Emotional labour Essay

1. According to Bryman (2004), emotional labour is regarded as situation in the workplace where workers are required to shows certain emotion as a part of their job. Bryman (2004, p.103) describes the developing trend of presuming work as a performance, where workplace is seen as stage for performance, while workers are the actors on the stage. He states that workers’ performance that is presented to the customers is vital as it is memorable to customers. Bryman (2004, p.103) emphasizes that emotional labour is capable of creating performative labour. In emotional labour, workers manage their inner feeling to display facial and bodily expression (Bryman, 2004, p.104). He suggests that the emotion shown can be positive or negative depends on the job’s requirement. Hochschild (1983, as cited in Bryman, 2004, p.104) considers emotional labour as acting, and distinguished it into surface and deep acting. Surface acting is explained as displaying the accurate emotion without feeling it, whereas deep acting involves the true feeling when the emotion is being shown (Hochschild, 1983 cited in Bryman 2004, p.104). Bryman (2004, p.104) states that there is a continuing change from focus on control to formation of commitment to the organization, so that workers are emotionally attached to the organization. Bryman (2004, p.104) states that the creation of emotional tie will cultivate excitement and meaning for workers. Furthermore, Bryman (2004, p.105) suggests that emotional labour directly affects quality of service delivery, which also affects the quality of goods and services provided. Customers are getting more and more concern on the quality of delivery (Bryman, 2004, p.105). Showing positive emotion like smiling and making eye contact will develop good atmosphere when the service is being delivered (Bryman, 2004, p.105). Bryman (2004, p.105) also states that with the research on flight attendants, it shows that display of positive emotion like smiling must be deeply felt by the workers but not surface acting. Emotional labour is very important as it distinguishes services which have roughly the same products (Bryman, 2004, p.106). Bryman (2004, p.106) explains that the growing understanding of emotional labour as one of the factors that affect customers satisfaction, which is important to repeat business have been the cause for customer care programmes’ growth. He also insists that Total Quality Management (TQM) have affected customer care programmes, which the  main focus is on customer satisfaction. Bryman (2004, p.106) have focused on Disney Theme Parks which emotional labour is very vital in its service delivery. Every employee has been trained to show positive emotion all the time when confronting customers (Bryman, 2004, p.108). Disney has made use of training programmes to create commitments and values which help in emotional labour (Bryman, 2004, p.109). Bryman (2004, p.110) has shown that lots of jobs involves certain level of emotional labour and there is formal emotional guideline in work role. Nevertheless, he argues that displaying emotion based on only formal instruction is a mistake, because it will affect workers’ work because workers themselves have own ability to express emotion needed in work. Bryman (2004, p. 111) states that huge fraction of employees is influenced by the necessity of emotional labour, and women are being demanded in profession related to emotional labour than men. Bryman (2004) relates the influence of emotional labour to workers in airlines, shops, McDonald’s, restaurants, telephone call centres, zoos, and hotels. In addition, Hochschild (1983) as cited in Bryman (2004, p. 121) proposes that emotional labour leaves adverse effect on labourer as it separates wor ker’s action and feeling. However, studies (Wouter, 1989; Leidner, 1993; Sharma and Black, 2001 cited in Bryman 2004, p.121) showed that emotional labourers in some jobs feel satisfied when able to assist customers. Bryman (2004, p.122) suggests that the incurrence of bad effect of emotional labour is dependent on jobs environment. He also proposed that ‘philanthropic emotional labour’ is occasionally expressed by worker out of willingness and will not incur negative effect on workers. Besides that, aesthetic labour involves forming employees into desired appearance to portray the image of company (Bryman, 2004, p.123). Bryman (2004, p.123) suggests that the aesthetic and emotional labour are used together in workplace, and the growing importance of style and image will increase the need of aesthetic labour. Hence, emotional labour has been increasingly demanded as it can differentiate one service from another. Emotional labour may inflict adverse impact on emotional labourer, but there are also researches that show the other ways round. 2.  Emotional labour has greatly influence the service industries nowadays (Bryman, 2004). However, arguments exist within the issue of emotional labour over the years (Smith, 1999).   Firstly, it is agreeable that emotional labour is related strongly with service performance (Bryman, 2004, p.105). This is due to positive emotion in service delivery to customers will provide satisfaction to customer which satisfaction implies good quality of service delivery (Bryman, 2004, p.106). Involving emotions when facing customers is vital to keep loyal customer and repeat business as it give much satisfaction to customers (Albrecht & Zemke, 1985 cited in Grandey,2000 ). Ashforth and Humphrey (1993) as cited in Grandey (2000) states that handling emotion may cause positive delivery of service as it reflects good image of organization and makes customers feel good. Positive expressions of emotion like smiling and giving compliments are some example of involving emotion to boost service performance (Adelmann, 1998 cited in Grandey, 2000). Studies from Pugh (1998) as cited in Grandey (2000) showed that there is a direct relationship between emotion shown by bank teller and customer contentment. Besides, it is undeniable that women are more demanded than men in jobs related to emotional labour (Bryman, 2004, p.111). He states that it may because of women are more suitable to display emotion in some particular jobs (Bryman, 2004, p.112). According to Fay (2011), gender differences are significant in occupations with high level of emotional labour. Finding by Simpson and Stroh (2004) as cited in Fay (2011) showed that women are more probably conceal their negative feeling, whereas men are likely to hide their positive feeling. In addition, research by Mann (2007) as cited in Fay (2011) revealed that men express true emotion on what they actually feel, while women tend to show warmth and not affected by their true feeling. Women have higher level of emotional expressivity (Rafaeli and Sutton, 1989 cited in Grandey, 2000). Therefore, they can accomplish service jobs better which require emotional labour (Grandey, 2000). Apart from that, Bryman (2004) stresses that women are more suitable than men in some occupations where sexuality is a key element. Example of those work that suit women is nursing, nurses are required to express strong emotion such as care, affection and kindness (Henderson, 2001). The nursing work suit women since they have high level of emotional expressivity. From all 2,500,000 nurses,  only 6% are men and this showed that nursing is an occupation dominated by female (NursingSchool.org, n.d.). Hochschild (1983 cited in Bryman 2004, p.121) argues that worker engaged in emotional labour will have negative effect inflicted to them. However, it is not always the case that emotional labourers are adversely affected. Studies have shown that emotional labourers like flight attendants, beauty therapists and insurance agents do not feel the negative impacts of emotional labour when being involved (Wouters, 1989; Leidner, 1993; Sharma and Black, 2001 cited in Bryman, p.121). Research by Ashford and Humphrey (1993) as cited in Grandey (2000) showed that workers involved in emotional expression to satisfy have more jobs satisfaction as they make their jobs less dull. A study on table servers reported that employees who really put feeling in the jobs are more satisfied than employees who do not (Adelmann, 1995 cited in Grandey, 2000). Hence, those studies have shown that workers involved in emotional labour are not harmfully affected, but they gain job satisfaction from it. Finally, cast members in Disneyland must show emotional labour when facing every customer (Bryman, 2004, p.109). This aspect of emotional labour in Disneyland is not the best emotional approach to bring the best out of the cast members. This is because workers feel horrible when their emotion is totally controlled by the organization (Hohschild, 1983 cited in Bryman, 2004). Lack of control and autonomy over their own emotion can lead to life stress and work stress (Rodin, 1986 cited in Grandey, 2000). Research from Wharton (1993) as cited in Grandey (2000) discovered that employee with high emotional autonomy have relatively low emotion fatigue than employee with low autonomy. Eventually, low autonomy and high emotional regulation in workplace can cause withdrawal behaviour (Grandey, 2000). Grandey (2000) suggests that emotionally exhausted workers might leave the organization in the long run due to burnout. A court case involving customer service workers sued the company because they were required to smile even though they were sexually harassed by customers (Grandey, 2000). Thus, Disneyland which takes away workers’ emotional independence might cause negative result. In conclusion, many arguments still persist in the aspects of emotional labours. Therefore, more researches and studies needed to be carried out so that emotional labour can bring the best out of workers and ultimately the organization. 3.  Emotional labour have increasingly significant to business nowadays. Everyone has the experience related emotional labour whether on the giving or receiving end.  I have encountered many occasions associated to emotional labour in which I’m on the receiving end. After reading text by Bryman (2004), I felt that emotional labour is extremely important in today’s workplace to satisfy customers after reflecting on my own experience. The most memorable encounter I had experience was at electronic shops. I was surveying between the shops to purchase an electronic device I wanted. As I was surveying between electronics shop, I realised that the attitude of salespersons towards customer are different from one another. When I was at one of the shops, the salesperson welcomes me with a bright smile and offers me help whenever I need it. He was explaining patiently the feature of the device to me with a pleasurable tone and his smile never went away even it took a long time to explain to me. On the other hand, when I was at another electronic shop, the situation was totally different from the first shop. The salesperson did greet me when I entered the shop but his face was gloomy and most importantly without a smile. From his tone when speaking to me, I felt that he was not willing to serve and explain his product to me. He did not proactively explain his product and only answered my inquiry with a low tone. Finally, I bought the device from the first electronic shop. In my case, salesperson as the frontline service employee is very critical as they are the key to generate sales to consumers (Smith, n.d.). So, they are the workers who should involve emotional labour to perform their task effectively (Ashforth and Humphrey, 1993 cited in Grandey, 2000). In my case, the first salesperson expressed positive emotion which satisfy me as a customer but the second salesperson did not. Eventually, the first salesperson succeeded selling his product to me. In conclusion, after reading the text by Bryman (2004), I realised that the importance of emotional labour especially in service industries. I understand the significant even more deeply when it relates to my own experience as myself had influenced by emotional labour. References Adelmann, P.K., 1995. Emotional labor as a potential of job stress. In: S.L. Sauter and L.R. Murphy, eds. n.d. Organizational risk factors for job stress. Washington, DC: American Psychological Association, pp.371-381. Albrecht, K. and Zemke, R., 1985. Service America! Doing business in the new economy. Homewood, IL: Dow Jones-Irwin. Ashforth, B.E. and Humphrey, R.H., 1993. Emotional labour in service role: The influence of identity. Academy of Management Review, 18(1), pp.88-115. Bryman, A., 2004. Disneyization of Society. [e-book] London: SAGE Publication Ltd. Available through: Tun Hussein Onn Library website [Accessed 16 August 2012]. Fay, C.L., 2011. Gender differences in emotional labour. Ph.D. The University of Texas at Arlington. Available at: [Accessed 24 October 2012]. Grandey, A.A., 2000. Emotional Regulation in the Workplace: A New Way to Conceptualize Emotional Labor. Journal of Occupational Health Psychology, [e-journal] 5(1), pp. 95-110. Available through: Penn State w ebsite [Accessed 23 October 2012]. Henderson, A., 2001. Emotional labor and nursing: an under-appreciated aspect of caring work. Nursing Inquiry, [e-journal] 8(2). Available through: Nursing Network on Violence Against Women, International [Accessed 20 October 2012]. Hochschild, A.R., 1983. The managed heart: Commercialization of human feeling. Berkeley: University of California Press. Leidner, R., 1993. Fast Food, Fast Talk. Berkeley: University of California Press. Mann, S., 2007. Expectations of emotional display in workplace: An American/British comparative study. Leadership and Organization Development Journal, 28(6), pp.552-570. NursingSchool.org, n.d. Nurses by the number. [online] Available at: [Accessed 26 October 2012]. Pugh, S.D., 1998. Why do happy employees have happy customers? Emotional contagion as an explanatory in research on customers service. First Conference on Emotions and Organizational Life. San Diego, CA. Rafaeli, A. and Sutton, R.I., 1989. The expression of emotion in organizational life. In: L.L. Cummings and B.M. Staw, eds. n.d. Research in organizational behaviour. Greenwich, CT: JAI Press. Vol. 11, pp.1-42. Rodin, J., 1986. Aging and health: Effect on the sense of control. Science, 233, pp.1271-1276. Sharma, U. and Black, P., 2001. Look good, feel better: Beauty therapy as emotional labour. Sociology, 35(4), pp.913-931. Simpson, P. and Stroh, L., 2004. Gender Differences: Emotional Expression and Feelings of Personal Inauthenticity. Journal of Applied Psychology, 89(4), pp. 715-721. Smith, D., 1999. Emotional labor. Soundings, [e-journal] 11(spring). Available through: Barry Amiel and Norman Melburn Trust [Accessed 25 October 2012]. Smith, G.P., n.d. Customer Service success. [online] Available at: [Accessed 26 October 2012]. Wharton, A.S., 1993. The affective consequences of service work: Managing emotions on the job. Work and Occupations, 20(2), pp.205-232. Wouters, C., 1989. The Sociology of Emotions and Flight Attendants: Hochschild’s Managed Heart. Theory, Culture and Society, 6(1).

Interview: Occupational Therapy and Child Essay

The current interview process is in regards to a child who is four years old and was diagnosed with autism when he was two years old. Children with autism often display deficits in language, social interaction, behaviors, and sensory and perceptual processing (Case-Smith &ump; O’Brien, 2010). Therefore, the purpose of the current interview is to investigate the child’s overall needs, strengths, and weaknesses in regards to the child’s specific condition to gain an in-depth understanding of the child. The goal of the interview is to collect thorough information about the child to allow the practitioner to gain an understanding of the child and parent’s needs for therapy. Furthermore, the interview facilitates rapport between the practitioner and the child and parent and expresses the practitioner’s desire to understand and empathize with the child. It is important to establish a relationship with the child and the parent to allow for an open discussion and a successful intervention. The practitioner should establish proper eye contact and engage with the child properly to gain the child’s trust during the interview process. Structure of interviewing The structure of the interview is made available so there are smooth transition within the interview. The questions are phrased in an open-ended form to promote more conversation with the client and allows the practitioner to gain more information about the client. The questions in the interview are directed to the parent due to the young age of the child and the child’s diagnosis of autism. Furthermore, according to Stone and Hogan (1993) â€Å"parents offer an unique perspective on the child’s behaviors, one that is acquired over time and across different contexts and input from parents provides an invaluable supplement to clinical observations.† The intake form is formatted in a style where the practitioner may easily ask the questions and transcribe the information from the client. The typical sections of the interview are the opening, body, and closure (Sommers-Flannagan,J. &ump; Sommers-Flannagan, R., 2003). The intake form contains information regarding demographics, medical history, treatment history, and developmental history in the opening section. In the body section of the interview, information about the occupational performance areas, performance skills, and performance patterns are addressed. Lastly, the interview concludes by requesting the personal goals and major concerns for the client and parent. Opening In the beginning of the session, the practitioner introduces oneself to the client by stating the practitioner’s name, qualification and role in the setting (Crepeau, Cohn, &ump; Schell, 2009). In the opening of the interview, the practitioner needs to inform the client of the purpose of the interview and the type of questions that are going to be asked (Crepeau et al., 2009) and discuss about confidentiality (Sommers-Flannagan, J. &ump; Sommers-Flannagan, R., 2003). Confidentiality is an integral aspect of the interview process and is important to the client and practitioner. Establishing confidentiality encourages the client to participate with a healthy attitude and lead to effective sessions in the future. According to Sommers-Flannagan, J. and Sommers-Flannagan, R. (2003), practitioners in the opening of the session have a duty to make a positive first impression or they will lose their client’s trust. Practitioners need to relay that they care about their clients both with verbal and non-verbal cues (Sommers-Flannagan, J. &ump; Sommers-Flannagan, R., 2003). In the current case, the practitioner seeks information about the client’s demographics, medical history, treatment history, and developmental history. Although the goal in the beginning is to create a warm setting (Sommers-Flannagan, J. &ump; Sommers-Flannagan, R., 2003), it is important to learn about the client’s background information. In order to develop a proper treatment plan for the future, it is essential to know about the client’s history. Demographics questions are posed to gain general information about the client’s age, contact information, and caretaker’s information. Questions regarding medical history are present to help provide information regarding any medical disability that may affect the client’s current condition. Treatment history questions provide how effective the previous interventions were for the client and a framework for future interventions. Information regarding the client’s developmental history are asked to understand the client’s milestones and areas that the child may display delays. These questions provide the practitioner with a thorough background about the client and enables the practitioner to formulate a direct and specific treatment plan for the client. Body The body of the interview incorporates the development and exploration phase, which is the time when the practitioner and the client collaborate together to develop the personal story (Crepeau, et al., 2009). Moreover, during this stage of the interview process, the practitioner asks questions that are related to the client’s occupation and the factors that may hinder or promote the client’s occupations. The questions in the current interview are formatted according to the Occupational Therapy Practice Framework (OTPF) (American Occupational Therapy Association, AOTA, 2008). Within the body of the interview, the following topics are addressed: areas of occupation, performance skills, and performance patterns. Areas of occupation According to AOTA (2008) the areas of occupation are: activities of daily living, instrumental activities of daily living, education, work, leisure, play, social participation, and rest and sleep. In the interview, the practitioner poses questions to investigate the child’s independence regarding activities of daily living, which are bathing, eating, dressing self, and grooming. It is important to know how independent the child is in these areas to have an understanding regarding the child’s personal needs. Children with autism often are capable of learning tasks such as self-care, but it is important to know the child’s level of functioning. Due to the client’s age and diagnosis, the client is reliant on the care taker or parent to assist with instrumental activities of daily living. Education and play are the child’s primary occupations, therefore, it is important to recognize the child’s needs and capabilities in these areas. The intake interview asks questions regarding the child’s experience in school to help describe the child’s learning abilities. Children with autism often have developmental delays which impact the child’s abilities to grasp or process information (Case-Smith &ump; O’Brien, 2010). The level of functioning vary for each child on the autism spectrum, therefore, it is essential to know the specific academic experience of the individual child. Moreover, children with autism exhibit disturbances in behavior which often impacts their progress in education (Case-Smith &ump; O’Brien, 2010), therefore it is imperative to inquire about the child’s behavior issues. It is difficult to work with individuals who display behavioral issues, and therefore, children who have autism may often be refused for services, such as education. Other difficulties children with autism often experience are with social interaction and appropriate play. Practitioners need to inquire about the child’s interaction with other individuals their age and family members (Stone &ump; Hogan, 1993). It is important to have an idea of how the child interacts, if any, and what specific activities are motivators. Children with autism may react to strange settings and activities negatively, therefore it is essential to seek information regarding tasks that may offset these behaviors. Furthermore Lord, Rutter, and Le Couteur (1997) states that it important to ask questions regarding social interaction and avoidance to differentiate between children diagnosed with fragile X from those who are diagnosed with autism. Performance Skills According to AOTA (2008), performance skills are part of the occupational therapy domain and include: sensory and perceptual skills, motor and praxis skills, emotional regulation skills, cognitive skills, and communication and social skills. These areas within the performance skills are integral information that are relevant in children diagnosed with autism. The child diagnosed with autism may display difficulties in these areas. In this section of the interview, the practitioner seeks information regarding the child’s communication skills. Children with autism may not have spoken language, but may exhibit various communicative skills with the parent. According to Lord et. al (1997), questions regarding communication, such as directing attention, expressing interest in others, social interaction and imitating responses should be asked because children with autism often display disturbances in these areas. Also these forms of questions help differentiate between a child who has intellectual disability and autism (Lord et al., 1997). Other questions directed to children with autism are in regards to sensory processing skills. Children who are diagnosed with autism often haven an aversion to sensory stimulations and may over or under react to sensory input such as touch, sound, taste, and sight. Children with autism may display difficulty processing sensory information (Zager, 2005). Since children with autism often display issues with sensory processing and over stimulation, it is important to identify what specific form of sensory difficulties the child experiences. Difficulties in these areas may also pose problems with child’s ability to regulate their emotions, which leads to disturbing behavioral problems. Therefore, questions regarding these issues are pertinent to identify in order to have a successful intervention. Another focus within the performance skills domain is motor skills. Children with autism have developmental delays (Stone and Hogan, 1993) and this results in the child’s difficulty with motor and motor planning skills. Children with autism often have difficulties with praxis and therefore are often unable to perform novel tasks. Questions directed towards investigation of child’s praxis is important to identify because this provides the practitioner with an understanding of what the child is capable of doing. Understanding the child’s capabilities will allow the practitioner to have a foundation to establish proper therapeutic interventions. Performance Pattern Within this domain of the occupational therapy practice framework (AOTA, 2008), the different areas include: routines, roles, and habits. This area is relevant to children with autism because of the child’s high tendency to engage in repetitive behaviors (Zager, 2005). Therefore, it is encouraged for practitioners to inquire about the child’s daily routines, habits, and roles. Some of the habits (or behaviors) children with autism exhibit are unhealthy and practitioners should seek information about the specific behaviors that are harmful to the child. Often, children with autism display tantrums due to change in routine. If the practitioner does not seek information regarding these types of behaviors, then it may halt progress in the intervention. Closing In the last section of the interview, the practitioner needs to transition smoothly to the end the session (Crepeau et al., 2009). It is important for the practitioner to identify the child and parent’s goals and clear up any questions the client may have regarding the interview and the future sessions. The practitioner and client collaborate together to establish goals that are of primary to the needs of the client. Practitioners need to clarify any questions the client may have and provide information about the future sessions.

Accounting Theory and Critical Issues

The following assignment examines the annual report of Common wealth Bank Australia in the context of adhering to the General purpose Financial Accounting. Commonwealth Bank Australia has been chosen as an ASX top hundred-listed corporation. The assignment evaluates the effectiveness of business entities in strictly adhering to the framework as well as the guidelines of the conceptual framework of accounting. In this regard, it can be said that there has been issues as per the assessment as well as the registering of financial transactions in the year ended annual report of the company. As such, this has an adverse effect on the procedure of the financial reports towards the stakeholders of the organization. Zimmerman (2013) stated that the general-purpose financial recording should develop the necessary guideline, to help the business entities to maintain authenticity and transparency in the financial accounts of the business entity. The business entity has been operating in many co untries and constitutes of a substantial market share in the international market. According to Groot and Selto (2013), the general purpose financial accounting offers a unified guideline that can be applicable to all the globally reputed companies in the Australian market. The Commonwealth Bank Australia has been making efforts to adhere to the General Purpose financial accounting in the market. According to Hassard and Pym (2012), the brand has faced issues recently in recording as well as measuring the transactions in the domestic and the international market. The Commonwealth Bank Australia is a multinational business organization that operates in many countries. The brand has taken many transfer pricing measures as per the taxation laws and guideline of the particular country. The conceptual framework in the business organization shall consist of the qualitative characteristics as well as recognition and the de-recognition criteria of the general-purpose financial accounting of the organization. The study also evaluates the accounting measures like IAS 11 and and its role in assisting the business entity in adhering to the conceptual framework in the context of the General Purpose financial Accounting. Despite of the best efforts of the management of the business enterprise in adhering to the General Purpose financial Accounting of the organization, there has been existing consistencies and issues related to the recording and the assessment of the financial transactions. Fiolleau et al. (2013) stated that these financial irregularities can be overcome by implementing rigid auditing measures in the business organization that shall facilitate organizational growth in the business entity. The following attributes of the financial data provided by Commonwealth Bank Australia in the context of the General Purpose Financial Accounting can be noted. Relevance- The annual report of Commonwealth Bank Australia offers the relevant importance to the business enterprise. The report contains all the necessary details so as to assist the management of the business entity in developing the appropriate financial as well as the operating policies for a business entity. Jones (2015) stated that the accounting principles of the business enterprise shall have to offer the in-depth financial details about the necessary financial details about the business enterprise. As such , the annual report and the year ended financial statements of the business enterprise shall be considered as relevant in the existing global market. Material - The information can be considered as material if omitting it can lead to adverse financial decisions for the business enterprise. The company follows the principle of materiality to influence financial decisions for the business entity. As such, it can be said that the management of the business enterprise has considered every financial data that can have an impact on the financial decision making as well as sustainability of the business entity. in this regard , it can be stated that the management of the business enterprise has to take appropriate financial decisions regarding the preparation of the financial statements of the business entity . In this regard , it can be stated that the uniform quantitative guidelines for the establishment of the financial policies for the enhancement of the financial policies as well as the goals and the objectives of the business entity . Comparability - The financial statements established by the business enterprise can facilitate comparison between the two different years. As such, the brand has the ability to determine the operational as well as the financial policies of the business enterprise shall facilitate comparison between the two different years. As such, the management of the business entity can be able to take the necessary financial measures to overcome the organizational threats of the business entity. Bonin (2013) mentioned that comparability is one qualitative attributes that shall assist the users to assess the general financial state of a business enterprise. Thus. it can be stated that there are users shall be able to compare the general financial position of the business entity with the previous years and respond appropriately for organizational growth and sustainability in the domestic and the international market. Verifiability- The concept of verifiability would assist users in representing the economic condition of the existing business entity. Lee and Parker (2013) mentioned that the attribute of verifiability shall enable the users to verify the financial information of the business entity. In this regard , it can be stated that the financial data provided on the annual report has been verified in the context of the current year. Timeliness- The concept of Timeliness relates to having prior information to the decisions-makers of the business entity that shall help the business entity in making appropriate business as well as financial decisions. An in-depth analysis of the financial statements is presented in the business entity. Therefore, this shall assist the business enterprise in making authentic financial statements of Commonwealth Bank, Australia. As such, the timeliness of the financial statements is an essential attribute of towards establishing of the financial strategies as well as the policies of the business entity. Understandability- The concept of understandability refer to presenting the information in a simplistic manner to help users in making informed financial decisions for the business entity. According to Fiolleau et al. (2013), the management of the Commonwealth Bank , Australia has presented the accounting statements in a simplified manner so that it can be easily understood by the users. The concept of understandability is evaluated in the annual report of   Commonwealth   Bank, Australia . As such, the data presented in the annual financial statements of the business entity is simple to understand yet in-depth in details . As such, the understandability is a definite characteristic of the management of the business entity. These attributes has been essential for the business enterprise in the implementation of effective financial policies. For the purpose of measurement in accounting, the fair value of accounting is used to assess the assets and the liabilities of the organization as per the organizational goals and the objectives. In this regard, it can be stated that the fair value of measurement in accounting can be used in determining the actual worth of the assets and the liabilities in the business organization. Commonwealth Bank, Australia has been able to assess the existing liabilities as well as the assets of the organization as per the existing market condition in the domestic as well as the International market. According to Deegan (2013), the fair value accounting in the business entity has been an influencing factors   in determining the exact financial position of a business entity. The fair value accounting of the business entity   asists the business   organization to make effective   financial strategies   of   the business   entity. Therefore, the value of the assets would be ascertaine d as per their current market value.   The recognition criteria refer to the factors on which the identification of assets and the liabilities depends, in the context of Commonwealth Bank, Australia. The Commonwealth Bank , Australia has been recognized the asset as well as the liability of the business entity in, changes in equity as well as the expenses of the business enterprise facilitating authenticity and transparency in the annual financial statements of the business enterprise. Therefore, it shall assist the business enterprise in enhancing the cost of the organization as well as enhancing the changes in the business organization. In the recognition criteria, the probability in the inflow or the outflow of cash in the business organization for a particular period of time shall have to be analyzed in the attainment of the organizational goals and the objectives of the business enterprise. Miller and Power (2013) stated that the following two existing standards - IAS 1 Presentation of the Financial Statements and IAS 8 Accounting Policies, Changes in Accounting estimates and errors have assisted Common Wealth Bank Australia in adhering to the conceptual framework of the general-purpose financial accounting. These policies in the business entity shall help the business entity to strictly adhere to the general-purpose financial accounting and prepare detailed financial reports for the business enterprise. According to Freeman et al. (2014) the IAS 1 develops the basis of the financial statements in the year –ended annual reports of the entity . These accounting statements provide the faithful representation of the transactions as well as events and conditions of the business entity. The existing inconsistencies in the existing conceptual framework shall have to be eliminated by the IAS 18 accounting standards. According to Deegan (2012), the framework states that the asset and the liabilities of the organization shall have to be recognized through the expected future benefits of the organization. In the recent years, the brand has faced discrepancies in the recording as well as the assessment of the financial transactions of the business entity. In addition, the brand has developed the necessary measures to overcome the existing discrepancies and facilitate the development of the financial policies of the business entity. The Common Wealth Bank, Australia has implemented effective internal accounting policies of the business organization. Auditing has been a pertinent accounting tool for the business entity in frequent monitoring of the financial statements in the business entity. This has ensured that the financial statements in the annual reports of the busine ss organization shall reflect the existing financial position of the business organization. Bonin (2013) stated that internal auditing is an effective part of the general-purpose financial accounting of the business organization. Therefore, the existing inconsistencies in the annual reports of the organization would have to be assessed through the internal control measures in the organization. As per the conceptual framework in the General Purpose Financial Accounting the assets and the liabilities of the organization would be recognized if the future economic benefits comes or flow out of the organization. In this regard, it can be stated that the IASB emphasis uniforms academic guidelines and the policies of the business entity. As such, the management of the business entity has been responding appropriately in overcoming any discrepancies or threats for the business entity. As such, this has assisted the business entity to strictly adhere to the conceptual framework of the business entity. Horngren et al. (2013) mentioned that financial reporting refers to development of the external financial statements consisting of balance sheet, statement of cash flows and the stockholders equity and the notes to the financial statements present in the annual report of the organization. Thus, it can be said that the stakeholders of the business organization has to receive updated financial information about the business entity. As such, this shall assist the investors to acquire the necessary financial data and make informed investment and financial decisions for the business entity. The financial reporting is an essential aspect of the operational as well as the financial decisions of the business. As such, the business entity has been making pertinent efforts in adhering to the conceptual framework of the General Purpose Financial Accounting. According to Bebbington et al. (2014), the business entity has to make the necessary measures in the development of the goals and the objec tives of the business entity. Henderson et al. (2015) stated that the business entity has taken measures in the recognition of the intangible assets of the organization. In this regard, it can be stated that the management of the business organization has also recognized bad debt as well as the provision of bad debt in the organization. In addition, the recognition of revenue expenses in the business entity is another pertinent part of the General Purpose Financial Accounting in the business organization. The financial reporting deals in the disclosure of the financial data to the management as well as the public. According to Christensen et al. (2016), the financial reporting can have to be issued in the quarterly as well as the monthly basis. As such, the Commonwealth Bank Australia has been reporting to the existing shareholders of the business organization through the strict financial reporting guidelines. Horngren et al. (2013) stated that the security and the exchange commission (SEC) in the business enterprise is an essential part of the financial reporting policies of the business entity. As per the guidelines of the general Purpose financial accounting, the shareholders, potential investors and the consumers and the government of the business organization are the parties that shall benefit from financial re porting .Thus, Commonwealth Bank, Australia adheres to the General Purpose financial accounting in developing the organizational policies and strategies. It can be said that Commonwealth Bank Australia has taken pertinent efforts in adhering to the conceptual Framework in the General Purpose Financial Accounting. The brand has taken measures in the establishment of operational and financial strategies for Commonwealth Bank Australia. However, the internal auditing is an effective tool for the business entity in assessing the financial situation of the business enterprise and recognizing the existing discrepancies in the financial system of business enterprise. The Commonwealth Bank, Australia has been adhering to the general-purpose financial accounting and measure the equity, asset, liability and income as well as the revenues of the organization. The brand strictly adheres to the conceptual framework in the context of the reporting of the financial statements to the business entity. The Commonwealth Bank, Australia conducts financial reporting in quarterly or on a annual basis The recognition criteria refer to the recognition of the assets and liability of the organization that result in the inflow and outflow of the revenue in the organization. The fair value of accounting in the business entity relates to the assessment of the assets as per their existing market value. The Commonwealth Bank, Australia has been in a strong financial position in the recent years. The data extracted from the financial annual reports relates to the measurement of the assets, liabilities as well as the income and the recognition of the incomes and the revenue of the organization and indicates the financial strength of the entity when compared to the substitute brands in the market. In the coming years it can be expected that the business entity shall acquire a greater market share in the domestic and global market. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014. Sustainability accounting and accountability. Routledge. Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media. Bonin, H., 2013. Generational accounting: theory and application. Springer Science & Business Media. Christensen, H.B., Nikolaev, V.V. and Wittenbergà ¢Ã¢â€š ¬Ã‚ Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research, 54(2), pp.397-435. Commbank 2016 Available at: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/pdfs/annual-reports/cba-annual-report-30%20June-2015.pdf [Accessed 3 Sep. 2016]. Cortesi, A., Tettamanzi, P., Scaccabarozzi, U., Spertini, I. and Castoldi, S., 2015. Advanced Financial Accounting: Financial Statement Analysis–Accounting Issues–Group Accounts. EGEA spa. Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia. Deegan, C., 2012. Australian financial accounting. McGraw-Hill Education Australia. DRURY, C.M., 2013. Management and cost accounting. Springer. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Fiolleau, K.J., Hoang, K.J. and Pomeroy, B., 2013. Communications with Audit Committees: How Do Auditors Decide How Much Information to Provide about Management’s Accounting Practices?. Freeman, R.J., Shoulders, C.D., Allison, G.S., Smith Jr, G.R. and Becker, C.J., 2014. Governmental and nonprofit accounting: theory and practice.JJpaejournal Of Public Affairs Education Volume 20 Number 3, p.441. Groot, T. and Selto, F., 2013. Advanced management accounting. Pearson Higher Ed. Harrison, J.S. and Van der Laan Smith, J., 2015. Responsible accounting for stakeholders. Journal of Management Studies, 52(7), pp.935-960. Hassard, J. and Pym, D. eds., 2012. The theory and philosophy of organizations: critical issues and new perspectives. Routledge. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015. Issues in financial accounting. Pearson Higher Education AU. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., 2013.Introduction to management accounting. Pearson Higher Ed. Jones, S. ed., 2015. The routledge companion to financial accounting theory. Routledge. Lee, T.A. and Parker, R.H., 2013. Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) (Vol. 50). Routledge. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory. The Academy of Management Annals, 7(1), pp.557-605. Zimmerman, J.L., 2013. Myth: External financial reporting quality has a first-order effect on firm value. Accounting Horizons, 27(4), pp.887-894.

Promotion Strategies Research Paper Example | Topics and Well Written Essays - 500 words

Promotion Strategies - Research Paper Example The individual brands remain competitive because of implementing effective strategies that can conquer the market. Therefore, it is relevant for the players of the soft drink industry to develop unique and marketable strategies of winning customer trust. The soft drinks industry is composed of various players including coca cola, Pepsi, and Cola Turka, Zam Zam cola, Parsi cola, position and RC cola among others. Despite being many players, coca cola and Pepsi have mastered the art of marketing to their advantage. Both of the companies specialize in making concentrates that are distributed to their various bottlers. This ensures that the company serves large markets in the world. Coca cola’s objective is maintaining its market grip in all parts of the world. As a result, it has been able to establish itself in all the countries in the world apart from North Korea and Cuba (Hayes, 2007). However, it is reported to be available as a gray import in both countries. Furthermore, the company manages to conquer the soft drink market by diversifying its products. For example, the company has had caffeine free versions and fruit flavours that have been included over the years. Moreover, the company provides the no calories colas that can be found it the coca cola outlets. On the other hand, Pepsi also manages to diversify its products to accommodate various customers. However, its main objective is to have an influence in a large soft drink market through continuous brand marketing in various parts of the world (Stevenson, 1989). Promotion of the soft drink brands is a matter of importance to the market players. The companies use different communication channels in order to promote their products. Their promotional objectives are to remain relevant and enlarge their market coverage. For example, the internet is the most common platform of marketing among the companies. The companies

Comparison of Two Sets of Data Lab Report Example | Topics and Well Written Essays - 1500 words

Comparison of Two Sets of Data - Lab Report Example The lab report "Comparison of Two Sets of Data" overviews two datasets of gross motor vehicle domestic weights from the year 2002 and from the year 2004. This report applied information from a secondary source for its investigation. The collected data was then subjected to statistical analysis using excel from which cumulative were developed. Further, histograms were developed to facilitate analysis of the two sets of data. Gross vehicle domestic weight refers to the maximum weight of a vehicle based on the manufacturer’s specification. It normally indicates the combined weights of all elements of a vehicle such as a frame, body, engine, devices, luggage, and passengers. This information is contained in vehicles’ registration documents. Statistical applications that offer ground for comparing and contrasting records of motor vehicle weights over periods can be used to investigate the existence of a change in a trend of gross weights. The combination of statistics from the two periods of time allows for easier analysis into identifying similarities and differences between the two sets of data. A review of the combined frequency distribution table, for example, identifies a comparative trend in the weights of the vehicles between the intervals less than 20 kipps up to 69.9 kipps. Though the paired frequencies within this range vary across the two years, the differences are significantly small, falling within a one percent disparity. A difference is observed beyond 70 kipps frequencies reported in the year 2004.... .6% 100-109.9 35 0.1% 110-119.9 13 0.0% >120 Kips 13 0.0% In order to gain a clearer insight into the two sets of data, histograms were developed as shown bellow, Histogram for the year 2002 Histogram for the year 2004 Combined results tor the two period were also calculated as shown bellow Frequency distribution table for the year 2002 and the year 2004 Bin 2002 2004 120 Kips 0.0% 0.0% Stacked histogram for the years 2002 and 2004 Combination of statistics from the two periods of time allows for easier analysis into identifying similarities and differences between the two sets of data. A review of the combined frequency distribution table, for example, identifies a comparative trend in the weights of the vehicles between the intervals from less that 20 kipps upto 69.9 kipps. Though the paired frequensies within this range varies across the two years, the differences are significantly small, falling within a one percent disparity. A difference is however observed beyond 70 kipps at w hich frequencies reported in the year 2004 are significantly higher than the frequencies reported in the year 2002. This observation is clearly identified from the stacked histogram that identifies higher percentage frequencies in the year 2002 for values lower than 70 kipps. The percentage frequencies in 2002 however goes bellow those in the year 2004 for the intervals that falls above 70 kipps. The similarity in trend of the reported data for the intervals that falls bellow 70 kipps indicates that the percentage distribution in demand, and hence production and use of vehicles

Social Context Account Essay Example | Topics and Well Written Essays - 1500 words - 1

Social Context Account - Essay Example Precisely speaking, we belong to the middle class; my father has a lucrative business. Despite the lucrative business that my father owned, I cannot categorically say that life was all rosy. There were tough times; the gambling took the better part of my father’s earnings to an extent that there was nothing left to fend for the family. The worst time came about when we lost our house and were forced to live in deplorable condition. I was brought up in Muslim family and therefore, at a tender age, I was exposed to Sharia virtues, which natured in me a variety of admirable core values. First, I am a staunch believer in the existence of Allah the father. This is my major core value and in my everyday life, I strive to live in accordance with the Koran doctrines. According to Achard (1993, pp. 103) â€Å"Core values are those fundamental beliefs that define how one conducts themselves." Core values, therefore, dictates and presents a guiding principle on one's action in the cours e of undertaking his daily activity. On a personal note, I believe I have core values that define my actions and decisions. Additionally, I belief that honesty is an integral value that everyone should possess as it makes one to earn trust among peers or colleagues. I always ensure that I speak the truth to my parent’s peers and colleagues, and this has enabled me to have a cozy relationship with everyone I interact with on various subjects. Kongstvedt (2006) avers that values play a great role to individuals as it dictates their decisions and actions from time, especially at the workplace. One notable role that values play in individual’s life is that it gives people purpose. When your values are clearly defined, you are less likely to drift and in all cases, you make decisions based on internal reflection. Lack of values makes life to lack direction and therefore, individuals will make decisions based on pressures and circumstances without deep reflection. Having cor e values restores purpose to life and provides direction on how one handle work-related challenges. When your core values are well cut out for you, all your decisions will be constituent with your core values. On the other hand, lack of apparent core values makes individuals to make decisions that they later on regret about and, which can even compromise on service delivery at the workplace (Archard, 2003). Core value also plays the role of making one to have confidence in one’s own ability. When you know your core values you gather courage because the decisions you make and your actions are based on the values you hold dear. Aries (2002) says that commitment to ones values give one the audacity to face job-related challenges head on because one belief in his own ability. Lastly, core values make life simple; one never debates on his decisions and actions they simply reflect if such actions align with their core values, which they hold dear. Core values offer an internal comp ass on how to handle the situation at the workplace during a crisis. Family is an important social unit that defines our roots. I am always committed to my family; I respect and am obedient to my parents, and I relate well with all my siblings. I subscribe to the adage ‘everything might change us, but we start and end with family’. My parents were a bit strict and my mother, in particular, has never allowed me to socialize with boys. My mother was very possessive she loved us so much and

Place Bio Los Angeles Essay Example | Topics and Well Written Essays - 1250 words

Place Bio Los Angeles - Essay Example Davis and McWilliams alerted visitors to the existence of Los Angeles's deep division and hidden history of conflict but they did not specifically tell where the evidence was prominent, where one could go to actually see it. The guide brilliantly produced listings of many historic sites of struggle with themed tours of the city from Latino, Native American and the African American. A People’s Guide to Los Angeles is a socio-political look at the West Coast’s occasionally explosive cultural reservation that do not turn up in the usual tourist guides. There are several sites highlighted in the site including Biddy Mason Park which is located less than 50 yards south of the Bradburry. Dalores Hayden created the sculpture, mural dedicated to the lie of Biddy Mason. She was born a slave in Georgia, 1818; however, she went to San Bernardino in 1851 with Rebeca Smith. California was a free state and a judge declared Mason set free. (Robert, 2003). Kashu Reality is another site in â€Å"A people’s Guide to Los Angeles†. Kazuo Inouye was propelled towards the success by his experiences with discrimination. He worked hard to open up all-white neighborhoods to the white people. He worked with Japanese Americans and African Americans to purchase homes often from Jewish homeowners or others who were sympathetic to racial integration. He helped to change the face of several Los Angeles neighborhoods. When he found a Japanese American buyer, a rival white estate agent broke all the windows in the home. Inouye confronted him directly and threatened to shoot the white real estate agent if he dared to interfere with the property again. Through similar tactic, he managed to sell a number of homes in the Crenshaw district during the 1950s and 1960s (Chaz & Mitchell, 2005). He advertised regularly in the Black Press and facilitated the area’s demographic shift from an all-white to a multiethnic African, American, Japanese and Latino place. Another location of great importance is the southern California Library for social studies and research on Vermont. It is well known for their extensive collection of books, posters, political pamphlets and other memorabilia in connection with struggle in Los Angeles. Philips who is a Los Angeles native, author of many in his fiction uses geography to discuss race, class and social fabric of Los Angeles. He touches on Downtown gentrification, Japanese in the Crenshaw District, the Library Tower among others. City of Quartz is another site evident in the â€Å"A people’s Guide to Los Angeles†. Davis took it as his responsibility in correcting of Banham's refusal to look into Los Angeles's shadows and alleyways. City of Quartz is the closest that could be used to giving Los Angeles the noir sociological treatment that it deserves. Davis lays bare the structures of power, inequality, and violence that diminished the Californian dream. He also highlights a cast of villains that i ncludes the real estate and railway barons who carved the place up in the twentieth century. Davis produced affecting chapters such as the ones on the militarization of the city through initiatives designed to keep out homeless people, and his account of the creation of the new downtown. He tells

Interior design - university case study Assignment

Interior design - university case study - Assignment Example ful forces for the effectiveness of school and universities; however this belief must be justified by empirical evidence for its better implementation at practical level. The University of Minnesota is also trying hard to adopt technologies and techniques that will help them improve student learning in the classroom environment. The management and the professors at the University of Minnesota thinks that it is not the laptops, projects or tablets which are considered important for the classroom environment. But it is the swivel chair that contributes towards the effective learning of the students. Research support the fact that the instructors should have students switch and change in a fluid moment rather than make them clunking around and trying to get them into different situations. The researchers at the global education environment think that the role of the teacher should be more of a coach rather than just focusing on the delivery of information which may not even be effectively interpreted by the students. The classrooms at the University of Minnesota are more intentionally designed that positively correlates to the student engagement which helps in improving the rate of student success. When students at the University of Minnesota were questioned about the swiveling chairs and connectable tables, almost 72 percent of the students said that the changes in the interior of the classroom increased the level of concentration and their engagement in classrooms. They also agreed to the fact that changing the interior of the classroom and including more swiveling chairs and connectable tables will help the students to achieve higher grades. After observing the effectiveness of swiveling chairs and connectable tables the University of Minnesota is planning to renovate more classrooms and also the lecture halls for the fall semester. Beside the interior of the class, leadership is also considered to be a powerful force for the effectiveness of student learning.

Removing Hurdles of Management Case Study Example | Topics and Well Written Essays - 1000 words

Removing Hurdles of Management - Case Study Example The first understanding that must be referenced has to do with the need for effective management techniques that can provide for a culture of success within the new expansion. Whereas the provision of certain products to the consumer is ultimately the means by which the company could hope to become successful, the establishment of an effective culture within the company, and exhibited amongst its employees, will also have a tangential and direct effect on whether or not consumers will be satisfied with the products and will seek to repeat the buying experience in the future (Gorden, 2009). Likewise, management should seek to promote a level of unified and uniform training of its employee base so that they will be capable and knowledgeable with respect to understanding unique nonverbal cues that the consumers might provide them (Mollins, 2008). For instance, Shaun Gallagher would promote interaction theory as a means of developing a level of social and psychological understanding in t erms of the way in which the consumer react and the means by which the salesperson or staff member engages with that. Rather than merely providing employees with a certain set of expected statements or product promotion that they can provide, interactional theory would encourage management to place a specific focus on the level and extent to which money is directed towards training sales numbers in terms of how they should respond from a nonverbal point of view (Marpin, 2013). Â  Likewise, in attempting to craft an effective firm, Burn’s theory of leadership as such, would indicate that stakeholders within management should either practice a transactional form of leadership or a transformational leadership (Oppenheimer, 2013). As such, the transactional form of leadership is one in which the leader focuses on building relationships between the leaders and followers.

SingTel Group Essay Example for Free

SingTel Group Essay SingTel Group is Asias leading communications group, providing a diverse range of communication services and solutions, including fixed, mobile, data, Internet, info communications technology, satellite and pay TV. They are listed as the largest company in Singapore Exchange by market capitalization. They are also listed on the Australian Securities Exchange as a result of our acquisition of Optus, the second largest communications provider in Australia on September 2001. In addition, the SingTel Group is a long-term strategic investor in six regional mobile operators in India, Indonesia, the Philippines, Thailand, Pakistan and Bangladesh. To serve the needs of multinational corporations, SingTel has a network of 36 offices in 19 countries and territories throughout Asia Pacific, in Europe and the USA. The SingTel Group serves about 383 million mobile customers in 25 countries. In Singapore, SingTel has 130 years of operating experience. SingTel has played an integral part in the development of the country as a major communications hub in the region. Today, SingTel continues to shape the digital media and ICT market in Singapore. Despite full liberalization since 2000, SingTel remains the leading mobile, broadband and fixed line operator and in July 2007 ventured into home entertainment with the launch of mio TV. In September 2010, SingTel launched high-speed fibre services, with distinctive applications focusing on entertainment, convergence and productivity enhancement for home and business users. SingTel is a long term strategic investor. As a strategic investor, they work closely with their affiliates to grow the business, by leveraging their scale in networks, customer reach and extensive operational experience. SingTel’s affiliates benefit not only from the relationship with SingTel. By being part of a larger group, they are able to share experiences and insights from one another. These learning help affiliates as they navigate challenges and take advantage of opportunities in their own markets. In the future, the Group continues to review new investment opportunities in Asia and emerging adjacent markets and will be financially disciplined in its evaluation of new investments. (Sustainability Report, 2010) Purpose of the analysis As the Asia Pacific‘s best multimedia solution group, SingTel believe that creating and delivering value to customers, employees and shareholders is fundamental to their business. They are making communication easier, faster,  more economical and reliable by breaking the barriers of distance, price, time and technology. Singapore Telecommunications Limited (SingTel) has over 130 years of operating experience and has played an integral role in the development of Singapore as a major communications hub in the region. SingTel are doing well to bringing the best-in-class global communications solutions to customers. So, the purpose of this analysis to provides an overview of SingTel’s approach, priorities and performance in the area of sustainability for business operations and how they work with their regional associates. Their policies and programs are covered under four key areas – Marketplace, People, Environment and Community. Moreover, remaining success for many years, SingTel has been competing with many players within specialty market. This paper is to analysis the different factor of Singapore environment affects on the specialty telecommunication industry and competitive environment of SingTel and its core competences in order to win in the market battle 2. Macro environment analysis There are many factors in the macro-environment that will affect the decisions of the managers of SingTel. Tax changes, new laws, trade barriers, demographic change and government policy changes are all examples of macro change. The PESTEL model will evolve in Singapore market in order to understand the influences and demands, which will help the company to pursuit of the organization goals and sustain the business. It also provides the flexibility for the company to have effective response to adapt the external environment. 2.1. Political- legal Recently, â€Å"the Liberalization and Privatization of Telecommunications in Singapore† supported by Telecommunication Authority of Singapore (TAS). The telecommunications industry as well as SingTel particularly entered a phase driven by fast-changing technology, which is stimulated by the demands of increasingly sophisticated end-users. To meet these demands, there has been a worldwide trend towards privatization, liberalization and deregulation in the telecommunications industry. This trend has created many opportunities, as well as challenges for SingTel. Liberalization, deregulation and competition thus offer a viable approach to ensuring the provision of better quality of services at highly competitive prices. SingTel also stimulate  more innovative services aimed at satisfying the needs of different market segments with custom-made solutions. In Singapore, the liberalization policy is aimed at increasing consumer choice and stimulating greater efficiencies in the use of scarce resources. In 2009, the Info-communications Development Authority of Singapore (IDA) has made a decision with regard to SingTels exemption request for the Business and Government Customer Segment and Individual Markets. This helps SingTel to seek exemption from the application of Dominant Licensee regulation to its provision of telecommunication services in six individual markets, all retail telecommunication services to customers in the business and government customer segment with an annual spend on telecommunication services of at least S$250,000. (IDA Singapore, 2009) Singapore has one of the most advanced Information and communication technology (ICT) networks in the world with very high levels of access. This has been possible due to the small size of the country as well as rising levels in income and government commitment to telecommunications excellence. SingTel was originally a monopoly on the ICT field until the market opened up to the other companies. (NUS.edu.sg) 2.2. Economics Economic situation is one of factor affecting to SingTel business directly. Globalization has jumped national boundaries, opened and increased trade and business has also an opportunity for the company. Thus, the using of telecommunications device and services has increased globally and the trend is expected to continue. This provided SingTel the opportunity to invest oversea, to enlarge the market and maintain profitability. Recently, the Singapore government has invested heavily in diversifying the economy. The business sector will create good environment to support and motivate the workforce as well as establishing the legal and financial business framework. All the economic sectors will continuously grow such as tourism industry, financial service, consultant service and retail. The growth in various economic factors presents the opportunity for SingTel to increase business locally. Furthermore, the telecommunication services are closely linked to economic activities in Singapore and region. So, SingTel need to have a good preparation to take the full advantage of effects such as the change of income and consumer spending habit. 2.3. Social – culture Singapore Culture is unique with four major ethnic groups: Chinese, Malays, Indians and Eurasians. They are still strongly believed in their traditional value although the younger generations has started to adapt with the western culture. Especially, there is a phase in the mindset of Singaporean that â€Å"kiasu† means â€Å"afraid of losing out to other†. With this mindset, many young Singaporean has worked hard to expect high income and pursue the new and modern technology. They are always changing in their lifestyle, purchase behavior and the demand the high standard of quality and services. These present an opportunity for SingTel increase their revenue by offering the new and customized the product and services A change is taking place in the mobile industry. Customers are increasingly engaged with their smart phones and Internet devices to perform functions for work and leisure anywhere, anytime. Richer applications and services will be delivered over mobile networks. In fact, for many regional and rural customers in the developing markets, they will be accessing the Internet for the first time through their mobile phones. SingTel has seen this fact and moved to meet customer demand. 2.4. Technology Technology has changed and developed rapidly and continuously nowadays. New services such as Internet Telephone and the increasing of telecommunication users are the reasons for company to invest developing new technologies in products and services. In the current business, SingTel covers telephone line, e-commerce, Internet and mobile services. But SingTel has indentified e-commerce and Internet-based activities, which there are significant growth with customer segments. So, the technological investments are an integral part of SingTel’s strategy for long-term growth. Also, the high investment in proven technology was the critical factors made SingTel succeed in the past. 3. Key Opportunities and Threats of SingTel In the telecommunication industry with 4 main external environment factors that are affecting SingTel, it creates the opportunities as well as the threat for SingTel. Opportunities Threats Singapore has highest income per capita in Asia Singapore is the most advance information technology hardware infrastructure in the world. Merger and acquisitions The higher penetration rate in Singapore Refocused its oversea in investment in Asia Trend of deregulation and privatization. Customer demands and expectations. Rapid growing of technological changes The economic crisis StarHub and Mobile1 as new competitor Faced competition from foreign callback service. Government creates competition. 3.1. Opportunities Because of high demand of the market and the operating environment of SingTel is very competitive, which means that the company can see the environment will the same or more challenger in the future. However, the company still has opportunities to maintain the status as leading telecommunication company in Singapore and the region. Firstly, Singapore has highest income per capita in Asia. This affects on the purchase behavior of customer tend to use internet and telecommunication service in daily life as well as in the workplace. Secondly, Singapore is the most advance information technology hardware infrastructure in the world. This is a good condition for the telecommunication industry development generally and for SingTel in particularly. It was not just in Singapore market also it is the SingTel strengths to enter oversea market. Such as SingTel also offers hybrid satellite-fibre solutions to penetrate customer needs in Asia Pacific, USA, Europe and Middle East markets. Moreover, SingTel brings more than 25 years of experience in delivering industry-leading satellite communications. The innovative solutions empower to offer state-of-the-art communication solutions that will create value and optimize communications for customers. Especially, the trend of deregulation and privatization were opportunities for SingTel to take a big step in improvement quality and price of service in the highly competitive environment. 3.2. Threats Demand is growing so it will create a more intense competition among telecommunication companies. StarHub and Mobile1 are considered as major competitors of SingTel. Thus, the expectation of customers is increasing toward the demand of quality and service standards. Even when SingTel invest in but never found out service solution to customer, it will become very difficult to access them, especially when the company wants to penetrate markets in developing countries. During the recession of the world economy has greatly affected the SingTel development. At this time, when the effect of currencies by the inflation and the pricing storm in product and service, the people have to narrow their demand. Additionally, the merger of SingTel to Asian countries strongly influenced by the global recession. This has greatly affected the sales of SingTel in the region. The foreign callback service was a threat affect to SingTel when the price of this service is even cheaper than SingTel service. Also, when SingTel is joining their business globally, they must follow the various regulations and laws in different countries. These provisions tend to be stricter with foreign companies in this industry because the government wants to protect their local industry. This is also a challenge for many companies included SingTel. 4. Competitive environment analysis By application of Porter’s five forces model, it helps to find out the business strategy problem of evaluate the investment value of SingTel. An understanding of this, it suggest for SingTel to know which key success factors are necessary to cope with the competitive forces. C:\Documents and Settings\Nguyen Dung\Desktop\porterfiveforces.gif 4.1. Threat of Substitute Products (High) The importance of fixed line is slowly decreasing as a convenience method. The threats of substitute for fixed line telecommunication is high and replacing by VoIP (Voice over Internet Protocol) and mobile phone applications, which can be a benefit for reducing communication and infrastructure costs. However, the fixed line telecommunication is still using widely in almost company included SingTel. This is proved its convenience and efficiency by coming of interim price and non-price term for fixed line telecommunications services under the new telecommunications access regime. These services are currently used as inputs by competitive communications companies to provide voice, facsimile and broadband internet  products to consumers and businesses. 4.2. Power of buyers (High) Buyer affect a company through their ability to force down price, bargain for higher quality and more services and play competitors against each other (Wheelen and Hunger, 2010). The bargaining power of supplier is high for SingTel because of the increase of various communication and low switching cost. Customers can choose to use internet telephone over fixed line service. In Singapore, there are two big competitors as StarHub and Mobile1, where SingTel have to consider to their products and services. The customer has many alternatives in the standard and undifferentiated between SingTel products and others. 4.3. Power of Suppliers (Moderate) On one hand, there is a balance of power between suppliers and telecommunication companies in Singapore, so the power of suppliers is moderate. On the other hand, suppliers are not able to compete directly with present customers because of the geographically extensive networks and the effort to make long term contracts can be difficult for the telecommunication market. 4.4. Threat of New Entrants (Low) Every potential entrant into telecommunication industry is required a license issued by the Telecommunications Authority of Sing Singapore (TAS). Meanwhile, as the security issues are highly sensitive in the operations of telecommunication services, the Singapore government will scan very carefully before accepted the license. Moreover, the new entrant required capital as a key factor and the new entrant can measure the sufficiency of financial resource. As the market dominated by SingTel that is equal to others companies. Given the entrance barriers are high, so the effort of a new player in telecommunication industry is low. 4.5. Intensity of Rivalry (High) There are several factors related to intense rivalry. The number of competitors has increased while the industry’s growth has slowed down, have caused the strong industry rivalry. M1 being the main competitor that have huge resources and strong power. SingTel have to watch each other carefully to step among their competitors. Moreover, as the products and services  characteristics that required the high investment as well as low mobility of fixed costs and infrastructure make it difficult for the company position in telecommunication market. 5. Core competencies In order to be successful, SingTel human resource and brand image must be value, rare, imperfectly inimitable and non- substitutable compare with other companies in same industry (Barney, 1991). Value: SingTel’s successes are based on customer focus. By understanding their needs and anticipating to them, SingTel enhance business success by offering to customer value and quality service, meanwhile they are always looking for the creative and innovative ways of doing business and sharing a passion for making a difference. Moreover, leadership team and employees are the most important assets for the company. By working as one team with share goals, they are developing strong bonds by communicating and sharing knowledge. By contributing value to everyone, this encouraged the open discussion and commit to an agreed position. As the leadership and superior position, their performance is achieved through pursuit of personal excellence. They seek continuous improvement and take pride in what they do. Together, they celebrate the success and achievements. Therefore, human resources are most valuable resource of SingTel. Policies to bring the training programs for staffs and managers to not only aware of their responsibility to implement and set the example in the implementation of the value of the company, also train them have a vision of the future business. Rare: Beside the commitment to provide a healthy and safe environment for employees, SingTel created an environment to get human resources where the people were not only achieved the goals, also the people can work in the harmony and share value to take responsibility and make commitments to customers. This will become very rare if not any company can do this while the business moral is slowdown toward benefit ahead. SingTel is committed to reducing environmental footprint through concerted practices. They address and focus on managing environmental protection, resource conservation, waste reduction and the impact of operations. These internal processes will allow the company to monitor, assess and mitigate the significance of any adverse impact of business on the environment, society, customers and employees. By addressing the social concerns that are critical to the well-being and  sustainable development of the communities in which SingTel operate. SingTel supports a wide range of programs focused on two strategies: SingTel Touching Lives Fund (STLF) is our corporate philanthropy program in Singapore to support community programs and disadvantaged children and young people. Support community development to prevent disaster relief and reduce illness in the communities in which SingTel has a high potential impact. Imperfectly inimitable: Through integrating best-in-class human resource practices for talent recruitment, retention, development and employee welfare, the company nurture and groom future leaders to power SingTel’s sustainable growth. SingTel attract the top talent around the world because of the employee diversity is integral to business success as every employee bring their unique skill and work experience to enable grow the global market. To ensure equal employment opportunities within the company based on non-discrimination and fair employment policies, all employees are selected on merit and their ability to perform the specific job functions. So, the human resource strategies were the sustainable competitive advantages that no company can imitate. Non- substitutable: Staying ahead of the competition in this dynamic telecommunications industry is an ongoing challenge for SingTel. Therefore, the element of non-substitutable is the necessary weapon to compete on the marketplace. The SingTel efforts will focus on the new market and satisfied customers. With SingTel, is not only committed to action when the things broken, but it is a long way to desire customer and make them smile to SingTel product and service. It was also the investing for future to adapt the flexibility of the market needs. Moreover, if without the ability to commit to good governance, will not be tied with the members to go on long road full of challenges and hardships. SingTel recognize good corporate governance and transparency are critical to ensuring the long-term success and protecting shareholder interests. This also aligns with the corporate objective to strengthen market leadership and corporate reputation. 6. Conclusion Based on the position of specialty telecommunication industry, as well as SingTel capabilities and core competences, they are doing well, but SingTel should make the strategic actions to overcome threats. Firstly, concentration is an effective strategic action to reduce cost, where SingTel  need to realize the weaknesses in business strategy. Through improvement structure of operations and the scanning continuously of internal economic, SingTel can in the long run reduce production, distribution and service cost to the advantage of the consumer as well as the company. If SingTel can do this, SingTel will achieve status of the lowest cost telecommunication services provider. This allows the company to increase the competitive advantages. Secondly, Research and Development (RD) is an investment to company’s future because when the current product lines outdated by their competitors, they will lose sufficient. RD will useful for engineering work that it give own wholly and safety as well as provide the lower per unit cost. This helps SingTel to pursue cost leadership position and against the potential competitors.

Fahrenheit 9 11 Movie Review

Fahrenheit 9 11 Movie Review Controversy, conspiracy, and lies are the themes of the film as Michael Moore deals with the sensitive topic of American politics in Fahrenheit 9/11. This documentary is a rhetorical film, with the goal to persuade the viewers to agree with Michael Moores impression on the American foreign policy. In spite of ones political siding, the film will probably have the audience leaving with a different perspective on American politics. Fahrenheit 9/11 is an influential film that clearly gets Moores message across to the viewer; but what exactly is it that makes the film effective? There are several aspects of the film that should be considered in terms of its effectiveness. One is that the movie uses the rhetorical form, which means the entire focus of the film is to convince the audience of something that are supported by strong arguments, facts, and evidence. This film uses three types of arguments: from source, subject centered and viewer-centered arguments. Each of these elements expla in what the films message is, and makes it more interesting and credible, and each of the elements will be explained on how Moore tries to connect the 9/11 attacks to the Bush administration. As previously stated, Fahrenheit 9/11 attempts to convince the viewers of Moores claim that the Bush administration was linked to the 9/11 attacks. Moore opens up the movie by giving evidence of this connection through interviews, news footage, and documents. Apparently, there is a big act of deception and negligence done by the former president that led to the terrorist attacks. With this proposition, Moore tells his intriguing and convincing story of the September 11 attacks. The movie the moves on to investigate the outcomes and effects of the 9/11 attacks from the Patriot Act being passed, to higher and complex airport security, to the questionable war in Iraq. The movie ends with Moore tying these claims together by appealing to the viewers emotion with scenes of the poor, soldiers, and their families. This leaves the audience with a clear idea of what the purpose of Fahrenheit 9/11 was. To connect the bush administration to the tragic terrorist attacks on September 11, 2001. The clear goal of the film is to persuade its audience that the Bush administrations wrongdoings led to the attacks, so we can consider this documentary to be a rhetorical film. If a viewer is a Republican, Moore wants to convince them of his treacherous actions and negligence that led to the attacks. Furthermore he wants to show that the main goal of the party is to have money, power, and control. If the viewer is a democrat, it seems as though Moore wants to spark their minds, and realize how important it is to have him removed from his presidency. This is obviously Moores opinion, which gives the documentary a rhetorical aspect. Although he is conveying mainly his point of view, the film does make good use of evidence to help support his point, even if the evidence seems bias or unreasonable. Another aspect of rhetorical documentaries used in the film is appealing to the audiences emotions. This is probably the films strong point and most touching element since it makes the viewer think differently about what they see, most notably in the news, and takes away their naivety. Even is a viewer completely disagrees with Moores political views, they will be touched by the other emotional elements used, and forced to think about their idea of American politics. These emotional elements become a tool that Moore uses to express and explain his arguments more intensely. One of the arguments made is viewer-centered, which means the film is using emotional images to persuade the viewers on a particular topic. Shown are numerous videos and pictures that are usually non existent in American media. Moore makes the war in Iraq a personal matter when he shows the viewers the dramatizing tragedies that occur everyday. Sure the U.S soldiers that have died are remembered though the media but we rarely hear about those injured. Moore allows these injured soldiers to give their point of view on the war, as well as their injuries, which range from amputated limbs to nerve damage. More importantly, Moore gives us a point of view that we are rarely given in the media. He shows us the hardships of the Iraqi people themselves. We are shown Iraqis being interviewed by Moore about how the men have to carry their dead loved ones in their arms, and we are shown graphic images of women whose faces and heads suffered severe injuries due to misuse of napalm. Images also sh owed dead Iraqis being thrown into a back of a truck when an Arabic male says, translated from Arabic, What was this childs crime? Was he going to fight against the soldiers?. This scene strikingly resembled the atrocities of the holocaust. Interviews by Moore also involved an American mother of a soldier who was killed in Iraq. We see her weeping over the death of her son as well as we see her get into an argument with another American citizen who is pro-war. The point of all these cases being revealed by Moore, is to show the audience what was really going on, and to instill sympathy for all the people who have suffered from the war. A war which was in all reality invented by the Bush administration. This fairy tale of a war goes on into a different argument for rhetorical documentaries, subject-centered arguments, which are arguments based on the films main subject. The main argument to be established in Fahrenheit 9/11 is that the Iraq war was instigated by the Bush administration to gain power, money, control, and an alibi. Moore presents these propositions in a variety of ways. Moore states that, rather than to protect the American people from weapons of mass destruction, or the Iraqis from Saddam Hussein, the war was started because of the money that was generated for the Bush administration. Moore narrates Bushs thoughts when he was told about the 9/11 attacks, and asked which one of them screwed me. Moore is setting up the possible scenarios of who exactly was responsible for the 9/11 attacks with this statement. Moore claims that when bush learned that it was Bin Laden who screwed him, he decided to blame Saddam Hussein by falsely accusing him of having weapons of mass de struction and connections with Al-Qaeda. By blaming Saddam Hussein, Bin Laden was no longer under the microscope, and Bush was safe form being exposed of his financial and friendly ties to the Bin Laden Family. Saddam was the ideal scapegoat, because war in Iraq allowed the Bush administration to make millions of dollars for their companies like Halliburton, and Unocal, in the midst of fighting. Moore proves this point by showing footage of numerous corporations having meetings to discuss the millions of dollars that could be made from war in Iraq. Scenes even showed Bush Sr. and Jr. courting with Saudis who had invested money in a variety of their companies. To be truly convincing though, the film showed scenes of Bush and a Saudi with the song Shiny Happy People by REM in the background to empathize their relationship. Saudi Arabia, not to mention happen to be where Bin Laden and his very wealthy family are from. The film also shows a percentage of U.S wealth owned by Saudis which is at 7 percent. If the Saudis withdrew their investments, it is very liking the economy could collapse. Despite the bias in this claim, it shows that Moore is very knowledgeable and well informed on the subject. The final argument made by Moore is from source, which means to present the film in such a way that the viewer can rely on it as a reliable source of information.Thus, the last argument is from source, which is presenting the film as a reliable source of information. Moore may be most adept in this argument because, in some cases, his opinions are confirmed by the very person he is saying them against. For instance, when Moore states that there were no weapons of mass destruction in Iraq, he reinforces this statement by showing Bush and members of his party saying, pre- 9/11, that Saddam has no weapons of mass destruction. Moore also used news clips from channels like CNN and FOX networks that are considered trustworthy and credible. He also supports his opinion by interviewing people in prominent positions like congressmen. Moore is also able to present himself as a believable and educated person, even if this may not be true. As the narrator, he can talk in first person making the narration more personal. Moores voice and tone changes in relation to the topic at hand. If he is talking about soldiers, their families, or the Iraqi people his voice is filled with compassion. When talking about Bush and his friends his tone of voice is sometimes indifferent as if he were merely presenting facts, but at other times, depending on the subject, his tone would become sarcastic. Moore also proves himself to be researched and visionary when he talks about Bushs National Guard record. Moore he requested a copy of this document, which proves another connection with the Bin Ladens, in 2000 and then one in 2004, when controversy about it surfaced. In the 2004 version a name was blacked out, which was the evidence in this link between Bush and Bin Laden. This name was not marked out in the 2000 one, however. Moore is able to show that he was suspicious of Bush long before other people were. This documentary in its rhetorical form uses different arguments to support its message, through sources, subject-centered, and viewer-centered perspectives. The film can be considered a piece of propaganda but regardless of if you agree with the opinions it expresses or believe the message trying to be conveyed, it is hard to ignore because it makes such strong accusations. Fahrenheit 9/11 is a commentary on current American life and regardless of its truth, it does send a powerful and controversial message that raises questions and does deserve discussion. Despite peoples views not being swayed after watching the film, it will surely cause all of the viewers to discuss it allowing others to receive the message as well. This ultimately may have been Michael Moores point.

Boer War - The Causes :: African Africa History

Boer War - The Causes There were significant political conflicts between the two sides. The Boers treated all blacks very badly and did not give basic human rights even to the blacks working for them. They made them pay taxes but could not vote. It was said to be through religious reasons that the Boers treated blacks so badly. This awful treatment infuriated the British, who had abolished slavery in all its colonies as well as at home in 1834. The Dutch wanted to keep its slaves. Europeans working in the Boer territories were also mistreated. These "Uitlanders" as they were known were key to the Boers' economic success, yet were still denied the vote. The war occurred also because of strategic reasons. The British had already seized Swaziland, Bechuanaland and Basutoland, which more or less surrounded the Boers who feared that if the British took any more territory, they could be under siege, particularly if their route to the sea was blocked. The British wanted to control all of Southern Africa, not just small areas which were isolated - the Boers were their main opponents. There were economic issues involved in the war. The Boers took control of the Transvaal and set up the Orange Free State. They found gold in the Transvaal and this area became very rich indeed. Later diamonds were found in this area as well, and there was argument between the British and Boers over in which nation's territory they lay. Certain individuals had a major role in provoking the war. Cecil Rhodes was probably the most ambitious of Britain's leaders abroad. He was a real imperialist, and strove to expand the British Empire further, especially through his dream of a "Cape Colony to Cairo" railway. He was strongly anti-Boer, and his actions seemed to shape British policy back at home. Also highly influential was Sir Alfred Milner, who was the British High Commissioner and was also strongly anti-Boer. He was supposed to be a peacemaker, but it were the demands he placed on the Boers which sparked the war, and he ended up looking more like a warmonger. Paul Kruger, President of the Transvaal and leader of the Boers, did not want to give in to the Uitlanders, since he feared he would lose his position if they were given the vote. It was he who had ordered the first attack against the British in 1881.

Essay --

Geier v. University of Tennessee 597 F.2d 1056 (6th cir 1979) Facts: Faculty member of Tennessee State University (TSU) Rita Geier (nee Sanders) sought an injunction with the district court to prohibit the proposed expansion of the University of Tennessee at Nashville (UT-N). TSU, a historically black university governed by the State Board of Regents, was the only 4-year degree granting public institution in the greater Nashville area while UT-N operated under the independent governance of the University of Tennessee Board and served as two-year non-degree granting extension college of the UT system. Geier asserted that the expansion of UT-N to a four-year degree granting institution would maintain two separate, distinct, and segregated systems of higher education within the State of Tennessee. The United States, an interviewing plaintiff-appellee, asserted that the State of Tennessee was in violation of the Equal Protection Clause of the 14th amendment with the justification that TSU students received unequitable educational opportunities in comparison to students within the University of Tennessee (UT) system. The United States sought for UT-N and TSU to be merged with an additional requirement of a formal plan of desegregation to be developed by UT, the Tennessee Higher Education Commission (THEC), and the State Board of Regents (SBR). Geier’s request for an injunction was denied based upon the court not finding records to verify that UT-N was attempting to expand into a degree-granting day institution. The district court did however rule that the State of Tennessee’s open admission policy was not sufficient enough to satisfy the freedoms protected under the 14th amendment and ordered the state defendants (UT Board, THEC, and... ...ill subject to state and federal governance. The federal constitution was a key factor within the district court’s decisions as well as the appellate court’s decisions and it is imperative that we as policy makers are upholding laws appropriately. Additionally, we can learn from the inaction of THEC, the SBR, and the UT board. They had several failed attempts to desegregate the system and the district court ruled multiple times that they were not making adequate progress. Why they did not make a sustained effort to dismantle the dual system and end segregation can only be hypothesized but as policy makers and campus leaders we can learn from their mistakes. The formation of campus diversity offices and presidential taskforce’s that consider campus climate are prime examples of how we are more cognizant affording students with an equitable educational opportunity. Essay -- Geier v. University of Tennessee 597 F.2d 1056 (6th cir 1979) Facts: Faculty member of Tennessee State University (TSU) Rita Geier (nee Sanders) sought an injunction with the district court to prohibit the proposed expansion of the University of Tennessee at Nashville (UT-N). TSU, a historically black university governed by the State Board of Regents, was the only 4-year degree granting public institution in the greater Nashville area while UT-N operated under the independent governance of the University of Tennessee Board and served as two-year non-degree granting extension college of the UT system. Geier asserted that the expansion of UT-N to a four-year degree granting institution would maintain two separate, distinct, and segregated systems of higher education within the State of Tennessee. The United States, an interviewing plaintiff-appellee, asserted that the State of Tennessee was in violation of the Equal Protection Clause of the 14th amendment with the justification that TSU students received unequitable educational opportunities in comparison to students within the University of Tennessee (UT) system. The United States sought for UT-N and TSU to be merged with an additional requirement of a formal plan of desegregation to be developed by UT, the Tennessee Higher Education Commission (THEC), and the State Board of Regents (SBR). Geier’s request for an injunction was denied based upon the court not finding records to verify that UT-N was attempting to expand into a degree-granting day institution. The district court did however rule that the State of Tennessee’s open admission policy was not sufficient enough to satisfy the freedoms protected under the 14th amendment and ordered the state defendants (UT Board, THEC, and... ...ill subject to state and federal governance. The federal constitution was a key factor within the district court’s decisions as well as the appellate court’s decisions and it is imperative that we as policy makers are upholding laws appropriately. Additionally, we can learn from the inaction of THEC, the SBR, and the UT board. They had several failed attempts to desegregate the system and the district court ruled multiple times that they were not making adequate progress. Why they did not make a sustained effort to dismantle the dual system and end segregation can only be hypothesized but as policy makers and campus leaders we can learn from their mistakes. The formation of campus diversity offices and presidential taskforce’s that consider campus climate are prime examples of how we are more cognizant affording students with an equitable educational opportunity.