): As noted in your readings, describing a vegetarian diet is somewhat like describing a typical American diet; there are many varieties. Please describe the types of vegetarian diets one might come into contact with and provide a short synopsis on the food plan that would be followed. Question 7 (3 pts): Discuss the rationale why consumers/clients select to pursue a vegetarian dietary plan as well as the health benefits of following a vegetarian diet. Question 8 (3 pts): Discuss nutrients that an RD should be careful to assess for and discuss with a client pursuing a vegetarian program to ensure that their dietary plan allows for sufficient quantities of that nutrient.

Study On The Importance Of Mahatma Gandhi

Study On The Importance Of Mahatma Gandhi Mahatma Gandhi also known as father of Nation- helped throw out white rule and gain independence to India. He followed the path of Ahimsa which was non violence concept and Sathyagrahas which strikes to gain freedom for the people of India. He did all this yet was a lawyer by profession. Gandhi was born into the Hindu Modh family in Porbandar, in 1869. He was the son of Karamchand Gandhi, the diwan (Prime Minister) of Porbandar, and Putlibai. While living with a devout mother and surrounded by the Jain influences of Gujarat, Gandhi learned from an early age the tenets of pacifist to living beings, vegetarianism, fasting for self-purification, and mutual tolerance between members of various creeds and sects. He was born into the vaishya, or business, caste. Yet wanted fight for fair rights amongst his fellow Indians. Gandhi was responsible for many influential attributes during his years. In his younger days he studied to become a lawyer and in South Africa around the early 1880s he become employed by a Muslim firm in Pretoria. Through this firm he became engrossed in several great efforts against the authorities. During this time it peaked his interest for the communitys struggle for civil rights and Indias desire to stand on its own. Around 1915 when he returned to India he instantly joined the Indian National Congress as a large movement. While doing so he began to wear a simple quite simple which consisted of a white loin cloth, white shawl and sandals. This style appeals too many Indians in the rural areas who then gave him the name Mahatma meaning great saint. Gandhi philosophy revolved around three central notions: sawaraj meaning home rule, sarvodaya meaning welfare of all, and satyagraha meaning non-violence. Whereas Satyagraha was the key component for accomplishing political goals while using non- violent tactics. And sarvodaya and sawararja were used to support ideas of individual and overall improvement and renewal. With this renewal Gandhi was adamant in the belief that this necessary for India to revive itself of its history and culture and get rid of the British hovering over them. One major accomplishment held by Gandhi led a 200 mile Salt March so that the people of India could make and gather their own salt. His goal was for the people of India not to buy salt from the British. This march is called the Salt Satyagraha which started with the Dandi March on March 12, 1930, which was a key part of the Indian Independence Movement. This crusade was entirely nonviolent against the British salt tax in India. This protest prompted a larger Civil Movement. This movement was the most momentous organized attempt to confront the British government since Non-cooperation movement of 1920-22, and was directly followed the Purna Swaraj declaration of independence by the Indian National Congress in January of 1930. Gandhi also led the Dandi march near Ahmedabad, to the sea coast near the village of Dandi. This imspiring man continued on his mile march to make salt without paying the tax the British wanted while still expanding the number of Indians joined him along his jour ney. Eventually Gandhi broke the salt laws in Dandi at the end of the march on April 6, 1930, thus sparking large scale acts of civil disobedience against the British Raj salt laws by millions of Indians. Gandhi 1906 the Transval government cultivated a new Act to force registration of the colonys population At a enormous protest in Johannesburg on September 11th that year, Gandhi went on views evolving the devotion of truth. At this time involving his followers for the first time to defy the new law and suffer the consequences for doing so. Through this act thousands of people were imprisoned include Gandhi himself. Also beaten or shot. This was all because they were refusing to register, striking , or setting their registration cards on fire. Although these were all non violent means the government was still very violent towards them. While the government was successful in suppressing the Indians protesters, the public outlook the technique of how the government handled the peaceful protester finally forced the South African general at the time to negotiate a deal with Gandhi. A second attribute by Gandhi was made when he went on a 21 day fast to protest against the war between the Muslims and the Hindus and also to protest against Great Britain for not allowing India to be free. In March 1922, Gandhi was jailed for treason and after his trial he was sentenced to six years in prison. After about two years, Gandhi was released due to his declining health following surgery to treat his appendicitis. After his release, Gandhi found his country involved in serious violent attacks between Hindus and Muslims. As compensation for the violence, Gandhi decided to begin a 21-day fast, known as the Great Fast of 1924. At the time he was still ill from his recent surgery, many thought he would die anytime after day twelve, but he pulled through and held on for this passionate cause. This fast created a temporary peace. Another impact created by him was when he was arrested by the police of the charge of creating a unrest and was told to leave the area. Due to this, thousands of people protested and gathered followers to stand outside the police station and courts insisting his release. Which eventually the courts unenthusiastic allowed. After his release he helped arrange strikes against the landlords, who with the help of the government signed an agreement granting the poor farmers of that area more money and control over farming and also cancel the inflation until the famine ended. It was then Gandhi was looked at by the people as Batu meaning father and Mahatma meaning great soul. And lastly the greatest accomplishment of Gandhi was his life-long fight for the independence of India. Which fulfill his dream for his countrys independence which finally became reality on August 15, 1947. His life goal was to free India of the Britishs tight hold. To even get to that point Gandhi and his devoted follow struggle to rise to the top. Gandhi played a big role in order for India to achieve independence. He encouraged Indians to do the ahimsa and the satyagraha or simply truth-force. In which they purposely shows civil insubordination against the authorities. Indians had also established parties to gain freedom and eventually independence from Britain. Instances of these parties are the Indian National Congress and the Muslim League. Even though thats true, there were many hardships on their way to top. During the great effort to self-government about 200,000 people were killed while fighting for their liberty in which they finally succeeded because they were able to gai n independence at August 15, 1947. Gandhi was the most outstanding political and spiritual leader of India especially during the Indian independence movement. He had many followers, and taught many how to protest peacefully, instead of using violence and war. Although many know who Gandhi is numerous people do not know the greatness he has achieved. I believe he is very influential with everything he did. Gandhi stood up against the British Empire and got civil right for India while protest peacefully even thought the British hurt and killed many innocent Indians. Although imprisoned for his heroic work he never gave up. He was responsible for popularizing the concept of non violence and truth through struggle. The usefulness of these two ideas can be showed how the India used this implement to single handedly brought down the British and attempt to colonize Gandhis nation. I think this is incredible seeing though the British ruled several colonies for centuries yet Gandhi helped India rise and force them to leave them alone in just about thirty years. This proved that the use of non violent protest is very powerful. Most importantly a government can rule peoples bodies yet have no control over their minds. Due to these events I believe G andhi is forever remembered in history to this day .For how he stood up for Indian civil rights, and has made a big difference for people in India today. Even after his death Gandhi is still remembered.

rober lowell Essay -- essays research papers

Te poem by Robert Lowell seems as if he was remembering his mother’s death and what he had gone through during that time. He tells the story in a poem in a sequential order from being in the hospital, being in the car with her dead body and finally in the cemetery burying her.   Ã‚  Ã‚  Ã‚  Ã‚  In the hospital we can see that he remembers that the nurse could only speak in Italian. We also see that, he kind of knew that his mom was going to die because he says that there is only a week left of her existence. By thinking about all this Robert Lowell starts to tear and I guess does cry.   Ã‚  Ã‚  Ã‚  Ã‚  When he gets his mother’s casket in the car he gets very descriptive by saying, â€Å"the whole shoreline of the Golfo di Genova was breaking into fiery flowers. The crazy yellow and azure sea-sleds blasting like jack-hammers across the spumante-bubbling, wake of our liner.† In these lines he’s basically talking about or describing his emotions. Then he goes on talking about his Ford vehicle where the mother is traveling first class in the hold. Then the author talks about the black and gold casket and how it resembles with the great Napoleon’s casket. Since Napoleon was a very noble man in his time he referred his mom’s casket with Napoleon’s. He saw the importance because the mother was very important in Robert’s life just as Napoleon was important to his people.   Ã‚  Ã‚  Ã‚  Ã‚  Its so hard writing down what you see in a poem. Well this is...

Sonnets 1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16, and 17 :: Sonnet essays

Sonnets 1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16, and 17 The first 17 sonnets are addressed to a young man of exceptional beauty who is encouraged to father children. What is striking about this series is that there are exactly 17 sonnets that are all centred on encouraging the young man to marry and father children. Seventeen is an unusual and distinctive number that seems to indicate its own significance. The content of the sonnets shows no evidence of input to them from outside of the author during their development: no questions are answered, there is no change of direction in response to any feedback from the subject, they appear to be a preset series issued together. The deliberate intent of these sonnets and the fact that a sonnet itself conforms to regular numbering schemes also suggests that the series containing precisely 17 is not accidental. The encouragement of a person to marry and father children is an unusual theme, if not unique, in the world of Elizabethan poetry. That the author himself should have been personally motivated to invest such time and effort and have the temerity to do such a thing strikes me as extremely unlikely. In an age of commissioned poetic works, this series of sonnets being commissioned from the author by another party seems to be the most plausible scenario by which such a poetic work could only come about. The series betrays a lack of understanding of why the subject fails to marry and have children of his own accord: Sonnet 3 asks what fair woman would not welcome the opportunity of being the subject's wife: "For where is she so fair whose uneared womb Disdains the tillage of thy husbandry?" and what man would willingly fail to leave children: "Or who is he so fond will be the tomb Of his self-love to stop posterity?" Sonnet 4 asks why the subject does not continue his legacy of beauty: "Unthrifty loveliness, why dost thou spend Upon thyself thy beauty's legacy?" and why he fails to pass on his beauty in the form of children: "Then, beauteous niggard, why dost thou abuse The bounteous largess given thee to give?" and what he will leave behind him when has died:

Romanticism in Keats Poetry Essay -- John Keats Sensual Language Essa

Romanticism in Keats' Poetry Keats uses various poetic techniques and themes to emphasise these ideas of romanticism the "the strange, the sensual and the dream". These themes and techniques are the back bone of the Ode's which allow the reader to feel and use their imagination which was the main reason Keats wrote his poems. Keats uses incredibly sensual language to illustrate how he is feeling and what he is imagining which gives the ode's a sensual feeling of being alive. In Keats' "Ode to Autumn" he is using a large amount of sensual language to try and take us to the place in his mind, his choice of words are hugely important for making Autumn a sensual Ode. In the first stanza he is focusing very much on the sense of taste and sight to paint the picture of summer ready to explode into autumn with words like "load", "fill", "ripeness", "swell" and "plump" these words are all very sense orientated with the desire to show the peak point before it all rots and turns to autumn. He uses the sensory language to generate an atmosphere he wants the reader to feel what he is feeling. The theme of sensual language continues into stanza two as the poem developes and as the season Autumn goes into this state of pure bliss. He uses highly sensual language like "oozing hours by hours" this is almost onomatopaeic as he is dragging us into the sense of stillness, this place he is describing is very relaxed a beautiful place to be in, he uses many vowels to get us into a drugged state of mind liek the season "fume of poppies" the language and the season is intoxicating a place of no worries. This stanza is very sensual it is slow moving and lazy "thee" this is the place Keats wants to be, this sensual language... ... seems a contriversal thing to say as it could also be seen as blasfemic putting a poet "priest" on the same pedastoole as God. His whole dream like state is extremly strange saying he is going to build a garden in his mind for psyche and to let "warm love in!" love is welcome to come in with him, this dream seems to be about the relationship between the soul and love. I do agree with this statement however I do feel there are some far more improtant and more widley used romantic ideals in his poems than the strange and the dream however sensual is a very important feature that runs through all of his Ode's whether it is describing beauty of art in Urn or nature in Autumn he uses sensual language in all of his Ode's and that is the main thing that makes the reader ask questions at the end after you have been taken to into his other reality, his dream.

The Significance of internal control for management

The concern hazards cause by conditions, events, fortunes, actions or inactivities that could impact the entity ‘s ability to accomplish the end and put to death its schemes ( CA, 2009, p146 ) . That straight influence on entity ‘s endurance and profitableness ( Gay & A ; Simnett, 2007, p204 ) . The internal control was a procedure designed to supply sensible confidence as to accomplish: effectivity and efficiency of operations, dependability of fiscal coverage, and conformity with applicable Torahs and ordinances ( Leitch, 2008, p14 ) . The important of internal control are ‘management must trust on legion studies and analyses to efficaciously command operations, afford protection against human failings and cut down the possibility that mistakes, and economic fee of scrutinizing restrictions without trusting on the client ‘s system of internal control ( Leung & A ; Coram & A ; Cooper, 2007, p290 ) . ‘ ‘An internal control construction consists of policies and processs designed to supply direction with sensible confidence that the company achieves its aims and ends. ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p316 ) . ‘ There are some restrictions of inherent that can ne'er be regarded as wholly effectual, irrespective of the attention followed in their design and execution. Those are showed as follow ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p317 ) : Cost-efficient of control are required by direction. The controls may non be directed at unusual minutess. The possible human mistakes which include sloppiness, distraction, error. Circumvention of controls those perchance through collusion with parties outside the entity or with employees of the entity. Person responsible for exerting control could perchance mistreat that duty. Procedures may go unequal due to alterations in conditions. Internal control encourages efficient and effectual usage of its resources. The nucleus construct is right information for internal determination devising. Safeguarding assets and records is another of import portion of effectivity and efficiency ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . Harmonizing to AUS 402 provinces: ‘the hearer should obtain and apprehension of the internal control construction sufficient to be after the audit and develop an effectual audit attack. ‘ Controls related to the dependability of fiscal coverage and controls over category of minutess, both of those should be chiefly concerned by hearers. If internal controls decently design and implement, so that can be effectual in forestalling or observing fraud ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p318 ) . There are some of import constituents of internal control: First, the control environment includes actions, policies and processs that reflect the overall attitudes of top direction, managers and proprietors of an entity about internal control. It is importance to the entity. Through direction ‘s doctrine and operating manner that can supply clear signals to employees about the of import of internal control. The organisational construction of corporation defines the bing lines of duty and authorization. The internal audit map should be established to supervise the effectivity of controls ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p320 ) . Second, the entity ‘s accounting information system is designed to place, assemble, sort, analyse, record and describe the entity ‘s minutess. It is besides used to keep answerability for the related assets ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p307 ) . Third, all corporations, irrespective of size, construction, nature or industry, face assortment of hazards form operation and beginnings, so that must be managed.p324 The most of import component is control processs. Control procedures has five types of specific control activities: ( 1 ) equal separation of responsibilities, ( 2 ) proper mandate of minutess and activities, ( 3 ) adequate paperss and records, ( 4 ) physical control over assets and records, ( 5 ) independent cheques on public presentation ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Adequate separation of responsibilities include: separation of the detention of assets from accounting ; separation of the mandate of minutess from the detention of related assets ; separation of operational duty from record-keeping duty ; separation of IT responsibilities from responsibilities of cardinal users outside IT ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . Proper mandate of minutess and activities include two parts. They are establishes policies for the corporation to follow ( General mandate ) and specific applies to single minutess ( specific mandate ) ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p309 ) . The most of import is equal paperss and records. The paperss must be proved that all assets are decently controlled and all minutess are right recorded. As relevant rules dictate, paperss and records should be ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p311 ) : ‘Pre-numbered consecutively to ease control over losing paperss and as an assistance in turn uping paperss when they are needed at a ulterior day of the month. Prepared at the clip a dealing takes topographic point or every bit shortly as possible thereafter. Sufficiently simple to guarantee they are clearly understood. Designed for multiple utilizations. Constructed in a mode that encourages right readying. ‘ Physical control over assets and record mean to keep equal internal control it is indispensable to protect assets and records ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p328 ) . The internal control besides need supervising activities that ‘deal with on traveling or periodic appraisal of the quality of internal control public presentation by direction to find that controls are runing as intended and that they are modified as appropriate for alterations in conditions ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p313 ) ‘ . An internal control failing means absence of adequate controls which lead to hazard of misstatements ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p338 ) . Identify and measure failings should hold four-step attack: indentify bing controls, indentify the absence of cardinal controls, determine possible stuff misstatements that could ensue, see the possibility of counterbalancing controls. 2.0 Gross saless and aggregation rhythm 2.1 Theory discuss Control over categories of minutess should be designed that relate to scrutinize aims ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2007, p303 ) . Transaction-related audit objectives-general signifier Gross saless transaction-related audit aims Recorded minutess exist ( being ) . Recorded gross revenues are for cargos made to bing clients. Existing minutess are recorded ( completeness ) . Existing gross revenues minutess are recorded. Recorded minutess are stated at the right sums ( truth ) . Recorded sale are for the sum of goods shipped and are right billed and recorded. Minutess are decently classified ( categorization ) . Gross saless minutess are decently classified. Minutess are recorded on the correct day of the months ( clocking ) . Gross saless are recorded on the right day of the months. Recorded minutess are decently included in the maestro files and right summarized ( posting and summarisation ) . Gross saless minutess are decently included in the maestro files and are right summarized. ‘The gross revenues and aggregation rhythm involves the determinations and procedures necessary for the transportation of the ownership of goods or services to clients after they are made available for sale ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p452 ) ‘ Summary of transaction-related audit aims and cardinal internal controls for gross revenues ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p461 ) . Transaction-related audit nonsubjective Key internal control Recorded gross revenues are for cargos really made to bing clients. ( being ) Recording of gross revenues is supported by authorised transportation paperss and approved client orders. Recognition is authorized before shipment takes topographic point. Gross saless bills are prenumbered and decently accounted for. Merely client Numberss bing in the computing machine informations files are accepted when they are entered. Monthly statements are sent to clients ; ailments receive independent follow up. Existing gross revenues minutess are recorded. ( completeness ) Transportation paperss are prenumbered and accounted for. Gross saless bills are prenumbered and accounted for. Transporting paperss are matched with related gross revenues bills and client orders. Recorded gross revenues are for the sum of goods shipped and are right billed and recorded. Determination of monetary values, footings, cargo and price reductions is decently authorized. Invoice readying is internally verified. Approved unit selling monetary values are entered into the computing machine and used for all gross revenues. Batch sums are compared with computing machine sum-up studies. Gross saless minutess are decently classified ( categorization ) . An equal chart of histories is used. Gross saless minutess are internally reviewed and verified. Gross saless are recorded on the correct day of the months ( clocking ) . Procedures require charge and recording of gross revenues on a day-to-day footing as near to clip of happening as possible. Gross saless are internally verified. Gross saless minutess are decently included in the histories receivable maestro file and are right summarized ( posting and summarisation ) . Regular monthly statements are sent to clients. Histories receivable aged listing is reviewed. Histories receivable maestro file or test balance sums are compared with general leger balance. 2.2 Case analysis Based on the current operation of gross revenues and aggregation rhythm, there are some failings in the present system. These failings addition concern hazard. First, there is non effectual and efficient cardinal service of clients ‘ order. ROOFLEX wholly has eight distribution centres. Each distribution trade with clients ‘ order entirely. Sometimes, the distribution lines can non be used effectivity. That means ship the goods by single distribution centres which receive the order. That likely increases the cost of cargo. If one distribution centre is nearer than another distribution, the far off distribution centre receives the order and so ships the goods entirely that increase the cost of concern. Second, the caput office can non instantly cautionary and pull off the operational state of affairs of eight distribution centres and stock list. Transmitted despatch inside informations are input to the invoicing tally on hebdomadal. Each distribution chiefly operates by itself. Being of client and stock list besides merely is checkered hebdomadal. Third, the despatch paperss and notes non unity. In the procedure of distribution of goods, there are merely three paperss. However, information of the three paperss is different. One transcript is used for look intoing measures. The 2nd 1 is used as the client ‘s advice note. The last 1 is used by driver and client ‘s response. There is non complete papers and note in the procedure of goods reassigning. Fourthly, the information of any alteration such as losing, add-on and duplicate, those can non be reported to head office duly. In present system, losing despatch notes are merely study one time. Those are sent to gross revenues section where it is filed. Last, the information of orders besides can non be recorded instantly by caput office. The information of client ‘s order and inside informations of dispatchs are non recorded in informations base instantly in present system. The information is inputted hebdomadally. The sale clerks input the information when they receive. 2.3 Recommendations If despatch notes are added, duplicated or lost when input to the invoicing tally, there are hazards of losing inside informations, confounding stock list, detaining informations entry, and inefficient direction. Harmonizing to present operational state of affairs, the suggestion should be: First, the ROOFLEX LIMITED should hold complete enrollment system. The paperss and notes should be recorded instantly and consistently in order to guarantee security and integrate of inside informations. Each of these procedures must maintain the groundss and recording equipments. For illustration, each despatch paperss should include the client ‘s order figure, the measure and class. Then, based on the different intent, the inside informations can be different. Documents and records for the gross revenues and aggregation rhythm ( Arens & A ; Best & A ; Shailer & A ; Fiedler & A ; Loebbecke, 2002, p453 ) . Classs of minutess Histories Business maps Documents and records Gross saless Gross saless Histories receivable Processing client orders Allowing recognition Transporting goods Charging clients and entering gross revenues Customer order Gross saless order Customer order or gross revenues order Transporting papers Gross saless bill Gross saless diary Drumhead gross revenues study Histories receivable maestro file Histories receivable test balance Monthly statements Cash grosss Cash at bank Histories receivable Processing and entering hard currency grosss Remittance advice Prelisting of hard currency grosss Cash grosss diary Gross saless returns and allowances Gross saless returns and allowances Histories receivable Processing and entering gross revenues returns and allowances Credit note Gross saless returns and allowances diary Write-off of bad histories Histories receivable Provision for dubious debts Writing off bad histories receivable Bad history mandate signifier General diary Bad debt disbursal Bad debt disbursal Provision for dubious debts Supplying for bad and dubious debts General diary Second, ROOFLEX LIMITED should construct a cardinal data-processing library. That means edit all client orders ‘ order figure and kind. It makes client order to easy happen and alter. Third, ROOFLEX LIMITED should set up timely airing of remote informations system. Head office can efficaciously transport out macro-control and resource allotment. Information of client orders can be inputted instantly. That avoids unneeded cost of direction and cargo. Inventory besides can be more precise controlled over. Any losing or losing can be traced to the centre information base. Any adding or doubling besides can be edited straight and instantly through remote information system. However, sometimes those suggestions which are discussed as above will increase the company ‘s operational cost, but it is merely through these recommendations in order to guarantee the company ‘s development and effectual direction. If there is the event of informations loss or mis-management, so the harm of the company is much larger than the current betterment program. 3.0 Payroll rhythm 3.1 Theory discuss Internal controls for paysheet ( Homewood, 2001, p171 ) Control aim Details Specific internal control Care of complete records All minutess should be recorded decently Payroll checks should be prenumbered and wholly accounted for Validity All payroll minutess should be for labour services provided by non-fictitious employees Payroll minutess should be authorized Time cards should be approved, and compared with leave and absentee studies Separation of responsibilities berween payment and work blessing Mandate processs for work public presentation, wage rates and tax write-offs Internal cheque comparing paysheet with expiration studies to forestall payments to fabricated employees Accuracy Payroll minutess should be accurately recorded Payroll minutess should be decently classified Payroll minutess need to be recorded in a timely manner Internal cheque on clip cards, wage rates and tax write-offs Internal rapprochement of paysheet registry to payments and employee records Chart of histories process Precautions Access to employee and paysheet records restricted to sanctioned staff members Duties for paysheet readying, subscribing wage checks and paysheet distribution need segregation Accountability Unclaimed pays necessitate to be controlled Unclaimed checks should be returned to histories, placed in a suspense history and finally voided Independent rapprochement of paysheet bank history Valuation End of twelvemonth liability should be reconciled to payroll registry 3.2 Case analysis Based on present paysheet system, there are some hazards in ROOFLEX LIMITED. First, the occupation cards and absence faux pass are non recoded seasonably. The occupation cards and absence faux pass merely be finished hebdomadally. That increases the hazard of rawness and non-precision of information. Second, the occupation cards and absence faux pass are completed by employees. Employees record the occupation cards and absence faux pass by themselves that increase the hazard of stuffs misstatement. Sometimes, employees can non enter the occupation cards and absence faux pass bona fide. Employees normally do non hold authorization of finishing own the occupation cards and absence faux pass. Third, the procedure of paysheet rhythm perchance be confounding information. When all occupation cards and absence faux pass are batched together, that make the section caputs confuse the information. In other words, the section caputs confuse the inside informations of the occupations and absences of employees. The section caputs can non separate the state of affairs of each employee. Finally, the Final page of an input listing is fuzzed inputting. The qualitative and quantitative of the Final page of an input listing is besides uncertainness. The points are non expressed and specific. Such as, harmonizing to the present Final page of an input listing, some employees entire on the job hours are calculated, and others are non be calculated. The each employee ‘s rate of wage is non defined. There is the job of rejection. Those increase the hazard of stuffs misstatement, and the irrational nature of pay payment. The tax write-offs, gross wage and net wage are non included in the Final pages of an input listing. 3.3 Recommendations Harmonizing to the present paysheet system, the suggestions of ROOFLEX LIMITED show as below: First, the employee subdivision quickly needs to update records. Independent cheques should be made of files that against paysheet records. Second, the procedures of paysheet rhythm need to clear up the mandates. The employees ‘ occupation cards and absence faux pass should be made by independent employee who is non-fictitious employee. The occupation cards and absence faux pass should be made daily. The primary aim is to guarantee that merely bona fide employees are paid for existent work performed ( Leeson & A ; Sisto & A ; Flanders, 2010, p76 ) . Third, the Final page of an input listing must include each rate of wage which relate to occupation cost base. It besides should affect each employee ‘s working hours, tax write-off, gross wage, and net wage. The entire on the job hours and sum of payment should be recorded in the Final page of an input listing. The reject points needed to be recalculated and so recorded in the Final page of an input listing. The most of import is the points of the Final page listing that can be traced to each employee and each section. The figures should be accurate and appropriate. 4.0 General controls of the company ‘s application system development 4.1 Theory discuss The general controls ‘ definition is ‘those manual and computing machine controls that relate to all or many computerized accounting applications to supply a sensible degree of confidence that the overall aims of internal control are achieved and assist guarantee the continued proper operation of information systems ( Gay & A ; Simnett, 2007, p363 ) ‘ There are five types of general controls: organisational control, systems development and care controls, entree controls, informations and procedural controls ( Leung & A ; Coram & A ; Cooper, 2007, p297 ) . ‘Application systems development and care controls relate to the mandate, bing, transition, proving, execution and certification of new and revised systems and applications ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . ‘ 4.2 Case analysis Base on the description of the application system development of the instance, there are several failings in the present processs of ROOFLEX LIMITED. First of wholly, there are non clear and specific governments which relate to the different degree of direction. The procedure repetition some the stairss and permissions. The responsibilities and duties are non distinguished clearly and decidedly. Second, the processs deficiency of the effectual communication channel. The procedure of the signifier passing is excessively cumbrous and complex. The staffs merely write their sentiments in the signifier. Sometimes, that will do the following staff ‘s confusing. Third, certification of new systems and applications are unequal. The coder updated the plan certification. The analyst checked the alteration petition and updated the paperss once more. The certifications are non adequately understood and depict the system. The content of the certifications are is non complete. Fourthly, there is non important trial about the new system. Programmer merely repeated the few stairss for the whole system trial. The trial of new system besides do non compare with the old system to happen the inadequacy. Finally, the whole procedure perchance irrespective the job of transition. 4.3 Recommendations Harmonizing to the present process, the suggestions are showed as follow: First, ROOFLEX LIMITED should place the duties of the different degrees of staffs ( Leeson & A ; Sisto & A ; Flanders, 2010, p146 ) . Position Duties CIS director Maintains control over all CIS activities Systems analyst Responsible for the rating and design of bing and new systems. Programmer Based on the above specifications the coder develops flow charts and plans. Computer operator In really big organisations with a separate computing machine section the computing machine operator runs, operates and executes computing machine hardware and plans in conformity with set operating instructions. Data entry operator Inputs dealing informations into the computing machine Librarian Maintains both detention and control over systems certification. Data control group Supervises the input, processing and end product of all informations. Second, the testing of new system should supply the consequences that are satisfied its original design specifications. In other manus, the testing should guarantee all plans can be operated with other bing plans ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The pilot proving procedures is the utile manner to be used to measure the new system ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . The consequences of pilot testing can be used to measure whether or non the new system is appropriate. Third, the certification should be achieved flow charts and described the whole system such as the of import reformation and most of import portion of plan. Fourthly, the old system ‘s files and paperss should be converted to the new system wholly and accurately ( Leeson & A ; Sisto & A ; Flanders, 2010, p145 ) . Fifthly, the whole procedure of the application development should set up a smooth communication channel. Each measure should be suitably separated. Mention: Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2002 ) . Auditing in Australia: An incorporate attack. ( 5th ed. ) . Naval special warfare: Pearson Education Australia. Arens, A, A & A ; Best, P, J & A ; Shailer, G, E, P & A ; Fiedler, B, A & A ; Loebbecke, J, K. ( 2007 ) . Auditing in Australia: An incorporate attack. ( 7th ed. ) . Naval special warfare: Pearson Education Australia. Homewood, L ( 2001 ) . Auditing Fundamentalss. Vic: Third Imperativeness Leitch, M. ( 2008 ) . Intelligent Internal Control and Risk Management: Planing High-Performance Risk Control Systems. Burlington: Gower Publishing Company Leung, P & A ; Coram, P & A ; Cooper, B. ( 2007 ) . Modern Auditing Assurance Services. ( 3rd ed. ) . QLD: John Wiley & A ; Sons Australia, Ltd. Leeson, D & A ; Sisto, S, D & A ; Flanders, D. ( 2010 ) . Internal Controls and Corporate Governance. ( 3rd erectile dysfunction ) . Naval special warfare: Pearson Australia The Institute of Chartered Accountants in Australia. ( 2009 ) . Australia Audit Manual for Small and Medium Sized Businesses. Sydney: Thomson Reuters ( professional ) Australia Limited. Part B 1.0 Introduction Presents, harmonizing to the influences by concern, it increases the demand of scrutinizing and confidence services. Hearers become to play highly of import functions in concern activities. The ethical regulations and ethical decision-making theoretical accounts are associated with the scrutinizing profession. The credence of the duty of actions is separating grade of the accounting profession in the public involvement. So, members should detect and follow with the ethical demand of this codification. That alternatively of lone satisfies the demands of single client or employer. It becomes hearers † duties. The codification of moralss is formal and systematic regulations, rules, ordinance or jurisprudence. It is developed by community which promotes its well-being. It besides excludes or punishes any understanding behaviours. Therefore, a codification of moralss may function several intents. For illustration ( CALOT? , 2008 ) : 1. Make expressed values that may be implicitly required. 2. Bespeak how member to move towards one another. 3. Supply an nonsubjective footing for countenances against people who break the regulations. In order to avoid the possible auditing menace, the hearers have to analysis the instance from several parts. In this essay, I will analyse the state of affairss and characters that hearer can non scrutinize the companies. I besides will discourse which company can be audited by hearer. 2.0 Client Acceptance portion A batch of facets should be considered before an hearer accepts a new client and set up relationship in public pattern. The most of import is whether the credence will make menaces to compliance with the cardinal rules. For illustration: The client ‘s issues exist some dubious points and jobs. Client ‘s issues could endanger conformity with the cardinal rules, such as some illegal activities related to the client issues ( APES110 s210, 2006 ) . If the identified menaces are non similar as clear insignificant, precautions. They should be applied to extinguish the identified menaces and cut down the hazards to an acceptable degree. In the other words, the important menaces must be clearly evaluated ( APES 110 s210, 2006 ) . However, if the client has menaces and high hazards which can non be eliminated or kept in the acceptable degree, the audit should reject to scrutinize the company. Those menaces and high hazards are showed as follow parts. 2.1 Threats and Precautions Conformity with the cardinal rules may potentially be threatened by a broad scope of fortunes ( APES 110, 2006 ) . Such as: Self-interest Self-review Advocacy Acquaintance Bullying 2.1.1 Self-interest menace The struggle of involvement state of affairs may be by the undermentioned grounds: The first ground is the hearers and professional member of audit squad who is non capable of exerting nonsubjective and impartial judgements in relation to the behavior of scrutinizing. Another ground is a sensible individual who knows all relevant facts and fortunes. The individual would reason that the hearer or a professional member of the audit term is non capable of exerting impartial judgements in relation to the behavior of the auditing ( APES 110, 2006 ) . For illustration: 1. The hearers have close concern relationship with a client. 2. The hearers are jointly keeping a fiscal involvement with a client. 3. The hearers have possible employment with a client. 2.1.2 Self-review menace A self-review menace exists whenever an hearer provides the audit client with rating services that result in the readying of a rating. It is incorporated into the client ‘s fiscal study ( sexto, 2009 ) . The self-review menace could non be reduced to an acceptable degree by the application of any precaution if the rating service involves the rating of affairs stuff of the fiscal statements, and the rating involves a important grade of subjectiveness. So that, such rating services should non be provided ( APES 110, 2006 ) . The important illustrations are showed as followers: A member of the confidence squad who late have been a manager or senior officer in the client. It will straight impact the capable affair of the confidence battle if the individual carry out service for the client. After being involved in their design or execution, hearers report on the operation of fiscal systems 2.1.3 Advocacy menace Advocacy can be seen as a calculated procedure of talking out on issues of concern that in order to exercise some influence on behalf of thoughts or individuals. In scrutinizing, the protagonism may be when the hearer make managerial determinations on behalf of the client, usage persons that involve the audit to set about the work, and the hearer commit the audit client for dealing ( APES 110, 2006 ) . For illustration: A entity is a fiscal statement audit client and the portions are promoted in a listed entity Acting as an advocator on behalf of an confidence client in judicial proceeding or disputes with 3rd parties. 2.1.4 Familiarity menace A acquaintance menace happens because the house or single individual in an battle squad. It may go excessively sympathetic to the client ‘s involvements when there is a close or long-run relationship with a client, its managers, officers or employees ( APES 110, 2006 ) . For illustration: Director or officer of the client holding a stopping point or immediate household relationship with a member of the battle squad. A manager or officer of the client or an employee in a place to exercise direct and important influence over the capable affair of the battle is former spouse of the house. 2.1.5 Intimidation menace When a individual in the battle squad, he or she may be deterred from moving objectively and exerting professional incredulity by menaces. The menaces include existent menaces and perceived menaces which from the managers, officers or employees of an confidence client ( APES 110, 2006 ) . For illustration: Bing threatened with judicial proceeding. In order to cut down fees, hearer is pressured to cut down unsuitably the extent of work performed. There must be appropriate precautions that relate to obtain cognition and understand of the client, such as its directors and proprietors responsible for its direction and concern activities. It besides has to better corporate administration patterns or internal controls by procuring the client ‘s committedness. A member in public pattern should worsen to come in the client relationship if it is non possible to cut down the menaces to an acceptable degree ( APES 110, 2006 ) . 3.0 Engagement credence portion A member in public pattern should hold to supply merely those services. The member is competent to execute in public pattern. Before accepting a specific client battle, a member should see whether credence would make any menaces to compliance with the cardinal rules in public pattern ( APES 110, s210 ) . The member should measure whether such trust is warranted if the member in public pattern intends to trust on the advice of an expert. The member should besides see the factors such as expertness, resources, repute, and applicable professional and ethical criterions. This sort of information may be got from the expert. That come from anterior association or confer withing others ( APES 110 s210, 2006 ) . 4.0 Case concerned changing or replacing When a member consider to tender for an battle which presently held by another professional comptroller, or who is asked to replace another professional comptroller in public pattern, he or she should find whether there exist any appropriate grounds, professional or something else for non accepting the battle ( APES 110 s210, 2006 ) . For illustration ( in public pattern ) : A proposed comptroller accepts the battle which has some menaces of professional competency and due attention. It is, nevertheless, the comptroller does n't recognize it before accepts battle. In order to assist the member to make up one's mind whether it would be appropriate to accept the battle in public pattern, the significance of the menaces should be evaluated by direct communicating with the bing comptroller for happening the facts and fortunes behind the proposed alteration. For illustration: The facts and dissensions are existed with the bing comptroller that may act upon on determination about whether accepting the assignment can non to the full reflect on the evident grounds of altering in assignment. Before the proposed comptroller who is asked to accept nomination as hearer or replace an bing hearer must pay attending that ( APES 110 s210, 2006 ) : Ask for the prospective client ‘s permission to pass on with the bing hearer. If it is refused the proposed, the hearer should worsen the nomination or audit battle. Once reception of permission, the hearer should inquire for the information in composing from the bing hearer. The hearer enables a determination as whether the audit nomination or the battle can be accepted. If the proposed comptroller is unable to pass on with the bing comptroller, and acquire the honest and unambiguous information, the proposed comptroller should seek to obtain information about any possible enquiries of 3rd parties or background probes. If menaces can non be eliminated or reduced to an acceptable degree, a proposed comptroller should worsen the battle unless there is satisfaction as to necessary facts by other agencies ( Public finance, 2004 ) . 5.0 Decision: The concern and regulative environment in which audit and confidence service suppliers work that continue alteration. In order to execute appropriate and relevant function in such a dynamic environment and go on to run into the public involvement, the methods of scrutinizing and confidence demand to be appropriate. That should be ensured by scrutinizing and confidence ‘s standard-setters. With turning accent on the information and communicating concatenation, the completion and communicating phases of confidence service ‘s battle are besides draw our fading. It impacts on the work of audit and confidence professions. It becomes a important country in the international fiscal markets. It can assist the hearer to avoid the possible hazard and menace which go together with the codification of moralss ( Gay & A ; Simnett, 2007 ) . The hearer can non make an audit for anybody. There are three facets of menaces and hazards should be concerned and evaluated. They are menaces and precautions, engagement credence portion, and instance concerned changing or replacement. Hearers should see the whole fortunes to measure the clients. Hearers besides should cut down the hazards to an acceptable degree. If there are important hazards and leery that will straight act upon on hearers ‘ professional public presentation, the hearer can non accept to scrutinize the client. If the hearer deficiency of the profession cognition about the client ‘s industry, the hearer besides should reject make audit for the client.

Monarchial constitution Essay

Under the monarchial constitution of the United Kingdom (UK), the majority of prerogative powers are now exercised by the government in the name of the Crown. There are two principle definitions of Royal Prerogative (RP); that of Sir William Blackstone and that of Professor A. V. Dicey. According to Dicey, RP is defined as the residue of arbitrary or discretionary authority, which at any given time is legally left in the hands of the Crown. RP has several defining characteristics – RP is inherent to the Crown, derived from common law, exercised by the government on behalf of the crown, the powers are residual and RP legitimises government actions without the need for an Act of Parliament (AOP). Before the 17th century, the monarch had all three powers, the legislative, executive and judicial powers. The judiciary started gaining independence since the Case of Prohibitions 1607 and was fully independent after the Act of Settlement 1700, which effectively removed the power of the monarch to remove a judge at will. The independence of the legislature started with the Case of Proclamation 1611 and culminated in the Bill of Rights 1689, which curbed future arbitrary behaviour of the monarch and guaranteed Parliament’s power vis a vis the Crown. With these changes made to the UK constitution and as support grew for a democratic government, RP seemed out of place in the hands of the monarch and was slowly transferred into the hands of the government to be used in the name of the Crown. It is possible for RP to be codified i.e incorporated into an AOP, as can be seen from the Constitutional Reform and Governance Act 2010 (CRGA). The CRGA codified several RPs, such as the RP to ratify treaties. The codification of RP meant that it would be under Parliamentary control and not the Executive. In the UK today, the UK government makes certain decisions based on the RP if they are not covered under any statutes. However, there have been several cases regarding the use of RP brought to the courts, spearheaded by Darnels case as well as the Case of Ship Money. The fact that these cases could be judged by the courts showed that the government (on behalf of the monarch) could exercise the prerogative power granted by the courts. Therefore, the courts have the power to determine whether that prerogative power exists and the extent of the power exercised by the government. Codifying the RP ensures that courts would not have the power to determine its existence, as they are unable to determine the validity of an AOP, as directed by Lord Reid in Pickin v British Railways Board. It would also prevent conflicts with statutes, as well as promote greater certainty and accessibility in the law. However, codifying the RP would make it more rigid, which may affect the reflexes of the government in responding to situations which are time-sensitive. Nevertheless, the current practice of the UK government with regards to such RP would be to consult Parliament first. Thus, it would be desirable to codify the RP. The RP has always been a part of common law in the UK Constitution. In the Case of Proclamation 1611, then King James I declared two royal proclamations without the consent of Parliament. When the case was brought before the court, Lord Coke held that ‘the King hath no prerogative, but that which the law of the land allows him’, meaning that the King could only exercise the prerogative power granted by the courts. Following the judgment, there were several cases which involved the use of the RP which the courts upheld. In Darnels case, the Defendant was imprisoned due to a warrant issued from the King in which there was no reason for the imprisonment. The court held that the arrest was valid as this was the exercise of the monarch’s prerogative power to arrest. The Case of Ship Money also exemplified how the court could decide if use of RP was legitimate. Hampden had refused to pay taxes to the King, upon his RP to raise revenue in an emergency situation. The court subsequently upheld the power of the Crown. Lastly, the judgment in Lord Advocate v University of Aberdeen upheld the RP that things lost, abandoned or ownerless belongs to the Crown. However, the courts have also held several decisions which restricted the RP. In BBC v Johns, BBC claimed there was a prerogative to grant immunity to them so as to avoid paying taxes. This case was famous for the dictum of Lord Diplock who stated that it is â€Å"350 years and a civil war too late for the Queen’s courts to broaden the prerogative†. Some feel that the exercise of prerogative powers was outside judicial review. Lord Devlin (in Chandler v DPP) agreed, but in his obiter statement stated that the courts will not review the proper exercise of discretionary power but they will intervene to correct excess or abuse. Despite this, not all prerogative powers are subjected to judicial review, the reviewability is dependent on its subject matter and not the source of power. In the GCHQ case, Lord Roskill mentioned that â€Å"Prerogative powers such as those relating to the making of treaties, the defence of the realm, the prerogative of mercy†¦ are not, I think, subjected to judicial review because of their nature and subject matter is such as not to be amendable to the judicial process†. Thus, with RPs, courts would have the ability to judge whether they are implemented legitimately or not, dependent on the scope of the prerogative in question, but in the case regarding AOP, courts would not be able to question its validity, as stated by Lord Reid in Pickin (as above). This would be desirable as it would smoothen the relations between the Judiciary and Executive, with fewer conflicts between them. There are also situations whereby RP will be in conflict with statutes. As such, the Crown would not be able to exercise the prerogative power due to the doctrine of Parliamentary Sovereignty. In AG v De Keysers Royal Hotel, the Crown used the Royal Hotel during the First World War and the hotel later claimed for compensation under Defence Act 1842. Although the Crown argued that no compensation should be paid since there was an RP to acquire any land of the subject during wartime, the court held that when the statutory power and prerogative power co-existed, statutory power would override that of prerogative. Similarly, in R v Secretary of State for the Home Department, ex parte Fire Brigades Union, the Criminal Injuries Compensation Scheme set up under Ministerial Prerogative powers was used instead of the Criminal Justice Act 1988, so as to save money by awarding less compensation. The court held that if there is a statutory scheme, it cannot be replaced by the RP. To prevent these scenarios from happening, Parliament has taken steps in recent years to incorporate some RP into statutes. For example, the Treasure Act 1996 states that the prerogative right of treasure trove has been abolished and replaced by this Act. The Human Rights Act 1998 protects citizens against arbitrary use of prerogatives, and the Fixed-Term Parliament Act 2011 has incorporated the RP of dissolution of Parliament. Hence with these recent developments, RP will be in less conflict with AOPs and more consistent with them, enabling them to be more certain and accessible to the public. There are naysayers of codifying the RP that argue that such an act would increase the rigidity of the process to achieve the intended result. Indeed, this is true as can be seen in the prerogative to declare war on other countries. For such a result, the government would need the operational flexibility and speed of deployment that the RP provides. By incorporating it into a statute, not only will the efficiency of the government be reduced, excess publicity that the AOP will bring would undermine the success of the operation. In addition, there will be situations where the government cannot await Parliamentary approval due to time constraints. Be that as it may, in practice, the government in modern times have looked for Parliament’s approval regarding the issue of war. In 2006, then Prime Minister Tony Blair, following his own vote over Iraq in 2003, acknowledged that he could not conceive of a situation in which a government is going to go to war – except in the circumstances where immediate action is required – without a full Parliamentary debate. The Iraq war vote was a significant precedent that Parliament should give its approval regarding such matters. Following which, Prime Minister David Cameron in 2011 held a Parliamentary debate on whether UK should establish a no-fly zone in Libya after the outbreak of military action. Lastly, in September 2013, a Parliamentary debate was called to discuss the possible military intervention in Syria after chemical weapons were allegedly used on civilians. By calling a vote, the government was ensuring continuing adherence to the practice that Parliament should have a say in such issues. Hence, even if codifying the RP does increase rigidity, the process of ensuring Parliament’s approval is already established. Some might feel that codifying the RP would be sacrificing UK history as they would be forgoing part of their culture which makes their unwritten constitution unique in today’s world (inclusive of New Zealand and Israel). Nevertheless, the RP is considered by many to be an outdated power and is such an important one that it should not bypass democratic representation.