Data-collection in Qualitative Research Essay

This Chapter is about methods and techniques in data-collection during a qualitative research. We mentioned earlier that qualitative research is eclectic. That is, the choice of techniques is dependent on the needs of the research. Although this should be true for almost all social research, it is particularly so with qualitative research in that the appropriate method or techniques is often identified and adopted during the research. Qualitative research is also multi-modal. The researcher may adopt a variety of research techniques, or a combination of such, as long as they are justified by the needs. The discussion below is therefore not to identify a set of techniques unique to qualitative research, but rather, to introduce the methods and techniques most commonly used in qualitative research, and the issues related to such use. We shall introduce the methods and techniques in three broad categories: observations, interviews and study of documents. These are also the basic methods used in cultural anthropology (Bernard, 1988:62). Indeed, the discussions about qualitative research in education can be viewed as a particular case in cultural anthropology. Observations Observation usually means the researcher’s act to find out what people do (Bernard, 1988:62). It is different from other methods in that data occur not necessarily in response to the researcher’s stimulus. Observation may be obtrusive or unobtrusive. A researcher may simply sit in the corner of a school playground and observe how students behave during breaks. He may also stand by the school gate and observe how students behave at the school gate. Such cases of observation may be seen as unobtrusive. In other cases, the researchers may not apply any stimuli, but their presence per se may have some influence on the scene. The most common example in this category is classroom observation. Although the researcher may just sit quietly at the corner of a classroom, the presence of the researcher may  change the classroom climate. It is, nonetheless, still observation. Observation is a basic technique used in almost all qualitative research. Even if other methods or techniques are used, the researcher remains the most essential â€Å"sensor† or â€Å"instrument† and hence observation always counts (McCracken, 1988:18-20). For example, when interviewing is used, a qualitative researcher also takes into account the tonic or facial expressions of the informant, because they help interpret the verbal responses. Such expressions are only sensed by observation. If the interview is done in the field, then the surroundings of the interview site also provide meaningful data for the research. The surroundings can only be depicted through observation. Hence observation is indispensable in almost all occasions of qualitative research. However, the term observation may sometimes go beyond what is seen. It also pertains to what is heard, and even sometimes what is smelled. Case 4.1 provides one of such examples. Case 4.1: Classroom Observation Scheme In the IIEP project on basic education, Leung designed for the Chinese research a scheme for classroom observation. Classroom was taken as one of the environmental factors affecting students’ learning. The scheme was designed after Leung stayed in local schools for two days. The scheme did not confine itself to the performance of the teacher, although that was a part. The figure on the next page shows one of the six sections of the scheme. Different writers have different ways of classifying observations. Without running into juggling of definitions, we shall briefly introduce observations as participant observations and non-participant observations. More detailed classification of observations can be found in Bernard (1988), Goetz and LeCompte (1984) and Patton (1990). Participant Observation Participant observation is perhaps the most typical of qualitative research.  Some authors even use participant observation as a synonym for ethnographic research. Different writers may have slightly different definitions of participant observation. The following description by Fetterman is perhaps the most agreeable to most researchers. Participant observation is immersion in a culture. Ideally, the ethnographer lives and works in the community for six months to a year or more, learning the language and seeing patterns of behaviour over time. Long-term residence helps the researcher internalize the basic beliefs, fears, hopes and expectations of the people under study. (1989:45) Immersion of the participant can either be continuous or noncontinuous. The three classical cases we quoted in Chapter 1 all include participation in the continuous mode. Li’s study of classroom sociology (Cases 3.8 and 3.9) involved one year’s continuous residence. In the second and third year she went to the school three days a week. She combined continuous with noncontinuous participant observations. Fetterman used noncontinuous participation when he was doing qualitative evaluation of educational programmes. Case 4.2: Noncontinuous Visits In two ethnographic studies, of dropouts and of gifted children, Fetterman visited the programmes for only a few weeks every couple of months over a three-year period. The visits were intensive. They included classroom observation, informal interviews, occasional substitute teaching,interaction with community members, and the use of various other research techniques, including long-distance phone-calls, dinner with students’ families, and time spent hanging out in the hallways and parking lot with students cutting classes. (Fetterman, 1989:46-7) II. Environment of the classroom 1. The classroom is on the _____ floor of the school building. 2. The classroom is near ( ) residential area ( ) factories ( ) road(s) ( ) field ( ) marketplace ( ) others _______________________________________ 3. The number of windows which provide lighting and ventilation to the classroom: ( ) satisfies the required standard ( ) is below the required standard 4. The main artificial lighting facility in the classroom is: ( ) florescent tubes total no.__________________ ( ) light bulbs total no.__________________ 5. Condition of lighting during the lesson : ( ) bright ( ) dim ( ) dark 6. Ventilation in the classroom: ( ) well ventilated ( ) stuffy ( ) suffocating 7. Quality of air in the classroom: ( ) refreshing ( ) a bit smelly ( ) stingy 8. Environments for listening: ( ) very quiet ( ) occasional noise ( ) noisy 9. Classroom’s floor structure: ( ) concrete ( ) log ( ) mud ( ) carpet 10. Classroom’s floor condition: ( ) clean ( ) some litter ( ) full of rubbish 11. Classroom’s wall conditions: ( ) smooth & clean ( ) some stains ( ) dirty & damaged 12. Classroom’s area: _____________m2; area/person: _____ m2. 13. Space use in classroom: ( ) looks spatial ( ) fairly crowded ( ) very crowded 14. Furniture and other article arrangements in the classroom: ( ) orderly and tidy ( ) messy 1Figure 1 Classroom Observation Scheme (Designed by Leung Yat-ming) Whyte’s experience in the Italian slum (Case 2) is perhaps the nearest to ideal in participant observation. He stayed in the community for two years. He experienced the life of a member of the Italian slum. In Whyte’s case, native membership allows the researcher the highest level of participant observation. Most researchers are denied such an opportunity, often because of constraints in time and resources, as we have discussed at length in Chapter 3. Under all sorts of constraints, at best the researcher â€Å"lives as much as possible with and in the same manner as the individuals under investigation† (Goetz and LeCompte, 1984: 109). In these circumstances, the researchers may not claim that they was doing ethnography, but it is legitimate to apply ethnographic approach and techniques to the study (Fetterman, 1989:47). Participant observation in its broad sense therefore tolerates different lengths of time and different degrees of depth. There is a full range of possible modes of participant observation, what Wolcott calls â€Å"ethnographer sans[1] ethnography† (Wolcott, 1984: 177). The most frequent case in education is that a researcher may stay in a school and become a teacher in that school. The researcher identity may or may not be disguised. The researcher may then, as a participant, observe teachers’ behaviours in teaching, in meetings, in conversations, and so forth. Sometimes, the researcher is readily a member of the community (say, a school) and may still carry out research as a participant observer. However, in this case, the researcher should be aware of his/her knowledge of the community and should be cautious that such knowledge would not lead to preoccupations about the school under research. In cases where the researchers have successfully gained membership (as Whyte did in the Italian  slum), the distinction between a native member and the researcher-as-participant begins to blur. This insider-outsider dialectics will be further discussed later. Nonparticipant Observation Strictly speaking, nonparticipant observation involves merely watching what is happening and recording events on the spot. In the qualitative orientation, because of the non-intervention principle, strict nonparticipant observation should involve no interaction between the observer and the observed. Goetz and LeCompte assert that in the strict sense â€Å"nonparticipant observation exists only where interactions are viewed through hidden camera and recorder or through one-way mirror† (1984: 143). Dabbs (1982:41), for example, used hidden camera in Atlanta at a plaza in Georgia State University, and studied an informal group that frequently gathered during the morning break. There are examples of using hidden video-cameras in school toilets to study drug problem among students, or to use unnoticed audio recording device to study student interactions. The use of audio or video recording device often invites concern in ethnical considerations. Such problems are similar to those arising in using one-way mirrors in interviews or psychological experiments. Such cases are rare in policy-related research. Another case of nonparticipant observation with ethical problem is disguised observation, or covert observation. A typical example is Humphrey’s (1975) study on homosexual activities. He did not participate in such activities, but offered to act as â€Å"watch queen†, warning his informants when someone approached the toilet. Another famous example is Van Maanen’s covert study of police. He became practically a police recruit. Over more than a decade, he â€Å"slipped in and out† of the police in various research roles (Van Maanen, 1982). Covert observations are again rare in research which is related to educational decision-making. Hidden camera or recorder and covert observation occur only exceptionally.  Most author would accept the watching of audience behaviour during a basketball game (Fetterman, 1989:47) or the watching of pedestrian behaviour over a street as acceptable examples of nonparticipant observations. Interaction between the researcher and the social community under study is often unavoidable. We have again discussed this at length in Chapter 3 under the notion of researcher intervention. If we perceive the problem of intervention as a matter of degrees, then the distinction between participant observation and nonparticipant observation begins to blur. The general principle across the board is that the researchers should minimize their interactions with the informants and focus attention unobtrusively on the stream of events (Goetz and LeCompte, 1984:143). Wolcott’s study of school principal (Case 3) was perhaps the most intensive type of nonparticipant observation that one could find in the realm of education. (He also used other supplementary methods as mentioned in Case 3). He did live with the school for two years, but he did not participate as a school principal which was his subject of study. He saw his role as one of â€Å"participant-as-observer† (Wolcott, 1984:7). So was Li’s study (Case 3.8) of classroom sociology in her first year. She did stay with the school as a teacher but she never became a student which was her subject of study. The following two years of her study, however, was not nonparticipant observation because she applied experimental measures. During the UNICEF research in Liaoning, the basic method I used was interviewing and not nonparticipant observation, but I did have, at times, nonparticipant observation when debates occurred between the local planners and the provincial planners (Case 3.7), or when planners chat among themselves about their past experience in the field. The most frequently employed nonparticipant observation which is relevant to educational decision-making is perhaps observation at meetings. Typically, the researcher attends a meeting as an observer. The researcher tries to be as unobtrusive as possible and records everything that happens during the meeting. When Wolcott did his study on the school principal, he was present at all meetings unless he was told otherwise (Wolcott, 1984:4). The following was my experience of a non-participant observation in China. Case 4.3: A Validation Seminar I realized during the UNICEF research in Liaoning (Case 4) that one essential step in the planning for basic education in China was validation. When drafting of an education plan was complete, the draft plan had to undergo scrutiny in what is known as a validation seminar. In essence, all those related to the plan, including leaders at all levels, representatives of all relevant government departments, experts from all areas – are invited to discuss. Relevant documents are sent to the participants well in advance. They are then asked to comment on the plan during the validation exercise. Only â€Å"validated† plans are submitted to relevant machinery for legislation. The validation seminar for Liaoning was unfortunately held before the UNICEF research. I got an opportunity, however, a year after in 1988, when the Shanghai educational plan was to undergo validation. The host of the meeting agreed to send me an invitation. I attended the meeting in the name of an â€Å"external expert†, although I made clear to the host that my major task was not to contribute. They agreed. During the meeting, I was able to observe the roles of the various â€Å"actors† during the meeting. I was also able to talk to individual participants during tea breaks and meals to understand their background and their general views about educational planning. I was able to do a number of things over the two-day meeting: (a) to classify the over 40 participants into technocrats, bureaucrats, policy-makers and academics; (b) to understand the different extents in which the participants contributed to the modification of the plan; (c) the disparity in capacity among participants in terms of information and expertise; (d) the inter-relations between the different categories of actors and (e) the function of the validation exercise. In the end, I concluded that val idation was a way of legitimation, which employed both technical (expert judgement) and political (participation) means to increase the acceptability of the plan before it went for legal endorsement. The political aspect came to me as a surprise. It indicated a change in the notion of rationality among Chinese planners and policy-makers. Interviewing Interviewing is widely used in qualitative research. Compared with observation, it is more economical in time, but may achieve less in understanding the culture. The economy in time, however, makes ethnographic interviewing almost the most widely used technique in policy-related research. Interviewing is trying to understand what people think through their speech. There are different types of interviews, often classified by the degrees of control over the interview. Along this line, we shall briefly introduce three types of interviewing: informal interviewing, unstructured interviewing, semi-structured interviewing, and formally structured interviewing. We shall also briefly introduce key-informant interviewing and focus groups which are specific types of ethnographic interviewing. Qualitative research of course has no monopoly over interviewing. Interviewing is also frequently used in research of other traditions. The difference between ethnographic interviewing and interviewing in other traditions lies mainly in two areas: the interviewer-interviewee relationship and the aims of interviews. Ethnographic interviewees, or informants, are teachers rather than subjects to the researcher, they are leaders rather than followers in the interview. The major aim of the interview should not be seeking responses to specific questions, but initiating the informant to unfold data. Readers may find more detailed discussions about ethnographic interviewing in Spradley (1979) who provides perhaps the most insightful account of the subject. In-depth discussions about ethnographic interviewing can also be found in Bernard (1988), Patton (1990), Fetterman (1989) and Powney and Watts (1987). Informal Interviewing Informal interviewing entails no control. It is usually conversations that the researcher recall after staying in the field. It is different from  Ã¢â‚¬Å"observation† in that it is interactive. That is, the informant speaks to the researcher. By its own nature, informal interviewing is the most â€Å"ethnographic† in the sense that it is not responding to any formal question. It is part of the self-unfolding process.

Ap Lang Essay

4. 04B Essay Arthur Schopenhauer evaluates the need for balance regarding reading and thinking for oneself. Reading has advantages when used correctly. However, when overused, it can prohibit the mind from thinking on its own. The varied use of books is the gateway to the differences between men of learning and men of intelligence. You have a solid intro, but I feel you need â€Å"more. † Perhaps a more clearly defined thesis, or perhaps another sentence or two. Schopenhauer stresses in this passage the negative effects of excessive reading. He states, â€Å"much reading robs the mind of elasticity. † The mind cannot think on its own and be â€Å"stretched† to new limits. When a person does not want to think on their own, they resort to reading a book where someone else has done all of the thinking. Schopenhauer emphasises how a considerable amount of reading is detrimental to a person. Reading simply â€Å"leaves upon his mind one single definite thought. † There is no room for advancement. Thinking, however, leaves upon one’s mind a multitude of never ending, always adapting thoughts. Thinking never prohibits one’s mental capacity. Reading prohibits advancement. How can a person read a book and discover something that has never been discovered before? I think you should answer this question, since you ask it. Schopenhauer argues the importance of thinking over reading. More can be accomplished when one thinks on their own. In Schopenhauer’s passage, he discusses the differences between men of learning and men of intelligence. Reading is the main cause of these differences. A man of learning, â€Å"[reads] the contents of books. †

Chariots of Fire

Chariots of Fire Throughout the world today, people are determined by a persistent feeling of weakness in many areas of life. Financial problems, misconduct, pollution, and other problems appear like they are out of control. In the workplace, employees often complain about being viewed as unimportant and unessential. In marriages, family units and even friendships, falling-out is a common circumstance. It is apparent that there are oppressive forces that manipulate us.While some filmmakers offer the public entertainment as remedies to this dissatisfaction, others reinforce the sense that individual worth is being assaulted from several areas. Chariots of Fire is a film that celebrates the triumph of the human spirit over adversity. Two very different approaches to religion and sport are at the heart of this movie. The film is based on the true story of two British sprinters in the 1924 Paris Olympics; one Christian and one Jewish. Neither runner is out for personal or national glory. These two men are competing for the same reason; a matter of a higher calling but in very different ways.For Harold Abrahams, a proud English Jew from a well-to-do family, running is a weapon against anti-Semitism; a way of validating his worth, and by extension his Jewishness, to his Anglo society and to himself. There is something to be said for this approach: After shattering a long-standing speed barrier at Cambridge’s Trinity College, the master says â€Å"Perhaps they’re the chosen people after all. † In a way, he is right. As an athlete, Abrahams is driven by rebellious anger and shame endangered by the legacy of anti-Semitic prejudice that has gone hand in hand with the Jew’s divine determination.For Eric Liddell, a devout Scot with missionary aspirations, running is something he can do to give glory to God, the same way the grass glorifies him by growing and the sun by shining. In one part of the movie, Liddell tries explaining the value of runn ing to his sister, who doesn’t see the value of it at all by saying â€Å"I believe God made me for a purpose, but he also made me fast. And when I run, I feel his pleasure. † The difference between their motivations is highlighted in a number of ways.Each runner’s commitment goes well beyond whatever obligation either feels to the expectations of their society. Where Abrahams’ commitment leads him to dispense himself from unwritten rules about amateur athletes not receiving professional coaching, Liddell brings his own additional unwritten rules to participation. For Abrahams, the chief crisis he faces is whether he can win after losing a race to Liddell and for Liddell; the crisis is whether he can even qualify when en route to the Olympics discovers the qualifying heat for his event is on the â€Å"Sabbath. While Abrahams must swallow his pride and find the courage to run in the Olympics, Liddell must swallow his hopes and find the courage not to run. Chariots of Fire is an aesthetically well realized work of art. The authentic drama deals directly with issues such as athletic competition, the nature of winning and losing and the central place of beliefs in sports. It touches sensitively and strongly on the longing for perfection, the search for meaning and the struggle for acceptance.

Writing seminar Assignment Example | Topics and Well Written Essays - 1750 words

Writing seminar - Assignment Example This was achieved through consultation with scholarly, professional and primary sources. The paper also sought to relate the relevance of Johnson’s patterns of innovation with our test environment. Steven Johnsons observes, most innovations come from improving and modifying all possibilities. He strongly argues with examples that you cannot reap from an engine that is powered by steam to fly a jet rather improvements on innovations. In his theory, Johnsons notes that most innovations and discoveries are replicated independently within a period of short duration. For instance according to Johnson, four individual carrying out their normal activity discovered sunspots at a same point. Two of them worked on developing a battery while the rest importance in genetically mutation. Another observation from this man was the size of the city. He holds that cities that are bigger are more innovative than small cities. However, he attributes this to more idea sourced from universities in these cities and the fact that they have more creative people. (OECD 2011, 329) It is however fascinating to note that his theory, contends that when people remain in close doors tend to be more creative. The important implication being, stuffing people in private offices would result into innovation. According to (Milton et al 2005, 98), there is a memory enhanced power that is gained from operating in a common place. Reading from Darwin’s book created a desire to discover links of association. Archimedes notes that taking mind away from the main task sometimes helps in building creativity. People sometimes wonder how you can free your mind. You can achieve this through taking a walk, answering a mail or helping children do their homework. Another way of facilitating innovation is reading. This include following great thoughts from authors of books and to some extents internet. When professional work closely or in a close proximity there is improved

Mobile Messaging Essay Example | Topics and Well Written Essays - 2000 words

Mobile Messaging - Essay Example Studies have shown that currently, about one billion people in the world use mobile messaging services. This has been projected to grow to about two billion users in the next three years (Khalaf, 2014). Some of the mobile messaging platforms that have been widely used in the world include Facebook, Whatsapp, Snapchat, Kik and Messenger. Different users have different preferences when it comes to the choice of platform to be used. However, cases of use of multiple platforms are also common. With the increase in the use of smartphones, mobile messaging has also grown rapidly. Smartphones war has also been caused by the rise and popularity of mobile messaging applications. Handset manufacturing companies such as Samsung and Apple have fought fiercely in popularizing their smartphones basically as a result of the popularity of mobile messaging. Due to this rapid rise in the use of mobile messaging services, a lot of studies have been carried out on this topic. The studies have shown that the growth or increased use of mobile messaging supported by platforms such as Facebook, Snapchat, Messenger and Kik has impacted heavily on the society. The impacts of mobile messaging on the society have been both positive and negative. One of the straight forward advantages of the use of mobile messaging is that it provides a form of communication in the society. Mobile messaging is real time. The messages or data that is sent from one mobile phone handset to another is received in real time. This therefore allow for sharing of information very fast and hence providing a channel of communication. The current world is a world where communication has become an important element in the day today life of an individual. Mobile messaging, unlike calls, is free and therefore allows for communication just by few keystrokes. This has allowed people in various regions of the world to

Role of Public Administrators to Interpret the Constitution and Research Paper

Role of Public Administrators to Interpret the Constitution and Develop New Laws as Pertains to Same Sex Marriages - Research Paper Example The constitution is the supreme document of a State and incase of conflict between two statutes, the ruling of the constitution prevails. Public administrators have a role as pertains to same sex marriage since they are individuals bestowed with the responsibility of enacting laws as pertains to various issues facing the State. With this insight, this research paper will be aimed at delineating the role of public administrators to interpret the constitution so as to develop new laws specifically to the issue of same sex marriages (McVeigh, & Diaz, 2009). Outline of Importance of the Issue to Public Administrators Technology has led to the invention of surgeries and discoveries as pertains to the sexuality of individuals. Moreover, the constitution and the rights of individuals illuminate into the notion that there is freedom of expression hence association of individuals of the same sex. This has led to the performance of surgeries aimed at changing the sexual orientation of an indiv idual and hence judicial challenge as pertains to the legalization of same sex marriages. It is important for the public administrators to be involved in such issues as same sex marriages since they are bestowed with the responsibility of enacting laws that regulate a State. ... Public administrators need to be involved in defining the society and avoiding issues that may hamper the inviolability and cause apprehension; same sex marriage is such an issue that needs to be addressed (McVeigh, & Diaz, 2009). SECTION 2: BACKGROUND INFORMATION History of the Issue and Current Trends Decades have witnessed the trial to redefine marriage by incorporating same sex marriage into law. This however has not yet been achieved and has translated to enormous failure to religious attachment to the sanctity of marriage. This has been witnessed by individuals who have gone surgically restructuring of their sexual identity and their change of sexual orientation was disapproved by the court system. However, it was in 1993 in Hawaii that the issue of same sex marriage began being given much thought by the court system. This resulted from the reinterpretation of the constitution that as pertains to the privacy, protection, and privileges that is accorded to citizens of a State. T his was aimed at re-evaluating the statute that was applied as pertained to marriages between individuals of the same sex (McVeigh, & Diaz, 2009). This was the first uprising in support of marriages between individuals of the same sex and was followed by an Alaska court in 1998 and a Vermont court in 1999. The attempts in these two courts were both aimed at inculcating marriages among individuals of the same sex into the marriage statues. The Hawaii judicial uprising led to unrest in the country as pertained to the constitutionality of marriage among individuals of the same sex. The federal government in an attempt to quell the situation adopted DOMA (Defense of Marriage Act) which was aimed at encouraging the States to amend their constitutions and hence protect the customary

The nation-state concept. You can focus on the 'Kurdish' or 'Roma Research Paper

The nation-state concept. You can focus on the 'Kurdish' or 'Roma Rights' - Research Paper Example A particular attention in this paper will be paid to providing the reader with a careful examination of Nation-State issue. The main objectives of this paper include the following: (1) careful examination of problems faced by Kurdish community, (2) careful examination of the concept of Nation-State and its application for finding solution to the Kurdish problem. The main objective of this paper is to give answer to the question whether or not the idea of Nation-State can be applied to Kurdish problem. Introduction Kurds The last ten years were marked by the struggle of the Kurdish people for self determination. However the struggle did attracted the attention of the world community. In fact, for a long time the fight of the Kurds of Iran against the Islamic fundamentalist regime remained to be the issue which was either under reported or under researched. However, one thing remains to be evident - Iranian Kurdistan remains to be the guarantee of Kurdish resistance and their ability t o achieve their statehood in a peaceful way. Failure to bring peace to Kurdish community was accompanied by death of some important Kurdish politicians. The list includes Dr Sharafkandi, Fattah Abdoli, Homayoun Ardalan and Nouri Dehkordi. The first attempt to solve the issue begun with the creation of Kurdistan state. During its brief existence the Republic a lot of reforms. These reforms were aimed at promoting ideas of for secularism, modern education and woman’s emancipation. However, Kurgistan did not exist for a long time. The Republic stopped its existence after the evacuation of British and Soviet troops. This measure led the central government suppress the Republic and execute Qazi Mohammad. After execution of Qazi Mohammad the republic continued to experience a further suppression and continued oppression of the Kurdish identity. Kurdish opposition continued to be deteriorated. Today the Kurdish question remains to be enlisted as the unsolved question. Kurdish region continues to suffer from multiple oppressions. As a result of these problems Kurdish culture remains to be only partially recognized. Even now Kurds continue to look for possible chance to create their own state. Creation of a nation-state as a possible solution to Kurdish problem seems to be the only reasonable way to solve the problem. The Nation – State Concept The concept of a Nation-State is used to signify a region, a state or a country that has its own borders and territory. A remarkable feature of such state that is called Nation-State is that it unites together people who share the same ethnic and cultural background. A particular feature of the notion of the Nation-State is that people who inhabit the territory might share the same language and religion. In addition, this group of people has a deep sense of cultural and national values. The notion of nation-state is very complicated notion. This is largely reasoned by the growing immigration rate who has already se ttled on the territory of the region. When the number of immigrants is high the Nation-State cannot exist. This is so because of the following reasons: (1) diverse cultures; (2) different language; (3) different ethnicity. Current research clearly shows that only nations with a low level of immigratio

Criminal Law Essay Example | Topics and Well Written Essays - 1250 words

Criminal Law - Essay Example This paper will present issues related to which crimes terrorists can be charged with, how defendants who commit crimes in other countries can be charged in the United States, and how we can prevent terrorism both inside and outside the United States. The agencies of the federal government define terrorism in several different ways. This lack of consistency may raise difficult legal questions when the government starts investigating and processing terrorist suspects under different legal procedures than it applies to other The Justice Department’s Executive Office for United States Attorneys (EOUSA) defines domestic terrorism as involving matters where individuals or groups seek to further political goals wholly or in part through activities that involve force or the threat of force. The EOUSA defines international terrorism as a federal offense relating to international terrorism impacting United States interests.... Criminal trials have many procedural hurdles that guarantee a trial of many months. Appeals and petitions for habeas corpus can take years, and should the death sentence be given, the ACLU has shown how to delay execution for ten years or more through appeals and petitions. An open trial of that length, covered by the media, would be an ideal stage for an Osama bin Laden to spread his propaganda to all the Muslims in the world. Many Islamic governments would likely find that aroused mobs make it impossible to continue cooperating with the U.S. In open trials, our government would have to reveal much of our intelligence information, and the means by which it was gathered. In the trial of the bombers of our embassies in Africa, the prosecution had to reveal that American intelligence intercepted bin Laden's satellite phone calls. As soon as that testimony was published, Osama stopped using the satellite system and went silent. Disclosures in open court would inform not only Middle Eastern terrorists, but all the intelligence services of the world of out methods and sources. Trials before an international tribunal would have all of these defects and more. Picking the members of the court would be a diplomatic nightmare. It would be politically impossible to keep judges from Islamic countries off the court. In the past, international courts have often shown a pronounced anti-American bias. Our prosecutor would be helpless to avoid a propaganda circus and the disclosure of our intelligence capabilities and methods. In the end, convictions would be highly uncertain, but, if obtained, impassioned dissents and the martyrdom of the terrorists would be certain. We should be wary of international tribunals in

Frequency Distribution Graph Statistics Project

Frequency Distribution Graph - Statistics Project Example More so, descriptive statistics establishes the mean, mode and median central tendency useful in measure of variability that includes the minimum and maximum numbers, variance, kurtosis and degree of skewness (Tochim & Donnelly, 2006). Significantly, histogram and frequency distribution graph provides information for finding the central tendency and measure of variability. As a result, descriptive statistics deals with the frequency distributions, average, variability and transformed scores to be plotted in the histogram hence providing pictorial information of the scores. Therefore, it is important to interpret the frequency distributions for the variables and changes in the descriptive statistics. More significantly, descriptive statistics present how scores are centrally inclined and vary within the histogram. As a result, the scores of both genders are represented in the histograms, and a representation of the distribution of the scores is created. In addition, it provides information of each genders mean, mode, median, degree of skewness, kurtosis and minimum and maximum numbers in the scores provided. More extensively, the scores of male remain concentrated around the average point of the curve, most appearing number and the middle number of their scores. As a result, it gives descriptive information on the scores of male that are asymmetrically distributed given that the left side of the polygon is less than the right part hence its asymmetrically distributed. Nonetheless, the females scores are normally distributed because the right side of the polygon is equal distributed with the left as a result, it remains symmetrically distributed. More so, the peak of males score is sharper hence, the kurtosis remains positive. On the other hand, the female scores are distributed normally, and the peak is less sharp hence, the scores are not concentrated around the mean As a result, the scores have been presented based on the

Title Essay Example for Free

Title Essay The first 5 marks are based on your tutor’s monitoring of your contributions to the TGF discussions associated with B120 Book 2. Your tutor will introduce these at the appropriate time. We expect you to participate in all TGF discussions for Book 2. If your tutor does not feel you have participated in at least two of these, the 5 marks will be lost. The second 5 marks for Part II are based on another piece of work which will be a short report you will submit in the same file as Part 1 of the TMA, at the end. This will be a brief summary of one of the TGF discussions relating to Book 2 and what you have learned from it. It should not be any longer than 200 words. Remember that you must submit this short report at the end of your TMA through the eTMA system. demonstrate your understanding of HRM ideas by being able to show how they are relevant and useful to a particular example. This part of the TMA is worth 30 marks. Part (d) The final part of the TMA asks you to perform a simple web-based information search about the concept you have chosen and to present information succinctly. You need to include the URLs, the date the websites were accessed and why you chose them, and also state how trustworthy this information is to gain the full 5 marks available. 3. 4 TMA 02 Part II Part II of TMA 02 is worth the other 10 marks (the TMA is marked out of a total of 100). The first 5 marks are based on your tutor’s monitoring of your contributions to the TGF discussions associated with B120 Book 2. Your tutor will introduce these at the appropriate time. We expect you to participate in all TGF discussions for Book 2. If your tutor does not feel you have participated in at least two of these, the 5 marks will be lost. The second 5 marks for Part II are based on another piece of work which will be a short report you will submit in the same file as Part 1 of the TMA, at the end. This will be a brief summary of one of the TGF discussions relating to Book 2 and what you have learned from it. It should not be any longer than 200 words. Remember that you must submit this short report at the end of your TMA through the eTMA system.

Dumping And Anti Dumping In International Trade

Dumping And Anti Dumping In International Trade Introduction International trade in the 21st century is a highly competitive area, with every nation trying its best to attain the competitive advantage. The benefits of being the dominant player in the game of trade are sufficient enough to lure even the least developed nation to embark on an aggressive trade strategy. The trade element provides benefits not only on the economic front but also has the unlimited potential of providing vital political advantage. The examples of such benefits have changed the course of human history for several centuries. The European power bloc enjoyed the trade advantage till the World Wars destroyed their mainland, following which the advantage shifted to the United States. But even US felt the heat of Japanese trade policies in the 1960s and 1970s, while during the last decade of the 20th century world saw the short-lived prominence of the Asian tigers. With the new century came a new set of players known as the emerging markets along a handful of prominent pla yer, who were tagged as the BRIC bloc by Jim O Neil of the Goldman Sachs. The trans-national trade has always had its effect on the international relations mainly because it took the a zero-sum game form rather than the win-win situation, thus going against the theories advanced by Adam Smith, Frederick von Hayak and Milton Friedman. Maintaining the dominance in trade became essential as monetary benefits in the form of current account and capital account surplus became more critical for furthering the growth of various national economies. Hence countries have been forced to engage themselves in a series of trade-distortion techniques like dumping, currency devaluation and so on. China, the export behemoth, supported its export oriented industrial units through the simplest monetary tool depreciation of the domestic currency against the global currencies. This depreciated Chinese Yuan made exports more attractive and provided adequate trade surplus for China against global importers like US and European countries. The other nations also attempted to use t his tool, but only a few were able to reap the right benefits. Currency manipulation was a serious crime according to International Monetary Fund (IMF) and the various central banks across the world. Hence exporting countries including China resorted to other mechanisms to support its exports. With the national Governments providing adequate subsidies to the manufacturing concerns, low-cost production was achieved by the exporters. The cost-advantage helped the exporters to push their goods into overseas markets and break the existing dominant industries in the overseas markets. This led to the scenario known as dumping and enraged importing countries, mainly in the West, used customized anti-dumping measures to counter this wave of dumping. The emergence of World Trade Organization (WTO) in 1995 and a series of agreements in the late 1990s and in the first decade of the 21st century provided a standardized framework for countering the anti-dumping worldwide. This report examines the scenario of dumping and also analyses the anti-dumping measures taken up by various nation-states, supported by various trade blocs. The measures provided by WTO to support anti-dumping rules and to prevent its abuse are also critical to the study done in this report. The report would also accommodate some cases in anti-dumping, with respect to India, China and Developed countries, inorder to further explain anti-dumping as a prevalent trade measure. Dumping Anti-Dumping Exporters who sell their products at a price lower than the domestic market prices and production costs are guilty of dumping. With nations getting more and more tuned towards protecting their domestic industries against foreign competitors, more and more cases of dumping are being reported world wide. The main tool against dumping for most sovereign states is the use of national laws pertaining to trade in the form of Anti-Dumping Measures. Like in case of any regulation initiated with good intentions, abuse of these regulations has also risen with time. Thus World Trade Organization was forced to take up the issue of dumping and anti-dumping through a series of regulations using the General Agreement of Tariffs and Trade (GATT) clauses. ANTI-DUMPING: TERMS Normal Price/Comparable Value It is the price of the product when sold in the ordinary course of trade for consumption in the exporting country. A fair comparison is required to be made between the normal price and the export price and it should be made at the same level of trade at ex factory level and in respect of sales made at as nearly possible the same time. In certain circumstances, there may be no sales in the domestic market to enable comparison, in which case, it may not be possible to determine normal value. In such circumstances, there are two alternative methods which have been provided for determination of the normal value. The price at which the product is sold to a third country. The constructed value of the product, which is calculated on the basis of the cost of production plus selling, general and administrative expenses and normal profits. Insufficient volume of sales: if certain sales are made below their cost, then they are to be ignored for computation purposes and the normal value would be determined based on remaining sales. The remaining sales would normally be considered as sufficient if they constitute 5% or more of the export sales made to the country conducting the investigation against dumping. De-minimis rule: In case the remaining sales are insufficient on account of insignificant volume of sales in the home market, then the normal value would be computed based on the alternative methods provided. Indirect exports: If products are not imported directly from the country of manufacture but from an intermediate country, the normal value is to be determined on the basis of sales in the market of the originating country unless this may result in an inappropriate or impossible comparison. Export Price The export price is generally based on the transaction price at which the foreign producer sells the product to an importer in the importing country. However, in certain cases the transaction price may not be appropriate for purposes of comparison with normal value. These circumstances may arise in case of: Internal transfers i.e. transfer between the same entities from one location to another, where there is no transaction value; Barter or exchange transactions, where the money value is absent; Where the relationship existing between the exporter and the importer may have an influence or bearing on the price negotiated or For such other reasons where the transaction price may not be considered to be at arms-length. In such cases, the transaction value cannot be adopted and the export price needs to be determined based on an appropriate alternative method. However, the construction of the export price should be reasonable and based on facts and circumstances, which are warranted in each case. The export price may be constructed based on: Price at which the imported product is first resold to an independent buyer The constructed price should have allowances for costs including duties and taxes, incurred between the importation of the product and its resale to an independent purchaser, as well as for reasonable profits accruing there from. The constructed price should also give allowances for factors such as different levels of trade, conditions and terms of sale, taxation, quantities, physical characteristics, and other matters demonstrated to affect price comparability Conversion of currency: The comparison of the normal value with that of export price would require conversion of currency. Normally, when the base currency is different from USD or Euro, they are converted into USD or Euro for the purpose of calculations. In such cases, the exchange rate to be used should be one on date of sale. In case of a forward currency sale, the exchange rate adopted for the forward transaction should be used for conversion. Like Product The term like product is defined as a product that is identical, i.e. alike in all respects to the product under consideration, or in the absence of such a product, another product which although not alike in all respects, has characteristics closely resembling those of the product under consideration. Sales in ordinary course of Trade In order to enable comparison of the export price and the normal price, the anti dumping investigations need to determine whether the sales in the domestic market of the exporting country are made in ordinary course of trade or not. In case the price at which the goods are sold in the domestic market is below its cost, then prima facie, it would mean that the sales made in the domestic market are not in the ordinary course of trade. Accordingly, such sales may be disregarded in the determination of normal value. However, sales made below costs may not be disregarded for determination of normal value where they allow for recovery of costs within a reasonable period of time, which may normally be one year or are insignificant. Anti dumping: WTO Regulations The WTO is the only International body dealing with the rules and regulations of trade between nations. The WTO Agreements negotiated and signed by bulk of the worlds trading ratified in their parliaments. WTO took over the reins from GATT in the year 95 and its objective is no different. It is focused on maintaining trade balance between the developed, developing and under developed countries. Some of its objectives are That international economic relations should be conducted with a view to raising standards of living, ensuring full employment and a large and steadily growing volume of real income and effective demand; Expanding the production of trade in goods and services; While allowing for the optimum use of the worlds resources in accordance with the objectives of sustainable development, seeking both to preserve the environment and to enhance the means of doing so in a manner consistent with their respective needs and concerns at different levels of economic development. WTO, seen from the past, intends to achieve the stated objectives by one or more of the following mode or means: Administering trade agreements Acting as a forum for trade negotiations and settlement of trade disputes Reviewing national trade policies Assisting developing countries in trade policy issues, through technical assistance and training program Co-operating with other international organization In an effort to bring cross border transactions and free trade between nations it signed a lot of agreements in this regard. As a result of it lead to the implementation of the article VI of GATT 1994, which is popularly known as the Anti- dumping Agreement. Wherever WTO seeks for free trade it also makes sure that the trade fair and full. Article of VI of GATT: It states that the practice of exporting goods from one country to another at less than the normal value should be strictly condemned if it causes or threatens to cause material injury to an established industry in the territory of a contracting party or materially retards the establishment of a domestic industry. In order to seek implementation of the said Article, member nations at WTO have entered into an agreement called the Agreement on implementation of Article VI and more-popularly referred to as the Anti-dumping Agreement. A product is considered as being dumped i.e. introduced into the commerce of another country at less than its normal value if the export price of the product from one country to another is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country. The activity of throwing goods at less than their normal value into another country would be called dumping. When dumping causes or threatens to cause material injury to domestic industry of the importing country, the action undertaken to counteract the said dumping, by the importing country, is called as anti-dumping. WTO lays down the basic principles on how a Nation can or cannot react to dumping. In this regard, it would be essential for a member country to prove that there should have been a material and genuine injury to its competing domestic industry, before in any manner, taking steps against dumping. The importing country is allowed to take action against dumping, when: Dumping is not only said but also shown to have taken place by the importing country; On the basis of dumping, being said to exist, the importing country is able to establish from reliable information and considering all possible factors that such dumping has actually caused or could cause, material injury to its domestic industry; and Lastly, as a reasonable justification for any action against dumping, the importing country should be able to present the calculation stating the extent of dumping i.e. the difference between the export price and the normal price in the exporters home country. The agreement has given three ways to calculate the case of dumping Difference between the price in the exporters domestic market (called normal value) and the price charged for export to the subject nation, in the absence of the price in the domestic market. The second method is to compare the price charged by the exporter for exports to another country that to the price charged on export to the subject nation. In the absence of the comparable price , the price in the exporters market is derived from the cost incurred by the manufacturer and then it is subjected to the importing nation Approach adopted to counter Dumping An action imposing and collecting dumping would require a three step approach; The establishment of evidence in favour of dumping. In India, the following conditions need to be fulfilled before initiating an action against dumping: The product which is said to have been dumped, has been imported into India from a country outside India The export price is less than the comparable price Consequent to being dumped, it has caused or the effect of causing material injury to manufacturers of like product in India. The transaction alleging dumping is undertaken in the ordinary course of trade The establishment of evidence in respect of its injury In the context of dumping, the term injury has been defined to mean either material injury to a domestic industry, threat of material injury to a domestic industry, or Material retardation of the establishment of a domestic industry. The determination of injury must be based on positive evidence which would normally involve an objective examination of the volume of the dumped imports and the effect it has on the prices in the domestic market for like products and the consequent impact of these imports on domestic producers of such products. Also, in certain circumstances, producers who are related to the exporters or importers of the product under investigation and producers who are themselves importers of the allegedly dumped product. In this regard, a producer would be deemed to be related to the exporter or importer if: one of them directly or indirectly controls the other both of them are directly or indirectly controlled by a third person together they directly or indirectly control a third person, subject to the condition that there are grounds for believing or suspecting that the effect of the relationship is such as to cause the producers to behave differently from non-related producers Evaluation of Injury The investigating authorities have to develop analytical methods for consideration of these factors such as volume and price which may be regarded as relevant in the light and circumstances of each case. The authorities need to evaluate all relevant economic factors having bearing upon the state of the domestic industry. In this regard, a number of factors have been listed such as actual or potential declines in sales, profits, output, market share, productivity, return on investments, utilization of capacity, actual or potential effects on cash flow, inventories, employment, wages, growth, ability to raise capital or investments, and the magnitude of the margin of dumping. In evaluating the injury to the domestic industry, the investigating authorities are required to consider whether there has been significant price undercutting in respect of the dumped imports as compared to the price of the like product in the domestic industry of the importing country. Causal Link: As regards the establishment of material injury, it needs to be demonstrated that there is a causal relationship between the article that is alleged as being dumped and the injury it seeks to cause to the domestic industry manufacturing or producing like product. The investigating authorities need to analyze factors such as change in technology and change in the pattern of demand etc. which can cause material injury to the domestic industry but these factors are not arising on account of dumping, as they need to be excluded in evaluating the injury on account of dumping. Therefore, the investigating authorities are required to develop analytical methods for determining only those factors which have a causal link between dumping of alleged goods and its consequent injury to the domestic industry. Cumulative Analysis: In cases where an article is found to be dumped into the importing country from more than one country, it is possible to undertake a cumulative analysis of the article being dumped. In this regard, it is provided that the authorities must be required to determine the margin of dumping from each country and that such margin should not be less than 2%, expressed as a percentage of the export price for each country and that the volume of imports from each country should not be less than 3% of the imports of like articles. In this regard, if the imports from one country is less than 3%, then such investigation may be possible if the collective imports from all such countries is not be less than 7% of the import of like articles. Dumping Calculation: The margin of dumping is normally calculated as the difference between the weighted average normal value and the weighted average price of all comparable exports. In certain cases, this comparison may be done on a transaction-to-transaction basis. The difference between the normal value and export price is called as the margin. In case the export price differs significantly among different purchasers, regions or time periods, then comparison based on weighted average export price may not be appropriate. In such cases, the investigating authorities would compare the weighted average normal value with that of the export price on individual transaction basis. This situation is referred to as targeted dumping. Assessment of Duty: Normally, the assessment of dumping margin for the purpose of the levy of anti-dumping duty is to be calculated with respect to each exporter or producer of the product concerned under investigation. However, such a system may not be practically feasible in all cases and thus the investigating authorities may limit the number of exporters, importers, or products individually considered and impose the anti-dumping duty even on uninvestigated sources, on the basis of the weighted average dumping margin established with respect to exporters or producers actually examined. ANTI-DUMPING: Procedures Initiation of Investigation The investigations against dumping are required to be normally initiated on the basis of a written request submitted by or on behalf of a domestic industry and it needs to be supported by those domestic producers whose collective output constitutes more than 50% of the total production of the like product. However, the investigation would not be initiated when domestic producers expressly supporting the application account for less than 25% of total production of the like product produced in the domestic industry of the importing country. The application is required to contain the following information: Evidence of dumping, injury and the causal link The identity of the applicant and a description of the volume and value of the domestic production of the like product by the applicant. Complete description of the allegedly dumped product, the names of the country or countries of origin or export in question, the identity of each known exporter or foreign producer and a list of known persons importing the product in question Information on prices at which the product in question is sold when destined for consumption in the domestic markets of the country or countries of origin or export Information on the evolution of the volume of the allegedly dumped imports, the effect of these imports on prices of the like product in the domestic market and the consequent impact of the imports on the domestic industry On receipt of the application the investigating authorities would examine the accuracy and adequacy of the evidence provided for determining whether there is sufficient evidence to justify the initiation of an investigation and before initiating investigation, the authorities need to notify the exporting country. Conduct of Investigation The authorities are required to guarantee the confidentiality of sensitive information and verify the information on which determinations are based. In order to ensure transparency, the authorities are also required to disclose the information on which determinations are to be based to all interested parties and to provide them with adequate opportunity to make or provide their comments. The investigating authorities are required to give notice to all interested parties viz. Exporter, the government of exporter and the producers of like products, about the investigation. The procedure of investigation is as follows: Preliminary Screening: The application is scrutinized to ensure that it is fully documented and provides sufficient evidence for initiating an investigation. In case of any discrepancy, a deficiency letter is issued. Initiation: the designated authority, after examining the accuracy and adequacy of the evidence regarding dumping, injury and causal link, issues a public notice initiating an investigation. The initiation notice is ordinarily to be issued within 5 days from the date of receipt of a properly documented application. Access to Information: The authority provides access to the non-confidential evidence presented to it by various interested parties in the form of a public file, which is available for inspection to all interested parties on request after receipt of the responses. Preliminary Findings: Based on the information available before it and based on further information collected by the authority, a preliminary finding is made, which would also contain the reasons behind the determination made by the authority. In this regard, the preliminary finding is undertaken normally within 90 days from the date of initiation. Provisional Duty: In case the authority considers it necessary, it may recommend the Central Government to impose a provisional duty, not exceeding the margin of dumping, on the basis of the preliminary finding recorded by it. The provisional duty can be imposed only after the expiry of 60 days from the date of initiation of investigation. Further, such duty will remain in force for a period not exceeding six months but which may be extended to nine months under certain circumstances. Oral Evidence Public Hearing: Interested parties are allowed to request the designated authority to afford them an opportunity to present their case and relevant information orally. However, the designated authority would consider the oral information only when it is subsequently reproduced in writing. Disclosure of Information: The designated authority, based on the submissions and evidence gathered during the investigation and verification would proceed to make the determination of the final findings and formulate the basis thereof. Final Determination: The interested parties would submit their response to the disclosure and the authority would consider such submissions before taking a final position on the matter. Time-limit for investigation process: the normal time allowed for completion of the investigation process is one year from the date of initiation of the investigation. The Central Government is empowered to extend such period by another six months. Price Undertaking Price Undertaking refers to a voluntary undertaking by exporters to revise the price or to cease exports to the area in question at dumped prices so that the authorities are satisfied that the injurious effect of the dumping is eliminated. However, the Central Government would be allowed to accept the price undertakings from exporters only after preliminary affirmative determination has been made that dumping exists and that consequent to dumping, injury has also been caused to the domestic industry. The investigating authorities are required to complete their investigation on the dumping and its consequent injury, in the event it is desired by the exporter or by the investigating authorities despite accepting the price undertakings. In case the investigation leads to a negative determination of dumping or injury, then the undertaking given shall automatically lapse. Special Status Anti dumping duty is not applicable for imports made by export oriented units unless the intention to levy on their imports is specifically stated in the notification. Export Oriented Units specifically include: Free trade zone means a zone which the Central Government may, by notification in the Official Gazette, specify in this behalf; Hundred per cent export-oriented undertaking means an undertaking which has been approved as a hundred per cent export-oriented undertaking by the Board appointed in this behalf by the Central Government in exercise of the powers conferred by section 14 of the Industries Act, 1951; Special economic zone means a zone which the Central Government may, by notification in the Official Gazette, specify in this behalf. Provisional Measures The investigating authorities are allowed to take certain provisional measures in the form of levy of provisional duty for import of goods alleged to be dumped. These provisional measures are allowed only when the following conditions are fulfilled: The investigating authorities have initiated the investigation giving proper public notice and interested parties have been given adequate opportunities to submit information and make their comments; The investigating authorities have a preliminary affirmative determination in favour of dumping and its consequent injury to the domestic industry; The investigating authorities judge that such provisional measures are necessary to prevent injury being caused during the investigation period. ANTI-DUMPING: Indian Context Indian laws regarding trade, including anti-dumping laws were amended with effect from 1st January 1995, following Indias entry into the WTO. The anti-dumping provisions were amended keeping in line with the WTO Agreement. The investigations regarding anti-dumping duty are under Sections 9A of the Customs Tariff Act, 1975. Even though, anti dumping duty provides for countering the issue of dumping, countervailing duties are more useful for countering the direct and indirect subsidies by various national governments on their respective industries. In any case, the Indian Government has to prove injury and causal link need to be proved in front of the WTO panel on anti-dumping. The investigations pertaining to dumping are governed by the amended provisions of Customs Tariff act of 1975. Safeguards in the form of tariff increases or quantitative restrictions were earlier used to counter the increased imports due to dumping, but nowadays such measures invite compensation payment to tradi ng partners in appropriate cases. The Customs Tariff Act, 1975 Sections 9A, 9B and 9C, amended in 1995 and the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, were framed to provide the legal basis for anti-dumping investigations and for the levy of anti-dumping duties, based on the Agreement on Anti-Dumping which is in pursuance of Article VI of GATT 1994. The investigations and recommendations on dumping issues are handled by Designated Authority, under the Ministry of Commerce, while the imposition and collection of anti-dumping duties are handled by Ministry of Finance. The Indian industry must be able to show that dumped imports are causing or are threatening to cause material injury to the Indian domestic industry. Material retardation to the establishment of an industry is also regarded as injury. The material injury or threat thereof cannot be based on mere allegation, statement or conjecture. Sufficient evidence must be provided to support the contention of material injury. Injury analysis can broadly be divided in two major areas: The Volume Effect The Designated Authority examines the volume of the dumped imports, including the extent to which there has been or is likely to be a significant increase in the volume of dumped imports, either in absolute terms or in relation to production or consumption in India, and its affect on the domestic industry. The Price Effect The effect of the dumped imports on prices in the Indian market for like articles, including the existence of price undercutting, or the extent to which the dumped imports are causing price depression or preventing price increases for the goods which otherwise would have occurred. The consequent economic and financial impact of the dumped imports on the concerned Indian industry can be demonstrated, inter alia, by : decline in output loss of sales loss of market share reduced profits decline in productivity decline in capacity utilization reduced return on investments price effects adverse effects on cash flow, inventories, employment, wages, growth, investments, ability to raise capital, etc. Application Procedure Applications can be made by or on behalf of the concerned domestic industry to the Designated Authority in the Ministry of Commerce for an investigation of any alleged dumping. The designated Authority may initiate an investigation when there is sufficient evidence that dumped imports are causing or are threatening to cause material injury to the Indian industry producing like articles or are materially retarding the establishment of an industry. Copies of the prescribed application pro-forma are available from the Ministry of Commerce. Applications should be submitted to the Designated Authority in the Ministry of Commerce in the prescribed form. Guidelines on how to complete a questionnaire are a part of the prescribed

Analysis of Data Leakage Prevention Solution

Analysis of Data Leakage Prevention Solution Anuja Vasant Kale, Vishwajeet Bajpayee, Shyam P Dubey ABSTRACT: In any organization or institution we have to deal with lots of data. Those data may contain confidential information about the customer, project related data, employee personal data etc. If such type of confidential data is leaked from the organization then it may affect on the organization health. Hence we have to enforce some policies in order to prevent data leakage. Data leakage is a loss of data which can be occurred on any storage device where the data is stored. There are two ways in which data can be leaked; if the system is hacked or if the internal resources intentionally or unintentionally make the data public. If the system is hacked then we have some existing technologies like antivirus, firewall etc which can prevent data from leakage. We will discuss here the second scenario where we provide data leakage prevention solutions. We make the use of a bayesian theorem for maintaining confidentiality of data in an organization. KEYWORDS: sensitive data, data leakage, internal attack, external attack, data leakage prevention, bayesian approach. Introduction Nowadays, Information Security became a vital and a major subject, especially with the spreading of information sharing among private and public networks for all organizations across different industrial sectors (e.g. telecom, banking, education all over the world). The importance of securing information is playing a significant role especially when sharing, distributing, accessing and publishing any information that had been classified as a sensitive, either for the organization itself or the clients who sharing their private information with the organization, such as information stored, shared, distributed and viewed through the electronic documents systems and/or images of paper documents systems widely used by a lot of organizations. Many of organizations have given a great deal of attention has been given to protecting their sensitive data from the outside threats by using a set of security countermeasures like: intrusion prevention systems, firewalls, and management of the vulnerability points inside them. So, organizations must now turn their attention to an equally critical situation that forms -for them- a great challenge today, that is: the problem of data leaking or loss from the inside. In fact, in many organizations there’s a gaping hole in controlling, monitoring, and protecting its business environment and electronic data assets from leaking or loss to the wrong individuals or groups intentionally or accidentally. This hole is the now ubiquitous in businesses, health, education organizations and individuals who need needed to communicate with each other over the Internet network. In our days, many of the electronic communications heavily used inside any organization for many purposes, for instance: local mail, instant messaging, web mail, data files transferring, and also organization website still go largely to different destinations without any limitations, monitoring, and controlling on its movements from the organization. Thus, the expected result for this issue is there is a big potential for the organization confidential information be falling into the wrong hands. Surely, from this significant point, the organization sensitive data should be protected very well, otherwise will be facing tragic results like: business loss, damaged reputation, bad publicity, loss of strategic customers, and loss of competitiveness with the other organizations. As a result, any organization using similar electronic document system must keep a close eye to secure sensitive data that had gone forth/back through this system or application to maintain reputation and business continuous, and ensure regulations, laws compliance, along with being different from others. One of the recent methodologies and technical solution has been raised to top is the Data Leakage Prevention (DLP) solution, which is basically protecting sensitive data of an organization from being viewed by wrong individuals, whether from outside or even inside the organization. This basically means that specific data can be viewed by only a specific set of an authorized individuals or groups for them. Related work As organizations progress into a more technological environment, the amount of digitally stored data increases dramatically. As a consequence, keeping track of where it is stored is no longer as easy as before. The modern workforce naturally creates and uses data sensitive to the organization to do their job. This data is then used across services such as email, business applications and cloud-services, as well as being accessed from multiple devices, including laptops and mobile phones. In many cases it is even hard for the users to manage the amount of data they deal with themselves, and the (ir) responsibility doesn’t end there. In addition, a user also needs to keep track of how sensitive data is and who should be allowed to access it. DLP is a recent type of security technology that works toward securing sensitive data in an automated and non-intrusive fashion. Through policies a DLP system automatically makes sure no sensitive data is stored, sent or accessed where it shouldn’t be, while still allowing users to use the tools and services they choose and need to fulfil their tasks. Unlike traditional white- and blacklisting, the DLP only blocks the actions where sensitive data is involved, e.g. sending e-mails is perfectly acceptable, but not if they contain sensitive data. DLP can also be set to handle different levels of sensitivity and document access control. To quote George Lawton: â€Å"DLP systems keep people from deliberately or inadvertently sending out sensitive material without authorization† [9]. In addition to protecting sensitive data, a modern DLP should be adaptive, mobile and as minimally intrusive as possible [7]. Adaptive means that it can work in different environments and be configured to meet the needs of a wide range of different businesses. Mobile means that it can still protect the data, even when the device is used outside the company network. The products today only fulfil this to a certain degree. DLP is still maturing, but unlike a few years ago, most vendors have standardized on the core functionality that defines a modern DLP solution. Proposed System In Today’s business world, many organizations use Information Systems to manage their sensitive and business critical information. The need to protect such a key component of the organization cannot be over emphasized. Data Loss/Leakage Prevention has been found to be one of the effective ways of preventing Data Loss. DLP solutions detect and prevent unauthorized attempts to copy or send sensitive data, both intentionally or/and unintentionally, without authorization, by people who are authorized to access the sensitive information.DLP is designed to detect potential data breach incidents in timely manner and this happens by monitoring data. Data Loss Prevention is found to be the data leakage/loss control mechanism that fits naturally with the organizational structure of businesses. It not only helps the organization protect structured data but it also helps protection and leakage prevention of unstructured data. In any organization or institution we have to maintain lots of sensitive data or confidential data. These data may contain the confidential information regarding the projects; customer privileged data or employee personal data; if such type of confidential data is leaked from the organization then it may affect on the organization health. Data leakage is a loss of data that occur on any device that stores data. It is a problem for anyone that uses a computer. Data loss happens when data may be physically or logically removed from the organization either intentionally or unintentionally. A data stored on any storage device can be leaked in two ways; if the system is hacked or if the internal resources intentionally or unintentionally make the data public. Hacking can be prevented by carefully configuring your Firewalls and other security devices. We will be discussing the second scenario i.e. if an internal resource makes the sensitive data public. Consider the possibility of an employee leaking the sensitive data. Now there are various ways in which data can leave the organization via internet, Email, webmail, FTP etc. Consider the possibility that an employee needs to forward the confidential data through Email or and uploading those files on to a server which can be accessed by outside world. Before reaching that confidential data to the unauthorized person we need to enforce some policies in order to avoid the violation of the organization health. To achieve the primary requirement is to scan the whole outbound traffic. We will maintain the DLP (data link prevention) server, which would scan the complete attachment to match the patterns. In case the patter matches, the attachment will be corrupted with the User designed message and an automated response E-mail will be sent out. This mechanism is shown in the figure below. Figure 3: The process of Data Leakage Prevention (DLP) mechanism. As shown in the above figure, there is an internal employee of the organization who is trying to send the confidential data via email. Now, before reaching that confidential data to the unauthorized person we need to enforce some policies. For that we are using the Data Leakage Prevention (DLP) Server. 3.1 Data Leakage Prevention (DLP) Server Data Leakage Prevention (DLP) is a computer security term which is used to identify, monitor, and protect data in use, data in motion, and data at rest [1]. DLP is used to identify sensitive content by using deep content analysis to per inside files and with the use if network communications. DLP is mainly designed to protect information assets in minimal interference in business processes. It also enforces protective controls to prevent unwanted incidents. DLP can also be used to reduce risk, and to improve data management practices and even lower compliance cost. DLP solution prevents confidential data loss by monitoring communications which goes outside of the organization, encrypting emails which contain confidential information. We are enabling conformity with global privacy and data security in securing outsourcing and partner communication. To check whether an email contains confidential data or not, DLP server makes the use of a Naive Bayes spam filtering. 3.2 Naive Bayes Algorithm Naà ¯ve Bayesian method is used for the learning process. Analyze a mail to calculate its probability of being a Spam using individual characteristic of words in the mail. For each word in the mail, calculate the following: S (w) = (number of Spam emails containing the word)/(total number of Spam emails) H (w) = (number of Ham emails containing the word)/(total number of Ham emails) P (w) = S(w)/(S(w)+H(w)) P (w) can be interpreted as the probability that a randomly chosen email containing the word w is Spam. Exceptions Say a word w =â€Å"success† appears only once and it is a Spam email. Then the above formula calculates P (w)=1. This doesn’t mean that all future mails containing this word will be considered as Spam. It will rather depend upon its degree of belief. The Bayesian method allows us to combine our intuitive background information with this collected data. Degree of belief f(w)= [(s*x)+(n*p(w))]/(s + n) s=Assumed strength of the background information. x= Assumed probability of the background information. n= no of emails received containing word w. Combining the probabilities Each email is represented by a set of probabilities. Combining these individual probabilities gives the overall indicator of spamminess. Fisher’s Method: H= Chi_inverse (-2*ln(Product of all(f(w)), 2*n) S= Chi_inverse (-2*ln(Product of all(1-f(w)), 2*n) I= [1+H-S]/2 Here, I is the Indicator of Spamminess. A Genetic Algorithm A mail can be divided into three parts: Body From Subject Genetic Algorithm can be used to get an appropriate weight say ÃŽ ±, ÃŽ ² and ÃŽ ³ for â€Å"body† part, â€Å"from† part and â€Å"subject† part. IFinal= ÃŽ ±*IBody+ ÃŽ ²*IFrom+ ÃŽ ³*ISubject The overall accuracy is a function of ÃŽ ±, ÃŽ ² and ÃŽ ³. Genetic Algorithm maximize the above function. Advantages of Bayesian Method Bayesian approach is self adapting. It keeps learning from the new spams. Bayesian method takes whole message into account. Bayesian method is easy to use and very accurate (Claimed Accuracy Percentage is 97). Bayesian approach is multi-lingual. Reduces the number of false positives. Conclusion Sensitive Data leaking prevention became one of the most pressing security issues facing Organizations today. The most effective solution to the problem is to see Data Leakage Prevention solution (DLP) as a part of your overall security problem. This solution can be fully integrated with other security tools within organization, to form a comprehensive security strategy plan to protect these data properly. Data Leakage Prevention (DLP) solution can be used effectively in reducing intentional sensitive data leakage actions, through monitoring user’s actions and protecting three groups of organizations data: data at rest, data in use, and data in motion. This solution can be regarded as â€Å"integrated† through achieving two main phases [two layers of defence]: protecting sensitive data and securing sensitive data of organization alike. The organization also needs to create an Acceptable Use Policy (AUP) for users, and at the same time ensuring both are compliant with or ganization policies. To avoid getting broad sided by a data leakage, organizations must evaluate their vulnerabilities and respond appropriately by many ways like: Endpoints protection, Gateway protection, and encryption data. References. [1]RichardE.Mackey,Available:http://viewer.media.bitpipe.com/1240246133_118/1258558418_168/sCompliance_sSecurity_Data- Protection_final.pdf [2] Bradley R. Hunter, Available: http://www.ironport.com/pdf/ironport_dlp_booklet.pdf [3]Webspy,Available:http://www.webspy.com/resources/whitepapers/2008 WebSpy Ltd Information Security and Data Loss Prevention.pdf [4] Data loss problems, Available: http://www.webspy.com/reso urces/whitepapers/2009WebSpy Ltd-Information Security and Data Loss Prevention.pdf [5] Report, the Office of the U.S. Trade Representative, Available: http://www.ustr.gov/about -us/press- office/reports-and-publications/archive [6] Lubich, H.P; â€Å"The changing roel of IT security in an Internet world, a business perspective†; Available: http://www.terena.nl/conference/archieve/tnc2000/proceedings/2A/2a2.html [7]Sithirasenan, E.;Muthukkumarasamy, V., â€Å"Word N-Gram Based Classification for Data Leakage Prevention†, Trust, Security and Privacy in Computing and Communications (TrustCom), 2013 12th IEEE International Conference on 16-18 July 2013, 578 – 585, Melbourne, VIC, 13971211, 10.1109/TrustCom.2013.71. [8]Pham, D.V. Threat analysis of portable hack tools from USB storage devices and protection solutions, IEEE ISBN: 978-1-4244-8001-2 [9] http://en.wikipedia.org/wiki/Data_loss_prevention_software [10]http://www.cisco.com/c/en/us/solutions/enterprise-networks/data-loss-prevention/index .html [11] Bai Xiaoping; Wei Yuanfeng; , Study on the signal detection and simulation of universal serial bus 2.0 IP core circuit system, SoutheastCon, 2007. Proceedings. IEEE , vol., no., pp.59-62, 22-25 March 2007 [12] S. Jithesh and U. Naveen, Improved key management methodology for enhanced media security in IMS networks, New York, US: Institute of Electrical and Electronics Engineers Inc., 2007, pp. 903-907. [13] AK. Gupta, U. Chandrashekhar, S.V. Sabnis and F.A, Building secure products and solutions, Bell Labs Technical Journal, Hoboken, US: John Wiley and Sons Inc., 2007.3, pp. 21-38 [14] R.A. Shaikh, S. Rajput, S.M.H. Zaidi and K. Sharif, Comparative analysis and design philosophy of next generation unified enterprise application security, Piscataway, US: Institute of Electrical and Electronics Engineers Computer Society, 2005, pp. 517-524. [15] Data Leakage Prevention A newsletter for IT Professionals Issue 5. [16] Data Leakage Detection SandipA.Kale1, Prof. S.V.Kulkarni2 Department Of CSE, MIT College of Engg, Aurangabad, Dr.B.A.M.University, Aurangabad (M.S), India1, [17] Journal Of Information, Knowledge And Research In Computer Engineering Issn: 0975 – 6760| Nov 12 To Oct 13 | Volume – 02, Issue – 02| Page 534 Data Leakage Detection Nikhil Chaware 1,Prachi Bapat 2, Rituja Kad 3, Archana Jadhav 4, Prof.S.M.Sangve Copyright to IJIRCCE www.ijircce.com 1

Shadows On The Wall by Phyllis Reynolds Naylor Essay example -- Shadow

Shadows On The Wall by Phyllis Reynolds Naylor Dan Roberts: Dan is the main character in Shadows On The Wall . He is constantly seeing and feeling some very strange things on his vacation . Every morning he takes a jog very early around Micklegate Bar . He also makes a new friend on his journey to York , England . Dan is 15 years old . Joe Stanton: Joe is a cab driver . He and Dan become really good friends . Joe is an old but wise man in many ways . He also takes Dan to see all the sites in York and drives all the people around , but mostly the people staying at the Hotel . Ambrose Faw: He was the leader in the Faw family . He and Joe are also very good friends and they have known each other for almost the whole lives . Rose: Rose was married to Ambrose and had four kids . She is also a psychic like her mother . She is a very kind person . Nat: Nat was Ambrose’s son . He wants to leave the gypsy clan and have adventures when he grows up . He and Dan become good friends and Nat shows Dan around their camp . Nat also keeps bothering Dan because he wants to trade for Dan’s belt , but Dan said no because it is the only belt he brought with him . In the end they end up trading anyway . Jasper: He is Ambrose’s oldest son . He is also a mute , but he could talk when he was younger . One day he came running out of the woods scared and never talked again . Dan sometimes hears him singing in the woods . When he told Joe he said it was more like a chant . Dan has also seen Jasper turn into a type of monster with lime-green hair . Jasper is always staring at Dan . Orlenda: Orlenda is Nat’s older sister , she is often looking at Dan . Her grandmother thinks that she is going to run away with a gorgio . The grandmother considers Dan a gorgio . She barely talks to him but they are always near each other . Granny: the granny is Rose’s mother and she can tell the future . She believes that everyone of the gypsies have a special power . She also knew exactly when she was going to die and she was right . Rachel: Rachel is the youngest of Rose’s children and doesn’t do much in the book but help around with the little things . Mr. Roberts: He is Dan’s dad . All through the book he is acting very strangely on the entire trip Mrs. Roberts: She is Dan’s mom , she is also acting very strangely and her and her husband are kee... ... into the soldiers face he turned Joe .They were both dripping with sweat and they sat there and talked until sunrise . In the moring the other gypsy clan came and they finished the funeral and burned the granny’s things . After Dan and Joe ate they left because Joe knew that they wanted to be alone . On the way home Dan told Joe about how he saw Ambrose in the tower and that he was getting soil . Then Joe told Dan that the old woman wasn’t born in the gardens(Museum Gardens).Before Dan had left the camp he traded his belt with Nat for an old Romany coin . That was the last day Dan was in York . When he got back to the hotel he took a shower then went to sleep . When his Parents got back They all packed and left . That night Ambrose went to the hotel and asked for Dan but Mrs. Harrison told him that they left . After Ambrose left the hotel he went to the stream and threw Dan’s belt in the deepest part of the water . That is how the book ends . VII. This was a really good book . There were some boring parts , but most of it was good . There were some really good parts in this book , and there were alot of adventurous parts . I think the ending is very confusing .

Civil War Essay -- American History Civil War

Abraham Lincoln once stated, "A House divided against itself cannot stand. I Believe this government cannot endure, permanently half slave and half free. I do not expect the house to fall. But I do expect it will cease to be divided. It will become all one thing, or all the other". More than anything else, differing interpretations about the Civil War drove the debate over the meaning of the Constitution and of the Union. These were, of course, not new issues. Indeed, as Professor Joseph Ellis has noted in Founding Brothers: the Revolutionary Generation both had been on the minds of the delegates to Philadelphia in 1787. And, significantly, they were considered so controversial that neither the word "slavery" nor the word "nation" appeared in the Constitution. In the late 1800's the Southern states began to slowly secede from the Union on grounds that the federal government was limiting their rights, such as the right to own and regulate slaves, which were at that time considered to be property (Monk 208). Slavery was the South's main reason for secession, among other things. The South also, at that time, chose to remain an agricultural region; therefore, it had strong reasons for seeing that slavery, as an institution, continued without limits or interference. At the same time that all of this angst was going on, the Supreme Court was being appointed a case that would add even more fuel to the alread y raging fire. The Dred Scott Decision of 1856 gave yet another argument to this long debate about the issue of slavery between the North and the South. The case itself would not have reached the Supreme Court in the first place had it not been for the fact that slavery and its extension into new territories had become such a continu... ...from the beginning. In contemplation of universal law and of the Constitution, the Union of these states is perpetual, or everlasting (Lincoln's Inaugural Address). Abraham Lincoln stated in his Inaugural Address of 1860 that, " Perpetuity is implied, if not expressed, in the fundamental law of all national governments. It is safe to say that no proper government ever had a provision in its organic law for its own termination" (Lincoln's Inaugural Address). I agree with Lincoln's theory because if the framers created the Constitution with provisions for its own termination, then they would have implied that there would need to be necessary cause for such an action. No Union would create a constitution implying temporary unity (Ward 34). Lincoln's words and theory of a perpetual union explains the fundamental statement "no state has the right to secede from the Union."

Beginning The Audit Report Essay

I would like to thank you for vesting your company and trust in our firm to be your auditors. In this letter an explanation of the general terms and the process of our audit will be defined. This is only an educational purpose letter and is not an agreement. THE AUDIT PROCESS An audit is an examination and review of companies financial statements. The examination is performed with a view to portray an opinion of whether the companies financial statements prove a true and fair statues of the company. Auditing the activities of the company will be planned, executed properly and thoroughly reviewed to assure that all statements are in compliance with laws and regulations. The following is the process as to which our firm will be conducting the audit: We have a strict clientele screening process, once the screening process of  the company is concluded and confirms that you’re company is an acceptable client we will proceed with the next step in the process. Once the screening process is passed we might need to contact the companies previous auditor and have agreed consent from them to proceed. If the previous auditor does not consent or if your company does not allow us authority to contact he previous audit our firm will not perform the audit in your company. After all consents have been given there will be an audit engagement letter that will be issued to your company, which would represent the agreement between your company and our firm. The agreement would give the fundamental basic terms of the way the audit will be performed and what expectations of the firm and company will be. Once your company receives the engagement letter, all data will be collected from your company and the environment. The information collected will allow us to identify problem areas from prior audits. When all data is gathered we will complete a risk assessment of the company so that the best audit approach may be selected. For low risk companies we may test controls to analyze whether or not the companies internal controls are functioning followed by a smaller set of substantive testing. If the company is high risk your internal controls are weak, we would will rely heavily on substantive testing in order to make sure that there is no misstatements in the companies accounts. Whichever approach is chosen the analytical process during different parts of the audit will be the same. Once the main work is completed we will review the audited work and bring forth any issues to you that have risen from the audit work. When the issues are resolved (if any), the audit report will be issued. This would conclude our audit process on the companies accounts and statements for the year. Attached you will find other documents which will give you a better understanding of the audit process. Please if you have any questions please feel free to write to us. Thank you, The auditors. _Attachments:_ Engagement checklist Engagement letter Timeframes for the audit ENGAGEMENT CHECKLIST AUDIT YES/NO Introductory letter sent to client Screening process of client complete First meeting with client complete General issues were discussed with client Consent to contact previous auditor requested Detailed meeting with client discussing engagement terms held Letter of engagement sent to client Changes to scope made (if any) Letter received by client and accepted Audit timetable copy sent to client ENGAGEMENT LETTER To: Directors of Apollo Shoes. This letter serves as representation that we will act as auditors for Apollo Shoes, therefore responsibility of the company and our firm in all respected areas of the audit. MANAGEMENT RESPONSIBILITY FOR FINANCIAL STATEMENTS Responsibility of preparation and accurate presentation of the financial statements in accordance with IFRS and SFAS will be held by management. The respected responsibility includes: Appropriate accounting policies should be selected and applied Internal controls relevant to the preparing and presenting financial statements should be designed and implemented. Financial reports should be free from misstatements. Accounting estimates should be made to a reasonable and circumstantial amount (Apra, 2009). AUDITOR’S RESPONSIBILITY Our firm’s responsibility is to give the company an opinion on the financial statements that are presented to us based on our audit findings. We will review all data collected and ascertain that information and work is in compliance with statutes, regulations, GAAP, SFAS, and IFRS. We will also ascertain that the data is in compliance with the code of ethics for professional auditors (Apra, 2009). Audit will include the review and examination of all figures and facts on a test basis. Due to the nature of the test there may still be a risk that some misstatements will go undiscovered. In order to reduce risk we encourage and need Apollo to provide and make necessary arrangements relating to the execution of the audit. Our firm will require unrestricted access to all records, documentation and all information requested by our firm. Any representation that the company makes in connection to the audit will be expected to be confirmed and in writing. When the firm feels that there is sufficient work reviewed and completed by the auditors to establish an opinion, the firm will issue and audit report. The report will be given to the company if all issues and circumstances brought forth by the auditors is resolved by the company. FEE AND OTHER ISSUES The firms fee will be charged on a fixed amount of $12,000 plus an additional hourly wage based on the number of hours worked by the firms staff on your companies audit engagement. This additional fee will vary depending on the level of seniority the individual has and time spent. Our firm will issue a management letter, which will focus on the companies weaknesses in the internal control system, which arose from the audit. This letter is a professional courtesy letter and is not a part of the audit. Please sign this letter and send it back to us. Once signed, this letter will represent the confirmation of the terms of engagement. This letter will remain effective until the letter is superseded, canceled or amended. Sincerely, Auditors On behalf of directors: Signature: __________________________________ TIMEFRAMES FOR THE AUDIT AUDIT DATE COMPLETED DATE REVIEWED Gathering of knowledge about client: Industry stats Product range Markets operated Key customers Key suppliers Competitors Risk assessment Initial analytical procedures Key evaluation of audit approach Selection basis of samples Testing receivables Testing and checking inventory Testing payables Testing long-term liabilities Testing capital and other shareholders’ funds Testing and verifying non-current assets Verification of cash and bank details Final analytical review Review of post balance sheet events Application of accounting standards Audit finalization Issue of audit report References Arens, A.A., Elder, R.J., & Beasley, M.S. (2012). _Auditing and Assurance Services_ (14th ed.). Upper Saddle River , NJ: Prentice Hall.FASB. (2014). Apra. (2009). _Auditor Report._ Retrieved from http://www.apra.gov.au/Superannuation/upload/AuditReport_Vn2-Sept.pdf