Research design and data analysis, discussions and recommendations Paper

Design and data analysis, discussions and recommendations - Research Paper Example Likewise, the findings indicate there is no significant difference between the customers’ rank and the dependent variables (food quality, hotel staff service quality, and room quality). Management should accept the two null hypothesis statements. 1. Ramada took several steps to define the research questions. First, the researchers focused on different services offered by the company. The first group of services focused on customer’s criticism of the menu variety. Next, the questions veered towards the customer’s valued received in exchange for the amount paid. Third, the question veered towards determining if the customers’ liked the service promptness. Fourth, the question zeroed in on Ramada’s service quality. Fifth, the service focused on the resort’s food quality. Last, the questions veered towards the beverage quality served in the Ramada resorts. Further, management has to answer some questions. The questions focused on the hiring of the right resort employees. Next, management had to answer questions pertaining to the enhancement of the current training of employees. Training is one of management’s secret ingredients to increasing the current and future customers’ loyalty. Management must answer queries in the area of increasing the current motivation practices. Motivation increases the customer’s eagerness to return to Reamada resorts. Management must ensure all questions are answered by espousing the importance of hiring and training employees who will pamper each clients from check-in to check-out. The process was appropriate. Focusing on hiring the best employees will ensure better customer service. Training the best employees will ensure higher quality service quality. Motivation will ensure employees will continue to excel in all their individual tasks and responsibilities. 2. The secondary data played a vital part in the exploring part of the research (Craig 25). The

Social Implications of Business Ethics Essay Example for Free

Social Implications of Business Ethics Essay In this task I will be looking at various business practices in any area of activity and explain how those actions have an effect on society as a whole, the areas of activity I will be discussing in this report are: Ethics in finance, e.g. bribery Ethics in human resource management e.g. discrimination Ethics in production, e.g. animal testing Ethics in sales and marketing, e.g. spamming Ethics in intellectual property, e.g. software privacy I will also be investigating how my chosen business Timberland considers these issues and addresses them. The Timberland company was set up in 1955 by the Swartz family. Originally a shoe store based in Abington, Massachusetts the small family business has grown into one of the most easily recognisable brands of modern times. Since its inception in 1955, be it either under the Abington shoe company brand name or under the Timberland company brand name, one thing has remained the same, its business Code of Ethics Charter. Timberland Code of Ethics Charter Timberland has a site dedicated to their beliefs of ethics and explains what is expected of their employees and what consumers should expect from Timberland as a business regarding ethics. Their mission statement reads, We believe the honest and ethical conduct of our employees is an essential prerequisite to our success as a company. There is a direct relationship between the code of conduct of the company and the employees, and the attainment of our corporate missions and goals. Maintaining the highest standard of ethical behaviour is consistent with our core values of Humanity, Humility, Integrity and Excellence. Area of Activity: Ethics in Finance In regards to ethics, when most people think of ethics they think of various scandals and illegal trading which appears to be ever present in the news such as insider trading, bribery, lobbying and executive pay. Some of the more recent unethical actions which have happened are the MPs expenses scandal which occurred in mid 2009 and the banking crisis which started in late 2008. This is a concern for ethics as individuals want to know who they are doing business with and if they can trust them, for example If a business is accused of being unethical because they bribed a member of parliament in order to gain an unfair advantage over competitors so they could evade paying a certain amount of tax or VAT then not only are they giving themselves a bad name but they are also ruining the reputation of their business associates and partners who may decide they no longer wish to provide their service to that business in order to save their own credibility. NEED TO WRITE AN INTRODUCTION EXPLAINING WHY THIS AREA IS A CONCERN FOR ETHICS.CHECK YOUR NOTES! There are several key areas where ethics can be questioned in terms of finance and these include: * Insider trading is the illegal trading, buying or selling of corporate stock based on information received which has not been made public and is supposed to remain confidential; insider trading is a common law broken by employees. The Timberland Company set up its Code of Ethics Charter to provide assurance to its customers but also to provide guidelines to employees so that they can clearly understand what is expected of them from the business. The Timberland Code of Ethics Charter clearly states that the securities laws set up within the business strictly prohibits insider trading and tells employees what to do if they are in doubt as to what information can be shared and what to do if they are in any doubt as to what information can be shared and what information must remain private. Employees and directors may not trade in or even recommend company stock whilst in possession of any information. Timberlands insider trading policy applies to all employees and directors. * Bribery is a form of corruption in which an individual or business may offer a payment or gift to a person in a position of trust in order to gain an unfair advantage over other competitors. On the 20th of July 2010 the UK ministry of Justice announced that a new, modern and comprehensive bribery act will be brought into force in April 2011. The new act replaces the existing legislation known as the Prevention of Corruptions Act of 1889 1916. The Timberland Companys general principles, Code of Ethics Charter and compliance guidelines state their policy on bribery is that they are not permitted in any circumstances and that they believe a bribe can be anything from a simple gift or an undercover payment. Their general principles also state that any individuals suspected of accepting or being involved in bribery in anyway will be held accountable in a court of law and will be dealt with by the Federal Bureau of Investigation. BRIBERY NEED TO DISCUSS * Executive pay is the financial compensation paid to an executive official within an organisation, most executives would receive their basic salary along with added incentives such as share options, annual bonuses, salary rises and pension schemes. Many employees in a business may feel disheartened by the gulf in salary between them and their chief executive, especially in the middle of a recession as the public are being made more and more aware of the bonuses many executives are receiving whilst other employees are being made redundant. Many people regard this to be unethical as it is taking money away from a bunch of employees and putting it into the pocket of one executive who may not even work as hard as the individuals who may be regarded as below them in the hierarchal structure of the business. Recent news reports suggest that the new chief executive of the bank Barclays Bob Diamond is in line to receive a bonus of à ¯Ã‚ ¿Ã‚ ½8million despite only being in the job for just 9 days, the story so far has caused outrage amongst Barclays employees who feel the money should be given to existing employees or pumped back into the economy. The Timberland Company dont currently have any publicly viewable policies or corporate guidelines regarding executive pay. EXECUTIVE PAY NEED TO DISCUSS * Lobbying is a form of corruption when a business will use personal contacts, peer pressure, public pressure or political action in order to persuade a politician to make a decision which will benefit the business. Currently lobbying is not illegal which means it is easy for big multi national organisations to get away with changing legislation to benefit them but affected their competitors if they have the right connections to the right people in power. The Timberland Companys policy on lobbying is that no director, executive, officer or manager has the authority to breach or violate any government law in any country that Timberland operates in, nor may they engage in any activity that involves benefiting one individual party whilst others dont have the opportunity to. LOBBYING NEED TO DISCUSS Area of Activity: Ethics in Human Resource Management Human resource management is the management of the workforce of a business to ensure sufficient staff levels with the right skills that are properly motivated and equally rewarded. The human resource department is one of the key elements in Timberlands organisational structure, without it the business would be an inefficient, unproductive business which manufactured sub standard products. The human resource department in the Timberland Company is responsible for overseeing a variety of issues such as contract of employment violations and employee problems and queries. The human resource department of Timberland recently put into place the Fair and Equal Treatment Policy. The policy was designed to promote fairness in the workplace. The code clearly states that no factory employee be disciplined through corporal punishment, harassed, abused or run the risk of employee retribution on the basis of expressing grievances predicted on the violations of basic human rights. To promote equality, Timberlands code prohibits status discrimination based upon race, colour, sex, religion, political opinion or for any other reason. When a candidate is applying for a job and is invited for an interview it is important that Timberland act ethically and treat every individual candidate fairly and equally, they must not discriminate against any candidate in any way, shape or form regarding their age, race, colour, ethnicity, sex, religion or political views. In order to remain as ethical as possible Timberland should look to tweak their recruitment process so that they can ensure no individual candidates will feel targeted throughout the recruitment process and that all the personal information gathered from the candidates remains as confidential as possible. Many employers give applicants various tick boxes to fill in on their application forms, the only answer which appears on every question that candidates can tick is the answer would rather not to say. This cuts down on discrimination as employers can not make pre judgements on any candidates based on the information received in their application which may help the candidate to be successful at their attempt to get the job. To date Timberland has yet to be accused of discrimination, this is due to the high levels of transparency within the business an Timberlands attempts to broaden consumers awareness of what Timberland is trying to achieve as a business and what it is planning corporately. One of the most growing concerns amongst employees is workplace surveillance through CCTV footage, internet activity and email monitoring. Many businesses now offer their own dedicated email service which allows employees to communicate with one another through email rather than passing memos to one another. Although this may seem like the business is offering something positive to the employees, many believe there is a hidden agenda behind it. The administrators who monitor the email service can also go through the individual emails of every employee registered to the service and can view every email without the employee even knowing. Many people argue that this is an invasion of privacy and that employers shouldnt be allowed to pay attention to every aspect of the employees working life however employers argue that it is up to the employee if they wish to work in that environment and it is not a requirement for the employee to sign up for the email service and should not use the email service for personal use. Some businesses tend to overstep the boundaries and may do things which may not seem ethically correct such as firing employees for matters that did not happen during working hours or do not affect the business. An example of this is when 16 year old Kimberly Swann was dismissed from her post at Ivell Marketing Logistics after three weeks of employment for describing her office job as boring on the social networking site Facebook. Steve Ivell of Ivell Marketing Logistics said the decision was made to dismiss Kimberly because she had shown disrespect to her employer and her dissatisfaction undermined her relationship with the business which made it untenable. Many people agreed with Kimberly Swanns response to the statement made by her former employer that she shouldnt be persecuted for a throw away comment made after a tiring day at the office for a 16 year old. Ms. Swann believes that what her former employer did was unethical and she shouldnt have been dismissed for something which happened out of work hours and was written on her personal page whilst in her own time on her personal computer. You also need to discuss the ethical concerns that some have in regards to recruitment. What must Timberland ensure they do to ensure fairness in recruitment (use you unit 13 notes, e.g. same interviews questions, balanced interview panel, etc.) Has Timberland been accused of discrimination in recruitment? If not, include a business which has! You also need to discuss the concerns some have about the increasing level of workplace surveillance why are people concerned? Use the Facebook example we discussed in class! Area of Activity: Ethics in Production The production process involves transferring a range of inputs into the outputs desired by the target market. The production process requires two main resources; the transforming resources and the transformed resources. Transforming resources include the building where the product is manufactured, machinery, computers and employees. The transformed resources are the raw materials which compose the end product. To make sure that their production process is ethical a business must look at a range of issues such as: * Genetically modified food Many food producing companies in the US have come under heavy criticism for modifying their products without informing customers. One of the more recent cases was Monsanto An agricultural company which helps farmers develop new technology and produce better quality crop was charged by the California Northern District Court with for producing low quality crop which was to be distributed to countries which forbid the growing of genetically modified crops. Although no charges were ever made against the company, it was a wake up call to other businesses that their practices are being closely monitored and scrutinised. However they argue that in order to protect the food from insects, parasites, weed and unfriendly bacteria it must be genetically modified so that they arent attracted to it in anyway. By keeping the insects away there will be more crop which means more money for the farmers however many people believe this is an unethical tactic used by farmers to get as much money as possible and that the GM food could contain harmful viruses or diseases. you need to tell me what it is and why some believe it is unethical * Product testing on animals Many people believes this to be the biggest argument regarding ethics believing that it is wrong for businesses to use defenceless animals who do not share the same genes and DNA as humans to test their products on. A counter argument to this statement is that in order for scientists to find cures to medical diseases there must be some way for them to be able to test the products without using illegal methods such as trialling them on humans. One of the strongest and most controversial arguments raised from this topic is that why do people believe it to be wrong to test cosmetic products on animals but not medical products which could potentially hurt or even kill them. Timberland have issued numerous press releases stating that they in no way support animal testing nor do they practice it themselves and that 80% of raw materials they use for their products is recycled with plans to use recycled materials 100% on all of their products by 2014. you need to explain what it means, why some are against it and why some people do not mind. * Planned Obsolescence Planned Obsolescence is when a business deliberately design a product which can be sold to the public with a few flaws and can be improved in an upgraded model which will be sold again to the public at a later stage. An example of this is Apples iphone. The first iphone was released on the 29th of June 2007. The original model could ring, send and receive text messages, send and receive email messages, browse the internet with a wifi connection and users could download custom applications. One of the flaws of the original model was the camera didnt have a flash and the internet wasnt fast enough when users didnt have access to a wifi connection. The iphone 3g was then released a year later to succeed the original iphone, the difference between the two models was that now users could access the internet almost anywhere thanks to the 3g connectivity but the camera still lacked flash, optical zoom, auto focus and didnt support video recording. Apple have released a new and improved model of the iphone annually since the launch of their first iphone and released the iphone 4 on the 24th of June 2010. The fourth instalment of the apple iphone was now fully equipped to do everything users could ask for ranging from the internet issues to a new and improved 5 mega pixel camera which supported HD video recording, had digital zoom and had an LED flash. you need to explain what it means with an example, why some are against it and why some people do not mind. * Environmental ethics some questions are raised about how ethical products are produced in terms of the environment. The Timberland Company take this seriously and have introduced the Green index in 2007, a unique calculating tool which can measure the impact manufacturing their boots has on the environment and allows customers to see the carbon footprint Timberland creates. In 2008 Timberland expanded the Green Index programme to include the carbon footprint created from the entire range of Timberland products. Area of Activity: Ethics in Sales and Marketing Businesses such as Timberland manufacture a variety of products and are constantly updating them in order to keep the attention of their audience and maintain its market share. Sometimes a business may decide to use unethical methods to help boost sales and raise the company profile. Some of the unethical techniques a business may use include slandering other businesses or even providing false information when promoting and selling products. In 2001 the supermarket Tesco was charged by the Advertising Standards Agency (ASA) for misleading its customers. Tesco mislead its customers on price comparisons, comparing the prices of rival business Sainsburys with its own prices however the prices shown for Tesco products were all on a discounted promotion at the time but were not at Sainsburys. However, the main types of unethical activities in terms of sales and marketing are: * Product Placement Sometimes a business may decide to place their product in a television programme or in a movie, this is known as subliminal advertising . It is the easiest way for businesses to expose their products to customers without their knowledge. However it can be expensive, some producers may charge the business more than à ¯Ã‚ ¿Ã‚ ½1million for their product to be in front of the camera for just a few seconds or even mentioned as part of the dialogue in a script for just one sentence in the entire film. Some consumers believe this to be unethical as people who pay money to go to the cinema do not wish to view a hidden advertisement during their film and have no choice but to sit and watch throughout the entire film. People who watch television at home may not like watching adverts and would rather flick through different channels whilst waiting for their original programme to come back on than sit and watch four minutes of advertising. Whilst agreeing the terms and conditions for TV licensing one of the key points the BBC agreed to was to no advertising and no product placement so rather than advertising products at the end of a programme, the BBC will just advertise its own upcoming programmes and its programmes rather than referring to or showing the brand name of a product such as mobile phone, they will just show the phone itself with the brand name hidden. Timberland have used product placement in various television programmes and films such as in the heist film TAKERS. All of the actors involved in robbing from the bank never mentioned any brands of the clothes they were wearing but were constantly referring to their Timberland boots and how they were the best for the job. The Timberland Company have confirmed that they did agree to the actors mentioning their product but did not ask them to continually mention them to get the viewers attention. People may still view this as unethical as although it was the film producers who approached Timberland, they still had the option of rejecting the offer. GOOD CRITIQUE! * Greenwashing Green washing can be defined as the act of misleading consumers or being untruthful about the environmental practices of a company, or the environmental benefits of a product or service. A business may choose to use this technique in order to attract more customers and appeal to a wider market. The Timberland Company have a full website dedicated to explaining its views on ethics and have set out four pillars which are updated annually and analysed regularly to ensure all targets are met. If any of these were found to be incorrect, this would be an example of green-washing. * Spamming in business this is where a company may often send various newsletters and promotional emails to somebody who has never signed up to the newsletters and often do not wish to receive the newsletters and updates because of the volume of emails being received. Businesses that do use this method often use a false email address which can not be replied to or blocked. Many businesses say they only use this method to gain the attention of potential customers and promote their products and services. Many people believe this is unethical as the recipient of the spam email has not agreed to receive the junk email and have no alternative but to ignore and delete all emails which they suspect to be junk or spam that clog up their email account. Spam emails are regarded as a breach of the Data Protection Act 1998 as the only way a business can obtain the email addresses of customers is through purchasing them from other businesses with the consumers consent. Area of Activity: Ethics in intellectual property Intellectual property law gives people the rights to their own creations such as ideas, concepts, videos or music sounds. The most common way people protect their intellectual property is through copyrights, patents and trademarks. Ethical issues which arise from intellectual property are: * Counterfeiting A counterfeit is a forged copy of a product or brand name with the intent to deceiving people. The counterfeiter copies the original idea of a product or service and alters it slightly to either pass it off as their own or to deceive people into believing it is genuine. Tesco have been accused on numerous occasions of selling counterfeit versions of products from top designers such as Tommy Hilfiger and have faced numerous court cases and legal action. * Piracy Piracy is the unauthorised copying and distributing of a product. Reproducing a product without the consent of its original creator is illegal and can lead to a large fine and a jail sentence. An example of piracy sharing is online peer to peer programs such as Limewire. For years Limewire was used by millions of people to share illegal products with one another rather than obtaining them legally which caused many people to lose money such as musicians, film producers, computer programmers. Eventually enough evidence was put together to charge the creators of Limewire who were subsequently fined, jailed and had their peer to peer sharing software shut down permanently. Piracy is a growing concern and is becoming a losing battle for prosecutors as many websites which stream illegally sourced movies and songs are being shut down and are back live again under a similar name on a new server within an hour. Implications If a business chooses to ignore the ethical concerns of its customers then they are giving themselves a negative image and gain negative publicity and bad press which will cause them to lose money and drive away customers. Every business must make sure it listens to and takes into consideration the different corporate and environmental implications in order to ensure their popularity is maintained and attract more customers. Corporate implications are to do with the day to day running of a business looking at the corporate social responsibility policies, employee hiring and firing, consumer protection and managing suppliers. The Timberland Company have a clear Code of Ethics Charter which is available to all employees, investors, potential customers, potential investors and general members of the public. Their charter was set up to show employees and partners and future partners what Timberland is trying to achieve ethically as a business. Environmental implications are ethical issues which affect the environment such as pollution, recycling, using renewable sources and water conservation. Timberland have become very environmentally ethical since 2006 and have created a whole new line of products created solely from recycled products using renewable energy. Timberland also has a website detailing their four pillars which they have built their organisational structure around, the four pillars are : Energy : Becoming carbon neutral Products : Design products for recyclability Workplaces : Fair, safe and non-discriminatory workplaces Service : Community greening Conclusion In conclusion I believe that in order for a business to be truly ethical it must take into consideration all environmental and corporate implications and analyse their business practices before truly declaring themselves as an ethical business. Bibliography http://phx.corporate-ir.net/phoenix.zhtml?c=105954p=irol-govConduct http://www.rightrespect.com/2010/07/29/right-respect-best-practices-timberland/ http://finance.mapsofworld.com/business/ethics.html http://www.timberlandonline.co.uk/csr/csr,default,pg.html http://www.timberlandonline.co.uk/green-index/environ_green_index,default,pg.html http://www.thetimes100.co.uk/theory/theoryproduction-process254.php http://findarticles.com/p/articles/mi_m0DQA/is_2001_Dec_20/ai_81515662/ http://newscdn.bbc.net.uk/1/hi/business/102177.stm http://www.webopedia.com/TERM/S/software_piracy.html http://www.justice.gov.uk/publications/bribery-bill.htm http://news.bbc.co.uk/1/hi/england/essex/7914415.stm

Internet Advertising :: essays research papers fc

Topic: How to create a web page Purpose: Inform Specific Purpose: Explain to people that a web page is a valuable resource for any business or product. Thematic Statement: People of all ages use the Internet every day and it’s continuously growing at a rapid rate. In the century we live the Internet is one of the most productive ways to advertise. Attention getting material: If you ever noticed almost every product and business has a web site ranging from doctor web pages to celebrity web pages. We should all start thinking about and becoming familiar with the options and resources available for building a successful web page. I. Getting started A. What kind of web page do you want 1. basic 2. elaborate II. Options A. Do it yourself 1. easy to follow instructions B. How much time and effort do you have to build a web page 1. hire an experienced designer, which costs money III  Ã‚  Ã‚  Ã‚  Ã‚  Steps A. Choosing a web site with easy to follow procedures 1. homestead 2. tripod B. Things you need 1. A PC computer 2. Some kind of internet connection service 3. An email address C. What you need to do 1. first turn the computer on and log onto the internet 2. type in www.tripod. com or www. Homestead.com 3. For example on the tripod web page hit the enter key at the opening page of the Tripod site. 4. Sign up as a member on the upper left side of the page a. choose a user name. b. Select a password c. Click register 5. enter your email address 6. enter to complete your registration. 7. Next click on build site 8. Then click on create a new web site 9. Now begin building your homepage 10. Now fill out the rest of the fields on the page. a. color scheme b. import graphics 11. once you are done, update it regularly Conclusion: As you can see, I have illustrated the great benefits of having a web site.

America and Size :: History Sociology Essays

America and Size Somewhere between the struggle for American independence and the first billion sales of the Big Mac, Americans became obsessed with size. From movies to sexuality, and from cars to cholesterol, super-sizing is an American trend that invades most of society. The reasons why are threefold, but primarily the American obsession with size is an extension of the frontier-mentality. The notion of the "American dream" and the tendency of Americans to try and find the best deal has also played an integral role. One of the most interesting aspects of Bigger is Better trend is the lack of academic work related to it; while there is no shortage of analysis on other common American fixations like aliens and Madonna. A lack of academic analysis does not mean that it cannot be analyzed, and it certainly doesn't mean that it isn't prevalent. One of the most obvious examples of a preoccupation with size in America comes from the Centers for Disease Control and the Mayo Clinic. According their records, there were about 678 million outpatient, non-emergency visits to doctor's offices in 1999, and approximately 2 million of those were consultations for cosmetic surgery, the most popular of which was breast augmentation. Of the 158 million outpatient procedures, at least 2 million were cosmetic breast augmentation. When this data is cross-referenced with health insurance coverage of cosmetic surgery (which is almost non-existent), it becomes apparent that the number of outpatient visits and surgeries would be higher if they were covered by medical insurance (Outpatient Surgery Statistical Abstract 11, 15, 16, 72). The convention of breast augmentation is a directly and explicitly observable tribute to the American mentality of bigger-is-better. Another manifestation involving physical appearance involves fingernail fashions. Vicki Vantoch of the Washington Post wrote "Fingernail Fashion Choices" on December 28th, 1999. She compares many of the fingernail fashions she encountered to chopsticks, and marveled at how one of the subjects, a Rite Aid cashier, managed counting money and bagging with "2 inch talons." She concluded, "we make fingernail fashion choices based on our cultural aesthetics, values, social classes and ideas about our roles in society." (Vantoch C04). Perhaps the value she refers to is the same one that won MorePenis.com (a site devoted to products that claim to increase penis-size) millions of unique hits since it's 1999 inception (Marquee West). Just like the early Americans who explored the vast untamed wilderness of the west, modern Americans have given a whole new meaning to the Monroe Doctrine by expanding their own borders with larger breasts, longer fingernails and bigger penises.

World Com Case

WorldCom: internal audit lessons to be learnt On June 9 2003, the U. S. Bankruptcy Court of New York issued a report on the WorldCom accounting fraud that expands on the court's earlier findings of mismanagement, lack of corporate governance, and concern regarding the integrity of the company's accounting and financial reporting functions. Supervised by former U. S. Attorney General Richard Thornburgh, the study was commissioned by the court to investigate allegations including fraud, mismanagement, and irregularities within the company.One section of the more than 200-page report, â€Å"Accounting and Related Internal Controls,† details WorldCom's weaknesses in internal and external audit processes. It also expands on the failings within the internal audit reporting structure, where the tone at the top â€Å"fostered an environment to allow the fraud to go undetected. † The report cited a lack of independence in the company's internal audit reporting structure, which w as not challenged by the audit committee or external auditors.Observations on internal audit reporting and processes Internal auditing mission and scope According to Thornburgh's report, internal auditing was focused primarily on maximizing revenue, reducing costs, and improving efficiencies. The group performed audits and projects that would be seen as adding value to the company, rather than monitoring the adequacy of internal controls to reduce risk. It did not, for the most part, trace transactions to the general ledger or verify journal entries that supported financial accruals.Internal controls with an impact on accounting policies were not systematically evaluated or monitored by internal auditing, and findings were not communicated with the external auditors. Thornburgh's report noted that this was a serious weakness in the internal control evaluation process that was not questioned by the audit committee or external auditors. He indicated that internal auditing's narrow foc us may have contributed, in part, to the company's failure to detect some of the accounting improprieties.Management's influence over The internal audit department's mission and scope was not internal auditingtruly independent. In spite of the dual reporting line to the audit committee, the internal audit group reported and answered to senior management, including the chief financial officer and chief executive officer, who were both implicated in the fraud. Thornburgh indicated that the viability of the internal audit department was dependent on the â€Å"whim† of senior management.For years, internal audit leadership sought to gain company acceptance by focusing on value-added audits and projects rather than monitoring the sufficiency of internal controls. Management would assign special, non-audit projects using unscheduled resources, and the internal audit department did not meet its audit plan objectives, in part, because of the time and resources devoted to these projec ts. Lack of budgetary resources seriously Internal audit resources were insufficient in comparison to impacted the internal audit function peer companies.The audit committee failed to follow through on discussions with internal auditing about the adequacy of staff. WorldCom's internal audit department was half the size of internal audit departments in peer telecommunication companies, according to the 2002 Global Auditing Information Network study, conducted by The Institute of Internal Auditors. The Thornburgh report concluded that internal auditing's limited resources were inappropriate from an internal control perspective, given the international breadth and scope of the company's operations and challenges.Lack of substantive interaction with After 1997, internal auditing had little interaction with the external auditors company's external auditors, other than at quarterly audit committee meetings where both gave presentations. The external auditors did not receive internal audit reports and did not rely on internal audit work in their audits. Even though internal auditing identified internal control weaknesses in its final reports, there was no coordination with the external auditors to ensure that those weaknesses were not material, because the external auditor would report no material weaknesses in its own audits.No one confirmed whether or not the internal and external auditors were communicating about such issues and analysing the materiality of the weaknesses identified by internal auditing. Deficiencies were noted in the annual The risk assessment used during the internal audit planning internal audit planning process process did not involve quantitative factors to measure risk with respect to internal control weaknesses or prior audit findings. The level of risk was determined by assessing whether or not the audit would add value, i. . , enhance revenue or detect significant cost savings. If an audit area's level of risk did not meet these criteria, the audit would be considered low risk and would not be performed. Deficiencies were noted in the Thornburgh was concerned by the influence of management internal audit process and on the conduct and scope of internal audits as well as the the completion of audit reportsfinal reports. From the inception of the internal audit department — in or about 1993 — until January 2002, nternal auditing did not have uniform internal procedures relating to the conduct of audits, preparation or retention of reports and associated work papers, compilation and dissemination of management's response to recommendations, conduct of follow-up audits, or steps to address repeated failure to take corrective action. Thornburgh found no explanation why uniform procedures were not developed prior to January 2002. In addition, he found unwarranted influence by management in the preparation of final audit reports and recommendations.He felt that the language of many audit reports appeared to b e negotiations between the internal auditors and management. In addition, management's responses were not always presented to the audit committee. The report did note that internal auditing appeared to have performed its responsibilities diligently, given its limited resources and management pressures. Most internal audit reports identified internal control weaknesses, and many highlighted weaknesses identified in prior audits that ere not corrected to the satisfaction of the internal audit department. Internal audit improvements The internal audit department made several changes to improve the internal audit function in the company since the 2002 financial restatement and the adoption of the Sarbanes-Oxley Act of 2002. Internal audit management: †¢Increased staff by adding 12–15 auditors who are licensed certified public accountants, and anticipates hiring approximately 10 additional auditors. Strengthened training by requiring each professional staff member to obtain 8 0 hours of continuing education annually. †¢Added financial audits to the audit schedule, in addition to operational audits. †¢Created an internal audit team to task with the external auditors in connection with financial audits, communication, and planning. †¢Strengthened the risk assessment methodology to include an evaluation of materiality, audit frequency, changes in internal controls, and concerns by management, the audit committee, and the external auditor.

Voting in America essays

Voting in America essays Although every American citizen over 18 years of age is allowed to vote only about half of those turn out to vote on Election Day. For the last 50 years we have never had a higher percentage than 62.8 of eligible Americans voting. The percentage of voters tends to be between 60% and 50% during a presidential election year. Years when only Congressmen are being elected the percentages are even lower. It is very important for Americans to vote because those who are elected to office make the laws and decisions that affect the well being of our country. There are some historical, social, and economical issues throughout our past and today, however that explain why people don't vote. After the creation of the Constitution, two factions arose. They were the Federalists and the Anti-Federalists. The Federalists were for the ratification of the proposed Constitution, because they thought the Articles of Confederation were weak and the new Republic would overcome the difficulties of the Articles of Confederation. The Anti-Federalist were opposed to the ratification of the Constitution because it didn't mention the States and their powers. Plus, it did not contain a Bill of Rights to protect the people. From these two groups grew the parties we have today. The Federalists later became the current day Republicans. The Anti-Federalists lead, by Jefferson, formed the Democratic Republicans which later became known as the Democrats. Since the first election there have been three major time periods where one party controlled the government and one era where neither party could gain consistent control of the Executive branch for more than 2 or 3 elections. After the constitutions ratification the Democrats won almost all of the elections. The Democrats were largely supported by small farmers, debtors, frontier pioneers, and slaveholders. As the civil war approached, however the Democrats were split between the North and the South. Then wit...

Free Essays on Narritave Essay

Narrative Essay PAGE1 My name is J. I’m going to tell you about something very frightening that happened to me. It all started with me and a few of my friends. I got a call around ten o’clock on a Saturday night. It was my friend Aaron, who wanted to know if I was going out. I told him that I had been planning to go to Club South Beach. This club is located at 5 Dove St. on Hilton Head Island. We met up inside the club at half past eleven. Then Aaron’s older brother Sheldon showed up. We started to drink a bit, dance, and have fun. You know the type of things that should be done at a dance club. Sheldon and I were not drunk but Aaron was buzzing at bit. This created a problem because when Aaron gets drunk he tends to enjoy fighting. It was around one o’clock when my cell phone rang. It was my best friend Isaac. He told me to bring myself, Aaron, and Sheldon to Club Life. This club was just around the corner so it was no problem to go there, so we did. Isaac was there with Chelesy, Vicki, Karen, Beau and a few of our other friends. We all started dancing, drinking and just having fun there. Aaron was not always dancing in the little group that we formed though. He seemed to be making his way around the club dancing with all the other ladies. Then out of nowhere a catfight* broke out. It was a pretty nasty one. The two girls were fighting like grown men, with PAGE 2 their fists balled up. *A catfight is two ladies fighting. It was around 1:45 when the DJ said last call. We quickly went to the bar so we could all have a Red-Headed-Slut*. Then all of us proceeded to make our way out the door to exit the club. We stood out side the club for a while then we went to the end of the walkway to talk in one large group. We were about five minutes into a group discussion when two Mexicans in an old Cammaro pulled up. They were obviously drunk... Free Essays on Narritave Essay Free Essays on Narritave Essay Narrative Essay PAGE1 My name is J. I’m going to tell you about something very frightening that happened to me. It all started with me and a few of my friends. I got a call around ten o’clock on a Saturday night. It was my friend Aaron, who wanted to know if I was going out. I told him that I had been planning to go to Club South Beach. This club is located at 5 Dove St. on Hilton Head Island. We met up inside the club at half past eleven. Then Aaron’s older brother Sheldon showed up. We started to drink a bit, dance, and have fun. You know the type of things that should be done at a dance club. Sheldon and I were not drunk but Aaron was buzzing at bit. This created a problem because when Aaron gets drunk he tends to enjoy fighting. It was around one o’clock when my cell phone rang. It was my best friend Isaac. He told me to bring myself, Aaron, and Sheldon to Club Life. This club was just around the corner so it was no problem to go there, so we did. Isaac was there with Chelesy, Vicki, Karen, Beau and a few of our other friends. We all started dancing, drinking and just having fun there. Aaron was not always dancing in the little group that we formed though. He seemed to be making his way around the club dancing with all the other ladies. Then out of nowhere a catfight* broke out. It was a pretty nasty one. The two girls were fighting like grown men, with PAGE 2 their fists balled up. *A catfight is two ladies fighting. It was around 1:45 when the DJ said last call. We quickly went to the bar so we could all have a Red-Headed-Slut*. Then all of us proceeded to make our way out the door to exit the club. We stood out side the club for a while then we went to the end of the walkway to talk in one large group. We were about five minutes into a group discussion when two Mexicans in an old Cammaro pulled up. They were obviously drunk...

Production of Acetone from isopropyl alcohol

Production of Acetone from isopropyl alcohol Introduction Acetone is one of the most widely used solvents in the world and can be used as an intermediate for several commercial products such as acrylic plastic, bisphenol, polycarbonates and epoxy resin, paints, and adhesives among others. According to Tremoulet et al. (Para 2), Acetone is often a by-product of phenol, with scientists capable of producing acetone from a variety of materials including propylene, cumene, and isopropanol.Advertising We will write a custom report sample on Production of Acetone from isopropyl alcohol specifically for you for only $16.05 $11/page Learn More In industrial production acetone is an organic compound with a chemical formula of (CH3)2CO. Tremoulet et al. affirm that during production of cumene, â€Å"hydro peroxide generated from this process undergoes slicing to engender phenol and acetone† (Para 2). Where scientists require a high concentration of high-purity acetone, they can undertake Catalytic dehydrog enation of isopropanol as a substitute method to manufacturing acetone. As a fresh engineer and based on knowledge in chemical engineering, this paper seeks to design an acetone plant that produces 50 thousand tons per year from isopropyl alcohol. Problem Statement For several decades, scientists have consistently tried to incorporate knowledge to individuals on how to produce simple acetone, with the importance of acetone becoming widely known. A research documented by Rahman indicates, â€Å"The catalytic hydrogenation of acetone is an important area of catalytic process to produce fine chemicals† (113). The fine chemicals are useful since the form key element in the conversion of liquid or gaseous fuels as well as having important application in the heat pumps. Typically, scientists have developed vast number of homogeneous complexes and heterogeneous catalysts that have existed until the date for the production fine chemicals, with little knowledge existing in the product ion of acetone using isopropyl alcohol (IARC 479). For this reason therefore, this paper seeks to provide a comprehensive report on the chemical production of acetone using isopropyl alcohol as the main material. Physical properties of all components Acetone is an organic compound having several physical properties during the entire process of production. Following the procedure in the production of acetone, the several materials emerge during and after the production. To begin with, in the feed drum there are normally three materials in this mixture.Advertising Looking for report on chemistry? Let's see if we can help you! Get your first paper with 15% OFF Learn More The mixtures found in the feed drum as described in the production process entail recycle stream, water, and isopropyl alcohol. This mixture has a number of physical properties noted as colourless, moveable, with mildly pungent smell and liquid in nature (IARC 481). The mixture goes through all other procedures including processes in the vaporizer, heater and reactor the mixture maintains similar physical characteristics. However, flammability of the mixture is eminent throughout the process and engineers should take caution during the chemical production of acetone. In the final process, the mixture produces acetone, as the final product and this liquid possesses characteristics such as colorlessness, mobility, flammability, and pungency in its smell. Production process and alternative processes In the process of producing acetone-using isopropyl alcohol, several processes are inclusive in this procedure. Since the advent of discovery of production of acetone, several Chemical Engineering processes and procedures have emerged with a range of materials proving imperative. As mentioned before, acetone can result from the chemical reaction of several materials. Laboratory production of Acetone can use isopropyl alcohol as the reactant; can use oxidation of Propylene process, oxidation of Butanol, oxidation of Isopropyl Benzene as well as Dehydrogenation of Isopropanol (Arda et al. 8). During the production or engineering process of acetone, all chemical reactions involved are essential to produce fine acetone, which is useful commonly as a solvent. To understand the chemical production of acetone, this study provides the entire engineering process of acetone from isopropyl alcohol using â€Å"feed drum, vaporizer, heater, reactor, furnace, cooler, condenser, flash unit, scrubber, acetone and IPA columns† (Arda et al. 10). The study will also provide a diagrammatic presentation of the process. Production process In common processes, original invention of acetone instigates in the feed drum where mixing of feed including isopropyl alcohol, water, and recycle stream takes place. Vigorous mixing of these feeds (components) leads to a substantial reaction. From the feed drum, the mixture goes to another important stage, where the vaporizer provides r oom for further chemical reaction (Arda et al. 11).Advertising We will write a custom report sample on Production of Acetone from isopropyl alcohol specifically for you for only $16.05 $11/page Learn More The mixture in the vaporizer changes the streams phase into vapor. After undergoing the necessary procedures required in the vaporizer, the mixture undergoes another important phase in the heater. In the heater chamber, the mixture undergoes vigorous heating to enhance reaction through subjecting the mixture to higher temperatures. Reactor is another important section, where this section provides tubular flow reaction. In the reactor, the process is capable of achieving two products namely, Acetone, hydrogen gas, while isopropyl and water undergo discharging. A concentrated mixture comprising of hydrogen, water, acetone, and isopropyl-alcohol proceeds to the cooler and then further to the condenser unit before it proceeds to the flash unit. In the flash un it Hydrogen, acetone, isopropyl-alcohol and water form the top product. The top product comprising of acetone proceeds to another important procedure in the scrubber. In the scrubber chamber, the main purpose is to separate hydrogen gas from the mixture. Thereafter, the bottom product produced in the flash unit comprising of water, isopropyl alcohol, and acetone is mixed with the bottom product from the scrubber in the acetone column. In the acetone column, the reaction produces acetone from the top product with almost 99-wtpercentage isopropyl and water (Arda et al. 7). 0.1% of acetone then proceeds to isopropyl alcohol column from the bottom product. Finally, the top product of the isopropyl column is taken to the feed drum. The remaining part of mixture (residue) found, popularly referred as bottom product, remains as dissipate of the reaction. The following is the general formulae for the reactions in the production of acetone using isopropyl alcohol. Advertising Looking for report on chemistry? Let's see if we can help you! Get your first paper with 15% OFF Learn More The production of acetone Discussion of the production process In the feed drum: A feed is a tank like object used in the mixing of the recycle stream and the feed stream. The mixture ran at a temperature of 25 Degrees Celsius in the feed stream, which the engineers assumed it was constant. The temperature in the recycle stream used was about 110 degrees Celsius. In the vaporizer: to reduce the chemical reaction speed necessary in the fine production acetone, it was important to consider the use of salt. Engineers used similar temperature of the mixture leaving the feed drum to maintain the reaction in the vaporizer. The mixture undergoes several chemical reactions to produce the product known as acetone. Kinetic data of the reactions During the chemical production process of acetone energy consumption and the rate of consumption are important factors considered in a bid to obtain fine acetone. This report adopted the kinetic energy data provided by (Arda et al. 15) to explain the e nergy consumption of the process. This part covered energy data consumed in the Feed Drum, where the process begins to the isopropyl-alcohol column, where the process ends. Other related processes (Chemical processes) Oxidation of Propylene-as postulated before, several other processes can be useful in production of acetone. Production of acetone can involve oxidation of Propylene. In normal occasions, a process for production of acetone by direct oxidation of propylene, involves the oxidation process by air. The process principally involves a solution of copper chloride with small quantities of palladium chloride mixed in the air to produce acetone. Chemical formulae: C3H6 + 1/2O2 CH3COCH3 Oxidation of Butanol- chemical engineers can as well produce acetone from a process of oxidation of Butanol. Rahman asserts, â€Å"The solvent used methanol, ethanol, propanol; n-butanol, ethylene glycol; propylene glycol, diethylene glycol, and triethylene glycol are useful solvents for hyd rogenation reactions† (120). According to Arda et al., catalytic oxidation of butane by using cobalt and manganese acetate produces acetic acid under a temperature rate of 150-225 degrees Celsius, where butane undergoes oxidation to produce acetone of almost 75-80% yield (18). Chemical formulae: CH3CH2CH2CH2CH3 + O2-CH3COOH + CH3COCH Oxidation of Isopropyl Benzene (Cumene) Cumene is an organic compound produced from an integrated process of producing phenol. Production of phenol further involves, â€Å"alkylation of benzene with propene to obtain cumene, oxidation of cumene to cumene hydro peroxide, acid cleavage of cumene hydro peroxide to produce phenol and acetone† (Rahman 114). According to the explanation given by Arda et al. (21), cumene is simply a product obtained from synthesis of propylene and benzene and oxidation of the product to produce acetone and phenol. Dehydrogenation of Isopropanol- Another important method of obtaining acetone is dehydrogenation of Isopropanol. Rahman postulates, â€Å"Isopropanol is widely regarded as an essential commodity in fine chemical synthesis which is used as a solvent in the industry and academia† (113). Normally, hydrogenation of acetone leads to production of Isopropanol, and the vice versa is that dehydrogenation of Isopropanol produces acetone. The catalyst used in this process is Zinc Oxide (ZnO) (IARC 483). The following is the chemical formulae for dehydrogenation of Isopropanol. Chemical formulae: (CH3)2CHOH (CH3)3CO + H2 Safety and environment concerns It is important to consider personal health and environmental safety concerns while undertaking chemical production of acetone. Acetone is a chemical like any other and there are possibilities of causing harm to human beings, animals and the entire flora and fauna (Tremoulet et al. Para 6). All chemicals used in the production of acetone comprise of some caution notices, which engineers of acetone should follow strictly to avoid explosi ve reactions. In special attention, engineers should ensure that they prevent contamination of soil, drains and surface water. According to Arda et al. (17), engineers interested in the production of acetone should strictly adhere to all industrial principles governing the production and consumption of chemicals including handling and storing of hazardous chemicals. Acetone forms explosive mixtures with air and is extremely explosive and users of this chemical should remain keen throughout. Engineers should address any accidental inhalation or suffocation and any accidental cases with any first aid before considering seeking health assistance from physicians. Preliminary cost of the materials For engineers to engage in the production of acetone, it is imperative to consider the preliminary cost of production. However, the cost of producing acetone depends entirely on the amount of acetone produced. The major aim of preferring to produce more attractive and affordable acetone in the market was to employ the use of isopropyl alcohol in producing acetone (Rahman 118). The production of acetone using isopropyl alcohol must be in a position to demonstrate the aspect of saving. Several materials and chemicals were useful and mandatory for the successful production of acetone. In a bid to determine the overall production cost of acetone for this project, this study employed a program costing technique known as CAPCOST to estimate the price of equipment employed. The following table provides a detailed cost data for the production of acetone of this study as adopted from an empirical study by Tremoulet et al. Total Production cost for acetone using isopropyl alcohol Item description Cost of the item Reactor Bare Module $204,300 Heat Exchanger Bare Module $96,500 Fired Heater Bare Module $234,200 Pump Bare Module $73,100 Vessel Bare Module $9,600 Bare Module Cost of Reaction Side $617,700 Catalyst $68,200 Total $496,100 Summary of the literature r eview Acetone is an organic compound produced using different chemical methods. However, this study dealt with the chemical production of acetone using isopropyl alcohol, which is an essential component in the production of acetone. Acetone is one of the most widely used solvents in the world and can be used as intermediate for several commercial products such as acrylic plastic, bisphenol, polycarbonates and epoxy resin, paints and adhesives, etc. In other places, acetone has been useful in nurturing women beauty, where women have used acetone in removing nail cuticles (Tremoulet et al. Para 7). Acetone is often a by-product of phenol, with scientists capable of producing acetone from a variety of materials including propylene, cumene, and isopropanol. Acetone production involves several chemical and physical processes including heating, vaporizing, reacting, cooling, condensing, flashing, heating and scrubbing. Production of acetone begins in the feed drum and ends in the isopropy l column where acetone finally emerges. One chemical formula can be useful in summarizing the process of producing acetone. CH3-CHOH-CH3 CH3-CO-CH3 + H2 can summarize the chemical reaction process in the production of acetone. It is also important to notice that production of acetone is a very reactive process that needs consideration of safety and environmental concern. All chemicals used in the production of acetone comprise of some caution notices, which engineers of acetone should follow strictly to avoid explosive reactions. Acetone forms explosive mixtures with air and is extremely explosive and users of this chemical should remain keen throughout. Finally, engineers should address any accidental inhalation or suffocation and any accidental cases with any first aid before considering seeking health assistance from physicians. Arda, Urun, Serkan Acarser, Muge Metin, Sila Gungor, and Ali Kucuk. Chemical Engineering Design Project: Acetone Production, 2009. Web. IARC. Isopropyl Alcohol Manufacture by the Strong-Acid Process. PDF file. Web. Rahman, Ateeq. â€Å"Catalytic Hydrogenation of Acetone to Isopropanol: An Environmentally Benign Approach.† Bulletin of Chemical Reaction Engineering Catalysis 5.2 (2010): 113 – 126. Print. Tremoulet Mike, Mike Unton, and Ed Feng. Production of Acetone Using Catalytic Dehydrogenation of Isopropyl Alcohol, 1998. Web.

Assignment Math Problem Example | Topics and Well Written Essays - 1000 words

Assignment - Math Problem Example The multiple regression analysis helps in examining relationship between one continuous dependent variable with one or more continuous independent variables. The regression analysis uses numeric data for analysis. In the field of public affairs, a researcher usually has to study various variables to quantify effect of one variable to other. In the case researcher does not include other factors affecting a particular variable it would lead to a particular bias known as ‘omitted variable biases. Multiple regression analysis helps in removing this bias by dealing with large number of explanatory variables. The study of these variables helps in asserting hypothesis wrong or vice-versa. This helps in identifying and generalizing the research findings for a larger population. The sample size needs to be sufficient for the analysis. The t-test or ANOVA is used with the data where variables are categorical and continuous. The mean scores of the groups are compared in order to understan d the difference between the groups. In the case of public affair, this analysis helps to test the probability differing two means. The correlation studies help in conducting rigorous research that can be done in order to understanding the nature of relationship between the variables. The correlation study helps in testing the validity of the research. The paired variables are linked with each other. The scatter plot produced to graphically present the correlation of a variable with the help of a linear line. The more is the gap between points from the straight line, the higher will be the weakness of relationship between those two variables. The direction refers to the slope of the scatter point. The variables can be in positive or negative relationship. The difference in one variable will have corresponding changes in the other variable. The positive correlation provides us information about the nature of change towards one another. The negative correlation shows that the change i s opposite direction. The correlation method is an appropriate method to examine the relationship of meaningful data. The data should be quantifiable. The correlation cannot be examined using categorical data. The correlation and regression studies are used for testing hypothesis and determining cause-and-effect relationships. The associated variables are studied for the association and the nature of association. There are various benefits of correlation test. This can help in predicting and helps in validating. This is a reliable method and helps in verifying theory. The Pearson coefficient is used when the variables are continuous. This requires one independent and one dependent variable. For example if there is a need to study the level of awareness of a social-environmental sustainability programs among different genders and its relation with success of program in particular geographic region. The level of awareness and the difference of awareness among the population can be und erstood by the correlation study. The regression analysis will help in identifying if the level of awareness was linked to the level of success of program. The t-test can help in accepting or rejecting the hypothesis that success of progra

Business Employment Law Essay Example | Topics and Well Written Essays - 2000 words

Business Employment Law - Essay Example As it appears, all other employees apart from Mark agreed to work overtime. In his submission, Mark indicated that he was not under any contractual obligation to work overtime. This infuriated Rebecca who decided to take the matter to the manager. However, it is also indicated that there was always bad blood between the two employees, and this seemed to be an opportunity to settle the scores. The dismissal of mark from the work is unacceptable and therefore he has the right of appeal. While the law provides the employers with the prerogative to dismiss employees for gross misconduct and without warning, the case of Mark is different. Firstly, the company should have let the employees know of the staff shortage. Secondly, such employees ought to have been requested to offer themselves for overtime work to compensate for losses incurred due to such shortage of employees. As it stands, the request to have Mark work beyond his normal hours appears to be an ambush. In addition to that, th e manner in which the information was passed to him is also wanting. It is vital to note that employees just like employers, have their personal rights1. On that material day for instance, Mark had an appointment with his girlfriend. He made such arrangement because he had not been informed of any changes by his boss. Therefore, it seems that the company suffers from lack of good communication and relationship with the employees. Thirdly, the dismissal is unjustified based on the fact that when Mark was employed, he signed a contract that indicated the time that he was to be in the job. His decision however mean it may seem to be was justified. There was no prior complaint that he failed to provide quality work because of incompetent or any other factor. It therefore seems that he was a dedicated person who understood his rights well. It seems that the management failed to conduct its independent investigations to ascertain the allegations2. Relying on the information provided to th em by a fellow employee was wrong since there could have been other reasons which could have prompted Mark to take the decision he did. Even if this was a gross misconduct according to the management, law requires that investigation is carried out. For instance, it is indicated that Rebecca and Mark had a malfunctioned relationship which affected their communication. It is therefore possible that this was a malicious act meant to punish Mark by dismissing him. She may have passed communication to other employees about the overtime work and failed to let Mark know in advance. The management therefore was in contravention of the statutes guiding dismissal. There are various unfair grounds through which one may be dismissed. They include lack of good reason, being asked for flexible hours and also if one refuse to work overtime. From the case, it is outright that the firm did not have objective grounds to dismiss Mark. He was dismissed immediately even though he was innocent. He had a right to choose either to work or not. Employees have their flexible time which they may choose to offer or not. Depending on prior communication with the company, employees may choose to comply or refuse. From the above mentioned facts, it seems that Mark is entitled to make a claim of unfair dismissal and get remedies. The law gives him the right to make such a claim through a trade union3. Some of the methods that would be used to address this issue may include mediation and

Types of Belts and Pulleys Research Paper Example | Topics and Well Written Essays - 2500 words

Types of Belts and Pulleys - Research Paper Example These belts are categorized into industrial (narrow, conventional, light-duty and double V cross section), automotive and agricultural. V belts have reinforcing cords in the belt that provide load-carrying capacity. This reinforcement is made of nylon, steel, rayon or glass fibers embedded in a cushion section (soft rubber material). The cushion section is externally covered with tough rubber and the interior is covered with a material that is resistant to abrasion. As the belt bends around the pulley, the length of its pitch line remains the same. The pitch diameter if the pulley is determined using the pitch line (Jadon & Verma, 2010). Flat belts:These types of belts are normally used in applications where high speeds are required or long center distances are involved. Flat belts are more efficient at high speeds compared to low speeds since they tend to slip under load. They are also used where drives which have nonparallel shafts are necessary as they allow twisting to contain th e relationship of the shafts. Positive drive belts:These belts have a notched underside that establishes contact with a pulley with similar design on the circumference. The belts have similar benefits to chain and gear drives because of their positive contact with the pulley. Positive drive belts are appropriate in operations where high efficiency, constant velocity of timing is required. They can also be used to reduce the size of the pulley and provide the same operating performance as large sized V-belt pulleys (Jadon & Verma, 2010).... Pulleys Pulleys are components that are used for power transmission in machines by mounting them on shafts over which belts run. These components are generally made of iron, steel plates or by welded construction. Pulleys may be of a split type or a single piece depending on the application. The types of pulleys can be categorized based on the belts used with the pulley into: a. Flat belt pulleys: These pulleys are of varying shapes and sizes, designed to fit the functional requirements. The main types of pulleys used with flat belts include: Armed Pulley The boss, spokes/arms and rim are the main parts of a pulley. The arms of the pulley are either curved or straight while the cross section is the shape of an ellipse. The rims of these pulleys have a slight convexity to prevent the belt from axial slipping during operation. Pulley with a Web The boss and rim of a pulley are connected with a web in the form of a disk when the diameter of the pulley is very small. Holes are made in th e web to make the pulley lighter. Cone Pulleys These types of pulley are mounted on the driver and driven shafts facing opposite sides to offer varying speed ratios between the two and maintain the speed of the driver shaft at a constant. The steps in the two pulleys have a diameter designed such that one belt can operate on the surface of any pair of steps. This type of pulley is used in drilling machines and lathes. Fast and Loose Pulleys In applications that involve a number of machines operated from one source of power, each machine has a fast and loose pulley configuration. Using this arrangement, any machine can be stopped or started independently while the shaft runs. Using a keyed joint, the fast pulley is mounted on the shaft

Improving Corporate Governance in Saudi Arabia Essay

Improving Corporate Governance in Saudi Arabia - Essay Example The key theme in cooperate governance is the nature and the extent of accountability of individuals in the banking sector, and the tactics they use to suppress principal-agent problem2. Background Information Saudi Arabia is the 2nd largest state in the western Asia in relation to the area. It is also the second largest Arab world after Algeria3. The state has a large economy in reference to other nations in the region with a GDP of over US$450 billion. It has the capability to maintain its economy, with sustained economy4. Saudi’s banks are among the leading banks in the GCC banking sector. Their average annual return is between 14% and 31%. This is as a result of a favorable banking environment prevailing in the region. In the recent years, banks analysts in the regions propose the use of Basel II as it will impact the growth and development of the industry. However, the banking sector has different challenges regarding to governance and transparency. This calls for amendmen ts of the structure of banking governance of the banking sector as this will impact on the growth, and development of the banking industry5. Research question The proposal gives possible solution in Saudi’s banking system, as it has reluctant corporate banking principles. The sector is deteriorating, as a result of reluctance on the part of the law bodies, leading to neglect of some key principles in banking world. This is evident from the fact that board members are engaging in activities, which compromise their role. Shareholders have not been playing their roles because they have been taken up by the management. This calls for change to enhance growth in the sector. Research Objectives The proposal aims at giving suggestions, which will improve corporate banking in Saudi Arabia. This will impact the growth and development of the sector as it will attract investors both locally and internationally. The changes will motivate shareholder as they will trust the board members a nd the management at large. Methodology Corporate governance is an international issue; it calls for ideas from all areas of study. The proposal recommends the incorporation of both qualitative and qualitative research methodologies to enhance the reliability of the results. Detailed research is also significant. Empirical studies will also enhance in designing the most appropriate model of dealing with banking corporate governance in Saudi. Such research includes debates on the same issues in different nations, changes adopted by other nations, as well as, suggestions from bank analysts. Below are some of the areas targets, in the process of changing corporate banking governance. 1. Principles of banking corporate governance It is advisable for the banking sector to adopt the suggestion put forward in the Sarbanes-Oxley Act of 2002-2003 in USA, Cadbury Report of 1992 in UK, and the principles of Corporate Governance of 1998-2004 (OECD). 2. Corporate governance guidance in reference to Asian Policy Brief These are important guidelines put across to ensure that banking in Asia get to another level. It entails different suggestions which will impact on changing corporate governance in Saudi Arabia. 3. Banks’ board and management should perform their duty in relation to their fiduciary duty This entails the duty of care. The board together with the management should ensure that they respect that duty. They should be keen on ensuring

Death in the Woods Research Paper Example | Topics and Well Written Essays - 1500 words

Death in the Woods - Research Paper Example umber of short stories where the narrator has made an attempt to describe the death of an old woman who dies on her way home from the village, and how soon after, how body becomes transformed mystically. The story is set in the nineteenth century in the deep dark areas of Illinois. This paper helps to provide an analysis on the same. Mrs Grimes is the main protagonist around whom the story has been woven. The narrator has presented himself as a very unreliable source upon which no one has a choice but to bank upon in order to hear the entire story of how Mrs Grimes died. She lived on the edge of society and made a livelihood by selling eggs. She and her husband did not have much standing in society as they were frowned down upon because her husband was called a horse thief. People were under the impression that they did not belong to a good family and thus did not deserve to be a part of the social circle. Mrs Grimes is thus ignored by the people around her, on a daily basis and she is quite used to the fact as well. Despite being quite an old woman, the narrator has described her physique as a rather appealing one. â€Å"A thing so complete has its own beauty.† (Anderson, S) She grew up as an indentured servant in the house of a German man. He treated her badly and made her provide him with sexual favours, as it has been suggested within the book, and this put her in the bad books of his wife, who beat Mrs Grimes up cruelly. However, she was rescued by Jake who helped her escape and married her. However, the two gave birth to a son and daughter – the daughter died during childhood and the son grew up to be like his father, and they both abused Mrs Grimes and gave her the worst time. They treated her much like the German master did and thus the narrator stated that for Mrs Grimes, life had always been rough, brutish and the worst form experienced by her and thus she did not know a different side to life at all. As she grew up, she began to take care of animals

Improving Corporate Governance in Saudi Arabia Essay

Improving Corporate Governance in Saudi Arabia - Essay Example The key theme in cooperate governance is the nature and the extent of accountability of individuals in the banking sector, and the tactics they use to suppress principal-agent problem2. Background Information Saudi Arabia is the 2nd largest state in the western Asia in relation to the area. It is also the second largest Arab world after Algeria3. The state has a large economy in reference to other nations in the region with a GDP of over US$450 billion. It has the capability to maintain its economy, with sustained economy4. Saudi’s banks are among the leading banks in the GCC banking sector. Their average annual return is between 14% and 31%. This is as a result of a favorable banking environment prevailing in the region. In the recent years, banks analysts in the regions propose the use of Basel II as it will impact the growth and development of the industry. However, the banking sector has different challenges regarding to governance and transparency. This calls for amendmen ts of the structure of banking governance of the banking sector as this will impact on the growth, and development of the banking industry5. Research question The proposal gives possible solution in Saudi’s banking system, as it has reluctant corporate banking principles. The sector is deteriorating, as a result of reluctance on the part of the law bodies, leading to neglect of some key principles in banking world. This is evident from the fact that board members are engaging in activities, which compromise their role. Shareholders have not been playing their roles because they have been taken up by the management. This calls for change to enhance growth in the sector. Research Objectives The proposal aims at giving suggestions, which will improve corporate banking in Saudi Arabia. This will impact the growth and development of the sector as it will attract investors both locally and internationally. The changes will motivate shareholder as they will trust the board members a nd the management at large. Methodology Corporate governance is an international issue; it calls for ideas from all areas of study. The proposal recommends the incorporation of both qualitative and qualitative research methodologies to enhance the reliability of the results. Detailed research is also significant. Empirical studies will also enhance in designing the most appropriate model of dealing with banking corporate governance in Saudi. Such research includes debates on the same issues in different nations, changes adopted by other nations, as well as, suggestions from bank analysts. Below are some of the areas targets, in the process of changing corporate banking governance. 1. Principles of banking corporate governance It is advisable for the banking sector to adopt the suggestion put forward in the Sarbanes-Oxley Act of 2002-2003 in USA, Cadbury Report of 1992 in UK, and the principles of Corporate Governance of 1998-2004 (OECD). 2. Corporate governance guidance in reference to Asian Policy Brief These are important guidelines put across to ensure that banking in Asia get to another level. It entails different suggestions which will impact on changing corporate governance in Saudi Arabia. 3. Banks’ board and management should perform their duty in relation to their fiduciary duty This entails the duty of care. The board together with the management should ensure that they respect that duty. They should be keen on ensuring

Design and Facilities in Curry Leaf Restaurant is the United Kingdoms Assignment

Design and Facilities in Curry Leaf Restaurant is the United Kingdoms Finest Indian Restaurant - Assignment Example These project a beautiful inner view that attracts both locals and visitors making Curry Leaf restaurant the preferred place by many. The restaurant has a main objective of making sure that, it provides not only Indian cuisine but also an Indian environment for its customers. Therefore, the restaurant management has come up with two concepts on how to go about realizing this goal. The first one is that the management proposed to establish an Indian garden with an Indian touch. The management had in mind a place that gives its Indian customers and all its customers a pleasant interaction with the garden’s natural beauty. A garden is referred to as a place to grow the plant and exhibit a variety of plants for ornamental purpose or practical use. However, since the restaurant is located in town and space is limited, a good layout plan is needed to realize a natural Indian garden look. For instance, to come up with a house a professional architect is needed the same case with a garden. In order to realize satisfactory results from a garden, the garden should be designed carefully considering its permanent and se mi-permanent features (Miller et al, 2012). An Indian garden combines the aesthetic Indian beauty, artistry from India and knowledge on growth and development of plants as well as principles of garden maintenance practices. May it be arranging trees, climber, shrubs, or any other flowers, a design is relevant. This is because designs outline the character of an object or a place in serving its sole purpose. The design may either be aesthetic of economic in such a way it attracts only for a purpose (Miller et al, 2012). Therefore, there are a number of fundamental factors to consider. The first one is that the garden layout should be convenient and comfortable to the owner. The second one is that the design should be simple and selective. For example, in this case, the garden is an Indian garden; therefore, the design should be simple where even an American Indian will recognize the Indian touch at a glance.

Problems Identified By The Narasimham Committee Essay Example for Free

Problems Identified By The Narasimham Committee Essay 1. Directed Investment Programme : The committee objected to the system of maintaining high liquid assets by commercial banks in the form of cash, gold and unencumbered government securities. It is also known as the statutory liquidity Ratio (SLR). In those days, in India, the SLR was as high as 38.5 percent. According to the M. Narasimhams Committee it was one of the reasons for the poor profitability of banks. Similarly, the Cash Reserve Ratio- (CRR) was as high as 15 percent. Taken together, banks needed to maintain 53. 5 percent of their resources idle with the RBI. 2. Directed Credit Programme : Since nationalization the government has encouraged the lending to agriculture and small-scale industries at a confessional rate of interest. It is known as the directed credit programme. The committee opined that these sectors have matured and thus do not need such financial support. This directed credit programme was successful from the governments point of view but it affected commercial banks in a bad manner. Basically it deteriorated the quality of loan, resulted in a shift from the security oriented loan to purpose oriented. Banks were given a huge target of priority sector lending, etc. ultimately leading to profit erosion of banks. 3. Interest Rate Structure : The committee found that the interest rate structure and rate of interest in India are highly regulated and controlled by the government. They also found that government used bank funds at a cheap rate under the SLR. At the same time the government advocated the philosophy of subsidized lending to certain sectors. The committee felt that there was no need for interest subsidy. It made banks handicapped in terms of building main strength and expanding credit supply. 4. Additional Suggestions : Committee also suggested that the determination of interest rate should be on grounds of market forces. It further suggested minimizing the slabs of interest. Along with these major problem areas M. Narasimhams Committee also found various inconsistencies regarding the banking system in India. In order to remove them and make it more vibrant and efficient, it has given the following recommendations. Narasimham Committee Report I 1991 The Narsimham Committee was set up in order to study the problems of the Indian financial system and to suggest some recommendations for improvement in the efficiency and productivity of the financial institution. The committee has given the following major recommendations:- 1. Reduction in the SLR and CRR : The committee recommended the reduction of the higher proportion of the Statutory Liquidity Ratio SLR and the Cash Reserve Ratio CRR. Both of these ratios were very high at that time. The SLR then was 38.5% and CRR was 15%. This high amount of SLR and CRR meant locking the bank resources for government uses. It was hindrance in the productivity of the bank thus the committee recommended their gradual reduction. SLR was recommended to reduce from 38.5% to 25% and CRR from 15% to 3 to 5%. 2. Phasing out Directed Credit Programme : In India, since nationalization, directed credit programmes were adopted by the government. The committee recommended phasing out of this programme. This programme compelled banks to earmark then financial resources for the needy and poor sectors at confessional rates of interest. It was reducing the profitability of banks and thus the committee recommended the sto pping of this programme. 3. Interest Rate Determination : The committee felt that the interest rates in India are regulated and controlled by the authorities. The determination of the interest rate should be on the grounds of market forces such as the demand for and the supply of fund. Hence the committee recommended eliminating government controls on interest rate and phasing out the concessional interest rates for the priority sector. 4. Structural Reorganizations of the Banking sector : The committee recommended that the actual numbers of public sector banks need to be reduced. Three to four big banks including SBI should be developed as international banks. Eight to Ten Banks having nationwide presence should concentrate on the national and universal banking services. Local banks should concentrate on region specific banking. Regarding the RRBs (Regional Rural Banks), it recommended that they should focus on agriculture and rural financing. They recommended that the government should assure that henceforth there wont be any nationalization and private and foreign banks should be allowed liberal entry in India. 5. Establishment of the ARF Tribunal : The proportion of bad debts and Non-performing asset (NPA) of the public sector Banks and Development Financial Institute was very alarming in those days. The committee recommended the establishment of an Asset Reconstruction Fund (ARF). This fund will take over the proportion of the bad and doubtful debts from the banks and financial institutes. It would help banks to get rid of bad debts. 6. Removal of Dual control : Those days banks were under the dual control of the Reserve Bank of India (RBI) and the Banking Division of the Ministry of Finance (Government of India). The committee recommended the stepping of this system. It considered and recommended that the RBI should be the only main agency to regulate banking in India. 7. Banking Autonomy : The committee recommended that the public sector banks should be free and autonomous. In order to pursue competitiveness and efficiency, banks must enjoy autonomy so that they can reform the work culture and banking technology upgradation will thus be easy. Some of these recommendations were later accepted by the Government of India and became banking reforms. Narasimham Committee Report II 1998 In 1998 the government appointed yet another committee under the chairmanship of Mr. Narsimham. It is better known as the Banking Sector Committee. It was told to review the banking reform progress and design a programme for further strengthening the financial system of India. The committee focused on various areas such as capital adequacy, bank mergers, bank legislation, etc. It submitted its report to the Government in April 1998 with the following recommendations. 1. Strengthening Banks in India : The committee considered the stronger banking system in the context of the Current Account Convertibility CAC. It thought that Indian banks must be capable of handling problems regarding domestic liquidity and exchange rate management in the light of CAC. Thus, it recommended the merger of strong banks which will have multiplier effect on the industry. 2. Narrow Banking : Those days many public sector banks were facing a problem of the Non-performing assets (NPAs). Some of them had NPAs were as high as 20 percent of their assets. Thus for successful rehabilitation of these banks it recommended Narrow Banking Concept where weak banks will be allowed to place their funds only in short term and risk free assets. 3. Capital Adequacy Ratio: In order to improve the inherent strength of the Indian banking system the committee recommended that the Government should raise the prescribed capital adequacy norms. This will further improve their absorption capacity also. Currently the capital adequacy ration for Indian banks is at 9 percent. 4. Bank ownership : As it had earlier mentioned the freedom for banks in its working and bank autonomy, it felt that the government control over the banks in the form of management and ownership and bank autonomy does not go hand in hand and thus it recommended a review of functions of boards and enabled them to adopt professional corporate strategy. 5. Review of banking laws : The committee considered that there was an urgent need for reviewing and amending main laws governing Indian Banking Industry like RBI Act, Banking Regulation Act, State Bank of India Act, Bank Nationalisation Act, etc. This upgradation will bring them in line with the present needs of the banking sector in India. Apart from these major recommendations, the committee has also recommended faster computerization, technology upgradation, training of staff, depoliticizing of banks, professionalism in banking, reviewing bank recruitment, etc. Evaluation of Narsimham Committee Reports The Committee was first set up in 1991 under the chairmanship of Mr. M. Narasimham who was 13th governor of RBI. Only a few of its recommendations became banking reforms of India and others were not at all considered. Because of this a second committee was again set up in 1998. As far as recommendations regarding bank restructuring, management freedom, strengthening the regulation are concerned, the RBI has to play a major role. If the major recommendations of this committee are accepted, it will prove to be fruitful in making Indian banks more profitable and efficient.

Cognitive Network Security

Cognitive Network Security Introduction: The rapid development of various communication and wireless technologies had led to ultimate spectrum insufficiency. This may cause a great spectrum extinction thereby not allowing new wireless services to be installed. To overcome this great spectrum disaster and to optimally use the underutilized bands, a new technology so called cognitiveradio evolved. This technology scampers the software programs thereby helps cognitive user to look for spectrum holes, pick the best among them, work jointly in coordination with other users and do not disturb the owner of spectrum on arrival[1].The members do stay connected in an ad-hoc manner and there is no guaranteed network architecture. This makes the privacy issues more intricate than in conventional wireless devices. [2]. The medium of transport is free air, any adulteration of data can be done without much being noticed by the sufferer and at the worst case, the data signals are even jammed. Establishing security in these networks is a ri sky task because of its inimitable quality. [4] The innate temperament of it has made it an open play ground for attackers. There are four layers in a cognitive network out of which Physical layer is the lowermost layer and various attacks are feasible here .The main focus is on attacks in these layers since it is the common layer and has same compatibility with all other devices. The rapid development of technology has led to a new attack so called Primary User Emulation Attack wherein the imitation of spiteful user as a primary transmitter occurs to deceive the secondary users and gain access over the white space. Better functioning of the Cognitive network is affected to a great extent if this Primary User Emulation Attack is severe.[3]Earlier methods and the most primitive are cyclostationary and the energy detection ones [11]. The first technique is based on the fact that the signals from primary users are periodic and do have regular cyclostationarity property. The second method involves comparison of energy level of the signal with a preset threshold. [10].These methods are already bypassed owing to the rapid growth of technology. It can be done either by impersonating the primary transmitted signal or high power signal to confuse the energy detector [9]. Thus to avoid the problem of PUEA, we need a trustable method to verify the arrival of primary user .One such method is verification of licensed user by means of biased reaction signalling[6]. The other technique involves LocDef , where we use localization technique by non interactive technique [7]. We can also use Public encryption systems thereby ensuring the trustworthy communication[5]. Primary user has a closely placed helper node which plays the role of a bridge thereby enabling of the verification of the primary user’s signals using cryptographic signatures and authentic link signatures.[8].There are hand off techniques meant for secret communication of sharing session keys between the client and the router [12]. We do add the tag for authentication in a transparent way so as no to interfere with the primary receiver but still maintain authenticity with the cognitive user. We can add this tag in parity bits of the codeword or in the modulation scheme .[13].But to make this signature embedding accurate, error control codes like convolutional codes, turbo codes or alamauti codes can be used. .A convolutional encoder is a linear predetermined-state device with n algebraic function generators and K stage shift register. The binary input data, is shifted as b bits at a time along the registers. Decoding can be done by either sequential decoding, maximum likelihood or feedback decoding[15]. In case of turbo codes, two RSC elementary codes are in a parallel organization. Maximum A Posteriori algorithm is used for decoding it in iterative process[16].In a highly noisy environments single error control codes do not have high coding gain. In order to improve this concatenated codes are preferred.[14] H ence to cope up with the FCC regulations, we proposed a method in which the authentication tag is embedded onto the data signal by the helper node after encoding and the comparative study of which concatenated codes serve the best to reduce the bit error rate has been discussed. II. PROPOSED METHOD: 2.1)HASH ALGORITHM: Procedure: Message is Padded in such a way that the length of message matches to 896 modulo 1024 . In certain cases ,the length may match yet the padding becomes additional. We do add a binary bit 1 followed by binary 0s to make the desired length. Depending upon the actual message size, we may have n number of bits padded where n=1 to 1024.We do assume that the message after padding is an unsigned integer of 128 bits and output of earlier two steps is a 1024 bit integer in order to calculate the length of message. Eight registers each of capacity to hold 64 bits (p, q, r, s, t, u, v, w) are needed to grasp the 512 bit results momentarily .This 512 bit output is carried over as an input to the consecutive stages. For the first stage, the previously stored transitional hash output is taken. On processing the padded message of 1024 bits, we get 64 bit as input per round. So to maintain the security and avoid repetitions, we do use a constant to point to the round number out of 80.After completion of 80 rounds, the final stage result is fed back to the first block until the message gets over. Thus we need (Oi-1) to produce Oi where I is the stage number. 2.2)METHOD OF EMBEDDING: We assume that the primary transmitter and the helper node share almost the same geological location and the helper node has a secret communication with the secondary users there. The primary transmitter on arrival generally transmits a data signal to its intended primary receiver. Since the primary transmitter has the highest priority and in no way it should be interfered we use the helper node to embed this security tag. The primary transmitter encodes the data sequence, modulates and transmits the signal. The data sequence after encoding is modulated and being transmitted by the primary transmitter. The helper node here repeats the signal and the hashed output is being embedded by it .Here the embedding is done in such a way that the tag to data ratio is comparatively low. Encode the data sequence to form N code words and each codeword contains p bits. We get an authentication tag by splitting the hash function output obtained earlier into p bit blocks. The tag thus obtained is su bstituted in the place of first p bits of the total N code words obtained. We do obey the regulations as per FCC since this tag embedding task is solely performed by the helper node. At the receiver end the authentication tag is retrieved and checked for authenticity. This tag verification is being done by the Cognitive Radio user upon reception since we did assume that the key for hash had been exchanged privately earlier. If verification is successful, the task is suspended and secondary user looks for any new white space. BLOCK DIAGRAM: RESULTS AND DISCUSSION: BER VALUES FOR CONVOLUTIONAL CODES: BER VALUES FOR TURBO CONVOLUTIONAL CODES: BER VALUES FOR CONVOLUTIONAL-ALAMOUTI CODES: BER VALUES FOR TURBO-ALAMOUTI CODES: REFERENCES: O. Leà ³n ,Hernà ¡ndez-Serrano, J.,Soriano, M.,. Securingcognitiveradionetworks, International Journal of Communication Systems,23: 633-652. May 2010 Parvin, S.,Han, S.,Tian, B.,Hussain, F.K, Trust-based authentication for secure communication inCognitiveRadioNetworks,International Conference on Embedded and Ubiquitous Computing, Hong Kong; China;,pp. 589-596. December 2010. Zhang, C.,Yu, R.,Zhang, Y., Performance analysis of Primary User Emulation Attack inCognitiveRadionetworks,International Wireless Communications and Mobile Computing Conference,pp.371-376. August 2012. Parvin, S.,Hussain, F.K.,Hussain, O.K.,Han, S.,Tian, B.,Chang, E., Cognitiveradionetworksecurity: A survey ,Journal of Network and Computer Applications, 35: 1691-1708. November 2012. Parvin, S.,Hussain, F.K.,Hussain, O.K, Digital signature-basedauthenticationframework incognitiveradionetworks, International Conference on Advances in Mobile Computing and Multimedia,pp.136-142. December 2012. Kumar, V.,Park, J.M.,Kim, J.,Aziz, A., Physical layerauthenticationusing controlled inter symbol interference, International Symposium on Dynamic Spectrum Access Networks,pp. 286. October 2012. Ruiliang Chen, Jung-Min Park, and Jeffrey H. Reed,Defense against Primary User Emulation Attacks in Cognitive Radio Networks,IEEE transactions on Selected areas in communication,26:25-37. January 2008. Tingting Jiang., Huacheng Zeng., Qiben Yan., Wenjing Lou.,Thomas Hou,Y, On the Limitation of Embedding Cryptographic Signature for Primary Transmitter Authentication, IEEE transactions on Wireless communication letters,1:324-327. August 2012. Chen,R.,Park,J.,Reed,J.H, Defense against primary user emulation attacks in cognitive radio networks, IEEE transactions on Selected Areas in Communications, 26:25–37. 2008. Liu,Y.,Ning,P., Dai,H, Authenticating primary users’ signals in cognitive radio networks via integrated cryptographic radio networks via integrated cryptographic and wireless link signatures,IEEE Symp. on Security and Privacy, pp. 286–301. 2010. Kim,H.,Shin,K.G, In-band spectrum sensing in cognitive radio networks: energy detection or feature detection? ,ACM international conference on Mobile computing and networking, pp.14-25. 2008. He, Y.,Xu, L.,Wu, W., A local joint fast handoff scheme incognitivewireless mesh networks , IEEE transactions on Security and Communication Networks, 7:455-465. February 2014. Xi Tan., Kapil Borle., Wenliang Du., Biao Chen, Cryptographic Link Signatures for Spectrum Usage Authentication in Cognitive Radio, ACM conference on Wireless network security,pp.79-90.2011. 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Chen,Z.,Cooklev,T.,Chen,C., Pomalaza-R ´aez,C, Modeling Primary User Emulation Attacks and Defences in Cognitive Radio Networks, International Performance Computing and Communications Conference,pp.208-215. 2009.