Effects of Human Urine on the Growth of Indian Tree Essay

I. INTRODUCTION Background of the Study Most of the Filipinos earn a living through agriculture. Throughout the years, a lot of fertilizers were improvised, mostly for the comfort of the Filipino farmers. Human urine, for example, is a well-balanced nitrogen-rich quick-reacting liquid fertilizer. It contains nitrogen, potassium and phosphorus and other nutrients depending on the diet. The health risks associated with use of human urine in plant production are generally low, that is why it’s an adequate plant fertilizer. On another note, Indian tree (Polyalthia longifolia) is a small-to-medium-sized evergreen tree growing up to 15 meters. Its leaves are long, narrow and oblanceolate, dark green, glossy and have wavy margins. It is native to India, Sri Lanka and recently introduced in the Philippines and widely cultivated in Metro Manila, planted in parks, garden and roadsides. Studies showed that the seeds of Indian Tree contain amino acids, the barks contain phytochemical, the root extract contains antimicrobial, various solvent extracts contain anti-inflammatory, and the seeds that are extracted contain antifungal. Objectives (major and minor) of the study This study, therefore, endeavors to investigate the effects of human urine on the growth of Polyalthia longifolia also commonly known as Indian Tree. It also endeavors to inform the farmers and the people in the field of agriculture practical guidance of the other uses of human urine. Significance of the Study This investigatory project entitled â€Å"The Effects Of Human Urine On The Growth Of Indian Tree† will be conducted in order to help and inform the people especially the farmers that â€Å"the economical value of the urine can be calculated by comparing with the price of mineral fertilizer on the local market or by calculating the value of the increased yield of the fertilizer.† (Anna Richert, et.al., 2010-2011). We would like it to be one of the aspects that contribute to the progression of our technology especially in the field of agriculture. This can add knowledge to students, teachers and administrators in making a research and improving their experiment especially those who are working on herbal medicine. This project aims to guide the future researchers in making their experiment. Scope and Limitation This study will focus on using the human urine as a fertilizer. Human urine, water and a combination of both will be poured on to the soil of the Indian plant. Using a commercially available Indian plant will make a comparative appraisal. This study, however, will not alter the active compounds of the soil and the seed itself. II. REVIEW OF RELATED LITERATURE Ricker, A. et.al. (2010) stated that urine is an aqueous solution made up of more than 95 per cent water, with the remaining constituents made up of urea, creatinine, dissolved ions (chloride, sodium, potassium, etc), inorganic and organic compounds or salts. Most of these remain in solution, but there can be a tendency for phosphorus-rich substances to sediment in containers that are stored for hygienization. This substance has a syrupish texture, and if urine is collected in a piping system, this â€Å"urine syrup† can sediment in pipes if the inclination is not sufficient. Differences in composition of excreta between different regions reflect differences in the uptake of consumed crops and thus in the plant nutrient supply needed for maintaining crop fertility in the region. Urine used directly or after storage is a high quality, low cost alternative to the application of N-rich mineral fertilizer in plant production. The nutrients in urine are in ionic form and their plan t-availability compares well with chemical fertilizer (Johansson et al., 2001; Kirchmann and Pettersson, 1995; Simons and Clemens 2004). Urine also contains large amounts of phosphorus, potassium, sulphur and micronutrients, but due to its high content of N, its P/N and K/N ratios are lower than in many mineral fertilizers used for crop production, and lower than what many crops need according to fertilizer recommendations. An advantage of urine in comparison with organic fertilizers is that the phosphorus exists in forms that are plant-available. This means that urine  is quite efficient as a phosphorus fertilizer, which has implications for the future with regard to the concept of Peak Phosphorus and the fact that phosphorus is a finite resource.(p1) The quantity of urine produced by an adult mainly depends on the amount of liquid a person drinks and perspires. Children produce approximately half as much urine as adults. Excessive sweating results in concentrated urine, while consumption of large amounts of liquid dilutes the urine. (p3) Urine use in areas where salinization is an issue should be monitored. Urine is a solution of salts, and salt stress can be a major constraint to plant production in arid areas. When urine is used in these areas, irrigation practices should be adapted, the urine should be watered down, and application of urine should regularly be interchanged with applications of water only. (p5) Grunbaum, M. (2010) cited that urine is chock full of nitrogen, potassium and phosphorus, which are the nutrients plants need to thrive—and the main ingredients in common mineral fertilizers. There is, of course, a steady supply of this man-made plant food: an adult on a typical Western diet urinates about 500 liters a year, enough to fill three standard bathtubs. And despite the gross-out potential, urine is practically sterile when it leaves the body, Heinonen-Tanski pointed out. Unlike feces, which can carry bacteria like salmonella and E. coli, urine poses no health risks—astronauts on the International Space Station even drink the stuff—after it’s purified. Effective fertilization is not the only benefit of recycling urine, Heinonen-Tanski suggested in a review paper in the January 2010 issue of Sustainability. The separating toilets that collect urine use less water than flush toilets, she wrote, and the simplified waste stream requires less energy in sewage treatment. According to Shaw, R. (2010) one reason that urine is an appropriate fertilizer is because the majority of the highly available nutrients in urine exist in a form that plants can use easily. Seventy-five to 90 % of the nitrogen in urine is in the form of urea, which becomes primarily ammonium ions in an aqueous solution of near neutral pH. This ammonium can be biochemically transferred to nitrate (NO3-) in the presence of oxygen (Jonsson et al, 2004: 9). Phosphorus is excreted as phosphate ions (Jonsson et al, 2004: 9). The majority of potassium, sulfur, and most minerals are also present as free ions (Jonsson et al, 2004: 9). These nutrients are directly available to plants in these forms without  processing. As with chemical fertilizers, urine is therefore a dilution of fast-acting plant nutrients that can work quickly to nourish plants (Kvarnstrom et al, 2006: 4). Comparable crop yields have been found when using equivalent amounts of chemical and urine fertilizers on many different crops. (p12) A fast-acting fertilizer like urine fertilizer has several benefits. Assuming the nutrient content can be estimated or measured with reasonable accuracy, the fertilizer can be applied in specific doses to meet known nutrient needs. Fast-acting fertilizers can also be used to rectify some diagnosed nutrient deficiencies, even on specific plants. Nutrients can also be applied at specific times in a plant’s lifespan to optimize nutrient uptake.(p13) As with any fertilizer, urine fertilizer can be applied in excess. Over-fertilization can introduce toxic levels of nutrients into the soil and kill plants. As is often the case with urine fertilizer, the large amount of nitrogen is the main concern. Fortunately, the toxic level of nitrogen is very high. A rule of thumb is that the toxic level of nitrogen is approximately four times the normal fertilization rate (Jonsson et al, 2004:4). This provides a large factor of safety for the use of urine fertilizer. If nitrogen is kept at an acceptable level, it is generally accepted that, except in rare cases, the other nutrients present in urine will stay at an acceptable level as well. (p14) Another concern is the volatility of nitrogen in urine. â€Å"The high pH of the urine in the collection vessel, normally 9-9.3, coupled with its high ammonium concentration, means that there is a risk of losing N in the form of ammonia with the ventilated air† (Jonsson et al, 2004: 11). This volatilization of ammonia occurs rapidly, with increased volatility as temperatures rise, and substantial amounts of valuable nitrogen can be lost to the atmos phere (Glibert et al, 2006: 448). Further, the contact of urine with the atmosphere creates unpleasant odors, as anyone who has smelled urine evaporating on a latrine floorcan attest. Odor does not affect the usefulness of urine fertilizer, but it can dissuade people from use. Urine fertilizer must therefore be collected and applied with as little atmospheric contact as possible, both to conserve nitrogen and to reduce unpleasant odor. (p15) Robinson, D. (2010) said that fresh human urine is sterile and so free from bacteria. In fact it is so sterile that it can be drunk when fresh; it’s only when it is older than 24 hours that the urea turns into ammonia, which is what causes  the ‘wee’ smell. At this stage it will be too strong for use on plants, but poured neat on to the compost heap it makes a fabulous compost accelerator/activator, with the extra benefit of adding more nutrients. Most garden fertilizers for vegetables contain more phosphorus than nitrogen. Phosphorus is valuable for root growth, nitrogen for vegetative growth like leaves and potassium helps the ripening and fruiting process. The great value of urine lies in its universal availability and zero cost. Consequently it has immense potential value and has been used for many generations as a plant food in some countries, notably in the Far East. Because of its high nitrogen content it is particularly useful for feeding leafy vegetables, which enjoy a high nitrogen diet. According to Abington, J.B. (1992) cited that urine as a source of fertilizer has been investigated at Lumle. The effect of 1:1 water: urine mixture top dressing on the marketable yield of leafy vegetable crops was found to be a significant increase of 81.7% over an untreated control, and 23.7% over a top dressing of urea. (p51) III. MATERIALS AND METHODS A. Preparation and Collection of Tree Two Indian Tree seeds will be bought. They will be planted using Loam soil. The specimen will be stored in the garden area at MPC. Controlled variable 1 will be watered using urine (see step 2) and controlled variable 2 will be watered using tap water. B. Preparation and Collection of Urine Human urine will be collected from one of the group members. The contributor’s diet will be strictly observed. The urine sample will be measured upon collection. The color will also be observed. Materials -seeds will be bought or we’ll try to find it for free†¦ -2 pots? -human urine by Mark Figueras -mark’s diet -water Methods -plant the seeds, 2 pots (1 controlled *urine, 1 uncontrolled *water) -water 3 times a day having both urine and water equal in amount IV. BIBLIOGRAPHY Richert, Anna., Gensch, Robert., Jà ¶nsson, Hà ¥kan.,Stenstrà ¶m, Thor-Axel., & Dagerskog, Linus. (2010-1). Practical Guidance on the Use of Urine in Crop Production. [Pdf]. Ttockhollm Environment Institute, Sweden Retrieved December 12, 2012 from EcoSanRes Series. http://www.ecosanres.org/pdf_files/ESR2010-1-Pract icalGuidanceOnTheUseOfUrineInCropProduction.pdf Grunbaum, Mara. (July 23, 2010). Gee Whiz: Human Urine Is Shown to Be an Effective Agricultural Fertilizer. [Webpage]. Retrieved December 12, 2012 from http://www.scientificamerican.com/article.cfm?id=h uman-urine-is-an-effective-fertilizer Shaw, Ryan. (2010). THE USE OF HUMAN URINE AS CROP FERTILIZER IN MALI, WEST AFRICA. [Pdf]. Ryan Shaw, MICHIGAN TECHNOLOGICAL UNIVERSITY Retrieved December 12, 2012 from http://cee.eng.usf.edu/peacecorps/5%20-%20Resource s/Theses/Sanitation/2010Shaw.pdf Abington, J.B. (1992). Sustainable livestock production in the mountain agro-ecosystem of Nepal. Reprint, Rome.

Poetry Analysis of Third Eye by Bei Dao Essay

â€Å"He Opens Wide a Third Eye†¦Ã¢â‚¬  by Bei Dao in his written work Old Snow, is a narrative of one mans life and his epiphany on society as life and death would influence it. Bei Dao shows a man looking through a â€Å"third eye† or â€Å"inner eye† view, a very mystical and spiritual way to look at life that only the most enlightened peoples have been able to observe. The poem by Bei Dao starts off by a man opening wide his third eye, showing that finally this man has achieved enlightenment by spiritual guidance or by another catalyst of sorts and shows that he is now disconnected from the â€Å"world† and is in his own mind to see what the â€Å"world† has to tell him and really offer. In the first lines of the poem Dao states a â€Å"star above his head† (Dao 325) as appeared and a man â€Å"opens wide a third eye† (Dao 325). The star above the mans head is his third eye, an untypical way to see the world in which he lives, and he sees this light or third eye due to the process in which he opened it. This star can be a warming feeling or it is due to a bright light that he sees in which his spiritual journey as begun. Dao goes on to paint a vivid picture of â€Å"warm currents from both east and west† (Dao 325) that â€Å"have formed an archway† (Dao 325) these currents show that the man experiencing this spiritual enlightenment has a view of all premonitions of life and his ideals have formed this archway that has emerged. The archway is very symbolic it can be the mans morals to life and the currents from east to west, are morals of the outside world that don’t influence him but now have. Due to this vision the man is now debating on how to view the world there is a fire brewing inside the man, good or evil he cannot choose, he sits there in remorse and now sees a future that he cannot escape. While he contemplates these new morals in which to live he can now see an alternate route an expressway that â€Å"passes through the setting sun† (Dao 325) this will lead him to, something, which may be his final destination and resting place. Yet, all these new vision are scary for he doesn’t know where it leads him but at the same time are very intriguing. The road through the setting sun is beautiful, hot, blinding, and spacy – for he doesn’t know if this route will lead him to death, new land or new life, but he starts to connect more with the earth and begins to feel a oneness with his life. This new world will make you die, and the man knows this. There is so much pressure on him to do what is right and to move mountains just as the camel does before it collapses into the setting sun and becomes a skeleton. The camel is a lot like the man, taking a journey through strange passages of mountain peaks by himself to get to new land. But to follow this path in the end will lead to intimate death, not the camel nor the man have any idea of this happening but for a strange reason are happy to travel this path. The camel and the man see this path and gladly take the responsibility to march over it, even when they think they are still moving along they have been dead for so long. So much so that the camel has turned into a skeleton, all flesh has been ripped off its body and turned into energy or other sorts – for scavengers or even the very soil they walked on before knowing. This feeling of a oneness is still apart of the man and camel, for all the energy they have taken from the earth for their lives that has sustained them is now being returned back. Before you die you are apart of the earth and now the earth starts to become a part of them. Turned â€Å"into a layer of coal† (Dao 325) the camel is now a usable source of transportation as he was for many a man while he was living – his duties to human kind pass on with him from life to death. All the energy used as a living animal is now being returned as coal. Which shows that the connection to earth is strong and real. This is the end to the first stanza of the poem â€Å"He Opens Wide a Third Eye†¦Ã¢â‚¬  by Bei Dao. Dao doesn’t just simply end the poem here there are still many unawnsered questions to the mans life and in which direction it is headed. In the start of stanza two the man is now thinking heavily about his life and does not know where his spiritual journey will take him, yet he sits calm and contemplates the theory of his life. Now underwater, once again in a new surrounding the man see’s a new outlook on life but still has no idea in which direction or mind set in which he will take it. Calm, stable, and fully submerged in water he sits and waits to see a new light. He controls his feelings and is now open to all aspects of life, not knowing where to turn he looks forward as a dark cloud approaches him – a school of fish. The fish are looking at him and confused of an outside influence. We can view the school of fish as people on earth and the man sitting in the water as their surroundings and how he will now influence them. The fish seem to be so flustered by something new and alien life that they don’t know how to act its an obstacle in the way of their path yet none of them know where to turn. Looking around the man see a flashing light above him, a golden coffin of freedom – an easy way out. Even though he is stuck under the water, or stuck on earth he sees this as a prison, his life is locked up forever in his own flesh, skin and bones. Taking in more of his surroundings the man sees people standing idly behind a giant rock as if they are of great importance and have been watching him the whole time. This giant rock and the people he sees can be viewed as life in the world, the city he lives and the people that are important to his life. Should he stay with them and live as he was or now take these new influences of life and live as he should or die and go to the golden coffin, die, earlier then expected. As he takes in his surroundings the people are still staring, judging his every move and every move he made in his life. They are judging to see if he will make the right choice, to see if he has made the right choices before and to see if he is truly able to be apart of the Emperor’s memory (heaven). In the last line of the poem Dao states a very powerful line â€Å"the exile of words has begun† (Dao 326). There is no more talking, no more waiting its do or die from here on out. The man starts to awaken from his spiritual journey as he got full intentions where his life was heading if he kept living the way he was. Yet he can’t explain what has happened to him, lost of words he now sees life in a new light. And now the greatest conflict has occurred, will he change his life and do good by being his own being and follow the new path through the setting sun or will he be affected by outside influence and sit idly by like the people behind the rock and do as society tells him. This poem is about great strife in one mans life and shows how one single outlook or journey can change one mans perspective to start to live differently. But who is the man? What is the journey he just took? What theories or morals did he take from this great extensive spiritual journey? Is it really for a better cause or not? How will the outcome, if he changes his life, be any different as the old path the man took? For one to observe life through their â€Å"third eye† they must spend years meditating and opening their chakras – this could take a lifetime and still is not unanimously possible to achieve. For this man, maybe it is Bei Dao himself that has achieved this enlightenment, shows he is a very spiritual man and already see’s life as something so abstract for the rest of the words people – even without using his â€Å"third eye†. To see through this â€Å"third eye† and to comprehend what you or one is seeing, we must first open our minds to a broader aspect of the world and see beyond materialism, societies pressure on its people, and block out all worldly possession and distractions – to fully understand and view what one is saying. Yet another, abstract, way to view through this third eye is one of high risk, low reward, and very out there. One can say you can open your â€Å"third eye† by a spiritual psychedelic experience by taking a predetermined amount of dose’s of Magic Mushrooms, Lysergic Acid diethylamide (LSD), Dimethyltryptamine (DMT), or Ayahuasca (a leaf from the amazon used in tea that is a very highly potent psychedelic experience) all of which are highly more potent then the next and can give a human being major visions, sights and sounds to show you the â€Å"real world†, or the world of the third eye and what it is truly about, to show you how your life is being lived and how it impacts others or others can impact you. All these methods of enlightenment are still used today in cultures with a high priest or shaman in ones hierarchy. For them to reach such enlightenment and to open your â€Å"third eye† using one of these catalysts to boost the enlightenment path is greatly smiled upon and used in day-to-day life. For one to reach such enlightenment and have these outlooks on life is to be a man of great respect, honor, courage, discipline and considered a special person– for a simple man could not handle the â€Å"truths† that he sees. The journey that Bei Dao or an anonymous man had really that significant? Was this man a high-ranking priest in his village and his visions show a new world order in which his people have to conform to? Or is it ones man spiritual psychedelic experience that has no meaning towards life and is just a bunch of mumbo-jumbo to screw with his mind? Does the third eye really exist and if it does, is it an intelligent path to follow or just another way to live? No one can really explain until we take the right of passage ourselves and live out the life we are intended.

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HRM - Essay Example Focusing on this aspect, the essay discusses about the role of stakeholders in the Indigenous employment program implemented by Rio Tinto. The essay further considers contribution of human resource functions to the implementation of the program along with the witnessed strategic challenges. Stakeholders Involved and Their Roles in Indigenous Employment Program of Rio Tinto Since its establishment, Rio Tinto has strived to increase the number of indigenous employment opportunities in the business operations. It is the vision of Rio Tinto to establish strong regional economies where local communities and the organisation itself perform cooperatively. Indigenous employment program provides several advantages to the business of Rio Tinto as well as the entire community. This program permits native people to involve in the progress of mainstream economy and to get benefited from wealth generation (Rio Tinto plc 2011). For Rio Tinto, the major stakeholders of Indigenous employment program comprise local employees, communities, traditional owners & local government and other organisations such as banks and educational institutions. These stakeholders play a vital part in the Indigenous employment program of Rio Tinto (Rio Tinto plc 2011). Employees are considered as the major stakeholder in the Indigenous employment program. Employing local indigenous people in the business operation is a method of Rio Tinto to distribute the wealth created through its operations. Therefore, involvement of employees helps to provide sustainable economic as well as commercial benefits to the organisation. Rio Tinto also aims to establish mutually beneficial relationship with the traditional owners and the government. Their involvement in the program helps to set forth a shared vision for regional economic growth. The indigenous employment program summarises an opinion for the future and states a mutual acknowledgement of tasks of traditional owners which are related with mining fields. On the other hand, the business of Rio Tinto is related with several agreements and Acts with respect to mine improvements, land accesses and land uses among others. Therefore involvement of the government helps to uplift these agreements and Acts and as a result, provide support to the Indigenous employment program. Furthermore, government and traditional owners also support for the involvement of native people in the workforce of Rio Tinto (Rio Tinto Limited n.d.). Banks and educational institutions also play a vital role in the indigenous employment program. Banks help to provide funding support for the employment program in order to develop the capabilities of indigenous people. Furthermore, in regional areas, the employees require preparation for performing their tasks in the factory. Therefore, involvement of educational institutions helps to establish a beneficial platform by school tutoring and support arrangements. Rio Tinto focuses on an all-inclusive method in order to e nsure that possible indigenous employees are prepared to perform. Contextually, mining operations can be unfamiliar and overpowering for new

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How do symphony orchestras manage their members before a song Essay

How do symphony orchestras manage their members before a song successfully performed in front of the audience - Essay Example The implication here is that the musicians/organisational members, must subsume themselves into the whole and, rather than perceive of themselves as individuals, see themselves as integral parts of the unit, complimenting and completing the whole. While there tends to be a dearth in the literature on symphony orchestra management, the few sources which were located for this research unanimously attested to the complexity of managing a symphony orchestra and held the conductor as an exemplification of the total quality manager (Morgan, 1980; Chong, 2000; Rentschler, 2002). Not only is he entirely responsible for the management of orchestra members, musicians, towards the execution of a perfectly timed and completely harmonious and faultless musical performance but his responsibilities include organisational visioning, strategic direction, audience development and fundraising. To be effective, the musical leader/conductor of the orchestra must possess a combination of skills, the most significant of which appear to be artistic and musical skills, organisational skills, and charismatic leadership (Morgan, 1980). Proceeding from the above stated, and as may have been deduced from the foregoing, this research will establish the extent to which effective leadership and efficient management are integral to success, looking at the case of symphony orchestras. 2 Symphony Orchestra as Organisation The operations and performances of the symphony orchestra have always been expensive. In earlier decades, when orchestras presented their unpaid bills at the end of a season, wealthy patrons wrote personal checks to cover the costs. As generations progressed, patronage was no longer a reliable source of financial security, and local corporations stepped up to help with the burden (Holland, 2003). Organisational power was placed into the hands of a Board of Directors culled from the elite patrons (Couch, 2005). As a cultural institution, the symphony orchestra is a collective organisation of diverse groups committed to preserving a vital part of cultural heritage. Through the collaboration and commitment of musicians, administrators, volunteers and patrons, the orchestral organisation protects the viability and strength of symphonic music. Nearly every role in the orchestral organisation demands a combination of high-level skills in music as well as the logistics of production and management. Behaviour in modem orchestras is deeply institutionalised, growing out of practices and traditions that began more than a century ago. With large infrastructures to support, little room for financial errors, and ambiguous leadership structures, orchestras

Dividend Valuation Model Essay Example | Topics and Well Written Essays - 2000 words

Dividend Valuation Model - Essay Example Brown & Medoff, (1988), stated that the dividends that have not become ex dividends are not required for forecasting because they have just been announced. The forecast are also based on the detailed financial models running over 2 to 5 year. This model also assumes the constant growth rate. The method is useful when evaluating then value of a company in the short and medium term, however, in long term valuation, it may not be suitable but the management can only use this model if the shareholder agree to accept the assumptions that the dividend payout policies will be maintained for future calculations ( Jensen, &, Ruback, 1983, pp5–50).. The model has limitation that makes it less appropriate. For example, the model has imitations making it difficult to use for short term forecasting as opposed to the long run because the system dividends on the ability to while the order details of host companies have an attitude while most companies use the links because it is not subscribed. Most companies also understand that the models Is dependent on the input data. Finally, the divided discount model is also not preferred by other companies because the model omits cash flows (PWC, 2007, 1-50).

In no more than 2500 words, critically evaluate the role of branding Essay

In no more than 2500 words, critically evaluate the role of branding and its importance to an organisations marketing communications - Essay Example Creating a brand image and name for a company ensures that customers are able to differentiate the products and recognise the product that satisfies their needs the most and thus improving the customer loyalty. In simple word branding is the process of creating a different image from that of the competitors (Jobber, 2004). This paper aims at discussing the basic concept of branding and furthermore the importance of branding to an organisations’ communication. The paper will first start with a brief discussion of the term branding, following which the role of branding in companies will be discussed. This will provide for a basic understanding and will lead to a more important aspect of every business, i.e. importance of branding on the marketing communications of a business. Modern branding is gradually focusing its interest on preserving and putting together a combination of values either tangible or intangible. These values significantly and properly make a distinction of a company from the others and are pertinent to consumers (Jobber, 2004, Kotler et al., 2002). Kotler (2002) discussed that only Coca-Cola can manufacture ‘Coke’ although many manufacturers can produce cola drinks. Levitt stated that the competition does not presently thrive on what the manufacturers can produce. Rather, these factories focus on the improvement of their product. This is a new kind of knowledge for the customers in terms of services, advertising, packaging and many other aspects that aim to meet the necessities of the customer and the value of the people. A strong customer franchise is a requirement for a company to be shielded from competition. (Kotler, et.al., 2002). Prior to a discussion regarding research techniques for assessing the effects of advertising on branding, the word or concept brand itself need to be defined. A brand is a unique name or symbol intended to 1) distinguish to sources of a good

CJ 352 Domestic Terrorism Essay Example | Topics and Well Written Essays - 2000 words

CJ 352 Domestic Terrorism - Essay Example We will then discuss the ways in which military personnel may be influenced, involved or utilized by extremist and /or terrorist organizations or groups in pursuing and accomplishing their ultimate goals through these service members. Domestic terrorism has existed and influenced the political and social structure of the United States, to varying degrees, since this countrys inception. The United States Department of Justice defines domestic terrorism as: â€Å"The unlawful use of force or violence, committed by a group(s) of two or more individuals, against persons or property to intimidate or coerce a government, the civilian population, or any segment thereof, in furtherance of political or social objectives.†1 Historically there have been limited cases or incidents of domestic terrorism in which active duty military personnel have been involved or implicated, most probably due to the rigid structure and character of the military environment. Although terrorism has plagued governments, and public and private institutions for centuries in one form or another, its application and the strategies associated with it have evolved as surely as the societies upon which it is imposed. Technological advances particularly in the transportation, communication and weapons field, have facilitated the abilities of modern-day domestic terrorist groups to get their message out and has improved their capacity to take violent action to achieve their goals. Recent incidents, particularly the Weaver family incident at Ruby Ridge, Idaho, and the incident at the Branch Davidian compound near Waco, Texas, have brought into question the extent to which government interdiction of armed citizen groups is actually le gitimate before it violates their Constitutional civil rights. Additionally, to what extent is the use of force against these groups

Obtaining Civil Rights. How have African-Americans worked to end Essay

Obtaining Civil Rights. How have African-Americans worked to end segregation, discrimination, and isolation to attain equality and civil rights - Essay Example Establishment of slavery in America: The early 17th century marks the start of slavery in the US. During the era of 17th century humungous numbers of slaves were brought into US from different areas of Africa. The life expectancy rate during that time period in the Brazilian regions was quite low so these slaves were brought to US where the level of life expectancy was better. Many historians claim that nearly 6 million highly competent slaves were brought from abroad especially from Africa to America in the 18th century (Griffin, 2009, 605). During the 18th century, most of the black slaves worked on the tobacco and rice plants, located near the southern coast. Many colonists claim that after the American Revolution, the black slaves in America were overpowered by the British in order to abolish slavery in the nation because they expected that this would end up in resulting in adverse effects. However, as the war ended, the new American constitution counted every slave in the country as three-fifths of a person with the intention of taxation and ensuring the right to seize ‘any person who is acquired for labor or other services’. Role of cotton gin: The number of slaves in America began to reduce in the late 18th century due to shortage of lands required for growth of tobacco. Due to this terrible exhaustion of tobacco plants, an economic crisis hit the South. During this period, textile industries were rapidly growing in the Britain and the demand for cotton reached its zenith. The textile industries in the Britain demanded the American cotton for speedy growth of these industries. Unfortunately, growth of American cotton was restricted in America due to difficulty of elimination of seeds from raw fibers of cotton by hand. This problem was sorted out in 1700s by a young school teacher, Eli Whitney, who invented a machine known as cotton gin for easy removal of seeds (Griffin, 2009, 598). This device brought a revolution not only in America, but in South Asia too as a rapid transition from production of tobacco to production of cotton was witnessed. A great number of businessmen benefitted by investing on cotton plants and this investment aided them in earning high levels of wealth. Almost all northern states put an end to slavery between the years 1700s to 1800s and the US Congress excluded the African slave trade from the benefit of the law, but these actions never really affected the growth of slaves in America. The population of slaves in the United States of America grew so rapidly that it had tripled over the next 45 years. By the year 1860, the population of slaves rose to 5,97,000 individuals, with most of the slaves dwelling in the cotton-producing southern states. Brutal behavior of slaveholders and the slave revolts: One-third of the southern population comprised of slaves in the Antebellum South. A good number of these slaves subsisted on either huge farms or plantations with most of the masters owning only less than 50 slaves. A strict method of restrictive codes regulated the lives of these slaves as the slave owners wanted the slaves to be entirely dependent upon their masters. The slaves we re strictly interdicted by their masters from educating themselves. The behavior as well as the movement of the slaves were also governed by the slave owners and were restricted. Slave owners took sexual privileges with slave

Improving Health Care Facilities Term Paper Example | Topics and Well Written Essays - 1000 words - 1

Improving Health Care Facilities - Term Paper Example In some cases, patients paid other people to queue on their behalf as they waited for their long-awaited turn to see a doctor. Later on when my turn came, I realized that the long queues were as a result of mismanagement and disorganization at the reception desk. The facility is still using manual filling and patient allocation system to the relevant doctors. This made the attendants at the reception look exhausted hence disinterested in what was happening. The communication channel in the facility can well be described as inefficient. The receptionist shouted the patient name when their turn came to be attended. Other than triggering noise making in the facility hallway, it caused confusion as everyone tried to enquire the owner of the name. In response to such situations, telecommunication application in this facility can best improve their services for instance, installation of microphone communicators. The communicator effectively ensures that the information passed by the reception attendant systematically flows to all hallways in the facility. Consequently, its application ensures organization at the reception since each individual hears their name from wherever they are without much struggle. In effort to reduce the queues, the health facility needs to appreciate the advancement of technology such as the use of computers. Other than reducing the workload at the reception, it organizes the facility’s data in such a manner that each patient’s data appears by the click of a button (Russell, 1927) . Moreover, most facilities now utilize the resources offered by the digital advancements hence offering better services to the respective clients (Julie, Miller & Horowitz, 2010). On the other hand, application of certain frameworks with the intent of improving the facility’s processes best achieves the improvement objective (Teicholz & Ikeda, 1995).  However, focusing on the management of the Information Technology department (IT), the frameworks call for critical assessment first. As a recommendation, the management can start with adoption of technological advancement to increase the efficiency of their department’s services.  

Assignment Internal Audit Essay Example for Free

Assignment Internal Audit Essay Q.1 Critically evaluate the qualities of an Auditor in the wake of recent scams Ans:- What should be the qualities of Internal Audit Personnel? There is no universal answer to this question. We can only generalize about the qualities of internal Audit Personnel. It has been observed that internal auditors and independent auditors often belong to the same professional organization and are subject to the same professional regulations. Hence apart from professional qualification and experiences, the qualities of audit personnel should be same. The Institute of Chartered Accountants of India (ICAI) has issued â€Å"SA-220-Quality Control for Audit Work† with an objective to establish standards on quality control as to the policies and procedures regarding of an audit firm for audit work generally, and procedures regarding the work delegated to assistants on an individual audit. The standard is equally applicable to an internal audit department also. The head of internal audit department should regularly review the quality of audit work based on the standard mentioned below. Important extract of SA 220 are given below. Important terms a) â€Å"The Auditor† means the person with final responsibility for the audit. b) â€Å"Audit Firm† mean either the partners of a firm providing audit services or sole practitioner providing audit services. c) â€Å"Personnel† means all partners and professionals staff engaged in the audit practice of the firm. d) â€Å"Assistant† means personnel involved in an individual audit other than the auditor. Audit firm 1. The audit firm should implement quality control policies and procedures designed to ensure that all audits are conducted in accordance with the standards on auditing. 2. The objectives of the quality control policies to be adopted by an audit firm will ordinarily incorporate the following: a) Professional requirements: Personnel in the firm are to adhere to the  principles of independence, integrity, objectivity, confidentiality and professional behavior. b) Skills and competence: The firm is to be staffed by personnel who have attained and maintain the technical standards and professional competence required to enable them to fulfill their responsibilities with due care. c) Assignment: Audit work is to be assigned to personnel who have the degree of technical training and proficiency required in the circumstances. d) Delegation: There is to be sufficient direction, supervision and review of work at all levels to provide reasonable assurance that the work performed meets appropriate standards of quality. e) Consultation: Whenever necessary, consultation within or outside the firm is to occur with those who have appropriate expertise. f) Monitoring: The continued adequacy and operational effectiveness of quality control policies and procedures is to be monitored. 3. The firm’s general quality control policies and procedures should be communicated to its personnel in a manner that provides reasonable assurance that the policies and procedures are understood and implemented. Individual audits 4. The auditor should implement those quality control procedures which are, in the context of the policies and procedures of the firm, appropriate to the individual audit. 5. The auditor, and assistants with supervisory responsibilities, will consider the professional competence of assistants performing work delegated to them when deciding the extent of direction, supervision and review, appropriate for each assistant. 6. Any delegation of work to assistants would be in a manner that provides reasonable assurance that such work will be performed with due care by persons having the degree of professional competence required in the circumstances. Direction 7. Assistants to whom work is delegated need appropriate direction. Direction involves informing assistants of their responsibilities and the objectives of the procedures they are to perform. It also involves informing of matters, such as the nature of the entity’s business and possible accounting or auditing problems that may affect the nature, timing and extent of audit procedures with which they are involved. 8. Audit programme is an important tool for the communications of audit directions. Time budgets and the  overall audit plans also helpful in communicating audit directions. Supervision 9. Supervision is closely related to both direction and reviews and may involve elements of both. 10. Personnel carrying out supervisory responsibilities perform the following functions during the audit: a) Monitor the progress of the audit to consider whether: i) Assistants have the necessary skills and competence to carry out their assigned tasks; ii) Assistants understand the audit directions; and   iii) The work being carried out in accordance with the overall audit plan and the audit programme. b) Become informed of and address significant accounting and auditing questions raised during the audit, by assessing their significance and modifying the overall audit plan and the audit programme as appropriate; and c) Resolve any differences of professional judgment between personnel and consider the level of consultation that is appropriate. Review 11. The work performed by each assistant needs to be reviewed by personnel of at least equal competence to consider whether: a) The work has been performed in accordance with the audit programme; b) The work performed and the results obtained have been adequately documented; c) All significant audit matters have been resolved or are reflected in audit conclusions; d) The objectives of the audit procedures have been achieved; e) The conclusions expressed are consistent with the results of the work performed and support the audit opinion. 12. The following need to be reviewed on a timely basis: a) Overall audit plan and the audit programme; b) Assessment of inherent and control risks including the results of tests of control and the modifications, if any, made to the overall audit plan and the audit programme as a result of tests of control; c) Documentation of the audit evidence obtained from substantive procedures and the conclusion drawn there from, including the results of consultations; and d) Financial statements, proposed adjustments in financial statements arising out of the  auditor’s examination, and the auditors’ proposed observations/report. Conclusion The personnel qualities required of the internal audit personnel can be summarized as follows: 1. They should possess required qualifications, training, experience and competence. 2. They should have a continuing awareness of development in the field of accounting and auditing especially internal auditing. 3. They should perform their duties with due professional care, paying due attention to the role assigned to them by the management. 4. They should maintain their professional independence. 5. They should be completely impartial and unbiased in their reporting. 6. They should possess highest quality of ethics and integrity. Q.2 What is social audit? Is social audit taken seriously by the corporate world? Give examples of corporates undertaking social audit. Ans:- The social audit is also called social responsibility audit. A business organization exists in society. Hence, it owes certain responsibilities toward society at large. As Lord Denning has observed: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ the directors of a great company should owe a duty to those who are employed by the company to see that their conditions of service are proper. They should owe a duty to the customers, to the people to whom the goods are supplied, a public duty perhaps, not to expect excessive prices. They should owe a duty also to the community in which they live, not to make the place of production hideous or a nuisance to thos MF0013 [Internal Audit and Control] Set1 Q2 Q.2 What is social audit? Is social audit taken seriously by the corporate world? Give examples of corporate undertaking social audit. Ans: Social Audit:- The social audit is also called social responsibility audit. A business organization exists in society. Hence, it owes certain responsibilities toward society at large. As Lord Denning has observed: The directors of a great company should owe a duty to those who are employed by the company to see that their conditions of service are proper. They should owe a duty to the customers, to the people to whom the goods are supplied, a public duty perhaps, not to expect excessive prices. They should owe a duty also to the community in which they live, not to make the place of production hideous or a nuisance to those who live around.† Social audit is mainly concerned with social accounting. It may be noted that social accounting is still in early stage and so social audit also. Social audit also called Social Responsibility Audit is mainly concerned with social accounting. A continuous audit is basically a perpetual audit, where auditors and his staff constantly engaged in checking the accounts throughout the year. Annual audit is done at the end of the financial year when finalization of accounts has been completed and books of accounts closed. A Balance Sheet audit is mainly concerned with the verifications of items appearing in the Balance Sheet such as share capital, reserve and surplus, current liabilities, fixed assets, current assets, investments etc in detail. Importance of the Social Policy: The phenomenal growth of Socially Responsible Funds (now 20% of funds invested in the US), the growing difficulty to attract qualified employees, and the rise of non-governmental organizations able to sue or boycott unethical businesses, demonstrate the vital importance for any business of a well designed Social Policy. The Ethics Policies will attract long-term investors, increase market shares for the ethical product, strengthen partnerships, and make the employees proud. The Labor Policies will attract and keep a qualified workforce, and increase productivity, while opening new markets (ethnic minority customers are sensitive to the anti-discrimination policies in the work place). The Environmental Policies will attract customers interested in the protection of the environment, and investors who fear the risks linked to bad environmental practices, while sometimes reducing the costs with cost-effective modifications of production processes. As for most other components of the Social Policy, serious Environmental Policies will attract Socially Responsible Funds and a qualified workforce (nobody likes polluters!). The Human Rights Policies, also, will attract Socially Responsible Funds and a qualified workforce. Its most important role, however, is defensive: to prevent boycotts or campaigns of protest that could seriously tarnish the reputation of the company accused of practicing (or being an accomplice of) human rights abuses, and the resulting falling stock prices, loss of market shares, and low-moral work force. The Community Policies will not only create roots in a local base for the company, it will also increase the productivity of the work force involved in the projects (by developing their leadership and customerservice skills, building pride and loyalty with the feeling of being useful). The Society (or Extra-Community) Policies boost not only the products linked with the policy but also the image of the company. Cause Related Marketing is extremely appreciated by customers because it makes them feel good (allowing them to support charities without spending their time or money), as long as the charities are well chosen and the percentage is not too small (or the ceiling too low). The Compliance Policies are part of the Social Policy for two reasons. First, by complying with the law, the co. demonstrates it is socially responsible. More importantly, Compliances Policies often go beyond the legal requirements, in order to show concerns for social matters (health, labor, environment, etc.). In many cases, companies build their social image by doing only slightly more than what is required by the law. Creation of a Social Policy: Most companies (if not all) already have elements of Social Policy. Often, these are independent pieces of regulation and practices. Most of the time, they are not part of a unique strategy, they are not managed by powerful senior executives, they are not reviewed before any business decisions are made, and they are not used in ways that would produce their full benefits. The first step is to have an Independent Social Audit, either Defensive (to prevent lawsuits and boycotts), or Productive (to increase productivity, market shares and long term investment). The audit will identify the stakeholders; clarify the components of a Social Policy that would address the concerns of these stakeholders at either the Defensive or Productive level, or make recommendations on the necessary measures to build the Social Policy. The company must be totally involved in the Audit. The Independent Social Audit is neither an inspection (for which the company would dissimulate important pieces) nor is it a situation where the Auditor brings his one size fits all solutions. The Auditor is only the coach of a team, composed of senior executives of the company who are working at gathering the information and finding solutions. The Auditor provides the directions, merges the information to create a whole picture of the social situation, and gives advice on the method used by the company to build its Social Policy and on its different aspects. Ultimately, it is the leadership of a company who builds its Social Policy, and then decides on the best way to run the policy (for instance, nomination of a person or creation of a department dedicated to Social Policy issues). Scope of a Social Audit The identification of the stakeholders is generally the first task of an audit. However, a Social Auditor does not study each group of stakeholders separately. Stakeholders have to be considered as a whole, because their concerns are not limited to the defense of their immediate interest. As a result, the Social Auditor will work on the components of a companys Social Policy (Ethics, Labor, Environmental, Community, Human Rights, etc.), and  for each subject, the Social Auditor will analyze the expectations of all stakeholders. The scope of the audit generally includes the following policies: Ethics: values the company vows to respect. Policies include the pledge not to participate in (nor engage in business with people involved in) a series of activities that are deemed offensive. This list of unacceptable activities often includes exploitation of children, unethical treatment of animals, damage to the environment, and dealings with undemocratic regimes or with bad guy industries (fur, tobacco,guns, etc.). Labor: creation of a working environment allowing all employees to develop their potential. Policies include training, career planning, remunerations and advantages, rewards linked to merit, balance between work and family life, as well as mechanisms that ensure non-discrimination and non-harassment. Environment: monitoring and reduction of the damage caused to the environment. For instance, policies of reduction of emissions and waste. Human Rights: making sure the company does not violate human rights nor appears as supporting human rights violators. Community: investment in its local community. Policies include partnerships with voluntary local organizations, with financial donations, donations in kind (computers for education, food and clothes for the poor), and employees involvement. The company may initiate or participate to a major project such as the regeneration of a poor neighborhood plagued with unemployment, poverty, low education and racial tensions. Society: investment or partnership beyond the community. For instance, Cause Related Marketing (partnership with a charity to market a product while giving a small percentage of the sales to the charity). Compliance: Identification of all legal obligations and of the means to comply. Policies must deal with changing rules related to its work force (Labor), its products (Health, Environment, Intellectual property, specific regulations), its administration (Business, Tax), its dealings (supplier and customer liability, Criminal actions). MF0013 [Internal Audit and Control] Set1 Q3 Q. 3 Explain the Code of Ethics for Internal Auditor. Explain them in context with blacklisting Price Waterhouse Coopers in Satyam Scam. Ans: Code of Ethics for Internal Auditor In his book â€Å"Practical Guide for Internal Audit† R.S. Adukia has scholarly explained about the code of ethics for internal auditor which is as follows: â€Å"This code of ethics sets the minimum requirements for the performance and conduct of internal auditors. This code applies to all internal auditors but does not supersede or replace the requirement on individual to comply with ethical codes issued by professional institutes of which they are members or student members and any organizational codes of ethics or conduct.† There are four main principles: 1. Integrity: The internal auditor should demonstrate integrity in all aspects of their work. Their integrity establishes an environment of trust, which provides the basis for reliance on all activities carried out by the internal auditors. 2. Objectivity: Objectivity is a state of mind that has regard to all considerations relevant to the activity or process being examined without being unduly influenced by personal interest or the views of others. Internal auditors should display professional objectivity when providing opinions, assessments and recommendations. 3. Confidentiality: Internal auditors must safeguard the information they receive in carrying out their duties. There must not be any unauthorized disclosure of information unless there is a legal or professional requirement to do so. 4. Competency: The internal auditor should make use of his/her knowledge, skills and practical experience necessary for auditor’s activity performance. They should not accept or perform work that they are not competent to undertake, unless they have received adequate training and support to carry out the work to an appropriate standard. Achieving compliance with code of ethics i) Security integrity: The internal auditor should: a) Perform his/her job honestly, diligently and with responsibility. b) Perform his/her profession in harmony with the acts and other generally binding regulations. c) Avoid any illegal activity and performing any activity discrediting the internal auditor’s profession. d) Respect the legal and ethical objectives of the organizations. e) Take care that his/her integrity should not be compromised. ii) Objectivity: The internal auditor should: a) Avoid taking part in activities or relations which may damage, or might be understood as damaging his/her unbiased assessment including activities or relations which may be in conflict with public interests. b) Avoid accepting anything that may damage or might be understood as damaging his/her objective professional assessment. c) Protect his/her objectivity against political influence. d) Disclose all substantial facts known to him/her that being undisclosed might misrepresent the conclusions on activities or events assessed. iii) Observing Confidentiality: The internal auditor should: a) Be careful when using and protecting information he/she gathered when auditing. b) Avoid disclosing and making use of the information obtained during the auditor’s activities performance in order to damage the interests of other person or organization. c) Avoid making use of the information obtained during the auditor’s activities for personal enrichment or in a way which would be in conflict with the law or which would damage legitimate and ethical interests of the organization. iv) Demonstrating Competence: a) It is a pre-requisite that all internal audit staff is aware of and understand: 1. The organization’s aims objectives, risks and governance arrangements. 2. The purpose, risks and issues affecting the service area to be audited. 3. The terms of reference for the audit assignment so that there is a proper appreciation of the parameters within which the review be conducted. 4. The relevant legislation and other regulatory arrangement that relate to the service area to be audited. b) The internal auditor should keep educating himself constantly in order to have a good command of internal audit techniques and auditor standards necessary for obtaining, examining and evaluating the information. v) Maintaining Audit Independence: Internal auditors should be independent of the activities they audit. Internal auditors are considered independent when they can carry out their work freely and objectively. Independence permits internal auditors to render the impartial and unbiased judgments essential to the proper conduct of audits. This is achieved through organizational status and objectivity. Independence stands for an internal auditor being able to take a stand and report on materiality issues, uninfluenced by any favors coercion or undue influence. Satyam’s auditors:- So what were the auditors, PricewaterhouseCoopers, doing? There was no cash within the companys banks and yet the auditors went ahead and signed on the balance sheets saying that the money was there. Not just the cash, even they even signed off on the non-existent interest that accrued on the non-existent bank balance! Auditors do bank reconciliation to check whether the money has indeed come or not. They check bank statements and certificates. So was this a total lapse in supervision or were the bank statements forged? No one knows yet. The cops have already raided the PwC office in Hyderabad, but details of what they have found are yet to emerge. The company officials said they relied on data from the reputed auditors. But PricewaterhouseCoopers, stung by this insinuation hit back at Satyam. In a statement to the media, the firm said: The audits were conducted by Price Waterhouse in accordance with applicable auditing standards and were supported by appropriate audit evidence. Given our obligations for client confidentiality, it is not possible for us to comment upon the alleged irregularities. Price Waterhouse will fully meet its obligations to cooperate with the regulators and others. (Extracted from Rediffmail.com). MF0013 [Internal Audit and Control] Set1 Q4 Q.4 As a senior audit assistant of M/s. Asutosh Associates, you are in charge of internal audit team of M/s Rajesh Technologies involved in the manufacture of plastic tubes. From the information you obtained you find the company is facing liquidity problem for the last two years. You are required to prepare working paper indicating the internal audit problems you would expect to face and how you plan to overcome them. Ans: There have been many accounting scandals over the years which resulted in more traders showing interest in learning how to analyze a companys financial statements. When companies do declare bankruptcy, it is usually because they cannot pay their debts. So let’s take a look at the importance of corporate debt and go over how an investor can analyze a company’s liquidity. Economic theory says that the mix of debt and equity in a company’s capital structure is irrelevant, that the value of a firm should be independent of its debt ratio. In the real world, companies and investors have to worry about things like taxes and the risk of default, so a companys capital structure can be relevant to its long-term survival. Long -term creditors can also put restrictions on the company such as preventing it from taking on additional debt or paying higher  dividends. Most public companies have at least some debt, and the biggest reason to take on debt is to leverage the equity (much like buying stock on margin). Return on equity is very important to investors. But the greater the proportion of debt to equity on the balance sheet, the higher the business risk. Since a lot of corporate debt tends to be short-term, there can be a real risk to the company if investors lose confidence in it. It is not unlike a run on a bank, where liabilities (loans) have a longer duration than their assets (deposits). If everyone suddenly wants their money now, the bank will not be able to meet the demand and be forced to close. That is why it is important to look at a company’s debt and liquidity. Liquidity in the option markets refers to the volume of contracts changing hands in a day. There is lots of liquidity in the options of companies such as IBM and Microsoft, since there are many buyers and sellers. However, liquidity means something very different at the company level. Here we are referring to whether or not the company has, or can generate, enough cash to keep operating if they had to pay off short-term debt quickly. Banks use liquidity analysis to assess the risk of a company not being able to repay them in the short term. Agencies rate a company’s debt according to the perceived threat of default. Still, crises periodically seem to emerge from almost nowhere to cause the sudden collapse of companies that seemed solid only weeks before. Once investors lose confidence, as companies such as Enron, Qwest and WorldCom learned, liquidity can mean the difference between survival and death. That is why investors should always take a little time to check debt and liquidity ratios before entering any trading position. Most investors are familiar with the corporate bond market. When a ratings agency such as Moody’s or Standard and Poor’s downgrades a company’s debt, this certainly causes the company’s bond holders some distress, as the value of the bonds will drop. Still, since corporate bonds are primarily long-term debt, this is not usually the source of liquidity problems (unless a large  amount just happens to be nearing expiration). No, it is usually a company’s short-term debt that gets them in trouble. When a company runs into financial problems, their debt rating is usually quickly downgraded. Investors demand a higher premium to lend to the company. If they lose confidence altogether they will simply refuse to lend at any price. If the company does not have liquid assets available, even temporary cash flow problems can quickly become life threatening. Of course, the banks most companies up in the short term. Before investors will buy commercial paper, they usually require a commercial paper back-up facility with a bank. This gives them a bit more security that they will be paid. However, this facility is not meant to be used, and drawing on it is an admission the company is having severe liquidity problems. This is what happened to Qwest about two years ago. When Qwest had trouble borrowing in the commercial paper markets, they had to draw down their $4 billion credit line with banks. It was a stop-gap measure that put off a financial reckoning for a few months, but credit agencies responded by cutting the rating on its outstanding bonds to near junk status. $4 billion is a lot of money to come up with in short time. By comparison, their market capitalization was $16.4 billion at the time, they had annual revenue of about $20 billion, and a loss of $4 billion the previous year. So one of the first ratios an investor should look at is the company’s debt to its total capital. Total capital is all their debt plus equity. This ratio should be compared with what is normal in their industry and not simply against all other businesses. The next thing to look at is a companys ability to meet its debt payments. This is measured by a ratio called â€Å"times interest earned†. Times interest earned is a company’s earnings divided by their total interest cost. For the earnings number you could choose to use EBIT (earnings before interest and taxes), or the more aggressive EBITDA (which adds back the  non-cash costs of depreciation and amortization).

The Decline Of America As A Superpower Politics Essay

The Decline Of America As A Superpower Politics Essay So what makes the United States so powerful? An even more intriguing question is how long will it hegemonic status last? These questions have been highly contested in the Political Science and International Relations field. History has given us insight as to why other hegemonies such as Rome and Britain collapsed, but it is important to make a distinction between history and Political Science, yes history lends a helping hand but it does not dictate what will happen in the future. The theories and arguments presented in this paper will represent the varying views of United States as a superpower. With the rise of China and India and the world which is seems to be shifting toward a more multipolar distribution of power it seems as if the United States is coming to an end within the next 20 years. However India and China face major internal problems such as ethnic division and political corruption that is prohibiting it from fully blossoming into a superpower. Therefore I argue that th e United States will remain the superpower, but not only will the U.S. have to adopt new policies but also be willingly to accept the fact that it power will be essentially less powerful. Fareed Zakarias article The Future of the American power: How can America Survive the rise of the rest: draws stark comparisons between Britain when it was the dominant force in the world and the U.S. One of the comparisons is the Boer war and the Iraq war.  [1]  There were 45,000 casualties, a loss of a half a billion pounds, and stretched its military beyond its capacity. The image of Britain was now looked at in a negative light. However, Britain contributed to its rapid decline by inefficient governance and corruption in war its war tactics  [2]  . Zakaria contest that however that Britains fall from grace was not because of poor politics but because of bad economics. He provides an example of how Britain failed to make efforts that will facilitate growth in the future; while Britain was concentrating on producing bicycles the United States was producing 12 times as many cars  [3]  . Zakaria also points to the fact Britain chose to submit to rising power which was the United States at the time also contributed to its place as were it now as second tier the U.S. The act of submission is significant to the future to relationships in a world is becoming more and more globalized. It has been illustrated in American foreign policy that the U.S. is reluctant to submit to any type of concession in regards to foreign policy. At the 2010 Nuclear Summit the president Barack Obama emphasized that the United States is the leader in foreign policy when it comes to combating terrorism around the world and that the actions taken by the U.S. is for the betterment of the world. What is interesting about this statement is prior to the summit president Barack Obama and Dmitry Medvedev signed the START treaty. The Strategic Arms Reduction Treaty was symbol of a new start in U.S. Russians relations which had hit an all time low during the Bush administration. More importantly this act signals how the United States are conceding a one aspect that is paramount to its status as the Hegemonic power in the world, its nuclear weapons. Granted that once these weapons are destroyed both the United States and Russia have enough nuclear weapons to destroy the rest of the world this several times over; it was perhaps a symbol of rare cooperation between two countries who are very powerful in their own aspects, to benefit both of them especially image wise. President Dmitry Medvedevs foreign policy is encompasses what some scholars predict will become more prominent in the international area, which is nationalism. International Law and the world are becoming multipolar.  [4]  The United States relationship with its most important international institution, NATO is becoming more and more contentious; differing opinions on the war on Afghanistan, the existence of U.S. nuclear weapons in Europe and its lukewarm relationship with Moscow are causing concern for the United States  [5]  . If NATO cannot come to an agreement with the its mission in Afghanistan, frankly, the U.S. war filled with many problems; a lack of trust between the U.S. and president Karzi, Afghanistans seemingly slow response to the U.S. push towards democratization, and hundreds and thousands of Afghani casualties. Secretary of State Hilary Clinton has made a recent trip to Estonia to me with NATO to help mend difference  [6]  . If differences with NATO mater ialize into deeper disagreement the United States could suffer a severe blow to its influence. It has been in illustrated in the past how the United States uses its influence in foreign policy to dictate and shape foreign policy that will lessen the threat against them and affords them the opportunity to control aspects of new military development with its allies and enemies  [7]  . This has been the stance of American foreign policy, an example is when Europe attempted to form its military independent of U.S. influence this of course was met with extreme criticism and backlash from the United States, this prevention of a military influence has been a policy carried by both republican and democratic administration starting with Bush I, Clinton, and Bush II  [8]  . It is unclear as to whether or not president Obama will continue this policy as staunchly as the previous presidents. Foreign policy is not the only potential problem that the United States Fareed Zakaria argues that before the American Dream there was the British way of life  [9]  . His point being that the American dream is just as susceptible to becoming a part of history just as the British way of life has become a piece in history. However this is not necessarily true the same article American culture is constantly being perpetuated in the media around the world and English is the most common universal language, American music, movies, and movies stars are the most recognized in the world. The United States remains the most attractive place for foreign exchange students with 30% approximately each year  [10]  . Soft power can be the key to keeping America as a hegemonic power and the U.S. recognizes that. President Barack Obama has emphasized the importance of education he has pushed to make college affordable for every American child. It is no secret the United States struggles with an inequality gap in regards to education. It is often echoed that American students are falling behind in math and science but if examined a little closer this is only somewhat true: those numbers represent the schools that do not have the resources which is a small problem now but if not fixed the third of the population that this statistic reflects will not be able to contribute to the economy and therefore will worsen the already strained economy  [11]  . He has also stressed the importance of community colleges giving those students who for whatever reason could not attend a four year university right away a chance to utilize their education in a positive way. In comparison to its two adversaries China and India, the United States schools surpasses their educational system. The quality of educati on in those countries is weak when compared to the United States. An example was given that resonates and attest to this point specifically with China. China teaches its students to test while the United States teaches its students to think critically. Leaders from emerging countries recognize that being able to think critically which have inspired visits from government officials to schools. Financially the United States invests more in education than Europe: the United States invest 2.6%, Europe invest 1.2%, and Japan investing 1.1%  [12]  . America leads in nanotechnology and biotechnology two subject fields which inspire innovation and investment. What fosters nanotechnology and biotechnology to grow is engineering. Statics show that China and India are producing more engineers than the United States. According to the numbers the China produces 600,000 and India produces 300,000. However when analyzed more closely the engineers that are come out of these countries are taught to resolve or create simple task  [13]  . The United States universities has the luxury of giving incentives to people who choose to major in engineering especially minorities because of this there has been more encouragement to youth to take on those fields, the agenda being to keep Americas competitive edge. President Barack Obama has already increased the NASA budget by $6 billion pledging to conduct advance research in space, new missions to Mars, and increase earth based observation to get a better study of the earths environment  [14]  . What the United States is doing is building on Human capital. It is obvious that through because of the current economic crisis the United States realizes that investing in health, education, and innovation is a way to keep the country ahead of any type of competition that could be seen as a plausible threat in the near future. What gives America the advantage is that it has the capacity to invest in Human capital. As opposed to China as mentioned where there is large disparity between the rural community and the urban community and India where illiteracy rates are staggering especially among women and men. In addition Europe will be facing its own Human capital problem: because of its aging population less and less people are going to be able to work and it will become more costly to take of them. In contrast the United States is expected to see an increase in population the U.S. population is expected to increase by 65 million people in 2030  [15]  , and given the current effor ts by the U.S. they will more technology sound, even more educated, and healthier than previous generations, which can only enhance the United States as leading force in the world. It is important to recognize however the United States is facing tremendous problems. While the U.S. has tried to build a hierarchy with foreign its foreign allies with it obviously being at the top of the latter  [16]  , keeping the United States as the leader in foreign relations: it seems as if other states are becoming stronger in various ways and are pursuing their interest more so than collectivity. Proponents of the U.S. primacy believe that other states will comply with the United States because their involvement in world affairs is looked at to be in good cause for the country  [17]  . The war in Iraq, its relationship with Israel, its politics in Latin America, and the image of Washington D.C. all contribute to uneasiness in with foreign countries. A recent study shows that U.S. popularity is increased since Obama came to office. Cynicism about Americas image a been a road block to American power, but a study done by the BBC published on April 18th shows that global views of the U.S. has improved over the last year, while other countries have declined  [18]  . Part if this report shows that the U.S. has overtaken China with respect to favorably. So what does this mean for the U.S.? When countries feel threaten or insecure about a relationship with a fellow state, economic and policy agreements become more contentious and the government becomes less trust worthy, which in effect will cause restraint among projects or trade relations that will hurt both parties. If the U.S. continues to appear to less aggressive in its image there is a possibility that other countries will follow. However America will have to deal with countries that are forming democracies that are not molded after Westernize democracy. This can further complicate how America pushes for Human rights, international law, and foreign policy because its influence has been diminished as other states are becoming more influential. The world is showing that there a struggle between American ideology and shift to multipolarity. However if there is a possibility that America can still keep its status but the United States has to accept the fact that the financial crisis will have a lasting impact on its future: power is money and provides leverage, seeing that this is in jeopardy the United States will have become more cooperative with emerging states. What the U.S. has in its favor is it improving image, its leading education, and its military power that surpasses any country in the world. The U.S. has a long way to go from failing from grace, it needs to utilize its soft power, continue to build its allies, and finally continue strengthen its military. Although it will be less powerful it will still the hegemonic power of the world.

Changes to the Concept of Mass Audience

Changes to the Concept of Mass Audience Is the concept of the mass audience becoming increasingly redundant as new communications technologies such as the internet and interactive tv develop. In order to understand whether the concept of the mass audience is still influential, with regard to new communications such as the internet and interactive TV, one will first need to know the meaning attached to the concept of mass audience theory.   Blumer (1950) argues that mass audience theory can be described in four parts.   Firstly, the mass audience may come from all walks of life, and from all distinguishable social strata; it may include people of different class position, of different vocation, of different cultural attainment, and of different wealth etc. Secondly, the mass is an anonymous group, or more exactly is composed of anonymous individuals (he means anonymous in the sense that unlike the citizens of earlier communities, the people who are members of the mass audience for the media do not know each other).   Thirdly, there exists little interaction or change of experience between members of the mass.   They are usually physically separated from one another, and, being anonymous, do not have the opportunity to mill as do members of the crowd.   Fourth, the mass is very loosely organised and is not able to act with the concertedness or unity of a crowd.   His statement was five years after the second world war.   This was during and after a period when the media was used as propaganda, through films, radio, and poster art that they had attempted to persuade mass audiences to follow their policies, in which to the critics of the time it is not surprising that the media must have seemed like a dangerous weapon in the wrong hands, capable of persuading millions to follow evil men.   The concept of the mass audience is essential to our understanding of the media.   It is the public in whose name programs are made and laws are passed.   It is the commodity that supports commercial broadcasting.   It is the arena in which the effects of mass communications are played out.   It is the place where the meanings and pleasures of media use are ultimately realized.   The audience, in short, is the foundation of the media’s economic and cultural power, whereby, without it, the entire enterprise has very little purpose, Webster and Phalen (1997).   The idea of an audience is common to both academic theory and industry practice.   As McQuail (2005) puts it, it is one of the few terms which can be shared without difficulty by media practitioners and theorists alike.   In most cases the audience is conceptualized as a large, loosely connected mass on the receiving end of the media.   In addition to this there are sufficient reasons to wonder whether the term audience is still a useful one, especially as there are so many kinds of use of many different communications media.   The term audience cannot easily be divested of its strong connotation of spectatorship, of rather passive watching and listening.   It is also closely tied in meaning to the reception of some message despite the fact that we know audience behaviour to involve several equally important motives or satisfactions, for example, social togetherness and the pleasures of actual use of a medium, regardless of content.   Despite this, there seems to be no viable alternative term, and so it will be used to cover diverse occasions.   In addition, Livingston (2002) comes to a similar conclusion, noting that no one term can be expected to cover the variety of relationships which now exist between people and the media.   She also adds that what is central is the nature of the relationship, rather than an artificial concept.   With this in mind one will move on to talk about the validity of the concept of the ‘mass audience’ becoming redundant as new communication technologies such as the internet and interactive TV develop.   Now, technology can be said to be one of the greatest challenges to the media in recent years, and one that will intensify further in the 21st century.   Its potential impact on the form and content of media output, the processes through which media messages are produced and consumed, and on the role of the media in society is bound to escalate to a level never seen before.   Such challenges are not new as the history of the mass media is a history of technological development with profound social consequences and implications at every stage.   There are however, strong grounds for believing that contemporary media are undergoing particularly dramatic technologically driven change, heralded by a qualitative new phase in the cultures of advanced capitalism.   This is a time that will be characterized by media interactivity, accessibility and diversity, with new freedoms for the audiences (or the consumer) McNair (1996).   It will also be the era of universally available cyberporn, information overload, and the decline or disappearance of some traditional media.   Cyberporn for example, is one big issue which has prompted some politicians and other interested parties to be pessimistic about the impact of these new technologies on the quality of cultural life.  Ã‚   The internet which is also known as the information superhighway through which information can be passed at an unprecedented rate, is a new medium which is currently having a strong impact on the production and consumption (mass audience) of the media.   The internet links millions of individual users and networks by satellite and cable, offering access to the Worldwide Web mainly used by commercial organizations and Usenet, a network for private individuals organized in to thousands of newsgroups.   These facilities can be used for advertising and promotion (including that of university departments, many of which now have a Web page profiling their activities); for on-line publishing of the type discussed earlier in the discussion of print media; and for communication between individuals by e-mail.   The latter maybe used for the circulation of data by researchers (for example, one could subscribe to a Latin American based services supplying up-to-date information about the Latin American media) or for a two way communication between geographically disparate users with a common interest.   As the internet develops and the infrastructure becomes more sophisticated it has become routine for virtual conversations to take place in cyberspace involving many individuals sending and receiving messages almost as quickly as if they were in the same room.   The power of the internet was first demonstrated during the San Francisco earthquake of January 1994, when it was used to send out the first information about the disaster, beating CNN and other news organizations to the Scoop.   But the significance of the internet for media culture goes beyond that of another leap in the speed of information dissemination.   It constitutes an entirely new medium, harnessing the vast information-handling potential of modern computers, now easily accessible to the mass consumer market as well as the traditional scientific and industrial users, and the distributive power of cable and satellite delivery systems.   The internet presents a further, and to date the most radical dissolution of the barriers of time and space which have constrained human communication since after the Second World War.   Speculation about what the Internet will do for and to human society abounds.   From one perspective, which we might describe as utopian; the Internet does indeed herald the emergence of a true global village, a benign virtual community accessible to anyone with a computer terminal and a knowledge of how to use it.   This perspective stresses the accessibility and interactivity of the new medium; the fact that it allows ordinary people to communicate across continents at the pressing of a return key on the keyboard of the computer, at relatively low cost (by comparison with telephone and fax), on all different types of issues and subjects.   The internet is not owned by any state or multinational company, and no state or company can control its use.   The internet’s relative freedom from the commercial and political constraints which have accompanied all previous communicative media, combined with its accessibility and interactivity, censorship, regulation, and commercialization like no other.   Another view is to see the internet as the latest in a long line of dehumanizing technological developments, producing a population of computer-nerds who, if they are not watching TV or fiddling with their play stations, are addictively surfing the Net.   The internet can be said to encourage not communication but isolation, in which one talks not to real people, but disembodied screens.   In addition to this, the cost of buying and owning a PC or laptop is rather expensive for countries whose economies are still developing.   Most people in these countries would not be able to afford to buy and own a PC or a lap top.   Hence, although it is a very useful medium used by people in the developed countries, it will take sometime before a more than average percentage of the general populis becomes aware of the major advantages of the use of the internet.   In most counties in the UK for example, there are libraries that provide free internet services for certain duration of time.   However, most people tend to use the internet for personalized e-mail services and searching for items and services.   These are not accessible through the traditional forms of the media (i.e. newspapers, brochures, etc).   Concerns about the implications of the internet are often based on a fear of its anarchic, uncontrollable character, precisely the qualities welcomed by its most enthusiastic advocates.   The internet, it is argued, provides an uncensorable platform for the dissemination of all kinds of antisocial messages.   For example, in the US newsgroups are devoted to the propaganda of extreme right-wing, pro-gun militias.   Cyberporn as earlier mentioned is also cited, particularly in relation to children and young people.   In July 1995, Time magazine devoted the bulk of an issue, and its cover, to the problem of cyberporn Elmer-Dewitt (1995).   The cover depicted a young boy, face reflecting the green light of a computer terminal, his eyes wide open with ama zement.   The article warned that Usenet and Worldwide Web networks were being used to distribute pornography all over the world, including as the cover illustration made clear to children and young adults.   The material being distributed was of the most extreme kind.   Rimm (1995) argues that computers and modems are profoundly redefining the pornographic landscape by saturating the market with an endless variety of what only a decade ago mainstream America defined as perverse or deviant.   Cyberporn does illustrate the threat posed by the internet, as seen by some.   To a greater extent than is true with traditional forms of disseminating pornography to the mass audience (and this applies to all morally or legally sanctioned information), the internet permits a private mode of consumption (no need for guilty browsing among the top shelves); it is user-friendly, allowing a high degree of selection and choice for anyone familiar with the system; and it is free of censorship, respecting no community standards or national boundaries.   As McNair (1996) puts it, traditional means of regulating and restricting pornography are useless on the Net.   And as children and young people are known to be among the most frequent and adept users of the Internet, cyberporn thus emerges as a serious threat to new generations.   Moral chaos and anarchy without the control of legislators does harbour information overload which acknowledges the inherent difficulty in imposing traditional constraints on the medium.   The key issue here is whether the internet i s a print medium, which enjoys strong protection against government interference, or a broadcast medium which enjoys strong protection against government interference, or a broadcast medium, which enjoys strong protection against government interference, or a broadcast medium, which may be subject to all sorts of government interference, or a broadcast medium, which may be subject to all sorts of government control Elmer Dewitt (1995).   The internet is neither print nor broadcasting, but a qualitatively new medium, to which conventional means of exerting control are extremely difficult, if not impossible, to apply.   It still remains to be seen if the global community (and it would have to be a genuinely global effort) can agree on standards of taste and decency for the Internet which are both enforceable and acceptable to the growing population of users.   According to the BBC (2004), new technologies and services are increasing the choice available to audiences and transferring power from schedulers and broadcasters.   Public sector broadcasting (PSB) providers will have to work much harder in future to persuade audiences to access their material and build brands across a variety of platforms.   They also add that fragmentation of audiences and the growth of digital television are posing new challenges for public service broadcasters.   BBC (2004) do suggest that changes in technology are also creating new and potentially more effective ways of meeting the needs of audiences in the nations, regions and localities.   The BBC also accepts a responsibility to explore partnerships with ot her broadcasters designed to sustain the wider PSB ecology.   The BBC is currently engaged in discussions with Channel 4 about a number of potential areas of co-operation.   These range from sharing R D and technology advances in new media services, through co-operating on international distribution, to options for pooling technical infrastructure, back-office functions and training.   In the same response by the BBC they argue that there is mounting evidence that regional television may be insufficiently local to meet the needs of some communities, having been hindered for decades by technology, topography and patterns of transmitters.   This response by the BBC to Ofcoms review also states that many viewers would prefer more local news to the current model of regional provision.   In their view, it is important to consider new ways of harnessing digital TV technology and broadband distribution, rather than simply replicating the traditional model of regional opt-outs.   McQuail, Blumler and Brown (1972) published results of research into the goals served by media use, not for society, but for media users.   They assumed media and content choice to be rational and directed to specific goals and satisfactions.   Audience members are conscious of the fact that they make choices.   In general these choices, or personal utility as McQuail calls it, are a more significant determinant of audience formation than aesthetic or cultural factors.   All these factors they assumed could be measured.   They do, offer an explanation of media-person interaction, which lists: diversion, personal relationships, personal identity and surveillance (or information seeking) goals.   McQuail in general was critical of this with regard to his earlier work and suggests that social origins and ongoing experience are important in understanding audience and media relations, which fell outside the initial behaviourist and functionalist leanings of the research.   These however are not so easily measured.   Social origins, any person’s class background, for example, can be translated into quantit ative terms (as more or less formal and informal schooling), but ongoing experience may, for any one person, take a multitude of forms that need not even relate directly to one another: from what one learns from an individual film or article in a magazine, to witnessing everyday racism or parental neglect in the street, to boredom doing a job that has seemed so exciting.   Theoretically, uses and gratifications never really develops.   It is impossible to establish whether uses indeed precede gratifications in time, or whether gratifications are legitimized by inventing uses.   If the latter is the case, the uses and gratifications model cannot free us from the dominant paradigm: we are still seduced by the media, to such an extent even that we invent needs for what is basically imposed on us by capitalism (commercial media) or paternalist nation-state (PSB).   It is also important to stress that gratificationist research as it has also been called, was not initially understood to be a mainstream or conservative approach to media and society.   On the contrary, it appeared to break with a tradition of only looking at effects (mass communication research) or at texts (such as the film criticism of the British journal Screen) in order to conclude something about audiences.   Gratifications research at least asked people and made them part of the media meaning society equation.   It is only when gratificationaist research is used as a spearhead in debates about the possible convergence of quantitative and qualitative traditions in media research (the first seen as conservative and mainstream, the second as its challenger), that media critics such as Ang (1989) offer a strong defence of ethnographic method against individualistic quantitative research and of taking a closer look at what we mean by the term active audience.   Ang (1989) argue that it is basically impossible to bring the two traditions in mass communication research together.   The social scientists who work with quantitative method in uses and gratifications research and have here been labelled mainstream may superficially be seen to use the same terms the critical researchers use, but this does not mean that the two have consensus over the way in which the object of study needs to be conceptualized, or infact over the goals and aims of science or social research as an enterprise. CONCLUSION One can conclude here that neither the optimistic nor pessimistic views described above represent a realistic appraisal of the Internet’s significance for media culture.   Certainly, as the utopian perspective asserts, the internet permits a qualitatively new level of communication between human beings, and hitherto unimagined access to all kinds of information.   But the resulting global village can be no more benign than the individuals who use it, and the materials sent down its superhighways and byways.   The Internet, like all previous developments in communication technology is destined to reflect the best and the worst that humanity has to offer.   It will continue to evade state censorship and arbitrary moral regulation, undeniably a good thing, but it will certainly be subject to a creeping commercialization, as its economic potential becomes clear in which the mass audience will play a major role in this revolution.   This process has already beg un, and will accelerate in the twenty-first century.   One will also add that successive waves of information revolution from the invention of the printing press to film and television, and now cyberspace have each presented problems of control and regulation for legislators in the UK and around the world, problems of adaptation and restructuring for the media industries; new challenges and temptations for audiences. REFERENCES AND BIBLIOGRAPHY Ang, I., (1989), Wanting audiences, On the politics of empirical audience research, in E. Seiter, H. Borchers, G. Kreutzner and E. Warth (eds) Remote Control, Television, Audiences and Cultural Power, London:   Routledge, pp. 79 – 95. Blumer, H., (1950), Audiences and Media Effects, An introduction. Briggs, A., and Cobley, P., (2002), The Media:   An Introduction, 2nd edition, Pearson Longman. BBC (2004), Ofcom review of public service television broadcasting – Phase 2 Report, November, A BBC Response. Berger, A.A., (1995), Essentials of Mass Communication.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Elmer-Dewitt, P., (1995), On a screen near you: cyberporn, Time, July. Hay, J., Grossberg, L., and Wartella, E., (1996), The audience and its landscape. Livingston, S., (2002), Young people and New media, London: Sage. McNair, B., (1996), Mediated Sex, London: Arnold. McQuail, D., (2005), Mass communication theory. McQuail, D., Blumler, J., and Brown, J., (1972), The television audience, a revised perspective, in D. McQuail (ed.), Sociology of Mass Communication, Harmondsworth:   Penguin, pp. 135 – 165. Rimm, M., (1995), Marketing pornorgraphy on the information superhighway, (on-line version), first published in George town Law Journal Spring. Whelan, P., and Webster, J.G., (1997), The mass audience:   Rediscovering the dominant model. www.ofcom.org.uk