Friday, December 27, 2019

Communication- Is It an Art or a Science Let Us...

CHAPTER MEANING, TYPES AND MODELS OF COMMUNICATION *Dr. AJAY KUMAR ATTRI Lecturer, Deptt. Of Education, MLSM College Sundernagar; Mandi (H.P) †¢ INTRODUCTION Over time, technology has progressed and has created new forms of and ideas about communication. The newer advances include media and communications psychology. Media psychology is an emerging field of study. These technological advances revolutionized the processes of communication. Researchers have divided how communication was transformed into three revolutionary stages: In the 1st Information Communication Revolution, the first written communication began, with pictographs. These writings were made on stone, which were too heavy to transfer. During this era, written†¦show more content†¦It marks the beginning of recorded history. Whereas the rise of book publishing and journalism facilitated the widespread dissemination of information, the invention of the telegraph, the radio, the telephone, and television made possible instantaneous communication over long distances. With the installation of the submarine cable and improvements in short-wave radio technology, international communication was greatly improved and expanded. In 1962 the first active communications satellite was launched; it provided the first live television broadcast between the United States, Europe, Japan, and South America. Today, satellite communications is used extensively for relaying television signals, telephone calls, and special teleconferencing calls that might in clude two-way video and graphics along with audio. The 20th-century development of mass media has played a major role in changing social, economic, political, and educational institutions. Telecommunication has been defined by international agreement as any emission, transmission, or reception of signs, signals, sounds, and writing. Recent advances in electronics have made mobile personal communications widely available and inexpensive, primarily through cellular telephony. Worldwide computer networks allow computer users to use modems to communicate rapidly and inexpensivelyShow MoreRelatedScience, Math, And Music Centers1634 Words   |  7 Pages The three content areas that I will be focusing on is science, math, and music centers. The science to children is finding out about different things about the everyday world that is around the children. Science is an active open-ended search for children for new knowledge. The major goal is to foster and support the intellectual de velopment that makes up a child’s preschool years. These developments include receptive and the child’s expressive language skills of the children, self-regulationRead MoreModes Of Inquiry And Social Media1076 Words   |  5 Pagesshaped and dictated our lives, and if for the worse or for the better. Luckily, we have many different ways of inquiring similar questions. The Arts Sciences Department at the University of Louisville gives us 3 distinctive divisions: Natural Sciences, Social Sciences, and Humanities. These divisions are home to all of the different majors and thereby help us look at issues from multiple angles. Specifically, we can answer questions about social media by glancing through the lenses of Biology, GeographyRead MoreA Change Management Model For Xyz Corporations Satellite Television Customer Service Division1208 Words   |  5 Pagesabout the needed change. (The budget for the implementation is already in place and Appendix A Summarizes the 3-P art roll-out) Background It is important for the organization to understand that â€Å"change is a word that generates uneasiness in most of us. But most would agree that we can think of a time we had a good change in our lives† (Lotich, 2014). This is the message that needs to be relayed to employees is that as customer service is streamlined customer satisfaction will increase therebyRead MoreLanguage Arts Development Essay1695 Words   |  7 PagesEAT 1 Literacy and Elementary Reading REAT Task 1 Melissa Williams June 7, 2012 Language Arts development encompasses many different aspects of learning. There are many theories that suggest the different ways that children learn, but in the end there are six key concepts that each child must master in order to be fully proficient. These are reading, writing, speaking, listening, viewing, and visually representing. These concepts build upon each other and work togetherRead MoreColor symmetry Essay884 Words   |  4 Pagescolor Mark can see the best. Do not believe it? Not highly scientific, right? That may not be the case for Facebook. In our daily life, colors actually affect our purchasing decisions. After all, sight is the strongest developed sense in most human beings. How do colors really affect us, and what is the science of colors in marketing? I am taking the principle of marketing class now, as we strive to make improvements to our product Earthgrains, studying this phenomenon is key. Let us dig into someRead MoreOptical Camouflage Technology1731 Words   |  7 PagesTHANDRA PAPARAYA INSTITUTE OF SCIENCE AND TECHNOLOGY Department Of Electronics And Communications (ECE) Subject An Advanced Seminar on†¦ Optical Camouflage Author 1 Munakala .Nagaraju Mail id: tpistece403@gmail.com Contact Number: 7799224496 9966557668 Contact Address Thandra Paparaya Institute Of Science amp; Technology, Komatapalli, Vizianagaram Dist. ABSTRACT: Imagination is impetus to Read MoreWhat Are Public Health?1628 Words   |  7 Pagespromotes wellness by encouraging healthy behaviors. Public health also works to track disease outbreaks, prevent injuries and shed light on why some of us are more likely to suffer from poor health than others. The many facets of public health include speaking out for laws that promote health, spreading the word about ways to stay healthy, and giving science-based solutions to problems. Professionals in the public health field are committed to making health care accessible to all sectors of society andRead MorePoetry Is A Type Of Communication Essay1470 Words   |  6 PagesPoetry can help us to be aware of the changes that are otherwise not noticed, changes in our world. Poetry is something that we create. Poetry is stemmed from the roots of one’s life stories and experiences. Poetry is an outlet of human expression, allowing us all to share the untold stories of the journey’s that we travel. Poetry has no rules, therefore it can have endless results and can allow the poet to be completely vulnerable while fully clothe d. If you took the art from poetry, it would simplyRead MoreA Scientifically Literate Population Is The Essential Cornerstone Of An Innovative Culture1318 Words   |  6 Pagesarises from the fact that it is difficult for the public to trust â€Å"science†, simply because it is difficult for the public to truly understand or care about it. This poses an interesting question: How do we bridge the gap between what is percieved as â€Å"inaccesible scientific jargon† and public understanding and acceptance? The answer is clear: we must promote scientific literacy by increasing the quality of scientific communication. We must share what scientists and innovators have accomplished--afterRead MoreOleanna by David Mamet926 Words   |  4 Pagesmeans â€Å"What is, â€Å"something-other-than-useful.† The elaborate speech given by john highlights his pompous, self-centered character. We see that John uses his superior grasp of the English vernacular to intimidate Carol. His difficult and long speech confuses Carol making her feel stupid and less of a person. One example is when he attempts to explain â€Å"term-of-art† â€Å"it seems to mean term which gas through its use, to mean something to some†. Here John clearly passes his own opinion to Carol, He makes

Thursday, December 19, 2019

Religion And Its Impact On Society - 922 Words

By definition, morals are a person’s standards of behavior concerning what is and is not acceptable for them to do. By this definition alone, morals have to be relative. Morals are based on what people believe, and it is impossible to think that every person in the world believes the same thing. A person’s morals can be based off of their geographical location, religion, political party, upbringing, or even the time period in which they lived. Each of these factors can greatly impact what people think is right and wrong. Religion has a huge impact on what people’s morals are. For example, many Hindus find that it is immoral to eat meat, while many Christians do not find a problem with it. This does not mean that one group of people is moral and the other isn’t. Many Orthodox Jewish women and Muslims cover their bodies when they are in public. This is considered moral and respectful in their cultures. Women of other faiths usually do not cover thei r bodies as much. The reason for this is that morals are relative to what a person is taught in accordance to their religious beliefs. In America, conservatives and liberals have very different views of what is right and what is wrong. Conservatives, for example, are usually against things like abortion, premarital sex, and birth control. On the other hand, liberals usually don’t have a problem with these things. Conservatives tend to believe that we should keep the same morals that people had when America was firstShow MoreRelatedReligion And Its Impact On Society1473 Words   |  6 Pages The dictionary defines society as â€Å"an organized group of persons associated together for religious, benevolent, cultural, scientific, political, patriotic, or other purposes† and religion as â€Å"something one believes in and follows devotedly; a point or matter of ethics or conscience.† The question stated on our political survey reads â€Å"shared religious beli ef isn’t and important part of our society.† And I disagree with that. Almost everyone has his or her own sets of beliefs and morals, which isRead MoreReligion And Its Impact On Society1163 Words   |  5 PagesReligion has created major turmoil in America. Every night on the news, specialists elaborate more and more about the candidates and their ideas. Many of the most controversial issues are refugees, terrorism, and abortion; all of which all have aspects dealing with religion. This is a sharp contrast to the supposed â€Å"separation† of church and state in America, since citizens are electing the next president based on his religion-based opinions. These opinions are often altered through the instantaneousRead MoreReligion And Its Impact On Society910 Words   |  4 PagesNot a single person would define religion, in their own words, the same as anyone else. James Martineau, an English philosopher influential in the history of Unitarianism, once said â⠂¬Å"Religion is the belief in an ever living God, that is, in a Divine Mind and Will ruling the Universe and holding moral relations with mankind.† Many different people see religion in many different ways. Religion has been an important place in the history of civilization. It gives a meaning and purpose to human life andRead MoreReligion And Its Impact On Society1343 Words   |  6 Pagescirculation religion has been a part of society that has always been there. But is this idea of rules and regulations enforced by a belief system really helpful to society? In a world without religion would there be less wars, hatred, and discrimination? With so many people involved or affiliated with religion it is important to explore deeper into the negative impact that religion has on society and try to make the world a better place with information that will help all. At a personal level religion fulfillsRead MoreReligion And Its Impact On Society1033 Words   |  5 PagesCenterâ€⠄¢s Forum on Religion Public Life, more than 230 countries were estimated to have 5.8 billion religiously affiliated people nationally (Global). This large statistic represents 84% of the 2013 world population, which at that time was 6.9 billion (Global). Religion has an immense presence in this world, but it also has a huge impact on the society that surrounds it. Contributing not only to the good of society, religion has also been used to disrupt and cause chaos. Impacting society positively,Read MoreReligion And Its Impact On Society1699 Words   |  7 PagesFor the past centuries religion has been a major force in the world and still continues to be one as there are billions of people that believe and follow a certain religion, but sadly religion has had a largely negative impact on the world today. As people continue to view religion in an unrealistic positive manner they continue to be deceived about its negative impact. During recent years there have been many headlines abo ut how religion influenced people in performing terrible acts that oppressRead MoreReligion And Its Impact On Society1310 Words   |  6 Pagesforce in society. Religion has been a major component of human culture since nearly the beginning of man. As we emerged as a high intellect species, we developed many different ideologies to answer some of our unanswerable questions. Since these developments, we continue to evolve as a species and the ideologies we have created evolve with us in our endlessly changing societies. As civilization grows, our different cultures clashed for many different reasons, one of which has been religion. As theRead MoreReligion And Its Impact On Society951 Words   |  4 Pages Religion to me is a set of beliefs and practices that can determine actions in everyday life by determining morals and deciding what is right and wrong in each society. This is a general idea that I believe has guided societies for centuries and has shaped today’s cult ures. As we study cultures around the world, we can find significant influential factors dating back to a prominent religion that shaped the ideals of culture telling the people what is deemed acceptable practice and behavior and whatRead MoreReligion And Its Impact On Society1862 Words   |  8 PagesReligion ranks as one of the most divisive factors in the world today dividing not only believers and non-believers but as well as those of different sects. Different ideals, and views of the diverse religions spur negativity amongst countries, races, friends, and family alike driving wedges whilst creating problems between individuals. However it also has brought billions of people together, going on to forge a sense of shred belief and unity of purpose across wide racial and geographical dividesRead MoreReligion : What Are Its Impacts On The Society?1601 Words   |  7 PagesReligion: What are its Impacts to the Society? Human as a physical and finite being believes that there is the spiritual entity or entities which unlike man are infinite and more powerful. Human sought to have a relationship with this sacred being, and the medium which he has devised to do so is religion. Borne out of human’s quest or search for purpose and meaning, religion was employed to provide answers to some basic intriguing phenomena, which bothers him on daily basis. Religion

Wednesday, December 11, 2019

Pathological Changes Osteoarthritis Relateâ€Myassignmenthelp.Com

Question: Discuss About The Pathological Changes Osteoarthritis Relate? Answer: Introducation Osteoarthritis (OA is characterized as a type of arthritis that majorly affect the joint tissues of the body and at times causes the swelling on those areas. The most affected joints are knee, finger, neck, and waist. It is observed to be the primary cause of disability among the aged people. The high prevalence of OA is most common among the obese people. Therefore, it is ideal to understand the pathophysiology of OA to identify some of the mechanism such as treatment to decrease the sensitivity of the condition. Nevertheless, it is imperative to underscore that the disease may affect any joint tissue in the body and thus it is not primarily targeting only a particular section of the body. There are pathological changes that are observed in the OA showing some significant variations in the early stages of it. The emerging of magnetic resonance imaging (MRI) has significantly aided in the pathophysiology of OA and the detection of joint tissues condition. Some researchers reveal that subchondral bone is crucial in OA and thereby it is present during the remodeling of the bone. From the surgical specimens, it is evident that a person with OA exhibits some form of attrition in the subchondral bone that is flattening and does not have the direct relation with the fracture (Blaker, Zaki, Clarke Little). The MRI indicates some notable changes in the subchondral bone such as increment in volume and its thickness and thus weakening the minerals in those areas as compared to the healthy bone. There is increased the force of transmission through the joints that are caused by dissipation energy around the subchondral. It is incumbent to note that some animal models are used in demonstrating the cartilage lesion in respect to subchondral bone damage (Shirley Hunter). Further research indicates that the pain in the human joint is commensurate to the increasing turn over in the subchondral bone. Causes of OA There are numerous reasons for OA. However, the notable ones are abnormal joint development, joint injury and inherited factors. Virtually, those who are at greater risk are the obese people, and thereby caution has to be taken in advance to protect this group from any form of the problematic condition. The causative of OA is the mechanical stress around the joint and thus leading to lower inflammatory processes (Yamamoto, Takahashi Shinomura). Pain within the joint makes it difficult to exercise that part affected and thereby causing muscle loss in the indicated location of the body. The diagnosis of this squarely lies on the MRI and other relevant medical tests centering on the OA. Unlike rheumatoid arthritis, the OA joint hardly becomes red hot. Treatment The treatment for OA ranges from one individual to another, however, the ideal way is exercising in the bid to reduce joint stress and thus becoming the best therapy for recovery (Robinson, Lepus, Wang, Raghu, Mao, Lindstrom Sokolove). Moreover, weight loss may ideal for those who are overweight as it decreases the joint stress. Some other interventions such as the use of medication may be ideal to relieve the pain around the joint. The treatment may involve the use of paracetamols such as ibuprofen and naproxen; however continual use of opioid may result in adverse effects to the patient and therefore recommended that it ought to be taken with caution. The signs and symptoms of OA are aches on the joint and its stiffness especially during morning and may last for 30 minutes. Through the plain radiography, the joints may be observed to have spaces around the joints and the subchondral bones. (Harman, Carlson, Gaynor, Gustafson, Dhupa, Clement, Hoelzler, McCarthy, Schwartz Adams). T he morbidity rate of OA among the aged is very high as compared to other groups and thus is considered chronic disease especially to the aging population. Diagnosis and Epidemiological features The epidemiological features squarely depend on the radiographic findings, clinical symptoms and above all physical findings. However, it is ideal to note that one experience clinical disease yet fails to have radiographic OA on the same. The estimation of radiographic tests of OA stands at 80% at the age of 65 and 60% revealing the clinical OA. More studies indicate that 40% of women and 33% of men aged 70-74 years exhibit the x rays features and the clinical one (Glyn-Jones, Palmer, Agricola, Price, Vincent, Weinans, and Carr). The incidences of OA among the patient with knee issues stands at 40% whereas the ones who are obese are at 66%. The OA may damage other parts of joints if the immediate action is not taken at the right time. Lack ofproteoglycans due to the damages caused by the said tissue may result in loss of protection on those particular muscles and thus rendering such parts susceptible to more injuries (Jarraya, Roemer, Englund, Crema, Hayashi Guermazi). It was earlie r mentioned that the ligaments of the joining part become thickened and thus making the section to be worn out and thus resulting in its damage. Management For the case of obese people, it would be ideal to exercise well in the bid of losing weight as this has proved to play a significant role in the recovery process of the patient. Moreover, patient education is ideal for such case as the patient is made aware of some of the approaches that they have to develop with the aim of aiding them to recuperate well entirely. According to Kraus, Blanco, Englund, Karsdal, and Lohmander, changing of lifestyle has resulted in great improvement among the patients with OA of different types. This mostly occurs among the patients with hip OA. Similarly, physical therapies have been instrumental in the whole process of recuperation and thus recommended for the patients with OA. In relieving of pain, heat is ideal for relaxing the muscles and stiffness in the joint. On the same breath, aerobics are also recommended as they reduce severe pain in the affected joint and further improves ones physical orientation (Laslett, Pelletier, Cicuttini, Jones Mart el-Pelletier). For the one with knee osteoarthritis, the use of knee braces may aid them to some extent and thus also recommended for this matter. Medication The recommended medication in treating osteoarthritis is acetaminophen. Opioids channeled through mouth are prescribed as they are considered as weak opioids thus have no adverse effect on the patients taking them (Schiffman Ohrbach, Truelove, Look, Anderson, Goulet, List, and Svensson). The glucocorticoids injection on the joints has shown to be very reliable and efficient in the relieving of the pain having no signs of adverse effect to the patient (Banaszkiewicz). On the part of the surgery, evidence shows that joint replacement is ideal and clinically accepted for both hip and knee. The transfer of cartilage from one area to the affected area is possible and has proved to play a very significant role in the recuperation process of the patients. However, the medics are strongly against the arthroscopic surgery as it did not demonstrate to be very sufficient. Risk factors of OA Different studies and research indicate that there are greater incidences of OA among women than men. The risks increase at menopause due to hormonal factor and as such may thus affect the pattern of hormone in the body. Nevertheless, some health factors ought to be put into consideration when deciding on the replacement of the cartilage (Dimitroulas Duarte, Behura Kitas Raphael). Physical exercises are ideal for relaxation of the stiffness and the pain, nonetheless; it ought to be carried out with caution in order not to cause more stress on the part that had been damaged. Conclusion Osteoarthritis affecting the knee and hip are common and increases among the aging population. The OA that centers on overweight may result in significant risk such as disability to that particular patient. It is for this reason that the patient is advised to seek medical aid early before the situation worsens for that matter. It for this reason that one ought to fully understand the pathophysiology of OA to know how to deal with the issue earlier before the situation is unbearable (Leijon, Ley, Corin Ley) OA treatments are aimed at relieving pain through the relaxation of the damaged area. It has been observed that exercise has to be performed with caution so as not cause more damage to the affected joint. Notably, few minutes of relaxation is Important, especially if activity supports it, but it should not be more intense. Therefore, modification of activities is recommended to suit the need intended. Conclusively, OA was initially classified as secondary or primary. However, this classification has taken a more advanced approach where every constituent joint is identified. References Banaszkiewicz PA. Idiopathic bone necrosis of the femoral head. Early diagnosis and treatment. InClassic Papers in Orthopaedics 2014 (pp. 121-123). Springer London. Blaker C, Zaki S, Clarke E, Little C. Compartmental Knee Osteoarthritis in Preclinical Models: Tibiofemoral versus Patellofemoral Structural Pathology and Pain. Osteoarthritis and Cartilage. 2017 Apr 1;25: S312-3. Dimitroulas T, Duarte RV, Behura A, Kitas GD, Raphael JH. Neuropathic pain in osteoarthritis: a review of pathophysiological mechanisms and implications for treatment. InSeminars in arthritis and rheumatism 2014 Oct 31 (Vol. 44, No. 2, pp. 145-154). WB Saunders. Glyn-Jones S, Palmer AJ, Agricola R, Price AJ, Vincent TL, Weinans H, Carr AJ. Osteoarthritis. The Lancet. 2015 Jul 31;386(9991):376-87. Harman R, Carlson K, Gaynor J, Gustafson S, Dhupa S, Clement K, Hoelzler M, McCarthy T, Schwartz P, Adams C. A prospective, randomized, masked, and placebo-controlled efficacy study of intraarticular allogeneic adipose stem cells for the treatment of osteoarthritis in dogs. Frontiers in veterinary science. 2016;3. Jarraya M, Roemer FW, Englund M, Crema MD, Hayashi D, Guermazi A. Spectrum of meniscal pathology in osteoarthritis revisited-from signal change to complete destruction. Osteoarthritis and Cartilage. 2016 Apr 1;24:S306-7. Kraus VB, Blanco FJ, Englund M, Karsdal MA, Lohmander LS. Call for standardized definitions of osteoarthritis and risk stratification for clinical trials and clinical use. Osteoarthritis and Cartilage. 2015 Aug 31;23(8):1233-41. Laslett LL, Pelletier JP, Cicuttini FM, Jones G, Martel-Pelletier J. Measuring Disease Progression in Osteoarthritis. Current Treatment Options in Rheumatology. 2016 Jun 1;2(2):97-110. Leijon A, Ley CJ, Corin A, Ley C. Morphological Changes of Osteoarthritis in Feline Stifle Joints and Associations with Intra-Articular Mineralization. Journal of Comparative Pathology. 2017;1(156):83. Robinson WH, Lepus CM, Wang Q, Raghu H, Mao R, Lindstrom TM, Sokolove J. Low-grade inflammation as a key mediator of the pathogenesis of osteoarthritis. Nature reviews. Rheumatology. 2016 Oct;12(10):580. Schiffman E, Ohrbach R, Truelove E, Look J, Anderson G, Goulet JP, List T, Svensson P. Diagnostic criteria for temporomandibular disorders (DC/TMD) for clinical and research applications: recommendations of the International RDC/TMD Consortium Network and Orofacial Pain Special Interest Group. Journal of oral facial pain and headache. 2014;28(1):6. Shirley PY, Hunter DJ. Prospects for disease modification. Oxford Textbook of Osteoarthritis and Crystal Arthropathy. 2016 Sep 22:343. Yamamoto M, Takahashi H, Shinomura Y. Mechanisms and assessment of IgG4-related disease: lessons for the rheumatologist. Nature Reviews Rheumatology. 2014 Mar 1;10(3):148-59.

Tuesday, December 3, 2019

Software Licensing And Piracy Essays - Intellectual Property Law

Software Licensing and Piracy In 1993 worldwide illegal copying of domestic and international software cost $12.5 billion to the software industry, with a loss of $2.2 billion in the United States alone. Estimates show that over 40 percent of U.S. software company revenues are generated overseas, yet nearly 85 percent of the software industry's piracy losses occurred outside of the United States borders. The Software Publishers Association indicated that approximately 35 percent of the business software in the United States was obtained illegally, which 30 percent of the piracy occurs in corporate settings. In a corporate setting or business, every computer must have its own set of original software and the appropriate number of manuals. It is illegal for a corporation or business to purchase a single set of original software and then load that software onto more than one computer, or lend, copy or distribute software for any reason without the prior written consent of the software manufacturer. Many software managers are concerned with the legal compliance, along with asset management and costs at their organizations. Many firms involve their legal departments and human resources in regards to software distribution and licensing. Information can qualify to be property in two ways; patent law and copyright laws which are creations of federal statutes, pursuant to Constitutional grant of legislative authority. In order for the government to prosecute the unauthorized copying of computerized information as theft, it must first rely on other theories of information-as-property. Trade secret laws are created by state law, and most jurisdictions have laws that criminalize the violations of a trade-secret holder's rights in the secret. The definition of a trade secret varies somewhat from state to state, but commonly have the same elements. For example, AThe information must be secret, Anot of public knowledge or of general knowledge in the trade or business, a court will allow a trade secret to be used by someone who discovered or developed the trade secret independently or if the holder does not take adequate precautions to protect the secret. In 1964 the United States Copyright Office began to register software as a form of literary expression. The office based its decision on White-Smith Music Co. v. Apollo , where the Supreme Court determined that a piano roll used in a player piano did not infringe upon copyrighted music because the roll was part of a mechanical device. Since a computer program is textual, like a book, yet also mechanical, like the piano roll in White-Smith, the Copyright Office granted copyright protection under the rule of doubt. In 1974, Congress created the Natural Commission on New Technological Uses (CONTU) to investigate whether the evolving computer technology field outpaced the existing copyright laws and also to determine the extent of copyright protection for computer programs. CONTU concluded that while copyright protection should extend beyond the literal source code of a computer program, evolving case law should determine the extent of protection. The commission also felt copyright was the best alternative among existing intellectual property protective mechanisms, and CONTU rejected trade secret and patents as viable protective mechanisms. The CONTU report resulted in the 1980 Computer Software Act, and the report acts as informal legislative history to aid the courts in interpreting the Act. In 1980 The Copyright Act was amended to explicitly include computer programs. Title 17 to the United States Code states that it is illegal to make or to distribute copies of copyrighted material without authorization, except for the user's right to make a single backup copy for archival purposes. Any written material (including computer programs) fixed in a tangible form (written somewhere i.e. printout) is considered copyrighted without any additional action on the part of the author. Therefore, it is not necessary that a copy of the software program be deposited with the Copyright Office in Washington, D.C. for the program to be protected as copyrighted. With that in mind then a copyright is a property right only. In order to prevent anyone from selling your software programs, you must ask a court (federal) to stop that person by an injunction and to give you damages for the injury they have done to you by selling the program. The

Wednesday, November 27, 2019

The Evolution of Circus Industry Essay Example

The Evolution of Circus Industry Essay In the early 1980’s the attractiveness of the circus industry seem to be saturated. The industry structure was not stable, being in long-term decline by alternative various type of entertainment, changes of the preference of customers, uprising concerns of animal rights and diminishing clowns in value, which they are the critical elements used by traditional players in the industry. It all brought in decreasing audience and increasing costs by accelerating competition and changing environmental factors. The traditional circus industries also had to compete with numerous competitors through similar performance and non-differentiated performance players in saturation. The traditional circus business has faced the difficult situation with a steady decreased audience and declining both revenue and profit. The limited to expand this industry is according to the five forces analysis, even though the barrier to entry to circus industry is high because of high capital requirement in performers, equipment, workforce, etc. but, the industry suffering from the alternative form of entertainment such as sports event, home industry, and play station. Also, rivalry among firms is high; they have to compete with other entertainment businesses such as theatre, opera, and Broadway. Moreover, the competition is not a price competition but it is based on attracting customers so with the low products differentiation in typical circus industry – clown, animals, and performance lead to a strong buyer power. Thus, the existing circus industry appeared unattractive Cirque de Soleil very successfully entered to an unattractive circus industry by reinvent the industry and creates a new market space. We will write a custom essay sample on The Evolution of Circus Industry specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Evolution of Circus Industry specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Evolution of Circus Industry specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In this case, they did not target the existing market such as children, but they target non-customers of the industry; adults and corporate clients who pay for this entertainment experiences. Also, they invest a lot in equipment in order to raise the venues from a typical circus tent to glamorous venues. Moreover, Cirque de Soleil has succeeded to provide customers with entirely new performances by taking existing acts and compiling them to the thematic line represent a mixture of the arts among circus, opera, and theatre. In addition, unlike traditional circus, the company has multiple productions; shows have distinctive themes allowing people to see Le Cirque several times. Furthermore, they mainly eliminating the biggest name acts and replace by individual performers who essentially anonymous to the audience and the complete absence of the animal shows. They reduce fun experience from the show of clown with garish face paint and an oversize shoe to the sophisticated entertainment with costumes and music. Additionally, they reduce the concessions from their show; nothing is sold during the performance or inside the tent. Finally, these lead to a whole new circus concept with an increase demand to come to circus instead of other entertainment such as theatre, opera, or Broadway. For a while, the company has no competitors and takes dominant advantage to gain high profits. Cirque de Soleil’s performance features itself the unique performance and market is completely new and quite impossible to denote the industry between theater and circus; it is hard to duplicate and results in setting high the entrant barrier to the market. Cirque shows the powerful bargain power as a market leader, so the company would be able to attain the high price. Despite the high price of tickets, the company always drew a large house with high quality performance. It is the most important for goals to pursuit of differentiation and low cost simultaneously because a blue ocean affects both its cost structure and its value proposition to buyers. Cirque de Soleil is the exemplary to show a blue ocean strategy because they looked across the market boundaries to alternatives to the circus. What Cirque de Soleil have done are increased values for the target customers while decreasing their own cost by eliminating unimportant attributes, reduce high expenditure, create the new market segments; new target customers, and then raise the quality of product. By conducting the five forces analysis, companies are able to set up innovative strategies and it brings to implement great performances; it all is on the way of the summit, otherwise the industries will be disappeared beyond the histories.

Saturday, November 23, 2019

Delima Case Study Essay Example

Delima Case Study Essay Example Delima Case Study Essay Delima Case Study Essay BACHELOR OF ACCOUNTANCY (HONS) AC220 INTEGRATED CASE STUDY (MAF 680) CASE 1: A DELIMA Table of Content No. Particular Page No. Introduction : Company Background Case Summary 3 2 Identified Issues In DESB Questions Answers 9_13 4 Recommendations 14-17 5 Conclusion 18 6 Reference 19 7 Appendix 20-26 INTRODUCTION Company Background Delima Enterprise was set up by Encik Zayed in 1981. It engaged in trading and supplying related products including manpower supplies to the oil and gas industries. In 2004, the enterprise was incorporated as Delima Enterprise Sdn. Bhd. Both Encik Zayed and Puan Hashimah (husband and wife) were the two principal ctivities into provision of engineering services while its corporate mission was to become a leading service contractor who provide quality products and excellent services. The company had been awarded with several engineering projects since 2006. Delima Enterprise Sdn. Bhd. (DESB) had maintained a very lean organization with basic functional positions. En Zayed and his wife Pn Hashimah were the Managing Director and Chief Operating Officer respectively. He and his wife only had secondary school background. They employed their own family members to work in DESB with minimal education background and no Job experience. Puan Balqis, the Operation Manager and En Salam, the Human Resource and Administrative Manager were their relatives who only had secondary school background as well. Cik Amy, a young Accounting graduate was employed as Finance Executive responsible for maintenance of the accounting and financial matters of the company although she did not have working experience. Case Summary DESB had applied for banking facilities to implement the contract it had secured. The banks required the companys Audited Financial Statements for the last two years. It was then when En Zayed realized that the company had not performed statutory udit and was introduced to Aziz Co (Chartered Accountant) as their external auditor to perform the audit from the period of 2003 to 2006. The auditor wanted to qualify the Financial Statements due to several unresolved issues. Encik Zayed and his wife attempted to convince the auditors to not qualify the Financial Statements but failed. Encik Zayed wished to terminate the auditors appointment and appoint a new friendly party auditor to do the audit. IDENTIFIED ISSUES IN DESB There were several issues that can be identified within DESB. It is important to identify these issues which require solutions and improvements in order for the ompany to meet the statutory audit requirements. The issues can be divided into several categories which are legislation, corporate governance, internal control, human resource, ethical, accounting information system (AS) and management issues. Legislation Issues One of the legislation issues was breach of directors fiduciary duty in DESB. The controlling directors, En Zayed and Pn Hashimah tried to negotiate with the Auditor to not qualify the Financial Statement. They planned to terminate the auditors appointment and appoint a new friendly party auditor who can cooperate with them. The directors showed the intention to commit fraud and they definitely did not act in the best interest of the company. According to Section 132(1) of Companies Act 1965, a director of a company shall at all time exercise his power for a proper purpose and in good faith in the best interest of the company. The directors had gone against the provision in the Companies Act 1965. Besides that the directors had also charged their personal vehicle expenses on the company. There were also withdrawals of companys money without proper documentation. Section of CA 1965 stated that the director cannot simply use the companys property or asset. The directors action had breached their fiduciary duties stated in the CA 1965. They Act 1965, including their roles and duties as Company Directors. Section 132(1A) of CA 1965 stated that the director are expected to have knowledge, skill and experience. In addition to that, En Zayed and Pn Hashimah also wished to remove the present auditor, Aziz Co before the expiration of their term from the office without a proper procedure. Section 172 of CA 1965 stated that only the shareholders can remove the auditor before the expiration of his terms with the required passing of ordinary esolution at general meeting with special notice of 28 days given to the auditor. IDENTIFIED ISSUES IN DESB Corporate Governance Issues One of the corporate governance issues in DESB was the roles and responsibilities of the managers were not clearly stated. The organizational chart in DESB was very lean and the personnel did not know their roles and responsibility well. The management was not properly controlled. The organizational chart should be properly drawn with distinct functional department. En Zayed and Pn Hashimah had also appointed their own relatives into the company without taking into consideration of the basic ducational requirements for the positions they offered. They were also not familiar with Accounting Standards and the provision of the Companies Act 1965, including their roles and duties as Company Directors. As stated in Section 132(1A) of CA 1965, directors are expected to have knowledge, skill and experience. They need to be updated on the law, regulations and accounting standard failing which had caused poor corporate governance in DESB. The appointment of auditor was also made without any proper procedure. It is stated in the Act that the appointment of auditor should be made at each annual general meeting. The directors intention to remove the present auditor, Aziz Co before the expiration of their term from the office without a proper procedure showed the directors were not familiar with corporate governance. Section 172 of CA 1965 stated that only the shareholders can remove the Internal Control Issue One example of internal control issues in DESB was the lack of authorization of business transactions. All decisions were made authorised by either En Zayed or Pn Hashimah. Personal vehicle expenses were charged to the company and several withdrawals of companys money were made without proper documentation. Internal Control Issue (Contd) Another example of internal control issues in DESB was no Standard Operating Procedure (SOP) in place and all decisions were made and authorized by either En Zayed or Pn Hashimah. Some wwithdrawals of companys money were made without proper documentation. The recruitment of new employees was also made without proper procedures. There was no segregation of duties in DESB. En. Zayed does not segregate management duties equally among the employees. For instance, there was no segregation of duties between the person who approved payments of employees was all done by Pn Hashimah alone. This issue may cause task redundancy, fraud, negligence, power abuse, inefficiency and work delay to occur within the company. There was also no Audit Committee set up in the company. DESB should establish an Audit Committee for a better internal control. DESB was also lack of control and supervision. The employees prepared their timesheets by their own without any manager authorization. Puan Hasimah approved and made payment of the salaries. Supervision should be done in regular basis. The management too should review the adequacy of internal control and assign supervisors to manage the timesheets for he employees time in and time out. They may as well use a punch card system. Finally, DESB also had no budget planning. The budgets can be used to compare the budgeted costs and actual costs to see any variance. This can help managers to make efficient dectston making. IDENTIFIED ISSUES IN DESB Ethical Issue The ethical issue that can be identified in DESB is the abuse of power by the directors. The family members of the directors were employed as employees although some did not have the necessary Job experiences needed for their positions. Puan Balqis and Encik Salam who only had secondary school background ere appointed to be the Operations Manager and Human Resource and Administrative Manager respectively. Besides that, abuse of power by the directors can also be seen when the directors personal vehicle expenses were charged to the company. It is not ethical for the directors to take advantage of their power in the company. Accounting System Issue DESB had used MYOB Accounting Software that was not integrated. This caused the data not to be processed and generated automatically between certain modules. DESB should purchase new software that can simplify the recording of business ransactions such as the USB Accounting Software. Accounting system issue can also be seen when the customers monthly statement of accounts were not sent to the customer on monthly basis. Documents were not pre-numbered and missing which made it hard to reconcile customers account balances. Management Issues Other issue related to DESB was inadequate Job training for the employees. Most of the employees have no necessary Job experience before Joining the company. The management should employ candidates with suitable qualification and working experience. DESB should also invest on necessary training to enhance knowledge of he employees. For instance, DESB must provide training to Cik Amy who is a fresh graduate without working experience. Besides that there was no proper recording of assets. Several assets purchased by the company were not recorded properly. Management Issues (Contd) DESB paid its employees wages weekly without employee benefit and EPF contribution. EPF contribution for contract workers were not deducted and remitted to EPF. The EPF should be contributed to the employees as stated in the Employment Act. One of the management issues was that the company maintained a lean not clarified clearly. QUESTIONS ANSWERS 1 . Were there any abuses of power by the management and breach of fiduciary on the part of the directors? Yes. Based on Company Act 1965, Directors are required to act bona fide for the benefit of the company as a whole. Fiduciary is a term used to cover situation where a person is expected to act for the interest of others not for their own self interest. Directors fiduciary obligations are to exercise their powers under the companys constitutions for proper purpose, to avoid conflict of interest and not to profit from their position such as misuse of corporate fund, misuse of onfidential information, honesty and diligence. While power is defined as the ability to conferred on a person by law to determine and alter the rights, duties and other legal relations of him or others. Abuses of power by the management can be seen when the controlling directors, En Zayed and Pn Hashimah tried to negotiate with the Auditor to not qualify the Financial Statement. They planned to terminate the auditors appointment and appoint a new friendly party auditor who can cooperate with them. The directors showed the intention to commit fraud and they definitely id not act in the best interest of the company. According to Section 132(1) of Companies Act 1965, a director of a company shall at all time exercise his power for a proper purpose and in good faith in the best interest of the company. The directors had gone against the provision in the Companies Act 1965. Besides that the directors had also charged their personal vehicle expenses on the company. There were also were also not familiar with Accounting Standards and the provision of the Companies resolution at general meeting with special notice of 28 days given to the auditor. One f the most distressing issues confronting board members is how to comply with their fiduciary duty to shareholders and unit owners. Although misconceptions abound as to the precise nature and scope of this obligation, a breach of the fiduciary duty could result in grave consequences for both offending board members and the community which he represents. Perhaps the most widespread misconception is that fiduciary duty is related to degree of competence with which board members perform their management responsibilities. In fact, the fiduciary responsibility has nothing to do with board members skill. Basically, a breach of the abuse of such power result in harm to one or more of his constituents. The placement of ones trust, confidence and responsibility in another person is the hallmark of a fiduciary relationship. The investiture of such trust, confidence and responsibility in the fiduciary bestows upon him, a position of influence and superiority over the person with whose he deals. As such, he is charged with an extraordinary degree of moral accountability to those people. Clearly, trust and confidence has been reposed on one side and there is a resulting superiority and influence on the other side. Thus, board members are fiduciaries to shareholders and unit owners who have elected them to their position of power. QUESTIONS ANSWERS 2. Who should be held responsible and accountable? The directors, top management and employees of Delima Enterprise SIB should be held responsible and accountable. This is because the directors should be more familiar with their roles and duties as company directors. They should have possessed enough skill and expertise to develop a good strategy and structure in the company. In the context of the Malaysian corporate law framework, the duties and esponsibilities of the company directors in Malaysia are clearly stated in the Malaysian Companies Act 1965 (Act). Under the Act, company directors are responsible for the management of their companies and have a fiduciary duty to act in the best interest of their companies. Sections 166A(3), 166A(4), 166A(5), 167(1), 167(1A), 169(1), 169(3), 169(16) of the companies Act are some of the key references that state that company directors are responsible for the maintenance of accounting and other records, as well as the tabling of the audited financial statements at a general meeting of members of a company. While Sections 166A(3), 166A(4), 166A(5) state clearly that the directors of a company shall ensure that the accounts of the company (including consolidated accounts, where applicable) laid before the annual general meeting are in accordance with the applicable approved accounting standards. Section 167(1) requires the company directors and managers to ensure proper maintenance of accounting and other records to enable them to be conveniently and properly audited and Section 167(1A) requires accounting entries and other records to be properly documented within sixty days of the completion of the transaction. Besides that Section 169(1) and 169(3) require directors of a company to table at the annual general meeting a profit and loss statement for the period and a balance sheet to which the profit and loss account relates. Section 169(5) requires directors of each company to prepare a resolution signed by no fewer than two of the directors attesting to the profit or loss of the company for the financial year and the state of affairs of the companys affairs as at the end of the financial year. QUESTIONS ANSWERS The top management on the other hand should have involved in giving opinions on decision making. They are the ones who discuss with the directors on any matters that are important for the future of the company. They should also carry out their own responsibilities and duties in the company. The finance executive, Cik Amy for information and data that is related to the accounting transaction in DESB as well as to maintain proper recording of the Companys assets and integrated accounting system to be used in the Company. 3. Could the Audit be completed soon without any qualification? An auditors report is considered an essential tool when reporting financial information to users, particularly in business. It is mandatory for all companies under the Companies Act 1965 to perform the statutory audit. In this case, DESB was required to comply with the Companies Act 1965 to prepare the Audited Financial Statements and in addition to meet the bankers request to process the facilities application. Yes, the audit can be completed soon without any qualification if En Zayed and Pn Hashimah could attend to the outstanding matters objectively. They should discussed objectively with the auditors and be guided by the auditors for the appropriate solutions. It was noted from the audit findings that several ransactions with significant amount were wrongly recorded and due reconciliation was necessary to identify and make appropriate adjustments to the accounts. 4. What should be done to improve the leadership and management of Delima Enterprise Sdn Bhd? The leadership of DESB can be improved by stating a clear Job description of each position in the company to prevent redundancy and breach of fiduciary responsibilities. DESB must also have sufficient control mechanism in both the management and operation level. The company can also introduce an internal audit department. Besides that, extensive sets of Standard Operating procedure SOP) must be introduced in all aspects of the management and operational level with the objective to achieve goal, prevent deviation, provide details and information for controls. This question will be further answered in the next part under Recommendations for Delima Enterprise Sdn Bhd. Improvements. RECOMMENDATIONS After identifying all the issues related to Delima Enterprise Sdn Bhd, now we can recommend on what should be done to improve the current management and leadership of the company. DESB must practice and implement some recommendations that will enable the company to enhance its performance and settle the unresolved issues. Segregation of duties Firstly, the company must implement segregation of duties. Encik Zayed should assign different employees to different position so that each task would be carried out by different individuals. In custody of assets the employees responsible for purchases or disposals of fixed assets should not have an access to record transactions in the fixed asset ledger. The useful life of the fixed asset (i. e. the life over which asset is depreciated) should be determined based on generally accepted accounting principles and entered in the system by a finance employee responsible for maintaining the fixed asset ledger. Fixed asset disposals should be made after review and authorization from a supervisory-level employee. Periodical physical counts of assets should be conducted by employees without record-keeping or authorization responsibilities, such as a finance department or an outside inventory service. Adjustment to the fixed asset system should be reviewed and approved by a maintenance of fixed asset system. The reconciliation of the general ledger fixed asset balance to the fixed asset system should be completed by someone who does not maintain the fixed asset system. Account reconciliations should be reviewed and pproved by someone other than the preparer of the reconciliation. While for record keeping, the employee who is responsible for the receipt of cash should not have access to record or authorize transactions in the accounts receivable ledger and customer accounts. In addition, the person receiving the cash or preparing the deposit should not be responsible for recording cash transactions or preparing the preparing the bank reconciliation. The employee preparing should not be responsible for cash transactions in the account receivable ledger and customer accounts. In addition, the bank reconciliation should be prepared by an employee ho is not involved in cash receipt or cash disbursement activities. The Adjustments and write-offs to customer accounts should be reviewed and approved by an employee who does not have responsibility for recording these transactions. In addition, this employee should not be responsible for preparing the reconciliation of the accounts receivable subsidiary ledger to the general ledger accounts receivable subsidiary ledger to the general ledger account balance. The preparer of bank reconciliations should not have the responsibility for recording cash receipt or disbursement transactions. In addition, bank reconciliations should be reviewed and pproved by an employee other than preparer. As a best practice, the reviewer should be in a supervisory-level position. As for automation or computerised system, there should be segregation between systems development and operations, operations and data control, and data base administration and system development. The employee responsible for designing and implementing information system cannot be the same person as the person responsible for testing the system, conducting system audits, or monitoring and reporting on systems. Secondly, the management should provide necessary training to all the employees so that they ould be more efficient in performing their Jobs. The directors too must equip themselves with all the necessary knowledge and skills to lead the company. En Zayed should spend more on training to equip the employees with proper knowledge. The management too must hire people that have good academic qualifications relevant experiences. The qualifications of the candidates must be emphasized so that they can carry out their tasks well. Cik Amy should be send for further training to enhanced her understanding in relation to her Job description and competency to perform her Job. The management should enrol her to a short course esignated to improve work efficiency and effectiveness in any local institutions. Besides that, the company should create and implement Standard Operating Procedure (SOP) for all transactions related to each department in the company. (Refer Appendix 1) All types of incorporated companies enhance corporate governance. The directors must be updated with matters regarding powers of the registrar of the company, management and administration of the company, officers of the company, accounting and auditing of the company. Authorization Authorization is the process of reviewing and approving transactions or operations. Some examples are verifying cash collections and daily balancing reports; approving certifications, leave request and cumulative leave records; and approving charge orders, computer system design or programming changes. In future, DESB should emphasize on the authorisation in any transaction. This will prevent misappropriation of cash or assets. DESB management should prepare budget planning, plan on any cost that is likely to be incurred. This enable them to compare the budget cost and actual cost to see any variance on the performance evaluation. This will help managers to make efficient decision making. Every asset purchased ust be recorded manually computerized, Assign person(s) to be responsible for the company assets, Propose the Asset Tagging System The company should create a new organisational chart according to function. All the positions and function should be clarified clearly. (Refer Appendix B) Accounting records The accounting records must be kept in a safe place and documented based on its categories according to date. All the vouchers must be pre-numbered and statement of accounts must be sent to customers every month. Access controls Access control to the companys record must be restricted to authorised personnel nly. For example, the employee responsible of accounting information records should have medium of control such as password to secure the information. Only authorize employee can access to the information. Independent verification Finance manager should prepare worksheet to verify the performance of finance department staff independently. While supervisor must be hired to evaluate the time in and time out or the performance of DESB employees. They must not prepare their own timesheet anymore. 5 Cs of Creditworthiness of Borrower In order to be eligible to apply for the bank loan facilities, the company management ust ensure they comply with all the 5 Cs of creditworthiness of borrower. Character refers to the borrowers integrity and willingness to repay the financial obligation. Capacity refers to borrowers cash flow and ability to repay the debt from ongoing business operations. Capital is the borrowers financial net worth. A significantly positive net worth has the potential to offset insufficient cash flows, because financiers perceive the borrower still has more than adequate means to repay the loan. Collateral refers to any property owned by the borrower that can be pledged for security. Conditions refer to economic, industrial and company-specific prospects and events that may occur during the period of the loan that could have a significant effect on your company. For example material prices, an employee strike, increasing interest rates, etc. CONCLUSION As a conclusion, I have learnt how to relate the theories into practices in a real life situation from the issues encountered by Delima Enterprise Sdn Bhd. The directors surely need to equip themselves with necessary skills and knowledge before they incorporate the company into a private limited company in term of management and leadership. REFERENCE icoph. org/downloads/ICO-CEO-Job-Description-20-September-2011 . pdf docstoc. com/docs/4625243/general-manager-Job-description http:// www. fishershypnosis. com/free-standard-operating-procedure-template. html Yycadvisors (2012). Appointment of auditor in Malaysia. Retrieved September 25, 2012, from yycadvisors. com/appointment-of-auditor-in-malaysia. html Malaysia, S. S. (2012, January). Removal of Auditor. Retrieved September 25, 2013, from ssm. com. my/en/ls/application/auditor/how Wikianswer (2013). SCs of creditworthiness of borrowers?. Retrieved September 25, 2013, from http:// wiki. answers. com/Q/5_Cs_of_creditworthiness_of_borrower- http:// malaysiabizadvisory. com/auditor-role-in-sdn-bhd-company/ Companies Act 1965 www. businessdictionary. com Suggested Standard Operating Procedure (SOP) Purpose (Appendix A) 1. To ensure that the processing of financial documents is consistent and to describe the procedure of processing of financial documents. 2. Scope This SOP applies to the whole department processes. 3. Responsibilities It is the responsibilities of the manager of each department to ensure that the procedure is being applied to his/her own department. . Procedures Authorization Contact. Each department should nominate at least two senior as their Authorized Contact Officials. Any important document requires verification from both authorization and both or one of them is not signed, it shall not be entertained. Segregation of duties. Same Job may require different people to complete the transactions and it also provides independent views on the work performed. Assets. Custody of assets : Any storage of assets must be kept by the person chosen and frequently review the conditions of assets. Any obsolete assets must be analysed more whether to be disposed or upgrades. Recording of assets : The person who records and custody must be separated and he is to ensure that the records on amount, types of assets, value of the assets and anything regarding the assets must be properly kept and filed with proper coding. Suggested Standard Operating Procedure (SOP) (Appendix A) Accounting records The Chief Financial Officer, Controller and accounting department personnel should not have access to modify general ledger accounts or change mappings for these accounts. Normally these changes should be made by IT personnel after approval. Financial statements should be approved by supervisory personnel at a higher uthority level than person preparing the financial statements. Access controls. The fingerprint verification machine can be used in accessing controls to important items. For example, the warehouse. Independent verification The fingerprint verification machine allows for multiple records to be crossed checked. There is no one allowed to make any changes to the first records and second records are used to verify the first records. This is to increase the level of security. Improper Organisational Chart The organisational chart was improperly arranged and too few positions (with

Thursday, November 21, 2019

ETHICAL ISSUES Research Paper Example | Topics and Well Written Essays - 500 words

ETHICAL ISSUES - Research Paper Example This ensures that only the researches that meet the minimum ethical requirements are conducted, hence, increasing the chances of having a successful research. Another way that an internal review board assists in ensuring the researches undertaken are successful is through provision of information and training to researchers. According to Craig (2009), an internal review board serves as a resource for researchers by providing them with training and information necessary for conducting a successful research. This ensures that the researchers are well equipped when they are undertaking a research and, thus, influences their ability to achieve a successful research. The training and information that this board provides assists researchers in facing some of the challenges of conducting a research and, hence, makes their research successful. The ethical issues involved in research vary with the kind of research undertaken, as well as the research method chosen for the research per se. The ethical issues for an engineering research that does not involve human subjects are different from the ethical issues of a social research that involves human subjects. However, several ethical issues are applicable in almost every research undertaken regardless of the research type and research method. One of such ethical issues is the way subjects in a research are to be treated by the researcher. Another ethical issue is how the research should be undertaken while the other one is how the research findings should be reported. These three ethical issues are sensitive when it comes to any kind of research undertaking. If the subjects in a research are not well treated by the researcher, they can experience some direct or indirect harm because of the participation in research (Oliver, 2010). Therefore, the ethical issue of treating the subjects well and carefully during a research is a very sensitive issue. The ethical issue on