Monday, September 30, 2019

Euro Disney: First 100 Days

The biggest factor that attributed to Euro Disney’s failure is perhaps its ambition of trying to cater to many different nationalities and handling a large European population without identifying the target market and further understand its entertainment preferences. In general, Disney should think through the resources needed to fulfill its targeted market, more importantly it should determines what are the key components that contributed to Disney’s success, and whether or not these components are transferable across cultural boundaries. The lack of understanding cultural differences has prevented Disney to exercise its core competency of delivering high quality services to its guests. While certain Disney’s characteristics are easily transferable to Euro Disney, such as building fascinating rides and attractions, creating different themes and fantasies land, selecting a central location that are easily accessible for tourist, and providing a complete vacation packages by building beautiful resorts around theme park. The heart of Disney’s key success, however, lies within its entertainment experience and cast member’s interactions with the guests. First of all, Euro Disney does not has the resources to deliver the same quality of customers service as seen in the US and Japan, Europeans workers has different work ethics, and they do not naturally adores the American culture and therefore are not enthusiastic about having the Disney spirit to grow inside them. Secondly, Europeans are accustom to intellectual entertainment, and fine dining experiences; which are not what Disney is about. Thirdly, because Euro Disney’s attempt to cater to too many nationality, it has not properly defined its targeted market, therefore unable to customize a system that works for majority of the guests. In order for Euro Disney to be successful, Disney need to figure out who the target customers are, and how can they attract repeated guests or draws new visitors. From there, they can adapt to the culture, and make compromises to satisfy its customers that meets Disney’s standard.

Sunday, September 29, 2019

Australian Aborigines †Short Essay Essay

The Australia Aborigine’s culture has always had my attention. From the places they lived to they way they where treated always amazed me. After reading about their rituals, social organization and settlement patterns for the textbook, they are a society of people who are all one. The type of kinship they practice is all is one. For example, if an outsider came to their tribe someone in the tribe would classify that outsider as their mother, and a name that is given to that tribe members real mother will be given to the outsider. According to Scheper-Hughes, N.in the 1993 article: Cephu’s choice: Is natural for human beings to want personal liberty? or is it a peculiarly western concern? some conclusions drawn from the indigenous cultures around the world. â€Å"Among Australian aborigines of the Western Desert, each new person comes into the world circumscribed by ancestral origin myths about ‘Dreamtime’ which structure the world and rigidly define the place of all aboriginal people within it. The myths determine each person’s position and the marriage strategies, kinship ties and friendship alliances that each must pursue in adherence to the sacred geography and its accompanying moral economy. ‘The Dreaming’, wrote William Stanner, ‘determines not only what life is, but also what it can be. Life, so to speak, is a one – possibility thing’. In this aboriginal society there is no sense of personal ‘agency’ fundamental to western notions of liberty and democracy. Nor is there any idea of an individual search for personal salvation which Christian missionaries have tried, but normally failed, to communicate. † The way Australia Aborigines use kinship affects the way they live, act and think. Since there system is â€Å"all is one† they live with the common understanding that they are all under one belief system. This can be compared to when someone in your family marries; the person they marry is now your family. This understanding creates a strong bond between people who are not technical blood related. The thought of people with such a bond helps in battles and growth within a society. In my own society the type of kinship seen in the aborigines can be seen with close family and friends. Our society tends to compare when we know the person or someone we trust knows the outside person. However, unlike the aborigines, our society has shown a way of turning away what is unfamiliar or unlike them. This brings a crack or weakness in our society because our bonds or circles are not as big because of it. I believe we can learn several things from foragers like the Australia Aborigines to make ourselves stronger. Reference: Scheper-Hughes, N. (1993, Cephu’s choice: Is natural for human beings to want personal liberty? or is it a peculiarly western concern? some conclusions drawn from the indigenous cultures around the world. New Internationalist, , 11-13. Retrieved from http://search. proquest. com/docview/200094581? accountid=32521.

Saturday, September 28, 2019

Accounting Information Disclosure and Auditing

Accounting is the compilation, regulation and arrangement of financial data to ensure efficient decision-making. It often comprises of external auditing, tax counsel and tax return preparing, fiscal and administration consulting, and industrial services. Accountants look into the processes businesses take in to track their revenue and fiscal resources on time. Their responsibilities are more than the basic generic assumptions; they take care of expenses and effectiveness results of novel technologies, alongside getting hold up in processes of mergers and acquisitions, quality controlling, usage and development of data systems to record fiscal effectiveness, taxation strategies and medical care benefits management. The main responsibilities of an accountant are to make sure all the financial records are prepared and examined accurately and that taxes are paid appropriately and timely. It comes in the job role of accountants and auditors to carry out overviews of the economic functions in business so that it can operate effectively. The same service is provided by them to individuals, providing assistance to them in creating plans of action to ensure enhanced financial welfare (Kaplan & Atkinson, 2015). In this project report, observances would be carried out about the auditor relevancy and enhanced activities so that a progressive future can get situated. The report would specifically cover literature on the issues in financial statements auditing faced by auditors and accountants face. The methodology section would discuss the procedure in which the project would be carried out with the collected information. The findings section would go over the collected information and analyse them in the discussion section in light of the reviewed literature. The conclusion would address recommendations, prospective for further research and certain limitations of the current one. Accounting is a critical learning and essential variable of the market economy. This data is the introduction of budgetary and cash related structures of the countries and expect a fundamental part in supervision to make the responsiveness and enlightenment in the economy. The high measure of deception in which accountants and auditors, executives or authority masters are incorporated, provoke to a couple of ambiguities about reliability and trust of master accountants. The rule issues in accounting calling are the prohibitively favoured angle of a genuine survey that official auditors have it and moreover, the responsiveness as the essential of this select ideal position is also fundamental. By the method for its transcendent segments, the calling as self-administration, uprightness and keeping clear focal points guarantee the specific preferred standpoint. The relationship between these parts and master direct is the guideline factors of a substantial segment of the responses at wo rk in the midst of the past 30 years. In the 21st century, accounting occupation is poor upon good issues and ethics; however, this case is addressed by the control makers, authorities, examiners and stockholders (Christensen, Baker, & Cottrell, 2014). With confusions in both government and private divisions, the commitments of auditors got the opportunity to be expanded. These complexities were met with defilement, a critical part of making economies thusly undermining the independence, respectability and objectivity of the auditors. Consequently of the development in the level of business activities, both in the all-inclusive community and private parts, it is right now required by statute that activities of managerial and corporate business affiliations be audited. The consequences of this essential is to ensure that those depended with resources are viewed as accountable. Auditing in this way ensures accounts and records of affiliation show an honest to goodness and sensible view. Auditors do this via cautious examination of the books of accounts of associations and to insist whether there is fitting support and endorsement for every trade (Gupta, 2015). Given the vast size of recent accounting shames and their stunning outcomes for authorities and budgetary pros, it's not astonishing that the organization and general society expect that the concealed issues are debasement and fault—corrupt accountants distorting numbers to secure also tricky clients. However, that is only a little part of the story. Bona fide accounting issues have since a long time back tormented corporate audits, routinely provoking to huge fines for accounting firms. A segment of the oversights, surely, are the eventual outcome of deception. Regardless, to credit most missteps to consider debasement is trust that the accounting calling is flooding with scalawags—a conclusion that any person who has worked with accountants knows is untrue. The more significant, more poisonous issue with corporate auditing, as it's by and by practiced, is its shortcoming to unaware inclination. On account of the often subjective nature of accounting and the tight asso ciations between accounting firms and their clients, even the most genuine and fussy of auditors can inadvertently distort the numbers in ways that shroud an association's real financial status, in this way beguiling theorists, controllers, and as a less than dependable rule organization (Henderson et al., 2015). Point of fact, even obviously frightful accounting shock, for instance, Andersen's audits of Enron, may have at their middle a movement of unwittingly uneven judgments rather than a consider program liability. It is relied upon to handle practices and controls that see the nearness of slant and direct its underhanded effects. At precisely that point would we have the capacity to be ensured of the relentless nature of the budgetary reports issued by open associations and affirmed by professional accountants. The point and goal of this review is to dissect that importance of auditors and enhanced exercises so that future development happens. In this changing and quick moving worldwide environment, this is vital to dissect money related accounts by the auditors. It helps in accomplishing the objectives and goals set by the association legitimately. An auditing is a standout amongst the most conspicuous profession alternatives accessible for the understudies of accounting. Accounting and audit given effective part in business are considered by various gatherings from the past. This getting back to backpedals to the early individual human progression. In actuality, when trading was started, recording the trades and declaring was mulled over. In outdated community foundations, obligation and assets of government were kept up. The shock of budgetary coercion and fall of some different associations exhibited that watching the appropriate controls are not acceptable in master commitments. Capable accountants other than watching the appropriate controls should be centered on master ethics (Bebbington, Unerman & O'Dwyer, 2014). Research exhibits that the use of standards and great auditing it is solidly related to the audit cost setting and the forcefulness of the audit promote by cognizance of the regard included auditing. Appropriately generally financial crisis many issues about the relevance of the audit and the trust in the audit calling have raised. Auditors in their work equal number of specific techniques that depend on after masterminding, resources, standard and national establishment application that ought to be finished nearby his master judgment. Auditors must game plan and perform audit techniques to have enough number of affirmations to give a reasonable supposition about his client. The measure of sufficient audit work is the measure of the quality and measure of audit affirmation, including peril organisation and examination of eventual outcomes of audit frameworks (Caskey, 2013). Corruption hinders the nature of audit administration and debilitates the foundations of good corporate administration. Corruption is a tumor which assaults the structure of the general population and private divisions. Corrupt practices are purposeful acts submitted with a view to giving, tolerating and requesting leverage conflicting with authority obligation and the privileges of others or the mishandle of open power for private pick up. Corruption happens as gift, kickbacks, commissions, or different advantages without leaving any follow in the official records. A situation that is loaded with corruption represents a great deal of difficulties to the auditing calling. Most chiefs of organizations working in corrupt situations cook the books to dupe the financial specialists and accumulate riches to themselves to the hindrance of the asset proprietors. In a comparable improvement, corrupt government authorities in many services, offices and organizations enjoy arrangement of misbe haviors to fitting open riches to themselves for self-protection. These corrupt practices abruptly militate against the work of an auditor in this way whittling down the dependability and significance of audit report and by suggestion lost trust in the auditing calling (William, Glover & Prawitt, 2016). Related to the issues, the Financial Accounting Standards Board (FASB) prescribed that the organisation report should fuse bits of knowledge about going concern, and in later activities, the FASB based their thought on the importance of changes on the going concern start of accounting. At an overall level, the International Accounting Standards Board (IASB) is at this moment required in a wander with the objective of clearing up the disclosure necessities about the assessment of going stress in IAS. A presentation draft was dispersed in March 2014. Other new proposals consolidate a redesign of the audit report; with a particular ultimate objective to extend, the level of revelation gave by the inspectors. This consolidates a specific enunciation on whether the usage of the going concern preface of accounting, by the organisation, is appropriate (IAASB, 2014). The International Audit and Assurance Standards Board (IAASB), the controlling gathering of International Standards for Audit (ISAs) has been incorporated, in the latest years, in a method of illustration of investigating benchmarks, by focusing on survey uncovering and survey quality. The 2009's â€Å"Clarity Project† was propelled with the point of enhancing clarity and quality in all ISAs. The change proceeded in 2011 with the discussion paper â€Å"Enhancing the Value of Auditor Reporting: Exploring Options for Change† and in 2012 the IAASB published the invite to observe, â€Å"Improving the Auditor’s Report†. The latest work of the directing body has been the 2013 welcome to remark with the title â€Å"Proposed New and Revised International Standards on Auditing. An invitation to comment†. Evaluators' professional judgments, close by master doubt, are essential parts for great surveys. The expression "professional scepticism" is largely used yet may mean unmistakable things to different affiliations and individuals. The controller should not acknowledge that organisation is neither authentic nor misleading. Professional scepticism is portrayed in the ISAs as a perspective that fuses an investigating mind, monitoring conditions that may indicate possible misrepresent because of ruining or deception, and an essential assessment of audit affirmation. ISAs unequivocally require the investigator to orchestrate and play out a survey with professional scepticism seeing that conditions may exist that cause the money related response to be substantially misquoted (Tepalagul & Lin, 2015). Professional judgment is a method used to accomplish an especially mulled over conclusion that relies on upon the relevant facts and conditions available at the period of the conclusion. A focal part of the strategy is the commitment of individuals with sufficient learning and experience. Professional judgment incorporates the unmistakable verification, without slant, of sensible decisions; like this, attentive and target considered information that may have all the earmarks of being restricting to a conclusion is basic to its application. Additionally, both professional scepticism and objectivity are essential to the method and to accomplishing a fitting conclusion (). This has come when the cash related organisations region is regrouping after what has been to a great degree testing period for the business general (Collings, 2014). The part of the ensured auditor turns out to be logically under the spotlight of the current overall fiscal turbulence. It is central that the accountancy calling reexamines the piece of audit and assertion, and considers accommodating, reasonable ways which both can upgrade and continue profiting associations, the economy and society in the 21st century (). For each circumstance, the audit admonitory gatherings and free head of basic associations, have a particularly fundamental part to play in foresting the conditions that reinforce audit quality. There are in like manner desperate circumstances for the audit to crush, for instance, oversight of auditors, audit charge, individual fiscal interest and business relationship between and audit practice and an audit client. (Gendron & Power, 2015). It is comparably imperative to have a true blue view and perception of the market and perception of asserted auditors in the country, where control of statutory and essential benchmarks of the issues in the audit business and colossal risks had been considered to accomplish shared destinations. Audits in the monetary circumstances, when the audit clients (substances) need to restrain the costs, including the cost of the audit organizations, is a great test for audit takes a shot at with respect to remuneration for audit organizations, to meet the yearnings of the client and meanwhile to allow to perform reasonable audits according to Clarified International Standards on Auditing, and furthermore getting advantage. This condition makes the current auditing sharpens study the models of the present costs set for the audit organisations and investigating the existing norms of the audit method. The clients that have an audit are looking for regard included audits; which can allow auditors to finish confiding in the market and with no attempt at being subtle premium. To ensure practical change and advancement of the audit practices, audit firms need to take off subjective enha ncements in making the audits all the more convincing and viable and upgrading the correspondence with the clients, while meanwhile totally meeting the necessities set by authorization and models. Furthermore, current situation in the auditor sharpen places and work requires higher costs for audit quality and unmistakable audit, and over control keeping an eye on and furthermore surveillance from the authorization and national government part that is generally due to the 2007 to 2009 cash related crisis and high danger security costs, considering the credible examples (Andrews, 2015). Auditors may go over circumstances, amid their examinations, which bear a resemblance to corruption. Since examination requires diverse benchmarks and aptitudes, the auditors can't get into the matter of exploring an associated case with corruption. Be that as it may, they can forward concentrates of their reports to examining offices for further test. When contrasted with auditing, examination is an alternate region of oversight. In any case, auditors can assume a fundamental part in helping the offices in charge of examination against asserted instances of corruption (Jacobs & Cuganesan, 2014). The examining organization could be an interior element, some hostile to corruption commission, police, legal or a particular body for a super corruption case. The examination might be started on a grumbling from a resident, representative, auditor or a boss in an association. Inner auditors for the most part have more enhanced and definite learning of operations in various parts of the asso ciation than the exploring organization staff that might be conveyed just for a specific case. The inward auditors can help the exploring staff in translating different tenets, in clarifying different practices, in sharing a portion of the classified data that they may have or examining specialized points of interest of operations. The interior auditors can pinpoint territories of intemperate cost and weaker controls which can help the examining staff in distinguishing corruption (Modugu, Ohonba and Izedonmi, 2012). Methodology is a part of research that deals with various sorts of techniques and processes that are related to the research directly. It has been described by Crowther and Lancaster (2012) that research methodology is a pondered approach towards driving the full research handle in a suitably exact and composed way. The methodology of research largely adds to the impression of the particular strategies of the research strategy. In this way, the research strategy can be considered as a sorted out system of research. The research approach is another huge strategy, which decides the perspective of the entire audit. There are two different sorts of research methodologies, which are deductive approach and inductive approach. In an inductive approach, a researcher begins by social event data that is related and short time scans for cases in the data, endeavouring to develop a theory that could clear up those illustrations. They start with a course of action of observations, and subsequently they move from those particular experiences to a wider game plan of proposals about those experiences. So to speak, they move from data to theory or from the specific to the general (). The deductive approach focuses on adequate testing of the research hypothesis that would dismember the profitability of research theory. The researcher starts with a social theory that they find persuading and after that tests its recommendations with data. That is, they move from a more deep level to a more specific one. (). Most research design can be detached into three distinct characterizations: exploratory, descriptive and causal. Each fills the other side need and should be used as a part of certain ways. In the review world, specialist of each one of the three can incite to sounder bits of learning and more important quality information. The back and forth movement research work is furthermore revolved around finding the clearest disclosures as to the research issue. In this particular condition, striking design solely offers the opportunity to survey every piece of research work in a great style (Pickard, 2013). Research frames require different forms of data and is done by primary and secondary data (Fink, 2013). Primary data are seen as those data that has been amassed from the respondents of the survey. They are amassed with the help of gatherings, surveys, audits and similar methodologies. It is seen as a significant and incredibly profitable system for the perception of the present financial circumstance. Organised correspondence with the respondents even assists in perceiving any issues that should be recovered to fulfil advance change. On the other hand, secondary data is suggested as the data that are appropriated as books, journals, online diaries or locales. A researcher must have both primary and secondary data. Secondary data can be amassed with the help of a book's observation or examining, or from a journal or correlated destinations (O'Leary, 2013). These sorts of data help researchers in getting a handle on the real thought of the point (Palinkas et al., 2015). The study is projected to examine the issues in auditing of financial reports and what are the possible ways to solve it according to standards. To guide this theme, secondary data has been gathered. The research was driven using two systems: (i) inclusion-exclusion criteria, and (ii) keyword search strategy Inclusion-Exclusion Criteria: Inclusion criteria are the characteristics of the substance that are key for their sharing. Obviously, evading measures are the properties of an article that summon their release as materials (Lin et al., 2013). The following table demonstrates the inclusion-exclusion criteria followed in this research. holding one or more key related expressions or themes from Australia, Europe, United States of America and the United Kingdom, focusing mainly on Australia substance from developing countries Table 1. Inclusion-Exclusion Criteria For this review, 20,000 articles, magazines, books and journals have browsed the records. Out of that, thirty-two were used for referencing. Keyword search strategy: Keyword search strategy is a convincing technique of taking after related data regarding any matter (Robson & McCartan, 2016). The three degrees of arranging a catchphrase look approach are: Representing the issue: It concentrates on answering suitably to the important focuses of the investigation   Selecting catchphrases: It oversees choosing terms that relate to the fundamental importance of the subject. In this review expression like "auditing", "financial reports", "accounting", "accountants† and â€Å"auditors† and so on were used. Taking a database: Databases are utilised for accumulating data and reports concerning a particular point subject. For this review government databases, yearly reports, diary articles thus on were used. The auditor has an obligation to organize and play out the audit to get sensible assertion about whether the budgetary enunciations are free of material misrepresent, paying little respect to whether achieved by mix-up or distortion. In perspective of the method for audit affirmation and the characteristics of deception, the auditor can gain sensible, yet not add up to, assertion that material misrepresentations are perceived. The auditor has no commitment to organize and play out the audit to secure sensible affirmation that misrepresentations, paying little respect to whether brought on by misstep or distortion, that are not material to the budgetary announcements are perceived (Coleman, 2015). Given that professional accountants don't agree with the changed cravings of their part, and the purposes of imprisonment on the auditor's possible part in controlling deception, distinctive examinations in the expectation and area of corporate blackmail should be discussed. These consolidate authoritative controls, delegate screening, lawful accounting, and others. Researches have exhibited that most affiliations have the best center setbacks per capita occasioned by degenerate practices. The primary clarification behind this is on account of internal controls are less exceptional and stringent in humbler affiliations (Barton & Bruder, 2014). To fight the issue of blackmail, a basic segment in avoiding theft is strict inside controls, segregation of commitments, and parcel of limits. For example, direct frameworks, for instance, not letting the individual composed work the checks oblige the bank declaration, not allowing the tolerant office to keep up physical stock records, not letting the individual beginning the purchase organize bolster the portion, and not letting the individual keeping up the staff database in like manner issue back checks, may help disengage incongruent limits inside a business. Along these lines, internal controls may be sustained and coercion halted by division of limits (Rate & Rate, 2016). Another part to fight blackmail is adequate laborer screening. Regardless of the way that this declaration may show up extremely clear, an awesome prompt to take after to restrain the threat of distortion is to obtain reasonable agents. There are various affiliations invest huge energy in pre-work screening. These screening tests fuse lie identifier and medicine tests and fingerprinting of laborers. Through adequate individual confirmations of information on resumes and applications, a business can bring out basically more information and make sense of whether the principal information is correct (Rate & Rate, 2016). A third fragment to preventing blackmail is making a business circumstance that abatements the clear need of an obliged specialist to submit distortion. This environment fuses making open and solid correspondences for getting, surveying agent execution, and assessing specialists for progression. These components, close by controlling activities and agent headway attempts, may lessen the clear need of a laborer to submit blackmail. Finally, two or three additional parts to business distortion neutralizing activity consolidate setting up a hotline whereby related agents can report shocking lead, having a strange state specialist study unopened bank declarations month to month, developing a made code out of ethics, and guaranteeing organization level laborers are great illustrations. Regardless of the way that these additional practices may not seem, by all accounts, to be basic, they help develop the tone inside the working environment and may help forestall fake activities (Rate & Rat e, 2016). Auditors should have the ability to guarantee and prevent ponder lead and exercises that undermined the will of the all-inclusive community, abuse of open resources and activities that undermine accountability and straightforwardness. This customarily incorporates ensuring that the right kind of controls is set up. Auditors must have a zero strength of debasement and should decrease uncalled for portions each year that result from coercion, misuse and portions botches. This would incite to progress in building our economy. Extortion and corporate wrongdoings have extended essentially over the span of the latest ten years, and professionals believe this example is most likely going to continue. The cost to business and the all-inclusive community must be surveyed, a similar number of wrongdoings go unreported. To fight deception and professional wrongdoing in associations, a ponder effort must be connected by the organization of the business, the outside auditors, and by all delegates of the business. Everyone must comprehend that coercion is not an innocuous wrongdoing. The cost of coercion and theft are shared by all through higher costs and lower corporate advantages. Through adequate inside controls by organization, better working environments for delegates, more stringent essentials for outside auditors, and codes of ethics for agents, everyone can start to fight fakes and defalcations inside corporate world. AASB, (2014). Professional scepticism and audit of financial statements. Foreword from IAASB Chairman. 16 pages. Retrieved 8 February 2017, from https://www.ifac.org   Andrews, C. (2015). HR Performance Auditing: An Australian Story. Barton, H., & Bruder, N. (2014).  A guide to local environmental auditing. Routledge. Bebbington, J., Unerman, J., & O'Dwyer, B. (2014).  Sustainability accounting and accountability. Routledge. Caskey, J. (2013). Discussion of â€Å"The Economics of Setting Auditing Standards†.  Contemporary Accounting Research,  30(3), 1216-1222. Christensen, T. E., Baker, R. E., & Cottrell, D. M. (2014).  Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Coleman Sr, L. B. (2015).  Advanced Quality Auditing: An Auditor’s Review of Risk Management, Lean Improvement, and Data Analysis. ASQ Quality Press. Collings, S. (2014).  Frequently Asked Questions in International Standards on Auditing. John Wiley & Sons. Crowther, D., & Lancaster, G. (2012).  Research methods. Routledge. Fink, A. (2013).  Conducting research literature reviews: From the Internet to paper. Sage Publications. Gendron, Y., & Power, M. K. (2015). Research Forum on Qualitative Research in Auditing.  AUDITING: A Journal of Practice & Theory,  34(2), 1-2. Gupta, A. K. (2015). Emerging Issues In Accounting.  Asian Journal of Multidisciplinary Studies,  3(11). Henderson, S., Peirson, G., Herbohn, K., & Howieson, B. (2015).  Issues in financial accounting. Pearson Higher Education AU. Jacobs, K., & Cuganesan, S. (2014). Interdisciplinary accounting research in the public sector: dissolving boundaries to tackle wicked problems.  Accounting, Auditing & Accountability Journal,  27(8), 1250-1256. Kaplan, R. S., & Atkinson, A. A. (2015).  Advanced management accounting. PHI Learning. Lin, J. S., Olson, C. M., Johnson, E. S., Senger, C. A., Soh, C. B., & Whitlock, E. P. (2013). Inclusion/exclusion criteria. Modugu, P. K., Ohonba, N., & Izedonmi, F. (2012). Challenges of auditors and audit reporting in a corrupt environment.  Research Journal of Finance and Accounting,  3(5), 77-82. O'Leary, Z. (2013).  The essential guide to doing your research project. Sage. Palinkas, L. A., Horwitz, S. M., Green, C. A., Wisdom, J. P., Duan, N., & Hoagwood, K. (2015). Purposeful sampling for qualitative data collection and analysis in mixed method implementation research.  Administration and Policy in Mental Health and Mental Health Services Research,  42(5), 533-544. Pickard, A. J. (2013).  Research methods in information. Facet publishing. Rate, B., & Rate, H. (2016). Issues and Recommendations.  Group,  3(124.00), 65-20. Robson, C., & McCartan, K. (2016).  Real world research. 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Friday, September 27, 2019

Capacity Planning and Management Case Study Example | Topics and Well Written Essays - 1250 words

Capacity Planning and Management - Case Study Example Further, there is likelihood that the human resource issues in relation to the implementation of the new facilities may arise. It has been noted that the facility decision involves the subjects such as finance, marketing, human resource, accounting and engineering. Therefore, there is requirement of the cross-sectional teams in facility decisions. Balancing Supply And Demand In order to describe the aggregate planning process, the sales and the operation planning (S&OP) can be used. It can be stated that S&OP tends to match the demand as well as the supply by making use of the cross-functional team approach. The diverse cross-functional team tends to meet the general manager for discussing on the sales forecast along with the supply plan and thus take the necessary steps to balance the supply and demand. Role of Aggregate Planning The main task of the aggregate planning is to equalize the supply along with demand of the outputs within the medium-term range. Since the demand of the pr oduct seems to be uncertain and fluctuating, with the help of the aggregate planning the general output level for the medium-term future is set. It is not only the yield level that is planned with the help of the aggregate planning method of the operations management but also aggregate planning method tends to determine the suitable resources input mix that can be utilized. It can be stated that the main objective of the aggregate planning is to achieve a plan of production that can make optimum exploitation of the resources of the organization for the purpose of satisfying the expected demand. By making utilization of the ‘level strategy’ and the ‘chase strategy’ or the blend of the two, a firm is able to meet the aggregate demand in the medium-term (Pan & Kleiner, 1995). Material Requirements Planning and Enterprise Resource Planning It can be stated that the manufacturing organizations are required to handle the complexities since there are few thousands of the products, parts, processes and uncertainties that they need to manage. However, it would not be sensible to reveal that there are not any possibilities to manage the uncertain situation. With the assistance of the computerized planning as well as control system named as material requirements planning, it is possible to manage any kind of situation. On the other hand, ERP (Enterprise Resource Planning) is also a significant aspect in operations management. ERP is generally a company wide resource planning system utilized for the purpose of planning along with the controlling of the resources MRP can be utilized to assist the managers to keep the record of the orders via the manufacturing process and thus assist in moving the accurate amount of the material to the production department (Scarlett, 2006). It can be identified that there is requirement of the five elements to make the MRP successful. The five elements are: execution planning, exact data, adequate computer system, and management support and users knowledge. It can be stated

Thursday, September 26, 2019

INNOVATIONS OF THE TWENTIETH CENTURY Essay Example | Topics and Well Written Essays - 500 words

INNOVATIONS OF THE TWENTIETH CENTURY - Essay Example The GPS is a satellite navigational system that was invented and is being maintained by the United States military. Although it was originally designed for military operations purposes, its functions and benefits are now being hugely enjoyed by civilians across the world. Today, anyone can use the GPS as long as he or she has a GPS receiver. The navigational system that is stationed in space transmits signals and information to a GPS receiver on earth, thereby allowing anyone to know certain exact locations of anybody or anything at incredible speed. It is a breakthrough, indeed! To make it plain and simple the benefits of the GPS and how it has impact our world today, it will help to note that telecommunications companies use the GPS in transmitting signals for telecommunications purposes, especially communications using mobile or cellular phones. When you are driving your car and get lost in the middle of nowhere, a GPS tracking device could easily help you find the right the direc tion and even give you a graphic layout of your vicinity paths. Even before you start driving your car, most automobile companies have already added a GPS feature in their cars for security reasons.

US border patrol UAV programs in Texas Case Study - 1

US border patrol UAV programs in Texas - Case Study Example The US Customs and Border Protection is an Agency quite known for its role in the protection of US borders. In fact, the specific Agency is responsible for the safety of Americans from terrorism or from illegal trade developed through the country’s borders.The successful implementation of plans related to issues of national importance, such as the protection of a country’s borders, is usually depended on a series of factors, such as the resources and the time available. The illegal entrance in USA is also controlled by the above Agency. Because of its crucial role in securing the safety of Americans from illegal activities, as indicatively mentioned above, the US Customs and Border Protection Agency has increased its value as a workplace offering many prospects to interested candidates. Current paper examines the profile of the specific Agency and its potentials/ value as a workplace; reference is made to a particular program of the above Agency: the US border patrol UA V programs in Texas. It is proved that the particular programs could offer a series of benefits to candidates who would be interested in working in the particular area. Of course, certain challenges related to the particular sector, as a workplace, cannot be avoided; however, these challenges could be easier confronted if the candidates were given the necessary support since their entrance in the particular service. II. US BORDER PATROL UAV PROGRAMS IN TEXAS IIa. US Customs and Border Protection - profile The U.S. Customs and Border Protection is an Agency focusing on the protection of the borders of US from any potential threat – meaning terrorist attacks, violation of trade laws, illegal immigration and so on. The value of the Agency in enhancing the safety of the public in USA can be made clear through the Agency’s mission statement: ‘We safeguard the American homeland at and beyond our borders; we protect the American public against terrorists and the instrum ents of terror’.1 The Agency’s mission statement also refers to the enforcement of the national laws especially in regard to the ‘international trade and travel’.2 In other words, the Agency has the responsibility for controlling the areas cited near the borders of US for any illegal activity; borders, in the above context, include land, water and air. The importance of the above targets for the members of the Agency is reflected in the Agency’s statement regarding its core values, as promoted through its members; it is explained that ‘the safety of all Americans’3 is the key priority of the members of the Agency. Additional values of the Agency are the following ones: the enhancement of the rules of the American constitution and the alignment of the Agency’s activities with ‘the highest morals principles’.4 The mission of the particular Agency, as described above, is quite challenging, especially if taking into cons ideration the importance of the country’s borders not just in terms of the economy, i.e. for controlling the value of goods imported in the country, but also in terms of the risks for criminal activity. Reference is made especially to the continuous increase of illegal immigrants entering the country – despite the hard efforts of CBP to monitor carefully the movement of persons and goods through the country’s borders. However, the effectiveness of CBP cannot be denied – especially if taking into consideration the size of USA – and the expansion of its borders. In order for the Agency to be able to respond to its mission, emphasis has been given on its structure.5 The Commissioner monitors all activities of the Agency; at the next level, five directors and the Chief of the Staff have been appointed to its of the CBP main departments –‘ Civil Rights, Policy & Planning, Trade Relations,

Wednesday, September 25, 2019

Basic Rules of Offer, Acceptance, and Invitation to Treat Assignment

Basic Rules of Offer, Acceptance, and Invitation to Treat - Assignment Example Owing to a massive order from the British School of Motoring, Vauxhall Motors had exhausted its supply of Vectras. Nevertheless, the Sales Manager e-mailed Peter on October 8th in the following terms: "I am delighted to accept your order. You can collect your Vectra, as specified, in the week commencing November 6th. Please go to your nearest Vauxhall showroom. Is this arrangement acceptable to you?† Peter immediately posted a letter to the Sales Manager which stated: â€Å"Great. I look forward to taking delivery in the very near future†. However, later that afternoon, Peter decided that he must have a new car immediately. He, therefore, telephoned the Sales Manager in order to cancel his order. The Sales Manager had already gone home so Peter left a recorded message on an answering machine which the Manager listened to the following morning. By this time Peter’s acceptance letter had arrived but remained unopened on the Sales Manager’s desk.The question t o be decided in the light of the facts of the case and the principles of contract law is that Is there a binding agreement between the two parties? This question pertains to the basic tenets of the contract law i.e. Offer, Acceptance and the acceptance of the offer, revocation of the offer and the modes of acceptance etc. In simple terms â€Å"An agreement enforceable by law is a contract† and â€Å"Every promise and every set of promises forming the consideration for each other is an agreement† In an agreement there is promise from both the sides and if we talk about ‘Promise’, it can be defined as â€Å"When the person to whom the proposal is made signifies his assent thereto, the proposal is said to be accepted. A proposal, when accepted, becomes a promise† Thus when there is a proposal from one side and the acceptance of that proposal by the other side, it results in a promise. This promise from the two parties to one another is known as an agre ement. Also, all agreements are contracts if they are made by the free consent of parties competent to contract, for a lawful consideration and with a lawful object and are not hereby expressly declared to be void.

Tuesday, September 24, 2019

Consumer behavior analysis Essay Example | Topics and Well Written Essays - 500 words

Consumer behavior analysis - Essay Example A company can come up with a reward system. The reward system will reward customers who make consistent purchases and customers who will make referrals to their friends. A company can come up with smart cards, which the customers should use when making their routine purchases. In such a situation, the company will determine the customers who always purchase their brand. The customers can be awarded rewarded with reward points, which they can redeem in the future. A company can also use the reward system to award the loyal customers with gifts on special occasions such as public holidays. The gifts can act as a token of appreciation and they can be used to encourage the customers to continue purchasing the company’s products. The other way in which the reward system can work can work is by the company coming up with a feedback system. The feedback system will ask the new customers where they got information about the company. If the information came as a referral, the new customer and the customer who made the referral are rewarded by the company. The system will encourage the customers to talk more about the products of the company. The system will be beneficial to both the customer and the company. The company will benefit from the increased sales while the customer benefits from the reward points that should be redeemable. The other problem that companies are facing is changing the detractors to passives and passive to promoters. That is the hardest task because the perception of a customer is based on his or her mindset. The company can run training programs that should be aimed at informing customers on the advantages of using the company programs. That may include the use of the company products and the reason as to why the company products are better as compared to the competitor’s products. The training program can be done in the form of adverts. The adverts can be used to illustrate the usage of the company.

Monday, September 23, 2019

Television and Citizenship Essay Example | Topics and Well Written Essays - 2250 words

Television and Citizenship - Essay Example With these theories combined, we can now progress to a real-life example of these theories in action. Audiences who watch the television show The Biggest Loser are introduced to a panel of morbidly obese contestants at the beginning of each season. As the weeks progress, the contestants and their professional trainers work to transform their bodies into healthier versions of themselves. Within the context of the show, the areas of neoliberalism transcend to audiences through the idea that these contestants are chosen and represent extreme cases of unhealthy living habits. While a plausible view, thanks to the constructs of neoliberalism, viewers of The Biggest Loser may forget the mass epidemic that obesity has within this country. Through combining this viewpoint with the democracy game of television, The Biggest Loser can help the political movement of working to help the nation gain greater awareness about the dangers of obesity. With the publicity of this show shedding light on t he growing problem of obesity among Americans, the political realm can capitalize on the popularity of this movement and work with health institutions to create new awareness campaigns and programs to combat obesity in society. By understanding how these tangible possibilities can stem from society’s enthrallment with popular television, it is clear that these theories have pros and cons about them. While it is good that a high degree of followers for a particular television program can spur social change, it is also dangerous that neoliberalism can make it seem a social issue is less widespread than it truly is. Question 2b According to Stuart Cunningham, the public sphere is a symbiotic place for free debate within the constraints of society. The... According to Stuart Cunningham, the public sphere is a symbiotic place for free debate within the constraints of society. The purpose of a public sphere is to create an environment where issues, regardless of social class or community can be discussed. It is because of these public spheres that ‘public sphericules’ exist. Allowing for smaller sub-groups or diasportic communities to discuss issues pertaining to their needs, public sphericules can create awareness for issues that need to be brought to the center of the national forefront. While public sphericules are the catalyst for an increasing debate in community-specific issues, there can be difficulty in relating these specialized ideas back to the mainstream of national public thought and opinion. An example of this theory in action can be seen in the movie, â€Å"Slumdog Millionaire.† The plot of this film concerns a young Indian man who was raised in the slums of the county. With the chance of a lifetime to be on the show, â€Å"Who Wants to be a Millionaire,† the young man wins the monetary prize and finds himself with more money than he could ever imagine. In translating this idea to public sphericules, we can see where the smaller community affected by the poverty in Indian culture strives to gain awareness for the problems this country is facing in regard to the abject living conditions of a large population of its citizens. Once this film became popular throughout America and entered into the national public sphere, society’s awareness.

Saturday, September 21, 2019

Duties of Students Essay Example for Free

Duties of Students Essay The responsibilities of students include: preparing a programme of work at appropriate intervals in each academic year in consultation with supervisors and ensuring that any deviation from the programme is reported without delay to the supervisors; Discussing with the supervisors the type of guidance and comment they find most helpful and agreeing a schedule of meetings; taking the initiative in raising problems or difficulties, however basic they may seem; maintaining the progress of the work in accordance with the stages agreed with the supervisors, including the presentation of written material as required in sufficient time to allow for comments and discussion before proceeding to the next stage; informing the supervisors of impending requirements related to expenditure within the budget; providing a formal annual report to the Faculty Graduate Research Committee (RD 47 form). And other progress reports as required; completing a Training Needs Analysis and maintaining a Personal Development Plan using the facilities provided by the University; attendance at the post-graduate training modules in Research Methods offered by the Faculty or centrally provided in collaboration with the Graduate School; attendance at the programme of personal skills training for post-graduate researchers offered by the Graduate School; planning when they intend to submit their thesis, taking due account of the opinion of their supervisors; Before submission, clearing any laboratory area in which they have been working, including the safe disposal of surplus chemicals and other materials; maintaining a repository of all primary data concerned with the research programme, either in notebooks or computer disk or machine print-outs, for retention until any publications from the thesis have completed the relevant peer review cycles; writing the thesis is the students own responsibility. Students are expected to have a good command of the English language. Students are strongly advised to show drafts of their thesis to the supervisors so that the appropriate advice and comments may be given well ahead of the date for formal submission; student representation on the Faculty Graduate Research Committee is important, so you should ensure that you know who your representative is. It is important to keep written records of the work done, progress with related studies and outcomes from supervisory meetings. Together with the written reports to supervisors and, of course, any publications in conferences and journals, these notes are invaluable for the preparation of the transfer report and in writing the final thesis.

Friday, September 20, 2019

Material Culture in Education Essay

Material Culture in Education Essay This study explores the role of material culture in arts and design class at colleges in Singapore. Normally, students in a contemporary graphic design class face many difficulties particularly in interactive creation of arts and design. Basically, this study tends to identify and analyze the advantages of using material culture in a contemporary graphic design class. Furthermore, this paper also attempts to design an effective curriculum that will satisfy the needs of using material culture in a contemporary graphic design class. Concurrently, graphic design schools today face ever-increasing demands in their attempts to guarantee that students are well equipped to enter the workforce and navigate a complex world. Research indicates that material culture can help support learning concerning culture and past histories, and that it is especially useful in developing the higher-order skills of critical thinking, analysis, and scientific inquiry. But the mere presence of material culture in the classroom does not ensure their effective use when it comes in adding validity and substance to graphic design study. This study explores the various ways material culture can be used to improve how and what student learn in the classroom particularly in creative design and arts. Moreover, this paper pointed out the use of material culture as an effective learning tool in studying past history and culture is more likely to take place when embedded in a broader education reform movement that includes improvements in teacher training, curriculum, student assessment, and a schools capacity for change. In this study, the researcher investigated several variables that may influence the development and progress of students in different contemporary graphic design classes at colleges of Singapore. These included perceptions of problem difficulty, creative designing, value of art, and quality of work. The researcher believes that enabling the students to use material culture aided by the procedure in graphic design will result in effective learning and understanding in creative design and provides quality design and art. This research will analyze and investigate the role of material culture and personal perception of the students in Singapore. This shall include a discussion on the positive and negative variables related to material culture and contemporary graphic design, an analysis of performance of the students in school in relation to material culture was also conducted. Particularly, the research will focus on examining the role of material culture in contemporary graphic design provided by the school instructors/administrators. Basically, the results of the study will lead the researcher to the development and devise an effective curriculum in arts and design with respect to material culture in graphic design. Problem Statement This researcher finds the necessity for a study that specifically tackles the effects of material culture in contemporary graphic design at Colleges in Singapore. Specifically, this study intends to explore the significant impact of this material to the Colleges in Singapore that are related in contemporary graphic design. It will present the performance of the students by identifying weaknesses and inefficiencies and recommending solutions. Basically, the problem of this study is about conventional methodology in teaching which used a dry lecturer is really dull and takes a lot of time to finish a modular or syllabus of each topic depending on lecturer capabilities, skills, availability, mood and student indulgent of what their thought. That is not effective for students to get an effective way to learn, there is a need to get a new and effective approach since material culture may now touch the cultural and historical value of a certain art or design. The purpose of using material culture in a contemporary graphic design class is to develop a better learning than conventional method in colleges but through the early resistance, it emphasized their ability to appreciate art and learn it cultural and historical value perform the complex tasks needed in contemporary graphic design. Through material culture student can develop a bond and understanding of ones traditional cultures that motivate visual communication students to create strong cultural identity graphic design. Moreover, this study will try to answer the following queries: Can understanding of ones traditional cultures motivate visual communication students to create strong cultural identity graphic design? Can material culture add validity and substance to graphic design study? Purpose This study seeks to understand fully how students awareness of their traditional cultures might be the factor that motivate them to research and explore their cultures as a graphic design topic. Hypotheses This paper will work on the following hypothesis: Material culture in graphic design class in colleges plays significant effect to the students awareness of their traditional cultures. Material culture in graphic design class in colleges has significant effect to the memory retention of the students when it comes in studying traditional culture. Since it is exciting, challenging and fun to use, then it encourages students to study the material culture again and again. Material culture has significant effect to the learning improvement of the students since it attaches to ones traditional culture. Definition of Key Terms Graphic Design- Graphic Design is the process and art of combining text and graphics and communicating an effective message in the design of logos, graphics, brochures, newsletters, posters, signs, and any other type of visual communication (http://www.geemultimedia.com.au/glossary.asp). Material Culture- Material Culture is a term often used by archaeologists as a non-specific way to refer to the artifacts or other concrete things left by past cultures. An archaeologist thus can be described as a person who studies the material culture of a past society (www.encyclopedia.com). Art- Art is the process or product of deliberately arranging elements in a way to affect the senses or emotions. It encompasses a diverse range of human activities, creations, and modes of expression, including music, literature, film, sculpture, and paintings (www.encyclopedia.com). Education- Education encompasses the teaching of specific skills, and also something less tangible but more profound: the imparting of knowledge, good judgment and wisdom. One of the fundamental goals of education is to impart culture across the generations socialization. (www.encyclopedia.com) Knowledge- Knowledge includes, but is not limited to, those descriptions, hypotheses, concepts, theories, principles and procedures which to a reasonable degree of certainty are either true or useful. (www.encyclopedia.com) School-A school is a type of educational institution. The range of institutions covered by the term varies from country to country. (www.encyclopedia.com) Review of Literature World history has witnessed the birth, development, and achievements of the most talented people. These people have their distinct gifts and area of mastery literature, politics, arts, science, and so forth. Still, much of their success can be traced back to the kind of life and personality they had. Childhood experiences, support from people around them, environmental influences and personal motivations often determine how a gifted person makes use of his innate abilities to become an important figure in his chosen field of expertise. The world of arts is one of the most interesting topics of study. This field usually includes some of the most peculiar people who can express their personalities through unique paintings, sculptures, and drawings. Art education is culturally identified as a subject area that enables students to use their imagination and creativity to produce pieces of artwork from a wide variety of materials. This identification may also include the study of famous artists and their well-known artwork (Oliver, 2010). On the other hand, the cultural identity is constructed through various signs and symbols that the culture attribute to art education.   Symbols include art making materials (The Culture of Education in the Visual Arts, 1999). These materials that are attached to ones culture were known as â€Å"material culture†.   Material cultures are becoming known to the teachers in contemporary graphic design because of its motivational effect to their students in studying culture and art. In graphic design class, art symbol with respect to materials are crucial. An example of art education symbols are the variety of medias- both two and three dimensional that are used to illustrate subject matter. In addition to more practical symbols of art education are the humanitarian symbols which may include connecting with artists and their work, both contemporary and historical (The Culture of Education in the Visual Arts, 1999).  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The art and crafts around communities, in stores and on posters will always be a symbol of a reflection of art education (The Culture of Education in the Visual Arts, 1999). Another facet of creating a cultural identity is to reflect on the cultural rituals that are often associated with art education. The most apparent rituals include the various processes that are employed to make art.   It is important to remember that such rituals/processes are influenced by the geographical location of the school district (Oliver, 2010). Another cultural ritual attributed to art education is the physical demonstration that the art teacher must provide for students in order to teach them specific techniques. This demonstration often includes safety precautions as rituals that the students will then strictly employ to create art without hurting themselves with the tools in the making (Oliver, 2010). Other ritual distinctive to art education is the practice of critiquing students art work, often done by the whole class in order to provide constructive feedback and criticism of the finished piece of art.  Ã‚   One final ritual that should be imperative to an art education program is class field trips to museums, galleries, and artists studios that connect the learning of art in the school to actually viewing art in the community (The Culture of Education in the Visual Arts, 1999). It is important to connect these cultural rituals and symbols of art education to not only show how they produce a cultural identity, but also form a sense of social solidarity among students, teachers, and communities (Oliver, 2010). The visual arts or the graphic designs are arts that we see. It has its own language-the language of feelings, emotions and ideas without words. We could discover the world outside and inside us through visual arts. The visual artist through unspoken can communicate with us when he creates visual work of arts like painting. Paintings and works of art in general are meant to move us, especially in ways that words often cant. Graphic designs inspired by material culture play a major role not only in academic purposes but also in health and medicare related aspect and in the community as well. It develops the intelligence and the overall personality of the students. Moreover, graphic designs inspired by material culture also provide meaningful self-expression of all students. It is used in therapy procedures for aiding child development. It assists in educating disabled children, especially those who are blind and have hearing problems. And finally, visual arts also help in building communities and mural projects. In studying graphic designs inspired by material culture, it shows that visual arts and cultural identity are related. The cultural identity is constructed through various signs and symbols that the culture attribute to art education.   Methodology This section of the research proposal discusses the methods to be used.   This illustrates the method of research that identifies its applicability. Likewise, the section illustrates how the research was to be implemented and how to come up with relevant findings. Moreover, this methodology part of the research underwent into several stages. In the research design, the researcher collected data from students and teachers in some Colleges in Singapore that are using material culture in their graphic design class. At the time of data collection, the researcher gathered and sum upped the data acquired from these resources. Study Setting In accordance to the goal of this study i.e. to investigate the role of material culture in contemporary graphic design, the researcher decided to conduct the investigation in 10 Colleges in Singapore. Basically, in these 10 chosen schools in Singapore, a random sample of 10 students each will be chosen. The students to be included should be familiar to graphic design and material culture. Research Design Generally speaking, there are two research positions, often call paradigms, which researchers can choose from. The first is the quantitative paradigm in which researcher attempts to understand causal relationship of existing phenomena or attempts to discern the validity of the theory in a particular social context (Creswell, 1994). And since one of the purposes of this study determine the role of material culture in contemporary graphic design, the quantitative research position is taken here because it is appropriate for the research purpose. Aside from this, the second approach, called the qualitative paradigm, is not chosen. Actually, as indicated in the paper of Daymon Holloway (2002), the qualitative design the researcher assumes this position and attempts to understand a particular social phenomenon by using the actors frame of reference. In addition, data are presented not in numerical form but in actual words which is in contrast to the aim of this research. There are few research strategies that often used for conducting research such as survey, case study, action research, Ethnography etc. According to Yin (2003), there are three conditions to be considered for choosing an appropriate research strategy i.e. : The type of research question The extent of control an investigator has over actual behavioural events. The degree of focus on contemporary as opposed to historical events From the paper of Saunders, et al. (2007), survey approach often uses questionnaires to collect a large amount of data from a sizeable population in a highly economical way. Therefore, the survey approach is usually able to apply a more representative sample among a massive population for the study, trying to achieve generalisibility of the results. The case study, however, according to Denscombe (1998), is an investigation that focuses on detailed, in-depth descriptions and analysis of one or a few organisations. This approach is normally use to explore the phenomenon by in-depth data gained in the research context. This implies that the research results gained by case study cannot be generalized to a larger population due to that the investigation range is limited. By considering this limitation of case study approach, the researcher opted to choose the survey method. Population and Sampling Plan The sample size consists of students, who are the logical key informant related closely to the issue under investigation, as well as the teachers numbering to 10 subjects.   There is no reason to believe that 10 teachers is not a large enough sample size because ultimately it is this individual who works directly with the issue and teachers has the most intimate knowledge of the subject. Basically, the survey respondents are asked regarding their perception towards material culture and graphic designing and students performance. In essence, Guilford Fruchter (1973) argued that in choosing sample sizes, the Slovins formula should be considered. Therefore, in selecting the sample size (100 students) in this paper was identified by Slovins formula. The Slovin (1960) formula is given as: Where: e= needed error margin (percent requirement for non-precision due to the use of the sample as an alternative of the population). N= size of population n = size of sample Data Collection Procedures Yin (2004) provides six different sources of data collection that is commonly used in case study methodology, which include documentation, archival records, interviews, direct observation, participant observation and physical artifacts. The data collection method uses survey and interview that is to take place with the students and teachers, as these are the closest people working with the subject under scrutiny here Material culture and should serve as the key informant. In addition, students are also surveyed to understand how they feel about the use of material culture in their graphic design class since the teacher may provide biased information, however accessing the students is subject to the permission of the teacher who acts as the gatekeeper. If surveying the students is possible the survey that students will fill out will be left on the teachers desk where they can fill it out and return it to a drop box in a closed envelope without a name or other identifying information. The questions for the employees are created after a thorough review of literature. For documentation that refers to secondary information about the material culture and graphic designing, such considerations have been taken to reduce concerns as they would otherwise pertain to bias or the reliability and validity of the findings. Relying on documentation are used even if the students do participate since it strengthens the findings further (Yin, 2003). Documentation specifically includes performance reports and records, or books and journal articles discussing material culture and graphic design. Accessing of the teacher is going to take place by first, sending the school an outline of the study and ethical content forms and arrange meeting, through the telephone or MSN given geographical constraints, to explain what it is the research wishes to do and how it will benefit the organization. Ultimately, what the researcher wants to do is discern how training is able to increase students performance and the mechanisms that school in Singapore has in place to assure this. Executing the above step is useful since the gatekeepers are going to want to protect the interests of their students and the organization (Holloway Walker, 1999). Overall, the approach above is based on negotiation, which as researchers note, â€Å"Access is negotiated and re-negotiated throughout the research process† (Gubrium, Holstein, 2001, p. 301). The teacher was also assured that confidentiality by not releasing information that they do not want to be released and anonymity by using pseudonym s for students, participants and settings will be secured (Daymon Holloway, 2002). It is not unreasonable for the teacher to participate in the study given the steps executed above which are suggested by research methodology practitioners. Finally, research questions are based from the literature as is suggested by research methodology practitioners. Data Analysis To determine the perceptions of the student respondents pertaining to material culture and graphic design, the researcher a set of guide questions for the interview and prepared a questionnaire. A non-threatening questionnaire in nature that can be completed within 30 minutes are considered. The respondents graded each statement in the survey-questionnaire using a Likert scale with a five-response scale wherein respondents are given five response choices. The equivalent weights for the answers are: When the entire information consumer responses have been collected, the researcher used statistics to analyse it; and was assisted by the SPSS in coming up with the statistical analysis for this study. For the details gathered from journals, an evaluation was drawn in order to identify the role of material culture to contemporary graphic design. Moreover, this research will utilise the several statistics in order to determine the differences between their perceptions towards the impact of material culture on students performance and art appreciation. As stated above, the researcher was aided by the Statistical Package for the Social Sciences (SPSS) in the making and creation of the statistical analysis for this study. SPSS is one of the mainly and extensively accessible and potent statistical software packages that has a extensive range of statistical practices, which permits a researcher to sum up information (e.g. calculate standard deviations and means), identify whether there are major differences between groups (e.g., ANOVA t-tests), observe relationships among variables (e.g. multiple regression correlation) and graph output (e.g. line graphs, bar charts, pie chart, etc.) (Sauders, Lewis Thornhill 2007).   Concluding Remarks Significance This study will be a significant endeavour in promoting culture awareness among graphic design students. This study will be beneficial to future leaders. By understanding the needs of the students and the benefits of quality education, these practitioners will be assured of a larger progress performance. Moreover, this research will provide recommendations on how to value students as they are taking a large part in the overall performance of the school quality education. This study would also be of help to those school and market scientists who are interested in finding out the social implications of the boom and the bust phases of the school industry. Moreover, educators can gain from this study, as they find the connection between how they have designed their curriculum and what are the actual needs of the citizens.   In that way, they would be able to make immediate changes, if necessary, or continued improvement of their programs, through further studies. Furthermore, it is hoped that this study would help the students to improve learning and appreciation skill through Material culture in Art and Design at colleges in Singapore because Material culture has many advantages/effectiveness such as retention and motivational factors in accordance to the leaning behavior of student. Thus, student can go deeply into each topic areas they need to learn without lecturer involvement because material culture is related to the history of the arts they are perceiving. Moreover, this paper introduced important changes in our educational system and gives a huge influence to the way we communicate information with students. It would make them as an active participant in their own learning process, instead of just being passive learners of the educational content.   Apparently, this research also hoped can provides an opportunity to gain a greater understanding of the factors that impact on the students experiences of material culture in learning pr ocess. Finally, this study would benefit future researchers in the field of the, education, arts and design management, business and the social sciences since it depicts the future of the school industry and its varying effects to many sectors of society. Limitations This study will only cover material culture as part of studying contemporary graphic design in arts and design for the college students in some colleges in Singapore. Basically, this paper will only cover students selected from semester 1, conducted from some colleges in Singapore. As there are numerous issues surrounding the school, this research will primarily examine program development and performance progress. The outcome of this study will be limited only to the data gathered from books and journals and from the primary data gathered from the result of the questionnaire survey and interview that will be conducted by the researcher. As the research was completed in a relatively short period of time other factors and variables are not considered. This might have an impact on the results of the study.   Basically this research study will enable the researcher to design a quality curriculum that will satisfy the needs of the students. References: (1999). The Culture of Education in the Visual Arts. Retrieved March 24, 2010, from www.orgsites.com Creswell, J.W. (1994). Research design. Qualitative and quantitative approaches. Thousand Oaks, California: Sage. Daymon, C. Holloway, I. (2002). Qualitative research methods in public relations and marketing communications. Routledge. Denscombe, M. (1998), The Good Research Guide, Buckingham, Open University Press. Guilford, J.P. Fruchter B. (1973). Fundamental Statistics in Psychology and Education, 5th Edition. New York: Mc Graw-Hill. Holloway, I. Walker, J. (1999). Getting a PhD in health and social care. Wiley. Oliver, S. (2010). The Importance of Visual Arts in Schools. A Free Article. Retrieved March 24, 2010, from www.afreearticle.com Sauders M., Lewis, P. Thornhill, A.(2007). Research method for business students, FT Prentice Hall, Harlow. Yin, R.K. (2003). Case Study Research Design and Method (2nd ed), Sage, Thousand Oaks.