Brutality And Inequality In United States - Free Essay Example

Sample details Pages: 7 Words: 2085 Downloads: 3 Date added: 2019/04/02 Category Society Essay Level High school Tags: Black Lives Matter Essay Did you like this example? In the United States, 72.4% percent of the population is Caucasian and 12.6% are African American, as found on worldpopulationreview.com. The difference between the two percentages is 59.8%. But why is this information useful, you may ask? Well, because African Americans are often oppressed by their white counterparts. We see news about African Americans being shot by police officers or White citizens in self defense. African Americans are being racially profiled in their daily lives, resulting in the Black Lives Matter movement. The Black Lives Matter is a necessary movement because of the brutality and inequality African Americans endure. The Black Lives Matter, also known as BLM, is an organization that is chapter-based, member-led organization whose mission is to build local power and to intervene in violence inflicted on Black communities by the state and vigilantes (blacklivesmatter.com). This movement was formed after the death of Trayvon Martin, a 17-year old African American. Don’t waste time! Our writers will create an original "Brutality And Inequality In United States" essay for you Create order Since the Black Lives Movement, there has been an increase in awareness of racial profiling, resulting in prison and worse, death. According to Google, racial profiling is defined as the use of race or ethnicity as grounds for suspecting someone of having committed an offense. Black Lives Matter: A Call to Action for Counseling Psychology Leaders, written by Candice Hargons, talks about the Black Lives Matter movement and racial injustice. She writes in the article that in 2015 Black people were killed at more than twice the rate of non-Latino white people, and Black men were nine times more likely to die at the hands of police officers(Hargons 875). In the same year, statistics also showed that police shot and killed 36 unarmed black males, as in Nationwide, police shot and killed nearly 1,000 people in 2017 by John Sullivan. In Nikole Hannah-Jones article called, Taking Freedom: Yes, Black American fears the Police. Heres Why, she talks about an incident in her local town involving a mentally ill man and two officers. At the height of the BLM, tensions were high and many African Americans were upset and hurt with all of the killings. The mentally ill man shot two police officers, making matters worse. As Nikole and her husband, both African American, went to the precinct where the two officers worked, and was not greeted by the officers at the front desk, They were only acknowledged after her husband broke the silence. The very next day, she drove by the precinct again and saw metal barricades as well as two helmeted officers [that] stood sentry out front, gripping big black assault rifles, and watching. The officers werent the re to protect the city or the people, they were standing outside to protect themselves (Hannah-Jones). This action goes to show that they believe that African Americans were going to cause another crime. Philip Smith, the president of the National African-American Gun Association, feels the stereotype that African Americans receive. Smith said, When you walk up to a situation as an officer, I think a lot of times theres an assumption that the black guy is the issue or the problem, Smith said. When you have those stereotypes that are ingrained in your mind, it can be a death warrant for a lot of our black men, unfortunately (Eligon) BLM was first organized after an African American 17-year old named Trayvon Martin was fatally shot while on the way to the local convenience store to buy a drink and sweets in Sanford, Florida. What happened the night Trayvon Martin died written by Greg Botelho, goes into further detail about the night of the incident. His shooter, George Zimmerman was assigned to be the head volunteer neighborhood watch after there was an increase in crime in the neighborhood. According to Trayvon Martin Biography, the teenager was staying with his father and his girlfriend after he was given a school suspension for the third time. The night that Martin was shot, he was wearing a black hoodie, with the hoodie over his head. Reports show that Zimmerman called the local police to report about a guy that looks like hes up to no good, or hes on drugs or something. Its raining, and hes just walking around, and was told to stay in the vehicle he was in (Botelho). Instead of staying in the vehicle, Zimmer man decided to take matters into his own hands and confront the young teen. No one truly knows what happened during the confrontation, however, as we know, it lead to the death of Trayvon Martin. Once the public heard about this shooting, tables turned and they werent happy. Zimmerman was initially not charged with murder as he said it was self-defense, but it wasnt until a public outcry that Zimmerman was charged with second-degree murder and manslaughter (Botelho). An incident similar to the killing of Trayvon Martin is the shooting of Jordan Davis, also a 17-year old African American boy. According to an article written by Kristal Brent Kook called, The Lessons of Jordan Daviss Murder, Revisited Jordan Davis and 3 of his friends stopped at a gas station to purchase gum and cigarettes before heading to the local mall on November 23, 2012. Davis and his friends were approached by 45-year old Michael Dunn, who was in a vehicle with his fiance. Dunn and his fiance were in the Jacksonville area to attend his sons wedding. The 45-year old has asked the teenagers to turn down the music in their car as it was loud. Initially, they did turn down the music. However, Davis was tired of people telling me what to do, and turned the music back up. Davis and Dunn exchanged words, cursing and yelling at each other. According to the testimony of Davis friends Dunn asked, Are you talking to me? again putting his car window down. Youre not going to talk to me th at way. Dunn then took matters into his own hands by reaching into his glove compartment for a pistol then fired ten shots into the boys car. As much as Dunn had been upset about the situation, there was no need to fire 10 shots at a vehicle with 4 young teens. While in court, Dunns fiance Rouer recalls him telling her that he ..hate[d] that thug music. Dunn then goes on to say that he wouldve never said thug music, instead, he wouldve said rap crap. Dunn was later found guilty and sentenced 75 years in prison without parole (Kook). A recent incident that has caught attention of the public happened on Thanksgiving in a Birmingham, Alabama mall. According to Black Man Killed by Officer in Alabama Mall Shooting Was Not the Gunman, Police Now Say by Mihir Zaveri, shoppers were making their way around the store, enjoying the extended hours and Black Friday deals stores had to offer. It was then around 9:52 p.m. when there were reports of gunshots. By the time the altercation was done, 21-year old Emantic Fitzgerald Bradford Jr. was fatally shot by the police who responded to the scene. It was first reported by the Hoover Police Department on Twitter that Bradford may have been involved [with the shooting] in some aspect (Zaveri) However, it was later then found that Bradford was not involved with the shooting. As the incident happened just recently, not much information has been released about. however, according to an article written by Daniel Victor called Black Man Killed by Police in Alabama Was Shot From Behind , Autopsy Shows his family said, Emantic Fitzgerald Bradford Jr. pulled out a gun and rushed to protect shoppers. Witnesses of the incident later confirmed this and commented that Bradford, was directing shoppers to safety (Victor). When autopsy reports came out, it showed that he was running away [from the scene] and posed no threat to the officer who shot him (Victor). This shows the stereotype that police officers have on African Americans. The officers should have questioned Bradford first before firing shots that would ultimately end his life. Living in the United States, African Americans fear for their lives. The reason why African Americans are fearing for their lives is because young black men are 21 times more likely to be shot and killed by police than young white men as well as face ongoing everyday slights and indignities at the hands of police (Hannah-Jones). The likelihood of a black man being shot is just way too high, higher than it should be. Compared to an African American, the chances of a White person to be shot is 2.9 out of a million, less than 1%. A majority of the White people do not know how privileged they are, something called white privilege. According to Urban Dictionary, white privilege is the perceived societal privilege that benefits people whom society identifies as white. As they unconsciously have this privilege, they do not have to worry about being stopped at a traffic stop or be scared for their lives on the streets of their town. White people, by and large, do not know what it is like to be occupied by a police force. They dont understand it because it is not the type of policing they experience (Hannah-Jones). Black Lives Matter started out as a hashtag that was initially used after the death of Trayvon Martin to show anger and injustice. The hashtag was used on many social media sites, but was predominately used on Twitter. Rashawn Ray wrote an article called, Ferguson and the death of Michael Brown on Twitter: #BlackLivesMatter, #TCOT, and the evolution of Collective identities to talk about the correlation social media has to the BLM. In the article, it states Twitter was an echo chamber to the movement. Echo chambers lead to territorial desegregation, polarization, and isolation and highlight how people obtain and use information to build communities where their majority position is represented (Ray 1799). The movement also refers to an ideological and political intervention in a world where Black lives are systematically and intentionally target for demise. It is an affirmation of Black folks contributions to this society, our humanity, and our resilience in the face of deadly oppress ion'(qoted by Garza, 877). As much as BLM protests and promotes equality, and injustice, they also strive to reduce internalized racism and its consequences. They promote self-love, collective efficacy, increased joy, as well as resilience (Hargons). With all of this information, we can not say that there is no brutality and inequality that African Americans are faced with on a daily basis. As all of these incidents are happening to African Americans, it makes one wonder what would happen if roles were reversed. What wouldve happened if Trayvon Martin was a white teenager? What if Emantic Fitzgerald Bradford Jr. was a white male carrying a gun, trying to help innocent people escape? If Michael Dunn was 45-year old African American man shooting at 4 teenage Caucasian boys listening to pop music (Zook)? Would the events be handled in a different way? Citations Botelho, Greg. What Happened the Night Trayvon Martin Died. CNN, Cable News Network, 23 May 2012, www.cnn.com/2012/05/18/justice/florida-teen-shooting-details/index.html. Eligon, John. An Alabama Mall Shooting, a Black Mans Death, and a Debate Over Race andGuns. The New York Times, The New York Times, 30 Nov. 2018, www.nytimes.com/2018/11/29/us/alabama-mall-shooting.html?rref=collection%2Ftimest opic%2FPolice%2BBrutality%2Band%2BMisconduct. Hannah-Jones, Nikole. Taking Freedom: Yes, Black America Fears the Police. Heres Why.Pacific Standard, Pacific Standard, 10 Apr. 2018,psmag.com/social-justice/why-black-america-fears-the-police. Hargons, Candice, et al. Black Lives Matter: A Call to Action for Counseling Psychology Leaders. The Counseling Psychologist, vol. 45, no. 6, 2017, pp. 873901. Ray, Rashawn, et al. Ferguson and the Death of Michael Brown on Twitter:#BlackLivesMatter, #TCOT, and the Evolution of Collective Identities. Ethnic and Racial Studies, vol. 40, no. 11, 2017, pp. 17971813. Trayvon Martin. Biography.com, AE Networks Television, 1 Aug. 2018, www.biography.com/people/trayvon-martin-21283721. Sullivan, John, et al. Nationwide, Police Shot and Killed Nearly 1,000 People in 2017. The Washington Post, WP Company, 6 Jan. 2018, www.washingtonpost.com/investigations/nationwide-police-shot-and-killed-nearly-1000- people-in-2017/2018/01/04/4eed5f34-e4e9-11e7-ab50-621fe0588340_story.html?utm_term=.0ee927334212. Victor, Daniel. Black Man Killed by Police in Alabama Was Shot From Behind, Autopsy Shows. The New York Times, The New York Times, 4 Dec. 2018,www.nytimes.com/2018/12/04/us/alabama-mall-shooting-autopsy.html. Zaveri, Mihir. Black Man Killed by Officer in Alabama Mall Shooting Was Not the Gunman, Police Now Say. The New York Times, The New York Times, 24 Nov. 2018, www.nytimes.com/2018/11/24/us/alabama-mall-shooting.html?rref=collection%2Ftimest opic%2FPolice%2BBrutality%2Band%2BMisconduct. Zook, Kristal Brent. The Lessons of Jordan Daviss Murder, Revisited. The Nation, 21 Nov.2015, www.thenation.com/article/the-lessons-of-jordan-daviss-murder-revisited/.

The Effects Of Victorian Society s Unrealistic...

This source is an essay examining how Wilde shows â€Å"the impact of Victorian society’s unrealistic expectations of the individual† in both The Importance of Being Earnest and The Picture of Dorian Gray. In the article, she talks about gender roles and societal expectations along with the ways characters in the play conform to or reject them. Although the essay is written by a student at McKendree University, the writing is not difficult to understand. This essay is well-documented and seems unbiased. I can use this information when analyzing the ways Wilde challenges Victorian conventions in my essay. In this article, the author discusses gender roles in The Importance of Being Earnest by examining the â€Å"social implications and power†¦show more content†¦The source seems credible since the website is published by Yale University. Also, the research does not seem biased. The author documents Professor Ellis Hanson’s interpretations of The Importance of Being Earnest. Hanson notes that Wilde mocks marriage and satirizes the decay of lying. He also suggests that Wilde’s use of â€Å"Ernest,† which has multiple meanings, can be viewed as a â€Å"homosexual double entendre.† Hanson’s views are novel and interesting. And since he is an English professor at Cornell University, he is also credible. I hope to use this source to provide more examples of how Wilde uses his cynicism to â€Å"criticize elements of Victorian society.† According to its description, this article discusses the way the play depicts â€Å"power in interpersonal relations.† Unfortunately, the article consists of thirty-two pages of scholarly ramblings that have little to do with the actual play. The contents of the pages cover topics ranging from Oscar Wilde’s sexual partners to the â€Å"psychic origins† of the play. Although this source seems credible since it came from a magazine published by Rutgers University, I do not think it is relevant to my topic. I doubt I will be using this source when writing my paper. The source seems credible since it was published by the Cambridge University Press, a respected university in England. The author also cites research to back up her claims. However, his article does not relate to the play The Importance of Being

Places in Gullivers Travels Essay Example For Students

Places in Gullivers Travels Essay Places In Gullivers Travels By: Jonathan SwiftGullivers Travels has several places that Gulliver visits. In this paper we will take a look a in-depth look at each of the places that Gulliver visits. In my opion Gulliver parelles many places to is home country, England. Lets take a look at the first stop in Gullivers travels, Lilliput. Lilliput is inhabitited by people who are only six inches tall. Gulliver seems like a gigant. The Liliputians have a structured government and social lifestyles. The government has a senate, officials, a council, and an emperor. The government has several parrells to the England government. Gulliver tells us that these competitions, to choose the officials, who can Dance on the Rope, are often the cause of fatal accidents. Flimnap, in fact, would havekilled himself ina recent fall had not one of the kings cushions broken his fall. The kings cushion represents George Is mistress, who aided Walpole in his return to power after a fall. Another comparison b etween Lilliput and England, Reldresal, a Lilliputian government officer. He represents Walpoles successor, he payed Gulliver a special visit. His purpose is to acquaint Gulliver further with domestic and international politics, and to enlist Gulliver for assists in protecting their land from invasion, corresponding to the Tories and the treats to France. In Lilliput, the warring parties are the High-Heels , the Tories, and the Low-Heels , the Whigs. Just as George I favored teh Whigs, so the Lilliputian emperor favors teh Low-Heels. Just as George Is successor, the Prince of Wales, indicated favor to both parties, the Lilliputian heir to the throne wears one high heel and one low. Although several things are parralleled to England some things are not the same. They both have punishment system that are based on different ideas, were as the Englandjudiciary system is based on on punishment, the Lilliputians judiciary system has its rewards for following the rules. They also have very stiff punishments for unjustly accusing another of a crime. If at a latter point in time the accused person is fround innocent, the person who wrongfully accused is put to an creul death and the un justly accused is rewarded materially, and also recieves a title from the emperor. Upon leaving Lilliput for Blefuscu after he had heard that the government was bringing charges of treasion against him and his punishment was going to be blinding him, which this could be paralled to an event in England, when Bolingbroke fleed to France before he went to trial. Gullivers second stop was quit different from his first stop in fact it was quit oposit. The people of Brondingnag were giants, Gulliver remembers the Lilliputians, and what they must have felt like. In this visit, the Brondingnagians, are a parrellal to the English noble. The Brobdingnags treat Gulliver as though he is a circus act to be watched instead of an human being, but they are careful of him and they dont harm him. The first owner of Gulliver actually does show him and then lets his daughter play with him like a doll. As the road show life is eating away at Gulliver he is rescued when the king and queen purchase him from the farmer. He bows and sctapes, pledges undying loyality, and embraces hte tip of the queen finger. The king and queen take good care of Gulliver and have thier scholars examine him to see what was wrong with him. They do lable him a freak because of thier ingornance. The society they are used to is that of the noble they have set ways they do things. They look down on people who are not the same as they are they are the High society of the world so to say. Just as the English noble feel to the common people of England. Because of Gullivers place in England his is offened after he had been talking to the king about England and the king said, how conemptible a thing was human grandeur, which could be mimicked by such diminutive insects. Gulliver has his noble king and queen in mind when he treats the royality of Brobdingnag with the most highest respect. He asks the queen for some hair and he makes chairs similar to those back home, when the king and queen incourage him to use the furniture for him self he says that he dare not place a dishonoutable part of his body on those precious hairs. The king and Gulliver have a nother conversation about England and how they do things. The king his outraged when he learns about the taxation system, and thought that Gulliver had to be mistaken or that England was headed for bankruptcy. Also the k ing didnt agree with the colonies that England had unless they were only for self-protection. He also was blown away but the fact that England had a army standing by in peacetime. He was suprised to learn about the religious differences causing problems and didnt know what to think of the gambling. Gulliver tells us He was perfectly astonished with the historical account I gave him of our affairs during the last century, protesting it was only an heap of conspiracies, rebellions, murders, massacres, revolutions, banishment, the very worst effects that avarice, faction, hypocrisy, perfidiousnes, cruelty, rage,madness, hatered, envy, lust, malice, or ambition could produce. So as you can see the Brondingnag were a country that was basically the opposite of England with the exception of the thought of the English noble being higher than everyone else. The next stop, Laputa, which in Spanish means the whore, although Gulliver interprets Laputa as meaning flying island this is one of the foils the author uses. The Laputans are described in a way that makes them seem silly. The have one eye turned inward and the other up to the sky, its symbolic of thier activities. They are very devoted to abstract science, mathemativs, and music, Astronomy is a favorite of theirs. They have odd ways of satisfy their physical needs. Husbands generally ignore their waves and it is common for wives to meet their lovers in the presence of their husbands. Gulliver recalls a tale of a Laputan woman who left the flying island, normally if a woman leaves the island she never returns, who ran away from her husband to live with a cruel, deformed footman, so odious did she find her spouse and his Laputan ways. The Laputans houses were poorly built because they refused to uses right angles in their construction, they distain geometry, and practical discipline. Although they are very good at theoretical thinking the Laputans are very curiously irrational. Laputans are very superstitious, they have many fears mostly to do with the movement of planets and stars. These fear are in relation to the speculations of English scientists of this time. When the king of Laputa has to handle rebellious subjects, a problem the king of Brobdingnag bever faces, since he has no colonies, he has two choices to solve the problem. He can keep his island hovering over the troblesome town so that they are deprived of sunlight and rain. This dehas comparatively mild consequences, death and dieases, or he could simply have the island descend directly onto teh region, crushing the town. However, because he wouldnt want to be deprived of the riches of his olonies, and more importantly he wouldnt want to damage the underside of the flying island the king seldom resorts to this. So as you can tell they are different from England in their religious beliefs and practices. They have a high monarchy government where the king decides what what is the best decision that is to be made where in England the king does have council with he uses to help him make decisions that will effect the country. Gullivers last journey lands him in the land of the Houyhnhnms. The Houyhnhnms are horse like creatures that are governed totally by reason. They have a society that is perfectly ordered, perfectly peaceful, except for the Yahoos, and exempt from the topsy-turviness of passion. In thier society there is also no crime, poverty, unhappiness but also their is no joy, passion, ecstatic love. Everything is done on an even keel. The Houyhnhnms are the representation of the perfect human culture. The marriages are arranged and the couples have no more feelings for each other than for any one else. The Yahoos are human-like, and are keep in a kennel, and prohibited from having anything to do with the Houyhnhnms. The Yahoo had arrived on thier island by acident. These people are less civilzed than the Houyhnhnms. They represent the lowest traits in human nature. They are gluttonous, filthy, lascivio us, theiving, violentbrutes. Only physically do they resemble civilized people. They started out on the country only two Yahoo, and as they had children and their children had children they also lost the cilivilation and needed to be around other people to stay civilized. In a way this represent the way Gulliver wanted him home country England to be, perfect in its ways. But what would they have done with the Yahoos that they would have incountered?

The Lottery revision Essays (2064 words) - Fiction, Literature

Michelle Glaser Dr. Sewell English Composition II 10 July 2018 The Lottery by Shirley Jackson In this story, we see a circular structure where the readers of the story are not prepared to receive the horrors present in the story. The story begins quietly thus limiting the reader to think only on goods things that will happen during the story. The setting of this story is straightforward as it is seen to be set up in a rural village in a morning with a lot of sun lights. The characters in the story tend to be stereotypical in nature. The story is said to have an ordinary beginning where Jackson is seen to create a structure which is the key to the understanding of the story. The plot of the story is quite simple in a dece ptive manner. The story had disturbing visual images and information which have less sense until the final sentences of the story. The story leaves the readers at th e point of suspense where they a re willing to read up to the end of the story. In equal measures, the user c an set up the imagery presence from the beginning of the story where the villagers had first gathered for the lottery. The circular story structure is a form of modern fiction where the audience must have set up the author's language, literal devices and eventually the author details. "The lottery" is not a free-flowing narrative when compared with works of other modernists authors such as Virginia Woolf. The story demands the audience or the equivalent readers of the story to find with the va rious meaning of the phrases used in the story. Jackson employs various literary devices in the story. These devices include the symbolisms, repetitions, foreshadowing, and back shadowing. These literary methods encourage the reader to take a second reading of the story. End of the story presents the importance of the literary devices, and they enable the reader to understand the evil and violence presented in the story. These devices allow the audience to find and expound the dilemma they experience in real life. Primarily, we recognize the situational irony at the beginning of the story where we are informed that the day is sunny and it with a fresh warmth like the one for a summer. In fa ct, we can view that the resident s of the village are experiencing the darkest of their day. Verbal irony is also portrayed in the story where we see the conductor of the lottery being referred to as Mr. Summers. He is presented as a person who does civic activities like the square dances which should be entertaining while the lottery is horrific. A dramatic irony is also present in the story. This is clear in the Tessie's words to Mr. Summer. When Tessie begins to feel something is not right in the drawing for "The Lottery". "Tessie Hutchinson shouted to Mr. Summers. You did not give him time enough to take any paper he wanted. I saw you. It wasn't fair". The reader knows something that this character does not know. The lottery seems unfair to Tessie when she becomes a victim , but not when she is getting advantages from the owners. The author of the story likes to include symbols in her narrative. The names used in the story show the insularity of the vi llage where the lottery was taking place . Adam is said to be the first on the list that was prepared for the lottery. These names tend to evoke the Adam of the Bible. Another symbolism is when Mr. Graves gives a three-legged stool to aid the support of the box. He intends to invoke the holy bible holy trinity which includes the son, the Holy Spirit, and the father. This introduces racism in the story. We see that Mr. Summer appears to be a person who is ready to offer help for good and sad things. The author also clearly describes the characters in a way to make you feel as though you are in some way connected to them. The way Jackson describes the characters names and evens tells you

gadamer essays

gadamer essays Herder claimed that human nature and understanding are not essentially the same in all times and places and so by this he introduced the idea of perspectivism in to literary thought. Gadamer expands upon this idea and uses the terminology and claims of phenomenology/existentialism, in his theory of interpretation. He reminds us that ones own perspective is the view from within ones own horizon, that is, we are all wedged in a particular time and space, a culture and a history, so all that we can conceive, perceive and understand is done so though this view. The same is also true in regard to texts from the past and different cultures, their authors and their meanings exists in their own particular horizons, so their view-points Gadamer claims are rendered utterly different from our own. So how then in light of this, are we to be able to carry out interpretations of texts? How do we avoid misunderstanding the meaning because of our temporal and cultural bias and yet still be able to comprehend them in their persuasive force? Gadamer suggests that we do this by fusion of horizons, but before looking at this idea, I feel we need to look at his ideas about understanding and how they apply to the interpretation of literature. For Gadamer understanding is active, like Heidegger, he believes that we (our consciousness) are in the world and inseparable from it. So because of this, our consciousness is all ways directed at something. So as we are involved in the world, we understand things in terms of their relation of to us, and the context they have in general, like Heidegger example of a hammer. We can see if our understanding is directed a literature, it means we have to participate in it, we have to see it relation to us, and the world around it. This is why Gadamer claims that, what would not be an adequate understanding of a text is, the basic r ...

9 Technical Writing Tips Every Writer Needs to Know

9 Technical Writing Tips Every Writer Needs to Know Technical writing takes high-level details and explains them clearly and concisely to an audience. While the result of technical writing is clear, succinct and simple, the process can be the opposite. The technical writer’s challenge is to transform complicated information into an accessible document. To meet this challenge, technical writers use different strategies. This article will provide you with a selection these distinct, action-oriented strategies to improve your technical writing. hbspt.cta._relativeUrls=true;hbspt.cta.load(41482, '2355e67d-04bb-46d6-b8a7-b271b3acdfe9', {}); 1) Create a Persona The crux of good technical writing is writing for your audience. The audience needs to be defined in the document planning process and then considered at each step of the writing process. Technical writers know that a tech-savvy boss needs different information about a product than a 73-year-old grandmother. After identifying your audience, refine it further by creating a persona. Imagine the exact person who will be reading your document. The persona will be obvious if you are writing for a known person, such as your department supervisor. For other documents, the persona can be fictional. Assign your reader a specific age, gender, educational background, career, a story for why they are reading the document, even a hobby. Instead of writing for a theoretical audience, write for a specific, albeit fictional, person. The more accurately you can imagine your reader, the more accessible your writing will be for them. Instead of wondering if the wording is right for the audience, write and review the wording with this persona in mind. It will be obvious whether or not the text is right for your reader. 2) Beware of Scope Creep Good technical writers keep in mind the document’s goal at each writing stage. The goal and scope should be clearly outlined in the initial document planning. During the planning and even the writing process, document content can grow. Technical details are not isolated. They are built on previous developments, and you may want to include supplemental information or additional user instructions. Colleagues may suggest valuable background information or data. Some extra details are useful. Too many details will cause the scope to creep. As technical writing strives to be succinct, scope creep creates unnecessary work that ultimately produces a less valuable document for the reader. If you feel the scope needs to broaden, return to the goal. Evaluate if that content is really necessary. Cut it or if necessary, consider separation through appendices and even an additional document. 3) Writing Should Be Easy If you’re thinking ‘writing is always difficult for me,’ writing is probably not your real problem. Writing should be easy because the planning process was thorough. The planning process should take up to 50% of overall document preparation time. All key materials, relevant details, and the audience will be captured and organized. The result is your complete document in a condensed format. Writing simply fleshes out this compact version. If you’re unclear of how to phrase an idea while writing, reflect on your audience and how they would want to read it. If you’re not sure if a data set should be included, refer to your mind map to see if it fits within it. Any writing question can be answered by a complete planning process. If the writing is difficult, stop typing and return to your plan. There is at least one aspect of the planning process that needs more development. Once you have a thorough plan, only then should you start to write. And it will be easy. You may be interested in our other article: 87 Business Writing Tips 4) Be Timeless A technical document is your contribution to posterity. That’s right, you are passing on technical knowledge for readers now and in the future. Most technical writers focus on today’s audience. While very important, these documents often serve future readers, too. A site assessment may not be read again for 30 years until the property comes up for sale. Software instructions act as the basis for the future manual of an updated version. To write timelessly, always include dates and timelines where relevant. Avoid including time-dependent or temporary information. If you must, explain its current context for future readers. For example, a health and safety report references current legislation. The act is carefully identified so that it can be differentiated from future revised codes. Your document should be clear and comprehensible now and 20 years from now. hbspt.cta._relativeUrls=true;hbspt.cta.load(41482, '2355e67d-04bb-46d6-b8a7-b271b3acdfe9', {}); 5) Use Attributions Good attributions are efficient. They allow the reader to reference relevant details without including the information directly. The readers who need that additional information can easily find it, while others can continue on in the document without being buried in background information. See references as a tool for maintaining a concise and valuable document for your audience. 6) Use Global English English is an international language. Writing technical documents in English allows them to be broadly read and shared. However, many readers will be non-native speakers. In order to accommodate all readers, use Global English. This style of English is logical and literal which makes it more easily understood. It has a strong overlap with the technical writing principles of precision and clarity. In addition, writing globally means being aware of content that can difficult to understand or simply misunderstood. For example, avoiding idioms and the subjunctive, as well as being careful with words that can be both a noun and verb (e.g. display or guide).edX supports learners across the world and follows a very useful guide to Global English. 7) Forget the Word Count Some writers race to a word count, seeing it as the goal marker. In technical writing, word count is a poor judge of completion. Technical writing should be concise. The same instructions can be conveyed in 500 words or 5000 words. The better instructions are the ones that are most effective for the reader, regardless of the word count. Use word count as a general guide, not a rule. Never force words onto a page meet a word count. If you can write the same idea in fewer words, it’s better for the reader. 8) Be Humble Writing is an iterative process. Through good planning, thoughtful writing, and constructive feedback, you will grow and improve your technical writing skills. Each review offers its own lessons. Be welcoming of feedback from supervisors, peers, and experts. Learn from mistakes, confusions, and comments. Each review session offers an opportunity to grow as a writer. Be humble and accept these educational opportunities. 9) Use Graphics to Illustrate Graphics can help illustrate your message. In technical writing, the goal of graphics is to help convey information not act as decoration. In our online technical writing course, we teach that graphics should be focused on the reader. Poorly designed graphics can confuse readers and do more harm than good. To learn more about adding graphics to your documents see our article on the topic. Conclusion Technical writing is centered on good planning and audience focus. The above tips provide different perspectives and practical methods to accomplish these goals.

Outlawing the Ownership of Handguns Essay Example | Topics and Well Written Essays - 1250 words

Outlawing the Ownership of Handguns - Essay Example For Americans, any firearm represents equality and individualism. The Second Amendment to the US Constitution provides that ‘A well regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringed’ (Rights of the People). All fifty of the United States have laws recognizing the right to bear arms as contained in the Second Amendment to the US Constitution. By virtue of the Second Amendment and the Constitutions of at least 44 US states recognize ‘the right to use arms for defense’ (The War Against Handguns). Moreover, a survey conducted by Lawrence Research in 1998 reveals that ‘by an 8:1 margin, Americans believe you have the right to use a handgun to defend yourself in your own home. By a 3:1 margin, people believe that to fight crime, getting tough with criminals is more effective than banning guns’. This trend and ideology within the American legal culture to recognize a right to armed self-defense has been criticized for many reasons. The most obvious relates to the incidents of handgun related crimes and the potential for accidental death and serious injury Professor Friedland of the University of Toronto does not feel that the protection of life, liberty or property is sufficient to justify possession of a handgun or any type of firearm. He maintains that ‘Citizens should rely on the police, security guards, and alarm systems for protection.’

Nano-Thermal Analysis Essay Example | Topics and Well Written Essays - 1000 words

Nano-Thermal Analysis - Essay Example hydrate & solvent 4) Assay development UV, HPLC, TLC 5) Stability      Ã‚  Ã‚   In Solution Thermal, hydrolysis, pH   Ã‚  Ã‚   In solid state Oxidation, proteolysis metal ion Derived properties    6) Microscopy Particle size and morphology 7) Bulk density Tablet and capsule formation 8) Flow properties Tablet and capsule formation 9) Compression properties Acid / excipient choice 10) Excipient compatibility Preliminary screen by DSC, Conformation by TLC POLYMORPHIC COMPOUNDS There are certain compounds that exist in more then one crystalline forms, this property is called polymorphism. Its evaluation is desirable during pre-formulation studies if the drug constitutes the major portion of the dosage form. Only one form of the polymorphic compound is thermodynamically active at a given temperature and pressure. Techniques for investigation for the stable form of polymorphs are microscopy (hot stage microscopy, X-ray diffraction, IR spectrophotometer, thermal analysis and dilalo metry.(Brittain,2009) THERMAL ANALYSIS It is the branch of science that deals with the properties of material that change with temperature. For the measurement of such properties various methods are used. the techniques all follow the change of specific physical property by the change of temperature or time in the specifically controlled environment, since moisture and temperature are the basic factors effecting the stability of the pharmaceutical compounds thus we take temperature to measure various parameters.(Menczel,2009) Thermal analysis Instrumental technique for describing various properties General method Acronym Property measured Application Differential scanning calorimetry DSC ?T, differential power input Measurement of kinetics Differential thermal analysis DTA ?T chemistry, pharmaceuticals, polymers Thermo- gravimetric Analysis TGA Mass composition, extent of cure, stability Thermo-mechanical Analysis TMA Length or volume Shear and torsion modulus of films, fibers, lami nates adhesives Dynamic mechanical Analysis DMA Viscoelastic properties rheological properties Dielectric Analysis DEA Dielectric properties isothermal crystallization Nano/micro-thermal Analysis n-TA Penetration, ?T Surface properties of solid dosage form THERMAL ANALYSIS OF PHARMACEUTICAL MATERIALS AND POLYMERS Techniques such as DSC, TG can investigate the transformation during polymorphic conversion.TGA is often used to measure residual solvents and moisture and solubility of the active materials in solvents. Polymers represent another large are for the application of thermal analysis, analysis of composite material such as glass or epoxy composites, analysis of raw material of packaging, effects of additives used in packaging material determined.TGA can also be used for fiber content determination of the composite. NANO-THERMAL ANALYSIS it is the local thermal analysis technique that allows obtaining understanding of thermal behavior of the materials combined with high spatial resolution imaging capabilities of the Atomic Force Microscopy with a spatial resolution

Effective support for information users Essay Example for Free

Effective support for information users Essay Customers are an asset for any organization and to satisfy and retain them is every organization’s goal. The only way to achieve this goal is to build proper relationships with your customer through providing them appropriate customer service when ever they require. Customer gives you business because it is a cycle, if you fulfill your customer need then he will spread a good word of mouth for your organization otherwise they will give you a real hard time. Information technology has great importance in the business world today because the environment is very uncertain therefore innovation needs to be implemented rapidly. Every day we see something or the other coming up with new technology and to survive in this competent world we all have to cope with technological advancements, therefore customers tend to purchase technologically advanced products easily but the difficulty is in understanding the ways to operate these products. This is where they need help and it is a chance for the organizations to retain customers because customer will only stick to the brand which is providing him proper customer service. For this purpose IT organizations have customer service centers so that they can provide their customers with appropriate assistance. The bottleneck is faced when the employees on desk at the customer service center are not able to entertain the customers with what they want. This is usually due to the lack of information employees hold regarding the product and this leads the organization towards losing their customers. (Hoffman). Therefore in order to remove this bottle neck, the organizations should provide their customers with best service, for which they need to consider following strategies: Strategies to ensure that your customers are getting adequate technical support 1) Hire the right people with excellent communication skills. 2) Train your employees so that they are well aware of the product specifications and can easily deliver the information to the customer 3) Employee people with calm and good attitude because customers may be very frustrated or harsh at times still the employee has to remain very tranquil with him in order to avoid any further dilemma. 4) A company should make sure that on desk personnel are well aware of their goals, that is, they believe that it is their duty to entertain more and more customers, understand their needs and interact with them to provide more and more information so that they are satisfied. (Bayan) 5) Customers should be provided with a detailed guide book as well so that they can better understand the product and do not face any hurdles. 6) Customer should be provided with a very comfortable and friendly environment and he should be given great importance so that he can feel that the company really cares for his needs. (Anonymous) Socio-Technical Structure Socio technical structure is an organizational design which consists of a combination of people and technology. It includes the habits and attitudes of people; the way they interact and behave. The technical aspect of this structure includes the machinery processes and physical management. This structure includes hardware, software, people, surroundings data and data structure, law and regulations and procedures. According to this system all the needs of an employee should be identified and met which they bring along to the workplace. This system helps in motivating employees and raises their performance level by taking care of the characteristics that comprises social system. These characteristics involve their communication, involvement, performance, and team work, attitudes, behavior and job satisfaction. This system is emerged overtime through the employees of the organization and thus represents the culture of an organization and its social setup. (Whitworth) As socio technical system includes face to face work, which includes customer service therefore ensuring that your customers are getting adequate technical support and thus it is related to the socio technical structure because it fulfills the requirements, social as well as technical. Providing appropriate customer service by understanding customer needs and communicating positively with them satisfies the social requirement where as giving them technical assistance, that is, to provide information regarding the technical aspects of the product satisfies technical requirements. Any technological advancement cannot be successful if the technology does not take into account the human component because ultimately humans have to interact with the technological design therefore it is important to treat people and technology together within a system. This gives rise to social and technical subsystem in which social subsystem takes into account human needs and attitudes and technical subsystem relates to the devices, procedures and technical know how. The technological and social subsystem needs to be interdependent so that the organization can deliver the best to the customers. In this way the technology offered by the organization will be according to the needs of the customers and thus it would be a perfect fit. (Whitworth) Thus the most important strategy for any company to provide adequate technical support to customers is that it should develop a socio technical structure so that the technical assistance provided to the customers are in accordance to the social needs of the customers. REFERENCES Hoffman, R. (1996) Help is Only a Phone Call Away! How to get good service. The Real World. Retrieved October 15, 2009, from http://www. animatedsoftware. com/misc/stories/jobs/dbmscntr. htm Kay, D. (2004) Show, Don’t Tell: Remote Support Best Practices and Benefits. DB Kay and Associates. Retrieved October 15, 2009, from http://www. webbuyersguide. com/bguide/Whitepaper/Wpdetails. asp? frmCQ=Ywpid=NzU3Mwcategory=723sitename= webbuyersguidekc=newstech101607src=newstech101607 Setting up a successful help deskphysical considerations (http://articles. techrepublic. com. com/5100-10878_11-5112459. html) and Try these efficiency strategies when setting up a successful help desk (http://articles. techrepublic. com. com/5100-10878_11-5112468. html). Setting up a successful help desk (http://techrepublic. com. com/5208-6230-0. html? forumID=14threadID=146337 messageID=1623851). Whitworth,B. Socio-Technical Systems. Retrieved on 23rd July 2010 from http://brianwhitworth. com/hci-sts. pdf

Suzuki Samurai :: Car Automobile Marketing Market

Suzuki Samurai In 1985, automobile company Suzuki was entering the American automobile market with the Suzuki Samurai, a lightweight off-road four-wheel drive vehicle. A dilemma that the American Suzuki Motor Corporation (ASMC) was faced with was exactly how to position the Samurai in the American market. There were several options for them to do this, each of which had unique advantages and disadvantages, however only one that would effectively maximize the sales potential for the Samurai. The first option was to position the Samurai as a sport utility vehicle (SUV). The Samurai already had the look of a "mini-jeep", and already had four-wheel drive capabilities. Standing out from all other SUVs, the Samurai was smaller, lighter, and less expensive; suggested retail was about half the price of the average SUV. Leanord Pearstein, CEO of a competing advertising agency, preferred to portray the Samurai as a "tough little cheap Jeep." Those who had already purchased the automobile had also considered buying a Jeep or other sport utility vehicles. In 1985, the sport utility vehicle market was very small. Less than 3% of automobile sales in the United States in 1985 came from SUV sales. Douglas Mazza, who headed the Samurai operation in the US, had a goal to sell 30,000 units within two years, which would exceed all SUV sales in 1984. The second option was to position the Samurai as a compact pickup truck. The market share was two and a half times the compact SUV market. This would make it easier for Suzuki to enter is they positioned the vehicle in this way. In the pickup truck market itself, Japanese trucks sold very well; they accounted for 54% of total compact pickup truck sales. If they wanted to introduce the Samurai as a truck it would be more versatile and less expensive than a subcompact car. Since custom regulations for compact pickup trucks state that there must be a 25% tariff on all trucks imported in to the US, this is ten times the amount the tariff would be for a car. Pearlstein believed that even with the high tariff it would be worth paying in the long run, however this is still a significant cost. Another positioning strategy was to sell the Samurai as a subcompact car. This market was considerably larger than the previously stated markets. Pearlstein suggested that they should market this as an alternative to the "dull" automobile, a compact car with a "cuter" look.

CVS stops selling tobacco products Essay

Reason, declared Kant, is the source and ultimate basis for morality. Morality wholly rests in pure, innate reason and not in intuition, conscience, law, or utility. The standard of morality, therefore, is inherent in the human mind; it is definable only in terms of the mind; and it is derived from one’s innerself by direct perception (Cavico & Mujtaba, 2013). According to Kant, in order to be moral, one has to be rational. â€Å"The right use of reason is directed to moral ends† (Cavico & Mujtaba, 2009). A person has to think rationally, he or she does not have think only about self-interest. As a result of that, there is no place for such thing as Ethical Egoism. People should be treated with dignity and respect. Kant presumes that human beings are rational and can utilize reason (Cavico & Mujtaba, 2009). Kant called the supreme ethical principles the Categorical Imperative. This principle is necessary element of human reason and foundation upon which rest all moral judgments (Cavico & Mujtaba, 2013). Kant’s method has three parts of testing, which are used for identification whether or not an action is moral. No matter in what kind of situation a person can be, a rational individual performs an action because he or she has a moral obligation and duty. Application of Kantian Ethical Analysis The categorical Imperative is not a principle of action itself; instead, it ethically lays down the form a moral maxim must take. Thus, said Kant, reason indicates that a moral action must have a certain form. The ethics â€Å"test† is a formal test (Cavico & Mujtaba, 2013). Literally, a person has to indicate whether his/her actions would be successful or would be considered as a self-destruction. In this case, the test will determine that situation with the company such CVS will be most likely successful. One of the main reasons that the company is doing this, is to show the public and competitors that it really cares about the health and well-being of its customers and the nation. By taking out all tobacco products from all CVS stores in the United States, the administration of the company who have main input in the way how the firm works, would really benefit. In general public might be surprised that CVS are going to aim on people’s health. In this kind of situatio n many things will change and increase in the business, things as trust and confidence would be maintained. So, action passes the  first test. The second test states that every person should be treated with dignity, respect and as a valuable and worthwhile entity (Cavico & Mujtaba, 2009).This test involves by itself shareholders, employee, employer, consumers, and society as well. In this case some people have different point of view, some of them firmly believe that they have the right to buy any products they like or to do whatever they chose to do. There is an argument, which explains that it might be unethical for the company like CVS to make people uncomfortable for purchasing tobacco products. CVS does not show any respect for smokers. They feel themselves not welcomed. According to Kantian theory CVS should need to make sure that their clients feel comfortable and welcome in the drugstores, no matter what kind of products are sold. CVS has to analyze and think about customers themselves, not only about profits, even though that basically, the idea of having business is for income purpose. To conform with the Kantian views, the company like CVS which is one of the largest drugstore chains in the United States, should pay more attention for its prosperity, rather than a little aspect of the firm to have some profits. Kant assumes that people cannot take advantage of another person. Additionally, it also explains that people cannot act and do anything without full comprehension and permission of the person. An individual needs someone’s logical, intellectual, complete agreement for this to happen. In this situation, people can think differently. Some of them can support CVS for the idea of removing tobacco products from pharmacy place, because it is ethical and some of them firmly argue with this statement. Even though that the people deeply understand that the products they were purchasing have the risks for their health and very harmful for their organisms. According to this information, the second test will definitely fail. The third test is the agent-receiver test which asks whether a rational person would accept the action or rule regardless of whether he or she was the agent or the receiver of the action (Cavico & Mujtaba, 2009). So, the main cost of this change would be a major loss in income. But people can lose their jobs, the managers and executives will feel decrease in salaries. Many employees may be in danger of losing a job. Moreover, the prices of shares of stocks will decrease, then shareholders  could be in danger of losing earnings. These are all the possible ways of banning all packs of cigarettes from CVS stores. Nevertheless, analytics of the company predicts that the benefits that CVS would get of trust and confidence would be worth the danger of losing profit. By stop selling tobacco products and removing all sweets from the drugstores as well, the firm would have to reassess how and in what kind of ways it can have its income. It will be very difficult to survive for the company, especially in the beginning of this change. It has a worse outcome than just minor loss in sales. The company would have a very negative effect from this and many people would not have a benefit as well. In this case, customers and employees would lose. Because of CVS stops selling cigarettes, as we mentioned above, many people will lose their potential jobs, therefore , the third test certainly will not pass. Only if the company will help their employees by giving them recommendation letters and providing with rà ©sumà ©/interview training, the third test might be considered as passed. But as long as, the action of CVS is going to be presented in October of this year. We still do not know whether they will help their employer or not. So, at this moment of time, this action is considered as not passed. Moral Conclusion Pursuant to Kantian Ethical Model An action is morally right if it has a certain form, and morally wrong if it does not have that form. The Form, the Categorical Imperative, is the first, supreme, fundamental principle in ethics. It is the form a moral action must have; it provides the ultimate standard by which one test can test action, rules, beliefs, and standards to determine if they are moral (Cavico & Mujtaba, 2013). Based on Kant’s ethics, the action of CVS pharmacy about removing tobacco products from the stores can be considered moral, only if it passes the Categorical Imperative tests. Some type of questions must be considered such as, is this action only benefiting the company or others as well? How would CVS feel if others performed this action? If the firm rationalized its actions, they would be moral. First of all, if everyone takes the same action that took CVS, the world will become healthy. We will not see any more death as a result of tobacco products. CVS has always functioned very well with good ratings in customers service and with high earnings. Even with a ban of tobacco in October, the company is still  one of the leading pharmacies in the country. Nevertheless, this new plan may not make everyone in society happy. Some people, most likely smokers think that this ban is unfair and unethical, but managers and executives thought that it was the right step for the healthy future and for the business. As a result of this decision, the company will gain trust from its consumers, which will result in a more successful firm. In other words, smokers will not be treated equally with other people with respect and dignity, therefore the second test will fail. Overall, if CVS will take care of people who probably will lose their jobs, the third test can be considered as passed. Despite the problems with Kantian ethics, Kant’s very important accomplishment was to underscore, and to appreciate, people as free, rational, moral beings, with individuals rights and self-im posed duties to respect others (Cavico & Mujtaba, 2013). In conclusion, CVS’s incredible decision involves long term perspective and sacrifices. The administration of the company has a solid strategy of how to operate the company and all of the stores. With a great plan on operations, they are able to have a successful business. As long as, it is such a large company, these changes will be beneficial, even with some people against the stores, unless there is another major change to products in the near future.

History †The American Revolution Essay

Throughout the colonial period, there were many factors that led to the Revolutionary war, and it was when Britain began passing increasingly oppressive restrictions that colonists began to see independence as the only alternative to British rule. More than anything else, the actions of the British government fostered the feelings of nationalism in the loose collection of isolated colonies. There were many classical examples of British encroachment against liberty in the eyes of the colonists. After the French and Indian War, Britain changed its policies regarding the colonies. These changes in policy, especially the British attempt to raise revenue through direct taxation aroused resentment and in the colonies. Because of the war, Americans gained self-confidence and military experience, saw the need for colonial unity to meet common problems, and had the danger of attack by the French and certain Indian tribes removed from their frontiers and thus become less dependent on Britain. The British policies enacted were meant to place the colonies under strict British political and economic control, compel the colonies to respect and obey British law, and make the colonies bear their part of the cost of maintaining the British Empire (Gordon, 1993). The series of British decrees that followed faced strong opposition in the colonies and did little but encourage nationalism. The Navigation Acts and Writs of Assistance greatly hindered the colonists’ freedom to pursue maximum profit from their labor, as well as freedom from unfair searches by British authorities. No single act did more to unify opposition to imperial rule as the Stamp Act, which led directly to colonists taking the name of â€Å"Patriots† to show their solidarity and opposition (â€Å"The American Revolution: Causes and Consequences,† p. 4). The Stamp Act was the first internal tax levied on the colonies and negatively affected influential lawyers, clergy, and printers, who would increase the sense of national unity and opposition to the crown. The Townshend Acts were a new tax levied on colonial imports, and those colonists in violation were forced to submit to a military trial instead of trial by jury in colonial court (Gordon, 1993). The Quartering Act also imposed upon colonists to provide food and shelter to British soldiers. These taxes and acts, mostly designed to create subordination amongst colonists, had the opposite effect. Colonist began to protest, and delegates from nine colonies even created a Stamp Act Congress in 1765 to protest British tax and boycott British goods. With widespread opposition continuing to grow, the Boston massacre enraging colonists, and the Intolerable Acts coming as the final blow, the First Continental Congress was formed in 1774 and the first steps towards complete national unity had been taken (Gordon, 1993). By 1776, the colonists were ready for a complete break from Britain, no matter the costs, even war against a world power. Despite being untrained and outgunned, the American colonists enjoyed many advantages that enabled them to win the war. The colonies were separated from Britain by 3000 miles of ocean with contacts maintained only by slow moving ships. This slow and sometimes non-existent communication only widened the gap between the genteel British nobility and forces in America. Although most colonists were British in origin, their environment had transformed them into Americans, with intimate knowledge of the makeup of the land. Interaction with Indians, the often difficult North American environment, and the feeling of independence from home rule created a situation in which the Americans were simply more motivated and willing to fight than their British counterparts. Furthermore, many Americans had come from countries hostile to Britain, contributing to the anti-British sentiment. Finally, and perhaps most importantly, a small but highly active minority resented the British monarchy and desired independence which inspired the country to fight. Likewise, the British authorities failed to comprehend the seriousness of colonial resolve. King George III, seeking to revive executive power in Britain, considered the colonists ungrateful and disloyal, rejected efforts at compromise, and pursued a policy of suppressing the colony by force (Gordon, 1993). Presented with a harsh, growing opposition from Britain, colonists began to see themselves as something unique—Americans. Their European way of living was modified by the American environment, especially the frontier with its great tracts of available land, its danger from the Indians, and its challenges from Nature. In adjusting to the new environment, the colonists were forced to change and it only aided their separation from British rule. They developed a spirit of individualism, self-reliance, independence, and faith in the future. With the passing of time, a new person emerged that was no longer a European, but an American in character and outlook (Gordon, 1993). This independent spirit did echo many of the ideals that encouraged British peasants centuries earlier to challenge the monarchy for increased rights, and may have been inevitable. The former British quest for independence saw the creation of the Magna Carta, Parliament, the passage of English Common Law, and eventually the English Bill of Rights during the Glorious Revolution of the late seventeenth century. American desire for self-rule and democracy was uniquely British in that regard, and the distance from the kingdom allowed the colonists to actively seek full independence in a way that the British common man could not. And, through perseverance and high ideals, the colonies succeeded in uniting to defeat their common enemy and create the United States of America.

Embracing A Philosophy That Promotes Mutually Beneficial Strategic Alliances Accounting Essay Essays

Embracing A Philosophy That Promotes Mutually Beneficial Strategic Alliances Accounting Essay Essays Embracing A Philosophy That Promotes Mutually Beneficial Strategic Alliances Accounting Essay Essay Embracing A Philosophy That Promotes Mutually Beneficial Strategic Alliances Accounting Essay Essay Established in 1981, the Linear Group is a airy and mission driven administration dedicated to meeting and transcending the demands of its clients and spouses. Embracing a doctrine that promotes reciprocally good strategic confederations with the purpose of blending the strengths and operational efficiencies of its venture spouses, Linear has enjoyed great success in its enterprise. Headquartered in Penang with offices in Kuala Lumpur and Petaling Jaya every bit good as a distribution web that spans across the Earth, Linear is today one of the taking warming, airing and air-conditioning ( HVAC ) solution suppliers in the ASEAN part. Flag-shipped by Linear Corporation Berhad, a public company listed on the Main Board of Bursa Malaysia ( The Malaysian Bourse ) . Linear offers market expertness in the countries of fabrication, selling, gross revenues and distribution of HVAC merchandises, multi-disciplinary technology services and incorporate HVAC solutions playing as a individual beginning supplier for Clients who require a comprehensive scope of HVAC merchandises and the technology expertness to develop substructure required to ease them. By incorporating the assorted activities under a diversified portfolio, the Linear Group has successfully evolved and reinvented itself to thrive and run into the challenges of a invariably altering planetary economic system. The Linear Group has achieved international acknowledgment. 1.2 Group Structure The inside informations of the subordinate companies of Linear Corporation Berhad ( 288687-W ) are as follows: LCI Global Sdn Bhd ( once known as Linear Cooling Industries Sdn Bhd ) Clasps Ko Lim BAC Sdn Bhd Linear Water Treatment Sdn Bhd Linear District Cooling ( GCC ) Sdn Bhd ( once known as Linear Ice Solutions Sdn Bhd ) Linear-TES Sdn Bhd ( once known as Linear Ventures Sdn Bhd ) PrimeAce Holdings Sdn Bhd District Cooling Systems Sdn Bhd Imux ( Asia ) Limited BAC Cooling Technology Sdn Bhd PrimeAce Venture Limited Clasps Unified Systems Pte Ltd Clasps Idea-Hub.com Limited Linear Water Tank Sdn Bhd Linear Composites Sdn Bhd Clasps Linear Complexs Marketing Sdn Bhd Linear Cooling Technology Sdn Bhd Linear Towerline ( M ) Sdn Bhd ( once known as Nihon Spindle ( M ) Sdn Bhd ) 1.3 Board Of Directors PERVEZ RUSTIM MANECKSHA @ PAUL MANECKSHA Chairman A ; Independent Non-Executive Director and member of the Audit Committee Mr Pervez Rustim Manecksha @ Paul Manecksha, a Malayan, aged 63, was appointed to the Board on 12 February 2007 and as Chairman on 2 June 2008. He is a Barrister-at-Law of the Honourable Society of the Inner Temple, London, United Kingdom. He was admitted as an Advocate and Solicitor of the High Court of Malaya in 1971 and has been in active jurisprudence pattern since so. He was besides admitted as a Barrister and Solicitor in Canberra, Australia in 1978. He is presently the Managing and Principal Partner of the jurisprudence house, PR Manecksha A ; Associates. He is presently non a manager of any other public company listed on Bursa Malaysia Securities Berhad ESWARAMOORTHY PILLAY S/O AMUTHER Executive Director Mr Eswaramoorthy Pillay S/O Amuther ( Bryann ) , a Singaporean, aged 43, was appointed to the Board on 8 December 2006 and as Executive Director on 26 December 2006. He holds a Maestro s Degree in Business Studies from the University of Newport, United States of America and has extended experience in the field of information engineering. He is presently non a manager of any other public company listed on Bursa Malaysia Securities Berhad. MEVIN NEVIS A/L AF NEVIS Executive Director Mr Mevin Nevis A/L AF Nevis, a Malayan, aged 55, was appointed to the Board on 22 February 2008 and as Executive Director on 2 June 2008. He graduated from the INSEAD EURO ASIA International Management Programme in Fontainebleau, France and holds a Maestro s Degree in Business Administration, Executive Management. He started his calling with Standard Chartered Bank Berhad ( the Bank ) in 1972. Rising through the ranks under the Bank s Executive Management Trainee plan, he has held assorted executive and senior managerial places in the Bank during the period from 1980 to 2007 such as Branch Manager, Area Manager for Northern/Central Region, Head of Small A ; Medium Enterprises, Head of Large Local Corporations and Head of Product Management for Cash Management, Trade A ; Securities Services. From 1990 to 1992, he was assigned to the Bank s offices in Chicago and Los Angeles in the United States of America as Senior Relationship Manager for transnational corporate concerns. His las t poster before he left the Bank in October 2007 was as Director/Head of Transaction Banking. Thereafter, he joined the Linear Group in late 2007. He is presently non a manager of any other public company listed on Bursa Malaysia Securities Berhad. KHOO ENG CHIN Independent Non-Executive Director A Mr. Khoo Eng Chin, a Malayan, aged 52, was appointed to the Board on 22 February 2010A as Independent Non-Executive Director.A He holds a Bachelor of Economics from La Trobe University, Victoria, Australia.A He started his calling with Malayan International Merchant Bankers Berhad ( MIMB ) in 1986.A He was involved in all facets of Corporate Advisory, Corporate Banking and Money Market operations.A He was with MIMB for 10 old ages and in 1996, he left MIMB as an Assistant Branch Manager to fall in ECM Libra Securities Sdn. Bhd. ( once known as Smith Zain Securities Sdn. Bhd. ) .A In 2004, he joined Kenanga Investment Bank as the Senior Manager, Corporate Finance and in October 2008, he left Kenanga Investment Bank as an Assistant Vice President.A He is presently non a manager of any other public company listed on Bursa Malaysia Securities Berhad. A SAW HENG SOO Executive Director A Saw Heng Soo, a Malayan, aged 54, was appointed to the Board on 7 May 2010 as Executive Director.A He graduated with a Diploma in Commerce from Kolej Tunku Abdul Raman Malaysia in 1980 and completed his scrutiny of Association of Chartered Certified Accountants ( ACCA ) in 1981.A He has been a member of the ACCA in 1984 and Fellow of ACCA in 2001. Over the last 34 old ages of his calling, he had worked with the International Accounting Firms for 8 years.A He had besides served as Group Chief Accountant/Director of Subsidiaries with Chocolate Products Berhad for 5 years.A He was General Manager of Trade Ocean Exporter Sdn. Bhd. , an international nutrient exporter, for about 2 years.A He was Operations Manager of Berjaya Sports Toto Filipino Operationss for about 2 years.A He served as General Manager of Paragon Paper-Mill of Hai Meng Holdings Berhad for about 3 years.A He was appointed as Senior General Manager of Golden Frontier Berhad and subsequently promoted to Group Operations Director for 10 years.A He is presently attached to an investing keeping company as a Director and is non a manager of any other public company listed on Bursa Malaysia Securities Berhad. A YAP CHEE KEONG Executive Director A Yap Chee Keong, a Malayan, aged 55, was appointed to the Board on 7 May 2010 as Executive Director.A He holds a Bachelor of Arts ( First Class Honours ) grade in Economicss from the University Of Leeds, United Kingdom ( 1978 ) .A He is besides a Chartered Accountant of the Institute of Chartered Accountants of Scotland ( 1981 ) .A He has scrutinizing experience in England from 1978 to 1981.A He besides has extended fiscal experience gained from his calling in merchandiser banking from 1981 to 1997 with Bumiputra Merchant Bankers Berhad.A He is now a Financial Adviser and Company Director.A He has served as a Director of several public listed companies but is presently non a manager of any other public company listed on Bursa Malaysia Securities Berhad. A NEOH CHEE KEAN Independent Non-Executive Director A Mr. Neoh Chee Kean, a Malayan, aged 56, was appointed to the Board on 7 May 2010 as Independent Non-Executive Director.A He graduated as a Chartered Accountant from ACCA in the United Kingdom in 1977 and was admitted as an Associate of ACCA in 1981 and a chap in 1986.A He was besides admitted as a member of the Malaysian Institute of Accountants in 1981.A He has more than 30 old ages of working experience in accounting, audit, finance, revenue enhancement, company secretarial and fabrication which he accumulated in an International Audit Firm, a transnational company and direction consultancy firms.A He is presently non a manager of any other public company listed on Bursa Malaysia Securities Berhad. Other Information of BOD None of the Directors are significant stockholders of the Company. There are no household relationships among the Directors and/or significant stockholders of the Company. None of the Directors has any struggle of involvement with the Company. None of the Directors has been convicted of any offense, other than traffic offenses, within the past 10 old ages. 1.4 Corporate Doctrine Our Strategic Vision Linear s passion is to be a prima multi-country industrial endeavor turning globally through winning partnerships in the field of chilling, warming and its related merchandises and services. Our purpose is to present entire client satisfaction by guaranting best quality and best cost through operational excellence and uninterrupted invention. Our Mission To be the leader in all related market sections Our Goal To be the high quality best cost leader in all our merchandises and services Our Corporate Values A ; Credo i Longevity in merchandise quality, concern partnerships and employee dealingss i Innovative in our pursuit for uninterrupted betterments and cost decreases i No barriers in communicating with our clients, spouses and employees iExcellence and entrepreneurship in all we do iAgile and fast in all our actions iResult orientated and honoring to our employees and stockholders 2.0 BUSINESS BACKGROUND 2.1 Core Businesss 1. Fabrication and distribution of HVAC merchandises ( capacitor, evaporator, chilling tower ) 2. Technology services, after gross revenues and care services, H2O intervention 3. Design, physique and run territory chilling workss What Linear Offers: Design and customisation District chilling works design Design audit and professional sentiment Customisation of system demands based on clients demands Construction HVAC equipment supplier District chilling works builder Testing and commissioning of territory chilling workss Controling and supervising systems Operationss District chilling works direction District chilling works public presentation optimization Water intervention services for chilling towers After gross revenues and services for all HVAC merchandises Support and ownership Linear will plan, concept and run territory chilling workss on a JV or ain Utility charges will be levied based on usage with a minimal up-take Market Reach Linear s solutions are widely used in: aˆ?A A A Central concern territories aˆ?A A A Industrial Parkss aˆ?A A A Shopping promenades aˆ?A A A Hotels aˆ?A A A Convention centres aˆ?A A A Railway Stationss aˆ?A A A Airports aˆ?A A A Hypermarkets and supermarkets aˆ?A A A Office edifices aˆ?A A A Universities aˆ?A A A Hospitals Major HVAC Product Clients Undertaking Portfolio 2.3.1 Bandar Perda, Seberang Prai Owner Aseania Linear District Cooling System Sdn Bhd ( 100 % owned by Linear ) Rated end product capacity of chilling works 18,000 dozenss Water supply/return temperatures 34AÂ °F/54AÂ °F ( 1.1AÂ °C/12.2AÂ °C ) Description of undertaking 22,000 square pes, individual degree, stand-alone edifice that contains three 1,905 ton centrifugal H2O hair-raisers, three 2,180 ton traffic circle screw compressors hair-raisers and 50,000 ton-hours of external thaw ice-based thermic storage. Plant in-service 2005 ( Phase 1 ) Linear Group s range Design, Build, Operate and Own Bandar Perda Plant Facility 2.3.2 The Curve A Owner Boustead Linear Corporation Sdn Bhd ( 40 % owned by Linear ; 60 % owned by Boustead Properties Berhad ) Rated end product capacity of chilling works 7,600 dozenss Water supply/return temperatures 34AÂ °F/54AÂ °F ( 1.1AÂ °C/12.2AÂ °C ) Description of undertaking 9,800 square pes, individual degree works built on the roof of the 5-storey edifice. stand-alone edifice that contains two 850 ton centrifugal H2O hair-raisers, three 1,224 ton traffic circle screw compressor double evaporator hair-raisers and 25,600 ton-hours of external thaw ice-based thermic storage. Plant in-service December 2004 Linear Group s range ( a ) A A technology, procurance and building ; and ( B ) A A sole operation, care and direction The Curve Plant Facility 2.4 The Business Partners IR CHUA KENG SENG B.E. ( Hons ) , MIEM, P.Eng. , MASHRAE. MMIM. CPP Our Leading A ; Executive Consultant for our HVAC merchandises and District Cooling Projects. Over the past 25 old ages, Ir. Chua has been responsible for the design and supervising of building for more than 5 territory chilling undertakings locally. Ir. Chua, a seasonal lector and tester for the topic of HAVC at assorted universities, has conducted huge classs and seminars on the topic of thermic storage, co coevals systems supplying for big chilling systems, cost economy schemes, energy transition, effectual care and problem shot, planing and be aftering air conditioning systems for clients and user edifices. Ir. Chua is one of the taking and preferable District Cooling Plant adviser in this part with a combined end product of his undertakings wholly more than 120,000 dozenss of chilling. 3.0 Corporate Administration 3.1 BOARD OF DIRECTORS 3.1.1 Board Responsibilities The Board assumes overall duty for the Group s corporate administration and retains full and effectual control over the Group s concerns and personal businesss. As such, it has reserved for itself a agenda of affairs for consideration and determination which include inter alia, the Group s strategic concern way and action programs, hazards direction and internal control steps to guarantee the proper behavior of operations, fiscal and operating efficiency and public presentation of all concern units every bit good as human resource capablenesss within the Group. 3.1.2 Board Composition The Board presently has 7 members consisting 3 Independent Non-Executive Directors, 1 Non-Executive Director and 3 Executive Directors. The composing reflects that 1/3 of its members are independent. Jointly, the Directors bring to the Company a wide mix of concern, direction, fiscal, legal, selling and proficient expertness and experience to supply clear and effectual leading for the Group. Brief descriptions on the background of the Directors are presented on pages 5 and 6 of this one-year study. 3.1.3 Board Balance The Board is presently led by the Chairman who is an Independent Non-Executive Director. The Chairman is chiefly responsible for the orderly and effectual behavior of the Board whilst the Executive Directors are responsible for the devising of twenty-four hours to twenty-four hours concern and operational determinations and execution of the Board policies in run intoing the ends, vision and way set by the Board. The Independent Non-Executive Directors are non involved in the daily direction of the Group but they play a cardinal back uping function, lending their accomplishments and cognition in all major affairs and issues referred to the Board for consideration and blessing. Their function is peculiarly of import in guaranting that affairs proposed to the Board will be to the full discussed and examined, taking into history the long term involvement of the Company s minority stockholders. Most significantly, their parts will supply an component of objectiveness and independent judge ment to the Board. Mr. Pervez Rustim Manecksha @ Paul Manecksha is presently the designated Senior Independent Non-Executive Director to whom affairs of concern may be conveyed. 3.2 Board Committees To heighten concern and operational efficiency every bit good as to be in line with the best patterns prescribed by the Code, the Board had delegated specific undertakings to 5 Board Committees, viz. Audit Committee, Nomination Committee, Remuneration Committee, Risk Management and Investment Committee and Employees Share Options Committee, the composings of which are as follows: 3.2.1 Audit Committee ( consisting wholly Independent Non-Executive Directors ) Neoh Chee Kean Chairman Pervez Rustim Manecksha @ Paul Manecksha Member Khoo Eng Chin Member 3.2.2 Nomination Committee ( consisting wholly Independent Non-Executive Directors ) Pervez Rustim Manecksha @ Paul Manecksha Chairman Khoo Eng Chin Member 3.2.3 Remuneration Committee ( consisting wholly Independent Non-Executive Directors ) Pervez Rustim Manecksha @ Paul Manecksha Chairman Khoo Eng Chin Member 3.2.4 Risk Management and Investment Committee Saw Heng Soo Chairman Mevin Nevis A/L AF Nevis Member 3.2.5 Employees Share Options Committee Saw Heng Soo Chairman Mevin Nevis A/L AF Nevis Member 3.3 Appointments to the Board The Nomination Committee is charged with the responsibility to measure and reexamine the suitableness of campaigners nominated for assignment to the Board based on the campaigners makings, accomplishments and experience. In the class of this reappraisal, it will guarantee that the Board has the needed mix of accomplishments and experience for the effectual discharge of responsibilities. The Nomination Committee will so do its recommendations to the Board and the concluding determination on the assignment lies with the full Board. 3.4 Re-election of Directors Harmonizing to the Company s Articles of Association, all Directors appointed to the Board are capable to retirement at the first one-year general meeting of the Company. Thereafter, at least 1/3 of the Board is capable to retirement by rotary motion at every subsequent one-year general meeting provided that all Directors including the Managing Director shall retire one time in every 3 old ages in conformity with the Listing Requirements of Bursa Securities ( the List Requirements ) . The Articles of Association farther provides that all new Directors shall retire at the one-year general meeting subsequent to their assignment, and that all retiring Directors are eligible for re-election. The Board, upon the recommendation of the Nomination Committee, will usually put up the retiring Directors for re-election. The Directors standing for re-election at the forthcoming one-year general meeting are Mr. Khoo Eng Chin, Mr. Saw Heng Soo, Mr. Yap Chee Keong and Mr. Neoh Chee Kean. They are all eligible for re-election and have offered themselves for re-election. The Board, upon the recommendation of the Nomination Committee, has nominated the retiring Directors for re-election at the Company s forthcoming Sixteenth Annual General Meeting. 4.0 AUDIT COMMITTEE 4.1 Composition The Audit Committee of Linear Corporation Berhad presently comprises all Independent Non-Executive Directors viz. : Neoh Chee Kean Chairman Pervez Rustim Manecksha @ Paul Manecksha Member Khoo Eng Chin Member 4.2 Footings Of Reference Of Audit Committee The Audit Committee is governed by the undermentioned Footings of Reference which are in line with the Malayan Code on Corporate Administration: 4.2.1 Composition of members The Board shall elect the Audit Committee members from amongst themselves consisting no fewer than three ( 3 ) managers. All members of the Audit Committee shall be non-executive managers who possess equal fiscal cognition to dispatch their maps efficaciously. A bulk of the Audit Committee members shall be independent managers. The term of office of the Audit Committee is three ( 3 ) old ages and may be re-nominated and appointed by the Board of Directors. In this regard, the Board adopts the definition of independent manager as defined under Bursa Securities s List Requirements. At least 1 member of the Audit Committee must be: ( a ) a member of the Malaysian Institute of Accountants ( MIA ) ; or ( B ) if he is non a member of MIA, he must hold at least three ( 3 ) old ages of working experience and: ( I ) he must hold passed the scrutinies specified in Part 1 of the 1st Agenda of the Accountants Act,1967 ; or ( two ) he must be a member of one ( 1 ) of the associations of comptrollers specified in Part II of the 1st Agenda of the Accountants Act, 1967 ; or ( degree Celsius ) fulfills such other demands as prescribed by the Exchange No alternate manager of the Board shall be appointed as a member of the Audit Committee. 4.2.2 Retirement and surrender If a member of the Audit Committee resigns, dies, or for any ground ceases to be a member with the consequence that the figure of members is reduced below three ( 3 ) , the Board shall within three ( 3 ) months of the event appoint such figure of the new members as may be required to make full the vacancy. 4.2.3 Chairman The Chairman of the Audit Committee, elected from amongst the Audit Committee members, shall be an independent manager. The Chairman of the Committee shall be approved by the Board of Directors. 4.2.4 Secretary The Secretary of the Audit Committee shall be the Company Secretary. The Secretary shall be responsible for pulling up the docket with concurrency of the Chairman and go arounding it, supported by explanatory certification to members of the Audit Committee prior to each meeting. The Secretary shall besides be responsible for maintaining the proceedingss of meetings of the Audit Committee, go arounding them to members of the Audit Committee and to the other members of the Board of Directors and for following up outstanding affairs. 4.2.5 Meetings The Audit Committee meetings shall be conducted at least four ( 4 ) times yearly, or more often as fortunes dictate. In add-on, the Chairman may name for extra meetings at any clip at the Chairman s discretion. In the absence of the Chairman, the other independent manager shall be the Chairman for that meeting. The members of the Audit Committee, General Manager ( Corporate Affairs, Finance and Administration ) , Finance Manager and the caput of internal audit will usually be in attending at the meetings. Representatives of the external hearers are to be in attending at meetings where affairs associating to the audit of the statutory histories and/or external hearers are to be discussed. Other Directors, officers and employees of the Company and/or Group may be invited to go to, except for those parts of the meetings where their presence is considered inappropriate, as determined by the Audit Committee. However, at least twice a twelvemonth the Audit Committee shall run into with the external hearers without any executive board member nowadays. Minutess of each meeting shall be kept and distributed to each member of the Audit Committee and besides to the other members of the Board of Directors. The Audit Committee Chairman shall describe on each meeting to the Board of Directors. 4.2.6 Quorum The quorum for the Audit Committee run intoing shall be the bulk of members present whom must be independent managers. 4.2.7 Reporting The Audit Committee shall describe to the Board of Directors, either officially in authorship, or verbally, as it considers appropriate on the affairs within its footings of mention at least one time a twelvemonth, but more often if it so wishes. The Audit Committee shall describe to the Board of Directors on any specific affairs referred to it by the Board for probe and study. 4.2.8 Objective The chief aim of the Audit Committee is to help the Board of Directors in dispatching its statutory responsibilities and duties associating to accounting and coverage patterns of the keeping company and each of its subordinates. In add-on, the Audit Committee shall: ( a ) evaluate the quality of the audits performed by the internal and external hearers ; ( B ) provide confidence that the fiscal information presented by direction is relevant, dependable and seasonably ; ( degree Celsius ) oversee conformity with Torahs and ordinances and observation of a proper codification of behavior ; ( vitamin D ) determine the quality, adequateness and effectivity of the Group s control environment ; and ( vitamin E ) develop and keep an effectual hazard direction system and procedures are applied in the twenty-four hours to twenty-four hours concern and activities. 4.2.9 Authority The Audit Committee shall, in conformity with a process to be determined by the Board of Directors and at the disbursal of the Company: ( a ) authorise to look into any activity within its footings of mention. All employees shall be directed to co-operate as requested by members of the Audit Committee ; ( B ) have full and unlimited/unrestricted entree to all information and documents/resources which are required to execute its responsibilities every bit good as to the internal and external hearers and senior direction of the Company and Group ; ( degree Celsius ) obtain, at the disbursal of the Company, other independent professional advice or other advice and to procure the attending of foreigners with relevant experience and expertness if it considers necessary ; ( vitamin D ) be able to convene meetings with the external hearers whenever deemed necessary ; ( vitamin E ) be able to do relevant studies when necessary to the relevant governments if a breach of the Listing Requirements occurred ; ( degree Fahrenheit ) be kept informed every bit shortly as possible of any inauspicious development originating from any event such material judicial proceeding ; and ( g ) the Audit Committee shall hold the power to set up Sub-Committee ( s ) and depute its powers to such Sub-Committee ( s ) for the intent of transporting out certain probes on its behalf in such mode as the Audit Committee deems fit and necessary and, to name any individual ( s ) as member ( s ) of the Sub-Committee ( s ) and/or as Head of Internal Audit who shall describe straight to the Audit Committee. 4.2.10 Duties and Duties The responsibilities and duties of the Audit Committee are as follows: ( a ) To reexamine the care and control of an effectual accounting system. ( B ) To reexamine the Group s public answerability and conformity with the jurisprudence. ( degree Celsius ) To reexamine and measure the adequateness and effectivity of the internal and external audit processs, and to guarantee that they have the necessary authorization to transport out their work. ( vitamin D ) To measure the quality of external hearers and do recommendations refering their assignment and wage and to see the nomination of a individual or individuals as external hearers. ( vitamin E ) To supply affair between the external hearers, the direction and the Board of Directors and besides to reexamine the aid given by the direction to the external hearers. ( degree Fahrenheit ) To reexamine the findings of the internal and external hearers and to guarantee that appropriate actions are taken on the recommendations of the hearers. ( g ) To reexamine the quarterly consequences and fiscal statements and one-year study prior to entry to the Board of Directors. ( H ) To supervise and to reexamine any related party minutess that may originate within the Group and to describe, if any minutess between the Group and any related party outside the Group which are non based on arms-length footings and on footings which are disadvantageous to the Group. ( I ) To verify the allotment of portion options under the Employees Share Option Scheme ( ESOS ) as being in conformity with the standards set out in the ESOS By-Laws. ( J ) To describe its findings on the fiscal and direction public presentation, and other stuff affairs to the Board of Directors. ( K ) To move in line with the waies of the Board of Directors. ( cubic decimeter ) To see and analyze such other affairs as the Audit Committee considers appropriate. ( m ) To reexamine the studies of direction in relation to the unity and adequateness of the procedure for placing chief hazards and guarantee the execution of appropriate systems to pull off these hazards. ( N ) To reexamine any assessment or appraisal of the public presentation of members of the internal audit map who are full-time employees of the Group, if any. ( O ) To O.K. any assignment or expiration of senior staff members of the internal audit map who are fulltime employees of the Group, if any. ( P ) To take awareness of surrenders of internal audit staff members who are full-time employees of the Group, if any, and supply such resigning staff member an chance to subject his/her grounds for vacating. 5.0 THE RELATED EVENT 5.1 Reports from Audit Committee The Audit Committee met 5 times during the fiscal twelvemonth ended 31 December 2009 and has met with the external hearers twice in the same fiscal twelvemonth without the presence of any executive board member. All Audit Committee meetings were punctually convened with sufficient notice given to all Committee members together with the docket, studies and proposals for deliberation at the meetings. Detailss of attending of the Audit Committee members at the Audit Committee meetings held during the twelvemonth ended 31 December 2009 are as follows: Audit Committee Member Attendance Pervez Rustim Manecksha @ Paul Manecksha 5 out of 5 Heinrich August Diehl ( Resigned: 11.09.09 ) 2 out of 4 Kok Seng Loong ( Resigned: 14.09.09 ) 4 out of 4 See Keng Leong ( Appointed: 11.09.09, Resigned: 12.11.09 ) Not applicable Chan Weng Kwong ( Appointed: 11.09.09, Resigned: 23.12.09 ) 1 out of 1 Khoo Eng Chin ( Appointed 22.02.10 ) Not applicable Neoh Chee Kean ( Appointed 07.05.10 ) Not applicable Summary Of Activities Of The Audit Committee During the fiscal twelvemonth ended 31 December 2009, the Audit Committee carried out the undermentioned activities in the discharge of its responsibilities: aˆ? Reviewed wholly unaudited quarterly fiscal consequences and the audited fiscal statements of the Company before urging them to the Board for blessing ; aˆ? Reviewed the external hearers range and attack of audit as presented in their audit program before beginning of audit ; aˆ? Reviewed the external hearers audit study and considered the countries of concern raised by the external hearers ; aˆ? Reviewed all recurrent related party minutess on a quarterly footing ; aˆ? Reviewed the position of employees portion option allotments on a quarterly footing. aˆ? Verified the allotment of options pursuant to Employee Share Option Scheme ( ESOS ) of the Company. The Audit Committee noted that the Company has a sum of 1,137,000 portions available under the Company s ESOS to the employees of the Company and the options have non been exercised as at 31 December 2009. The exercising monetary value of the ESOS portions is RM1.16 and the ESOS is valid until 13 August 2013. 5.2 Internal Audit Function The internal audit map is independent of the auditable countries in the organisation and study to the Audit Committee. The duties include reexamining the adequateness of the systems of internal controls and measuring the assorted fiscal and operational hazards faced by the organisation. 5.3 Statement On Internal Control The Board of Directors ( Board ) of Linear Corporation Berhad ( Linear ) is pleased to put out below the Statement of Internal Control pursuant to paragraph 15.27 ( B ) of the Listing Requirements of Bursa Malaysia Securities Berhad ( Bursa Securities ) . It is prepared in conformity with Bursa Securities Statement of Internal Control Guidance for Directors of Public Listed Companies. The Board acknowledges its duty to keep a sound system of internal controls to safeguard the Linear Group ( the Group ) s assets in conformity with the Malayan Code on Corporate Governance ( the Code ) . The Board is committed to taking appropriate enterprises to further beef up the transparence, answerability and efficiency of the Group s operations. The Board believes that the pattern of good corporate administration is an of import uninterrupted procedure and non merely a affair to be covered as conformity in its one-year study. 5.3.1 Board Duty The Board affirms the overall duty for keeping a sound system of internal controls and for reexamining its adequateness and unity so as to safeguard stockholders investing and the Group s assets. Due to built-in restrictions in any system of internal control, the system is designed to pull off and command hazard suitably instead than extinguish the hazard of failure to accomplish concern aims. Consequently, the internal control system provides sensible confidence and non absolute confidence against material misstatement or loss, and hence hazards should be continually monitored and managed at all times. The Board takes awareness of the betterment points highlighted by the external hearers and recognizes that reexamining and heightening the Group s system of internal control is a go oning procedure. 5.3.2 Internal Control Cardinal elements of the system of internal controls are as follows: Operating construction with clearly defined lines of duty The operating construction includes defined deputation of responsibilities and duties to the assorted Board Committees, the Executive Board members, the Management and runing units. Independence of the Audit Committee The Audit Committee, which comprises wholly Independent Non-Executive Board members, holds regular meetings to consider on audit findings and recommendations and studies to the Board. Employee competence Proper processs are in topographic point in regard of enlisting and expiration of employees. Emphasis is placed on the quality and abilities of employees with go oning instruction, preparation and development being actively encouraged through assorted plans. Fiscal coverage Regular monitoring and reappraisal of fiscal consequences by the Management and preparation of action programs to turn to countries of concern before they are being reported to the Audit Committee and the Board. Insurance Adequate insurance on major assets such as stocks, edifices and machineries belonging to the Group, is in placed to guarantee that the Group is sufficiently covered against any bad luck that may ensue in stuff losingss impacting the Group. Failings in Internal Controls that Results in Material Losses There were no stuff or important losingss incurred during the fiscal twelvemonth ended 31 December 2009 as a consequence of failing in internal control. Notwithstanding, the Board remains committed to beef up the Group s control environment and procedures and its pursuit for uninterrupted betterment is ongoing and, appropriate action programs will be put in topographic point, when necessary, to farther heighten the Group s system of internal controls. 5.3.3 Statement On Internal Audit Function Due to the Group s restructuring exercising, we were unable to prosecute an independent organic structure to set about the internal audit map. However, this map will be filled for the fiscal twelvemonth 2010. 5.4 Reports from Hearer 5.4.1 Report on the Financial Statements We have audited the fiscal statements of Linear Corporation Berhad, which comprise the balance sheets as at December 31, 2009 of the Group and of the Company, and the income statements, statements of alterations in equity and hard currency flow statements of the Group and of the Company for the twelvemonth ended December 31, 2009, and a sum-up of important accounting policies and other explanatory notes, as set out on pages 31 to 89. Directors Duty for the Financial Statements The managers of the Company are responsible for the readying and just presentation of these fiscal statements in conformity with Financial Reporting Standards and the Companies Act 1965 in Malaysia. This duty includes designing, implementing and keeping internal control relevant to the readying and just presentation of fiscal statements that are free from material misstatement, whether due to fraud or mistake ; choosing and using appropriate accounting policies ; and doing accounting estimations that are sensible in the fortunes. Hearers Duty Our duty is to show an sentiment on these fiscal statements based on our audit. We conducted our audit in conformity with sanctioned criterions on scrutinizing in Malaysia. Those criterions require that we comply with ethical demands and program and execute the audit to obtain sensible confidence whether the fiscal statements are free from material misstatement. An audit involves executing processs to obtain audit grounds about the sums and revelations in the fiscal statements. The processs selected depend on our judgement, including the appraisal of hazards of material misstatement of the fiscal statements, whether due to fraud or mistake. In doing those hazard appraisals, we consider internal control relevant to the Company s readying and just presentation of the fiscal statements in order to plan audit processs that are appropriate in the fortunes, but non for the intent of showing an sentiment on the effectivity of the Company s internal control. An audit besides includes measuri ng the rightness of accounting policies used and the rationality of accounting estimations made by the managers, every bit good as measuring the overall presentation of the fiscal statements. We believe that the audit grounds we have obtained is sufficient and appropriate to supply a footing for our audit sentiment. Emphasis of Matter Without measure uping our sentiment, we draw our attending to Note 23 of the notes to the fiscal statements that the Group had defaulted on the bank adoptions. The direction is presently in the procedure of negociating to dispose certain belongings, works and equipment and prepaid land rental to refund the bank adoptions. Footing for Qualified Opinion We are unable to fulfill ourselves on the collectability of the progress of RM36 million reflected in other receivables, as mentioned in Note 15 and Note 39 of the notes to the fiscal statements. However, the direction is of the position that this sum can be recovered. In the event that the said sum can non be recovered, the stockholders equity will be decreased by the said sum and in the absence of extra capital being injected into the Company and/or future net incomes generated by the Group, the Company may be classified as an Affected Listed Issuer pursuant to the amendments to the Listing Requirements of Bursa Malaysia Securities Berhad in relation to Practice Note 17/2009. Qualified Opinion In our sentiment, except for the effects on the fiscal statements of the affair described in the Basis for Qualified Opinion paragraph, the fiscal statements have been decently drawn up in conformity with Financial Reporting Standards and the Companies Act 1965 in Malaysia so as to give a true and just position of the fiscal place of the Group and of the Company every bit at December 31, 2009 and of their fiscal public presentation and hard currency flows for the twelvemonth so ended December 31, 2009. Report on Other Legal and Regulatory Requirements In conformity with the demands of the Companies Act 1965 in Malaysia, we besides report the followers: ( a ) In our sentiment, the accounting and other records and the registries required by the Act to be kept by the Company and its subordinates of which we have acted as hearers have been decently kept in conformity with the commissariats of the Act. ( B ) We have considered the histories and the hearers studies of the subordinates of which we have non acted as hearers, which are indicated in Note 9 ( B ) of the notes to the fiscal statements. ( degree Celsius ) We are satisfied that the histories of the subordinates that have been consolidated with the Company s fiscal statements are in signifier and content appropriate and proper for the intents of the readying of the fiscal statements of the Group and we have received satisfactory information and accounts required by us for those intents. ( vitamin D ) The audit study on the histories of LCI Global Sdn. Bhd. ( once known as Linear Cooling Industries Sdn. Bhd. ) contains qualified sentiment made under Section 174 ( 3 ) of the Act. The audit study of staying subordinates did non incorporate any making or any inauspicious remark made under Section 174 ( 3 ) of the Act. Other Matters This study is made entirely to the members of the Company, as a organic structure, in conformity with Section 174 of the Companies Act 1965 in Malaysia and for no other intent. We do non presume duty to any other individual for the content of this study. The fiscal statements for the preceding twelvemonth were audited by another house and are presented simply for comparative intents. 6.0 Determination OF THE CASE OF LINEAR The fiscal statement of Linear Corporation get downing in 2005 shows that company was in fiscal hurt. They are loss about RM 50 million. In 2006, the company was reported a net loss about RM 20 million. However, the conditions of fiscal in 2007 become better. The company was reported net net income about RM 4 million. But, in 2008 the fiscal place cyberspace net income was decrease RM 700 1000. Then, the fiscal statement in 2009 shows a bad place. The company was reported net loss about RM 17 million. Therefore no dividend has been recommended, paid or declared by the Company since the terminal of the old fiscal twelvemonth. The company has released their one-year study to the populace on the 4th of June 2010. From the one-year study the hearer mentioned that they are unable to fulfill their egos on the collectability of the progress of RM36 million reflected in other receivables, as mentioned in Note 15 and Note 39 of the notes to the fiscal statements. However, the direction is of the position that this sum can be recovered. In the event that the said sum can non be recovered, the stockholders equity will be decreased by the said sum and in the absence of extra capital being injected into the Company and/or future net incomes generated by the Group, the Company may be classified as an Affected Listed Issuer pursuant to the amendments to the Listing Requirements of Bursa Malaysia Securities Berhad in relation to Practice Note 17/2009. This company is in fiscal hurt when Bursa Malaysia issued PN17. Companies that fall within the definition of PN17 will necessitate to subject their proposal to the Approv ing Authority to reconstitute and resuscitate the company in order to keep the listing position. After the company has released their one-year study to the populace, the hearer was uncovering the fraud made by board of manager. The company job began when the former manager Alan Rajendram has signed a missive of award with Global Investment Group ( GIG ) on December 29, 2009 for the dome undertaking and was paid to GIG as public presentation consideration for a RM1.6 billion King Dome undertaking. The undertaking of King Dome is the chilling works that would be providing chilled H2O for the air-conditioning system in Manjung Perak. He has informed the board of managers after he has transferred out the money. In February 2010, the internal hearers advised the GIG to return the money, which the latter followed through. This is because the money could non be transferred without the blessing of the board. Again Alan Rajendram has transferred out the money of RM36 million one time more to GIG in April without advising the board. He gives account was that there was force per unit area from GIG on him to reassign the money to be used as a public presentation consideration payment for the RM1.6 billion King Dome undertaking. Therefore, he used the bossy mode to do the determination. This happen because there were no proper processs for undertakings to be prepared and submitted for blessing by the board. Harmonizing to Linear Corp executives manager Mervis Nevis, prior to this, for three old ages, they were no proper processs for undertaking to be prepared and submitted for blessing. Linear s problems began when there was no advancement made after the company signed a missive of award with GIG on Dec 29, 2009 for the dome undertaking and the RM 36 million was paid out to GIG as public presentation consideration . Besides that, Linear defaulted on its loan duties. Harmonizing to Executive manager C.K. Yap, the payment to GIG was to demo that Linear Corporation had the ability to set about the King Dome undertakings. The company now wanted to sell its chilling system-manufacturing works in Prai Industrial Estate and used the returns as working capital. The company besides would analyze whether the King Dome undertaking was still feasible. If the undertaking can continue, there will no job in acquiring funding. If it non, Rajendram had given an insurance missive to state that the RM 36 million will be returned to Linear by November 30. Bursa Malaysia was instantly appoint a particular hearer to look into the company, peculiarly its fiscal affairs and place any possible abnormalities. When the instance began, the executive manager of a public listed company was charged in the Sessions Court on five charges of abetting three persons to rip off and perpetrate condemnable breach of trust ( CBT ) affecting nine million portion amounting to RM 23 million. Harmonizing to instance of Linear Corporation, the anterior job in this company was weak in internal control. The transportation of money can easy be made because there were no proper processs for undertakings to be prepared and submitted for blessing by the board. Linear besides acknowledging its recent job were self-inflicted by internal failings. To work out this job, there were calls for one-year general meeting. From this AGM, they will transport on with their restructuring exercising with the usual model of capital decrease, decrease of liability followed by injection of new equity financess. The 2nd resort is to retrieve the money from its former manager Alan Rajendram Jeya Rajendram, who has issued a statutory declaration and a missive of insurance ( LOI ) on June 17 to present the undertaking or indemnify the company in the event of any losingss. He has until Nov 30 to make so. Linear will reconstitute attempts include fastening other loopholes, with any determinations affecting more than RM10,000 necessitating the blessing of the board. Therefore, all contractual agreements must besides be vetted and prepared by external legal advisors before being brought to the board for deliberation. 7.0 Decision BKAF 5043 FINANCIAL ACCOUNTING THEORY AND REPORTING PRACTISES Case Study: LINEAR CORPORATION BHD. PREPARED FOR: PN. ROHANA @ NORLIZA YUSOF Prepared BY: NURUL FARIDA BINTI ABDULLAH ( 801920 ) ZURAINI BINTI ZAKARIAH ( 802990 ) Date ON SUBMISSION: 1 AUGUST 2010