Politics Dissertation

Sample details Pages: 12 Words: 3621 Downloads: 7 Date added: 2017/06/26 Category Statistics Essay Did you like this example? The topic of illegal immigration has been an issue for debate with lawmakers, the President, member of congress and America as a whole for the past several years. In very general terms, illegal immigrants are people, primarily from Mexico and Central America who illegally cross over the border into the United States. These men and women of all ages are not fleeing their homeland because of repression, harsh dictatorships, genocide, civil wars or religious persecution; however, they are crossing over the American border primarily for economic reasons. These individuals are coming to the United States in seek of a better lifestyle. They want to make more money to help support their families both here in America and back in their home country. They are fleeing oppression, chronic unemployment, poverty, and little or no opportunities in their homelands. As unfortunate it is, the law stands between their desire to live and work in the United States. Strict policy is needed to prevent these immigrants from coming into the United States illegally. Otherwise the consequence will be massive illegal settlements in this U.S. Don’t waste time! Our writers will create an original "Politics Dissertation | Illegal Immigration People" essay for you Create order Since the early 1800s, immigration has been both a crucial component of Americas growth and a periodic source of conflict. In 1907, President Theodore Roosevelt said, we should insist that if the immigrant who comes here in good faith becomes an American and assimilates himself to us, he shall be treated on an exact equality with everyone else, for it is an outrage to discriminate against any such man because of creed, or birthplace, or origin. He went on to say, This is predicated on the person becoming in every facet an American, and nothing but an American. There can be no divided allegiance here. Any man who says he is an American, but something else also, isnt an American at all. We have room for but one flag, the American flag! We have room for but one sole loyalty, and that is loyalty to the American people, (Little, 2006). Its been seen over the past decade that the national debate over illegal immigration has grown. This displays a widespread belief that previous immigration control laws have failed and are continuing to. For example, despite a 1986 federal law that created penalties for employers who hire undocumented workers or illegal immigrants knowingly, businesses continued to do so. President George W. Bushs new strategy had taken form. Instead of his earlier emphasis on finding a way for U.S. businesses to continue employing illegal immigrants on a temporary basis, he now spoke of preventing such undocumented workers or illegal immigrants from ever entering the United States to begin with. Weve got a comprehensive strategy that says were going to enforce this border. Were going to prevent people from coming here in the first place, (Furlong and Kraft 2007, 121). President Bushs new strategy came as Congress prepared to consider legislation that addressed border security and immigration. Unfortunately because the Presidents standing in public opinion polls was so low and conservatives in his own party wanted a different approach, he had few choices but to change his policys direction. Democrats have accused the President of delaying action on immigration reform for far too long. Senator Edward M. Kennedy of Massachusetts said, It is time for President Bush to resist those on the right who rely on fear tactics to prevent our broken system from being fixed. True immigration reform would have to be more comprehensive and more realistic than the Presidents proposals, he added, strengthening our security while bringing an underground economy above ground, (Furlong and Kraft 2007, 121). In 2005 the number of illegal immigrants in the United States rose dramatically to well over ten million people and was growing rapidly, at an estimate of a half a million people each year. According to Fred Elbel of the Department of Homeland Security, as of November 10, 2007 there was an estimated 34,094,840 illegal aliens in the United States. Since January 1, 2007, 3,134,840 illegal aliens have made their way over the border and into the United States, (Elbel, 2007). The western and southern part of America has seen the biggest influx of immigrants. Among a vast spectrum of other concerns, policy makers focus on the high cost to the states that are providing education and medical care for undocumented workers and their families. Some worry that a high rate of illegal immigrants suggests that the United States borders are without the needed security that is essential to prevent entry from potential terrorists. However, some, particularly business owners, are inclined to minimize the problem. They believe that the health of the U.S. economy is dependent on immigrant workers and they argue that the economy would suffer without the contribution of illegal immigrants. Some disagree and argue that the economic benefits from illegal immigrants working in America only helps their home economy. The Pew Hispanic Center estimates that ten percent of restaurant workers in the U.S., twenty-five percent of domestic help in private households, and nearly sixty percent of agricultural workers are in the country illegally. Also statistics show that fifty-six percent of illegal immigrants in the United States come north primarily from Mexico to supply thousands of U.S. employers and farmers with low-skilled workers. A completely hypothetical way of viewing illegal immigration is to think of the United States like a homeowner who went for a long walk and left their garage door open. Inside the garage is a new car, a wallet, a cellular phone, and a suitcase full of money. Another man, destitute of money and with little or no hope of positive opportunity, walks past the garage and notices that its door is open and unattended. He has a family who needs food and he himself has been unemployed for several months. He decides to enter the garage. No one noticed him enter. He found the new car, the wallet, the cellular phone and the suitcase full of money. Without hesitation, he takes the wallet and the suitcase and quickly disappears and enjoys what he took without permission. To make himself feel better, he tells himself that he only went into the garage and took what he did because he needed to feed his family and because he was down on his luck. He did not hurt anyone in the process and he figures that the homeowner can always file a claim with his insurance company to get back what was taken. When the homeowner returns from his walk, he notices that he has been robbed and files a report with the local police department. The police in turn tell him that there is nothing they can do since there were no witnesses. The police suggest that the homeowner lock up his garage the next time he goes for a long walk to prevent another illegal entry and robbery. Some would argue that the man who left his garage door open is at fault, others would say it was the intruder who stole the property, and some would say its both their faults. Was the one man a thief for entering the garage without permission and the homeowner careless for leaving the garage door open and unattended? Traditional law states that the intruder is a thief and common sense says that the homeowner was careless in failing to protect his assets from potential intruders. Did the homeowner deserve to be robbed because he left his garage door open? Some would say yes because he was careless. On the other hand the robber who walked away with the homeowners valuables committed a crime. If he was caught, tried and convicted, he could face fines and possibly some time in jail. Some people would look at from the perspective that the robber did what he did to feed his family and pay for his basic necessities. He only stole to help his family survive. He views it as something honorable because he provided for his family. In this hypothetical scenario, the fact that the homeowner left his garage door open and easily accessible to thieves does not give them permission for someone to trespass into his property and steal his valuables solely because they were just there. Regardless of the thiefs reasoning for taking someone elses private property, stealing is stealing no matter how it is rationalized. Similarly, illegal immigration may solve financial challenges faced by the growing millions of illegal aliens who are in the United States to work and improve their lives. Yet, no matter how a person looks at it, illegal entry is still just that, illegal. Jobs are taken from those who are rightfully entitles to them. It is not legal, moral, or ethically right to enter the country illegally and benefit from opportunities that were primarily designed for legal residents and citizens. The reasons why millions of people enter the United States illegally does not make it correct to break the law and disregard the sovereignty of the United States. Breaking the law is not justifiable because illegal immigrants want to take advantage of jobs, provide for their family, escape poverty, receive medical care, public education, and much more. As harsh as it is, illegal immigrants are not entitled to the freedom which were primarily designed for those who are in the country by birthright or legal residency status. The belief that it is socially acceptable to break the law as long as a persons reasoning is with good intentions is flawed. A person cannot take advantage of someones benefits because they need to. Immigrating to America legally, whether or not it is easy, is praiseworthy. Breaking they law and crossing the border illegally is not. The punishment should fit the crime. A person should not leave their garage door open if they value what they own and would-be intruders should learn that just because they garage door is open, it does not give them the right to walk in and take what they need. It is seen very often that desperate people do not care much about right and wrong or the law for that matter. Desperation often causes people to rationalize and justify all types of illegal activities. Illegal entry into the United States to work has been allowed to become a complex issue but this is not an unsolvable problem. The United States would be off to a good start if the government imposed hefty fines on employers who knowingly and unknowingly hire illegal immigrants or undocumented workers for labor. The loophole in the current law conveniently allows employers to look the other way and claim that they are not able to verify the authenticity of documents that their workers provide. Millions of people steal social security numbers from American citizens and get away with it. They in turn enjoy many of the same things honest people work for. While illegal immigrants only make up about five percent of the United States work force, they are quickly being noticed in non-traditional areas immigrant to settle. Areas like these are in the midwest and the south. Undocumented workers and illegal immigrants are willing to work for very low wages by American standards. This has caused political turmoil in these new areas where immigration had little or no presence before. Immigration is now a national phenomenon is a way that was less true a decade ago, (Greenblatt, Katel, Marshall 2007, 341). Mark Krikorian, executive director of the nonpartisan Center for Immigration Studies said, In places like Georgia and Alabama, which had little experience with immigration before, people are experiencing it firsthand. The beginning of any policy study involves a description of the problem. Obviously the problem is illegal immigration and unfortunately only a select few legislators are taking measures to fix the problem. The former Mayor of New York City and presidential candidate, Rudy Giuliani, has a firm stance of illegal immigration. He stated that real immigration reform must put security first because border security and homeland security are inseparable in the Terrorists War on Us. The first responsibility of the federal government is to protect our citizens by controlling Americas borders, while ending illegal immigration and identifying every non-citizen in our nation. We must restore integrity, accountability, and the rule of law to our immigration system to regain the faith of the American people, (Giuliani, 2007). The Governor of New Mexico and also Presidential candidate, Bill Richardson, has similar feelings about immigration reform as Giuliani. As a Hispanic-American, and Governor of a border state, I know that our nation can no longer afford to ignore the issue of illegal immigration. Undocumented immigrants have broken the law to enter our country, but they are here and most of them work hard, pay taxes, support families, and contribute to the communities they live in. Entire sectors of our economy rely on these laborers -construction, restaurants, and agricultural, for example. We cant just ignore this issue any longer. Splitting up families, building walls, and making impractical proclamations is not the answer. America needs to solve the problem, not tear itself apart over it, (Richardson, 2007). He believes in recognizing the reality of the immigration problem and addressing it head-on. He has a plan to solve it by taking four realistic steps. First, secure the border. Second, increase legal immigration. Third, prevent employers from hiring illegal workers. Lastly, provide a path to legislation for most of the eleven million illegal immigrants already here. Representative F. James Sensenbrenner Jr., of Wisconsin, created the Real ID bill. This requires proof of citizenship or legal status in the United States in order to get a drivers license. This bill was signed into law in May 2005 and will take effect in May 2008. We will never have homeland security if we dont have border security, (Greenblatt, Katel, Marshall 2007, 341). Sensenbrenners reform means blocking states from issuing drivers licenses to illegal immigrants, imposing new restrictions on asylum seekers, and finishing a border fence near San Diego, California. The debate of immigration has divided the Republican Party. The Republican controlled House of Representatives passed H.R. 4437 in December 2005. This is a measure that contained procedures for securing the borders, harsher penalties for people assisting illegal migration into the United States and provisions for deporting illegal aliens that are already here, (Greenblatt, Katel, Marshall 2007, 343). The proposed legislation does not provide for a guest worker program or any form of amnesty for illegal workers. The borders are out of control, says T.J. Bonner, president of the National Border Patrol Council, the union representing ten thousand border officers. He said that the patrol catches no more than a third of illegal aliens crossing the border. We have a situation where business is controlling our immigration policy rather than sound decisions that take into account all the factors, including homeland security, (Greenblatt, Katel, Marshall 2007, 344). The government has almost stopped enforcing sanctions approved in 1986 on employers who hire illegal immigrants. According to Mary Dougherty, an immigration statistician at the Department of Homeland Security, in 2003 the agency levied only $9,300.00 in fines against employers. Time also reported in 2004 that the number of fines imposed on employers dropped ninety-nine percent during the 1990s from 1,063 in 1992 to 13 in 2002, (Greenblatt, Katel, Marshall 2007, 345). While there are many ideas and strongly differing views on what to do about illegal immigration, the government must recognize that any program that rewards illegal aliens who have broken the laws of the United States with citizenship is undeserved and unwarranted amnesty. Illegal immigration must be treated much like a broken water pipe. When a water pipe breaks, the very first thing that must be done is have the water shut off and then the mess is cleaned up. This is common sense that most in the government seem to be missing. This requires two different set of actions. First, slowing down and eventually preventing all illegal border-crossings and then making it harder for existing illegal immigrants to live in the US while simultaneously encouraging many to go home as well as deporting others. Doctors at The Heritage Foundation are quoted as saying, Immigration reform should be a matter of national priority. To be successful, reforms must include a comprehensive package of measures to reduce illegal entry into the United States as well as to reduce the current population of unlawfully present persons. The cornerstone of any such initiative must be a fair and practical program for repatriating foreign persons who are illegally present in the United States, (Carafano, Meese III, Spalding, 2005). For the sake of national security, the rule of law, and responsible immigration policy, Congress and the President must move towards reducing the number of people who are illegally in the United States. Immigration reform must not encourage this problem. In particular, any new initiative must not grant permission, as a matter of policy, for illegal immigrants to remain legally in the country. Such a program would undermine the credibility of efforts not only to control Americas borders, but also to advance reasonable legal immigration reform. A better alternative would be for policymakers to create a comprehensive solution that brings better national security. Part of this solution should be a realistic and reasonable program to assist illegal immigrants in returning to their homelands before applying for legal reentry to the United States. What the United States needs is a comprehensive strategy that reverses decades of ignoring, indeed encouraging, the disregard of requirements for legally entering and lawfully residing in this country. A better strategy would be to get the cooperation of federal, state, and local governments and non-governmental organizations to all work together. Laws need to be enforced within the United States, including identity theft,, prosecuting benefits fraud, tax evasion, and immigration violations. Also, America should work with other nations to enforce laws, to educate their citizens, and to develop more desirable legal alternatives for undocumented workers. The government must help other nations to adopt sound governance and economic policies that will promote growth in their economies and negate the need for citizens to take low-paying jobs in the United States. It has been made very clear that America does not want to anger other countries with border security and that most people cannot tell the difference between illegal invasion to work and legal immigration. It should then be up to the individual states to develop internal methods to prevent abuse of tax-based resources. States should not provide any form of preferential treatment towards individuals who break federal laws, even if they work and pay taxes. This may be justifiable in their minds but the fact remains that they are still in the country illegally. The government needs to also help the private sector by teaching employers how to identify legal workers quickly and easily at a reasonable cost and in a manner that respects individuals rights and privacy but at the same time identify the illegal ones through a national identification system, similar to the one crated by Sensenbrenners, The Real ID Act. The government should also implement a central document verification agency to pre-screen all employment applications and issue approval forms and identification photos to prospective employees. While at the current rate the government will never have an efficient wall to block out illegal immigrants. It is up to the individual states to create internal security measures to prevent budgetary and financial abuses caused by the growing illegal population. President Bush and a bipartisan group of ten senators announced an agreement on May 17, 2007, on a comprehensive, compromise plan to tighten border security and address the future of Americas twelve million illegal immigrants. The agreement reached today is one that will help enforce our borders, Bush said. But equally importantly, it will treat people with respect. This is a bill where people who live in our country will be treated without amnesty, but without animosity. Senator Kennedy said, The plan isnt perfect, but only a bipartisan bill will become law, (Greenblatt, Katel, Marshall 2007, 357). The agreement would grant temporary legal status to almost all illegal immigrants, giving then the right to apply for residence visas and citizenship through a lengthy process. Illegal immigrants would have to wait for eight years before applying for permanent resident status, pay fines of up to $5,000.00 and, heads of households would be forced to leave the country and reenter legally. Are these signs of positive actions to be taken toward illegal immigrants? Over the next few years will America see a reduction in the number of illegal immigrants and an increase in the applications for legal immigrants? American surely hopes so. Only time will tell what actions will truly be taken by the American government in response to the increasing number of illegal immigrants crossing its borders. Bibliography Carafano, James Jay, Edwin Meese III and Matthew Spalding. 2005. Alternatives to Amnesty: Proposals for Fair and Effective Immigration Reform. The Heritage Foundation. https://www.heritage.org/Research/LegalIssues/bg18588.cfm. (10 November 2007). Elbel, Fred. 2007. How many illegal aliens are in the U.S.? Refernce.. The American Resistance. https://the americanresistance.com/ref/illegal_alien_numbers.html. ( 10 November 2007). Furlong, Scott R. and Michael E. Kraft. 2007.Public Policy: Politics, Analysis and Alternatives. New Jersey. Pearson Prentice Hall. Giuliani, Rudy. 2007. 12 Commitments To The American People. JoinRudy2008. https://joinrudy2008.com/getinvolved/emailland.html (10 November 2007). Greenblatt, Alan, Peter Katel and Patrick Marshal. 2007. Issues For Debate: In American Public Policy. 8th Ed.. Washington D.C.. Congressional quarterly Inc.. Little, Dick. 2006. Illegal immigrant problem growing. Paradise Post.com. https://paradisepost.com/columns/ci_468119.html. (10 November 2007). Richardson, Bill. 2007. Realistic Immigration Reform. Richardson for President. https://action.richardsonforpresident.com/page/content/immigrationreform.html. (10 November 2007).

Tired Angels - Original Writing Essay - 1433 Words

Tired Angels In every parish, there was a notorious â€Å"scary driver† in the church family. Some earned the title by their driving habits, others drifted into it unaware as age and failing eyesight raised the probability. We used to say â€Å"Oh there goes Stan and seven tired angels!† I remember one senior gentleman who bought himself a new 4x4 Ford extended cab with a box cap. Even an experienced driver would have a challenge parallel parking such a monster! Stan never worried if there was enough room to park. With four-wheel drive at his disposal, he easily made enough room, and his reputation went before him! One evening, he was hospitalized, and, at his request, I was asked to drive his truck home. It was amazing to watch people turning off on side streets as I approached them from behind or as they saw me coming toward them. The worst part was that he had the habit of wearing an Anglican clergy collar even though he had never been ordained! The other gentleman I recall from parish days drove a beat-up sedan. When I say â€Å"beat up,† that is an understatement. There was not a panel in the vehicle that was not damaged by other vehicles, trees, gateposts, hydrants, etc. However, he was a very reputable driver in his day. You see, he was employed to drive theShow MoreRelatedSummary Of My Hands Were Trembling 960 Words   |  4 Pagesit to be more of a struggle than a walk in the park. Class, before the bell rings, I want to introduce our next writing assignment Mr. Wickenhauser explained. I could hear the class groan. We had just gotten done with a take home essay and an in class essay over Don Quixote. We were tired of writing, and were not excited about writing some more. The essay type is an original short story. It can really be about whatever you want, as long as it is a story. It can be true or fake. 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Audit Assurance Systematic Procedure

Question: Discuss about the Audit Assurance for Systematic Procedure. Answer: Introduction Audit and assurance refers to a systematic procedure that is essentially designed for recognition of diverse instances of material misstatements in the financial declarations of the firm. The current report is necessarily segmented into two different parts where the first section is necessarily a written response to Helen Fields that addresses the recognized issues in the audit committee and the internal audit functions. The first section sheds light on the main roles as well as functionalities of the audit and proposes different nature and characteristics of different individuals that are suitable for working in this committee. The present segment also sheds light on the accountabilities of the internal audit functions especially in internal control. In addition to this, the current section also proposes the ways in which the Audit Committee as well as the Internal Audit can improve the way the Board can discharge of the corporate governance accountabilities concerning the internal control. The second section of this report that addresses Mary Murphy presents a critical assessment of the corporate governance arrangements in the textile business unit and delivers advice to the client regarding the achievement of the conformation with the UK Corporate Governance Code. The current section outlines the appropriateness of the institution of an Audit Committee and the Internal Audit Function with special reference to the current context of high business growth of the business unit along with the intention of the management to list on the Irish Stock Exchange the following year. Main role of the audit committee and their functions As per regulations, all the public interest business entities need to establish an audit committee and this requirement starts six months subsequent to the date of making the directive. Again, the public interest entities are necessarily corporations that has different transferrable securities that can be acknowledged for trading on a specific regulated market of any Member State, credit institutions as well as insurance undertakings (Council 2012). As rightly indicated by Tricker (2015), the Guidance on Audit Committee also known as Smith Guidance delivers guidance to different listed corporations. The guidance is regarding composition, role as well as responsibilities of particular audit committee (Ahmed Haji et al. 2016). The Audit committee of different Irish public interest business entities need to conform with the regulations stipulated under the section 91 of S.I 220 of the year 2010 as modified by S.I 685 of the year 2011 and with the regulation under section 167 stipulated under the Companies Act 2014 . The Code also calls for the need of the review of different arrangement by the audit committee by which the members of the staff might raise concern regarding probable improprieties in diverse matters related to financial reporting (Knechel 2016). Particularly, the Board of the corporation needs to institute formal as well as transparent arrangements for helping the implementation of the corporate reporting, risk management as well as internal control rules and for maintenance of a suitable association with the auditor of a company. The primary role of the audit committee is therefore to keep a close watch on the integrity of the financial declarations of the corporation as well as any other formal announcements associated to the financial performance of the corporation, review of the important financial declaration judgements contained in the pecuniary reports of the firm (Messier Jr 2016). In addition to this, the primary role of the audit committee is also to evaluate the internal financial controls of the corporation until specifically addressed by a disconnect Board Risk Committee made of independent directors or else by the Board to evaluate the internal control of the corporation and risk management procedure. In addition to this, the main role of the audit committee is also to monitor as well as analyze the effectiveness of the overall internal audit operations of the corporation. Again, the role of the committee is also to propose appropriate recommendations to the Board regarding authorization in gener al meeting in association to the appointment, re-appointment as well as elimination of external auditor and to authorize the structure of remuneration long with the terms of association of particular external auditor (Glover et al. 2014). Nevertheless, the role of the audit committee is also to review as well as monitor the independence as well as objectivity of the external auditor as well as effectiveness of the entire process of audit by taking account pertinent professional and at the same time regulatory obligations (Leipziger 2015). As such, the role of the audit committee is also to develop as well as to institute strategies on the engagement of the external auditor to deliver diverse non-audit services, by taking into consideration different pertinent ethical directives concerning the provision related to non-audit services by mainly the external audit units. The audit committee also needs to report to the board regarding the different actions or else the required improvemen t and recommendations as regards the steps to be undertaken for improvement (Okhmatovskiy and David 2012). Finally, the main role of the audit committee is also to report to the Board regarding the way the committee has discharged the duties. Again, on request of the board, the audit committee also need to provide guidance as well as advice regarding the presentation as well as preparation of the annual reports as well as accounts and judge the fairness, balanced nature and comprehensibility of the report. Characteristics of the individuals that is suitable to work in this committee As mentioned by Keay (2014), the Guidance on Audit Committee illustratively explains the characteristics as well as the required qualifications of the individuals that are suitable to work in the audit committee. The Director of Corporate Enforcement is provided rights as conditioned under the directives to demand evidence of any statutory approval of the auditor to act as an auditor. However, failure to meet the requirements within the time period of 30 days can be considered an offence that can consequently lead to a fine amounting to 12,500. As per the regulations conditioned under the Corporate Governance Code, the audit committee need to have suitable balance of different competence as well as skills, independence as well as knowledge regarding the corporation in order to discharge different their respective duties as well as accountabilities effectually (Eling and Marek 2014). Again, the board needs to be adequate size so that the requirements of the particular corporation can be appropriately satisfied. However, the Combined Code also takes into account different provisions for listed corporations to have a particular audit committee on essentially a comply or else explain base. In addition to this, the audit committee also needs comprise of at least two different non-executive independent directors to ensure proper functioning of the committee. In particular, this implies that the directors need not have or else have a material business association with the particular firm within 3 years of appointment either as a partner otherwise as a shareholder, director otherwise a senior employee of a particular body that carries out a material business association with the particular company. In addition to this, the directors also need to be have experience as an employee of the definite organization within the period of 3 years of appointment. Furthermore, one of them also need have competence in accounting or else auditing (Ayuso et al. 2014). Main responsibilities of the internal audit functions with special reference to internal control As rightly mentioned by Larcker and Tayan (2015), the definition of the internal auditing as well as International Standards recognizes that internal audit plays a crucial role in the process of evaluation as well as improvement of the entire procedure of the governance procedure. The regulations also refer towards assessments and provide recommendations for promoting appropriate ethics as well as values within the particular organization, making certain effective performance management as well as accountability, communicating about risk as well as important control information, coordinating diverse actions of the board along with the external as well as internal auditors and administration. The internal process is essentially unique, is identical for different engagement, and generally comprises of four different stages. The process essentially outlines the questions well as actions that the internal auditor needs to handle for completing the process. The internal audit function is responsible for acquiring a range of information regarding the specific area under consideration or else the activities that are to be reviewed. Therefore, the first and foremost responsibility of the internal audit function is to carry out a research that can help in understanding the objectives, activities, way of performing the activities, ways of enumeration of the performance, associated risks of the process, diverse responses to risks as well as effectiveness of diverse responses of the risks. Thereafter, the responsibilities of internal audit function also include planning where different auditors are required to analyse acquired information in order to determine the scope as well as o bjectives of the audit (Tricker 2015). The accountability of planning within the internal audit function scope includes determination of the specific scope of the audit, establishment of the objectives of the audit, acquirement of resources along with competence, knowledge, determination of targets and preparation of timetable and the entire programme of work. The audit function also includes the deliverance of assurance by acquiring information, evaluating the information, undertake evidence findings, finding conclusive results and finally communicating the results. In addition to this, the internal audit functions also include implementation of actions where diverse managers can acknowledge the risks of the actions and take steps for improvement (Tricker 2015). Establishment of the Audit Committee can improve the way Board discharges duty The Audit committee and the internal audit control function facilitate the strengthening of the governance and the framework of risk within an organization. The audit committee roles are such that it is consistent with the effectiveness of the internal control system of the company. The audit committee determines the effectiveness of the internal audit function and they help in the assessment of the quality of the audit works, which ultimately contributes, to the corporate governance of the organization. The audit committee and the internal audit function helps in the monitoring of the activities of the management regarding its internal control system. The deficiencies of the internal control system is reported appropriately and the serious deficiencies are reported to the top management seeking the actions to be taken. The system of internal control followed by the organization are realized with the help of the Audit committee (Bhardwaj et al. 2015). The Committee assist in checking whether the internal control are in place. The unusual transactions made by the company are recorded by the audit committee and they take into account that the control system are in place and the policies and procedures are applied in way as they are meant to be applied. The committee and the internal audit function evaluates whether the existing policies and procedures are important to the organization and whether they are periodically updated. This helps the internal control system of the organization in compliance with the established corporate governance code (Ghafran and O'Sullivan 2013). Audit committee is regarded as the central pillar of the corporate governance of an organization. The quality of audit, independence and the oversight of the performance of the internal control system is provided by the audit committee. The effective audit function is the valuable tool of the audit committee and this helps in evaluating the various activities of the internal control system of the company. Assessment of the corporate governance arrangements in the textile company The corporate governance code of UK provides a guidance on the number of key components for the effective practice of Board. For the listed companies, the code set out the standards and the companies are required to follow the code provided. The principle of good corporate governance is set out by the code under the headings of effectiveness, leadership, accountability, relation with shareholders and internal control. The companies listed under the Irish stock exchange is required to explain the provisions of corporate governance supplementing the provisions of the UK corporate governance codes (Glover et al. 2014). Under the section of leadership, the chairman is responsible for the boards leadership and the effectiveness of the leadership has to be ensured by the chairman himself. The divisions of responsibilities at the head of the company should be very clear. The responsibility of the executives in running the business and the responsibility of running the board should have a clear demarcation. The responsibility of the non-executive directors should be to develop the proposals on strategy and constructively challenge it (Hayeset al. 2014). Under the accountability principle, the board of the textile company should be able to present the balanced, fair and understandable assessment of the position of the company. The internal control system and the management of the risk is the responsibility of the board. In order to maintain an appropriate relationship with the auditors of company, the Board is responsible to make the transparent and formal arrangement, which they would apply to the principle of their internal control system and the corporate reporting. It is the responsibility of the directors to explain the principal risks and the current position of the textile company in the annual report. The directors should explain the management of the risk, which the company is facing along with their mitigation measures (Knechel, 2016). The monitoring and reviewing of the internal control system of the company should cover all the aspects such as financial, material, compliance and operational control. The Irish registered textile company has two non-executive members on the board. The company has only one Chairman who is also acting as CEO of the company. For the formation of the audit committee, there should be at least two non-executive directors in the company and they should be independent regarding the chairmans appointment. Therefore, the Board should appoint independent chairman. The discharging of the responsibilities of the audit committee should be presented in the separate section in the annual report (Kpmg.com 2016). Under the principles of effectiveness, the Board and the committee should possess the appropriate skills, knowledge about the company, experience and independence so that responsibilities and duties are discharged in an effective way. An individual or any small group of individual cannot dominate the decisions of Board and for this; the board needs to have an appropriate combinations of non-executive and executive directors. The non-executive directors should mainly be independent. The number of non-executive directors, which the Board considers independent, should be identified in the annual report. It is the responsibility of the Board to determine the character of the director. The board has to look whether there exist any relationship that is likely to affect the judgment of the directors (Skaifeet al. 2013). The search of the candidate for the board should be conducted and the appointment of the members should be made against the objective criteria. The process of appointment to the Board and the recommendations should be made the nomination committee. The independent non-executive directors should form the majority of the members of the non-executive committee. The textile company has the directors who have worked for many years. The non-executive members of the Board of the company who earlier were former executive director are holding the office for over twenty years. As per the provisions of the code of the UK corporate governance under the effectiveness principles, the non-executive directors should be appointed for the specific terms and they should be subjected to the statuary provisions and reelection relating to the removal of directors (Woidtke and Yeh2013). If the non-executive directors are holding the office for more than six years, then their office term should be subjected to particular rigorous review. The progressive refreshing of the board should also be taken into account by the board (Charteredaccountants.ie 2016). The explanation of the process of the appointment of the directors of the Board should be given if neither an open advertising nor the external search consultancy has been used for the same. If the company has made use of the external search consultancy, the same is to be identified in the annual report and the statement stating the connection of the company with the external consultancy should be provided. The condition and terms of the appointment non-executive directors should be available for inspection. As per the provisions of the code, the chairman needs to ensure that the new appointed directors on joining the board should receive a formal and detailed induction. Al the directors of company should have access to the service and advice of the company secretary (Kumar 2016). Under the remuneration principle, the long-term success of the company is promoted by way of remuneration. The remuneration of the non-executive directors should comprise of the performance related elements and share options. The independence of the non-executive directors are determined by the holding of share options. The notice period is to be set for one year or less. The board should have the remuneration committee comprising of the two independent directors (Marinovic 2013). The chairman with the shareholders should discuss the strategy of the corporate governance. The resolution to elect the directors should be set out in the paper to the shareholders by providing sufficient biographic details, which would assist the shareholders in taking the informed decisions. In order to develop the balanced understanding of the issues and concern of the shareholders, the senior directors accompanying the shareholders should attend the board meeting. Conclusion: The discharge of the corporate governance duty in relation to the internal control is enhanced by the introduction of the audit committee. Therefore, it is essential for the company to have and audit committee for facilitating the function of its internal control system. The establishment of the audit committee strengthens the internal control system. From the above discussion, it is clear that the structure of the corporate governance of Irish textile company is not in compliance with the of corporate governance principles and the members of the board does not include the sufficient non-executive directors. In order to be listed on the stock exchange, the company must comply with all the UK corporate governance code. The company needs to change the structure of boards and the directors are holding the office for many years which is against the of corporate governance code and there is a need of refreshing the board in order to comply with the corporate governance principles of UK. References Ahmed Haji, A., Ahmed Haji, A., Anifowose, M. and Anifowose, M., 2016. Audit committee and integrated reporting practice: does internal assurance matter?.Managerial Auditing Journal,31(8/9), pp.915-948. Ayuso, S., Rodrguez, M.A., Garca-Castro, R. and Ario, M.A., 2014. Maximizing Stakeholders Interests An Empirical Analysis of the Stakeholder Approach to Corporate Governance.Business society,53(3), pp.414-439. Bhardwaj, M.N. and Rao, C.D.B.R., 2015. Role of audit committee in corporate governance.International Journal of Management and Social Science Research Review,1(10), pp.61-67. Charteredaccountants.ie. (2016).UK Corporate Governance Code - Chartered Accountants Ireland. [online] Available at: https://www.charteredaccountants.ie/Members/Technical/Corporate-Governance/UK-Corporate-Governance-Code/ [Accessed 23 Nov. 2016]. Council, F.R., 2012. The UK corporate governance code.London, September. Eling, M. and Marek, S.D., 2014. Corporate governance and risk taking: Evidence from the UK and German insurance markets.Journal of Risk and Insurance,81(3), pp.653-682. Ghafran, C. and O'Sullivan, N., 2013. The governance role of audit committees: reviewing a decade of evidence.International Journal of Management Reviews,15(4), pp.381-407. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014.Auditing assurance services: a systematic approach. McGraw-Hill Education. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014.Auditing assurance services: a systematic approach. McGraw-Hill Education. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Keay, A., 2014. Comply or explain in corporate governance codes: in need of greater regulatory oversight?.Legal Studies,34(2), pp.279-304. Knechel, W.R., 2016. Audit quality and regulation.International Journal of Auditing,20(3), pp.215-223. Knechel, W.R., 2016. Audit quality and regulation.International Journal of Auditing,20(3), pp.215-223. Kpmg.com. (2016). [online] Available at: https://www.kpmg.com/RU/en/topics/Audit-Committee-Institute/Publications/Documents/toolkit/1_The%20role%20of%20the%20audit%20committee_eng.pdf [Accessed 23 Nov. 2016]. Kumar, K., 2016. Role of Audit Committee on Corporate Governance-Experience and Expertise of audit committee has a significant influence and positive bearing on the financial performance of the companies.Indian Journal of Applied Research,5(8). Larcker, D. and Tayan, B., 2015.Corporate governance matters: A closer look at organizational choices and their consequences. Pearson Education. Leipziger, D., 2015.The corporate responsibility code book. Greenleaf Publishing. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013.Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Marinovic, I., 2013. Internal control system, earnings quality, and the dynamics of financial reporting.The RAND Journal of Economics,44(1), pp.145-167. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Okhmatovskiy, I. and David, R.J., 2012. Setting your own standards: Internal corporate governance codes as a response to institutional pressure.Organization Science,23(1), pp.155-176. Skaife, H.A., Veenman, D. and Wangerin, D., 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading.Journal of Accounting and Economics,55(1), pp.91-110. Tricker, B., 2015.Corporate governance: Principles, policies, and practices. Oxford University Press, USA. Woidtke, T. and Yeh, Y.H., 2013. Corporate Governance and the Informativeness of Accounting Earnings: The Role of the Audit Committee.Pacific-Basin Finance Journal,23, pp.1-24.

Describe Plato Allegory of the Cave free essay sample

Describe Plato allegory of the cave (25 marks) Plato  is one of the most important Greek philosophers and a pupil of Socrates. He founded the Academy in Athens, an institution devoted to research and instruction in philosophy and the sciences. His works on philosophy, politics and mathematics which were very influential. The complex meanings that can be perceived from the Cave can be seen in the beginning with the presence of the prisoners who are chained in the darkness of the cave.The prisoners are bound to the floor and unable to turn their heads to see what goes on behind them. To the back of the prisoners, lie the puppeteers who are casting the shadows on the wall, which the prisoners are perceiving as reality. In the beginning of the  Allegory of the Cave  Plato represents man’s condition as being â€Å"chained in a cave,† in Plato’s allegory the prisoners are chained in a cave, unable to turn their heads. We will write a custom essay sample on Describe Plato Allegory of the Cave or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page All they can see is the wall of the cave. Behind them burns a fire all the prisoners see and hear are shadows and echoes cast by objects that they do not see. In platos allegory Plato believes the cave is the world the entire human race are prisoners of the world in the same way the cave represents the limits of their universe or knowledge The cave also represents misunderstanding and distraction, similarly Plato believes our body is a cave and inside the body is the soul ,and the soul is trapped inside the body in which humanity lost everything we required in the world of forms which was the true knowledge when we die the soul is released from our body.Another interpretation is when the prisoners are trapped inside the cave the prisoners represent humanity ,who don’t know what reality is, because they think reality is just what they can see (the shadows) which is really not reality at all it is mere representation of the truth The prisoners symbolize those of a sensible world unwilling to see or face reality. In their ignorance the prisoners hide away in the cave, unaware of the transcendent world These prisoners cannot move becaus e they are restrained by chains. The only thing that they can see is a wall  To the prisoners the truth is only the wall and its shadows.The prisoners know nothing outside of the shadows at one point one of the prisoners are released he starts to see the objects of physical reality The released prisoner is a person confronted with the possibility of enlightenment who first sees the truth (the sun in the allegory) and is blinded by it. Another allegory in Platos story is The chains which hold humanity back from their own understanding these prisoners cannot move because they are restrained by chains the chains can be interpreted as a Fear of failure or   delaying something which are examples of the chains that hold back each individual from their full potential.In the allegory these chains keep the prisoners from escaping and finding the truth that is the outside world. The chains that restrain the prisoners, while real to the prisoners in the cave, are no more real than the shadows are. Another interpretation found in the allegory the cave is very dark because there is little light inside it and objects are hardly seen, The sunlight at the end of the path, would be specifically the form of good the allegory could also be about religious enlightenment, the Sun representing the light of the good, the Godly other world which the freed prisoner has surpassed to and was now able to see.The prisoner who was enlightened to religion is momentarily released from the ignorance and darkness of humanity the sun is a form of good, enlightened truth and the escaped prisoner who requires the knowledge and is obliged to return to the people in chains and enlighten them on what has been seen . Improve answerIn the outer world there is light and everything is clear and visible the prisoner released from the cave into the outer world slowly and gradually begins to identify everything and becomes to realise that the outer world is the real and the cave is the unreal world likewise also Knowledge, education, and spiritual  enlightenment all symbolize the light. In Allegory of the Cave, light most commonly reflects revelation when prisoners, humanity, leave â€Å"the cave†. (unreal world) the darkness in the cave symbolically represents the world of ignoranceThe shadows are replicas or copies of reality. The echoes represent items in  life  that have been distorted over time due to gossip, impressions, and rumours   These shadows or teachings where blinding the prisoner from thinking outside of what was placed in front of them equally the prisoners interpret the shadows on the wall as being real who see reflections but instead are just poor shadows of images of things that exist in the outside world for example a tree is a poor reflection of a real things that exists. Above all Because of how we live, true reality is not obvious to most of us. However, we mistake what we see and hear for reality and truth his is the basic premise for Platos Allegory of the Cave, in which prisoners sit in a cave, chained down, watching images cast on the wall in front of them. They accept these views as reality and they are unable to grasp their overall situation: the cave and images are a trick a mere shadow presented to the prisoners.

Silence Remains a Form of Speech free essay sample

All my memories related to silence start on the way home. By â€Å"home† I do not mean the house in Beijing, where my parents and I live, but the place where my family is, a remote village of Jiangsu province; or in a Chinese conception, â€Å"laojia†, the place where one’s ancestors lived and supposedly render one a sense of belonging. This distinction has been imprinted in my brain since the first time I could remember riding the train: every Spring Festival, my parents would take me to go â€Å"home† by train, the only affordable means of transportation to them at that time. Although I was born in this village, I moved to Beijing with my parents at the age of two, never acknowledging myself as one of the people living or having once lived there. The village to me was strange, and the only thing I know about was its barren land and poverty caused by its adverse circumstances. We will write a custom essay sample on Silence Remains a Form of Speech or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page But Beijing also failed to provide me with a sense of belonging. People living in this city were isolated. I always suspected that living in this city rendered me the characteristics of many citizens: indifferent and self-centered. What my parents merely saw as â€Å"going home† was more like a jaunty trip to me, because riding the train itself was great fun. From the greater part of my childhood, my Spring Festival memories were all related to my adventures riding the train. It took about ten hours to travel to Jiangsu and another ten hours to return, which meant we set off at night and arrived at our destination in the morning. The time I spent on the train was simply enjoyable: accompanied with the monotonous rhythm of the wheels clicking on the rails was passengers’ laughter, radiating their expectation to celebrate the festival with their family. But the laughter would not last long. The majority of the time silence prevailed on the train. Initially, I thought that it was because the night fell and invoked their sleepiness, so I remained silent, too. I remembered that I always detected the rhythm of the engine’s drone, and was amazed at the fact that the click between wheel and rail can be so smooth. Most of the times I would fall asleep to this unique lullaby and wake up at dawn, as we were passing a bridge. Living in a city built up with modern buildings and mansions, I could not find any aesthetic or architectural value of the bridg e. But despite my impatience and heedlessness, my mother always told me that the bridge was the symbol of the great effort made by people who lived on the barren land. The bridge to the village was like the Pyramid to Egypt, at least to my parents, it was the only architecture that could invoke their difficult childhood, and it was the sweetness wrested out of the bitterness. She would also tell me how excited she was when she passed the bridge at the first time to attend college in Beijing. Usually before she finished, we would arrive at the destination. However, for once, I was so intoxicated in the silence that I did not fall asleep as usual. Staring at the scenery outside, I remained silent yet conscious all the way home, questioning my identity and thinking about where on earth I belonged to, the sort of things that beset me but I had never bothered to think about. The scenery kept changing and quickly passed out of sight. Little by little, as I aimlessly glanced at my mom, I was surprised to find that her eyes sparkled with inexplicable excitement and tears. Looking around, I realized that people, whom I had supposed to be sleeping, were staring outside as I was. The more attentively I listened, I could even capture intermittent sounds of sobs. Slowly, it dawned on me that, in silence, people were absorbed in their emotion, in the state of entirely being themselves. The silence in the balcony flashed upon me in a mesmerizing way, making me aware of something that I had failed to perceive. I found that, over the years, the drone of the engine, the bridge, and the simple state of the passengers’ minds finally made sense to me: all these elements made up my way to â€Å"home† and connected me to place where I belong. The changelessness beneath these elements resembled my identity and my liaison to the village where I headed to. The silence remained in me was not the absence of noise; in an unintended but strong way, it expressed the presence of something deeper, something loyal to me, something that could make me hear what is beating below my heart. When silent, people were isolated but strongly connected in emotion, so that they could get rid of restiveness of talking. I saw in myself the true person I was, tracing back with him to the source of my life, to the remote village which I used to refuse to recognize as â€Å"home†. The silence was finally broken when my cousin cried out as we approached the bridge, when the sun rose and the day broke. And as we were slowly passing the bridge , I was assured that we were about to arrive home: the home I had always had but never acknowledged. Later on, I learned to appreciate silence in a more intentional way: to sooth my unease or dispel my confusion. But memories of silence on the way home still retain a sense of pleasure for me; it emits a potent yet mystical energy, sharpening and quickening my senses. Silence unfolds my identity, and I know that silence is the true expression of my nature. I can always hover in a state of self-assurance derived from the enlightenment and serenity silence brings to me, as I first did on the train, as if I could watch my own mind and communicate to my consciousness.

Bolivia essays

Bolivia essays Bolivia is located in the west-central part of South America and is the fifth largest country of the continent having an area about twice the size of Spain. Bolivia is landlocked bordering five countries: Brazil on the northeast, Paraguay to the southeast, Argentina on the south, and Chile and Peru on the west. The main physical feature of Bolivia is the Andes Mountains, which define the country's three geographic zones. First is the Altiplano, or plateau region, which lies between the Cordillera Occidental and the Cordillera Real. On the northern end of the Altiplano lies the Lake Titicaca, the highest navigable body of water in the world. Secondly are the Yungas that form a transition zone between the peaks of the Andes and the Amazonian forest. Lastly are the Lowlands that make up over two-thirds of the national territory; north and east of the Andes. Most of Bolivia's important rivers are found in the northern lowlands all that eventually flow into the Amazon. The area of modern Bolivia was controlled by Spanish conquest in 1525. The territory of Bolivia, a part of the ancient empire of the Incas, was conquered in 1538 by the Spanish conquistador Hernando Pizarro. As Spanish royal authority weakened during the Napoleonic wars, judgment against colonial rule grew. Between 1808 and 1810, the Wars of Independence took place in Upper Peru which constituted efforts to achieve independence. The revolt on May 25, 1809 was one of the first in Latin America. On July 16, 1809, Upper Peru proclaimed itself an independent state. The Battle of Ayacucho in 1824 was the final battle that effectively ended Spanish rule in Upper Peru. On August 6, 1825, Bolivia achieved independence from Spain after a struggle led by Simon Bolivar and Antonio Jos de Sucre. To satisfy Bolivar's reservations about the independence of Upper Peru, the new nation was named after him. Five days after Bolivia declared its independence from Spain, on August 11 the...

Surgical Safety and the Highly Reliable Surgical Team Essay

Surgical Safety and the Highly Reliable Surgical Team - Essay Example The main goals are: improve safety of surgical patients undergoing procedures at Kaiser Permanente, Fresno and improvement of surgical safety attitudes of both physicians and OR staff resulting in an environment that will decrease risk to patients undergoing surgical intervention and further maintain a "no never events" record. The purpose of this thesis is to develop alternative methods to ensure 100% compliance with the use of a surgical briefing; exceeding the requirements of Joint Commission's "Universal Protocol" (The Joint Commission , 2009) by OR staff members and physicians utilizing the surgery department at Kaiser Permanente Fresno, California. Although surgical safety is more than a local challenge, only addressing individual behaviors and habits at a local level can raise the threshold to decrease significant surgical mishaps. Kaiser Permanente OR staff and surgeons are comprised of very well seasoned and experienced caregivers. As new concepts come to light, it can be challenging for those individuals to perceive the benefit of incorporating what is viewed as unnecessary, time consuming and laborious steps to prevent errors when they may not have had any personal history of such errors. Kaiser Permanente is a very complex, highly structured healthcare system and as such, has a high degree of formalization within the organization. This is can be seen demonstrated throughout the local, regional, national offices and medical centers. In addition Kaiser Permanente is comprised of three distinct businesses: Kaiser Foundation Hospitals and their subsidiaries (KFH), and the Kaiser Foundation Health Plan (KFHP) which are both n ot for profit corporations. The Permanente Medical Group (TPMG) which consists of eight separate physician groups, is a for profit enterprise. Kaiser Permanente has 37 Medical Centers and 400 medical offices nationally. Northern California is their largest region, which accounts for 20 Medical Centers. Kaiser Permanente Fresno has 5 distinct medical office buildings (MOB) located between Selma and Oakhurst California. The Fresno Medical Center has a complement of 169 licensed beds, 8 surgical suites with an additional 2 labor and delivery suites. The facility provides both inpatient and ambulatory surgical care, which is facilitated by 200 physicians, 500 plus nurses, along with 80 medical support staff, servicing 108,000 members. There is currently a goal to integrate and adopt all regional job descriptions at the local levels. There are national, regional, as well as local policy and procedures covering many

Education ch6,8 Essay Example | Topics and Well Written Essays - 500 words

Education ch6,8 - Essay Example that religion contributes to the development of the fundamental peace through progressive inclusion of various religions in the education system globally. By analyzing the input of Thomas Aquinas, the author of the book further asserts that religion contributes fundamental societal values that help constrict cohesive societies. Religion is therefore a fundamental aspect of the society whose inclusion in the education system is paramount. Education serves the purpose of communicating the values to successive generations thereby influencing the social structures and relations among people. The values further influence the interactions among the learners and the educators. Discipline is an essential aspect of education that contributes to the success of the entire exercise. The religious values often influence the creation of laws to guide the conduct of the learners and the development of appropriate ethical codes of conduct for the teachers. This way, each group appreciates the other and acknowledges the need for respect a feature that enhances the success of the learning process. In chapter 8, the author analyses the contributions of John Calvin to the development of education. In doing this, he discusses the American education movement often giving keen attention to the contributions and ideas of John Calvin. Among the fundamental aspects of the chapter is the rise of nationalism. Just as the name suggests, nationalism refers to the love of an individual’s country. The historical rise of nationalism is therefore an essential aspect of historical studies since it helps understand the historical relationship among people in a society. Additionally, nationalism led to the development of modern day government. The historical analysis of nationalism thus helps understand the nature of contemporary politics in the country. Additionally, John Calvin also makes fundamental religious contributions to the development of education as he explains the need for translation

The Order of Things by Gladwell Malcolm Assignment

The Order of Things by Gladwell Malcolm - Assignment Example At first, one thought that the article is directed to sports car buyers but only to find out later that the author used the topic on cars to get the attention of the readers. The article is not targeted at a particular audience; rather, it is directed to anyone who tends to believe rankings done by magazines or newspapers or other private groups. Maybe the aim of the author is to warn people that not all rankings are accurate; therefore, must be taken with a grain of salt. One would not like to read articles by this author because it seems that the author is making hasty generalizations. Furthermore, one does not approve of the way he presents his arguments because he jumps from one topic to another. This can be observed when first he talks about car rankings then proceeds to discuss rankings of universities then presented data on suicide rates in several countries. After a discussion of suicide rankings, he goes back to university rankings and then shifts to hospital rankings and back again to university rankings. There is a lack of coherence in the way the information is being offered to the readers.   One may still read articles of this type provided that it is clearly presented.                  One has not read articles which support the author’s arguments, neither has one read articles which are against his arguments.

The Airasia Marketing Concept Management Essay

The Airasia Marketing Concept Management Essay In the world of growing business competition, strategic management is where a process of certain level of management set goals and tactics in a firm. Strategic management provides overall direction of the functional areas of business firm department such as accounting, finance, production and marketing that allows the management to understand the concept of each operation level of management in the entire organization. Managers should also make the most from each organization level to achieve a best strengths and weakness in the environment. When this method is being applied, management seek answer to question regards to how, why and what will happened Airlines industry has help the industry in economic growth hence changing the life of people live and experience the world today Airlines operations interact among various officially permitted, community life, technology thus influencing management to make decision and actions This involved in relating the goals of the organization with the environment to a way of conscious and a planned method. AirAsia is one of the companies with a good strategic management and has becoming a low cost carrier airline which received several awards and recognition in the best low cost airlines in the world in year 2009. As of December 31, 2011, AirAsia Berhad (AsiaAsia) has engaged in providing transportation services which operates at a fleet of 90 aircraft. AirAsia operation flies over domestic and international destination with 108 routes and operates over 400 different daily flights which are located from different hubs. Those hubs are located in Malaysia, Thailand and Indonesia. AirAsia concept applies in no-frills, hassle-free, low fare business concept and their corporate values are Now Everyone Can Fly. Low Cost Airlines Simple Product Low Operating Cost Positioning Figure 1.0 AirAsia marketing concept. According to Daniel Chan market for airlines in Asia has been glomming to seek ways to compete each and another in the industry. Each of them has their own strategic management which allows them to achieve long terms objective and making them the best among their competitors. This has encourage AirAsia to consider strategic management program due to the current competition of Asia travel market and the need to have the urge to compete with their competitor which makes them only one of its kind in the industry. Four major functions of process which are planning, organizing, leading and controlling were no longer sufficient to support the current complex environment. This is because this process only managed the company internally but do not concentrate on the current environment which affecting the organization. Companies that adopt the four major functions were found that they were not successful in the current competitive market forces. On top of that, the organization only performs well in operation effective but not in strategy. Operation effectiveness and strategy are both similar but they only perform in a very different ways. Strategy is about the competitive market which the company performs different task in different ways of environment. Those tools are PESTEL, SWOT and Porter Five Forces. All of these tools analyses the macro and micro environment. Below diagram will further explain those tools. PESTEL DIAGRAM Political To fly outside Malaysia is not easy. Government political is one of the problem that low cost airlines faces. Landing charge and parking charges are very expensive and destination to Bangkok, Beijing, and Singapore is no cheaper than a backup airport. People are afraid to fly where threat of terrorism attack has happened before in the month of Sept 11 2001. Political stable where Asia country has no strikes, no wars and customer is free to plan their own traveling time. Economic Due to the stiff competition from MAS, AirAsia tend to offer lower pricing in tickets and a few flight routes to compete with the current economic. The rising of Asia middle class population growth has encourage customer to enjoy flying with a cheaper rate of tickets Malaysia Tourism and hospitality has boost AirAsia economic by advertising the brand name Social Has created a huge people awareness and exposure on traveling within a limited budget in Asia countries. This motivation was created with the AirAsia slogan Now everyone can fly AirAsia has created different living environment and culture by promoting different countries AirAsia commit to Safety First has outcome the fear of customer flying abroad due to the Outbreak of Several Acute Respiratory Syndrome (SARS). Technology AirAsia has the state of the art in IT technology which offers E-commerce. In Aug 2003, AirAsia become the first to offer SMS booking where the online service allows consumer to book ticket online, offer seat choosing and luggage check in. The website also offers viewing in six different languages. GO holiday was also launch to introduce customer to book holiday packages online via real time. AirAsia has bought in A320 to replace Boeing 737; which the new airbus has improved fuel efficiency, bigger overhead bin, lower maintenance and extra seat which proven to better performance and reliability. Environment The new purchase of A32 planes has an engine which burn less fuel technology which included lighter weight body. The new planes engine maintenance and wash program which proven to gain 1% to 2% efficiency. More improved pilot training which are being train to take-off and landing more efficiently AirAsia green methods is by adapt the paper containers and cups when they server food during the flight route. Legal Government policy has been set up to ensure that all government business trip to engage with MAS airlines. The budget airlines in south-east Asia is under-develop due to the market of aviation is control by the government right agreement. Customer has taken legal action towards AirAsia for failing to disclose the full price for some route location. Figure 1.0 Self created Pestel analysis Below diagram shows the SWOT analysis. The internal factor can be look into the strength and weakness of the company where else the external factors would be the opportunities and threats in the external environment. SWOT DIAGRAM STENGTHS WEAKNESS AirAsia has a very strong relationship with the government and airlines industry leaders The current management team is good in strategy formulation and implementation. The branding of AirAsia was well established in Asia Pacific. One of Asia cheapest Airlines which are low cost operations. The advance technology of the IT team such in emails alert and desktop alerts for a new promotion Multi-skilled staffed which are well equip and efficient in workforce. A single type of fleet which is easy to maintain and easy for pilot dispatch. AirAsia does not have own repair system, maintenance or overhaul (MRO) facility. Received a lot of complain from end user due to overwhelming of ticket purchases on festive season. Flights always delay due to improper time management. A fix-cost in perishable product which are the airlines seat. This will encourages the airlines to cut down price to attempt to fill empty seats at a lower price than rather flying at a half empty plane. No central location or backup airport. Branding is always an issue in placing in market position. OPPORTUNITIES THREATS There increasing of oil price creates an opportunities for AsiaAsia to capture new or existing customer which are on budget travelers. The ASEAN Open Skies program allows competition among regional airlines which creates partner with other low cost airlines for example Virgin has join in to create a brand name for AsiaAsia. Increase of population of Asian middle class will increase 700 million by 2013 which creates a huge opportunities for AsiaAsia to cater the need of user. Ongoing business prospect will open up new routes and new airport deals Rates such as airport departure, security charges and landing charges are elastic price which beyond the control of the airlines AirAsia profit margin is about 30% and this creates a new competitor to arise such as Tiger Airways. User safety point of view is neglected due to cheaper cost of ticket. User need to purchase a separated insurance for the ticket. Oil price fluctuations which affect the Aviation turbine fuel (ATF) and other operational cost. This will add cost to AirAsia since the total cost fuel is higher than 26% for low cost airlines compared to 20% for a full service airlines Lack of secondary backup airport infrastructure. Other countries like Europe have a secondary airport to avoid flying into mainland airports hence they can skip to pay high cost of landing fees. System always down due to high volume of online sales. Figure 2.0 Self created SWOT diagram. Porter five forces have been used to determine the competitive and the magnetism of the market value and to understand the AirAsia competitive advantage. Table below shows the porter five forces: PORTER FIVE FORCES Competitive rivalry within an industry. This would be the matrix segment of geographical and demography market. AirAsia competitor would be Tiger Airlines and Firefly which both of them also provides cheap flight and several same routes. AirAsia also claim that they dont have any additional fees which are not true. They have several hidden fees which are booking seats and luggage fees which could create a problem in price issue. Population of middle class income is increasing hence creates a huge opportunities for the airlines therefore airlines have to slash price among each another due to customer are not loyal and they tend to switch easy from different company to another Threat of new entry Branding is one of the major factors for new entry. Entry within this industry not only required high cost but also a branding image. New entry is required to impress the investors so that they can make a huge investment in the industry. Government legislation is also an issue where new airlines cant get a new permit flight route from the government. For example if AirAsia want to add more flight route to other county, this would be a barrier for them due to government permit and it will affect their profit. Different service product being offered by competitors where AirAsia provided travel packages around Asia besides only selling air ticket. AirAsia also have great connection with tourism companies around the Asia country thus making this harder for new competitor to compete. Bargaining power of supplier Bargaining power of buyers is strong and cost of switching airlines is low. AirAsia is not the only the airlines which offer low cost operation in Asia. Other competitor prices are not so much different than AirAsia. This will create customer to choose their most suitable schedule of airlines that fits them the best. Two major planes supplier which is Airbus and Boeing. Both of them are having the same standard aircraft which mostly AirAsia ordered in a large amounts from Airbus in order to expand their flight routes. This creates a strong relationship and big discount. Bargaining power of buyer Buyers nowadays are more informed and IT savvy. They are more sensitive to price change making they have more choices to compare with other airlines which its easy for customer to change to other airlines that offer the same service. Customer of Airasia is mostly individual /group travelers which their air tickets purchase is being purchase individual. This makes the bargaining power buyer is strong. AirAsia also have bad image when it comes to flight delays issue. Customer tends to choose other airlines to make sure they reach their destination on time. Threat of substitute product When the price of airlines is expensive, customer will look for a substitute. Price also depends on the booking time and flights date. The longer booking dates are cheaper compare to shorter booking dates. If the ticket is purchase last minute, which cost higher price, customer tends to switch to other airlines such as MAS or Singapore Airlines which offers premium services Some of the traveling purpose would be a business meeting which is now being taken over by the Internet industry. These meeting can be replaced with calls such as video conferencing which can take place within the office premises to save company traveling cost. Figure 3.0 Self created Porter Five Forces diagram. AirAsia adapted the theory of market segment where penetrate into the low cost carrier and the ability to compete among other competitor in the field business. Those methods are: The use of E-commerce in the AirAsia system. They have implement a E-commerce business tool making it one of the kind that allows a AirAsia to sell product, advertise, purchase supplies, bypass and track inventory, cutting down the paperwork and sharing information over the e-portal. This system has improved productivity and higher profitability and yet minimizing the cost of expenses in the company According to Pultorak (2004), when a business strategy mix with IT, the IT platform can be modify to meet business needs and respond to certain user requirement. Example would be the IT platform online system that AirAsia implemented. Customer reservation system (CRS) is a user friendly web-based system which allows user to make reservation, choosing their own seat at various prices, printing out their own e-ticketing and self check-in online which saves ample times. This also helps to cut down the middleman or travel agents cost. All this was being implemented to archive the lowest cost of an airline can possible achieved The use of ERP system in the AirAsia system. Its a use of software that develops a support decisions with planning and controlling the business Its integrated software to make the IT system more effective and efficiently which has been successfully maintain the process of integrity data, reduced month end closing processing time, increase in speed up of data reporting and data retrieval process The system also helps AirAsia to capture their daily operation transaction as well as the operational cost. As the result from both of this system, AirAsia has move from the traditional business method and transform it into an E-commerce system which allows them to achieved their goals and objective to be one of the lowest carrier airplanes in the world This essay describes the strategic management use of implementation of certain tools such as PESTEL, SWOT and Porter Five Forces analysis. Those tools make AirAsia achieve their capability, scope and goals Making use of the IT system and E-commerce has also lead AirAsia to be one of the low cost carriers in the airplane industry. AirAsia chooses strategic management method based on the competition in airlines industry is tough. Other airlines companies are trying to figure out strategic ways to compete among their industry which strategic management has become one of the tools factor to survive in their business industry. None the less airlines need to consider on how to integrate the system as well as the main factors such as external and internal process

Does Free Trade Retard or Improve Development in Developing Countries E

Introduction The 19th century international system was a very significant era of the doctrine and practice of free trade. This key date in the 19th century was 1846, the year England repealed the corn law. The corn laws had protected British aristocrats and farmers from imported corn. Corn at this time was used to make bread. This dispute pitted industrialists and many workers against landowners and farmers. The industrialist wanted cheap corn so that the cost of bread would be lowered and they could reduce or reduce workers wages. This would give their products a competitive advantage in international markets over products from nations where the cost of food and wages were expensive. The workers in Britain also supported this law because they wanted to buy cheap bread. David Ricardo, a stock trader and member of parliament, articulated the liberal theory of comparative advantage which made intellectual case for free trade. Today this theory of comparative advantage has remained the bedrock of ar guments for economic integration and free trade. The broad purpose of this paper is to try and answer these questions; †¢ Does Free Trade Improve or Retard Development in Developing Countries †¢ Is Free Trade really Free. Free trade is the trade among two or more countries without any limitations imposed by the governments or other regulators; thus the free movement of goods and services across national frontiers (O’Brien and Williams, 2007 p.139). (Vander .W, 2005 p.24). It points to the liberalisation of the markets of nations through the elimination of tariffs, quotas and other form of restrictions to allow the free flow of products beyond national borders. Benefits of Free Trade Trade Openness. Free Trade has remained a fundam... ...the Barrel: Africa’s Oil Boom and the Poor. Available at http://www.crsprogramquality.org/storage/peacebuilding/Bottom%20of%20the%20barrel.pdf European Commission, (2012). Trade, growth and development; Tailoring trade and investment policy for those countries most in need [SEC (2012) 87 final]. O’Brien, R. and Williams, M. (eds.) (2007) Global Political Economy: Evolution and Dynamics. 2nd edition. Basingstoke: Palgrave. OECD, (2009). Journal on Development Trading Out of Poverty; How Aid for Trade Can Help. World Bank (2000) World Development Indicators 2000. Washington D.C: World Bank [Online] Available at http://data.worldbank.org/indicator Stop Free Trade : Available at http://www.stopftaa.org/is-free-trade-really-free-what-it-costs-a-country.html UNCTAD, (2004).The Least Developed Countries Report . UNCTAD/LDC/2004 (Overview), sales no.E.03.II.D.9.

A Game of Thrones Chapter Fourteen

Catelyn Ned and the girls were eight days gone when Maester Luwin came to her one night in Bran's sickroom, carrying a reading lamp and the books of account. â€Å"It is past time that we reviewed the figures, my lady,† he said. â€Å"You'll want to know how much this royal visit cost us.† Catelyn looked at Bran in his sickbed and brushed his hair back off his forehead. It had grown very long, she realized. She would have to cut it soon. â€Å"I have no need to look at figures, Maester Luwin,† she told him, never taking her eyes from Bran. â€Å"I know what the visit cost us. Take the books away.† â€Å"My lady, the king's party had healthy appetites. We must replenish our stores before—† She cut him off. â€Å"I said, take the books away. The steward will attend to our needs.† â€Å"We have no steward,† Maester Luwin reminded her. Like a little grey rat, she thought, he would not let go. â€Å"Poole went south to establish Lord Eddard's household at King's Landing.† Catelyn nodded absently. â€Å"Oh, yes. I remember.† Bran looked so pale. She wondered whether they might move his bed under the window, so he could get the morning sun. Maester Luwin set the lamp in a niche by the door and fiddled with its wick. â€Å"There are several appointments that require your immediate attention, my lady. Besides the steward, we need a captain of the guards to fill Jory's place, a new master of horse—† Her eyes snapped around and found him. â€Å"A master of horse?† Her voice was a whip. The maester was shaken. â€Å"Yes, my lady. Hullen rode south with Lord Eddard, so—† â€Å"My son lies here broken and dying, Luwin, and you wish to discuss a new master of horse? Do you think I care what happens in the stables? Do you think it matters to me one whit? I would gladly butcher every horse in Winterfell with my own hands if it would open Bran's eyes, do you understand that? Do you?† He bowed his head. â€Å"Yes, my lady, but the appointments—† â€Å"I'll make the appointments,† Robb said. Catelyn had not heard him enter, but there he stood in the doorway, looking at her. She had been shouting, she realized with a sudden flush of shame. What was happening to her? She was so tired, and her head hurt all the time. Maester Luwin looked from Catelyn to her son. â€Å"I have prepared a list of those we might wish to consider for the vacant offices,† he said, offering Robb a paper plucked from his sleeve. Her son glanced at the names. He had come from outside, Catelyn saw; his cheeks were red from the cold, his hair shaggy and windblown. â€Å"Good men,† he said. â€Å"We'll talk about them tomorrow.† He handed back the list of names. â€Å"Very good, my lord.† The paper vanished into his sleeve. â€Å"Leave us now,† Robb said. Maester Luwin bowed and departed. Robb closed the door behind him and turned to her. He was wearing a sword, she saw. â€Å"Mother, what are you doing?† Catelyn had always thought Robb looked like her; like Bran and Rickon and Sansa, he had the Tully coloring, the auburn hair, the blue eyes. Yet now for the first time she saw something of Eddard Stark in his face, something as stern and hard as the north. â€Å"What am I doing?† she echoed, puzzled. â€Å"How can you ask that? What do you imagine I'm doing? I am taking care of your brother. I am taking care of Bran.† â€Å"Is that what you call it? You haven't left this room since Bran was hurt. You didn't even come to the gate when Father and the girls went south.† â€Å"I said my farewells to them here, and watched them ride out from that window.† She had begged Ned not to go, not now, not after what had happened; everything had changed now, couldn't he see that? It was no use. He had no choice, he had told her, and then he left, choosing. â€Å"I can't leave him, even for a moment, not when any moment could be his last. I have to be with him, if . . . if . . . † She took her son's limp hand, sliding his fingers through her own. He was so frail and thin, with no strength left in his hand, but she could still feel the warmth of life through his skin. Robb's voice softened. â€Å"He's not going to die, Mother. Maester Luwin says the time of greatest danger has passed.† â€Å"And what if Maester Luwin is wrong? What if Bran needs me and I'm not here?† â€Å"Rickon needs you,† Robb said sharply. â€Å"He's only three, he doesn't understand what's happening. He thinks everyone has deserted him, so he follows me around all day, clutching my leg and crying. I don't know what to do with him.† He paused a moment, chewing on his lower lip the way he'd done when he was little. â€Å"Mother, I need you too. I'm trying but I can't . . . I can't do it all by myself.† His voice broke with sudden emotion, and Catelyn remembered that he was only fourteen. She wanted to get up and go to him, but Bran was still holding her hand and she could not move. Outside the tower, a wolf began to howl. Catelyn trembled, just for a second. â€Å"Bran's.† Robb opened the window and let the night air into the stuffy tower room. The howling grew louder. It was a cold and lonely sound, full of melancholy and despair. â€Å"Don't,† she told him. â€Å"Bran needs to stay warm.† â€Å"He needs to hear them sing,† Robb said. Somewhere out in Winterfell, a second wolf began to howl in chorus with the first. Then a third, closer. â€Å"Shaggydog and Grey Wind,† Robb said as their voices rose and fell together. â€Å"You can tell them apart if you listen close.† Catelyn was shaking. It was the grief, the cold, the howling of the direwolves. Night after night, the howling and the cold wind and the grey empty castle, on and on they went, never changing, and her boy lying there broken, the sweetest of her children, the gentlest, Bran who loved to laugh and climb and dreamt of knighthood, all gone now, she would never hear him laugh again. Sobbing, she pulled her hand free of his and covered her ears against those terrible howls. â€Å"Make them stop!† she cried. â€Å"I can't stand it, make them stop, make them stop, kill them all if you must, just make them stop!† She didn't remember falling to the floor, but there she was, and Robb was lifting her, holding her in strong arms. â€Å"Don't be afraid, Mother. They would never hurt him.† He helped her to her narrow bed in the corner of the sickroom. â€Å"Close your eyes,† he said gently. â€Å"Rest. Maester Luwin tells me you've hardly slept since Bran's fall.† â€Å"I can't,† she wept. â€Å"Gods forgive me, Robb, I can't, what if he dies while I'm asleep, what if he dies, what if he dies . . . † The wolves were still howling. She screamed and held her ears again. â€Å"Oh, gods, close the window!† â€Å"If you swear to me you'll sleep.† Robb went to the window, but as he reached for the shutters another sound was added to the mournful howling of the direwolves. â€Å"Dogs,† he said, listening. â€Å"All the dogs are barking. They've never done that before . . . † Catelyn heard his breath catch in his throat. When she looked up, his face was pale in the lamplight. â€Å"Fire,† he whispered. Fire, she thought, and then, Bran! â€Å"Help me,† she said urgently, sitting up. â€Å"Help me with Bran.† Robb did not seem to hear her. â€Å"The library tower's on fire,† he said. Catelyn could see the flickering reddish light through the open window now. She sagged with relief. Bran was safe. The library was across the bailey, there was no way the fire would reach them here. â€Å"Thank the gods,† she whispered. Robb looked at her as if she'd gone mad. â€Å"Mother, stay here. I'll come back as soon as the fire's out.† He ran then. She heard him shout to the guards outside the room, heard them descending together in a wild rush, taking the stairs two and three at a time. Outside, there were shouts of â€Å"Fire!† in the yard, screams, running footsteps, the whinny of frightened horses, and the frantic barking of the castle dogs. The howling was gone, she realized as she listened to the cacophony. The direwolves had fallen silent. Catelyn said a silent prayer of thanks to the seven faces of god as she went to the window. Across the bailey, long tongues of flame shot from the windows of the library. She watched the smoke rise into the sky and thought sadly of all the books the Starks had gathered over the centuries. Then she closed the shutters. When she turned away from the window, the man was in the room with her. â€Å"You weren't s'posed to be here,† he muttered sourly. â€Å"No one was s'posed to be here.† He was a small, dirty man in filthy brown clothing, and he stank of horses. Catelyn knew all the men who worked in their stables, and he was none of them. He was gaunt, with limp blond hair and pale eyes deep-sunk in a bony face, and there was a dagger in his hand. Catelyn looked at the knife, then at Bran. â€Å"No,† she said. The word stuck in her throat, the merest whisper. He must have heard her. â€Å"It's a mercy,† he said. â€Å"He's dead already.† â€Å"No,† Catelyn said, louder now as she found her voice again. â€Å"No, you can't.† She spun back toward the window to scream for help, but the man moved faster than she would have believed. One hand clamped down over her mouth and yanked back her head, the other brought the dagger up to her windpipe. The stench of him was overwhelming. She reached up with both hands and grabbed the blade with all her strength, pulling it away from her throat. She heard him cursing into her ear. Her fingers were slippery with blood, but she would not let go of the dagger. The hand over her mouth clenched more tightly, shutting off her air. Catelyn twisted her head to the side and managed to get a piece of his flesh between her teeth. She bit down hard into his palm. The man grunted in pain. She ground her teeth together and tore at him, and all of a sudden he let go. The taste of his blood filled her mouth. She sucked in air and screamed, and he grabbed her hair and pulled her away from him, and she stumbled and went down, and then he was standing over her, breathing hard, shaking. The dagger was still clutched tightly in his right hand, slick with blood. â€Å"You weren't s'posed to be here,† he repeated stupidly. Catelyn saw the shadow slip through the open door behind him. There was a low rumble, less than a snarl, the merest whisper of a threat, but he must have heard something, because he started to turn just as the wolf made its leap. They went down together, half sprawled over Catelyn where she'd fallen. The wolf had him under the jaw. The man's shriek lasted less than a second before the beast wrenched back its head, taking out half his throat. His blood felt like warm rain as it sprayed across her face. The wolf was looking at her. Its jaws were red and wet and its eyes glowed golden in the dark room. It was Bran's wolf, she realized. Of course it was. â€Å"Thank you,† Catelyn whispered, her voice faint and tiny. She lifted her hand, trembling. The wolf padded closer, sniffed at her fingers, then licked at the blood with a wet rough tongue. When it had cleaned all the blood off her hand, it turned away silently and jumped up on Bran's bed and lay down beside him. Catelyn began to laugh hysterically. That was the way they found them, when Robb and Maester Luwin and Ser Rodrik burst in with half the guards in Winterfell. When the laughter finally died in her throat, they wrapped her in warm blankets and led her back to the Great Keep, to her own chambers. Old Nan undressed her and helped her into a scalding hot bath and washed the blood off her with a soft cloth. Afterward Maester Luwin arrived to dress her wounds. The cuts in her fingers went deep, almost to the bone, and her scalp was raw and bleeding where he'd pulled out a handful of hair. The maester told her the pain was just starting now, and gave her milk of the poppy to help her sleep. Finally she closed her eyes. When she opened them again, they told her that she had slept four days. Catelyn nodded and sat up in bed. It all seemed like a nightmare to her now, everything since Bran's fall, a terrible dream of blood and grief, but she had the pain in her hands to remind her that it was real. She felt weak and light-headed, yet strangely resolute, as if a great weight had lifted from her. â€Å"Bring me some bread and honey,† she told her servants, â€Å"and take word to Maester Luwin that my bandages want changing.† They looked at her in surprise and ran to do her bidding. Catelyn remembered the way she had been before, and she was ashamed. She had let them all down, her children, her husband, her House. It would not happen again. She would show these northerners how strong a Tully of Riverrun could be. Robb arrived before her food. Rodrik Cassel came with him, and her husband's ward Theon Greyjoy, and lastly Hallis Mollen, a muscular guardsman with a square brown beard. He was the new captain of the guard, Robb said. Her son was dressed in boiled leather and ringmail, she saw, and a sword hung at his waist. â€Å"Who was he?† Catelyn asked them. â€Å"No one knows his name,† Hallis Mollen told her. â€Å"He was no man of Winterfell, m'lady, but some says they seen him here and about the castle these past few weeks.† â€Å"One of the king's men, then,† she said, â€Å"or one of the Lannisters'. He could have waited behind when the others left.† â€Å"Maybe,† Hal said. â€Å"With all these strangers filling up Winterfell of late, there's no way of saying who he belonged to.† â€Å"He'd been hiding in your stables,† Greyjoy said. â€Å"You could smell it on him.† â€Å"And how could he go unnoticed?† she said sharply. Hallis Mollen looked abashed. â€Å"Between the horses Lord Eddard took south and them we sent north to the Night's Watch, the stalls were half-empty. It were no great trick to hide from the stableboys. Could be Hodor saw him, the talk is that boy's been acting queer, but simple as he is . . . † Hal shook his head. â€Å"We found where he'd been sleeping,† Robb put in. â€Å"He had ninety silver stags in a leather bag buried beneath the straw.† â€Å"It's good to know my son's life was not sold cheaply,† Catelyn said bitterly. Hallis Mollen looked at her, confused. â€Å"Begging your grace, m'lady, you saying he was out to kill your boy?† Greyjoy was doubtful. â€Å"That's madness.† â€Å"He came for Bran,† Catelyn said. â€Å"He kept muttering how I wasn't supposed to be there. He set the library fire thinking I would rush to put it out, taking any guards with me. If I hadn't been half-mad with grief, it would have worked.† â€Å"Why would anyone want to kill Bran?† Robb said. â€Å"Gods, he's only a little boy, helpless, sleeping . . . â€Å" Catelyn gave her firstborn a challenging look. â€Å"If you are to rule in the north, you must think these things through, Robb. Answer your own question. Why would anyone want to kill a sleeping child?† Before he could answer, the servants returned with a plate of food fresh from the kitchen. There was much more than she'd asked for: hot bread, butter and honey and blackberry preserves, a rasher of bacon and a soft-boiled egg, a wedge of cheese, a pot of mint tea. And with it came Maester Luwin. â€Å"How is my son, Maester?† Catelyn looked at all the food and found she had no appetite. Maester Luwin lowered his eyes. â€Å"Unchanged, my lady.† It was the reply she had expected, no more and no less. Her hands throbbed with pain, as if the blade were still in her, cutting deep. She sent the servants away and looked back to Robb. â€Å"Do you have the answer yet?† â€Å"Someone is afraid Bran might wake up,† Robb said, â€Å"afraid of what he might say or do, afraid of something he knows.† Catelyn was proud of him. â€Å"Very good.† She turned to the new captain of the guard. â€Å"We must keep Bran safe. If there was one killer, there could be others.† â€Å"How many guards do you want, rn'lady?† Hal asked. â€Å"So long as Lord Eddard is away, my son is the master of Winterfell,† she told him. Robb stood a little taller. â€Å"Put one man in the sickroom, night and day, one outside the door, two at the bottom of the stairs. No one sees Bran without my warrant or my mother's.† â€Å"As you say, m'lord.† â€Å"Do it now,† Catelyn suggested. â€Å"And let his wolf stay in the room with him,† Robb added. â€Å"Yes,† Catelyn said. And then again: â€Å"Yes.† Hallis Mollen bowed and left the room. â€Å"Lady Stark,† Ser Rodrik said when the guardsman had gone, â€Å"did you chance to notice the dagger the killer used?† â€Å"The circumstances did not allow me to examine it closely, but I can vouch for its edge,† Catelyn replied with a dry smile. â€Å"Why do you ask?† â€Å"We found the knife still in the villain's grasp. It seemed to me that it was altogether too fine a weapon for such a man, so I looked at it long and hard. The blade is Valyrian steel, the hilt dragonbone. A weapon like that has no business being in the hands of such as him. Someone gave it to him.† Catelyn nodded, thoughtful. â€Å"Robb, close the door.† He looked at her strangely, but did as she told him. â€Å"What I am about to tell you must not leave this room,† she told them. â€Å"I want your oaths on that. If even part of what I suspect is true, Ned and my girls have ridden into deadly danger, and a word in the wrong ears could mean their lives.† â€Å"Lord Eddard is a second father to me,† said Theon Greyjoy. â€Å"I do so swear.† â€Å"You have my oath,† Maester Luwin said. â€Å"And mine, my lady,† echoed Ser Rodrik. She looked at her son. â€Å"And you, Robb?† He nodded his consent. â€Å"My sister Lysa believes the Lannisters murdered her husband, Lord Arryn, the Hand of the King,† Catelyn told them. â€Å"It comes to me that Jaime Lannister did not join the hunt the day Bran fell. He remained here in the castle.† The room was deathly quiet. â€Å"I do not think Bran fell from that tower,† she said into the stillness. â€Å"I think he was thrown.† The shock was plain on their faces. â€Å"My lady, that is a monstrous suggestion,† said Rodrik Cassel. â€Å"Even the Kingslayer would flinch at the murder of an innocent child.† â€Å"Oh, would he?† Theon Greyjoy asked. â€Å"I wonder.† â€Å"There is no limit to Lannister pride or Lannister ambition,† Catelyn said. â€Å"The boy had always been surehanded in the past,† Maester Luwin said thoughtfully. â€Å"He knew every stone in Winterfell.† â€Å"Gods,† Robb swore, his young face dark with anger. â€Å"If this is true, he will pay for it.† He drew his sword and waved it in the air. â€Å"I'll kill him myself!† Ser Rodrik bristled at him. â€Å"Put that away! The Lannisters are a hundred leagues away. Never draw your sword unless you mean to use it. How many times must I tell you, foolish boy?† Abashed, Robb sheathed his sword, suddenly a child again. Catelyn said to Ser Rodrik, â€Å"I see my son is wearing steel now.† The old master-at-arms said, â€Å"I thought it was time.† Robb was looking at her anxiously. â€Å"Past time,† she said. â€Å"Winterfell may have need of all its swords soon, and they had best not be made of wood.† Theon Greyjoy put a hand on the hilt of his blade and said, â€Å"My lady, if it comes to that, my House owes yours a great debt.† Maester Luwin pulled at his chain collar where it chafed against his neck. â€Å"All we have is conjecture. This is the queen's beloved brother we mean to accuse. She will not take it kindly. We must have proof, or forever keep silent.† â€Å"Your proof is in the dagger,† Ser Rodrik said. â€Å"A fine blade like that will not have gone unnoticed.† There was only one place to find the truth of it, Catelyn realized. â€Å"Someone must go to King's Landing.† â€Å"I'll go,† Robb said. â€Å"No,† she told him. â€Å"Your place is here. There must always be a Stark in Winterfell.† She looked at Ser Rodrik with his great white whiskers, at Maester Luwin in his grey robes, at young Greyjoy, lean and dark and impetuous. Who to send? Who would be believed? Then she knew. Catelyn struggled to push back the blankets, her bandaged fingers as stiff and unyielding as stone. She climbed out of bed. â€Å"I must go myself.† â€Å"My lady,† said Maester Luwin, â€Å"is that wise? Surely the Lannisters would greet your arrival with suspicion.† â€Å"What about Bran?† Robb asked. The poor boy looked utterly confused now. â€Å"You can't mean to leave him.† â€Å"I have done everything I can for Bran,† she said, laying a wounded hand on his arm. â€Å"His life is in the hands of the gods and Maester Luwin. As you reminded me yourself, Robb, I have other children to think of now.† â€Å"You will need a strong escort, my lady,† Theon said. â€Å"I'll send Hal with a squad of guardsmen,† Robb said. â€Å"No,† Catelyn said. â€Å"A large party attracts unwelcome attention. I would not have the Lannisters know I am coming.† Ser Rodrik protested. â€Å"My lady, let me accompany you at least. The kingsroad can be perilous for a woman alone.† â€Å"I will not be taking the kingsroad,† Catelyn replied. She thought for a moment, then nodded her consent. â€Å"Two riders can move as fast as one, and a good deal faster than a long column burdened by wagons and wheelhouses. I will welcome your company, Ser Rodrik. We will follow the White Knife down to the sea, and hire a ship at WhiteHarbor. Strong horses and brisk winds should bring us to King's Landing well ahead of Ned and the Lannisters.† And then, she thought, we shall see what we shall see.