Child Labor During The Industrial Revolution - 1934 Words

Maggie Luke Mrs. Nester English 4 15 December 2014 Child Labor in Britain during the Industrial Revolution Child labor was a cruel and unfair way of using children in unnecessary situations. It was debated for a countless number of years whether child labor was a social problem or a political problem. Children were responsible for completing very dangerous, rigorous, and demanding jobs. Most jobs for the children were completed in factories, farms, and coal mines. Subsequently, the working conditions for the children were not healthy, and it led to life threatening situations. Many would get seriously injured or killed. Some worked until exhaustion and fell asleep on the job, and would experience harsh consequences. Generally speaking, child labor drastically changed the way owners ran their businesses during the Industrial Revolution. The ruthless ways of child labor were never changed for the better until different Acts and Laws were put into place. People were concerned with the social and physical wellbeing of working children in Britain during the Industrial Revolution. To begin, people debated whether child labor during the Industrial Revolution was a social problem or a political problem. During the Industrial Revolution, the extent of child labor changed due to Britain becoming more industrialized. In the article â€Å"Child Labor during the British Industrial Revolution,† Wade Thatcher stated that the majority of scholars argued that since there was a plentiful supplyShow MoreRelatedIndustrialization Of Child Labor During The Industrial Revolution1603 Words   |  7 Pagesprimarily negative consequences for society because of child labor, it was essentially a positive thing for society. Industrialization’s positive effects were new laws to improve working conditions, production increased, and merchandise became cheaper. There were numerous negatives that the Industrial Revolution brought with it; nonetheless the positives out-weigh it in today’s society. Because of the child labor during the Industrial Revolution todayâ₠¬â„¢s society currently has laws to improve the workingRead MoreEssay Child Labor During The Industrial Revolution969 Words   |  4 PagesDuring the 18 and beginning of the 19th century in certain regions of the U.S child labor made up more than 40 percent of the population (Wolensky). That’s almost half of the working population. Since the beginning of time children have always been known to help their families with domestic tasks. Most of these kids worked in factories because they were easy to control and paid less than adults. Kids earned less than half of what adults made in the work force. In these factories they usually cleanedRead MoreChild Labor during the Industrial Revolution Essay722 Words   |  3 PagesBackground Research Throughout history, children have always worked, either as apprentices or servants. However, child labor reached a whole new scale during the time period of the Industrial Revolution. Throughout the time frame of late 1800s-early 1900s, children worked long hours in dangerous factory conditions for very little wages. They were considered useful as laborers because their small stature allowed them to be cramped into smaller spaces, and they could be paid less for their servicesRead Moreâ€Å"the Horrifying Effects of Child Labor During the Industrial Revolution Era†2220 Words   |  9 PagesThe world has had many great accomplishments but what people often fail to think about are the consequences of these great accomplishments. When the Industrial Revolution came to Britain, there was a high demand for labor to work in the various mills and mines because of the demand for production. Chimneysweepers also became common during this time. Because of this, families fled from t heir rural farms to industrialized cities in search of work. Children were often the workers of choice becauseRead MoreEffects Of Child Labor During The Industrial Revolution Versus Modern Europe1713 Words   |  7 PagesEffects of Child Labor in the Industrial Revolution versus Modern Europe By: Lariah Thiel â€Æ' Child labor has been a very big problem since the Industrial Revolution. As the world began to industrialize, the demand for labor increased greatly. During the Industrial Revolution child labor became a very important aspect of everyday life because the demand for laborers had grown so much. Families were not only dependent on adults for money, but they were also dependent of their children. Some childrenRead MoreEffects of the Industrial Revolution727 Words   |  3 PagesThe Industrial Revolution, lasting between the 18th and 19th century, profoundly affected the people of Europe, North America, and other regions of the world. The revolution produced new exciting technological innovations. As a result, the socioeconomic climate and cultural aspects of Europe and North America were altered in an unprecedented manner. Industrial opportunities also lured the population away from agrarian lifestyles to more urban populaces. The Industrial Revolution extensively changedRead MoreS econd Industrial Revolution1000 Words   |  4 PagesSecond US Industrial Revolution, 1870 -1910 Darris Adkins Abstract In this brief paper, a description of two developments of industrialization that positively affected the United States and two developments that negatively affected the United States will be discussed. An analysis of whether or not industrialization was generally beneficial or detrimental to the lives of Americans and the history of the United States will be outlined. Second US Industrial Revolution, 1870 -1910 In this briefRead MoreThe Effects of the Industrial Revolution1508 Words   |  7 PagesThe Effects of the Industrial Revolution The Industrial Revolution began in the eighteenth century marking the transformation of economic power and productivity. Not only was there concentration on agriculture, as their main source of an economy, and started to concern themselves with commerce, trade, and exploration of new technologies. Working toward great financial success to make a profit. Even though the machinery was new the main power source was human labor. Production took place in homesRead MoreChild Labour. . The Industrial Revolution (1760 To 1840)1134 Words   |  5 PagesCHILD LABOUR The industrial revolution (1760 to 1840) was an exciting time, and while Britain and America were transforming modern society there was an incredibly high demand for labor. Children as young as 4 years old were working underpaid in factories to keep themselves and their poverty struck families alive. I will be exploring why it was that so many children were working in factories during the industrial revolution, and how they compare to the child labourers of todayRead MoreExploitation of Children during the Industrial Revolution in Great Britain1867 Words   |  7 PagesDuring the late eighteenth and early nineteenth centuries, Great Britain experienced a period of radical change and transformation. This era is referred to as the Industrial Revolution. It brought a surge of technological innovations, an increase in production, more world trade, and a rise in urban population. One of the most controversial and widely debated issues until today among historians is the use of child labor. Despite that this era led to massive economic growth and social development,

Ethical And Ethical Principles Of Business Ethics Essay

1. An introduction that includes your final decision and explanation of that decision. (1 point) First, I will advise my company not to sell the drug, due to the dangerous side effect of it. It may be a little percentage relative to all users, but the side effects have no remedy. Furthermore, death and paralysis are not something to be taken lightly. It is a very serious matter to be taken into consideration. 2. A complete definition and discussion of the meaning of business ethics; (1 point) â€Å"Business ethics is the application of moral and ethical principles in a business context.† – In the business society it is not just about what the law says, there are instances that a situation is in accordance with the rule of law, but somehow there are gray areas that violates the common principles of the society. That is the reason why nowadays, moral and business ethics are being observed widely. 3. A discussion of how you and other business leaders can encourage your companies to act ethically; (1 point) I will set an example by enforcing what is right, and when a wrongful action has been committed, I will uphold the values that will encourage to rectify the misdeed. 4. A discussion of what your answer and advice to the company would be if you applied each of the three main approaches to ethical reasoning (which should include a discussion of each of the three approaches.) Your decision may not be the same as each of the three approaches is applied to the scenario. (3Show MoreRelatedEthical Principles Of Business Ethics1995 Words   |  8 PagesBUSINESS ETHICS Ethics is the branch of philosophy that focuses on morality and the way in which moral principles are applied to everyday life. It involves an active process of applying values, which may range from religious principles to customs and traditions. Business ethics focuses on the good or wrong behavior in the world of business, all companies have a responsibility to apply moral and ethical principles to the marketplace and workplace. Also business people have a responsibility to theRead MoreEthical Concepts And Principles Of Business Ethics1673 Words   |  7 Pagesregulations designed to ensure proper conduct in business. Plus, individual businessmen and women have their own private consciences to guide them. So do we really need to study business ethics? Is it necessary for businesspeople to be familiar with abstract ethical concepts and principles, and to engage in ethical reasoning? Why / why not? (7 points) I believe it is most certainly necessary for business people to be familiar with ethical concepts and principles. The increasing complexity of today s economyRead MoreThe Five Business Ethics Myths Essay879 Words   |  4 PagesCommon Ethics Misconceptions Trevino Brown (2004) in Academy of Management Executives talked about the five business ethics myths. 1. It is easy to be ethical 2. Unethical behavior in business results from bad people 3. A formal code of ethics is the easiest way to manage them 4. Principled leadership revolves around your leaders 5. At one time, people appeared to be more ethical Pundits and business leaders say being ethical is straightforward when being ethical is complexRead MoreHow Ethics Affects Business Relationships Within An Organization Essay1294 Words   |  6 Pages Business ethics, business relationships and leadership make immense contribution towards influencing an organization’s overall existing culture. They all play a key role in an organization s development, success, and achievement through various aspects. There are numerous ways in which business ethics, business relationships, and business leadership affect an organization’s culture. These impacts can have either positive or negative repercussions. Some of the ways through which the business cultureRead MoreBusiness Ethics And The Ethical Issues1461 Words   |  6 PagesBusiness ethics and the ethical issues in marketing Moral principles that guide the way a business behaves are known as business ethics. However this term has a broader definition. As the word ethics can pose many definitions in a broad context and it can be challenging to find a common understanding of the term, hence, most companies denote the concept of the term ethics as responsible business conduct, business practices or integrity. Business ethics offers a tool for conducting business more effectivelyRead MoreEthics and Decision Making1334 Words   |  6 PagesCHAPTER I WHAT IS ETHICS? - Each society form a set of rules that establishes the boundaries of general accepted behavior. These rules are often expressed in statements about how people should behave, and they fit together to form the MORAL CODE by which a society lives. - The term MORALITY refers to a social conventions about right and wrong that are so widely shared that they become the basis for an established consensus. DEFINITION OF ETHICS: ETHICS – is a set of beliefs about right andRead MoreEthical Management Processes in an International Company1039 Words   |  4 Pagesï » ¿Ethical Management Processes in an International Company Introduction There are five things that can be done by the international business and its managers to ensure that ethical issues are calculated into the organizations business decisions. Those five are as follows: (1) hiring and promotion is accomplished within a framework of personal ethics; (2) the organizational culture is constructed with value placed on behavior that is ethical; (3) the organization ensure that leaders not only speakRead MoreEthical Decision Making : Business Ethics And Social Responsibility1295 Words   |  6 Pages Ethical Decision-Making De’Ambre Zanders OMM640: Business Ethics and Social Responsibility (MOH1616A) Instructor: Dr. Maja Zelihic May 1, 2016 Abstract In any type of business, ethical decision-making is usually at the forefront of company operations. It shapes the foundation of a company and gives employees a moral compass as to what is expected of them ethically. Ethical-decision making prevents individuals from profiting from their own personal methods, while representingRead MoreOrganizational Culture And Ethical Values1604 Words   |  7 Pagesmanages itself as well as treats its customers if it is a business. An organizational culture is basically developed within an organization and all the staffs or workers of an organization are usually conversant with the culture of the organization they work for. Ethical values are also part of organizational culture. Ethics are very crucial in an organization since they determine how individuals relate with one another within an organization. Ethical values are the ones which guide individuals in upholdingRead MoreState Farm Ethical Principles And Expectations938 Words   |  4 PagesT AYLOR: STATE FARM ETHICAL PRINCIPLES AND EXPECTATIONS 1 Every business develops a set of ethical principles that they abide by. The business ethical principles intentions: it construct the business certainty in the community , maintain the employees liveried in what the business attempt to have as structural conducts and aid the employees consume principles to make ethical choices that guards the business. In a culture with a diverse assessment structure and augmented

Eng 101 Expository Essay Final Paper Free Essays

Laws for the Improvement in Educational Standards â€Å"No Child Left Behind is an excellent sword that we can use to open doors for the children we represent† (Wright, Attorney at Law). Peter Wright is an attorney who specializes in cases surrounding children with Special Educational needs. When he made this statement, he was referring to a law that President George W. We will write a custom essay sample on Eng 101 Expository Essay Final Paper or any similar topic only for you Order Now Bush’s administration passed in 2001. No Child Left Behind (NCLB) is a law that requires states to assess the basic skills for children in certain grades. This was not the first law to be created by the government. Before NCLB was created, first there was Section 504 of the Rehabilitation Act, and the second was the Individual with Disabilities Educational Improvement Act (IDEIA) also known as Public Law 94-142. Every since the first law was created in the early 1970s schools all over have complained. So schools would not have to abide by these laws states would refuse the funding that was given to them by the government for education. When these laws were created, it was to protect all children with any kind of special needs. Before Section 504 was created schools could legally expel any child they thought may have had a learning disability. Section 504 of the Rehabilitation Act In 1973 Section 504 of the Rehabilitation Act was created to be an anti-discrimination statute meant to stop discrimination against students with special needs from governmental actors and to protect these students’ equal rights. For a student to qualify for protection under Section 504 he or she must be determined to (1) have a physical or mental impairment that can limit one or more major life activities; (2) it must be on record that the child does have an impairment; or (3) the child must be looked at as possessing said impairment. All students who qualify under Section 504 are entitled to a â€Å"free and appropriate public education† also known as FAPE. If a school violated the Section 504 laws the student must show (1) that he or she does have a disability stated in Section 504; (2) that the student does qualify for said benefit that he or she were denied; (3) that the student was denied because of his or her disability, and (4) that the benefit that student was denied is obtaining money from the government to help with the program (Hoffman-Peak, 2009). The US Department of Education (ED) is responsible for enforcing Section 504 for all schools receiving funds. Recipients of these funds include all public schools, colleges, and other education agencies within the state. Individual with Disabilities Educational Improvement Act In 1975 Congress created the Education for All Handicapped Children Act (Public Law 94-142). This Act stated that any school receiving federal funds is required to provide equal access to education for children with any kind of disability. With the input of the child’s parents public schools had to evaluate the student and create an educational plan that would be as close as possible to that of a non-disabled student. The Act also stated that school districts must provide administrative procedures for parents so they may dispute decisions surrounding their child’s education. Once these administrative efforts had become exhausted, the parents would be allowed to seek a judicial review under Section 504. The system of dispute resolution created by PL 94-142 was to help with the financial burden created by litigation. In 1997 President Clinton and Congress amended the law to Individuals with Disabilities Education Act (IDEA). This would be the first time since Public Law 94-142 was created in 1975 that a significant change was made while retaining the basic protections. The goal was to clarify, strengthen, and provide guidance on the law. The second time would be in 2004 when Congress would once again make amendments calling it Individual with Disabilities Educational Improvement Act (IDEIA). For 20 years the research showed that education can be more effective if; (1) it is ensured that the child receives general education to the maximum extent possible; (2) the parent’s role in the child’s education is stronger; (3) coordinating efforts from the school and agencies are made to guarantee that children are benefiting from these efforts. Also that special education is a service for children not a place for them to be sent off to, and (4) all personal who work with children with special needs will receive the proper education to teach these students. Because Public Law 94-142 was created a great deal of progress has been made toward meeting our nation’s goals for creating programs for individuals with special needs. Such accomplishments had included, one that a majority of children with special needs were included in regular classrooms with non-disabled children. No Child Left Behind Act Immediately after taking office in 2001 President George W. Bush proposed the idea for the No Child Left Behind Act. The bill passed through the United Stated House of Representatives on May 23, 2001, and again on June 14, 2001 by the United States Senate. After first proposing the Act close to a year before President Bush signed the Act into law on January 8, 2002. The goal behind this law was to hold schools and states accountable for improving the education of both disabled and non-disabled students. The purpose was to identify than transform schools that have not provided an excellent education to students. These schools would be turned into successful schools. Furthermore, NCLB intentions are to close the learning gap between high and low achievers, minority and non-minority students as well as advantaged and disadvantaged students. To accomplish this goal the reform planned to use a state assessment system designed to ensure all students are meeting the state academic and grade level content. The implementation of these goals, call for a high level standard that can be measured for all students. There is no doubt that this Act has brought a closer look on students who normally have performed on a lower level of education, causing it to be praised, while at the same time this law has been criticized by many because inconsistencies found within the law. Title One of the No Child Left Behind Act states a measure called Adequate Yearly Progress (AYP) in which schools, districts, and states must be held accountable for the education performance of students. However, there are faults with the Adequate Yearly Progress; one of these faults is whether or not AYP can provide an accurate measurement of the goals because states are allowed to make their own standards. Statistics show that there are 50 different educational measurement standards across the country. Because these states can create their own standards, they can manipulate their AYP, thus resulting in schools giving the impression that they are successful in teaching when they may not be. The Reauthorization of the Elementary and Secondary Education Act In 2010 President Obama and Congress assembled a blueprint of reform called The Reauthorization of the Elementary and Secondary Education Act. This blueprint builds and re-envisions a federal role around these five priorities. It states that (1) all students despite their race, income, ethnic or language background, or disability will be college and career ready when they graduate from high school. The government will support all states to implement a better education through an improvement of a professional development. (2) The government will elevate the teaching profession so as to recognize excellence in teaching. All school districts must develop a system that supports teachers. (3) Schools that have the most improvement from their students will be rewarded. This includes students graduating and those on their way to graduating by 2020. To make sure that the responsibility for improving does not fall all on the schools, states and districts will be held accountable for not providing their schools the support they need to succeed. (4) Incentives will be provided to encourage state and districts to work with schools to improve education of students. The government will support college going strategies to help students succeed. (5) A new competitive funding will help with flexibility, reward results, and ensure that these funds provided are used wisely. While districts will not be restricted on how they spend the funding. The government will help create new ideas that support family and the community with their child’s education (The Reauthorization of the Elementary and Secondary Education Act). Conclusion Since 1973 when Section 504 of the Rehabilitation Act was introduced into Congress there has been one clear goal amongst government. This goal is for all students no matter their background or disability are to receive an education. In the past 38 years Congress has reformed and amended all the education laws for improvement in the education system. It would no longer be acceptable for schools to fail in giving students the education they deserve. Throughout the years statics have shown that despite laws created our education system is failing and needs vast improvement in order for the next generation to succeed in the future. As stated by President Barack Obama in a letter, he wrote to be placed in the introduction of The Reauthorization of the Elementary and Secondary Education Act. â€Å"America was once the best educated nation in the world. A generation ago we led all nations in college completion, but today 10 countries have passed us. It is not that their students are smarter than ours. It is that these countries are being smarter about how they educate their students† References Author unknown (September 2010) Adequate Yearly Progress, Education Week Retrieved on May 23, 2011, from http://www. edweek. org/ew/issues/adequate-yearly-progress/ Berlatsky, N. (2011) No Child Left Behind Is a Good Law. Opposing Viewpoints: School Reform. Detroit: Greenhaven Press, from Powersearch. Hoffman-Peak, H. (Summer 2009) A Matrimonial Practitioner’s Guide to Special Education Law. American Journal of Family Law. Retrieved May 19, 2011 from, Powersearch Maleyko, G. Gawlik, M. A. (Spring 2011) No child left behind: what we know and what we need to know. Education. Retrieved on May 19, 2011, from Powersearch Us Department of Education (August 2010) Free Appropriate Public Education for Student With Disabilities. Retrieved May 23, 2011, from http://www2. ed. gov/about/offices/list/ocr/docs/edlite-FAPE504. html US Gover nment, (March 2010). A Blueprint for Reform: The Reauthorization of the Elementary and Secondary Education Act. ED. gov. Retrieved on May 20, 2011, from http://www2. ed. gov/policy/elsec/leg/blueprint/publicationtoc. html How to cite Eng 101 Expository Essay Final Paper, Essays

Consumer Demand System-Free-Samples for Students-Myassignmenthelp

Questions: 1.As a producer, why is it important to Consider the Price Elasticity of Demand of your Product when setting the price you are going to Charge? with graph. 2.Explain the difference between Comparative Advantage an Absolute Advantage. Answers: 1.Price elasticity of demand refers to the rate of change in demand of the products with the change in their prices. In the determination of the pricing strategies for the products, it plays an important role (Hinterhuber Liozu, 2012). Producers have to first identify the rate pattern of elasticity of the product to determine the price. If it is being seen that the rate of change in the demand of the product is much lower than the rate of change in price, then it is termed as inelastic demand (Havranek, Irsova Janda, 2012). In that case, producers can price their products as their wish due to the reason that it will not influence the consumer buying behavior. Figure: 1. In-elastic demand curve In the above figure, it is shown that with the change in the price of the product from 70 to 100, the demand changed only 220 to 200. Thus, rate of change in demand is less than the change in price (Pierce Shoup, 2013). Necessities products tends to have inelastic demand due to the reason that consumers will buy it by necessity provided what the price is (Chongela, Nandala Korabandi, 2014). Thus, producers will have more influence in determining the pricing strategies. Figure: 2. Elastic demand curve In the above graph, it is shown that when the price of the product is changing from p1 to p2, then the quantity demanded changing from q1 to q2. Thus, the rate of change in the demand is more than the change in the price. This is termed as elastic demand. In this case, producers have to consider the market price of the product o determine their pricing strategies. It is due to the reason that, if they increase the price of product then the rate of reduction in demand will be more. On the other hand, if they decrease the price, competitors will also decrease the price. Thus, there will be universal market oriented price. 2.Comparative advantages refer to the advantage of producing goods with having lower opportunity cost than others (Levchenko Zhang, 2016). On the other hand, absolute advantages refer to the advantages of producing more products in having fewer resources than others (Schumacher, 2012). Thus, a country having absolute disadvantage over another means they can produce goods on their own but the productivity will be low than the country having absolute advantage. However, in the case of comparative advantage, country having disadvantage will find more profit in importing the products than producing it by own. This is due to the reason that the opportunity cost of producing the product will be more than cost of importing. Corn wheat Country A 5 15 Country B 6 2 Table: 1. Absolute vs. Comparative advantage Figure: 3. Absolute vs. Comparative advantage In the above figure, it is shown that country A is having absolute disadvantage over country B in terms of production of corn. It is due to the reason that it is producing marginally less amount of corn than country B. However, the difference is less and they can produce it by their own rather than importing it. On the other hand, country A is having comparative advantage over country B in terms of production of wheat. It is due to the reason that, the rate of production of wheat between the two countries is much more. Thus, it will be profitable for the country B to import the wheat from country A, rather than producing by own (Mankiw, 2014). This is due to the reason that, the opportunity cost of producing the wheat by country B will be more than the cost of importing. References Chongela, J., Nandala, V., Korabandi, S. (2014). Consumer demand system of agri-food in Tanzania. Journal of Development and Agricultural Economics, 6(1), 42-48. Havranek, T., Irsova, Z., Janda, K. (2012). Demand for gasoline is more price-inelastic than commonly thought. Energy Economics, 34(1), 201-207. Hinterhuber, A., Liozu, S. (2012). Is it time to rethink your pricing strategy?. MIT Sloan Management Review, 53(4), 69. Levchenko, A. A., Zhang, J. (2016). The evolution of comparative advantage: Measurement and welfare implications. Journal of Monetary Economics, 78, 96-111. Mankiw, N. G. (2014). Principles of macroeconomics. Cengage Learning. Pierce, G., Shoup, D. (2013). Getting the prices right: an evaluation of pricing parking by demand in San Francisco. Journal of the American Planning Association, 79(1), 67-81. Schumacher, R. (2012). Adam Smith's theory of absolute advantage and the use of doxography in the history of economics. Erasmus Journal for Philosophy and Economics, 5(2), 54-80

Grapes Of Wrath Essays (780 words) - Literature, American Literature

Grapes Of Wrath John Steinbeck was born in Salinas, California February 27th 1902. He was the third of four children and the only son of John Ernst Steinbeck II, manager of a flour mill, and Olive Hamilton Steinbeck, a former teacher. Steinbeck said of his youth, ("We were poor people with a hell of a lot of land which made us think we were rich people, even when we couldn't buy food and were patched.") Steinbeck used the area where he grew up as the setting for many of his stories. He attended Stanford University for a few years. He had to work to pay for his education, and sometimes took off one quarter to pay for the next. (He worked as a clerk in several stores, was a hand in a ranch, and even worked at the Spreckels Sugar Company where he gained knowledge of labor problems he would later write about in The Grapes of Wrath.) Other books by Steinbeck include Of Mice and Men, Tortilla Flat, and Cannery Row. He died in New York City on December 20th 1968. Sinrod 2 A constant theme in our story is the suffering of humans. As F.W. Watt says, (The primary impact of The Grapes of Wrath...is not to make us act, but to make us understand and share a human experience of suffering and resistance.) Steinbeck shows us that his characters, as well as all people must endure suffering as human beings. Humans suffer due to many factors. Religious suffering is one factor which is self imposed. (When we first see Casy he is explaining to Tom Joad how he left preaching, not merely because of the lusts that plagued him, but because religious faith as he knew it seemed to set up codes of behavior which denied human nature its proper and full expression) Religious suffering is perhaps epitomized in Jesus Christ, and Joseph Fontenrose believes the tragic character of Casey is believed to be the symbolic representation of Jesus Christ himself. (Jim Casy's initials are JC, and he retired to the wilderness to find spiritual truth and came forth to teach a new doctrine of love and good works...Casy sacrificed himself for others when he surrendered himself as the man who had struck a deputy Sinrod 3 at Hooverville...Tom told his mother, "I'm talking like Casy," after saying that he would be present everywhere, though unseen...) However the character of Jim Casy goes beyond Christ. While pondering sin and virtue, Casy comes to the enlightening conclusion that people cannot be judged "good" or "bad". ("Maybe it's just the way folks is...There ain't no sin and there ain't no virtue. There's just stuff people do. It's all part of the same thing. And some things folks do is nice, and some ain't nice, but that's as far as any man got a right to say.") Viewing the morality of individuals as dynamic, as opposed to static, provides tremendous freedom for characters such as Tom Jode. He is capable of many different actions throughout the story, including intimidation, guile, support, love, and even murder. Steinbeck wants to show that even a murderer still loves his mother. The mother after all, is holding his family together. (In all the families in crisis, the children look to the women for answers to their immediate survival: "What are we gonna do, Ma? Where are we going to go?") At one point in the story, Tom Jode considers leaving home rather than possibly Sinrod 4 endangering his family, however his mother reminds him that without his family, he has nothing. (There is no question that in this model the mother makes the most important contributions to the family stability.) Placing such importance on family values is not without reasons. Family is all the Jodes have to hold onto in the uncaring world in which they live. It is the only way they survive in the system which thrives on the exploitation of the poor. (The real power of Grapes of Wrath is the savage anger at the impersonal process that uproots men from the land and rapes it...) The best way for the Jodes to gain strength was through groups. Each time a fairly stable group or community was achieved, those in power attempted to destroy the group, effectively taking their strength away. Sylvia Jenkins Cook explains the theme of teamwork... (...a more positive characterization of group behavior emerged...where workers could acquire dignity, strength, and power, all inaccessible to the exploited and impotent individual.) Bibliography John Steinbeck, The Grapes of Wrath, Penguin Books

For Sale vs. On Sale

For Sale vs. On Sale For Sale vs. On Sale For Sale vs. On Sale By Maeve Maddox A reader asks, When do you use the expression â€Å"for sell† instead of â€Å"for sale†? Short answer: Never. ESL learners must be puzzled when they see ads like these on the Web: I have a nice Play Station 3 drum set for sell for 35 dollars. We have a wristband for sell for $100 in the Des Moines, Ames, Carroll, Denison region of Iowa. Find out if there are other products like yours already  for sell. Cheap Authentic (unused) Cartridges for Sell Sell is a verb. Sale is a noun. Something that someone wants to sell is â€Å"for sale.† Purebred Border Collie Puppies for Sale Gently Used Clothing for Sale Reliable Used Cars for Sale The expression â€Å"on sale† may also present a little confusion to ESL speakers. Sometimes â€Å"on sale† means that items for sale are being sold at a price lower than normal: Prices slashed: all jump drives on sale at half price This weekend only: premium mowers on sale at 20% off When â€Å"on sale† is preceded by go, no drop in price is implied. â€Å"To go on sale† means â€Å"to become available for purchase†: Ticket packages offer the exclusive ability to select tickets before they go on sale (i.e., before people who don’t have ticket packages are allowed to buy them.) An iPhone with a Sapphire Screen May Go on Sale Soon (i.e., it may soon be possible to buy an iPhone with a sapphire screen) When will Google Glass finally go on sale? (i.e., when will Google Glass be available for purchase by consumers?) â€Å"For Sale† and â€Å"On Sale† have their uses, but â€Å"For Sell† is an unfortunate error. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:12 Types of LanguageThe Six Spellings of "Long E"20 Criminal Terms You Should Know

Sport Diplomacy Essay Example | Topics and Well Written Essays - 3000 words

Sport Diplomacy - Essay Example Sport provides a tool for governments to preserve and reinforce their international cohesion and retain their international prestige, and that is the main reason why the majority of states consider their participation in the Olympic Games mandatory, using the latter as an opportunity to enhance their economic and cultural images and to deliver political messages (Jaffe and Nebenzahl, 2006, p.68). Sport as well reflects trends occurring in ideological politics (Jaffe and Nebenzahl, 2006, p.71). As vividly explained by Jaffe and Nebenzahl (2006), during 1924 Olympic Games US rugby football team experienced significant aggression, which illustrated the German propaganda, impact of international politics on public opinion and the reversing side of sport events as diplomatic tool, a counter-diplomatic in this particular case (Jaffe and Nebenzahl, 2006, p.71). Furthermore, sport constitutes a mirror for international conflicts, relations, dilemmas and solutions, since one has only to take a look on the images and representations from big international competitions like The Football World Cup or the Olympic Games to identify depending on the historical period a certain national pride (the United States during most of the Olympic Games) or national malaise (Iraq Olympic Team in the last two Olympic Games). This particular paper aims to examine different situations on how sport is used as a part of political diplomatic strategy and how communicative tactics are utilized to enhance application of sports as a diplomatic and political tool. The first part of the paper discusses the role and scope of sport diplomacy, and communication and ethical dimensions of sport diplomacy. Simultaneously, the second part examines the origin of sport...From the theoretical perspective, sport diplomacy is defined as the utilization of sport to pursue political objectives (Senn, 1999, p.35). The scope of sport diplomacy ultimately depends on what political objectives should be met, therefore, sport diplomacy can be used as a tool of state internal affairs or a method aimed to enhance or worsen diplomatic relations between countries. Analyzing the application of sport as a diplomatic tool, it is necessary to emphasize that for many nations sports have served as a form of national identity. Successes by individuals have become symbolic of the nation (Ilmarinen, 1984, p.9). It seems that international sporting activities have been especially important when nations were either struggling for independence or consolidation (Lowe et al, 1978, p.51). As an example of the national importance of sport achievements, one can refer to the medals received by the South Korean athletes in the Seoul Olympics (Guttman, 1992, p.43). Their medals were regarded as valuable and signified national prestige in the country, which during that period was trying to i mprove its international and economic status. One might rationalize that sport diplomacy plays an important role in enhancing the social mobility of underdeveloped countries in the international arena. It would seem that the nationalistic character of sport diplomacy has become even more important to developed nations. The historical facts which identify the close relationship between sport diplomacy and political ideology are abundant

Write about Auguste Escoffier Research Paper Example | Topics and Well Written Essays - 250 words

Write about Auguste Escoffier - Research Paper Example He moved to Carlton Hotel in 1899 to make his haunte cuisine familiar to the people. Emperor William II is reported to have said to Escoffier, "I am the emperor of Germany but you are the emperor of chefs"(Aakanksh, 13). He received an award of Legion of Honor in 1920 and was made officer of the order in 1928 (Aakanksh, 13). The beginning of 20th century made Escoffier France’s most skillful and popular chef. (Les, n.d) One of the most remarkable contributions made by Escoffier was to organize discipline in his kitchen by introducing a systematic method to eliminate chaos. This method was known as the brigade de cuisine system in which each section of the kitchen was to be handled by a different chef. Escoffier is popular all over the world. Even today his techniques, recipes, traditions and approaches to kitchen management remain highly influential today. (Les, n.d) Besides being a well known chef, Escoffier was a great writer as well. Le Guide culinaire (1903), Le Livre des menus (1912) and Ma cuisine (1934) are his books that have contributed to his writings. From 1911 to 1914, the monthly magazine Le Carnet d’epicure was published by Escoffier which became reputed in its time. Escoffier died on February 12 1935 in Monte-Carlo, Monacco. (Aakanksh,

Staples Case Write-Up Essay Example | Topics and Well Written Essays - 500 words

Staples Case Write-Up - Essay Example – which was enormous and still growing comprised of $85 million worth of office supplies sold annually which comprised of a range of product assortments such as paper clips, paper, folders, pens, pencils, envelopes, copy machines, furniture, and so on. The product range that could be included was also large and impressive providing further ground for increasing its profitability by segmenting its product line as per the target group. An industry structure could be determined by the number of players in the industry as well as by their size and distribution across various sectors in the industry. The existence of a large number of players naturally affects the profitability and competitive positioning of rival firms and determines the degree of competition as well as inter - firm rivalry. The industry that Staples ventured in / proposed to venture in was a niche area since there were hardly any superstores dealing entirely in office supplies. The industry had several small number of players mostly dominated by wholesalers, distributors, manufacturers and dealers. Overall the industry structure could be defined as small and fragmented. Also these small firms had commendable authority over the industry and commanded a large share of profits. Thus it could also be regarded as a consolidated industry and the market type could be categorized as oligopolistic, wherein a small number of players accounting for a large pa rt of market share although, this type of industry structure was dominant in most of the industry sectors in the U.S. The office supplies superstore industry, although relatively a new concept has the potential of slowly catching up on the trend mostly due to the high profit margins made available due to the business model offered by the large supermarket industry structure. The entry barriers in a highly fragmented industry are relatively low as compared to highly concentrated industries with large number of players. High profit margins and the presence

Innovation in Engineering Technology

Innovation in Engineering Technology Innovation in Engineering Technology India is known in the world for its manpower in the field of scientists and researchers. UNESCO in 2003 emphasized that â€Å"Education in a globalised society should ensure equality of access and request cult al diversity as well as national sovereignty. Globalization and internet has given a new face to our education system. The need of the millennium is to produce trained, responsible and well informed people committed to working for the betterment of the country’s future. It is a proven fact that â€Å"Engineering Education† forms the foundation on which future of the country is dependent upon. The main aim of this journal is to highlight different ideas of innovation in the field of engineering The first idea suggested is changing the education scenario. The main problem in our education scenario is the lack of qualified teachers, infrastructure, research and training-learning process. No doubt steps are being taken to overcome this problem. Now nineteen percent of the budget is allocated for education which used to be 7.7 percent in previous years. Moreover in India only twelve percent students go for higher education after completing their secondary education which is very less than the number in developed countries in which the number is around 70 percent. Another main alarm is the vocational training that needs to be given to a large no of people in our country. For providing excellence in teaching, research activities should be introduced. It is the need of every teacher. It encourages new ideas and innovations and helps in making the educational atmosphere enthusiastic. The education imparted by institutions will not be efficient, unless they adopt research and innovation. Worlds standard Engineering education include research and patenting including IPR related issues. These things enable students to learn skills of innovation and use these new technologies for solving current problems, which is very much essential to live in such a competitive world. Promoting meaningful, engaged learning with the precise use of new technology provides students the chance to interact with the wealth of resources. India is a place with bunch of manpower but lacks in teaching standards and resources due to which the economic growth and literacy rate of India is decreasing at a very rapid rate and the development of the country is almost negligible every year. Education institutions are facing a lot of challenges in providing us with cream students i.e. students who can succeed in this competitive world because of lack of qualified resources and subjects which make the students capable in the present hour. Some of the suggestions for improving the quality of education is firstly we need to change the scenario of education. Qualified teachers should be there in colleges with proper infrastructure and facilities. Moreover in addition to this research activities should be introduced in the studies to make the students capable for worldwide competition. Government should also help the institutions by providing funds for the same and encouraging students to go for higher studies for the future of the mselves and our country. Effective Usage of Libraries through Internet-A View Point Library is the place where one could find all the information needed for any use. All over the world they play a vital role in our life and for our higher education. Internet plays an important role in providing the information for its user in a larger way. One of the newest technology introduced in the libraries for finding out data is the use of computers. Though with this technology information is readily accessible to the users, many a times the information provided is not relevant. Because of this problem many users are not satisfied with data provided on internet. Due to this problem the main objective of the library is not satisfied. In this I am going to discuss some of the problems and solutions for the same. There are a number of users who use the library daily to search about one topic or the other. There are users from different categories and different age groups. These include school and college going students, graduates, scientists, doctors, planners, library staff, and academic staff etcetera. Nowadays people prefer surfing net for the information they require then finding that in books and journals by reading. For this purpose a large number of search engines are available. Whenever users enter any required keyword, search engines show all the queries related to that keyword from their database. Around one lakh links are shown for a single query. But the main dis-advantage of finding information on the internet is that in spite of a large number of links provided to each query, not even a single link is relevant for the user. This may be because for each query the search engines try to find out all the information corresponding to that query. The main advantage of using computers in library was time saving but due to this problem, it has turned into the main disadvantage. Now a lot of time of the user is spent in locating the exact information from the available web pages. The main solution for the above mentioned problem is the classification system. All the information provided on the internet should classify under one area or the other. By using this technique users will be provided with only the relevant data instead of a bulk of waste. Hence surfing internet will provide only relevant data to its users. This technique can also be integrated in search engines. They will generate unique classification number corresponding to the users query and search for that particular information equivalent to that number on the internet. Technology has taken a new face and the necessities of users are changing as per the advancement in the technology. So it is the need of hour to integrate the new technology for the ease of users. Seeking the disadvantage of this new technology we need to rectify it so as this technology proves to be a boon for. Also all the main objectives of libraries are satisfied and users gets information easily and at very fast speed. Challenges in achieving excellence in technical education The main key behind success and development of a society is education. Our country is developing very fast and is also far away from being called developed. India has improved technologically and economically in the field of agriculture, providing nuclear power, space technology, and defense etcetera. Mobile technology is growing tremendously in India. It is the need of the hour that the present generation i.e. the youngsters should be aware of the talents, aptitude so that they can create wonders in their field of interest. Moreover we need to unleash their creative potential by helping them do what they want to do. Due to complete transformation in the technology, there has been an increasing expectation for higher education in order to level up with the present technology. Unqualified and dearth of faculty is responsible for the loss of quality education. The graduates passed out from such institutions have to sit unemployed for large time increasing the unemployment rate of the country. Against this problem the National Knowledge Commission (NKT) has taken steps in order to build excellence in educational system so as to meet the knowledge requirements of 21st century and to increase India’s competitive knowledge and also to improve the management of institutions under Intellectual Property Rights. The center point of quality education and learning is teachers. Nothing can ever replace a good teacher. The core of our engineering education policies should be teacher training and retention. Other thing that effects quality education is capacity and competence building. India has got second position in Global Innovation Efficiency index. India’ s labor force is growing at 2.5% per annum while the employment growth rate is 2.3% only. After teachers it is the role of education institutes in shaping our country’s future. Maintaining international quality of engineering institutions in India is the main aim of ISTE. Under the financial assistance from AICTE innovative programs like faculty development are started by ISTE at express rate. National Mission on Education through Information and Communication Technology (NMEICT) is a mission initiated for providing connectivity, low cost computing device and valuable contents to all the higher education institutes in India. Proper definition of innovation should be taught to the students as the commercialized way of solving problems with advanced technologies. The global leader for research was India with 159 research areas in the five year span of 2006 to 2010. Engineering education in our country should be designed in such a way so that the engineers can fight with the trained manpower in solving technical as well as social problems. India has got a positive growth rate in the beginning of year 2012 that to with a very rapid rate. It is the most favorable place for the Multi National Companies (MNC’s) to invest. The rapid rate of increasing urbanization and industrialization is acting as a catalyst towards the growth of India. It highlights how all the things stated above can be bring to action in order to meet the challenges faced by engineers in our country. References: R. Murugesan (JANUARY-mARCH 2013).The Indian Journal of Technical Education. Challenges in Acheiving Excellence in Technical education. 36(1), 1-5. N. R. Shetty (JANUARY-mARCH 2010).The Indian Journal of Technical Education. Innovation in Engineering education. 33(1), 15-19. N. Rajesh (April-June, 2013).The Indian Journal of Technical Education. Effective Usage of Libraries through Internet-a View Point. 36(2), 60-62.

The Role of Technology in Warfare Essay -- Exploratory Essays Research

â€Å"History does not teach that better technology necessarily leads to victory. Rather victory goes to the commander who uses technology better, or who can deny the enemy his technology.† –Office of the Chief of Naval Operations (qtd. in Schwartau 540) As the future of warfare becomes more sophisticated, what will be the military technology of tomorrow? The North Atlantic Treaty Organization, NATO, believes that there are three possible answers to that question: nuclear warfare, biological/chemical warfare, or cyber warfare. While nuclear and biological warfare is conducted on a battlefield, cyber warfare operates via the Internet and computers. All of these weapons have the same destructive potential, but the circumstances surrounding their uses and aftereffects are very different. With what new technology will a commander in World War III fight? Military commanders of the future will make greater use of state-of-the-art computer technology to fight wars, making the usage of conventional weapons obsolete. Since the beginning of military history, the commander who made the best use of technology always won. No matter if it was the arrows and tomahawks of the Native Americans against the guns and cannons of the European settlers, or the order given by President Harry Truman to drop two nuclear bombs on Japan, the army with the preeminent technology always came out on top. â€Å"A short time ago, an American airplane dropped one bomb on Hiroshima and destroyed its usefulness to the enemy. That bomb has more power than 20,000 tons of TNT (qtd. in Hiroshima).† This quote by Harry Truman describes the power of the first option, nuclear warfare. German and Austrian scientists, working for Adolf Hitler, created plans for a nuclear weap... .... 2000. Works Consulted Clinton, William Jefferson. Address. Address concerning Computer Security. White House, Washington, DC. 7 January 2000. *Cohen, Fred. . 6 Feb. 2000. E-mail to the Author. 6 Feb. 2000. Douglass Jr., Joseph D. â€Å"Chemical and Biological Warfare Unmasked.† 2 Nov. 1995. InfoManage. 18 January 2000 Haeni, Reto. â€Å"Infowar.† January 1997: 16 pp. Icove, David, Karl Seger, and William VonStorch. â€Å"Computer Crime: A Crimefighter’s Handbook.† Sebastopol: O’Reilly & Associates, Inc., 1995. Stocker, Gerfried, and Christine Schà ¶pf. â€Å"Infowar.† Austria: SpringerWeienNewYork, 1998. United States. President of the United States. National Plan for Information Systems Protection. Washington: 2000.

Americans with Disabilities Act 1

Americans with Disabilities Act The Americans with Disabilities Act Overview of the ADA of 1990 including its intended purpose, and what governmental agency oversees ADA claims The Americans with Disability Act (ADA) of 1990 was enacted by the United States Congress, signed into law by George H. W. Bush on July 26, 1990, and amended in 2009 where some changes were introduced to the act. ADA is a civil rights’ law that was intended to check against discrimination that can be encountered by disabled persons in the course of accessing certain services or taking part in day-to-day activities. It safeguards disabled persons against any form of bias or prejudice with respect to their condition. Whatever falls under category of disability is normally made on case-to-case basis. However, current substance abuse and visual impairment that can be remedied by lenses are not considered as disabilities by the ADA of 1990. The law was initially intended to guarantee civil right protection for people who were permanently disabled and their disabilities could not be reversed or weakened. The law was enacted enable disable persons access services enjoyed by persons who are not disabled thereby opening their horizons to all types of careers. The drafters wanted the law to be flexible to guard against eminent weakening by future case laws. To enable disabled persons enjoy equal rights with everyone else, President G. W. Bush signed ADA Amendments Act (ADAAA) into law on September 2008 (Matt, 1). Title I of the ADA 1990 deals with employment. It empowers people with disability with requisite qualifications to seek for employment in covered entities. People with disabilities can be hired, discharged, compensated, and trained just like any other worker without being discriminated. Agencies that are covered by the law include an employment agencies, labor organizations, and labor management committees. As per Title I, discrimination entails restricting job application in a manner contrary to convention, preventing qualified persons people from applying or taking up job opportunities, or making irrational and illegal job requirements to limit persons with disabilities. If entrance medical examinations have to be done, everybody else should be subjected to the process and the medical records must be treated with a lot of confidentiality. This title does not offer protection to individuals currently engaged in illegal use of drugs (Matt, 1). Title II of the Act deals with Public entities. This title prohibits any form of discrimination that can be met on the people with disability by public entities at local and state levels. Access here implies both physical and pragmatic access. It is supposed to check against discriminatory policies instituted by such public entities. It applies to public transportation that public entities offer (Matt, 1). Title III captures public accommodation and commercial facilities. The title criminalizes discrimination based on disability with special focus on full and equal enjoyment of the goods, services, facilities, or accommodations of any public accommodation by the proprietors, leasers, or operators. Public accommodation here means recreational facilities, lodgings, transportation, educational, and places of public displays. Under this title, all new constructions have to comply with Americans with Disabilities Act Accessibility Guidelines anchored in the Code of Federal Regulations. This title also applies to existing facilities. Exemptions to the regulation provided in the title include private clubs and religious organizations. However, historical properties and other public and private buildings must comply with the provisions of this title and failure may lead to legal proceedings. However, if following usual standards threaten to destroy historical significance of the feature of the building, they are under obligation to use other standards (Matt, 2). Title IV of the ADA deals with telecommunications. This title amended the Communications Act of 1934. All telecommunication companies are required to cater for the needs of the disabled especially the deaf and those with speech impairment (Matt, 3). Title V of ADA deals with miscellaneous provisions that are basically technical provisions. It also includes anti-retaliation or coercion provisions. Many government agencies act in concert to ensure that the ADA of 1990 is implemented. The United States Equal Employment Opportunity Commission presides over employment related ADA provisions. The Department of Transportation regulates statutes related transportation. Other agencies include United States Department of Agriculture, Department of labor, Department of Education, United States Department of Interior, United States Department of Housing and Urban Development, United States Department of Health and Human Services, and Federal Communications Commission (Matt, 4). Statutory definition of â€Å"disability† and â€Å"reasonable accommodation† under the ADA of 1990 The ADA Act of 1990 defines disability as an impairment that substantially limits major life activity. ADA defines impairment as a physiological disorder or condition, cosmetic disfigurement, anatomical, neurological, musculoskeletal, respiratory, cardiovascular, reproductive losses. The Act further defines impairment as a mental or psychological disorder. Nevertheless, the explanations of impairment under the ADA regulation do not include physical traits, common personality traits, cultural and economic aspects as these elements come naturally and cannot be altered by man (Matt, 1). The Act excludes certain statutory requirements while trying to define disability like those currently using illegal drugs. Emotional acts such as thought, focus, and making contact with others also make up major life activities in reference to the EEOC. The phrase substantially limits features in the ADA definition of disability. An impairment on qualifies to be a disability if it limits life activities. For an impairment to be referred to as a disability, a person must be meaningfully limited in his or her competency to undertake certain activities relative to the average person drawn from the general public. Some of the very essential aspects to consider in this area are nature and extent of the disability, the time interval that the persons has been disabled, and how the impairment affects the individual’s ability to partake in everyday tasks (Acemoglu and Angrist 920). Reasonable accommodation in the ADA of 1990 protects persons with disabilities by ensuring that other than provision of physical access to buildings and provision of equal access to programs and services, this category of citizens access auxiliary services, aids, and removal of barriers in public utilities provided that this does not create undue administrative or financial burdens. The ADA 1990 defines reasonable ccommodation to entail â€Å"making existing facilities used by employees readily accessible and usable by disabled persons, job restructuring, part time or modified work schedules, re-advertisement to vacant person, acquisition or modification of equipment or devices and appropriate adjustment or modification of examination† (Matt, 5). Discuss the Supreme Court's decisions in Sutton and Toyota Manufacturing In Williams’s case, The Supreme Court visited the question of severity of a condition that qualifies it to be a protected disability. The Supreme Court held that the employee’s medical condition known as carpal tunnel syndrome was not a disability because it was not substantially limiting. It was further stated that for an impairment to be referred to as a disability, it has to prevent or severely restrict a person from undertaking in tasks that are of essential value to a person in everyday life. The court underscored the need for strict interpretation of the phrase ‘’substantially limits. ’ The ruling in Williams’s case brought into fore the inability of ADA to accommodate cases characterized by dismissal of many disability cases (Raddatz, 2). In Sutton v. United Airlines, the plaintiff sued for discriminative acts by a potential employer. In the case, the plaintiffs were two twin myopic sisters who had applied for employment as commercial pilots but their request was rejected because they did not attain the minimum value for uncorrected eyesight. The Supreme Court held that the question of whether somebody is disabled and thus be protected by ADA must be looked at with reference to all mitigating measures. For instance, if a person is severely limited in undertaking day-to-day activities without medical intervention but is only slightly limited to undertaking these tasks after medical interventions, the medical intervention serves to negate the impairment from being referred to as a disability as outlined in the ADA (Raddatz, 1). The ADAAA of 2008 including its intended purpose and significant changes from the ADA of 1990 The ADAAA 2008 is an Act of the Congress that went into operation on January 1, 2009. It amended the ADA of 1990 and other nondiscrimination laws that were drafted for the good of people with disability at state and federal levels. The amendment was introduced with respect to myriad Supreme Court rulings on ADA 1990. THE Supreme Court decisions were viewed by the members of the United States Congress as limiting the rights of people with disabilities (Schall, pp. 192). The ADAAA indeed reversed those decisions. With respect to ADA Title I, ADAAA changed the definition of disability. It clarified and broadened its definition. One notable contribution of this amendment is to take into consideration of both the employer and employee. With ADAAA 2008, courts are expected to interpret ADA and other Federal disability non-discrimination laws and determine whether the covered entity has discriminated. This law preserves the original meaning definition of law as written in the ADA but alters the way that statutory term should be construed (Matt, 5). Legal analysis of Billy and Mandy's requests applying both the ADA and ADAAA Based on the Americans with Disability Act of 1990, Mandy’s request should not be honored because she is not substantially limited in her daily activities without using medical interventions like consulting an optician to initiate corrective measures to remedy far sightedness. However, with the ADAAA, her request should be granted because the Act prohibits consideration of medication and low vision devices in determining whether a condition is a disability. Billy Beer’s request has to be granted because according to the Reasonable Accommodation and from the definition of disability in Title I, Billy’s condition is covered and indeed considered a disability. Moreover, ADAAA prioritizes discrimination initiated by covered entity as opposed to whether the person seeking protection under law has impairment that fits the statutory definition of disability. Works Cited Acemoglu, Daron and Angrist, Joshua D. Consequences of Employment Protection? The Case of the Americans with Disabilities Act. Journal of Political Economy 109(6), 2001, 915–957. Matt, Susan. Reasonable Accommodation: What does the Law Really Require. Journal of the Association of Medical Professionals with hearing Loses, 1(1), 2003, 1-13 Raddatz, Alissa. ADA Amendments overrule Supreme Court Decisions on What Constitutes Disability. 2009. Web. 3 Dec. 2011. Schall, Carol M. The Americans with Disabilities Act—Are We Keeping Our Promise? An Analysis of the Effect of the ADA on the Employment of Persons with Disabilities. Journal of Vocational Rehabilitation 10(9), 1998, 191-203.

Resistant Strains of HIV essays

Resistant Strains of HIV essays You are coughing, sneezing, have a runny nose and your body aches. Most of us have had the flu and know exactly the symptoms I am speaking of. Well, what if you went to your doctor and were treated with antibiotics and such, but just didn't get well. Would you think twice about it? Would you wonder what was wrong with you? Or would you blow it off as a bad flu season? Stephen Marcus, a 25 year old male from Los Angeles, blew it off. He didn't think twice about it. Didn't really know any better. Stephen wasn't suffering from the flu, though. After three months of this "cold," as he called it, Stephen was finally diagnosed with HIV, the virus that causes AIDS. This isn't the worst of Stephen's story, though. After following the highly complex triple-therapy drug regimen, otherwise know as a "cocktail" for six months, Stephen's condition was not improving. He returned to his doctor only to find out that he had been exposed to a virus that was resistant to the now traditional drug cocktail therapy. According to the Journal of the American Medical Association, March 14, 2001, approximately 14% of newly infected people are infected by a strain of the virus that is already resistant to one or more of the antiretroviral drugs. Today I will educate you on the topic of HIV, more specifically, these drug resistant strains. I will begin by telling you what causes resistance to the antiretroviral drugs. I will then illustrate how these strains are effecting treatments of HIV patients, and will finish by informing you of the Center for Disease Controls plan to keep new infections from increasing in America. There are several ways resistant strains of HIV can form. Because the virus reproduces so rapidly mistakes, called mutations, are common. Most of these mutations during replication cause the virus particle to become so weak that it cant reproduce. Those mutated strains do not pose any harm. Other mutations, though, can make ...

Harvard Essay Format

Harvard Essay Format Harvard Style Paper Guidelines Harvard Style Cover Page Harvard essay format is very specific and organized. It requires a very particular title page with the following instructions: The title of the paper is placed halfway down the page and written in capital letters. After the title, three lines down write the name of the author in small letters. Move four lines down and place the name of the class. Move one line down put the name of the professor. The next line entails the name of the school. Then move to the next and write the city and state located and the final line should have the date. The cover page of the Harvard essay format gives you all the information one needs to know about the author in question. There are several key components to note when using the Harvard format. The title in a Harvard essay format is right justified. A partial title expresses the main idea in the essay between it, and the page number is exactly five spaces. The Harvard essay format cover sheet would like roughly like this: The Harvard Essay Template by (Name of the author) Name of the Class (Course) Professor Name of University City and State where university is located Date Here are other essay formatting styles: APA ESSAY FORMAT MLA ESSAY FORMAT Paragraphs in a Harvard Format Essay The Harvard essay format paragraphs are highly structured. The first section of the article is supposed to be captivating and entertaining. The article may begin  with a lively quotation or an interesting fact and information that sheds light on the essay in question. The introduction should smoothly lead to the thesis statement. The thesis statement refers to the main idea of the sentence and a summary of what the article body entails. The first sentence in the body paragraph should tell the reader what the paragraph is discussing. The topic sentence is followed by supporting facts that relate to it. The details in the supporting sentences can be facts, quotations or analysis. The paragraph then concludes with a sentence that summarizes what the paragraph is about and leads into the next section smoothly. Subheadings can also be used to introduce new subtopics and are italicized. Transition between the Paragraphs Writing an article using the Harvard format one should show the transition from one paragraph to the next and these paragraphs should be interconnected. The topic should gradually grow from one point to the next. A paragraph in Harvard format has three parts: The topic sentence Supporting details   Closing sentence form Citations in a Harvard Style Paper One can use in-text citations. With the Harvard style, a quote uses the authors name and first initial, year of publication and page number where the information appears. Citation for each fact is provided, if not it is considered plagiarism which is a serious offense. In-text citations for example from J. K. Rowling book published in 2004 page 45 would look like (Rowling J.K,2004,45).These quotes make the Harvard format essay easy to understand and comprehend as one read. Harvard style uses a standard font such as Times New Roman or Arial at size 12.  Fancy fonts are not allowed because the Harvard format is used in writing outstanding academic and research essays. The essay should be double-spaced  with smooth left margins. In the Harvard format titles of journals, newspapers or books or websites are italicized in in-text citations while that of poems and short stories is written in quotation marks.  This helps readers know what they are referring to read quickly through an essay written in the Harvard format. Conclusion The conclusion of a Harvard format essay is vital and should be written with high accuracy understanding and mastery. The first sentence of the conclusion is used to put emphasis on the thesis statement and remind the reader what the essay has proved showed or theorized. After the first sentence provides brief information of the main points that were discussed throughout the whole piece to encourage remembrance of the most important points that were discussed. It mainly involves a summary of the main points of the article in other words. The essay should then finish with an outstanding powerful message that leaves the reader still thinking minutes or hours after they have finished reading the article. The conclusion is followed by the reference page which consists of the reference list and is placed in its page known as the reference page. The general format of a Harvard essay referencing is referenced as follows: Book Authors Last Name, First Initial Year of publication The title of book (capitalized) City of Publication: Publisher

Read Articles and point out important points Essay

Read Articles and point out important points - Essay Example In addition, values and protocols that exist in the current culture that are viewed as essential for the required change must be reinforced and utilized. It is equally important to promote a participative environment by minimizing resistances to change. Let the members have time to internalize the change and provide coping mechanisms during the transitional stress while dealing accordingly with burden members of the organization. Finally, the momentum of change must be maintained by constantly and publicly recognizing the new behaviors and achievements, especially on the individual level. Change can be based on economic value and organizational capability. The economic value is usually measured by shareholder value while organizational capability rests on the development of corporate culture and is measured by employee’s commitment and learning behavior. The hard approach (economic value) normally involves heavy use of economic incentives, drastic layoffs, downsizing, and restructuring. In contrast, soft approach (organizational capability) involves feedback systems, reflective management and participative environment. The six dimensions of corporate change are goals, leadership, focus, process, reward system, and use of consultants. The challenge for leaders is how economic value and organizational capability theories must be combined and applied in the dimensions of corporate change. In this synergy of theories, change can happen by increasing productivity while enriching your corporate culture with intelligent and practical use of resources and external entities. This can be implemented through flexible and collaborative effort, to some extent, of executives with much knowledge and dedication to direct and immerse to the level of their subordinates. In a knowledge-based economy, in which value creation depends increasingly

Independente Movie Review Essay Example | Topics and Well Written Essays - 500 words

Independente Movie Review - Essay Example Each of these acronyms or words in plastic is synonymous with bad news to the world and the future generations. Nevertheless, a majority of people have failed to understand, or maybe ignored to investigate, the problems posed by continual use of plastic. Addicted to Plastic, a documentary by Ian Connacher, sought to educate people on plastic and its dangers. This point of view documentary is excellent, fascinating, and fear provoking all in one package. Despite the documentary providing a viewer with some moments of humor, the music-video part in the documentary may seem tiresome to some individuals. Nevertheless, the video is a must-see not only to environmental enthusiasts, but also to every member of the society since the use of plastic is multifaceted. The movie took three years of work covering five continents, twelve countries, and two trips to the Pacific Ocean in effect detailing more than one hundred years of using plastic. In this case, the movie provides a history of plastic, provides experts analysis on issues related to toxicity, pollution, recycling of plastic, and biodegradability. In addition, the movie offers solutions to the plastic problem and highlights some of the measures people in some countries are taking in order to deal with the problems related to plastic. One interesting thing from the movie that I liked was Ian Connacher’s use of facts and statistics to explain the problem of plastic, especially on its disposal in the ocean. In this case, Ian associated the toxins used in manufacturing of plastics to the rise of cancer levels and deaths in the world. Thus, viewers are able to realize the dangers that plastic posed to the entire world and take definitive steps aimed at preventing more deaths from cancer due to pollution by plastic. On the other hand, I agree with the documentarys concern on the overall effects of plastic on all ecosystems and each segment of human activities. In this regard, it is evident that plastic

Apple Computer Case Study Example | Topics and Well Written Essays - 3250 words

Apple Computer - Case Study Example The company’s vision and strategy are in providing the world with innovative products. Apple Inc. sees innovation and products with superior ease of use as its major competitive advantages. Therefore, the aim of the given analysis is to discover what internal and external forces were driving the organization to its success, as well as what particular strategies were the key to Apple’s becoming so competitive in a number of industries. Apple’s case is an example of outstandingly implemented diversification and innovation in products and services. To me personally the most interesting thing about this case was to discover how Apple created and used its competitive advantages to compete in multiple niches. In addition, it is interesting to analyze how the company’s management team, its stability and consistency, contributed to the growth and development of Apple Inc. 2) External Analysis Macro Environment Since Apple operates internationally, the number of external forces influencing the company’s operations is quite large. In addition, Apple Inc. has managed to successfully enter and compete in a number of general market segments. Therefore, the company has to monitor and deal with different trends of each of the segments it operates in. furthermore, it can even be said that in many sectors Apple is the company that creates new trends. Apple computer The second quarter of 2008 has shown Apple’s growth rate to be 31.8% since the previous year. At that time Apple became the third largest PC manufacturer in the US, coming after Dell Inc. and Hewlett-Packard – the greatest competitors of Apple Inc. ... tion, it is interesting to analyze how the company’s management team, its stability and consistency, contributed to the growth and development of Apple Inc. 2) External Analysis Macro Environment Since Apple operates internationally, the number of external forces influencing the company’s operations is quite large. In addition, Apple Inc. has managed to successfully enter and compete in a number of general market segments. Therefore, the company has to monitor and deal with different trends of each of the segments it operates in. furthermore, it can even be said that in many sectors Apple is the company that creates new trends. Apple computer The second quarter of 2008 has shown Apple’s growth rate to be 31.8% since the previous year. At that time Apple became the third largest PC manufacturer in the US, coming after Dell Inc. and Hewlett-Packard – the greatest competitors of Apple Inc. Though the competition is quite fierce, Apple refuses to compete on pr ice, relying on reliability, design elegance, ease of use and integrated features of their computers instead. This distinguishes the company in the personal computer market niche. The company, again, showed to stick to its innovation strategy having introduced the newest and thinnest in the world notebook – MacBook Air, thus filled the niche of portable Wi-Fi compatible devices. Personal digital entertainment devices – iPod iPod and iPod Touch have, actually, created a new niche of technologies. These devices enabled users to enjoy the abilities of a portable media player and Wi-Fi Internet device in one. In addition, this pocket PC can download games and other applications, thus contributing to the growth of digital entertainment and game market shares of Apple. Mobile communication devices – iPhone

Milk and Ice Cream Essay Example for Free

Milk and Ice Cream Essay Don’t you think you should get kids to try more fruits and vegetables, especially since the new MyPlate guidelines say that half of their plate should be fruits and vegetables? Child obesity is a huge problem today and one of the best ways to counter this is to make vegetables more attractive to kids. That is why we developed a way to tempt fussy children: vegetable ice cream. Can you use the fact that people will eat just about anything if it is in ice cream form? The Ice Greens come in broccoli, lettuce, and malunggay flavors. This may sound unappetizing, but once you taste it, you might change your mind especially if you’re health conscious. This would even fit in the summer season because of the chills it brings on the summer breeze. OBJECTIVE —This Investigatory project aims to find ways to encourage children to eat bland vegetables by blending it into one of their favorite desserts: the ice cream. It is known that children naturally dislikes vegetables but by imbuing the nutritional value of vegetables into their favorable dessert, the researchers conducted experiments on how effective it is. —This is also to make vegetables appetizing and appealing to the eyes of the children. Basic Ingredients: concentrated soymilk malunggay fresh leaves banana fruit (any table-type) sugar (condensed milk or honey) soybean oil or virgin coconut oil So with the above ingredients, let’s all experiment. Go, go, go! 2 cups milk 2 cups heavy cream 2 eggs, beaten 1 1/4 cup sugar 1/4 teaspoon salt 1 cup puree bananas 1/2 teaspoon vanilla extract 1/8 teaspoon nutmeg In a saucepan, combine the milk, cream, eggs, sugar and salt. Cook and stir over low heat until mixture thickens slightly and coats the back of a spoon. Refrigerate the mixture until cool. Combine the cooled custard with the bananas, vanilla and nutmeg. Pour into freezer container. Freeze according to manufacturer’s instructions.

The Online Shopping In Malaysia Marketing Essay

The Online Shopping In Malaysia Marketing Essay Whether we like it or not, the Internet and World Wide Web are increasingly becoming important in Malaysian life. Online shopping may be a novel trend in Malaysia but it is fast catching up among Internet users due to rising Internet penetration. Besides, online shopping avoids with the crowd and its easier to compare prices of comparable products online, which translates into better savings (Leong and Lee 2009). As for the Internet penetration in Malaysia, 356.8 % growth is seen for the period of 2000-2009. Thereby, for instance, in 2000 it was accounted 3,700,000 subscribes, or just 15% of the population. In 2005 the amount of subscribers doubled and reached 26,500,699, 37.9 %. Currently, over 60% of Malaysians can use Internet connection actively, with almost 17 million subscribers accounted. (eCommerce Journal 2009). According to the Nielsen Company 2007 research, online travel is a favourite e-commerce activity for Malaysians, with 55% of Internet users buying airline tickets or made flight reservations online, while 41% said they had made hotel or tour reservations online and 22% computer hardware. 21% purchased book and 18% tickets to concerts and events. (eCommerce Journal 2009). A significant part of purchasing has moved to the Internet. But Malaysia is still in the infancy stage when it comes to online retail, which makes e-commerce still relatively weak in Malaysia. According to comScore (2009), the online retail (or dubbed as total online spending in the retail industry) in Malaysia is lowest compared to many other countries. The list (in Asia) goes: 1) Japan, 2) South Korea, 3) Australia, 4) Taiwan, 5) Singapore, 6) New Zealand, 7) Hong Kong, 8) China, 9) Vietnam, 10) Philippines, 11) India, 12) Indonesia, and 13) MALAYSIA. Next, the growth of Internet usage in Malaysia has been steadily growing but a far smaller percentage has actually made purchases online. According to comScore (2009), Entertainment is most popular category in Asia Pacific (includes Music, Movie, TV, Multimedia, Entertainment News, and Humor) and Email is still very important to Internet user. Therefore, visiting to retail sites is weak in Malaysia. Besides, Malaysian online retailers face the challenges with Internet users who still like to see and hold products before buying, and who have the same concerns about security issues as well as after-sales service. Is it the impact of factors attributed to large Internet users but not many shop online. Therefore this research study will contribute meaningfully to this area of research. (b) Rational of Study The Internet is no longer a niche technology. It is mass media and an utterly integral part of modern life. A major appeal for setting up online businesses is that its convenient, easy to do and cheaper (no rental fee, to state the obvious). (Leong and Lee 2009). The economic downturn has turned up the pressure on Malaysian companies, it is imperative to find new customers for their products and services for declining sales and financial constraints. Extending their marketing and advertising reach by venturing into e-commerce is a logical move. (Laalitha 2009). E-commerce in retailing has enormous potential. An organization can reach such a large number of consumers via e-commerce; it is possible to develop the business that could be profitable. The continued success for online retailers will depend for the willingness of consumer to make purchase online in the view of online shopping is still relatively weak among Malaysian. Therefore this study is clear identifying consumer attitudes toward online shopping in order to help sales and marketing department to identify the potentiality of online shopping and evaluate the future growth of e-commerce that useful for the local companies in Malaysia to have a good understanding of the dynamic online markets before to venture into online retailing. Although research predict growing internet users in Malaysia and online shopping has many distinct opportunities and advantages, but the question lingers: Why do internet users avoid online shopping? Therefore this research study will contribute meaningfully to this area of research. (c) Objective of the Study Objectives The objective of this study is to examine the online shopping in Malaysia. For this purpose, three specific scopes will be examined, that is: To identify the characteristics of online shopping in Malaysia To identify Malaysian Internet users attitudes towards online shopping To identify why Internet users do not shop online. Hypotheses: Hypotheses developed for this study are: H1: There is no relationship between internet usage and buying via internet. H2: There is no relationship between online shopping and demographic variables. H3: There is no relationship between online shopping and the traditional shopping. H4: There is no significant correlation between future online purchase variables and current issues and areas of concern variables. Research Questions: This research has aimed to explore the following questions: Why do internet users avoid online shopping? (d) Research Methodology A self-administered questionnaire will be used to collect the necessary research questions and objectives pertaining to online shopping in Malaysia. The questions are mostly present in close-ended style with well-structured questions. The survey questionnaire consists of seven distinct sections, each of which contains questions pertaining to different parts of the study. Due to time and cost constraints and also large population of Internet users in Malaysia, therefore it is more appropriate to conduct the research by using a convenience sampling method will be used to collect data mainly from the current Internet users at Klang Valley which is indicated highest penetration of Internet users. Indeed, sampling method has limitations in terms of generalisation if compared to other method of sampling, but it is assumed that the sample represent the whole population of Internet users in Malaysia. The survey will be conducted through the combination method: face to face interviews, email and postage questionnaires. Each of the method has its uses and none is superior in all situations due to email and postage questionnaires save both time and cost and can cover a wide geographical area which supplemented by personal interviews will yield more reliable results than either method alone. Once the primary data collected, several of statistical techniques will be used in the data analysis. Frequency Distribution Analysis will be used to determine a demographic profile of the survey respondents and the current internet users of online shopping. Besides, the frequency distribution analysis will also be used to determine method of payment, level of satisfaction and dissatisfaction, issue and area of concerns, reasons for shop and do not shop online. (Adeline et al. 2006). Chi-square Test in Cross-tab will be used to determine the relationship between online shopping and other conventional methods of shopping such as shopping via physical stores. The Independent Samples t-test will be adopted to compare mean differences between online shoppers and non-online shoppers. Finally Pearson Correlation Coefficient Matrix will be employed to determine the degree of correlation between future online purchases and issue of concern for current Internet users. (Adeline et al. 2006). (e) Expected Contribution from the study This study is clear realizing consumer attitudes toward online shopping in order to help management, the industry and government to predict the online shopping trend and evaluate the future growth of online commerce. Besides, online retail has enormous potential. Thus, this study is important for the small and medium enterprise (SEMs) in Malaysia to have a good understanding of the Internet as a new business strategy for driving business growth as well as to understanding what Malaysian Internet users really desire and why they are not shopping online. (Laalitha 2009). (f) Sample Questionnaire The questionnaire is adapted from Adeline (2006) with some modification to suit the context of this study. The questionnaire consists of eight sections as shown in Appendix. Section 1 is to request the respondents to complete information related to demographic profile. Section 2 is to request the respondents to provide the information related to internet usage whereas Section 3 is about the information of Internet users experience on online shopping. Section 4 is to request the respondent to provide information about the factor influencing their shopping decision. Factors include: product price and quality, more options and wider selections, ease of research, customer review availability, after-sales service, entertaining/fun, convenient, good customer service, promotion, fast delivery time, website providing sufficient product information and explanation, an item no available elsewhere. Section 5 is to request the respondent to provide information about the current purchase pattern in terms of types of goods and services, spending amount, purchasing frequency, payment method and spending time. Section 6 is to request the respondent to rate the satisfaction level and areas of dissatisfaction for their shopping experience with 1 is the lowest and 5 is the highest. Section 7 also request the respondent to rate to the future online purchase pattern (purchasing in the same retailers, types of good and services, spending amount, purchasing frequency and is important for the retailers nowadays have an online shopping facility) with 1 is the lowest and 5 is the highest. Last section is to request the respondent to provide information about the issues and areas of concerns toward online shopping, which include disclosure of personal information, security of credit card transaction, do not physically seen and touch a product, trust on online retailers and adequacy of consumer protection laws and regulations. References Adeline Chua Phaik Harn, Ali.Khatibi and Hishamuddin bin Ismail. 2006. E-Commerce: A Study on Online Shopping in Malaysia. J. Soc. Sci., 13(3): 231-242 (2006). http://www.krepublishers.com. (accessed January 31, 2011) comScore. 2009. State of the Internet with a focus on Asia Pacific. http://www.comscore.com/Press_Events/Presentations_Whitepapers/2009/State_of_the_Internet_with_a_focus_on_Asia_Pacific. (accessed January 17, 2011) eCommerce Journal. 2009. Internet and e-commerce industry in Malaysia. http://www.ecommerce-journal.com/articles/18271_Internet_and_e_commerce_industry_in_malaysia. (accessed January 18, 2011) IDC. 2007. IDC Reports 70% Growth in Malaysia eCommerce Spending in 2006. http://www.idc.com.my/PressFiles/IDC%20Malaysia%20-%20eCommerce.asp. (accessed January 10, 2011) Internet World Stats. 2009. Malaysia Internet Usage Stats and Marketing Report. http://www.Internetworldstats.com/asia/my.htm. (accessed January 10, 2011) Laalitha Hunt. 2009. SMEs Eager to Tap E-commerce. The Star online. December 12. http://biz.thestar.com.my/news/story.asp?file=/2009/12/12/business/5281516sec=business. (accessed January 10, 2011) Leong H. Y. and Lee L. S. 2009. Buying via Internet. The Star online. April 11. http://biz.thestar.com.my/news/story.asp?file=/2009/4/11/business/3620542. (accessed January 10, 2011) Malaysia Crunch. 2009. Malaysias E-Commerce Statistics. http://malaysiacrunch.blogspot.com/2009/09/malaysias-e-commerce-statistics.html. (accessed January 15, 2011) Nielsen. 2008. Over 875 Million Consumers Have Shopped Online The Number of Internet Shoppers Up 40% in Two Years. http://my.nielsen.com/site/20080414.shtml. (accessed January 25, 2011)

Hip hop Essay -- Music, Rap, Hip Hop

Music has been around since the beginning of civilization. Music was used to tell myths, religious stories, and warrior tales. Since the beginning of civilization music has greatly progressed. Music still tells a story, we know just have many genres to satisfy the cultural and social tastes of our modern society. Hip Hop is a genre of music that has significantly grown the last couple of decades. It's increased popularity has brought it to the forefront of globalization. Technological advances has made it easy for Hip Hop to spread out globally. This occurrence of globalization is a key example that as our cultural borders are broken down by technology, our own cultural and social practices become fluid. Although there are many positive and negative comments about the globalization of Hip Hop, it is a reflection of the growing phenomenon occurring all over the world. Hip hop originated in the South Bronx of New York City in the 1970s. The term rap is often used synonymously with hip hop, but hip hop can also be described as an entire subculture (â€Å"Hip Hop†, 2004). The term Hip Hop is said to have come from a joke between Keith Cowboy, rapper with Grandmaster Flash and the Furious Five, and their friends (â€Å"Hip Hop†, 2004). Although Hip Hop was created on American soil, it's influences are global. It can be said that Hip Hop might be a result of ethnic globalization. Hip Hop has roots in African, Caribbean, and Latino culture (â€Å"Hip Hop Globalization and Youth Culture†, 2005). Spoken word, which is still popular today is also an influence in Hip Hop music and culture. Spoken word is a style of poetry spoken in a rhythmic fashion. Hip Hop ranges from rap music, to B-boy dance. It was a platform to empower ethnic you... ...r societies. These artist have more heart felt words to speak and genuine creativity because when you are brought up in such poor societal conditions that is sometimes all you have to hold on to. Hip Hop proves to be the voice of the people that may not be able to speak for themselves in conventional ways. Globalization has allowed many people who would not have the means to speak up, to be able to take center stage. Many believe that globalization will be the end of individuality and creativity. This has been a theory that seems to fail when put up against Hip Hop globalization. Hip Hop Globalization has proven to hybridize communities and music,that in the end forms something that has never been seen before. Globalization may prove that instead of making the world â€Å"flat†, it will create new mountains and craters of creativity that were never imagined.

The Role Of Audit Committees And Corporate Governance Accounting Essay

In order to better corporate administration, accounting organic structures, market regulators and committees has recommended the preparation of audit commissions. In 2001, after the creative activity of Douala stock exchange ( DSX ) , the Cameroon capital market authorization requested all listed companies to set up audit commissions. This survey focuses on the function of audit commissions and corporate administration in Cameroon listed companies.Particularly, how audit commissions operates in a developing economic system like Cameroon and how these patterns can be compared with those in the western economic systems every bit good as other emerging economic systems, the relationship of audit commissions with direction, internal and external hearers.The major accomplishments and challenges confronting audit commissions. This survey revealed that AC in Cameroon are challenged with unequal human resource capacity, the intervention of the authorities and kiping stockholders every bit good the fast changing legal and runing environment. However, there has been a singular betterment on the dependability of fiscal describing therefore vouching investor ‘s assurance. Key words ; Audit commissions, corporate administration, Cameroon, listed companies, direction, internal hearer, external hearer, OHADA ( organisation for harmonisation of concern jurisprudence in Africa ) , CMA ( capital market authorization ) , Decision devising.Table of ContentDeclaration Recognition List of Figures List of Abbreviations List of Tables AbstractionChapter 1 Introduction1.1 Introduction 1.2 Background 1.3 Motivation 1.4 The survey nonsubjective and Questions 1.5 The survey range 1.6 The restrictions .7 The survey constructionChapter 2 Conceptual model2.0 -IntroductionSection A ; Corporate Administration2.1- The Definitions of Corporate Governance 2.2- The Background of Corporate Governance 2.3- Corporate Governance Code 2.4 Corporate Administration mechanism 2.5 Corporate administration Environment 2.6 The Development of the construct of Corporate GovernanceSection B ; Audit Committee2.7 The Operationss of Audit Committees 2.7.1- The Charter 2.7.2 Composition of the commission 2.7.3 -Qualification and Experience 2.7.4- Meetings and Reports 2.8-The Relationship between Audit Committees, the direction, internal hearers and external hearers 2.9 The major Accomplishments and Challenges confronting Audit Committees. 2.10- Conclusion.Chapter 3 Theoretical Frameworks for Corporate administration and Audited accountCommittees3.1 debut 3.2 The Agency theory 3.3 Evidence on struggle of involvement between stockholders and directors 3.3.1 Conflict over Compensation 3.3.2 Conflict on variegation and wealth reduction investing 3.3 the Stewardship theory 3.3.1 Summary of the theoriesChapter 44.1 Corporate Governance issues in developing states. ( Cameroon ) 4.2 The legal and Regulatory model for Corporate administration of listed companies in Cameroon. 4.2.1The Role of Douala stock exchange ( DSX ) 4..2.2- The Board of Directors 4..2.3 The Audit Committee 4.2.4- The Stockholders 4. 2.5.The Role of the Governance 4.3- The Actors of Corporate Governance ; Stockholders and Directors Chapter 5 Research Methodology 5.1 debut 5.2 Questionnaire study 5.3 Administration of Questionnaires study 5.4 Responses of the questionnaire study 5.5 Interview Survey 5.5 Administration of interview studyChapter 66-Findings and Discussion 6.1- Operation of Audit Committees 6.2- Relationship of Audit commissions with direction, internal and external hearers 6.3- Accomplishments and ChallengesChapter 7, Conclusion, Refrences and AppendixChapter 1 Introduction1.1-IntroductionIn the past two decennaries, there has been turning attendings on corporate administration notably after the corporate prostration of high net income companies in the universe like the Enron and WorldCom. Corporate administration is now a first order issue largely in economic systems where companies are run by commanding stockholders ( Albuquerue and Wang, 2008 ) and a big figure of companies are seeking to follow better corporate administration patterns ( Garay and Gonzalez, 2008 ) .Traditionally, corporate administration is regarded as a mean by which companies safeguard the public assistance of its moneymans such as its investors, creditors and loaners. Today, with the current recession and planetary fiscal hurt, issue of corporate administration patterns in companies and the functions of different commissions are been studied. Audit commission is going the most widely used mechanism to guarantee good corporate administration in companies ( Chen et al, 2008 ) .The audit commission is an operating commission of the company ‘s board of managers that have some inadvertence duties such as the fiscal coverage, fiscal revelation, external hearers, internal auditing every bit good as control. A good figure corporate administration surveies has being carried out in developed states of Europe, United provinces of America and Japan ( Joshi and wakil,2004 ) .Very few surveies has being carried out and completed in less developed countries.Tsamenyi, Enninful-Adu and Onumah ( 2007 ) observes that corporate administration surveies in less develop states are limited and are available merely on single state footing. This survey tries to bridge the spread in anterior survey by adding more in our apprehension of the operations of audit commission and the major accomplishments of audit commissions in Cameroon. Furthermore, old research in developing states did non addressed the issue on how audit commissions relate with the direction, internal hearers and external hearers.In this survey, we seek to make full in this spread by look intoing on how audit commissions in Cameroon listed companies relate with the direction, internal hearers and external hearers1.2 BackgroundJensen and Meckling ( 1976 ) defined bureau relationship as a contract under which one or more individuals ( principals ) engages another ( agent ) to exert a service on their behalf. Directors or agents are being delegated the daily determination devising by stockholders. Directors are hence charged with the duties of utilizing and commanding the house ‘s economic resources.However the directors may non move ever to the stockho lders best involvement due to inauspicious choice and moral jeopardy ( Anthony and Govindarajan,2007 ; 531 ) . Therefore, stockholders has to supervise directors activities in order to guarantee that they live up to the commissariats of their contracts ( Goddard and Masters,2000 ) To avoid direction failures, Moldddoveanu and Martin ( 2001 ) argued that stockholders must ordain confirmation, monitoring every bit good as countenance ( wages and penalty ) mechanisms. Moldoveanu and Martin ( 2001 ) defined confirmation mechanisms as the tools used in formalizing the determinations of the agent, in giving concluding veto for an enterprise, directive or the action program of the agent. Monitoring mechanisms ( both ongoing and separate monitoring ) are use to detect, record and to mensurate the end product of the agent ‘s attempts. Furthermore, approving mechanism give selective wagess / or penalties to agents for/ or for non alining their attempts with stockholders aims or stockholders involvement. A good figure of corporate administration surveies has being carried out in developed states of Europe, United provinces of America and Japan ( Joshi and wakil,2004 ) .Very few surveies has being carried out and completed in less developed states.Tsamenyi, Enninful-Adu and Onumah ( 2007 ) observes that corporate administration surveies in less develop states are limited and are available merely on single state footing.1.3 MotivationProper corporate administration is a really imperative mechanism to reconstruct investor ‘s assurance, to enlarge the private sector, and to excite economic growing. It have been predicted that â€Å" good administration of companies will shortly go as important to the universe economic system as proper administration of single states. † Some people may see this as excessively early to hold, but this anticipation was suggested with grounds, if non evidently true today, so, is really likely to be true in the hereafter. The planetary recognition of the impact of events sing corporate societal irresponsibleness ‘s such as the fiscal crises in Asia, the corporate dirts in the universe high net income companies like Enron and WorldCom and the fiscal crisis in most African states in the last decennary.All these cases negatively affected the public assistance and the lives of many such as the employees, the pensionaries, house ‘s creditors and loaners. These raised the pressing demand for effectual and efficient ordinance of corporations and besides led to fear in market places, and a lessening in stock monetary values. In most underdeveloped states, like in Africa, the acknowledgment of lost chances to mobilise fiscal resources in domestic and international capital markets via good corporate administration took the involvement of most African Heads of State. This so inspired the African Heads of State to include good corporate administration as one of the four chief thematic countries subjected to reexamine under t he African Peer Review Mechanism ( the APRM ) .The four selected countries include, political administration and democracy, economic administration and direction, socio-economic development, and good corporate administration. The demand to closely supervise the operations of corporations can be justified by the undermentioned two grounds ; -The increasing involvement of the investors in developing states to put in listed companies. -The Potential additions or losingss that hinge on good direction of corporations can be financially profitable or economically annihilating1.4 Research aim and QuestionsThe research aim is to add more in the apprehension of the operations of audit commissions in footings of their composing, rank, independency, meeting and coverage, charter guideline every bit good as the accomplishments and challenges. The research besides aims at analyzing the relationship between audit commissions with the direction, internal hearer and external hearers. Finally we will compare our findings with those in western and other emerging states. To accomplish these purposes, the research worker seek to beg the sentiments of four bunchs of respondents in the three listed companies in DSX ( SEMC, SOCAPALM, and SAFACAM ) . ( I ) the presidents of audit commissions, ( two ) the company secretaries, ( three ) the finance caputs ; and ( four ) the external hearers of all the companies listed in the Douala Stoc k Exchange ( DSX ) . The undermentioned research inquiries will be address ; a ) How the audit commission operates in less states like Cameroon and how these patterns are compared with those in developed states B ) How audit commissions relate with direction, internal hearers and external hearers degree Celsius ) What are the chief accomplishments and challenges confronting audit commissions1.5 The survey rangeThe range of this survey is to analyze the function of audit commissions and corporate administration in developing states peculiarly in companies listed in the Douala stock exchange ( DSX ) Cameroon.The analyses will focus on on the operations of audit commissions in listed companies in DSX by looking at their manner of choice, composing, frequence of the commission meeting, coverage, making and experience, the accomplishments and challenges confronting audit commission. The old research in developing states did non addressed the point on how audit commission relate with the direction, internal hearer and external auditor.In this survey, the research worker seek to make full in this spread by look intoing how audit commissions in listed companies in Cameroon relate with the direction, internal and external hearers1.6 Restrictions.It is imperative for the research worker and the users of this research to be qui vive of the pertinent restrictions as they try to progress and understand the consequences of this survey ( Anderson and Poole, 2001 ) . We should acknowledge that the method of questionnaire study is entitled to built-in restrictions. Harmonizing to Matthews ( 2002 ) all studies are entitled to some built-in failings as some respondents give responses which they believe are expected of them, or which portray themselves and the organisation in the best visible radiation. This can be the instance of the responses of the participants in this surv ey which included AC presidents, company secretaries and finance caputs. They may hold overstated their appraisal of the AC patterns as this was seen to be more of import than the other group of the participants ( external hearers ) . Besides, it can be probably that the questionnaires were non clear, this causes respondents to construe some inquiries otherwise or on their ain manner. This survey was besides limited by the fact that the interview study sample size was excessively little ( merely 5respondents opted ) as carry oning more interviews would hold guaranteed a broader apprehension of the research issue, nevertheless the interview study was merely to complement the questionnaire study to acquire a deeper penetration of the findings1.7 The survey constructionThis paper will be made up of seven chapters, chapter one introduces the subject of corporate administration and audit commissions, it besides give the first apprehension of the thesis background, motive, research aims, research inquiries and the restrictions. chapter two which is conceptual model is in two subdivisions. Section one will be based on corporate administration definitions, its background, corporate administration codifications, mechanism, corporate administration environment and in conclusion the development of the construct of corporate administration. Section two of this chapter will establish foremost on the operations of audit commissions ( maps ) , subsequently focuses on the charter, composing which has to make with the inquiry of independency ( Joshi and Wakil,2004 ) , the factor of fiscal accomplishments as a requirement for audit commissions member is besides examined every bit good as audit commission meetings and studies.Blue Ribbon commission ( 1999 ) ) gave recommendation that audit commissions members must be financially literate. Second, this subdivision will speak about the relationship of the audit commissions with direction, internal hearers and external hearers. Last, this subdivision will speak about some of the major accomplishments and challenges confronting audit commissions. Chapter three will seek to analyse some theoretical models like the bureau theory and stewards theory. And so look at the some of the bureau jobs between directors and stockholders. This chapter will in conclusion give a belief sum-up of the two theories ( bureau and stewardship theory ) In chapter four, the research worker will speak about corporate administration issues in developing states ( Cameroon ) , the legal and regulative model of corporate administration in listed companies in the Douala stock Exchange ( Cameroon ) concentrating on the function of the Douala stock exchange, the authorities of Cameroon, the board of managers, stockholders and audit commission, This chapter will look in conclusion at the histrions of corporate administration which involves the stockholders and directors. Chapter five which is research methodological analysis, the research worker will establish his research method on questionnaire and interview study turn toing the survey objectives.This questionnaires will be based on the operations of audit commissions, composing, independency, fiscal literacy, relationship, self-evaluation every bit good as the major accomplishments and challenges.they will largely be â€Å" true or false † type inquiries while others will ask the respondents to rate the commissions achievement with a mark of 4 ( to a greater extend ) to a mark of 1 ( non at all ) Chapter six will concentrate on the findings and treatments sing the research consequences. The findings and treatments will focus on on the operations of audit commissions, the relationship with direction, internal and external hearers every bit good as the accomplishments and challenges. Figure 1.thesis lineation.Chapter 2 Conceptual Frameworks2.0-IntroductionScandals, Frauds, every bit good as corporate failures has increase the demand for reforms and better ordinances more particularly in the Fieldss of corporate administration. In the early 1990s, in united land, a good figure of issues like the prostration of Maxwell concern imperium, leaded to the stimulation of treatments and statements refering the constructions for commanding executive power ( power2002 ) .In December 1992, a codification of best patterns was published ( the Cadbury codification ) .this codification gave recommendations to companies to organize audit commissions consisting of independent non-executive managers ( power2002 ) In United provinces of America, the addition figure of net incomes restatements in public traded companies, together with the fiscal statement fraud allegations every bit good as deficiency of responsible corporate administration in extremely profitable companies like Enron, Global crossing, World com In USA, Leisurenet in south Africa have sharpened the increasing attending in corporate administration every bit good as audit commissions in peculiar. The diminution of these companies raised much concerns sing the deficiency of argus-eyed inadvertence by boards of managers and audit commissions in fiscal coverage procedure scrutinizing maps ( Rezace et al,2003 ) .George W Bush, USA president in the province of the brotherhood reference, mentioned the gravitation of this job by saying that â€Å" Through stricter accounting standard and tougher revelation demands. Corporate America must be made accountable to employees and stockholders and held to the highest criterion of behavior ( B ush,29th January 2002 ) † .In USA a good figure of committees, ordinances and audit commissions has been formed to turn to corporate administration issues in USA. some of these include Tread manner committee ( 1987 ) , the Blue Ribbon commission ( 1999 ) .Further more, the 2002 sarbanes-oxely act was signed in to jurisprudence and one of its chief proviso were that all listed companies set up audit commissions ( Joshi and wakil,2004 ) Rezace, Olibe and Minmier ( 2003 ) stated that good corporate administration promote relationships of answerability between primary corporate participants and this will travel a long manner to heighten corporate public presentation as direction holds answerability to the board and the board is held accountable to the stockholders. One of the board chief map is to guarantee quality accounting policies, internal controls every bit good as independency. This will cut down fraud and fiscal hazard are anticipated every bit good as advancing accurate, high quality and timely revelation of fiscal and other information to the stockholders. CMA ( 2002 ) defined corporate administration as the procedure and the construction used to direct and pull off concern personal businesss of the company towards heightening prosperity and corporate answerability with ultimate aim of recognizing stockholders long-run value while taking in to account the involvement of other stakeholders. In Cameroon, corporate administration issues has been taken really serious.the Cameroon capital market authorization ( DSX ) in concurrence with commonwealth association for corporate administration has produce a sample codification for best patterns in corporate administration in June 2001.One of the cardinal recommendations in the Douala stock exchange ( DSX ) ( 2001 ) is that all listed companies establishes audit commissions consisting of independent non-executive managers which has to maintain under reappraisal the range and consequences of audit, their effectivity, independency and hearers objectivenesss. The codification further stated that separate audit commissions enables the board in deputing to the sub-committee the duty for thorough and item reappraisal of the audit affairs, besides to enables non-executive managers in lending independent judgement and have a positive function to play in an country in which they are peculiarly fitted and offer the hearers a direct nexus with non-executive managers ( CMA,2002 ) In south Africa, mangema and chamisa ( 2008 ) found out that the likeliness of a house to be suspended from the stock exchange is higher in houses without audit commission. This therefore suggest the importance and the necessity of audit commissions in Africa. This chapter will be divided in to two subdivisions. Section A will concentrate on conceptual model for corporate administration while subdivision B will concentrate on conceptual model for audit commissions.Section A. Corporate Administration2.1 The Definitions of Corporate GovernanceStates are different from one another in footings of engineering, civilization, political system, economic and historical development ( Roman,2001 ) .There differences make the definition of corporate administration to change from state to state therefore doing it really hard to came out with a universally acceptable definition of corporate administration. Shleifer and Vishny ( 1997 ) defined corporate administration while looking at the ways in which the providers of fundss to the steadfast assures themselves of good return for their investing. However this definition merely laid more accent on the providers of fundss, it fails to acknowledge the relationship that exist between the house ‘s directors and stakeholders since every house has many stakeholders with different involvements that must be taken attention of by the house. It is in this respect that corporate administration is besides looked upon as a corporate group of people united as one individual who has the power or authorization to command an organisation ( Ruin,2001 ) Australian criterion ( 2003 ) defined corporate administration as a pattern in which companies are controlled, directed and held to account. Harmonizing to Australian criterion ( 2003 ) corporate administration therefore comprises of power, answerability, leading, stewardship way every bit good as control. This definition takes in to consideration the demand of cheques and balances in organisation direction procedure, therefore it can be regarded as more comprehensive ( Gregory,2000 ) .The Australian criterion definition is besides similar to other definitions like that given by audit committee ( 2009 ) which emphasis the importance of answerability and control in organisational administration. The presence of many different definitions for corporate administration shows that every writer formulates a definition that suit his or her subject. ( Deunb and neubeuer,1992 ) .For case, harmonizing to Turnbull ( 1997 ) corporate administration influences all houses activities that produces good and or services, harmonizing to Colley et Al ( 2004 ) corporate administration is the act of regulating whereas Cadbury ( 2000 ) specify corporate administration harmonizing to the system by which the house is directed and controlled. However Wallace and Zinkin ( 2005 ) pointed out clearly that the term good corporate administration is really easy to give voice but hard to understand and appreciate.2.2 – The Background of Corporate GovernanceThe construct of corporate administration is been used both in economic sciences and in jurisprudence, and it is understood to intend enforcement of contract, protection of belongings right every bit good as corporate action ( McNutt,2010 ) , onc e and for all, corporate administration is associated with people runing within the organisation, nevertheless the organisation has to be decently governed in order to accomplish their set aims. This construct of corporate administration became more normally used and spoken in 1980s ( parker,1996 ) nevertheless it originated in 19th century when incorporation was advocated for as a agency of restricting liability ( fletcher,1996.vinten,2001 ) .The creative activity of registered companies is being perceived as the existent starting point for the treatment on corporate administration ( Adams,2002 ) .This enrollment of companies was supported by the joint stock companies act of 1844 ( Uk ) .The silver demand of modern corporation lead to the separation of control map from ownership ( Berles and means,1967 ) .With this separation, house ‘s proprietors no longer exert control over the house ‘s action because it was seen as a function of professional directors or agent ( kiel and Nicholson,2003 ) .This so propose the demand of corporate administration to protect house ‘s proprietors from the actions of directors.In respond to this demand, the limited liability a ct 1855 ( UK ) was created to protect stockholders from debts above their parts Francis ( 2000 ) argued that the demand for corporate administration patterns became more pronounce in 1980s.This was because during this period, several parts of the universe were sing stock market clangs every bit good as corporate failures in some cooperation due to hapless administration. Harmonizing to united nation,1999 ) corporate prostration was the cardinal driver for alteration to corporate administration codifications. In 1980, as more and more corporate entities continue to fall in in assorted parts of the universe, there were alteration of attitude with greater public presentation outlooks on the house ‘s direction board.It was besides realized here that the house has to be run by the director whereas the board ensures that the house is being run efficaciously ( Adams,2002 ) . The acceptance of the thought of corporate administration can besides be supported on a positive note. There was a turning recognitions that improve corporate administration is indispensable for growing and the development of the state ‘s economic system ( Carkr,2004, Department of Treasury,1997 ) .A survey that was carried out in United States of America by Gompers, Ishii and Metricck,2003 ) reveals that there is a strong correlativity ship between good corporate administration patterns and stockholders public presentation. This survey further reveals that over 60 % of investors were prepared to pay pore on portion of companies with good corporate administration patterns.2.3 Corporate Administration Code ( CGC )In most states, the best mechanism to heighten choice corporate administration reforms is through the execution of corporate administration codification to supplement the already bing concern Torahs. Corporate administration codification can be defined as paperss which stipulate the regulations and processs for regulating and pull offing organisations ( Dabor and Adeyemi, 2009 ; Ugoji and Isele, 2009: Scott, 2007 ; Classeens and Bruno, 2007 ) .While corporate administration involves the procedure by which organisations are governed and controlled with the purpose of adding stockholders values every bit good as meeting stakeholders outlook ( CBN, 2006 ; Iyang, 2009 ) , corporate administration codifications on its portion, flatly stipulates the regulations, rules and the best patterns for pull offing and regulating organisation ‘s efficaciously ( Okhealam and Akinboade, 2003 ; Amstrong, 2003 ; Gatamah, 2008, Andreason, 2009 ) . Most of these codifications are implemented by self-professional regulation bureaus but under the supervising of authorities regulative organic structures. However, the duty for companies to follow and implement these codifications depends on the company ‘s board of managers ( Elebute, 2000 ; Iyang, 2009 ; Sanusi , 2003 ; Soludo, 2004 ) .Therefore, the chief duties of the board of managers are to vouch choice administration public presentation, add stockholders values, preserve the involvement of stakeholders, protect the environment and warrant precise fiscal coverage ( Alo, 2003, WILSO? 2006.dabor and Adeyemi, 2009 ; Roe 2003 ; Ahmed 2007 ; Olusa, 2007 ; Elebute, 2000 ; Iyang 2009 ; Sanusi 2003 ; Soludo, 2004 )2.4 Corporate Administration MechanismCorporate administration mechanism involves the procedures through which a state ‘s concern Torahs and corporate administration codifications are been imposed. ( Reed, 2002 ) .Corporate administration mechanism consist of agencies to supervise, nevertheless the effectivity of the corporate administration mechanism lies on the regulative models and public administration strategy in each state. ( Wilson, 2006 ; Dabor and Adeyemi,2009 ; Ro, 2003, Ahmed, 2007 ; Olusa,2007 ) .the best enact of corporate administration codification is achieve thr ough modulating professional organic structures in confederation with the authorities modulating bureaus and with the stock market governments ( Vintem, 2002, Reed, 2002 ; Wilson,2006 ; oe, 2003 ) The premise or the thought that, the presence of many corporate administration mechanisms will frequently allow to good corporate administration has been proven incorrect by the high degree of corruptness, fraud and dirts in Cameroon and in other parts of the universe. The credence of corporate administration codification by most companies in the private sector is merely a conformity and non an indicant that the companies will oblige themselves to good ethical concern patterns ( Rossouw, 2005 ; Gatamah, 2008 ; Iyang,2009 ) .In Cameroon, over 70 % of the companies listed in the Douala stock exchange have a adopted the corporate administration codification but there are still incidences of frauds, embellzement, deficiency of answerability and unity.2.5 Corporate Governance EnvironmentHarmonizing to Li and Nair, ( 2009 ) , corporate administration environment takes in to consideration the consequence of factors like the state ‘s political system, the economic stableness and socio- cultural factors that can heighten good administration or prevent unethical concern operations ( Li and Nair,2009 ) .Therefore corporate administration environment embodies the state ‘s political, economic, technological, societal and legal systems that affect ethical concern patterns in corporations ( Amaeshi and Amao, 2008 ; Wilson, 20006 ) .Corporate administration so serves as a barometer to mensurate the company ‘s overall public presentation, their strategic pick, determinations and actions. Though the political, economic and socio-cultural consequences of the freshly formed corporate administration codifications in Cameroon are still under probe, the codifications are created or formed to safeguard companies against sick duties like corruptness, environmental maltreatment, and companies misdirection ( Gatamah, 2008 ; Andreason, 2009 ) .2.6- The Development of the Concept of Corporate GovernanceDue to cultural, political, economic and technological differences betw een states, the thought of corporate administration was adopted but with major fluctuations, as a consequent, a assortment of corporate administration model was established. However two major attacks of corporate administration patterns is identified with fluctuation originating merely on the different legal systems at work in assorted states Harmonizing to Solomon and Solomon, ( 2004 ) , Department of Treasury ( ,1997 ) ; states that patterns common jurisprudence like united provinces of America, united land, Canada, and Australia develop a type of corporate administration construction which focuses on stockholder ‘s involvement ( return ) .In this respect, corporate administration has to guarantee that the company achieves the aims set by the stockholders. This type of corporate is is known as foreigner theoretical account of control as it recognizes the spread between the troughs of a house and its proprietors ( Department of Treasury,1997 ) . On the contrary, states with civil jurisprudence such as Germany, France, and Netherlands develop their corporate administration which focuses on stakeholders. In this respects, corporate administration has to equilibrate the involvement of cardinal groups like the employees, directors, creditors and clients ( Solomon and Solomon,2004 ) .This attack is called insider theoretical account of control since it recognizes that the greater control in the house is held by those closer to its existent working ( Department of Treasury,1997 ) However the two attacks have some similarities. For case, they both opted for the fact that the direction boards of the house were to be elected by the house ‘s stockholders to put policies and so depute to the direction the full authorization to pull off the house ( Hilmer,1998 ) .Anyway, it was realized that most states adopted a system of corporate administration with the mixture of the two extremes ( Solomon and Solomon,2004 ) Nowourdays, corporate administration is an international issue because of concern globalistion.3It is seen to play a major function in the direction of companies in both developed and less developed states. However, Davis and schlitzer ( 2008 ) pointed out that corporate administration patterns are non unvarying across states, that each state tend to follow corporate administration processs based on factors like the state legal system, the fiscal system of the state, the state cultural and economic state of affairs and the corporate ownership construction of the state ( the organisation for economic cooperation and development,1998 ) .Section B: Audit Committee2.7-The Operationss of audit commissionsThe audit commissions has as it premier map to help the board in carry throughing its inadvertence duties. By so making, they review the fiscal information that has to be provided to the stockholders, other stakeholders and to the system of internal controls that has been established by t he boards of managers and the direction ( Bean, 1999 ) Bean ( 1999 ) pointed out some of the general duties of audit commissions: -The audit commission has to supply an unfastened ambiance for communicating between internal hearer, independency hearers and the board of managers. -They have to describe actions to the BODs and do some recommendations -The commission have the power to transport out or authorise probes in affairs within the commission ‘s range of responsility.The audit commission has to retain an independent advocate and comptroller if needed to help in an probe2.7.1- The charterIn developing states, audit commission ‘s faces a batch of troubles in transporting out their maps because of deficit in accounting accomplishments ( waweru, Hoque and Uliana, 2004 ) . A batch of writers have undertaken surveies on the inadvertence duties of audit commissions.Most of these surveies reveals that there is a broad fluctuations in sensed and declared duties.According to Kalblers and Fogarty ( 1993 ) survey, the duties of audit commission include inadvertence of fiscal coverage, internal controls and external hearer. Peter coopers and Lybrand ( 1995 ) and Dezoort, Hermanson, Archambeault and Reed ( 2002 ) in their survey found out that the duties of audit commissions revolved chiefly in countries of fiscal coverage, scrutinizing and overall corporate administration. It has being argued by Guy and Burke ( 2001 ) that all companies with audit commissions must develop a seamster made charter that describes the commissions composing and specifies entree to allow resources. The charter has to be approved by the board which so serves as a usher to the commission in transporting out the assorted duties delegated to them by the full board of managers.According to Bean ( 1999 ) , comprehensive charter enhances effectual public presentation of the audit commission, serves as a roadmap for members of the commissions by doing a clear definition of the duties and supply a systematic treatment construction among the commission and the direction every bit good as public comptroller ( Bean,1994 ) . A charter helps scrutinize commissions members to concentrate on their specified duties and besides the charter enable or assist stockholders in measuring the function and duties of audit commissions ( KPMG,1999 ) . In Cameroon, audit commissions authorization is got ten from capital market act which requires that some authorization has to be delegated to the audit commission by the board.2.7.2- The composingHarmonizing to Joshi and Wakil ( 2004 ) , one of import variable of composing of the audit commission is the inquiry of independency ( joshi and wakil, 2004 ) . Br aiotta ( 1999 ) pointed out that the effectivity of an audit commission depends on the background of the commission ‘s members which have to dwell of both fiscal and non fiscal skilled people ( Braiotta,1999 ) . The success or failure of the commission ‘s operation relies on the president, hence great attention has to be taken when taking the president ( Braiotta,1999 ) .According to Braiotta ( 1999 ) , the figure of audit commission member depends on the duties and authorization of the commission and besides on the size of the board and the company. The figure of the members vary from one state to another ( Braiotta,1999 ) There are turning statements on whether the commission members should be independent as advocated by Bean ( 1999 ) , the Blue Ribbon ( 1999 ) every bit good as it was adopted in Cameroon by the Capital Market Act in 2001 ( Hussein,2003 ) or should it depend on the environing fortunes of a peculiar company ( Attwood,1986 ) .According to Bean ( 1999 ) , an independent manager is one who is free from any relationship that can act upon his or her judgement as a member of the audit commissions ( Bean,1999 ) .However this is hard to find ( Pomeranz,1997 ) In Cameroon, the issue of independency of most managers is been affected by that fact they serves as managers in more than one listed company. This is as a consequence of deficit in skilled human resources capacity in Cameroon and besides due to the fact that most listed companies in Cameroon are little in size therefore doing it hard to pull people with qualified accomplishments.2.7.3-The Qualification and Experience.There are different point of views on the demand of fiscal literacy as a making for audit commission members. The Blue Ribbon commission ( 1999 ) recommended that all audit commission members has to be financially literate. Harmonizing to Rezaee et Al ( 2003 ) , fiscal literate is define as the ability to read and understand fiscal statement. However Herdman ( 2002 ) questioned the issue of whether the demand about fiscal literacy of audit commission members by the capital markets went far plenty. On the contrary, Jonathan and Carey ( 2001 ) argue on whether in a univer se of of all time more complicated accounting criterion, where even to the full trained comptroller can fight to understand, if this is a realistic and a necessary demand as a member of the audit commission ( Jonathan and Carey,2001 ) . In USA, surveies were carried out in countries of experience and expertness. The United states General Accounting Office ( GAO ) ( 1991 ) found out that over half of the 40surveyed audit commission chairs from big US Bankss reveals that their audit commissions were runing with no members with expertness in accounting, scrutinizing and jurisprudence inadvertence ( GAO,1991 ) .2.7.4- Meeting and ReportsHarmonizing to Guy and Burke ( 2001 ) , audit commissions have to schedule meetings two to four times per twelvemonth depending on their range of activities and the company size. Graziana ( 2004 ) argued on the point that audit commission has to run into more often, both officially and informally.Formal meeting has to be held a least 4 times and sometimes up to 12 times per twelvemonth, this 4 meetings are in individual and last for about 4 hours. ( Graziana,2004 ) .These meetings must include the senior direction, external hearer and the internal hearer ( Graziana,2004 ) .Furthermore, t he board has to depute the authorization ot the audit commission to keep particular meetings as needed ( Guy and Burke,2001 ) . Some surveies have being carried out on the frequences of audit commission meetings.Menon and Williams ( 1994 ) made a research on 200 companies and found out that the figure of audit commission meeting was increasing as the figure of outside managers increased ( menon and Williams,1994 ) .Studies have shown that meeting frequence is positively related to the company ‘s size, monitoring and the demand of audit commission meeetings. Price WaterHouse Cooper ( 1999 ) saw that audit commissions in European companies meet averagely 3 to 4 times per twelvemonth. The audit commission ‘s study has to be addressed to the BODs and must include their findings and recommendations sing the effectivity of the maps of internal and external hearers and other countries within the commission ‘s legal power as stated in the charter. Besides, the study has to establish on the engagement of the members in audit panning procedure and their monitoring activities ( Braiotta,1999 ) .2.8-The Relationship with Management, Internal hearer and External hearer.Harmonizing to Blue Ribbon commission ( 1999 ) , a company can merely accomplish quality fiscal coverage when there is an unfastened and blunt communicating every bit good as a co-working relationship between the board of managers, audit commissions, the direction, internal and external hearers. It has being argued Rezaee et Al ( 2003 ) that the most effectual attack is for the audit commission to work in coaction with the direction and the hearers to enable them place complex activities of the co mpany, identify and asses the comparative hazards, find the accounting intervention and besides to acquire a complete apprehension of their impact on free and just presentation of fiscal public presentation in order to cut down deceitful activities ( Rezaee et al,2003 ) .Members of the audit commissions have to be sufficiently knowing to inquire tough inquiries to the direction every bit good as the internal and external hearers sing the study quality, transparence and the dependability of the studies. However, in developing states like Cameroon, most of the listed companies are institutionally owned and these establishments are owned by the authorities, as a consequent, some members serves in the board due to their virtue place in the authorities and non because of their making or experiences. Braiotta ( 1999 ) stated that the audit commission has to be independent from CEO, nevertheless the CEO holds the best information beginning related to the concern and they guarantee speedy respond to the petition of the audit commission, therefore doing the relationship with the CEO the key. ( Braiotta,1999 ) . The BODs has the duty of reexamining the overall effectivity of internal controls system but in world, the board can depute this duty to the audit commission ( Zaman,2001 ) .The board so has to make up one's mind on the function of audit commission in the reviewing procedure, the function of audit commission in the reappraisal procedure besides depends on factors like the size, the board composing and the nature of the company ‘s chief hazards ( Zaman,2001 ) . Harmonizing to Braiotta ( 1999 ) , it is necessary and of import for the audit commission and the hearers to set up a good working relationship that is non counterproductive ( Braiotta,1999 ) .There is a co-relationship between the plants of the audit commissions and independent hearers because they both have common fiscal aims. Following the Sarbabes-Oxley Act in the United States, it is legal for the hearers to describe to the direction. The audit commission has to O.K. all services both audit and non-audit, they get all new accounting and scrutinizing information from the hearers and they besides serve as an o official communicating line between the company and the hearers ( Tackett,2004 ) .The fact that the audit commissions are given the authorization in doing determinations about hiring and firing the hearers, has removes from the direction the ability of endangering the hearer with dismissal if the hearers fails to execute to the direction best involvement, moreover, the audit commission are required to do blessing to all payments made to hearers for their services like scrutinizing therefore doing it hard for direction ot bargain unneeded services from hearers with the hope that the hearers will give them some favourable interventions, in conclusion, the fact audit commissions are required to cover with any dissension between the direction and the hearers, makes it hard for direction to look in questionable accounting patterns. Knapp ( 1987 ) made a surveyed on 179 audit commissions members and found out that, when there is audit difference, the audit commission tend to back up the hearers and non the direction.2.9- The Major Accomplishments and Challenges confronting audit commissionsSeveral sentiments has being raise sing the utility of audit commissions.According to Guy and Burke ( 2001 ) merely 22 % of the executive managers of FTSE 100companies have the construct that audit commission are helpful in accomplishing good corporate administration while 78 % remain unconvinced about the value of audit committees.However,89 % of the non-executive managers in FTSE 100companies have the believe that audit commissions are critical or helpful in accomplishing quality administration ( Guy and Burke,2001 ) .Menon and Williams ( 1994 ) carried out a survey on whether companies depends on the study of their audit commission, this survey reveals that companies do non trust on their audit study though they voluntarily formed the commissions, therefore these commissions were established for other intents. ( Menon and Williams,1994 ) .According to Joshi and Wakil ( 2004 ) , audit commissions are widely used in big companies and in companies with higher proportion of no executive managers ( Joshi and Wakil,2004 ) . Due to the demand of corporate administration in companies, a batch of force per unit area is being mounted on audit commissions in supervising the unity of the house ‘s fiscal coverage activities. There are higher outlooks from the non-executive managers functioning as audit commissions members ( Jonathan and Carey,2001 ) .It is recognize that the duties of audit commission are increasing which has to make with affairs refering hazard direction, internal control, other regulative demand, the independency of external hearers and besides the move to international accounting criterion ( Jonathan and Carey,2001 ) .Furthermore, many stakeholders are interested in the house ‘s activities but with different dockets therefore doing it more complex and hazardous helping in audit commission or on boards. The Sarbane-Oxley for case provinces that failure to execute will ensue to legal actions. Rezaee et Al ( 2002 ) pointed out that the inclusion of the study of audit commissions in proxy statements serves as challenges for the audit commissions. The commission members do non exert their full engagement in the readying of the fiscal statements therefore increasing their hazard ( Rezaee et al,2002 ) .2.10-ConclusionSurveies carried out in developed states shows that good corporate administration reduces deceitful gaining direction ( Rezaee et al,2003 ) . In fact, the corporate failures in some high net income companies are attributed to miss of argus-eyed inadvertence by the boards. It is instead unfortunate that there exist no empirical survey on the overall effectivity of corporate administration in Africa, Mangema and Chammisa ( 2008 ) observed that because of state differences in Africa, it will be much nicer and clear to analyze the assorted administration constructions individually in every state. This survey tries to bridge the spread in anterior survey by adding more in our apprehension of the operations and the major accomplishments of audit commissions in Cameroon. A batch of empirical surveies have being carried out refering the operation and the functions of audit commissions in different states. For case, in Canada, Maingunt and Zeghal ( 2000 ) investigated the aims, composing, choice, frequence of the commission meeting, the relationship of audit commission with direction and hearers. ( maingunt and zeghal,2000 ) . The old research in developing states did non turn to the point on how audit commissions relate with the direction, internal hearer and external hearers. In this survey, we want to make full in this spread by look intoing how audit commissions in Cameroon listed companies relate with the direction, internal hearers and external hearers.Chapter 3 The Theoretical models for Corporate Governance andAudit Committee3.1 IntroductionThe bureau theory have influenced recent believe about concern direction and policies. This tides that directors do non ever move to stockholders best involvement unless suited administration constructions are imposed to safeguard stockholders public assistance. ( Jensen and meckling, 1976 ) .The BODs have a great function to play here more particularly in the relationship among president and the CEO ( Tricker,1984 ) .the involvement of stockholders can merely be protected when the board chair is non detained by the CEO or when both the stockholders and the CEO have the same involvement ( Williamson, 1985 ) . Harmonizing to Berles and agencies ( 1932 ) a individual stockholder can non exert control over a house whose capital is expeditiously and sufficiently dispersed. Therefore capital scattering allows directors to exert illicit power on behalf of stockholder. Directors determinations and actions are been monitored and evaluated by the audit commission formed by the board.The audit commission so serves as a nexus between the direction and the board and besides to protect stakeholders welfare.. The bureau theory and the stewardship theory are two finance theories that covers the construct of corporate administration and the function of audit commission to heighten good administration.3.2 The Agency theoryAgency theory can be define as a contract in which one individual ( the principal ) engages another individual ( the agent ) to execute some services on his or her behalf ( Jensen and meckling,1976 ) . Harmonizing to Kiel and Nicholson ( 2003 ) , due to the separation of control and owne rship maps, directors has to pull off the house on behalf of the house ‘s proprietors. However conflicts ever arises when the directors are non pull offing the house to the proprietors best involvement ( Eisenhardt,1989 ) .The bureau theory therefore is more concern in analysing and work outing jobs or struggles that occurs between houses proprietors and directors. By so making, the bureau theory assumes that the function of a company is to maximise stockholders wealth ( Blair,1995 ) The bureau theory relay on the fact that, most concerns are runing with uncomplete information and with a batch of uncertainness. These conditions so exposes the concern to two major bureau jobs ; inauspicious choice and moral jeopardy. The job of inauspicious choice occurs when the stockholder ( chief ) can non determine whether or non he director ( agent ) accurately stand for his or her ability to make the occupation for which he or she is being paid for ( Eisenhardt,19989 ) .Moral jeopardy on the other manus is when the stockholder ( chief ) is non certain that the director ( agent ) has put forth his or her maximal attempts ( Eisenhardt,1989 ) .According to this theory, directors have superior information that which let them to hold advantage over the house ‘s proprietors, directors may so be more motivated to fulfill their single public assistance instead than the public assistance of the stockholder ( Berles and means,1967 ) It has being argued by Donaldson and Davis ( 1991 ) that unless quality corporate administration constructions are implemented to safeguard stockholders involvement, directors will non ever move to maximise stockholders returns. In this respect, the bureau theory supported that the intent of corporate administration is to cut down the potency of directors moving reverse to stockholders involvement. The bureau theory further argued on the point that, top direction of the house must hold important portion of the house so every bit to keep a positive relationship between corporate administration and the figure of stock owned by the top direction ( Mallin,2004 ) .According to Wheelen and Hunger ( 2002 ) , conflicts or jobs ever occurs in a company when the top direction is non willing to be held responsible for their determinations unless they have a sensible sum of stock on the company ( Wheelen and Hunger,2002 ) .The bureau theory besides advocated for the regulations and inducements that align directors behaviours with the involvement of stockholders ( Hawley and Williams,1996 ) , nevertheless it is practically impossible to compose down the regulations that governs all the scenarios that the employees brushs3.3 Evidence on struggle of involvement between stockholders and directors.following theoretical sentiments on the motivations for struggles of involvement among stockholder s and directors, a good figure of research have reveals plenty proof proposing the happening and significance of bureau struggles between companies stockholders and directors related with hazard disagreement, privilege and fiddling problem.these research centres their findings on the struggle of involvement sing affairs of compensation, variegation, and investing3. 3.1 Conflicts of involvement over compensationA batch of surveies observe the association between directors, compensation and company public presentation and consequences shows regularity with conflicting involvements between stockholders and directors. A typical research is that conducted by Jensen and Murphy ( 1990 ) .this survey found a weak relation between directors compensation and public presentation. To intensify this, there is the cogent evidence that directors wealth are more sensitive to the size of plus than to the market value ( Jensen and potato, 1990 ) , this so opposes Rosen ‘s ( 1982 ) premiss that the size and wage relationship is because large companies employ more able executives. Agrawal and Knoeber ( 1998 ) perceive that coup d'etat menace have two beliing effects on managerial compensation. The first premiss is that of the consequence of market competition for directors, this leads to less ability for troughs to demand higher wages.the 2nd premiss is that of hazard consequence which in contrasts leads to higher compensation due to the fact that higher coup d'etat menace can increase the likelinesss of a house losing its specific human capital or compensation deferral. This so oblige manages to bespeak for higher rewards to counterpoise the high hazards. ( Agrawal and Knoeber ( 1998 ) .Following the study that was carried out by Agrawal and Knoebe ( 1998 ) on 450 companies which were divided in to two, ( one set where directors see both effects of hazard and competition and the other set where troughs faced merely the consequence of competition in the market ) .According Agrawal and knoeber ( 1998 ) , the both effects are of import. everything being equal, through the consequence of competition, lower coup d'etat menace consequence to higher rewards which is in harmoniousness with the point of view of misalignment of stockholders involvement and troughs involvement.3.3.2 Conflict on variegation and wealth reduction investingAnother chief of struggle between stockholders and troughs is on the variegation schemes. There are theoretical claims that variegation have both costs and benefits to houses proprietors, nevertheless, bing cogent evidence suggest that the costs are more than the benefits. there is the averment that holds that, on an averages footing, variegation costs are far higher than the benefits, Morck, Shleifer and Vishny ( 1990a ; Bhagat, shleifer and Vishny ( 1990 ) servaes ( 1996 ) all found out that corporate variegation is associated with significant value loss. Some cogent evidence of bureau jobs can be found in acquisitions and investings. Several surveies have reveals that purchaser return from the announcement of acquisition are negative ( Roll, 1986 ) .According to Jensen ( 1986 ) the nastiest bureau jobs arise in companies with hapless investing gaps and excess cash.it was argued by lang, stulz and walking ( 1991 ) that buyer returns are likely to be lower when companies have small Tobin Qs and greater hard currency flows. On the other manus, McConnell and Muscarella found cogent evidence of wealth cut downing investing in oil geographic expedition, this is particularly when troughs holds small ownership bets ( Lewellen, Loderer and Rosenfeld ( 1985 ) .3.4 The stewardship theoryThe stewardship theory holds a different attack from that of the bureau theory, it foremost premiss is that, the company serves a big scope of societal intents instead than merely seeking to maximise the wealth of stockholders. The stewardship theory besides cal led the stakeholders theory assumes that corporations are societal entities that affect stakeholders welfare and stakeholders are persons interacting with the houses straight, hence, they can impact or affected by the accomplishment of the house ‘s aims ( Donaldson and preston,1995, freeman,1984 ) Harmonizing to Starik and Rands ( 1995 ) , a company ‘s success can be judge by its ability to add stakeholders value ( starik and rands,1995, Dunphy et al,2003 ) .stakeholders will merely return to a house for more when they ever get what they wantFreeman,1984, freeman and Mc Vea,2001 ) .Hence stakeholders are regarded as instrumental to corporate success and they tend to possess some moral and legal rights ( Donaldson and Preston,1995, Ulrich,2008 ) .Companies direction have to take in to consideration the claims or concern of stakeholders in their determination devising procedure ( Blair, 1995 ) , stakeholders participation in the company ‘s determination devising procedure heighten better efficiency ( Turnbull,1994 ) and besides reduces struggles ( Rothman and Friedman, 2001 ) . A company can utilize two attacks when sing or integrating stakeholders in their determination devising ( kaptein and van Tulder,2003 ) . These two attacks are reactive and proactive attack. Reactive attack on one manus is when the concern of stakeholders are non considered or integrated in doing corporate determination. This normally leads to misalignment of the company ‘s aims and the demands of stakeholders ( Mackenzie,2007 ) .The dirts of universe com was attributed to the fact that they ne'er integrated the stakeholder concern in their determination devising procedures ( Curral and Epstem,2003, Turnbull,2002, walkins,2003 and Zandstra,2002 ) .In respond to these dirts, some ordinances were set up by authoritiess with the purpose of alining stakeholders involvement with corporate aims. For case, the Sarbanes-Oxley Act. On the other manus, the proactive attack is when companies integrate the concern of stakeholders in their corporate determination doing procedure, therefore establishes a good corporate administration construction ( de humor et Al, 2006 ) .3.5 Summary of the theories.The cognition of bureau theory can be credited to Coase ( 1937 ) nevertheless the thoughts of this theory was practical merely to managers and boards since the 1980's.Following. bureau theory, persons are self-interested and non selfless, therefore persons can ne'er be trusted to ever move in others best involvement. On the other manus, , persons will ever desire to maximise their public-service corporations maps, the bureau theory considered directors and stockholders relationship as a contract ( Adams, 2002 ) . This means that directors actions must be decently monitored to vouch that they ever act in stockholders ‘ best involvement. The stewardship theory on its portion opted that company ‘s board of managers and their Chief executive officer, moving as stewards, are encouraged to move in the company ‘s best involvements and non seeking to fulfill their selfish involvements. This is partially because, antecedently senior executives regarded companies as an extension of themselves ( Clarke, 2004 ; Wheelen & A ; Hunger, 2002 ) .The stewardship theory hence suggested that, like stockholders, top direction of a company should care more on the future success of the company ( Mallin, 2004 ) .Chapter 44.1 Corporate Governance issues in Developing Countries ( Cameroon )Harmonizing to Wallace ( 1990 ) , developing states are defined as those states found in mid-stream of development and are referred to anamorphous and heterogenous group of states found largely in Africa, Asia, Latin America, Middle East and Oceanea. There exist difference between developed and developing states in footings of civilization, po litical relations and market economic sciences ( Waweru and Uliana,2005 ) .Due to miss in skilled human resources, developing states hence find it hard to pull forces ‘s poetry with accounting and fiscal accomplishments in their commissions. The cultural fluctuation between extremely individualistic states ( like North America ) and extremely collectivized states ( like Africa ) necessitate different corporate administration agreements. Rabelo and Vasconcelos ( 2002 ) pointed out factors like economic tendencies towards globalisation, under developed capital market every bit good as authorities intercession has made the theoretical account of corporate administration to differ from those in European states and North America. Mensah ( 2002 ) argued that states in Africa are non good equipped in implementing the sort of corporate administration found in the western universe because of the economic and political governments qualifying these states ( illustration weak deceitful le gal and judicial governments, province ownership of companies as good limited capacity in skilled human resources. ) . Corporate administration constructions in less develop states are determined by the ardor to keep control by the bulk stockholders over houses, the dependant on debt finance, weak fiscal markets and uneffective legal system ( Rabelo and Vasconcelos,2002 ) .Developing states are ever confronted with jobs like less developed and illiquid capital markets, economic uncertainnesss, investors protection every bit good as weak legal and judicial control system ( Tsamenyi et al,2007 ) . Harmonizing to Goddard and Masters ( 2000 ) , audit commissions has become more relevant and prevailing recently but nevertheless there is dearth in the empirical research about their value. Kalbers and fogarty ( 1993 ) further indicated that the issue of whether audit commissions are truly dispatching their relevancy duty remain insufficiently understood, proposing therefore the demand to analyze the ways audit commissions are runing in developing states like Cameroon In Cameroon, most companies are owned by establishments and such establishments are owned by the province ( authorities ) , hence most board members are functioning the place as direction of stockholders non because of their making neither their experiences ( Mensah,2002 ) .Audit commissions operations in developing states are different compared with the patterns in developed states.In 2001, the Cameroon capital market authorization gave guidelines sing corporate administration activities for listed companies.one of this guideline was that which called all boards to organize audit commissions consisting at least three independent non-executive managers. Figure 2, corporate administration ( CG ) fram work in Cameroon4.2 The legal and Regulatory Framework of corporate administration for listed companies in CameroonCameroon operates under two systems of Torahs viz. ; the common jurisprudence and the civil jurisprudence. The bilingu