Google Analytics Results Essay Example for Free

Google Analytics Results Essay Within a week, your site should get some traffic. The report of this traffic will be found on the dashboard of your site as well as the Google site. Take your screen shot of the main analytics page (from the Google site) and paste it to a word document. In addition to this screen shot, include the following items: 1.Visit the Google site and analyze the total visits, bounce rate, traffic sources, and page views on your site. Write a short paragraph summarizing the specific numbers and what they mean (not the definitions of these fields but what the data is telling you). I found 1 visitor in my Google site. The bounce rate and traffic source was 100%. The page view was 1. 2. List three specific changes you can make to your site to increase the total visits. Search engine optimization is about ways to get your website to the top of search engines: This cannot be stressed enough. I can do this by generating useful content like articles and blogs, by social networking and the development of multimedia. This sounds easy but it’s a lot of hard work. Still, I can also strategically spread my content in different websites while keeping my target niche in mind. Be very careful not to over link to pages within my site, this is a new penalty from Googles most recent update. Use social media: Post compelling content and I’ll soon build a loyal following. Follow and share with other users, who may reciprocate and follow me. Keeping up to date with social media and finding time to post can be tricky, but it’s well worth it. Let people talk and become part of a community and they’ll promote your content for me. This will save me a great deal of time, and it will share much further. Be patient: Search engines need a lot of time to index a new website and domain. They need time to index all my content; its worth the wait and should be factored into my website profitability and/or popularity timeline. In the meantime, continue to add high quality content to my website and keep it up to date and relevant. 3. Write a short paragraph which explains how you could use this tool in the future to help you distribute information or sell products/services on the web more effectively. The good thing about the internet is that I can reach people from different countries of the world. Not only that, I can also find a plethora of great info on the web with a bit of research. Just imagine how my business can benefit from the powers of the internet when online users find me. Your business can be at an advantage if I can create your own website. Your site should be fully optimized and should contain highly relevant content so that online users can easily find me. Provide different pages for various information products that I am trying to sell. I can use articles, images, videos, and other effective marketing tools. What kind of info do I want to sell? Perhaps I can offer the info product in downloadable form or I can have your own shopping cart. The cart can provide a different shopping experience to all your customers and so they will not hesitate to come back again soon. My information products should also be updated regularly. No one is interested in obsolete information and make sure that I focus on the in-demand info or topics. Determine what other people are interested at the moment or perhaps in the near future. From there, I can already create the info products that can provide me with higher earnings. Monitor my sales and take out the ones that don’t get much attention from buyers. I can even ask for feedbacks so that I can choose my products well.

The Marketing Plan Of Yamaha

The Marketing Plan Of Yamaha Introduction India Yamaha Motor Private Limited. Yamaha made its initial foray into India in 1985. Subsequently, it entered into a 50:50 joint-venture with the Escorts Group in 1996. However, in August 2001, Yamaha acquired its remaining stake becoming a 100% subsidiary of Yamaha Motor Co., Ltd, Japan (YMC). In 2008, Mitsui Co., Ltd. entered into an agreement with YMC to become a joint-investor in the motorcycle manufacturing company India Yamaha Motor Private Limited (IYM). IYM operates from its state-of-the-art manufacturing units at Surajpur in Uttar Pradesh and Faridabad in Haryana and produces motorcycles for both domestic and export markets. With a strong workforce of more than 2,000 employees, IYM is highly customer-driven and has a countrywide network of over 400 dealers. Presently, its product portfolio includes VMAX (1,679cc), MT01 (1,670cc), YZF-R1 (998cc),YZF-R15 (150cc), Fazer (153cc), FZ-S (153cc), FZ16 (153cc), SZ SZ-X (153cc), SS125 (123cc), YBR 125 (123cc), YBR 110 (106cc) and Crux (106cc). . Vision They will establish YAMAHA as the exclusive trusted brand of customers by creating Kando (touching their hearts) the first time and every time with world class products services delivered by people having passion for customers. .Mission/Objectives They are committed to: Be the Exclusive Trusted Brand renowned for marketing and manufacturing of YAMAHA products, focusing on serving their customer where they can build long term relationships by raising their lifestyle through performance excellence, proactive design innovative technology. Their innovative solutions will always exceed the changing needs of their customers and provide value added vehicles. Build the Winning Team with capabilities for success, thriving in a climate for action and delivering results. Their employees are the most valuable assets and they intend to develop them to achieve international level of professionalism with progressive career development. As a good corporate citizen, they will conduct their business ethically and socially in a responsible manner with concerns for the environment. Grow through continuously innovating their business processes for creating value and knowledge across their customers thereby earning the loyalty of their partners increasing their stakeholder value. .Customer no.1 They put customers first in everything they do. They take decisions keeping the customer in mind. Challenging Spirit They strive for excellence in everything they do and in the quality of goods services they provide. They work hard to achieve what they commit achieve results faster than their competitors and they never give up. Team-work They work cohesively with their colleagues as a multi-cultural team built on trust, respect, understanding mutual co-operation. Everyones contribution is equally important for their success. Frank Fair Organization They are honest, sincere, open minded, fair transparent in their dealings. They actively listen to others and participate in healthy frank discussions to achieve the organizations goals/objectives. India Yamaha Motor Limited, known for its strong focus on the urban market in the country, has decided to go for a strategic shift in its business move. The two-wheeler player which is only a fringe player in the countrys rural market, which accounts for only 15% of its overall sales, intends to tap this market in a big way. YBR 110, the latest bike from the Yamaha stable to have been launched in India, will target the rural markets. As of that time, Yamaha Crux is the companys best seller in the rural market due to its good quality, long life engine and high mileage. Rural markets are the growth drivers for any company and they are no different. Yamaha has already penetrated into the entry level segment and has been successful in all its ventures. To tap this potential segment, they are focusing on increasing their network strength in tier-2 and tier-3 cities and increasing their sub-dealers in rural areas,, national business head, India Yamaha Motor Limited told Business Standard.Yamaha Crux is doing very well in the domestic and overseas market. Adding to this is their new launch YBR 110 which will definitely target the rural markets, add to their sales numbers and increase their presence in the rural areas. They expect to grow more and improve their performance in rural India, Yamaha is wary of competition from the well entrenched players but hopes to counter the competition through its unique product offering. They dont see any direct competition between Yamahas offerings and other companies. The Indian biking market is undergoing a complete transformation in terms of both product offering and customer preferences. Today, the Indian biker is driven by technology and style and Yamaha products perfectly fit the bill. Though Yamaha has a 12% market share in the deluxe bike segment, it is still a marginal player in the countrys two-wheeler market with a meagre share of 3.5%. Yamaha Motor Corp will invest about $200 million in its Indian unit over three years as it completes a third plant, which will ramp up capacity to 1 million units. For the coming three years, they think they will invest 7-8 billion rupees ($178-203 million), Takashi Kajikawa, president and CEO of Yamaha Motor, told a news conference at the India Auto Expo. Theyre looking at getting double-digit growth. They should touch 10% (market share) by 2010. By end-2010, Yamaha will complete its third plant in India, on the outskirts of New Delhi, and raise capacity to 1 million bikes annually. The company is targeting a share of 10% by the end of 2012. Yamaha has seen a fall in its sales in India, with April-December 2007 figures half of those for the corresponding period of 2006, part of a general decline in bike sales in India brought about by rising financing costs. They were focussing on rural market but by rising financing costs the sales and demand has seen a great fall. Their products enter in the declining stage. Product Declining Stage A reduction in product demand and sales occurs either slowly or rapidly, depending on the type of product provided to consumers, thus causing the product to enter the decline stage. A Sale decline may be due to technological advances, shifts in consumer tastes, or increased competition. Management can choose to continue to market the product (also known as maintaining the product), harvesting the product by reducing overhead costs such as RD in the hopes of continued sales of the product. As this the demand and sales of Yamaha bikes were reducing in India because people wants premium and deluxe products and Yamaha emphasis on value for money. So the sales of Yamaha bikes were drastically declining in Indian market . Sales always decline in this stage. Understanding the decline stage will help us to keep our product producing sales longer. In the decline stage of the marketing product development cycle, product owners lower or discontinue marketing efforts and expenses. The trick is for lower marketing efforts of them while competitors discontinue theirs. Similarly, if we continue to sell our product while our competitors pull their products from the market, we can squeeze out the last few sales for our product. Marketing Product Life Cycle Why Sales Decline Sales decline during this stage of the marketing product life cycle because: the market has become saturated, the technology has become obsolete, or the trend creating the demand has ended. The result is that unless our product is perishable or consumable, few customers still want or need our product. Market segmentation can enable us to find those few customers and to out-market our competitors to get those customers purchases. Marketing Product Life Cycle Using Marketing Research Can Slow Decline To continue making enough sales to earn a profit, we need to use market research to determine: how much you need to lower prices, which distribution outlets we should use at this stage, and how our other products can benefit from brand marketing from our declining product. Just as we want our child to have a long life and live well into senior years, we want our product to extend its life through the decline stage of the marketing product life cycle. Market segmentation can provide extended life to our product by revealing the last remnants of customers needing the product and by discovering new uses for our product. So we can increase our profits through this final stage of the marketing product life cycle. Product Development Meaning- The overall process of strategy, organization, concept generation, product and marketing plan creation and evaluation, and commercialization of a new product Innovative new products are the fuel for the most powerful growth engine we can connect to. If we decide to develop new products as part of our growth plan, were in good company. New product development can be described as a five-stage process, beginning with generating ideas and progressing to marketing completed products. In between are processes where we evaluate and screen product ideas, take steps to protect your ideas, and finalize design in an RD stage. Following are details on each stage: Generating ideas -Generating ideas consists of two parts: creating an idea and developing it for commercial sale. There are many good techniques for idea creation, including brainstorming, random association and even daydreaming. We may want to generate a long list of ideas and then whittle them down to a very few that appear to have commercial appeal. Evaluating and screening product ideas- Everybody likes their own ideas, but that doesnt mean others will. When we are evaluating ideas for their potential, its important to get objective opinions. For help with technical issues, many companies take their ideas to testing laboratories, engineering consultants, product development firms, and university and college technical testing services. When it comes to evaluating an ideas commercial potential, many entrepreneurs use the Preliminary Innovation Evaluation System (PIES) technique. This is a formal methodology for assessing the commercial potential of inventions and innovations. Protecting your ideas- If we think weve come up with a valuable idea for a new product, we should take steps to protect it. Most people who want to protect ideas think first of patents. There are good reasons for this. For one thing, we will find it difficult to license our idea to other companies, should we wish to do so, without patent protection. However, getting a patent is a lengthy, complicated process, and one we shouldnt embark on without professional help; this makes the process expensive. If we wish to pursue a patent for our ideas, contact a registered patent attorney or patent agent. Many firms choose to protect ideas using trade secrecy. This is simply a matter of keeping knowledge of their ideas, designs, processes, techniques or any other unique component of their creation limited to thereself or a small group of people. Most trade secrets are in the areas of chemical formulas, factory equipment, and machines and manufacturing processes. The formula for Coca-Cola is one of the best-recognized and most successful trade secrets. Finalizing design research and development- Research and development is necessary for refining most designs for new products and services. As the owner of a growing company, we are in a good position when it comes to this stage. Most independent inventors dont have the resources to pay for this costly and often protracted stage of product introduction. Most lenders and investors are trapped by a Catch-22 mentality that makes them reluctant to invest in ideas until after theyre proven viable in the marketplace. If we believe in our idea, we can be the first to market. RD consists of producing prototypes, testing them for usability and other features, and refining the design until we wind up with something we think we can make and sell for a profit. This may involve test-marketing, beta testing, analysis of marketing plans and sales projections, cost studies, and more. As the last step before you commit to rolling your product out, RD is perhaps the most important step of all. Promoting and marketing your product- Now that we have a ready-for-sale product, its time to promote, market and distribute it. Many of the rules that apply to existing products also apply to promoting, marketing and distributing new products. However, new products have some additional wrinkles. For instance, our promotion will probably consist of a larger amount of customer education, since we will be offering them something they have never seen before. Our marketing may have to be broader than the niche efforts weve used in the past because, odds are, well be a little unsure about the actual market out there. Finally, we may need to test some completely new distribution channels until we find the right place to sell our product. Strategic Marketing Tools Our tools are organized under our 5-Step Planning process. See down to find the step and tool that interests us most. The Market To Win Five Step Planning Process. Key Tasks 1.Pre-planning 3b. Define the Key Challenges 3a. Segment the Market 3d. Define the Value Proposition 3c. Target the Best Segments 3.Formulate Marketing Strategy 2b. Internal Business Audit 2a. External Market Audit 1b. Launch the Work 1a. Plan the Work 2.Undertake Marketing Audit 4. Complete the Marketing Plan 5. Implement Review 1. Pre-planning- The pre planning by Yamaha is that they pre-prepare themselves for the this declining stage of their bikes. They already made new bikes from their own product innovations for that drastic situation of declining and just need the right time to launch them. 2. Marketing audit/research-They did market research in advance that their products are declining because of rising financing cost. As they were focussing rural market and rising financing cost has affects the sales of their products. They also research that the taste of consumers are also changed, where their product was declining because of rising financing cost on the other side consumer are ready to buy premium and deluxe bikes. Business for premium and deluxe bikes was increased. 3. Market strategy- The market strategy Yamaha used that time they introduce their right products as per market demand. They focus on premium bikes segment that time. The key challenge was rising financing cost. They understand that the price will be not an issue for the premium and deluxe segment customers so the rising financing cost will not effect the sales and demand of their products and they were right. 4. Market plan- Yamaha uses right market plan with right market audit and with their right products for that time and got success for firm. 5. Implemented review- They implemented the right market plan in that declining stage of their products and in review they got success for their brand, products and maintain their image in motor biking industry. It is a sad fact that many marketing plans do not get implemented well.   There are many possible reasons for this but certainly poor project and change management is a key one.   If we do the pre-planning work well, there is more chance the Marketing Plan will be accepted and implemented as Yamaha done. Re-launch or reposition One strategy is the re-launch and re-position mature brands. Yamaha doesnt use this strategy because the taste of consumers is also changed. Product Innovation Product innovation is another strategy. They uses this strategy they innovate with their own products like Yamaha R1 and introduce their new products. The firm launched four new models in 2008. Two of them was of 125 cc and launched in February 2008. The other two, both of 150 cc, came in July and in November. Three new Yamaha Bikes for India in 2008 Globally, Yamaha Motorcycles has a performance oriented brand image and is known for their technological excellence. But thats not the case for Yamaha India with their damp and not so exciting current line-up of bikes. Realizing the power and growth potential of the Indian 2-wheeler market, Yamaha is bent on re-establishing themselves in India, only this time aiming for the brand image rather than going after mass market sales. As part of their strategy YMI recently launched the world class YZF R1 and MT01, furthermore Yamaha launched 3 new bikes in India in 2008. Yamaha YZF-R15 2008 Yamaha yzf r15 India Sports oriented, Yamaha YZF R15 is a track ready, made for India bike inheriting from the Yamaha R1. The new single cylinder, 4-stroke, 150cc engine has 4-valves, is liquid cooled and have Fuel Injection. The bike also has front and rear disc brakes. R15 launched in India in 2008. The power output was around 18 bhp. Yamaha FZ (150) Yamaha fz 150 India 2008 IMO The best looking among the 3, the Yamaha FZ is a mean-looking naked street bike, again made for India inheriting from the European FZ1. FZ share R15à ¢Ã¢â€š ¬Ã‚ ²s 150cc single cylinder engine but have air-cooled.Yamaha FZ 150 was also launched in India 2008. Yamaha Gladiator Type SS / RS Yamaha Gladiator 2008 SS RS India Yamaha Gladiator was available in two new variants Type SS (Stylish Sporty) Type RS (Racing Sports) and these bikes have the 125 cc engine block. Yamaha says SS RS have 26 improved features to make them dynamic and best performing bikes in their class. Gladiator Type SS / RS was also launched in India by the end of February 2008. Indian consumers got the feel of the superbikes mainly from the movie Dhoom (thanks to John Abrahams Hayabusa) and after that theyve been witnessing a regular growth in both, the sales and options (superbikes) available in India. Sources in the industry confirm that almost 600 superbikes are imported every year, which includes those imported by the company and those that come from indirect routes. Apart from growing in the domestic market, Yamaha is also looking to scale up its exports. They are very hopeful of increasing exports from India. In 2009 and so far in 2010, they have received good response and orders from the overseas markets. they export Gladiator Type SS, FZ16, YZF-R15, Crux, Enticer, Alba, G5 to countries like Colombia, Sri Lanka, Indonesia, Kenya, Bangladesh, Philippines. They definitely look forward to increase their presence in the overseas market and grow in terms of exports. Yamaha plans to capture larger market share in India. It is aiming for a 20% share in the Indian bike segment especially in deluxe and premium range products. They have been receiving an overwhelming response for their premium and deluxe segment models. They have clocked a robust performance so far and should achieve a market share of 20% in the deluxe and premium segments. Currently Yamaha has 3.5% market share in India but the sales are picking up very fast and the company foresees a robust growth in coming years. By end of 2012, it intends to have at least 10-12% market share in the country. They expect to grow 40% in 2010 and 30% in 2011. Their main growth will be from the FZ series. Premium products like YZF-R15 and FZ-15 continue to showcase strong demand and robust sales. In the deluxe segment, they have succeeded in garnering a market share of 12%. SWOT ANALYSIS STRENGTH Good quality Long life engine High mileage Unique product offering Technology Style Brand WEAKNESS Wrong focus segment Emphasis on value for money Wrong trend OPPURTUNITY Innovation Increased product quality Product for rural areas Big market (domestically globaly) THREAT Competition Strength Yamaha has good quality motor bikes. Their bikes engine are long lasting and fuel efficients. They uses Japanese technology for their products. They offers unique products to market. They have different styles of product and they are known for their brand image in motor biking industry. Weakness They were previously focus on wrong segments. They emphasis on manufacturing value for money products. The trend on focusing on rural industry was wrong. Opportunity They have innovated opportunity to launch their new products. They have increased quality products like R15 and FZ16. They have opportunity to rule for urban as well as rural areas. They have big market opportunity domestic and internationaly. Threat Yamaha have lots of threat from their competition. Yamaha is wary of competition from the well entrenched players but hopes to counter the competition through its unique product offering. The Seven Ps of Marketing The basic Four Ps of Marketing Product This is the most important thing in the mix, the physical product or the service that the entity is offering for sale to the public. We will need to market this to the customers by telling them the unique features and benefits the product has to offer as Yamaha did most of the time when its value for money they emphasis on that, when its about looks and image they shows that as well. Price This is the price or amount that the customer needs to giveaway in exchange of the product or service we are offering. Marketing strategy will need to ensure that people will get the perceived value as greater than the price they will need to giveaway. Yamaha give the price of normal bikes and gave the looks of superbikes. Placement Placement or distribution, we will need to spell out where the product or service is available. This may either be online or offline, we will need to inform the public where the products may be available. Yamaha places their products in showrooms as well their full descriptive images online. Promotion We will need to promote the product or service whether online of offline. Online marketing makes it cheaper to conduct promotions and reach as many people as possible. Yamaha mostly uses brand ambassadors for the products and also promotes in motoracing. The next three Ps People In order for any marketing activity to be effective, to will need to train and motivate the people to do their job. The people that delivers the product or service and those that come in between the customer and the manufacturer needs to know their job for the strategy to work. People may also refer to the customers who will need to buy our products, they are very important to be considered in the development of our marketing strategy. Yamaha trained their people on routine intervals so they can get the best out of them. Process Customer satisfaction is one of the most important roles of marketing. If we can follow the process of delivering high quality service or products to the customers, Our marketing efforts will never be wasted. As Yamaha did uses the process and deliver the right product on right time. Physical evidence Online, it is difficult for the customer to know how the product is going to benefit them. Thus, we will need to create an element by which the customer will be able to feel, taste and smell the product or experience the service. We can do reports and articles that will excite the customers about the product and the service. Yamaha shows the physical evidence of their products in commercials, movies and road shows. Conclusions In conclusion, the success of Yamaha is inseparable with the scientific business strategy. The business strategy is a general concept. It includes two indispensable elements called competitive strategy and marketing strategies as well as the concept of the business strategy. The strategic concept of Yamaha is to take the demand-side strategy. Yamaha subdivides the whole market into several objective markets according to the researches about the partialities of different individuals. And then different types of motor bikes are put into the market aimed at attracting different consumer groups. The competitive strategy of Yamaha is to improve the innovative ability to win the competitive advantage. Strong technological innovation ability makes Yamaha stand in the most forward position of motor bikes industry all the time, and characterized this brand by a special vitality. And the marketing mix of Yamaha is to use the integrated marketing strategy including product, price, promotion and place. It values the construction of a brand, the orientation of its products and pays a lot of attention to technology improvement. It increases the sales through sensitive advertisement, presentation to the celebrities and large-scale entertainment.  Ã‚   Expectations from the Course Module: When I started this assignment, I had a perception that marketing is identical to sales. Being from commerce back round I also thought that marketing is conflicting to financial studies. However now I can analyze that marketing is a social science. Through the interactive lectures I have learnt that marketing brings together all the elements of management together, namely finance, operations and human resource management. Overall the course module has geared me up as a person who now has managerial skills in all types of verticals. Learning Outcome: I would like to start my learning outcomes from the same fact that being from the Commerce background and always took Marketing as a very spendthrift department and always thought they are trying to put up their Budgets and Expenditures very high and would not allow them to get around to utilize the Budget as they wished or planned. I was always critical of the plans of the Marketing team in the company where I work and would always argue and win back as much pounds as I could to cut on their lucrative Budgetary proposals. But after the Tutor brought in the various Marketing concepts like Situation Analysis, Branding, Segmentation, Marketing Mix, etc., were very clear. The situational analysis taught me how to use the tools of SWOT, PESTLE, the five competitive forces of Michael Porter. That the objectives of an organization or business should be realistic came to light through the learning of the SMART theory of goal setting. I understood that how the goal of a business or company are aligned at every level of business and that their vision and mission are clear.. The tactics part actually has presented before me the entire marketing mix process. It has taught me how the 7Ps of marketing are useful across an organisation or a product or service. The 7ps have taught me how to integrate different methods in management to analyze the operational effectiveness of a business. Personal Experience: My experience as a student in this subject has been great one and has given me a great learning for imparting at my place of business. The concepts that have been taught in the class by the tutor, I am convinced that I can have great success in the marketing field now. As prior to this course module I had always shied off from marketing plans or topics. This is how I have been able to put my learning experience into the learning about Yamaha.

Role of Computers in Architectural Design Process

Role of Computers in Architectural Design Process Introduction Outline Intentions The intention of my research is to investigate the role computers play as a visualization and representational tool in the architectural design process. The thesis proposes to ascertain an appropriate understanding of our experience of the emergent digital realms.This involves investigating the need to visualize a building before it is created in practice and the degree to which CAD programs are used as a design tool as a means of testing and evaluating architectural processes. As part of examining the benefits computers has in the field of architecture I assessed the degree to which they have distanced the practitioners in architecture from hand drawings and physical model making and how virtual architecture could be detrimental to the disciplinary field Involving the emergence of paper architecture showing theoretical proposals using visualizations. Many architects believe that the traditional hand renderings and conceptual sketches have now become a lost art to the cost of archit ectural design. The research examines how these digital technologies help architects to design and how visualizations act as a way of communication between client and designer. This involves researching into architectural graphics as a marketing tool and looking into the future of computational methods as a visual and development tool for building design. The question will therefore be proposed of whether architects and designers have maintained the hands on approach associated with the discipline, or whether this has been abandoned in favor of computer graphics as a visual tool. Are computers taking away from the traditional methods and if so what are their advantages to the discipline? Methodology To assess the degree to which CAD software helps architectural design firms, I looked at two firms which rely heavily on CAD software as a design tool and one firm, which not only believe in a traditional approach, but use predominantly models and hand drawings for conceptual stages. This involved assessing critics views, personal judgment and analyzing the pathways they took in relation to initial brief and concepts to construction stages. The three case studies selected are intended to show the varied use of computing software and its adaption to various styles of office organization and philosophies. A description of the three firms working methods is analyzed and comparisons drawn against these case studies focusing on the diverse working methods. The study then formed the basis of a conclusion in which a summary of the results is documented. Chapter 1:   Literature Review of Current Computation Trends What should be the exact scope of the computer involvement within the architectural discourse? This question has been present since the beginning of the use of computer aided architecture software. It is notable that many of the designs we see in todays architectural world could not have been achieved without use of computer visualizations and extensive 3D graphics, However the question of how much should computation techniques be used is always present. Will the age old two dimensional flattened image give way to the intelligent three dimensional digital models as a way of communication? As apparently simple as this question might be, the answers are considerably more complex. An architect throughout the ages has communicated via a pen or pencil and a piece of paper. They have quick ability to identify their projects functioning and particularities with a simple doodle.   This method of working has not changed.   However according to Vesselin Gueorguiev (2008, p.6) the architectural and design visualization industry is predicted to grow by 23% over the next 7 years'[2].   A new generation of structures and concepts is being created that recognizes the computer not only as a drafting and rendering tool, but also as a potentially powerful tool in the generation of designs themselves; in other words an intelligent drafting machine.   With the use of 3D modeling, renderings and visualizations, an architect has an excellent opportunity to play with your imaginations or thoughts, enabling the creation of pieces of architecture that could never have been rationalized with the use of pen and paper technique alone.   An increasing number of digital designs are now being published and praised by critics as meaningful and influential to the architectural field.   This emergence of paper and theoretical architecture is rapidly expanding with many architects adopting a research approach to practice, led dominantly by computers as a means of experimenting in forms, aesthetics and expressing the investigations achieved.   Helen Castle for instance describes how cities shapes might be grown in digital laboratories in order to aid evolved urban design (2009, p.4)'[3].   Evidence of this is shown in Figure 1 showing a digitally produced master-plan for a carbon-neutral resort and residential development on Zira Island in the Caspian Sea.   For a long time architecture was thought of as a solid reality and entity: buildings, objects, matter, place and a set of geometric relationships.   But recently, architects have begun to understand their products as liquid, animating their bodies, hyper-surfacing their walls, crossbreeding different locations, experimenting with new geometries.   And this is only the beginning (2005, p.22)[4]. It is undoubtedly evident that advanced rendering and 3D systems can help to envisage of what architecture might be, however the computer is not a human being and should not be treated as such.   Ultimately it is the architect who is controlling the ideas, programming and concepts and the computer merely facilitates instructions. Therefore the computer is just a way of copying, simulating or replacing manual methods of design, simply a tool to replace the pencil.   Kosta Terzidis concurs with the argument stating that unlike humans, computers are not aware of their environment (2006, p.37)[5].   In this computer age, architects are constantly striving to generate and introduce a new way of thinking about design.   The problem is that often neither the designer is aware of the possibilities that conceptual schemes can produce nor the software packages are able to predict the moves or personality of individual designers.   The result therefore is that the computer is used mor e as a medium of expression rather than a structural foundation for architectural experimentation.   Has the emergence of digital realms as a result of computer formulated design led to architecture being produced as a mass media image rather than a piece of beautifully crafted, functional and creative architecture? Architects such as Beatriz Colomina took the subject of media of architecture as an exhibition piece from the 1920s to the 1950s, therefore this fanciful image of architecture was not just brought to light by the digital age.   This notion of extremely visual 3D architecture has however been condemned by many critics, with many believing that the actual computer image is surpassing the reality of the building itself.   Branko Kolarevic points out the problem that; There seems to be a sense among the generation of school leavers that because they have mastered a software they are sufficient as architects, and they almost immediately seem to be leaving to set up their own practice, which usually turns into a graphics company for websites (2005, p.70).[6] The notion of using computers more as a marketing tool is very prominent in todays culture.   This is especially important in times of economic recession where every niche a practice has will be exploited to offer a more attractive service to the client.   Images sell buildings.   As a result, many architecture graduates are employed solely to use their skills of computer renderings rather than their knowledge of design; in effect turning into CAD monkeys and simply key based operators rather than architects.   The perception that computer graphics is enhancing buildings is viewed as a myth by many.   As [8] to simply draft the drawings required and preparing a project for construction and tender documentation.    For many designers, the computer is just an advanced tool running programs that enable them to produce sophisticated forms and to better control the realization of a design.   Critic Kosta Terzidis states that, whatever capabilities a computer may have it lacks any level of criticality and its visual effects are nothing but mindless connections to be interrupted by a human designer (2006, p.48).[9]   I agree with this point as to fully determine a solution; an architect should be intrinsically linked with their proposal via physical models, sketches and general hands on approaches.   A computer does not have the ability to reflect and respond to an environment set by the user; in other words the computer output is simply a response to the designers input.   Due to the nature of complexity in many 3D programs, architects can become lost in their designs with a loss of control over the fundamental solution to the problem.   Balakrishnan Chandrasekaran from Ohio State University states the very vagueness and ambiguity of sketches plays an important role in the early stages of design (2007, p.65),[10] see figure 2, which explains with the use of color to highlight the dominant architectural elements. It is vitally important that we do not loose this affinity with sketching that our architectural discourse has been built on.   In this digital age the benefits computers can bring to the design process is profound however, we must not let computers control architecture.   Let humans control architecture and allow a combination of sketches, CAD or virtual models and computation control our future worlds.  Ã‚  Ã‚   However the terms, concepts and processes that seem inconceivable, unpredictable and impossible by a designer can be explored, implemented and tested into new design strategies and solutions within the digital world.   This experimentation has given rise to new design processes and concepts such as genetic algorithms, parametric design and isomorphic surfaces.   Branko Kolarevic (2005) makes the argument that; Digitally driven processes, characterized by dynamic open-ended and unpredictable but consistent transformations of three dimensional structures, are giving rise to new architectonic possibilities (2005, p. 2).[11] CAD programs assist in helping an idea to be physically realizable creating a new dynamic solution.   Computers simply assist in reinforcing our creativity and making us capable of doing things, which would be considered impossible by traditional means.   This rise of algorithmic design as a result of digital design may be particularly beneficial to that of urban master planning for the future of our cities.   Michael Batty for example talks about algorithms stating: This new species has mutated the way man perceives architecture and his place within it.   It has allowed a different thought process to be applied to how we exist in this world, and how we build up the world around us, and how the world builds itself (2009, p. 47).[12] From this quote it can be said that 3D visual programs can help us understand and analyze our cities and enable the designers to navigate them in new ways and pave a better way for the future.   However this notion of a digital city is merely conceptual at this point with Planners being unaware of the possibilities of new interventions derived from 3D analysis.   Therefore the spatial development of a digital city at this point in time is still untried, considered unresolved and unaware if the digital mutations emerging from our computers actually work functionally. In conclusion this chapter has emphasized that;all that is digital need not be a Trojan horse of marketisation and all theoreticians and designers that have embraced computer based design and manufacturing need not be neo-capitalistic zealots; Anthony Vidler (2008, p.111).[13] The emergence of computer simulation programs can open up new possibilities of design and push architectural skills in a direction previously not possible via pen and paper.   It is enlightening to know that new CAD programs have implemented change in the design discourse in terms of freedom of experimentation.   The seemingly impossible is now very much realizable thanks to the computer.   However the worry by many critics is that architecture becomes more about novelty as a result.   It has become apparent that the image produced on screen can often be misleading and act as a misrepresentation of the actual materiality. To summarize Digital technologies act as almost organic rather than prosthetic and provide an extension to the hands of the maker, freeing up time for other important work to be done.   Problem solving is an action which we perceive in multiple modalities and so various methods should be encouraged to benefit the future of architecture.   However when and to what degree we should use CAD as a form developer, visual agent and general helper to the design process? The next chapters will use case studies to examine how three well known architect firms use CAD in their practices.   It will highlight the various positions and attitude towards the use of CAD software and determine the stages at which computer visualization software is used in the design process as a development tool. Chapter 2:   Caruso St. John Architects:   The attraction of tradition Since their inception in 1990 established by Adam Caruso and Peter St John, Caruso St. John architects have strove to maintain traditional qualities of architecture such as ornament and decoration, texture and color.   Caruso and St. John have learned from figures like the Smithson, Robert Venturi and Adolf Loos that architecture is good when it is enmeshed in the patterns of everyday reality and not virtual reality.   Over the last 20 years, the partnership has very much avoided the high tech, shiny newness associated with the modern world of architecture.   The trend of globalization and constant expansion is a route which this firm has not taken.   This non-heroic stance has involved rejecting new methods of technology engaging solely on the past as a generator for the future of the city.   As David Leatherbarrow states, originality is only genuine when it is unsought (2009)[14].   This rationality and belief in the architects hand, calling upon memory and feelings is what makes Caruso St Johns work remarkable in a modern way.   It should become apparent in the following case study that computer digital aids can be used sparingly and effectively to produce emotional, human led architecture. It is unrealistic and utterly frivolous to reject computer aided software completely and Caruso St John is no exception to this.   It is however more about the way in which they embrace the computer as an architectural design tool and at precise working stages that is of particular interest.   The computer does not rule their practice, rather the architect controls the decisions via skills intrinsically and traditionally linked with the architect.   Adam Caruso in a conversation with Paul Vermeulen states, Foreign Office Architects say that new overlaid programmes and, more bizarrely, new ways of working with computers will allow you to have new spatial urban possibilities, and that architecture, rather than being resistant to the forces of global capitalism, should respond, should represent it.   I still believe that architecture should be resistant (2002, p. 88).[15] It is clear that Caruso St John follow a framework of refraining from the extensive use of technology in a rhetorical way.   In their approach to a project, the firm use a lot of large models to visualize the projects internally, however they tend not to do many presentation drawings using CAD renderings.   Rather they take photos of models (evident in Figure 3), use sketches and perform verbal presentations with their clients.   They avoid at all costs the shiny visualizations associated with computer visual programs. Even with the negative feelings towards computer led architecture, the firm use CAD software quite early as a design tool and as Adam Caruso in an Architects Journal article states, we dont think it changes the form of our architecture.   Our production drawings are much like what they were when we were hand drawing (2006).[16]   Inevitably the partnership still use the hand as a design tool in which the architect creates spaces to which they are emotionally linked, while a tangible connection is made in relation to the computer at the appropriate stage of the design. Rowan Moore an architectural critic states the point that where other architects give primacy to technology, or the image of modernity or abstract form making, the consistency of Caruso St Johns work is in the attitudes behind it (2002).[17]   Caruso St John has no predetermined attitudes towards modern or traditional design methods but choose to select the appropriate at a particular moment in time.   The firm has carefully embraced CAD as a design tool within the office without it superseding their principles and beliefs where a pen and paper should sit comfortably beside a computer running CAD software. CAD drawings, graphics and photos were translated into machine milling instructions, allowing positives to be cut from resin board and hard latex moulds then made to form the faà §ade of the building.   Without the ability to produce a 3D computer model this would never have been achieved.   Caruso St Johns approach is not simply about knowing how to apply CAD techniques, but when to apply them to achieve the best response.   Models and sketch drawings will always lead the way within this office, however CAD software is consistently used to aid with ideas, facilitate construction drawings and to rationalize themes and ideas.   Its all about moving between the two worlds of the real and the virtual to achieve a homogenous whole.   Caruso St John often remark on how little computer technology has affected the development of architectural form and in their essay Frameworks the duo state they are doubtful whether completely new forms can exist (1996, p.41)[18].   For them, it is cheating to muck around with algorithms and mapping programs to generate forms.   Adam Caruso in Tyranny of the New states his distaste for computers used in this way condemning how the forms: lack the complexities and ambiguities that are held within the tradition of architectural form, these shapes quickly lose their shiny novelty and achieve a condition of not new, but also not old or ordinary enough to become a part of the urban background (1998, p.25)[19].   Effectively the belief is that computer generated forms have no place in our current urban context and lack any particular sense of place.   In Contemporary Architecture and the Digital Design Process Andrew Kane remarks that there is an increased belief amongst experienced clients that digital representation of design proposals is essential to close the gap between their understanding of the conceptual ideas and the realized finished form (2005 p.vii)'[20].   This is not the case in Caruso St Johns practice.   A multitude of models and a close communicative relationship with their clients ensures complete understanding of the project on both without the need for extensive use of computer generated form.   Through a physical and verbal understanding of design elements, a computer can have no advantage over a close relationship developed with a client. To summarize, it must be noted that this affiliation with traditional values and qualities is an admirable approach in the face of modernity in a high tech world.   The formulation of design within Caruso St Johns office involves a multitude of mediums with CAD software being one of those.   However, their use of it doesnt restrict the design formalities but merely assists them in engaging with the project more intrinsically.   Computers are used frequently within the office like every other architects business; however they do not use its powers as a form, plan or aesthetic generator.   Caruso St John avoid the extensive use of the computer image generation path and the stardom associated with this archetype in favor of being linked with the physicality, a model or a pen and paper can bring, rather than the autonomous production of a drawing filtered via a software program with no sense of personal touch.   To conclude it can be stated that Caruso St John have avoided the nostalgia of digital realms of visualization but have embraced the use of CAD software programs as a communicative tool with contractors, as an aid in production design and as an aid in visualizing their initial sketch idea in its contextual environment. The next chapter is the second case study of a practice with a different approach to the use of CAD in their everyday work.   Chapter 3:   Zaha Hadid:   Towards a new realm This chapter will use the practice of Zaha Hadid to examine how they use CAD in their working methods and allow an examination of the effect it has had on their design philosophies and the work they produce. Zaha Hadid has defined a radically new approach to architecture by creating buildings with imaginative geometry to evoke the hectic nature of modern life.   She transcends the realm of paper architecture to the built form creating archetypes never envisaged before.   Her work is known widely for the dramatic images produced of seemingly impossible pieces of architecture yet many of these complex images have been realized and built contrary to many beliefs. All of this would not have been impossible without the advent of computer-aided software to allow architects almost infinite freedom to create any shape they wanted.   In particular the use of computer aided manufacturing (CAM) has become increasingly popular in Hadids practice.   The ability to manufacture a physical model from a 3D computer model has allowed the firm to fabricate scale models using CAM technology and therefore allow an appreciation and review of what could be realized at full scale on site.   Subsequent ly full scale components are then created from the computer model.   It is through this extensive use of computers, that has enabled Zaha Hadid to minimize the need to dumb down her architectural wonders and requires contractors to build her works of complexity.   Her decision to virtually leave the drawing board in the 1980s in favor of graphic paintings to express her visions was a bold statement.   One of her paintings displayed in Figure 5 demonstrates the complexity of her ideas.  Ã‚   The emergence of computer visualizations simply begged Hadid to embrace it to express her bold, flowing spaces. The critic Aaron Betsky remarks how she does not invent forms of construction or technology; she shows us a world in new ways by representing it in a radical manner (2009, p6).[22] The influence of the computer in Hadids working method is clearly visible in the Phaeno Science Center in Wolfsburg, where the architects started the project at conceptual stages by deforming a hypothetical grid and depressing it at points using a 3D visualization program.   This push and pull of elements using CAD software is evident in Figure 6.   However often what happens in practice is that the more experienced architect such as Hadid will delegate the computer generative work to a younger colleague to visualize.   As Aaron Betsky remarks; she sketches and does all the precise lines that indicate her design objectives, her co-workers render the work at a larger scale and fill in the spaces between her gestures she now produces paintings that are only white lines on black paper, ghosts of a future city (2009, p.11).[23]   It is notable therefore that the perceived heroes of the architectural world such as Hadid still will connect with their spaces and concepts via a pen and paper before ever conceiving any manifestations on a computer.   The question that keeps coming back to us therefore is whether all architecture still stems from the simplicity of the hand?   Patrik Schumacher a partner in the office proclaims of the primacy of the computer, arguing that it is the technologies that rely on its power that are allowing us to create what we consider to be truly modern structures (2009, p.14).[26]   As her paintings and sketches disappear into computer renderings and forms, their imaginative qualities begin to disappear too as a flattened, sterile computer visual image can never be a substitute for the emotion a hand drawing can bring.   The digitally produced image can often be a misrepresentation of the actual building product The use of computer visualization programs in Hadids office however has enabled the emergence of reweaving reality.   Joseph Giovannini states that, In Hadids laboratory, the mediums of design were not tethered to representation but instead encouraged ways of seeing released from convention.(2006, p.23)[27]   Computers allowed Hadids office to break away from conventional architectural expression in favor of shifting simulations of representation.   The pedestrian bridge at Zaragoza, Spain is based on a computer procedure called lofting, a term used in the computer program Rhino.   It involves the continuous morphing of one architectural section into another as the initial shape transforms through the ends of its trajectory.   Figure 8 demonstrates this morphing shape achieved via this CAD process.   Something never possible via traditional means.   As Aaron Betsky states, The latest software allows her to take the existing landscape and unfold it, to pan, swoop, swerve, cut, slow down and speed up (2009, p.12).[28]   The software allows her to intertwine elements and shift forms too complicated to model quickly via conventional methods.   Therefore I would argue that the use of computational tools actually allows for speed of manipulation and not creation itself. Zaha Hadid has an extraordinary ability to transform perceptions and dream like paintings and drawings into representations.   The firm quite clearly relies on computer software to create fully integrated, large scale buildings and manage the process from conceptual stage to practical completion however, whether or not she can pull off many of these virtual worlds as realized functional buildings remains to be seen.   Zaha Hadid has an enormous catalogue of conceptual designs but surprisingly a small number of developed projects. Therefore this tendency towards graphic representation in the conceptual stage via computer has yet to be truly tested at construction stage.   This pastiche of virtual worlds created in Hadids studios is very much intriguing to the architectural world however pursuing the elusive commissions remains another matter.   In Hadids office, the computer acts as an enabler to model on screen, pushing and pulling objects similar to a hands on approach and a s Joseph Giovannini states, like all tools she has used, the computer helps Hadid become more Hadid (2006, p.32).[29] To summarize this chapter has shown that to create complex forms and shapes such as that of the work of Zaha Hadid, CAD modeling used in conjunction with CAM offers extraordinary benefits and acts as a communication tool to reassure clients and contractors that the design is possible.   It has emerged that computer software is more of a business tool, with the birth of a concept and design still stemming from the hands of the maker via a sketch or painting.   The problem identified is that the final computer images do not accurately reflect the finished product as the shiny, reflective and vibrant colors and textures viewed on the computer screen does not follow through in the finished building. The next chapter is the third case study of a practice with another different approach to the use of CAD in their everyday work, where working methods, beliefs and outcomes in relation to computers will be assessed.   Chapter 4:   Greg Lynn:   Architectural animation and the paperless office The majority of architectural practices produce paper drawings, then use design visualization software to assess the form and produce a full repertoire of working drawings, however Greg Lynns paperless practice located in California brings computers into the design mix from the start.   He is considered one of the most influential figures in computer generated architecture and has been named in Times magazine 100 innovators of the next century.   Considering he is the pioneer of computer designed architecture using biomorphic shapes and the creator of blob architecture, the architectural critics of CAD software can undoubtedly be impressed with his merging of science, calculus, art, photography, film, organisms and architecture all into one futuristic idea.   He envisages ideas of science fiction as Mark Rappolt states: Gregs work has become a form of porn pored over, leered at, and more or less successfully emulated thats resolutely hardcore in its use of the new digital technologies and pioneering exploration of new (architectural) positions in the latest special effects (2008, p.6).[30]  Ã‚   His use of computers and other advanced digital technologies as a design tool has paved the way for the future of the architectural discourse.   Undoubtedly graphic content in architecture has opened up the discourse to popular media; however Gregs use of visualization software goes beyond the mere formulated, repetitive and regular approaches to expand the possibilities of the building world.   For example in the design for Cabrini Green Urban Design Competition in 1993, Greg used adjustable triangles, a computer spreadsheet for dimensions, a ruler and a parallel bar.   Existing buildings in the Cabrini Green neighborhood were measured and drawn along a linear bar and then their shape and size averaged from one to another.   A technique subsequently adopted and used in new computer programs Alias and Maya 5 years later as blend shape tools.   The harmonious scales are shown in figure 9. This project was also one of the last achieved in his office by hand initially on a drawing board and simply extruded by the computer.   Everything is now done digitally.   His approach to projects involves the use of computers from the initial brief and one method adopted is testing the boundary of animation software called editing spline functions.   As Greg Lynn points out, the very first projects designed using animation software did operate through happy accidents:   the port authority competition and citron house, specifically (2008, p.280).[31]   Basically trial and error methods were used using basic CAD packages until a satisfactory outcome emerged from the screen.   In the port authority triple bridge gateway competition (1995) animation tools and splines were used as a design medium for the first time by any architect and was more a computer analysis outcome than a design project.   The project was produced in less than a week using dynamics and the pseudo-quantitative indexing of statistical data.   The outcome is shown in Figure 10. This then became a primary technique for Gregs future projects using blebs'[34]   It must be stated that in Gregs office computer design software is never simply used as a representative medium but more as an architectural tool to expand the possibilities and boundaries of architecture.   For example prototypes of concepts are built at Lynns office during the design phases using his own computer controlled 3D cutter known as Computer Numerical Control.   The intent as a result is to really focus on how these amorphical forms are created to achieve the maximum potential of a computer, as well as actual build-ability using CAM.   Full scale models are built of sections of buildings to allow a person to physically walk through and engage with a product not yet reality.  

Loving v. Virginia Essay -- Miscegenation

Miscegenation: Noun; Marriage, cohabitation, or sexual relations between two members of two separate races. Most commonly used in reference to relations between African Americans and Caucasian Americans (blacks and whites.) In 1960’s nearly 4 out of every 225 marriages was interracial. This was frowned upon in the early to mid 1900’s and this is what two people, Mildred Jeter and Richard Loving had to face. Racial indifference or a racial supremacy has been an issue in America as long as it has existed. It began with the Native Americans on this soil we thrive on today. The whites of the time pushed the Natives of what land they could and fooled them off of the rest of it. They took their children, and tried to conform them into a race they were not, and never would be. From there on, our nation grew larger and more independent. In 1619, 127 years after North America had been discovered, a Dutch man traded his cargo of Africans for food. This gave our nation its first g roup of â€Å"servants.† The uproar of slavery did not start until the 1680’s as far as the records show. The idea of slavery gave some, not all, Caucasian Americans the idea that they were better than the blacks who worked for them. Mind sets like these set the ball in motion for anti-miscegenation laws. 41out of our 50 states had these laws at one time, leaving only 9 states without ever having an anti-miscegenation law. These states being: Alaska, Hawaii, Minnesota, Wisconsin, New York, Vermont, New Hampshire, Connecticut, and New Jersey. 15 of these states abolished these laws only after the Loving V. Virginia case which was ruled on the 12th of June, 1967. That day, this couple got what they had wanted more than anything. They’re home back and their love to be a... ...icant. This one for many families today is very important. These cases are also the reason why during a census you have the opportunity to check multiple races, instead of just one. This case stirred debates of gay marriage, which is a matter of personal opinion. It is up to you whether that is a pro or a con. As we can now see, Loving v. Virginia opened plenty of doors. It took a couple that were strong and would not be beat down by hearing their marriage was illegal or how wrong they were. Richard and Mildred Loving did what every interracial couple wanted to do; make a difference. The couple gained the right to move back to their home with their families, to stay in their hometown peacefully, and to hang their marriage license on the wall and know that it is now recognized by every state. Race made no difference to them, it shouldn’t to anyone else either.

Her Family Seed :: Short Story Stories Farming Essays

Her Family Seed It is the dawn of summer; in a large open corn field, a tiny girl with skinny legs stands at the edge. Far from her, a giant tractor ravishes and cracks the earth. The sharp deadly blades cut deep. With each cut, a fresh color of the earth appears, much darker than the layer before. With each slash, the air fills with fresh earthy scents of dead-decayed corn plants. In another gash, another grasshopper flies into the air, away from danger. With each catastrophic advance, the tractor makes, a seed of corn is planted. In a similar way the tiny girl’s family seed is planted within her. Within the seed’s embryo lies her family history and individuality. At this tender age, community and family values are continually deposited on her without her realizing it. The seed is buried into a graveyard of corn plants; where she can’t see it, just as she does not feel her family seed being planted. Even worse, it was planted into a field of innocence, constantly haunted by desires to run around half-naked in the rain when the rains finally came and a ride on the tractor. She does not realize that her family depends on these corn fields for food. At nights, she sits by the open fire roasting corn with her many brothers. The tiny girl does not know that her many brothers are actually her cousins and sons of her mother’s friends. As there is plenty of corn, her mother provides a home for all her sons. The corn fields also provide food for her neighbors that do not have enough. Her neighbors, the Bulunga family, live in three beautiful stick and mud huts, with thatched roofs. Like a centripetal force, the corn fields pull together her sense of family. Her innocence nurtures the seed until it slowly crawls out and bursts into green. And grows. This is the story about the 'seedling hood' within her, a part of her childhood unearthed. Right now, standing here by the old thatched hut, she looks up and sees a carpet of green. Their corn plants. Like broken pieces of glass on a side walk, the droplets of dew on the leaves reflect early morning light. She picks up her hoe. With a single hand she places it on her tiny fragile shoulders.

Auditor Independence – 2

Introduction Independence is a fundamental to the reliability of auditors’ reports. It is an attitude of mind characterized by integrity and an objective approach to professional works. A professional auditor should work both independent and seen to be so. Nowadays, but, the trend of providing non-audit services to audit clients seem to be sweeping accounting firms all over the world; impacts of independence impairment caused by this trend should not be ignored. The Meaning of Independence The essential feature of an audit is its independence and, if an accountant performs the accountancy work and then checks it himself, this checking cannot be viewed to be an audit because it lacks independence. From ACCA’s Code of Ethics, the definition of Independence is composed of independence of mind and independence in appearance. In general, independence means an auditor’s opinion must be based on an objective without bias and disinterested assessment of whether the financial statements are presented fairly in conformity with generally accepted accounting principles. The Importance of Independence in relation to the provision of assurance The value of audit derives entirely from its independence. Without independence, auditors’ opinions lack impacts and credibility. The relationship between the auditors and audit clients, however, gives a potential threat to the independence. Influencing Auditors’ Reports on Clients’ Financial Position due to Conflicts of Interests: Possibilities of conflicts of interest between firms and clients, where situations such as, connections of an audit firm with associated firms, family and other personal relationships, financial interests in audit client, employment with audit clients, provision of non-audit service to audit clients, may consequently affect auditors. Without the strength of character to withstand such pressure, auditors may be unable to express independent opinions. Preserving Investors Confidence in the Financial Market Public confidence in the capital market relies heavily on the appearance of auditor independence. Auditor independence helps to ensure quality audits and sustain the circulations of investment with the capital market. Investor confidence is eroded if investors and other users of the financial statement information do not perceive that the auditor was independent in both fact and appearance. Giving Constructive Advice Although there is no formal obligation, a good auditor will be anxious to offer his client assistance on improvements in the financial aspects of the business if he can give an unbiased independent opinion, where added value is brought to clients and to the wider business community. Lowering Litigations Sustaining independence enables the auditors to objectively report on True and Fair Value of any information required to be disclosed in financial accounts, of which the chances of successful negligence lawsuit to a level acceptable will be reduced. The Nature of other services provided by the auditors In the classification from APB, non-audit services is composed of any engagement where an audit firm provides professional services to an audited client other than the audit of financial statements, and pursuant to those other roles which legislation or regulation specify can be performed by the auditor of the entity. There are five different natures of non-audit services categorized by activities arising directly from an audit of a company’s financial statements, services required to be provided by the auditor by laws, services provided by auditors because of their familiarity with the client and, as a consequence, their ability to perform them in a timely and cost effective manner, services provided because of the pool of accounting and related financial skills available to accountancy firms, services provided because of the pool of consulting and general business skills available to accountancy firms Critical Discussion of Ethical Code Requirements Independence is part of the accountant’s code of professional conduct. Under APB Ethical Standards the concept of auditor independence shifted in favor of objectivity and neutrality in the reporting of the financial position and the results of operations, rather than loyalty to a particular party. The Ethical Standards allow audit firms to offer consulting services such as internal auditing and information technology but are subject to certain restrictions, and audit firms are required to disclose fees received from auditing and all non-audit services. However, without providing clear distinctions which makes grey area exists, the rules should err on the side of caution. Auditors and their clients are likely to continually test the limits of what is permissible, including by litigating restrictions they oppose. UK’s Combined Code on Corporate Governance only recommends that audit committees develop policies to govern the future provision of non-audit services, but does not require a pre-approval of non-audit services by audit committees. No specific enforcement mechanism ensures that management does not become involved, directly or indirectly, in selecting auditors or determining audit fees and the scope of audit. Ethical code requirements should focus to a greater extent on the issue of to what extent client management may still be able to influence the audit fee and the scope of audit engagement. Explanation of the Current and Emerging Developments In order to increase revenue, recently, accounting firms not only provides auditing services, other services including bookkeeping, financial information systems design, human resources and management functions, valuation, internal audit, tax, legal, investment banking services and expert services unrelated to audit, also provides. There are several reasons leading to the increasing popularity of providing non-audit service, Price Competition Auditing becomes a low-profit activity that clients increasingly search for the lowest prices and the loosest standards. Competitive bidding in auditing created pressure to reduce audit engagement hours. To maintain overall revenues, high profitability of the numerous new consulting and other non-audit services is being offered. Horizontal Integration The rapid growth of business enterprises on a worldwide basis provided large accounting firms with an opportunity to become the preferred providers of a wide range of business services, the revenues from non-audit services for audit clients quickly outpaced the fees from auditing-only services. Audit Effectiveness Providing non-audit services allows accounting firms to perform better audits because they can obtain a better understanding of the client’s systems, which can achieve the cost-effective goal. Criticism and Analysis of Independence Impaired by Provision of Non-audit Services The relative increase in reliance on revenues from non-audit services may have placed increased pressure on auditor independence. The major accounting firms, seems vigorously opposed reforms to eliminate the growing conflicts of interest arising from auditing and consulting for the same client, because of economic bond which the auditor does not want to lose developed between the client and the accounting firm. In order to be more competitive, accounting firms try to reduce audit fees to attractive customers by reducing engagement hours. But this risk-based auditing approach may not detect fraudulent activities. Some auditors shifted their concept of independence to becoming trusted advisors to the client’s management. Although acting independence in certain situations is acceptable, too often an auditor’s efforts to help management resulted in concealing true economic performance. It appeared that some auditors ignored their most immediate responsibility to act on behalf of third-party investors or, at a minimum, to be an objective and neutral interpreter of accounting standards. Many non-audit services evolved from requests by audit clients for additional services that their auditors seemed best suited, as well as from the special skills needed to audit new and complex business transactions. Expanding the scope of the specialists’ activities helped firms attract and retain people with skills that were increasing important to effective auditing. Audit firms’ management consulting practices have expended far beyond the skills required for audit support and the traditional areas related to financial planning and controls. Independence questions can arise when these services are marketed to audit clients. However, it is obvious that major accounting firms keep bearing legal risks by providing non-audit services to audit clients. Even ethical standard regarding to provision of non-audit services has been revised; firms could argue that advanced technology and improved education enabled accounting firms to provide many non-audit services to their current client. Conclusion and Recommendations Independence, both historically and philosophically, is the foundation of accounting profession and upon its maintenance depending on the profession’s strength and its stature. From my viewpoint, it is undeniable that Ethical standards put efforts on monitoring auditor independence; but standing at the point of running the business, accounting firms have woven an increasingly complex web of business and financial relationships with their audit clients. The most common case of independence impairment occurs because an auditor becomes so close to the client as to be unable to function objectively. The actual cause of the independence problems, however, generally was not wanton disregard rules. Instead, internal control problems may have caused many of the breach where the weak internal control system is unable to trace employees’ investments. Despite of regulations, area needs to be addressed to improve the auditor independence is the audit firms’ internal control systems, of which all relationships between each auditor and audit clients should be reviewed from time to time. The nature of the non-audit services providing to audit clients maybe different in different era. It appears that there is more mobility of employees and an increase in dual-career families. In the foreseeable future, keeping prohibition on non-audit services would help medium-sized accounting firms secure additional non-audit work with major clients. On the other hand, the increasingly competitive auditing market and the complexity of international business practices may cause some auditors to reduce their focus on objective and neutral interpretation of accounting standards in favor of becoming a trusted advisor for clients. MMUBS Reference Book Graham W. Cosserat and Neil Rodda (2009) Modern Auditing, 3rd ed. , John Wiley & Sons, Ltd Diane Walters and John Dunn (2001) Student‘s Manual of Auditing: The Guide to UK Auditing Practice, 6th ed. , Thomson Learning M. Shere and S. Turley (1991) Current Issues in Auditing, 2nd ed. , Paul Chapman Publishing Ltd Newspaper Article – Internet Copy Editor (2009) ‘Auditor independence important – CMDA’ The Miadhu News. [Online] 4th November. [Accessed on 4th November 2009] http://www. miadhu. com/2009/11/local-news/auditor-independence-important-cmda/ Journal Article – Internet Copy Franklin Strier (2006) ‘Proposals to Improve the Image of the Public Accounting Profession’ CPA Journal, March 2006 Issue http://www. ysscpa. org/cpajournal/2006/306/essentials/p67. htm C. Richard Baker (2005) ‘The Varying Concept of Auditor Independence: Shifting with the Prevailing Environment’ CPA Journal, August 2005 Issue http://www. nysscpa. org/cpajournal/2005/805/infocus/p22. htm Robert H. Colson (2004) ‘CPA Independenc e, Present and Future’ CPA Journal, April 2004 Issue http://www. nysscpa. org/cpajournal/2004/404/essentials/p80. htm Carolyn L. Lousteau and Mark E. Reid (2003) ‘Internal Control Systems for Auditor Independence’ CPA Journal, January 2003 Issue http://www. nysscpa. rg/cpajournal/2003/0103/features/f013603. htm Deborah L. Lindberg and Frank D. Beck (2004) ‘Before and After Enron: CPA’s Views on Auditor Independence’ CPA Journal, November 2004 Issue http://www. nysscpa. org/cpajournal/2004/1104/essentials/p36. htm Mario Christodoulou (2009) ‘Debate rages on over KPMG’s cut-price Rentokil audit deal’ Accountancy Age, 20 August 2009 http://www. accountacyage. com/accountancyage/news/2248103/debate-rages-kpmg-cut-price Internet Source – Organization NASD Notice to Members 02-19. (2002) Auditor Independence: SEC Review of Auditor Independence Rule. Online] [Accessed on March 2002] http://www. finra. org/web/groups/industr y/@ip/@reg/@notice/documents/notices/p003715. pdf Investor Protection (2003) Strengthening the Commission’s Requirements Regarding Auditor Independence. [Online] [Accessed on 20th January 2003] http://www. consumerfed. org/pdfs/011303auditor. pdf Public Oversight Board (2002) Report and Recommendations: Chapter 5: Auditor Independence [Online] [Accessed on March 2002] http://www. pobauditpanel. org/downloads/chapter5. pdf APB (2009) Consultation Paper on audit firms providing non-audit services to

Research Paper on Elctrocardiogram (Ecg)

Introduction The major function of the heart is to force blood in to a closed system of blood vessels within which the blood is confines and circulated to the entire body. Heart’s activity can be compared to a muscular pump equipped with one way valves. With each heartbeat, an electrical impulse travels through the heart and causes the heart muscle to squeeze and pump blood from the heart. These electrical impulses, transmitted through the heart, are spread throughout the body. This electrical activity of the heart can be detected on the body’s surface and recorded with an instrument called an electrocardiograph.A graphic record of heart activity is called an electrocardiogram. An electrocardiogram is also called an EKG or ECG. Sometimes the test is called a 12-lead EKG or 12-lead ECG. This is because the heart's electrical activity most often is recorded from 12 different places on the body at the same time. A healthcare provider may recommend an electrocardiogram if a person has signs and symptoms that suggest a heart problem (National Institutes of Health, 2010). Examples of signs and symptoms may include chest pain, breathing problems, unusual heart sounds, palpitation etc.However, this test can screen for early heart disease that has no symptoms. An ECG may be done as part of a routine health exam and may be used for routine screening before major surgery. Also, this test can be ordered to check how well heart medicine or a medical device, such as a pacemaker, is working (National Institutes of Health, 2010). ECG results can be used by the healthcare provider to help plan treatment for a heart condition. Different types of electrocardiograms Many heart problems are present all the time, and thus a commonly used 12-lead ECG test is sufficient to detect any of these problems.However, certain issues, such as those related to irregular heartbeats, can come and go. They may be present for only a few minutes out of the day, or while performing spec ific daily activities (e. g. , exercising). In these situations, special types of ECGs are used to help diagnose these types of problems. The different ECGs that can be used in these situations are: †¢Stress test: During stress testing, exercise or medications are used to make heart beat faster and work harder while conducting the ECG. †¢Holter monitor: This is a portable device that records the electrical signals of he heart for a full 24 to 48 hour period (Pagana & Pagana, 2010). This is also called as an ambulatory ECG, as daily activities can be performed while wearing it. †¢Event monitor: This is a portable device like holter monitors, but they can be worn for more than a month and are used to detect abnormalities of short duration and that occur infrequently. This paper discusses 12-lead ECG that is most commonly used in health care settings. Explanation of ECG test and related physiology A typical ECG has three distinguishable waves or deflections.The relations hip between the deflections waves of an ECG and sequential excitation of the heart is shown below (The Biology corner, 2011) Figure1. The sequence of excitation of the heart related to deflection waves of an ECG tracing. The first wave, the small P wave, lasts about 0. 08 s (Marieb & Mitchell, 2010). This wave results from movement of the depolarization wave from the heart’s SA node through atria. The second wave, the QRS complex is the largest waves of all the three waves. It results from ventricular depolarization and precedes ventricular contraction.Average duration of the QRS complex is 0. 08 s (Marieb & Mitchell, 2010). A prolonged QRS complex may indicate a right or left bundle branch block in which one ventricle is contracting later than the other. The third wave, the T wave is caused by ventricular depolarization and typically lasts about 0. 16 s (Marieb & Mitchell, 2010). The P-R interval represents the time between the beginning of atrial depolarization and ventricu lar depolarization and it lasts about 0. 16 to 0. 18 s. A longer interval may suggest a partial AV heart block caused by damage to the AV node (Marieb & Mitchell, 2010).Lack of impulses through AV node may indicate a total heart block. The Q-T interval is the period from the beginning of ventricular depolarization and repolarization that normally lasts 0. 31 to 0. 41 s (Marieb & Mitchell, 2010). The shorter Q-T interval may indicate tachycardia, and a longer may indicate bradycardia. Normal/abnormal findings In a healthy heart, the size, duration and timing of the deflection waves tend to be consistent. For this reason, changes in the pattern or timing of the ECG may reveal a diseased or damaged heart or problems with the heart’s onduction system (Marieb & Mitchell, 2010). An ECG gives two major kinds of information. First, by measuring time intervals on the ECG, a doctor can determine how long the electrical wave takes to pass through the heart (Pagana & Pagana, 2010). Findi ng out how long the wave takes to travel from one part of the heart to the next shows if the electrical activity is normal or slow, fast or irregular. Second, by measuring the amount of electrical activity passing through the heart muscle, a cardiologist may be able to find out if parts of the heart are too large or are overworked (Pagana & Pagana, 2010).Normal ECG values include a heart rate of 60 to100 beats /min and an even and consistent heart rhythm (National Institutes Of Health, 2010). Abnormal ECG results may indicate a sign of following health issues: †¢Abnormal heart rhythms (arrhythmias) †¢Cardiac muscle defect †¢Congenital heart defect †¢Faster than normal heart rate (tachycardia) †¢Slower than normal heart rate (bradycardia) †¢Heart valve disease †¢Inflammation of the heart (myocarditis) †¢Changes in the amount of electrolytes (chemicals in the blood) †¢Past heart attack †¢Present or impending heart attackAn electrocardi ogram may be performed to diagnose additional conditions which are not listed above. ECG Procedure and Patient preparation The patient does not need to take any special steps before having an electrocardiogram. However, the nurse may ask about the medicines the patient is taking as some medicines can affect the results. Also, the nurse performing the test may instruct the patient to avoid exercising or drinking cold water immediately before an ECG, as it may cause false results. The procedure of an ECG is painless and harmless. A nurse will attach soft, sticky patches called electrodes to the skin of chest, arms, and legs.The patches are about the size of a quarter. Often, 12 patches are attached to patient’s body. This helps detect the heart's electrical activity from many areas at the same time. The nurse may have to shave areas of the skin to help the patches stick. After the patches are placed on patient’s skin, he/she will lie still on a table while the patches de tect heart's electrical signals (Pagana & Pagana, 2010). During the ECG recording, nurse may instruct the patient to lie quietly for 10-20 seconds, because the electrocardiograph will detect any muscle or body movement.A machine will record these signals on graph paper or display them on a screen. The entire test will take about 10 minutes. After an electrocardiogram, the nurse will remove the electrodes (soft patches) from the patient’s skin. Patient may develop a rash or redness where the EKG patches were attached. This mild rash often goes away without treatment. Patient usually can go back to his/her normal daily routine after an ECG. Summary An electrocardiogram is a painless, non-invasive diagnostic test that records heart’s electrical activity.This test shows, how fast a heart beats, whether the rhythm of the heart is regular or irregular and the strength and timing of electrical signals as they pass through each part of the heart. Healthcare providers use this test to study and detect many heart problems and the results of this test can also suggest other disorders that affect heart function. Conducting an ECG when appropriate is a primary step in increasing a patient’s survival, and leads to a clearer, gained understanding of what is actually happening to a patient’s heart.