System Safety Essay Example | Topics and Well Written Essays - 3500 words

System Safety - Essay Example One of the biggest challenges faced by the development team is management of hazards in critical software implementations for control systems and automation. The objective of this paper is to present a detailed analysis of challenges of System Safety, analysis of hazards, techniques of implementing System safety and global best practices followed. Mueller in 1968 described System Safety Engineering as an "organized common sense" (Leveson, 2003). Quoting this comment in her paper on safety engineering, Nancy Leveson (2003) stressed on the need for a disciplined and systematic approach to identify, analyze and control the hazards throughout the life cycle of a system (Leveson, 2003). She proposed a systematic approach of safety engineering in this paper. The steps of her approach will be taken as benchmark and mapped with the modern approach to System Safety in developing Software for Critical Systems in this paper. Risk Management: Nancy Leveson emphasized the need for Risk Management as one of the major disciplines in Safety Engineering (Leveson, 2003). ... viating from the System Requirements or becoming vulnerable to hackers & unauthorized modifications in production environment if improper controls are practiced in the development environment. Example, If the software is supposed to control electro-mechanical devices then vulnerabilities and unauthorized modifications in the software system may lead to hazards, accidents, loss of property and loss of mission in the operating environment. There can be many approaches to Risk Management in developing Software for critical systems. The most appropriate Risk Management approach applicable in the modern Software Development environments is defined in the Risk Management guide by National Institute of Standards & Technology, US Department of commerce (Stoneburner, Guguen, et al, 2004) and the BS ISO/IEC 27005:2008 standard (www.bsi-global.com). The approach presented herewith (Figure 1) can be very easily mapped with a software development project. This process is an intelligent mix of qua litative as well as quantitative analytical processing. The first step is to collate a list of all assets planned to be used in the software environment and then carry out their characterization. Risk Assessment Workflow Figure 1 The assets used in a software controlled critical production environment are: Software Workflows, Software Components (Units, Modules, Connectors, etc.), Servers, Desktops/Laptops, RDBMS systems, Middleware, Interfacing devices, Control devices, High Availability components, Underlying Network Architecture, Alerts & Alarm systems, Network Integration components (example, TCP/IP to RS232 converters), etc. The characterization of these assets essentially requires proper identification (asset tagging), asset ownership, purpose of asset and location of asset. Post

Epsteins Essay Example for Free

Epsteins Essay We must all acknowledge and adhere to the feeling of boredom, as we have all felt its distinct dampness in some form or another. Epstein’s essay â€Å"Duh, Bor-ing† is able to capture and enforce its ideologies through direct references and quotations; with a little education and perseverance you are able to decipher and put meaning behind the unique examples he portrays in his writing. Epstein starts his essay with â€Å"Somewhere I have read that boredom is the torment of hell that Dante Forgot† (Epstein 1). In using this quote from Albert Speer we really get the feeling that boredom is unbeneficial and in fact tormenting at times. As many will agree with that statement, Epstein further goes on to say â€Å"When bored, time slows drastically, the world seems logy and without promise, and reality itself can grow shadowy and vague† (Epstein 2). There again giving you the feeling that boredom can cause you to perceive time differently and cause life to become dark and gloomy at times. He does a great job incorporating these quotes into his writing to really back the feeling that we carry towards boredom. We have all felt the negative vibes portrayed from boredom and many of us try to avoid them at all costs. Being able to form my own opinions, judgments and thoughts on the subject allows Epstein’s essay to be easily relatable and interesting to read. Epstein further allows you to connect with the text by particularizing on the different types of boredom perceived. Situational Boredom, in which he relates to a â€Å"dull sermon† (Epstein 1) and existential boredom caused by modern culture. Epstein lets us ponder the thought that maybe our own modern culture is to blame for boredom. He elaborates that boredom is often less pervasive in simpler cultures â€Å"One hears little of boredom among the pygmies or the Trobriand Islanders, whose energies are taken up with the problems of mere existence† (Epstein 2). With everything becoming increasingly more technological and people able to live easier, longer and healthier lives maybe we create our own boredom through modern society. He also refutes existential boredom in saying â€Å"Even animals know boredom, we are told, though they are deprived of the ability to complain directly about it† (Epstein 1). An animal at most represents the closest thing to be at its core un-modernized. Although deprived from the ability to complain about it, animals symbolize pure primal instinct and yet are affected by boredom just alike. Naturally boredom has a negative stigma wrapped around it but as Toohey suggests â€Å"Boredom is good for us Boredom can function as a warning sign†¦telling those who suffer unduly from it that they need to change their lives† (Epstein 5). Epstein’s allowing that negative stigma to be refuted upon and replaced with that of a greater self-perception. That maybe boredom is a self-defense mechanism or a symptom in reaction to your own life struggles and yet curable. Epstein constant analytical approach to the advantages and disadvantages of boredom helps make this essay work in building credibility to the fact that he’s not one-sided or condensed. He capitalizes on the indifferences boredom promotes and truly tries to look at the subject from all angles and sides drawing power and reason from multiple sources and references. Overall with the use of distinct wordy visuals and references Epstein able to make his writing work in that of capturing his readers and allowing them to form their own interpretation on the matter.

Animalia Vertebrata Mammalia Carnivora Canidae Canis Lupus And Animal :: essays research papers

ANIMALIA VERTEBRATA MAMMALIA CARNIVORA CANIDAE CANIS LUPUS AND ANIMALIA VERTEBRATA MAMMALIA CARNIVORA CANIDAE CANIS NIGER Introduction: Any person who has been able to catch a glimpse of any type of wolf is indeed a lucky man. The wolf is one of the earth's most cowardly and fearful animals, and it is so sly and, pardon the expression, foxy, that it is almost a waste of time to try and catch him in any kind of trap. Although he can be cowardly and fearful, he can also be one the most vicious and blood-thirsty of all animals. Often, they simply kill as much prey as is possible, regardless of hunger and appetite. This is done by "hamstringing" their prey. This leaves them helpless and unable to move. Then the wolf pack can eat and tear him apart at their own will. Although savage and bloodthirsty, wolves are among some of the world's smartest and most perceptive mammals. Where found: Wolves are found all over the world, and on almost every major continent of the earth. The following wolves are types of Gray Wolves (Canis lupus). In eastern Europe the European Wolf (Canis lupus lupus) can be found even though it used to roam most of western Europe as well. In Spain, two wolves have also been identified-Canis lupus deitanus and Canis lupus signatus. While the first is similar to many of the other European wolves, the latter may be more closely related to the jackal (Canis aureus), than to a wolf. The Caucasion Wolf (Canis lupus cubanensis) is found in many parts of eastern Europe and western Asia. The large tundra wolf of eastern Asia, the Tundra or Turukhan Wolf (Canis lupus albus), is very close in relations to the wolves of northern Alaska. In the Arctic Islands and Greenland the Melville Island Wolf (Canis lupus arctos), the Banks Island Wolf (Canis lupus bernardi), the Baffin Island Wolf (Canis lupus manningi), and the Greenland wolf (Canis lupus orion), are all found. Wolves of the Continental Tundra and Newfoundland include the Alaska Tundra Wolf (Canis lupus tundrarum), the Interior Alaska Wolf (Canis lupus pambasileur), the Kenai Peninsula Wolf (Canis lupus alces), the Mackenzie Tundra Wolf (Canis lupus mackenzii), the Mackenzie Valley Wolf (Canis lupus occidentalis), the Hudson Bay Wolf (Canis lupus hudsonicus), the Labrador Wolf (Canis lupus labradorius), and the Newfoundland Wolf (Canis lupus beothicus). However, the Newfoundland wolf has seemed to become extinct. This is strange because there is no evidence of them being intensely hunted by man, of extreme habitat changes, or of lack of food and yet in the early 1900s they became extinct. The wolves of the Western Mountains and Coast of North America include

A Conversation Overheard :: Dialogue Conversation Essays

A Conversation Overheard Laughing and crying. Like salt and pepper, peanut butter and jelly, they go together. Yeah, they do. Think about it. People laugh until they cry, some people laugh through their tears. And, after you finish either process, you usually feel better, am I right? Also, both laughing and crying are essential to survival in life. No one can successfully thrive and function without doing either of these things, laughing and crying. All that emotion kept inside, with no means of escape? Imagine a person who doesn't laugh or cry as a bottle of soda. Shake that person/bottle up and down, shake, shake, shake. What'll happen? Pressure will be building up every time the bottle is shaken and the person holds in laughter or tears. Now, let go of this person/bottle, who has not vented these essential emotions. What'll happen now? The soda sprays everywhere, and the person probably goes nutty. Chances are, either way you'd end up ruining the clothes of the person next to you. Get it? I don't know the exact physical ramification of not laughing or crying, but I just bet you it's something like I just described. You wanna make a bet? Let's talk some more about this laughter/crying thing. It's pretty interesting, don't you think? How they're, like, two parts of a whole or two separate entities? Blows my mind. I'm racking my brain (how exactly is that done?) to think of the last time I laughed. I'm not talking like getting the giggles and whatnot. No, no, I'm talking pure, unabashed hilarity. The knee-slapping-stomach-hurting-laugh-till-you-wanna-hurl kind. I've got that short term memory loss thing, so my last personal episode escapes me, but I know there's been dozens of occasions where I've personally gone nutty (even without anyone shaking me). But, I find it hard to imagine that anyone hasn't had these fits. Even the most dry, seemingly humorless people have had episodes in their otherwise mundane existences where they weren't in complete possession of their faculties. Just thinking about it is enough to produce a guffaw or two. Okay, picture someone as obscenely serious as a Buckingham Palace guard going off over a Three Stooges movies. Isn't that a riot? Though, seriously I doubt that his taste would run in the vein of three goofy-looking guys poking each other in they eyes and sayi ng, "Soitinly." If you wanna know the truth, I personally find the Stooges boring with a capital b.

Journalism Is Art

Journalism Is Art Journalism is defined as â€Å"writing that reflects superficial thought and research, a popular slant, and hurried composition conceived of as exemplifying topical newspaper or popular magazine writing as distinguished from scholar writing. † Art is defined as â€Å"the quality, production, expression, or realm, according to aesthetic principles, of what is beautiful, appealing, or of more than ordinary significance. † So how are the two related? Journalism and art are related by definition because of two things. First, they are related because they both require superficial thought.Without creativity or a critical thinking process the article is not going to be different from anyone else’s. What separates the New York Times journalist from a college newspaper journalist? It is not just pay. It is pure experience and creativity. Any good writing requires creative thinking. Each piece of writing is individualized by the character and creativity o f the writer Same with art. If everyone thought the same way then we wouldn’t have amazing paintings like the Mona Lisa by Leonardo Devinci or Starry Night by Vincent Van Gaugh that stands out from your local artist.Each artist has different styles of painting. An example would be modern art and scenery art. Each requires different strongholds in different areas of skill. Just like journalists, one writer may write amazing columns but when it comes to a hard news article they are not as strong. Secondly journalism and art is related by definition because they both have more than ordinary significance. Sylvia, who writes for the TAXI design network quotes, â€Å"When we are so deeply moved by an experience that we want to share it with others, we are where art begins. Art does not need to be â€Å"understood† or to be enjoyed.Like life itself, it can simply be experienced. Yet the more we understand what art can offer, the richer our experience of it will be. † T his statement can be related to journalism. As a journalist, we write about what moves us to share or inform others. Articles are not always written to be enjoyed. They are sometimes used to break the most horrid news. These types of articles just can only simply be experienced. This is part of the art of journalism. It is part of life. Good journalism as well as good art has impact on our life. An article may reveal secretes of the government and ddress problems that we should be aware of in our community. Art impacts our life the same way. The painting La Maja Desnuda by Spanish painter Francisco Goya raised much controversy in the late 1700’s. This painting was one of the first nude paintings depicting pubic hair on a woman. Goya was stripped of his position of a Spanish court painter after this painting was revealed. It impacted people, just like journalism. This semester I have had my first experience as a journalist. I am taking a newspaper print class and writing for t he school newspaper, The Bridge.When I first started the class I had no clue what I was getting into. Tight deadlines, different styles of articles, gathering information from sometimes non-willing sources, and the whole separate art of photojournalism were a shock to me. I perceive journalism as an art because of experience. Just like a painting it takes time, creative thought, and has different styles Many people argue that journalism is a dying art or not an art at all. I can agree with the fact that journalism is a dying art. Before television and radio, newspaper print was the only way of circulating the news other than by word of mouth.It is much different in this day and time. We now have television that have reporters report to us live news. A newspaper can not break the news live for its audience. Newspapers are finding it harder to be successful in this day and time. On the other side of this argument, people have more opportunity to write as a journalist because of intern et. It no longer binds us to local writing. A person in Kentucky can write an article for the New York Times and simply send it by e-mail in the matter of seconds. Some people do not think journalism is an art because they have not experienced it for themselves.Just like me, before I experienced journalism for myself I thought it was just like any other type of writing. These people think journalism is old fashioned and would much rather have their news delivered to them by television, bypassing reading an actual article because they want to be informed the easiest way possible. They believe televised media is more accurate and easier to be comprehended. We need to save the art of print journalism. When was the last time you seen a teenager reading an actual print of the newspaper when they were not in it?I think schools should make students read news papers to be informed of current issues in the community. This would better improve their reading skills and promote newspaper print. Journalism as an art will only die out if we let it. Work Cited â€Å"Art† Dictionary. com Random House, Inc. February 13, 2013. â€Å"Journalism†. Dictionary. com. Random House, Inc. February 13, 2013 Sylvia. â€Å"Visual Arts- More Than Ordinary Significance† designtaxi. com. TAXI design network August 16, 2005. Web February 3, 2013. â€Å"10 Most Famous Paintings of all Time. †touropia. com. Touropia. October 30, 2010 Web. February 3, 2013 .

The 4 Stages of Adlerian Therapy

The 4 Stages of Adlerian Therapy Individual therapy, or Adlerian therapy, is an approach in which a therapist works with a client to identify obstacles and create effective strategies for working towards their goals. Adlerians believe that, by gaining insight into challenges, people can overcome feelings of inferiority. Moreover, Adlerians believe that people are most fulfilled when they are working towards the social interest; that is, when they are doing things that are beneficial for society as a whole. Key Takeaways: Adlerian Therapy Adlerian therapy, also known as individual therapy, emphasizes the individual’s ability to bring about positive change in his or her own life.Adlerian therapy consists of four stages: engagement, assessment, insight, and reorientation.In Adler’s theory, individuals work to overcome feelings of inferiority and to act in ways that benefit the social interest. Four Stages of Adlerian Therapy In Adler’s approach to therapy, termed individual psychology or Adlerian psychology, therapy progresses through a series of four stages: Engagement. The client and therapist begin to establish the therapeutic relationship. The relationship should consist of collaboration towards addressing the clients problems. The therapist should offer support and encouragement.Assessment. The therapist works to learn more about the clients background, including early memories and family dynamics. In this part of therapy, the therapist attempts to understand how the client may have developed certain styles of thinking that are no longer helpful or adaptive for them.Insight. The therapist offers an interpretation of the client’s situation. The therapist suggests theories about how past experiences may have contributed to issues the client is currently experiencing; importantly, the therapist leaves it up to the client to decide whether these theories are accurate and useful.Reorientation. The therapist helps the client to develop new strategies that the client can use in daily life. Feelings of Inferiority One of Adler’s most well known ideas is that everyone experiences feelings of inferiority (i.e. worries that one is not achieving enough). Among psychologically healthy individuals, these feelings of inferiority encourage the pursuit of goals, providing motivation to strive towards self-improvement. In other words, by developing positive ways of coping with feelings of inferiority, individuals can end up achieving great things and making a positive contribution to society as a whole. However, some individuals have difficulty coping with feelings of inferiority, which leads them to feel discouraged. Other individuals may cope with feelings of inferiority in unproductive ways, like behaving selfishly in order to feel superior to others. In Adlerian therapy, the therapist works to provide the client the support and encouragement they need in order to cope more effectively with feelings of inferiority and to develop healthy ways of overcoming these feelings. Social Interest One of Adler’s other key ideas was the concept of the social interest. According to this idea, people are at their best- their psychologically healthiest and most fulfilled- when they act in ways that benefit society. For example, a person high in social interest might go out of their way to help others, while a person with lower levels of social interest may bully others or act in antisocial ways. Importantly, levels of social interest can change over time. A therapist can help their client increase his or her levels of social interest. Alfred Adlers Life and Legacy Alfred Adler was born in the suburbs outside of Vienna, Austria in 1870. He studied medicine at the University of Vienna, graduating in 1895. After medical school, Adler first worked as an ophthalmologist, but later decided to study psychiatry. He was initially a colleague of Sigmund Freud, with whom he cofounded the Vienna Psychoanalytic Society. However, he later split with Freud and went on to develop his own ideas about psychiatry. Adler developed the approach to therapy known as individual psychology, and in 1912, he founded the Society of Individual Psychology. Today, Adler’s influence can be found in numerous areas of psychology. Many his ideas have found support in the burgeoning field of positive psychology, and his emphasis on the individual’s social context (e.g. family setting and larger culture) is supported in many branches of contemporary psychology. Sources â€Å"About Alfred Adler.† Adler University. https://www.adler.edu/page/about/history/about-alfred-adlerâ€Å"Adlerian Principles.† Adler University. https://www.adler.edu/page/community-engagement/center-for-adlerian-practice-and-scholarship/history/adlerian-principlesâ€Å"Adlerian Psychology / Psychotherapy.† GoodTherapy.org (2016, Oct. 4). https://www.goodtherapy.org/learn-about-therapy/types/adlerian-psychologyâ€Å"Adlerian Therapy.† Psychology Today. https://www.psychologytoday.com/us/therapy-types/adlerian-therapyâ€Å"Alfred Adler.† North American Society of Adlerian Psychology. https://www.alfredadler.org/alfred-adlerâ€Å"Alfred Adler (1870-1937).† GoodTherapy.org (2018, Mar. 2). https://www.goodtherapy.org/famous-psychologists/alfred-adler.htmlClark, Arthur J. â€Å"What the World Needs More: Social Interest.† Psychology Today Blog (2017, Sep. 4). https://www.psychologytoday.com/us/blog/dawn-memories/201709/what-the-world-n eeds-more-social-interestWatts, Richard E. â€Å"Adlerian Counseling.†Ã‚  The Handbook of Educational Theories  (2013): 459-472. https://www.researchgate.net/profile/Richard_Watts8/publication/265161122_Adlerian_counseling What Is an Adlerian?† North American Society of Adlerian Psychology. https://www.alfredadler.org/what-is-an-adlerian

Saving Sourdi Essays

Saving Sourdi Essays Saving Sourdi Paper Saving Sourdi Paper â€Å"Saving Sourdi† by Mailee Chai, is a story of a women name Sourdi , where her life is been arranged for marriage to a husband who will provide a lifestyle suitable to raising a family. However, she was provided with a good environment to raise their children in, and a strong man who will support their needs financially. As a young child Sourdi was really close to her younger sister Nea; They talked about things every night before going to bed. Exclusively their relationship had fell down the Drain. When Sourdi, reached time for her to become a woman. She was arranged to get married to a man named Chhay, and moves out. Even though Nea didn’t like the whole situation, she had to deal with it. The fact her sister detached from her, and they barely see each other. When Nea answers one of Sourdi’s phone call one night, Sourdi Sound like she was crying. When Nea asked what happened , she ignored her question and asked for her mom. Nea got suspicious thinking Mr. Chhay had hit her sister. So Nea gets Sourdi ex-boyfriend and told him everything, but never mentioned that she never told Sourdi she was coming over, to see what was going on. When Nea and Sourdi ex-boyfriend Duke arrived at Sourdi place, Nea sat there, waiting for a sign to go in. When Nea got in Sourdi’s House. Sourdi was surprised because, she was not expecting any company over. Nea saw a bruise in Sourdi’s face. At that moment Nea thought Mr. Chhay had hit Sourdi. Duke made a big movement by knocking Mr. Chhay in the mouth. But later on, they found out that the baby diapers had fell on her face. And the reason she was crying on the phone for mama because she was pregnant with another baby, and didn’t know what to do. When that was settled Nea was satisfied and went home.

Collegial vs. Collegiate

Collegial vs. Collegiate Collegial vs. Collegiate Collegial vs. Collegiate By Mark Nichol What’s the difference between collegial and collegiate? Both words, and the root word college and the related term colleague, stem from the Latin word collega, meaning â€Å"colleague.† But for the most part, collegial refers to a state of mind, while collegiate is a more concrete adjective. A colleague is one with whom one works or interacts in a profession, a government office, or a religious environment, and though collegial can refer to the sharing of authority or power among colleagues in both religious and secular contexts, the primary connotation is a value-laden one of camaraderie. However, it is sometimes employed as a synonym for a specific sense of collegiate. That word’s primary usage is in reference to college students or their activities; sports contests between teams representing different colleges or universities, for example, are referred to as intercollegiate athletics. Collegiate, however, also refers to a certain type of religious entity mentioned below. College itself usually refers to an institution of higher learning, either in the sense of a building or a campus of buildings and other facilities or in the sense of its students, faculty, and administration. A college may be a traditional liberal arts institution or may specialize in professional, technical, or vocational subject areas, such as a business college. The term is also used to refer to a constituent part of a university, often consisting of multiple departments offering courses of study in the same general area, such as a college of sciences. Often, when colleges expand so much that they are subdivided for administrative and educational efficiency, they change their status to that of a university. (That word derives from the Latin term for universe; meanwhile, varsity, a shortening and alteration of university, is British English slang for university and refers in general to the primary squad on a school athletic team or, occasionally, in another competitive endeavor. Other uses of the term college are for a group of clergy members living and working together, for any body of people with the same interests or goals, or, most familiarly, in the phrase â€Å"electoral college,† referring to a group of people selected to elect a person for a political office. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:Addressing A Letter to Two People20 Rules About Subject-Verb AgreementParataxis and Hypotaxis

The House of Mango Tree Sandra Cisneros Essay Example | Topics and Well Written Essays - 750 words

The House of Mango Tree Sandra Cisneros - Essay Example Interpretations by different readers mainly depend on the cultures of different readers and obviously their preformed perception or mentality about particular subjects. This being a literature book,it cogently utilizes several literary features that readers have to comprehend to come up with substantial conclusion based on the book. Cisnero’s book has certain unavoidable appealing features that not only make it an interesting book to read but also a research tool on literature analysis. The author has poetic, keen insights and stream of consciousness that makes the book easily readable and memorable. The chapters are almost self-contained, lyrical and dense like poetry. In essence, the book has a poetic appeal in the way it uses imagery such as the small home. Despite her not liking the place, it remains the only place bringing the members of his family together. Her dream is about something that is common in anyone(Cisneros 23). She wants to own a good home and a better life in future. She dreams of hope as her name means. In one part of the story, the narrator informs the reader how she was reminded of different houses they had lived in. They included gray houses in Alaska, which were in dilapidated condition. She also talks of her current spacious condo in Austin. From a normal reader’s point of view, it is automatic from the several illustrations in the book that where we live in really shapes the kind of life we live later in life.

Management report regarding the financial performance of the National Essay

Management report regarding the financial performance of the National Folk Festival Ltd for year ended 30 June 2007 - Essay Example Net Working Capital is therefore the difference between current assets and current liabilities. (Carey and Towers-Clark 2011) Working capital is relevant since it is a measure of the firm’s liquidity and efficiency because it involves all current assets and current liabilities. (Adams 2006) It is a reflection of the results of a number of other company activities like revenue collection, inventory management, payment to suppliers and debt management. A positive working capital in a firm would be an indicator of its ability to pay off its short-term obligations quickly. On the other hand, a negative working capital indicates that the business is struggling to pay off these short-term liabilities fast enough. (Atrill and McLaney 2011) In the case study of National Folk Festival Ltd, its working capital position for both 2007 and 2006 can be evaluated and compared. The comparison is to ascertain how liquid the firm was in these two years. The working capital of the company can be calculated as shown below: The year 2007 had a higher working capital than 2006. This means that in the year 2007, National Folk Festival Ltd was more liquid than in 2006 since it had more money to pay off its short-term liabilities as and when they fell due. A closer look at the current assets and liabilities for both years reveals that in 2007, the company had more current assets and fewer current liabilities compared to 2006. This was what attributed to the higher working capital in 2007 than in 2006. A comparison of the income statement items for the years 2007 and 2006 shows that the company made significant improvements in 2007. In Appendix 1, a variance analysis shows the increase or decrease of incomes and expenses from 2006 to 2007. An increase in income or decrease in expense is a favourable variance while a decrease in income or an increase in expense is an adverse variance. The tickets sales in the year 2007 were higher than

Project Essay Example | Topics and Well Written Essays - 1750 words

Project - Essay Example Currently, it is spoken by not less than 750 million individuals and half of them are native speakers. English has turned to be the planet’s most spoken language. Some critics provoked a huge amount of interest in the unpredictable manners in which young people appropriate and apply linguistic resources consciously in greatly marked identity forms through a process that can be called styling. English, just like any other language has made tremendous steps globally; a fact that is widely supported since English is regarded to be the language that is used in transforming the entire world. Sociolinguistic is a term used in referring to the study of the relationship connecting society and language. It is the duty of sociolinguists to explain why individuals speak dissimilarly in different social contexts. The phrase â€Å"sociolinguist† was arrived at by the social Science Research Council (SSRC) in the year 1963 to distinguish its new advisory committee. The term was a psycholinguistics’ analog, the interdisciplinary major it had magnificently brokered a decade earlier. Whatever sociolinguistics has to avail to studies of English as a language, shall be defined by emerging developments, and not the older ones. The new ones pose a great challenge to the study of English. A lot of changes have contributed to the emergence of some terminologies used in a particular language. Just like any other discipline, sociolinguistic shelters a tremendous variety of approaches. In other parts of sociolinguistics, it seems as very little has taken place for the past couple of decades; however in others, there are new developments witnessed and they are up-coming at a speed flouting that of publishing, resulting to most people downloading working papers ad disbursing PowerPoint presentations instead of finished work. This paper has focused on the kind of languages used by most people; for this case, slang and original English. The scope of this study has also

Total Quality Management Question#1 Essay Example | Topics and Well Written Essays - 2000 words

Total Quality Management Question#1 - Essay Example (Course book 1.3) There are several dimensions to identify what customers want for the products and services. David A Garvin (1984) suggests that there are 7 dimensions of quality which are performance, features, reliability, conformance, durability, serviceability and aesthetics (Garvin, 1984). Performance means a product's primary operating characteristics, for example, the characteristics of an automobile would be acceleration, braking distance, steering and handling. Features is the "bells and whistles" of a product, for example, a car may have power options, a tape or CD deck, antilock brakes, and power seats. Reliability means the probability of a product's surviving over a specified period of time under stated conditions of use, for example, a car's ability to start on a cold winter morning and frequency of failures are reliability factors. Conformance means the degree to which physical and performance characteristics of a product match with the pre-established standards, for example, a car's fit, finishing and freedom from noises and squeaks can reflect this dimension. Durability means the amount of use one gets from a product before it physically deteriorates or until replacement is preferable, for example, a car with corrosion resistance and the long wear of upholstery fabric. Serviceability means the speed, courtesy, and competence of repair work, for example, the concerns on access to spare parts, the number of miles between major maintenance services, and the expense of service for an automobile owner. Aesthetics means how a product looks, feels, sounds, tastes, or smells, for example, a car's color, instrument panel design, control placement, and "feel of the road" may make it aesthetically pleasing (Evans & Lindsay 2005, p163) For Billing department of a major copiers company, Company A (Co A), in Hong Kong, its primary responsibility is to provide fast, accurate and easy to understand invoices to external customers who in turn use them to process their payment. The meaning of "Fast" for Co. A means invoices must be sent out after one week of the report meter reading cutoff date, under our normal process. "Accurate" means the amount of invoices billed to customers must be correctly calculated using the meter reading reported from customers under service agreement. Not only the amount of invoices must be correct, but also the customers' information such as customers' name, billing addresses, installation addresses, serial numbers and models of equipments, billing period and invoice due date etc., must be correctly stated on the invoices for customers to review. However, only accuracy in calculation is not a good quality service from a customer's perspective. The ease of understanding of invoices is also def ined as quality for Co. A. If the invoices are not easy to understand or read, customers may confuse or take lots of time to read them which causes inconvenience or dissatisfaction to customers. "Understandable" means the invoice must be accurately reflecting the actual amount charges, and different types of charges shown must be distinguishable and the layout is in a readable format for customers with sufficient information that customers required. The information like last meter readings, the current meter readings , current month's meter usage, the unit

Scene Essay Example | Topics and Well Written Essays - 250 words

Scene - Essay Example The ladies are joined by another group of ladies and they sum up to seven. They walk slowly on the pathway to the relaxing zone where they continue with their conversation. Meanwhile, the game gets sweeter and I cannot resist the temptation of joining the team. I give the idea to my friends and they do not object to the idea of joining the players. As we head for the pitch, I remember that I have a presentation to make in an afternoon class. I stop for a while and remind my friends and surprisingly, none of them remembers the assignment. Immediately we change our minds from joining the game to preparing the presentation. We head to an empty bench where we sit and take out our presentation materials and get busy with our perfection. I notice that we are sited at a bench opposite a group of finalists who are busy discussing their project. This gives me the morale to get serious with the presentation. I notice that all my group mates, despite having forgotten about the assignment, they are all ready to contribute the ideas and materials that we are supposed to use. This motivates me more and I get down to working with my team in order to better our

Decision Analysis for Management Judgment Essay Example | Topics and Well Written Essays - 750 words

Decision Analysis for Management Judgment - Essay Example Heuristics are simple and efficient rules which are using by the managers of an organization when they will go to take any important decision or making any judgment. There are three types of Heuristics and those are Availability Heuristic, Representative Heuristic, and Base-Rate Heuristic. Availability Heuristic helps to bring some plan or judgment in mind very easily and make a decision in a simple way. Representative Heuristic helps in a comparison between information and mental prototypes. Base-Rate Heuristic is a mental shortcut which helps to make decisions by using probability (Gilovich, Griffin, and Kahneman, 2002, pp. 549-554). Notion of SMARTA comprehensive plan should be made by the manager to do work and implement a plan in a smart way. Hard work is required but in the present market scenario, smart work is more needed than the hard work. Otherwise, there will be no value only for hard work. Then also a growth of the organization will be improved in a smart way. The smart method also can be used to set management objectives. Here ‘S’ means specific, ‘M’ for measurable, ‘A’ for achievable, ‘R’ means realistic and ‘T’ indicates time-based which is very much essential to set the proper objectives of a business.Simulation can be explained as a form of science. This scientific tool can be used in experimental purpose without exposure to risk. Some real world factors and some good underlying assumptions help to do this experiment.

Autobiographical Writing Essay Example | Topics and Well Written Essays - 1250 words

Autobiographical Writing - Essay Example They do most of the housework and men rarely do any housework, but some of the men cook for their family. At a very young age adults told me that, â€Å"girls should be quiet and well-behaved†, â€Å"boys should be strong and they should not cry†, â€Å"girls should talk softly and behave gently†, â€Å"boys should protect girls and they should support of their family when they grow up†, â€Å"girls should keep their space clean and tidy†, â€Å"boys should take responsibilities of all things† and so on. Usually, in one relationship, men and women make decisions together if they are respect each other. Sometimes they make their own decisions without consulting their partner if the issue is not very big. However, in severe situation, men always have the decision-making authority in their family. For example, when I decided to study abroad, I knew my mother would support me, but the final decision was in the hands of my father. I believe that in a relationship my girlfriend should listen to me when we have to make a choice or decide an important i ssue. However, things were not practiced the same way in the past. At the time, when my grandparents were young, wives had to be obedient to their husbands. People thought men were superior to women. Families prefer sons to daughters, and they thought if a woman could not give birth to a boy, it was all her fault. When I was very young, I asked my parents how I was born but they never responded to this query. Chinese people are more conservative than Americans and Europeans. Some people think it is disrespectful and wrong to talk about sex and women’s bodies. So I think feminist movement is very necessary and important throughout human history and it should be continued now and in the future. As the reading â€Å"The Body Through Women’s Eyes† by Joanna Frueh says, feminist artists can â€Å"show that women could become makers of meaning, as opposed to being bearers of man’s meaning† (Broude 190). It also

Decision Analysis for Management Judgment Essay Example | Topics and Well Written Essays - 750 words

Decision Analysis for Management Judgment - Essay Example Heuristics are simple and efficient rules which are using by the managers of an organization when they will go to take any important decision or making any judgment. There are three types of Heuristics and those are Availability Heuristic, Representative Heuristic, and Base-Rate Heuristic. Availability Heuristic helps to bring some plan or judgment in mind very easily and make a decision in a simple way. Representative Heuristic helps in a comparison between information and mental prototypes. Base-Rate Heuristic is a mental shortcut which helps to make decisions by using probability (Gilovich, Griffin, and Kahneman, 2002, pp. 549-554). Notion of SMARTA comprehensive plan should be made by the manager to do work and implement a plan in a smart way. Hard work is required but in the present market scenario, smart work is more needed than the hard work. Otherwise, there will be no value only for hard work. Then also a growth of the organization will be improved in a smart way. The smart method also can be used to set management objectives. Here ‘S’ means specific, ‘M’ for measurable, ‘A’ for achievable, ‘R’ means realistic and ‘T’ indicates time-based which is very much essential to set the proper objectives of a business.Simulation can be explained as a form of science. This scientific tool can be used in experimental purpose without exposure to risk. Some real world factors and some good underlying assumptions help to do this experiment.

Emergence of Critical and Cultural Theories Essay Example for Free

Emergence of Critical and Cultural Theories Essay Culture : the learned behavior of members of a given social group. Cultural studies: Focus use of media to create forms of culture that structure everyday life. Political economy theories: Focus on social elites use of economic power to exploit media institutions. 2 There are microscopic interpretive theories that focus on how individuals and social groups use media to create and foster forms of culture that structure everyday life. These theories are referred to as cultural studies theories. There are macroscopic structural theories that focus on how social elites use their economic power to gain ontrol over and 3 Cultural Theory: Theories openly espousing certain values and using these values to evaluate and criticize the status quo providing alternate ways of interpreting the social role of mass media. Those who develop critical theories seek to initiate social change that will implement their values. Political economy theories are inherently critical but some cultural studies 4 Critical theories often provides complex explanations for this tendency of media to consistently do so. E. g: some critical theorists identify constraints on media practitioners that limit their ability to challenge established authority. They charge that few incentives exist to encourage media professionals to overcome these constraints and that media 5 Critical theory often analyzes specific social institutions, probing the extent to which valued objects are sought and achieved. Mass Media and the mass culture have been linked to a variety of social problems, they are criticized for aggravating or preventing problems from being identified or addressed. A common theme in critical theories of media is that content production is so constrained 6 Consider for example, the last time you read news about members of a social ovement that strongly challenged the status quo? Why were the college students who protested against the Communist Chinese government in Tiananmen Square heroes of democracy and those in American anti-war hippies and radicals? Stories about movements imply problems with 7 controntation. Movement leaders demand coverage ot their complaints and they stage demonstrations designed to draw public attention to their concerns. Elites seek to minimize coverage or to exercise spin control so that the coverage favors their position. How do Journalists handle this? How should they handle it? Existing research indicates that this coverage almost always degenerates movements and supports elites. 8 Critical theory: Strengths: 1. Is politically based, actionoriented. 2. Uses theory and research to plan change in the real world. 3. Asks big, important questions about media control and ownership. 9 Weaknesses: 3. When subjected to scientific verification, often employs innovative but controversial research methods. 0 Rise of Cultural Theories in Europe: Despite its long life in American Social Science, the Limited Effects Paradigm never enjoyed great popularity in europe. European social research has instead been characterized by what U. S. Observers regard as grand social theories. Grand Social Theory: Highly ambitious, 1 1 In Europe, the development of grand social theory remained a central concern in the social s ciences and humanities. Mass society theory gave way to a succession of alternate ideas. Some were limited to specific nations and others spread across many countries. Some of the most widely accepted have been based on the writings of Karl Marx. Marxist theory influenced even the theories that were created in reaction against it. Marxist ideas formed a foundation or touch stone for most postworld War II european social theory and research. 12 Cold War politics colored much of the U. S. Response to it. Ironically, in the 1970s and 1980s, at the very time that Marxist failed as a practical guide for politics and economics in Eastern Europe, grand social theories based on Marxist thought were gaining increasing acceptance in Western Europe. 3 MARXIST THEORY: Marxist Theory: Theory arguing that the hierarchical class system is at the root of all social problems and must be ended by a revolution of the proletariat. Karl Marx developed this theory in the latter part of the nineteenth century during one of the most volatile periods of social change in Europe. In some respects, his theory is yet another version ot mass society theory- but witn several ve ry important alterations and additions. 14 He identified industrialization and urbanization as problems but argued that these changes were not inherently bad. Instead, he blamed ruthless robber baron capitalists for exacerbating social problems because they maximized personal profits by exploiting workers. Marx argued that the hierarchical class system was the root of ll social problems and must be ended by a revolution of the workers or proletariat. He believed that elites dominated society primarily through their direct control over the means of production (i. e. , labor, factories, land) which he referred to as the base of society. 15 But elites also maintained themselves in power through their control over culture, or the superstructure of society. He saw culture as something that elites freely manipulated to mislead average people and encourage them to act against their own interest. He used the term ideology to refer to these forms of culture. To him, ideology operated much like a drug. Those who were under its influence fail to see how they are being exploited. In worst cases, they are so deceived, that they actually 16 undermine their own interests and do things that increase the power of elites while making their own lives even worse. Marx concluded that the only hope for social change was a revolution in which the masses seized control of the base the means of production. Control over the superstructure -over ideology would naturally follow. He saw little possibility that reforms in the super structure could ead to social evolution, or if it could, that -that transformation would be very slow in coming. Elites would never willingly surrender POWER. Power must be taken from them. Little purpose would be served by making minor changes in ideology 17 without first dominating the means of production. Neomarxist Theory: Contemporary incarnation of Marxist theory focusing attention on the super structure. The importance that Neomarxists attach to the super structure has created a fundamental division within Marxism. Many neomaxists assume that useful change can begin with peaceful, ideological reform rather than violent revolution in which he working class seizes control of the means of production. 18 Some neomarxists have developed critiques that call for radically transforming the superstructure while others call for modest reforms. Tensions have arisen among scholars who base their work on Marxs ideas over the value of the work being done by 19 the various neomarxist schools. Textual Analysis and Literary Criticism: Modern european cultural studies theories have a second, very different source a tradition of humanist criticism of religious and literary texts that is referred to hermeneutics. Hermeneutics: the interpretation f texts to identify their actual or real meaning. 20 -humanists who worked to identify and preserve what came to be known as the literary canon a body of the great literature. The literary canon was part of what was referred to as high culture, a set of cultural artifacts including music, art, literature, and poetry that humanists Judged to have the highest value. 1 the level of culture to enable even more people to become humane and civilized. Over the years, many different methods for analyzing written texts have emerged from hermeneutics. They share a common purpose: to criticize old and new cultural ractices so that those most deserving of attention can be identified and explained and the less deserving can be dismissed. This task can be compared with that of movie critics who tell us which films are good or bad and assist us in appreciating or avoiding them. The primary difference is that movie critics are typically not committed to promoting higher 22 cultural values; they only want to explain which movies we are likely to find entertaining. THE FRANKFURT SCHOOL One early prominent school of neo-marxist theory developed during the 1930s at the University of Frankfurt and became known as the Frankfurt School. 3 Two of the most prominent individuals associated with the school were Max Horkheimer, its long time head, and Theodor Adorno, a prolific and cogent theorist. Horheimer and Adorno were openly skeptical that high culture could or should be communicated through mass media. Adorno argued that radio broadcasts or records couldnt begin to adequately reproduce the sound of a live symphony orchestra. He ridiculed the reproduction of great art in 24 magazines or the reprinting of great novels in condensed, serialized form. He claimed that mass media reproductions of high culture were inferior and diverted eople from seeking out (and paying for) the real thing if bad substitutes for high culture were readily available, he believed too many people would settle for them and fail to support better forms of culture. The Frankfurt School has been criticized along with other forms of traditional humanism for being too elitist and paternalistic. By rejecting the possibility of using media to disseminate 25 high culture, most ot the population was ettectively denied access to it Many ot the schools criticisms of media paralleled those of mass society theory and had the same limitations. The Frankfurt School eventually had a direct impact on American social research because the rise of the Nazis forced its Jewish members into exile. 26 During the period of exile, however, Frankfurt School Theorists remained prodductive. They devoted considerable effort, for example, to the critical analysis of Nazi culture and the way it undermined and perverted high culture. In their view, Nazism grounded on a phony, artificially constructed folk culture that had been cynically created and manipulated by Hitler and his propagandists. 27 Nazism helped them envision the Germany they longed to see a unified, proud ation with a long history of achievement and a glorious future. As they rose to power, the Nazis replaced high culture with their pseudofolk culture and discredited important forms of high culture, especially those created by Jews. 8 DEVELOPMENT OF NEOMARXIST THEORY IN BRITAIN: Dunng the 1960s and 1970s , two important schools of neomarxist theory emerged in Great Britain. British Cultural studies and political economy theory. British cultural studies combines neomarxist theory with ideas and research methods derived from diverse sources including literary criticism, linguistics, anthropology, and history. This theory has attempted to trace historic elite domination over culture, to criticize the 29 social consequence of this domination and to demonstrate how it continues to be exercised over specific minority groups or subcultures. British cultural studies criticizes and contrasts elite notions of culture, including high culture, with popular, every day forms practiced by minorities. The superiority of all forms of elite culture including high culture is challenged and compared with useful, valuable forms of popular culture. Hermeneutic attention is shifted from the study of elite cultural rtifacts to the study of minority grouped Lived culture. 30 Graham Murdock(1989) traced the rise of British cultural studies during the 1950s and 1960s. Most important theorists came from the lower social classes that were the focus of the movies. The British cultural studies critique of high culture and ideology was an explicit rejection of what its proponents saw as alien forms of culture imposed on minorities. They defended indigenous forms of popular culture as legitimate expressions of minority groups/ A dominant early theorist was Raymond Williams, a literary scholar who achieved 31 Notoriety with his reappraisals of cultural development in England. Williams ideas were viewd with suspicion and skepticism by many of his colleagues at Cambridge University. Toward the end of 1960s and into the 1970s, Williams turned his attention to mass media. He was more broadly concerned with issues of cultural change and development as well as elite domination ot culture. 3 repackaged as popular, mass media content. If there were to be genuine progress, he felt, it would have to come through significant reform of social institutions. The first important school of cultural studies theorists was formed at the University of Birmingham, during the 1960s and was led by Stuart Hall. Hall (1982) was especially influential in directing several analyses of mass media that directly challenge limited effects notions and in introducing innovative alternatives. Building on ideas developed by Jurgen Habermas(1971 , 1989) and Williams, Hall argued that mass media liberal -democracies can be best understood as a pluralistic public forum in which various forces struggle to shape popular notions about social reality. Pluralistic Public Forum: In critical theory, the idea that media provide a place where the power of dominant lite can be challenged. British Cultural Studies: Strengths: 1 . Asserts value of popular culture 2. Empowers Common Man 34 3. Empowers minorities and values their culture. 4. Stresses cultural pluralism and egalitarianism. Weaknesses: 1. Is too political; call to action is to subjective 2. Typically lacks scientific verification; is based on subjective observation. 3. When subjected to scientific verification, often employs innovative but controversial research methods. 35 Unlike traditional Marxists, Hall did not argue that elites can maintain complete control over this forum. In his view, elites dont need that power to advance their interests. The culture expressed in this forum is not a mere superficial reflection of the superstructure but is instead a dynamic creation of opposing groups.

Internal Auditing System Effectives for Detecting Fraud

Internal Auditing System Effectives for Detecting Fraud INRODUCTION The chapter shall looks at the background of the study, statement of the problem, research questions, objectives of the study, purpose of the study, hypothesis, assumptions of the study, delimitation of the study, limitations of the study, and the organisation of the study. BACKGROUND OF THE STUDY Auditing was firstly introduced in the year 1879, in the banking sector when banking institutions were required by the statute to have an audit system, which was not generally extended until 1900 (Millichamp and Taylor: 2012). It was defined by Mainoma, (2007) as an independent examination of the financial statements, and expression of an opinion on the financial statements of an organisation by the selected auditor, in line with their professional requirements and the required statutory regulations. This means that the appointed auditor is responsible to expressing an opinion on the financial statements of an organisation, the auditor here mean an individual or a firm doing audit of an organisation. The auditor should be approved and must have personal and operational independence in order to perform his duty effectively. Since it was introduced, auditing is mainly divided in to two broad categories as internal and external auditing. Internal auditing as its name implies, operates within the organization and external auditing also operates externally. The Chartered Institute of Public Finance and Accountancy (CIPFA), as cited by Johnson (2006:47) defines internal audit as â€Å"an independent appraisal function within an organisation for the review of activities as a service to all levels of management. It is a control which measures, evaluates and reports upon the effectiveness of internal control, financial and otherwise, as a contribution to the efficient use of resources within an organisation.† From this definition then it means Internal audit’s objective is to assist organisational members in the effective discharge of their duties and also most organisations in the world either large or small undertake internal auditing as a vital measure of internal control systems in their opera tions. Internal auditing is a legal requirement in all tiers of the government including local authorities. The reason behind this is that local authorities and all public sector organisations are funded by the public funds and therefore must be accountable for its use, hence auditing process of the public sector bodies’ place greater reliance on the effectiveness of internal auditing than what the private sectors does. Local government as a segment of the public sector is one of the three tiers of government in Zimbabwe. At local government level, all local authorities are entrusted with public resources and they are charged to have a duty of ensuring proper utilisation of those resources. In a bid to optimise proper utilisation of those resources, laws and regulations are enacted in order to control expenditure and the sources to financing these expenditures. To ensure adherence to laid down laws and regulations internal auditing system was established in the local authorities (Bad ara 2012). According to the Institute of Internal Auditors (2001) Internal auditing system within an organisation is expected to safeguarding the assets of the organisation and where appropriate, they verify the existence of such recorded assets. That it means internal auditors have powers to undertake observations, enquiries and also independent checks on the firm’s operations, documents and assets in line with the organisational rules and regulations to come up with an effective audit output. Despite the fact that internal auditing system exists in various local authorities worldwide with internal control systems in place, the act of financial crime such as fraud and other irregularities still continue and mostly detected by the external auditors. Regardless of the internal auditing system in Zimbabwean organizations (both public and private), the value of fraud and other financial irregularities is extremely high; in six months to December 2012 it was reported at US$1.2 billion which is about 32 percent of the overall value of fraud and other financial irregularities cases in Africa (KPMG 2012). Internal auditing was introduced in Zimbabwean local authorities by the Ministry of Local Government[M1] in a bid to reduce the risk of fraud and other financial irregularities; to assisting the external auditors; to identifying opportunities for improving economy, efficiency and effectiveness and to assess the organization’s internal controls (Zimbabwe Councils Act 29:13). ZRDC is one of the seven administrative district councils in Masvingo province. It is a structured organization with the internal auditing system in place. Its internal auditors report functionally to the councilors through the audit committee and administratively to the chief executive officer, they also communicate and interact directly with the council through the audit committee, including in executive sessions and committee meetings as appropriate (ZRDC Internal Audit Charter 2012). Despite the existence of internal auditing system at ZRDC, numerous cases of fraud and other financial irregularities were continuously reported by the external auditors (ZRDC External Auditors Report 2012). This prevailing situation at ZRDC gave rise to doubts on the unit’s competence and effectiveness mostly in fraud and other financial irregularities detection and prevention by local government authorities and all other interested stakeholders as since their expectations were not fulfilled. This was mainly characterized by misunderstanding on what users of the council’s financial information expect management to do, and what management expects internal auditors to do as far as fraud and other irregularities detection and prevention is concerned. Users of the council’s financial information expressed their concern on the system’s weakness as since they expect the system to be the council’s â€Å"watchdog† on any fraudulent activity existing (Zimbabwe Councils Act 29:13). The research project will therefore sought to evaluate the effectiveness of internal auditing system in Zimbabwean local authorities mostly in detecting, preventing and reducing fraud and any other financial irregularities in the day to day operations of Zaka Rural District Council. STATEMENT OF THE PROBLEM Numerous cases of fraud and other financial irregularities have been continuously reported at ZRDC despite the existence of internal auditing system. The council is losing more revenue from its income generating projects, rates collection, donations and government grants due to fraudulent activities, errors and distortion of figures in the preparation of financial statements by the council employees and management. Internal auditing system is failing to detect most of these cases such that they take too long uncovered or sometimes never been detected. As a result the council is failing to meet its statutory obligations and delivering quality services to its clients. To this end the effectiveness of the council’s internal auditing system in fraud and any other financial irregularities detection needs to be evaluated RESEARCH QUESTIONS How effective is the Internal Auditing system at ZRDC in detecting fraud and other financial irregularities Why are most material fraud and other financial irregularities go for so long undetected and some never detected by the Internal Auditing system? To what extend is ZRDC Internal Auditor’s independence considered by both users and management? Are all the recommendations passed by the Internal Auditors acted upon by management? OBJECTIVES OF THE STUDY The objectives of the study are to: evaluate the effectiveness of the internal auditing system in detecting fraud and other financial irregularities at ZRDC. discover why most material fraud and other financial irregularities take too long to be detected and some never detected by the internal auditing system at ZRDC. establish the independence of ZRDC internal audit unit. establish whether the internal audit unit’s recommendations are acted upon by management. PURPOSE OF THE STUDY The research is to be carried out in partial fulfilment of the Bachelor of Commerce (Hon) Degree in Accounting at Great Zimbabwe University. The research will widen the researcher’s academic knowledge through detailed analysis of the project The researcher wants to draw an evaluation of the effectiveness of the council’s internal audit unit in detecting fraud and errors that will save to reduce discrepancies between what the users, management and the audit unit believes to be the purpose of the internal audits and the actual nature of the internal auditor’s duties. To find the reason why the internal auditing system is failing to detect most material fraud and other financial irregularities that the external auditors detects. The final researched work may be used as reference by other students who may want to do the same or related topic. HYPOTHESIS Null hypothesis ZRDC’s internal auditing system is not effective in detecting fraud and other financial irregularities. Alternative hypothesis ZRDC’s internal auditing system is effective in detecting fraud and other financial irregularities. ASSUMPTIONS The researcher assumed that the study would be successful and methodology used was appropriate to produce true results. The researcher will gather information which is free from bias and relevant to the area under study. There will be good cooperation between the researcher and the respondents. The sample to be selected representing the whole organisation of ZRDC and its environment. ZRDC is the good representative of all local authorities in Zimbabwe. DELIMITATION OF THE STUDY The study will focus on effectiveness of internal auditing in Zimbabwean local Authorities using a Case of Zaka Rural District Council in Masvingo province for the period of 2012 to 2013. It will be confined to the CEO, council employees, internal auditors, audit committee, finance committee, councilors and district administrator of Zaka Rural District Council from which information and data will be gathered. LIMITATIONS OF THE STUDY The researcher may have limited access to information due to the need to respect ethical code of the council in the process of gathering information. Access to information will be facilitated by the Treasurer due to the good relationships which were established while on attachment. Limited resources will be a problem; however most of the typing will be done by the researcher in order to reduce costs. The researcher started to conduct the research during the vacation which started in December 2013 to February 2014 in order to reduce pressure during the learning period Organisation of the Study Chapter one is an introductory chapter that paves out the research study. It gave a brief outline of the introduction and background of the study, statement of the problem, research questions, objectives of the study, justification of the study, statement of hypothesis, assumptions of the study. The chapter also highlighted the limitations and delimitations of the study. Chapter two gives a detailed review on the conceptual, theoretical and empirical review of related literature pertaining to the effectiveness of internal auditing in local authorities. Chapter three also explain the research methods that were used in the research study including, research design, research instrument, data connection procedures and data presentation and analysis plans. Chapter four focuses on data presentation, interpretation and analysis of the data collected from respondents during the research. Lastly, chapter five focuses on the conclusions which can be drawn from the research and making recommendations where necessary to various stakeholders. Summary This chapter concentrates on brief description of the background to the study, justification of the study and what the research sought to achieve. The next chapter focuses on review of related literature. [M1]When?

Compare and contrast the two poems, focusing on how the poets use Essay

Compare and contrast the two poems, focusing on how the poets use language and imagery to represent war. Both poems are war poems of two different periods in history. 'The Charge of the Light Brigade', by Alfred Tennyson, was written before the twentieth century whereas 'Dulce et decorum est' was first drafted in 1917 by a poet named Wilfred Owen. Tennyson's poem was set in The Crimean War (1854-56) where the British commander made the mistake of charging at the main Russian position. He was meant to have retaken some guns held by the Russians. This had inevitably caused many deaths to the six hundred men that obeyed the order. Alfred Lord Tennyson was not at the battle scene, he created his poem through the description given in 'The Times' newspaper. Unlike Tennyson, Wilfred Owen's poem is based on his experience in the First World War. This poem describes how he and some soldiers were ambushed by a gas attack. Then he was forced to watch one of his men die after failing to put his gas mask on in time. His poem's title, 'Dulce et decorum est', is Latin for 'It is sweet and proper'. He sees war as being wrong and a 'lie', whilst Tennyson believes that enduring on war is 'Noble' and an 'Honour'. The 'Charge of The Light Brigade' consists of short lines giving the rhythm a fast pace. Although throughout the poem the rhyming is not regular, the rhyme is distinctive because the lines are short. Therefore rhymes like "onward" and "hundred are clearly heard. This helps give the poem a positive tone. We feel that the soldiers are heroic as the "Half a league" moves onwards into battle. When the poem is read allowed the tripling sounds like marching. This effect gives a sense of bravery from The Light Briga... ...be that the victim of the gas attack is so badly scared his face is like a sick devil. Tennyson, from what has been implied in the poem, views war something that is for the brave and people should respect those who have fought for Britain. Despite his patriotic view, he has repeated the danger of an early death in his poem, proving he is fully aware of war's horrors. Owen has shown war as being gruesome. His poem describes the war through the senses, which allows readers enter the shoes of Wilfred Owen, and understand war's tragedy. He believes that 'sweet and proper to die for your country' is a lie, unlike Tennyson. Alfred Tennyson's poem was based on a newspaper article that has made the poem biased and patriotic. I prefer Wilfred Owen's poem because I am able to see war through his experience and how The First World War has emotionally affected him.

Sign Of The Crimes :: essays research papers

Sign of the crimes Members of a citizens anticrime group in Linesville, PA., have a new mystery to solve: Who stole their crime watch signs? Five signs and poles were removed from roadsides around Linesville in Crawford County. "We don't know if it was somebody trying to get even," said Ed Barker, chairman of the North Shenango Township Crime Watch chapter. "We don't think it was kids, because the signs were gone, post and all." You're under abreast Michael Copp, 18, Sheffield Lake, Ohio, was charged with stealing his mother's credit card to pay for his 18-year-old girlfriend's breast enlargement surgery. According to a police report, Copp's mother, Gaelene Pakrandt, told officers she had closed the account because her son charged $2,100 in car repair bills. Police said Copp reopened the account without his mother's knowledge after he found the card in a drawer. He charged $2,496 to the card to cover the surgery. Most items purchased with a stolen credit card are confiscated and returned by police. But this case is a little different. Death race 2000 PHILADELPHIA, PA - Tamika Ross, 26, is being held for trial on charges of the murder of Nathaniel Davis. Apparently Ross ran over Davis' hat with her car. When Davis confronted the driver a dispute erupted and Davis allegedly hit Ross. That's when the mother of five took matters into her own hands and ran him over with her car, killing him. When questioned, police quoted Ross as saying, "He hit me so I ran him down." Dead man gets 2 years A man was sentenced last week to two years in prison for faking his death three times to beat drunk driving charges. Peter C. Gentry was first arrested in 1991, but an official looking death certificate sent to authorities said he had died in a Los Angeles auto crash, and the case was dismissed. In 1994, he was arrested again and sent in another death certificate. A year later, Gentry was again arrested and supposedly died this time of "denzor hemorrhagic fever" in Africa. There is no such disease. Soul-mate! not cellmate! Karim Lackey, Philadelphia, PA was acquitted last week of fatally shooting Phillip Shirdan, 42, after his lawyer claimed that Lackey had been the victim of "mistaken identity." Two of Lackey's alibi witnesses claimed they were with him watching the "Soul Train Music Awards" on TV at the time Shirdan was killed in a lounge.

Relationships Among Service Quality

Relationships among Service Quality, Image, Customer Satisfaction and Loyalty in a Hong Kong Franchised Bus Company Iris M. H. Yeung* Abstract Market share of franchised buses in Hong Kong decreases since 2004 irrespective of increase in service quality as reported by Tang and Lo (2010). This paper investigates how service quality, image, satisfaction and loyalty are related to gain insight on the decreasing market share problem based on data collected from passengers of a franchised bus company in Hong Kong in 2004.The structural equation modelling results support the hypothesis that (1) service quality affects satisfaction and image directly, (2) image affects overall satisfaction and loyalty directly, and (3) overall satisfaction affects loyalty directly. However, the results do not support the hypothesis that service quality affects loyalty directly. Service quality has only indirect effect on loyalty through image and overall satisfaction. So even though the service quality may be increasing, the indirect effect of service quality on loyalty is not adequate to increase market share.Keywords: image, loyalty, public transport, satisfaction, service quality, structural equation model. Field of Study: Customer Service and Customer Relations Introduction In Hong Kong, public transport is the dominant transport mode, accounting for approximately 90% of daily passenger journeys over the past 10 years (Transport Department (1999, 2003)). Public transport comprises railways, franchised buses, public light buses, taxi service, non-franchised bus services for residents, ferries, railway feeder buses, and peak tramways.Among these modes, railways and franchised buses play an important role, carrying over seven million passenger journeys per day, or approximately 70% of the total public transport patronage (Transport Department (1995–2010)). Market share of franchised buses is generally higher than that of railways. In 2002, market share of franchised buses peak ed at 39. 8%, whereas market share of railways at the time was a mere 32. 3%. However, with the opening of new rails, market shares of franchised buses and railways were 32. 4% and 38. 8% respectively in 2010.Other than competition from other modes, franchised buses compete with each other as well for the operating right of new bus routes. Moreover, the franchise can be terminated based on poor performance. Thus, service quality is essential to maintain market share and increase profitability under fierce competition. Iris M. H. Yeung , Department of Management Sciences, City University of Hong Kong, Kowloon Tong, Kowloon,Hong Kong, Tel. : + 852-3442-8566; Fax: + 852-3442-0189, E-mail address: [email  protected] edu. hk (I. M. H. Yeung) YeungIn fact, quality of services for both railways and franchised buses has continuously improved over the past years. Using Mass Transit Railway (MTR) and Kowloon Motor Bus Limited (KMB) as references, Tang and Lo (2010) commented that the qualit y of rail and bus service provision improved from 1984 to 2004, particularly in terms of service supply and based on technical measures such as vehicle-kilometre per capita and real fare increase rate. However, market share of franchised buses, including KMB, started to drop since 2004 irrespective of increase in service quality as reported by Tang and Lo (2010).As passengers decide on which transport mode to take, this paper investigates how service quality, image, satisfaction and loyalty are related in order to gain insight into decreasing market share problem from passengers? perspective. In line with Tang and Lo? s study, the analysis is based on a data set collected from passengers in 2004. Further, among all the franchised bus operators in Hong Kong, KMB has the longest history and is currently the largest, occupying approximately 70% of the franchised bus share in Hong Kong. Thus, KMB? quality of service affects many people in Hong Kong; it is of interest to a large share of the population and therefore merits investigation. The remainder of the paper is organized as follows. Section 2 presents the literature review of the four constructs and the research hypothesis of the proposed structural model. Section 3 describes the research methodology. The results of exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation model (SEM) are provided in Section 4. Finally, Section 5 presents the concluding remarks with limitations of the study and suggestions for future research directions.Literature Review Service quality Parasuraman et al. (1985, 1988) developed the SERVQUAL instrument, which consists of 22 attributes under five distinct dimensions (i. e. , reliability, assurance, tangibles, empathy, and responsiveness). They defined service quality as the difference or gap between customers? expectations and perceived performance and proposed to use gap scores to measure service quality. Despite the widespread use of SERVQU AL in various industries and countries, some scholars such as Brady et al. (2002), Cronin and Taylor (1992, 1994), Zhao et al. 2002) reported that service quality is more accurately assessed by the perceptions of quality rather than the „gap? scores. Another criticism on the SERVQUAL instrument is that the 22 associated attributes have been deemed inappropriate, or that they cannot be simply adopted for measuring service quality in all service industries (Cronin and Taylor, 1992; Lai and Chen, 2011). According to Ladhari (2009), 30 industry-specific measures of service quality have been developed between 1990 and 2007 in different industries and countries. Corporate image Corporate image can be defined as the overall impression that is formed in people? minds about a firm (Barich and Kotler 1991). Some researchers thought that service quality affects image (See, for example, Ostrowski et al (1993), Aydin and Ozer (2005), Nguyen and LeBlanc 1998). Also, it has been reported tha t corporate image can also affect customer satisfaction and customer loyalty (see, for example, Hart and Rosenberger 2004). 2 Yeung Customer satisfaction According to Oliver (1997, 2010), customer satisfaction is defined as a judgment that a product or service provided a pleasurable level of consumption-related fulfillment. Also there are two levels of individual consumer? satisfaction: transaction-specific satisfaction and cumulative satisfaction. Transaction-specific satisfaction or encounter satisfaction is identified as a fulfillment response to a single transaction or encounter, whereas cumulative satisfaction is a judgment based on many occurrences of the same experience and not just one-time experience. For both cases (encounter satisfaction and cumulative satisfaction), satisfaction is either defined as an overall judgment of satisfaction or decomposed into satisfaction with performance or quality attributes (Cronin and Taylor 1992). Overall† â€Å"cumulative† s atisfaction is commonly used by researchers such as Mittal et al. 1999 and Spreng et al. 1996. Loyalty According to Oliver (1997 P392;2010), loyalty is defined as â€Å"a deeply held commitment to rebuy or repatronize a preferred product or service consistently in the future, thereby causing repetitive same-brand or same brand-set purchasing, despite situational influences and marketing efforts that have the potential to cause switching behavior†. There are two approaches to customer loyalty: behavioural and attitudinal.Behavioral loyalty refers to a customer? s actual behavior to repeat purchases of products or services and recommend whereas attitudinal loyalty refers to a customer? s intention to repurchase and willingness to recommend. Attitudinal loyalty is more commonly used in many research studies (Loureiro and Kastenholz 2011) and relatively easy to measure. Relationships among perceived service quality, corporate image, overall satisfaction, and loyalty There is much previous research exploring the quality-satisfaction-loyalty (QSL) relationship.It is generally believed in marketing and service industries that (1) good service quality results in customer satisfaction, (2) good service quality attracts customers and hence lead to customer loyalty and (3) high satisfaction level is likely to create customer loyalty. However, it has also been reported that satisfaction may not be adequate enough to lead to loyalty, though loyal customers are almost typically satisfied (Cronin and Taylor 1992; Cronin et al 2000). Furthermore, corporate image is also found to affect customer satisfaction and loyalty.Customers who develop a positive image towards a company will tend to have high customer satisfaction through a halo effect (see for example, Hart and Rosenberger 2004; Lai et al 2009). Hart and Rosenberger (2004) reported that image has a â€Å"marginally significant† direct effect on customer loyalty, but a substantial effect mediated by custome r satisfaction. Therefore, image can affect loyalty directly and indirectly. Based on the above literature review, this paper considers the structural model presented in Figure 1. The hypothesis proposed in the model are given below: H1: Service quality has a significant, positive and direct effect on orporate image. 3 Yeung H2: Service quality has significant, positive, and direct effect on customer satisfaction. H3: Service quality has a significant, positive and direct effect on loyalty. H4: Corporate image has a significant, positive and direct effect on customer satisfaction. H5: Corporate image has a significant, positive and direct effect on loyalty. H6: Customer satisfaction has a significant, positive and direct effect on loyalty. Methodology Sampling and Data Collection The target population of this study comprises purely KMB passengers.KMB has three main types of bus routes running through urban Kowloon, the New Territories, and crossharbour. Stratified sampling was emplo yed to select the bus routes within each type of stratum: urban Kowloon, New Territories, and cross-harbour. Passengers over 16 years old waiting at the bus stops or stations to ride the selected bus routes and had ridden a KMB bus in the previous month were invited for interview. A total of 855 passengers were randomly selected to complete the questionnaire; only 636 samples were valid and included in the analysis. Successful response rate was 74. %. To complete the questionnaire, passengers must be waiting for the bus at the bus stop. It should be noted that passengers arriving at the bus stop and boarding the bus immediately with little or no waiting period are relatively difficult to interview. Thus, the questionnaire must be as short as possible to encourage response, taking into consideration that respondents may easily lose their patience or may be in a hurry, as well as the fact that buses may arrive during the interview. The time for conducting the survey was scheduled from 7:00 a. m. to 11:00 p. m. n both weekdays and weekends to interview both peak-hour and non-peak-hour passengers. The interview was conducted in Cantonese in March 2004. Measurement and Data Analysis Based on a comprehensive review of the transport literature, detailed search on the printed materials and KMB Web sites, and results of focus groups, 15 attributes of service quality were derived. The order of these attributes in the questionnaire is as follows: clarity of bus number design, bus route map, bus stop location, fare, discount, bus frequency, bus punctuality, bus service time, bus route coverage, travelling/driving safety, driver attitude (anything related to he driver other than driving such as politeness and friendliness, caring about the safety of passengers when they board get on or off the bus), bus cleanliness, seat design (such as comfort, seat layout, leg space), air-conditioning, and bus stop information. Passengers? perception of the performance of service quality are measured by asking them to rate each service quality attribute on a satisfaction scale (1 = very dissatisfied and 5 = very satisfied). This type of measurement scale is used by researchers such as Huang et al. (2006), Lin et al. (2011), and Tam et al. (2005).The overall satisfaction, corporate image and loyalty are measured by a singleitem. Although the use of single-item measures may weaken the estimated relationships, such measures have been used successfully in many research studies (see for example, Bolton and Drew 1991; Bolton and Lemon 1999; Cronin and Taylor 1992; Brunner et al 2008; Mittal, Kumar and Tsiros 1999). As mentioned above, the questionnaire must be short enough to encourage response. Use of multi-item scales for overall satisfaction, corporate image and loyalty will mean longer questionnaire and may affect the response rate and overall reliability.Therefore, single-item measures for these three constructs are considered adequate for this exploratory study. 4 Yeung Overall satisfaction is measured on a 5-point Likert scale with (1=very dissatisfied and 5 = very satisfied). As the respondents had ridden a KMB bus in the previous month, â€Å"overall† cumulative satisfaction is appropriate in this study. Corporate image is measured on a five-point scale from â€Å"very bad† to â€Å"very good† whereas customer loyalty is measured by the intention to increase ridership in the coming month on a five-point scale from â€Å"definitely will not† to â€Å"definitely will†.Repurchase intention and willingness to recommend others are two common indicators of loyalty. As Hong Kong people are already familiar with KMB and its service and hence it is less necessary for the respondents to recommend KMB bus service to others, so this study uses repurchase intention only to measure loyalty. In this paper, we conduct exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and structural equation model (SEM ) to these data. Results and Discussion Exploratory and Confirmatory Factor Analysis Because two attributes – „bus route coverage? and „bus stop information? have cross loading and low reliability problems, EFA is performed on the remaining 13 service quality attributes using principle axis factoring extraction method and orthogonal rotation. The results of EFA on perceived service quality are shown in Table 1. Five factors with eigenvalue greater than one are retained. The factors are labelled as follows. Factor 1 is highly related with bus punctuality, bus frequency, and service time; thus, it represents reliability. Factor 2 is highly related with bus route map, bus number sign, and bus stop information; thus, it represents bus travelling information.Factor 3 is highly related with seat arrangement, air-conditioning, and cleanliness; thus, it represents bus environment. Factor 4 is highly related with fare and discount; thus, it represents price factor. Finally , Factor 5 is highly related with driver attitude and travel safety; thus, it represents driving or travelling factor. Cronbach? s alpha level for the five factors varies from 0. 658 to 0. 745, which are above the generally agreed lower limit of 0. 6 and hence suggesting high internal consistency among the variables within each factor (Nunnally and Bernstein, 1994).The results of performing CFA on the perceived service quality scores are shown in Tables 2a and 2b respectively. All goodness of fit statistics shown in the bottom part of Table 2a suggest that the measurement model for the service quality has a good fit to the data : small ratio of chi-square value to degrees of freedom (2. 03); goodness of fit index (GFI), goodness of fit index adjusted for degrees of freedom (AGFI), Bentler? s comparative fit index (CFI), normed fit index (NFI), and non-normed fit index (NNFI) are greater than the threshold value of 0. ; and root mean square residual (RMR) and root mean square error o f approximation (RMSEA) are more below the threshold value of 0. 05. The measurement model for the service quality also has high validity and reliability. Firstly, standardized factor loadings and t values of the factor loadings being significantly different from zero at the 0. 001 level support the convergent validity of all attributes. Further, as none of the correlation between the factors is greater than the square root of the AVE for the corresponding factors (see Table 2b), the perceived service quality scores demonstrate discriminant validity.Secondly, the composite reliability of all five factors exceeds the minimally acceptable value of 0. 6. Moreover, four out of five factors have variance extracted estimate (AVE) greater than or close to the threshold value of 0. 5. Only the „bus environment? factor has an average variance estimate below the threshold value. However, this test is conservative. Therefore, as a whole, it can be concluded that the perceived service qua lity scores have 5 Yeung good reliability. Five summated scales are created and used as indicators for the latent construct â€Å"perceived service quality† in the subsequent structural equation model.Structural equation model (SEM) A structural model is fit to the perceived service quality, corporate image, overall satisfaction and loyalty data according to the model structure given in Figure 1. The path between service quality and loyalty is found to be insignificant and dropped based on Wald tests. The goodness of fit indices for the revised structural model, shown in the bottom part of Table 3, suggest a good fit to the data: small ratio of chisquare to degree of freedom (< 2), great values of GFI, AGFI, CFI, NFI, NNFI (> 0,9) and small RMR and RMSEA values (< 0. 05).The estimation results in Table 3 indicate that both H1 (quality ? image) and H2 (quality ? satisfaction) are strongly supported, with standardized path coefficients of 0. 523 and 0. 386 respectively. However , H3 (quality ? loyalty) is not supported based on insignificant standardized path coefficient. It can be seen below that service quality has only indirect effect on loyalty through overall satisfaction and corporate image. So it indicates that high service quality is not adequate to create loyal customers for franchised bus company. The estimation results show moderate support for H4 (image ? atisfaction) with the standardized path coefficient of 0. 192 whereas weak support for H5 (image ? loyalty) and H6 (satisfaction ? loyalty), with the corresponding standardized path coefficients of 0. 105 and 0. 124 respectively. To summarize, the results support five out of six hypothesis (H1 – H2, H4 – H6). Furthermore, the magnitude of the support is strong for H1 and H2, medium for H4 and weak for H5 and H6. In terms of explanatory power, the model accounts for 26. 3% of the variance in overall satisfaction, 27. 4% of the variance in image and 3. 6% of the variance in loyalty . In other words, he model has medium explanatory power for both overall satisfaction and image but low explanatory power for loyalty. The low explanatory power for loyalty may imply that there is not much guarantee that a customer with good perceived service quality, overall satisfaction and corporate image will be loyal and repeat purchase. The management should consider other factors that affect loyalty apart from service quality, overall satisfaction and corporate image. The direct, indirect and total effects of service quality, corporate image and overall satisfaction on loyalty is given in Table 4.It is interesting to see that corporate image plays a more important role than overall satisfaction in affecting loyalty, which are consistent with the findings of researchers such as Abdullah 2000. Concluding Remarks EFA concludes that there are five factors behind the perceived service quality scores. According to CFA, the measurement model for this five-factor structure performs w ell in terms of validity and reliability and hence five summated scales can be used as indicators for service quality in developing structural model. SEM supports the sequence: service quality ? corporate image? verall satisfaction? loyalty. However, it is found that service quality affects loyalty only indirectly through overall satisfaction and corporate image. So it may explain why high service quality is not adequate to lead to customer loyalty. The table of indirect, direct and total effects of service quality, overall satisfaction and image on loyalty shows that corporate image has higher total impact on loyalty, as 6 Yeung compared with satisfaction. So to increase loyalty, improving the corporate image of KMB in passengers? mind is more important than improving satisfaction.As the explanatory power of these three constructs (service quality, overall satisfaction and image) for loyalty is very low (3. 6%), it seems that efforts are still needed to increase loyalty through oth er means. There are several limitations in this study. The generalizability of this study is limited due to three reasons. Firstly, this study used one single item only to measure overall satisfaction, corporate image and loyalty to reduce the burden of respondents and the time for the interview. For further research, multiple-item scales are preferred so that their validity and eliability can be assessed through CFA. Also they may enhance the interpretation and prediction of overall satisfaction and loyalty. Secondly, the analysis is based on a survey data set collected in March 2004 when the market share of franchised buses such as KMB began to decrease. However, further study is necessary to examine whether the relationships among service quality, customer satisfaction, corporate image and customer loyalty change with time. Thirdly, the explanatory power for loyalty in terms of service quality, customer satisfaction and corporate image is low.Further analysis to investigate the p redictors of loyalty other than service quality, overall satisfaction and corporate image is needed. References Abdullah M, Al-Nasser A and Husain N (2000). â€Å"Evaluating functional relationship between image, customer satisfaction and customer loyalty using general maximum entropy†, Total Quality Management, vol 11, P. S826-9. Aydin S and Ozer G (2005). â€Å"The analysis of antecedents of customer loyalty in the Turkish mobile telecommunication market. † European Journal of Marketing, 39 (7/8), P910-925.Barich H and Kotler P (1991),†A framework for marketing image management,†, Sloan Management Review, P94-104. Bolton R N and Drew J H (1991). â€Å"A multistage model of customers? assessments of service quality and value. †, Journal of Consumer Research, 17 (March), P375-384. Bolton R N and Lemon K N (1999). â€Å"A dynamic model of customers? usage of services: usage as antecedent and consequence of satisfaction. † Journal of Marketing R esearch, 36 (2), 171-186. Brady MK, Cronin JJ and Brand R (2002) Performance only measurement of service quality: A replication and extension.Journal of Business Research 55:17-31 Brunner T A, Stocklin M and Opwis K (2008). â€Å"Satisfaction, image and loyalty: new versus experienced customers. † European Journal of Marketing, 42 (9/10), p1095-1105. Cronin J J and Taylor S A (1992). â€Å"Measuring Service Quality: A Reexamination and Extension. †, Journal of Marketing, 56 (July): 55-68. Cronin JJ, Taylor SA (1994) SERVPERF versus SERVQUAL: Reconciling performance-based and perceptions-minus-expectations measurements of service quality. Journal of Marketing 58:125-131. 7 Yeung Cronin J J, Brady M K and Hult G T M (2000). Assessing the effects of quality, value and customer satisfaction on consumer behavioral intentions in service environments. †, Journal of Retailing, 76 (2), P193-218. Hart A E, Rosenberger P (2004). â€Å"Effect of corporate image in the forma tion of customer loyalty: an Australian replication. †Ã¢â‚¬  Australian Marketing Journal, 2004, 12(3), P88-96. Huang YC, Wu CH, Hsu JCJ (2006) Using importance –performance analysis in evaluating Taiwan medium and long distance. National Highway Passenger Transportation Service Quality 8:98-104. Ladhari R (2008). Alternative measures of service quality: a review.Managing Service Quality 18:65-86. Lai F, Griffin M, and Babin B (2009) How Quality, Value, Image, and Satisfaction Create Loyalty at a Chinese Telecom. Journal of Business Research, Vol 62, pp. 980-986. Lai WT, Chen CF (2011) Behavioral intentions of public transit passengers – The roles of service quality, perceived value, satisfaction and involvement. Transport Policy 18:318-325. Lin CN, Tsai LF, Wang PW, Su WJ and Shaw JC (2011) Using the expected importance and perceived satisfaction of tourists to construct indicators for improvement of resort hotel service quality.IJCSNS International Journal of Computer Science and Network Security 11:P91-94. Loureiro S M C and Kastenholz E (2011), â€Å"Corporate reputation, satisfaction, delight and loyalty towards rural lodging units in Portugal†, International Journal of Hospitality Management, 30, P575-583. Mittal V, Kumar P and Tsiros M (1999). Attribute-level performance, satisfaction and behavioral intentions over time: a consumption-system approach. Journal of Marketing, 63(2), p88-101. Nguyen N and Leblanc G (2001). â€Å"Corporate image and corporate reputation in customers? retention decisions in services. Journal of Retailing and Consumer Services, 8(4), P227-236. Nunnally Jr JC, Bernstein IH (1994) Psychometric theory, 3/e, New York: McGraw-Hill Book Company. Oliver R L (1997, 2010). Satisfaction: A behavioral perspective on the consumer. McGraw Hill, New York. Ostrowski P L, O? Brien T V and Gordon G L (1993). â€Å"Service Quality and Customer Loyalty in the Commercial Airline Industry. †, Journal of Travel R esearch 32, P16-24. Parasuraman A, Zeithaml VA, Berry LL (1985) A conceptual model of service quality and its implications for future research. Journal of Marketing 49:41-50.Parasuraman A, Zeithaml VA, Berry LL (1988) SERVQUAL: A Multiple Item Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing 64:12-40 Spreng R A, MacKenzie S B and Olshavsky R W (1996). A re-examination of the determinants of consumer satisfaction. Journal of Marketing, 60(3), p15-32. Tam ML, Tam ML, Lam WHK (2005) Analysis of airport access mode choice: A case study in Hong Kong. Journal of Eastern Asia Society for Transportation Studies 6:708-723. Tang SB, Lo HK (2010) On the financial viability of mass transit development: the case of Hong Kong.Transportation 37:299-316. Transport Department (1995-2010) Annual Transport Digest. Government of the Hong Kong special administrative region. Transport Department (1999) Third Comprehensive transport study final report. Government of the Ho ng Kong special administrative region. Transport Department (2003) Travel Characteristics Survey. Government of the Hong Kong special administrative region. 8 Yeung Zhao X, Bai CH, Hui YV (2002) An empirical assessment and application of SERVQUAL in a Mainland Chinese department store.Total Quality Management 13:241-254. 9 Yeung Table 1 Five-factor structure of perceived service quality scores and Cronbach? s Alpha (with attributes „bus route coverage? and „bus stop information? being deleted) Service quality Attributes Clarity of bus number sign Bus route map Bus stop location Fare Discount Bus frequency Bus punctuality Bus service time Bus route coverage (NA) Travel safety Driver attitude Cleanliness Seat arrangement Air-conditioning Bus stop information (NA) Factor 1 Factor 2 0. 632 0. 865 0. 449 Factor 3 Factor 4 Factor 5 . 777 0. 649 0. 652 0. 902 0. 407 0. 799 0. 551 0. 520 0. 780 0. 495 Eigenvalue 4. 11 1. 44 1. 27 1. 11 Variance (%) 31. 61 11. 08 9. 76 8. 52 Cron bach? s alpha 0. 745 0. 722 0. 658 0. 726 Overall MSA = 0. 797, cumulative variance explained = 68. 70%, communality = 6. 853 Root mean square residual = 0. 012, RMSP = 0. 024, Cronbach? s alpha = 0. 816 1. 01 7. 73 0. 693 10 Yeung Table 2a Results of confirmatory factor analysis on perceived service quality Loadin g 0. 728 0. 795 0. 557 0. 751 0. 765 0. 736 0. 876 0. 535 t 18. 0 1 19. 7 3 13. 4 6 16. 3 16. 4 4 19. 0 0 23. 0 8 13. 2 8 17. 5 4 14. 7 9 Reliabilit y 0. 739 0. 530 0. 632 0. 311 0. 729 0. 564 0. 585 0. 766 0. 541 0. 767 0. 286 0. 703 0. 663 0. 426 Variance Extracted 0. 491 Bus information factor Clarity of bus number sign route map Bus Bus stop location Price factor Fare Discount Reliability factor Bus frequency Bus punctuality Bus service time Bus route coverage (NA) Driving factor Travel safety Driver attitude 0. 574 0. 532 0. 545 0. 814 0. 653 Bus environment factor 0. 663 Cleanliness 0. 677 15. 1 0. 459 9 Seat arrangement . 675 15. 1 0. 456 5 Air-conditioning 0. 531 11. 9 0. 282 2 Bus stop information (NA) Fit indices: Chi-square = 130. 55, df = 55, Chi-square / df =2. 03 GFI = 0. 969, AGFI = 0. 949, CFI = 0. 966, NFI = 0. 943, NNFI = 0. 951 RMR = 0. 023, RMSEA = 0. 047 0. 399 Table 2b Correlation between factors for the measurement model on perceived service quality Bus information Price Reliability Driving Bus environment Bus information 0. 701 0. 451 0. 404 0. 474 0. 334 Price ? 0. 758 0. 453 0. 393 0. 340 Reliability ? ? 0. 729 0. 461 0. 438 Driving ? ? 0. 738 0. 519 Bus environment ? ? ? ? 0. 631 11 Yeung Table 3 Standardized path coefficients of the Structural Model Standardized parameter estimates 0. 566 0. 558 0. 641 0. 586 0. 503 0. 523 0. 386 -t-value Hypothesis Conclusion Independent variable ? Dependent variable Service quality ? Bus information Price Reliability Driving Bus environment Corporate image Overall satisfaction Loyalty Corporate image ? Overall Satisfaction Loyalty 9. 99 -10. 71 10. 19 9. 23 9. 4 6. 6 -1 2 3 Supported Su pported Not supported 0. 192 0. 105 4. 26 2. 7 4 5 Supported Supported Overall satisfaction ? Loyalty 0. 124 2. 92 Fit indices: Chi-square = 27. 7, df = 18, Chi-square / df = 1. 54 GFI = 0. 989, AGFI = 0. 978, CFI = 0. 988, NFI = 0. 967, NNFI = 0. 981 RMR = 0. 009, RMSEA = 0. 029 6 Supported 12 Yeung Table 4. Direct, Indirect and total effects on loyalty Direct Indirect -0. 105 0. 124 0. 115 0. 024 – Total 0. 115 0. 129 0. 1240 Service quality Image Satisfaction Corporate image H1 Service Quality H4 H2 H6 H5 Loyalty Figure 1 Hypothetical Structural Model Satisfaction Overall H3 13