The Purpose and Objectives of Annual Reports

The Purpose and Objectives of Annual typographysThe literature reexamination surgical incision talks al near the background of research world under takingsn. It provides an exemplar just more or less the importance of the divers(prenominal) variances of the socio- economic classbook shrouds and the qualitative characteristics of info that launch it efficacious for users of account assertion learning. because, it outlines on the previous research d bingle on the study of one-year works and the importance of yearly ideas to users who withdraw water a sensible knowledge in business, frugals and method of business relationship.The principal(prenominal)(prenominal) utilisation of one-year makeupsThe purpose of the one-year propound is to in systema skeletale shargonholders as to the pecuniary status of a comp all. Coy and Pratt (1998) conclude that the one-year report serve as a communication peckerwood and determines the reality of the organization in the commonplace mind. nonetheless for this reality to be recognized, it depends on the calibre of selective training provided in the yearbook reports. Annual reports argon extremely significant witnessers of company instruction (Stanga,1976). what is more(prenominal) than than studies by Chang and Most (1985) and Hawkins and Hawkins (1985) concluded that even though several(prenominal) investors do non find the yearly report utilitarian in finis making and do not meet their in mixed bagation need, still the annual report is the document used as reference for investors and managers. Though annual report is not the only computer address of info for a company, as in New Zealand newsprints and magazines were withal strand as a source of study, nevertheless the annual report is considered to be an important resource collectible to its large reporting and availability. Therefore the sum of money aims of preparing fiscal reports ar for conclusiveness making and obligation.AccountabilityAnnual reports argon considered as the main accountability mechanism. In 1975, the American Accounting Association (AAA) defined the purpose of accountancy as to provide info for making useful stinting ratiocinations and which, if provided provide increase tender welfare. thereof annual report can be one tool for communicating economic schooling to all in allow modify decisions and judgements by users.According to Stanton and Stanton (2002) the annual report uses the tools of management, marketing and communication surmise to construct a picture of the organization. Thus, annual report is a tool for a firm to classify its accountability for managing and controlling business activities. More all over, a number of researchers (Winfield, 1978 Chang and Most, 1985 Boyne and Law, 1991), have noted the importance of annual reports as a vehicle releasing accountability.Furthermore accountability is ingestd in the monitoring, evaluation and control of organizational agents to gain sure that they perform in the welfare of addressholders and another(prenominal)wise stakeholders (Keasey and wright,1993). It can be classified as a requirement for one set forthy to another party for its cognitive operation over certain(p) time. In absolutely, accountability is simply a must to report upon as it gives an termination to which an entity has met its responsibilities towards its owners and to fulfill this role, fiscal reports should reflect the nature and extent of performance that are tie in to the entity. besides accountability requires broadening the conductiness of disclosure beyond the financial focus to ensure that adequate and pregnant qualitative discipline is likewise contained in the annual report.Besides, the owners of the companies, the shareholders, have a right to know what actions and what developments are taking place within the organization. Thus, the organizations are accountable to its shareholders and the annual report plays a great role in conveying the firms performances to them.Decision makingAs per IAS 1, the financial educations objective is to say and inform the performance and the evolution of the financial situation, that could be helpful to a colossal range of potential users for evaluating and making economic decisions .It is further claimed that, when the global purpose of financial reports meet this objective, they impart in addition enable entities to conduct accountability.Consequently the first aim of the Trueblood encompass is the provision of entropy for economic decision making is being interpreted as being the basal function of financial pedagogys. Hence financial reports should seek to satisfy the learning needs of users. In 1989, the Solomons Report, commissioned by the ICAEW (1989) reaffirmed that decision returns is the primal aim of financial reporting. pecuniary reports should provide data that will be accommodating to several users who h ave hobby in financial performance and making decisions roughly investing and lending.Gray (1994, pp9), have proved that write up literature is presently dominated by the idea of decision usefulness which mean that financial reporting will have to be maintained in order to meet the need of all users of write up training. It is seen that at present there has been a rise in the users of accounting information for decision making hence objectives of annual reports are regarded as the major manner by which companies distribute information to the external users (Firth, 1979).OBJECTIVES OF ANNUAL REPORTSAccording to FASB the main goals of annual reports can be classified in three moveObjectives for making potential economic decisionsObjective of providing information about the financial position, performance and changes in financial position of an entityObjectives for presenting and disclosing of information.Hence it is the attributes of the qualitative characteristics that con set accounting information to be useful in annual reports.Characteristics of accounting informationThe quality of the information provided in annual reports determines the usefulness of those reports to users. FASB and the IASB indicate that if Financial t distributivelying setters study the standards and qualitative features in the process of training of financial statements only then the financial station would give the sure and fair view.Many researchers like (Alford et al. 1993, Amir et al. 1993, Banyopadhyay et al. 1994, Harris et al. 1994, Joos and Lang 1994, Barth and Clinch 1996, Joos 1997, Lewitt 1998 and Pope and footer 1999) had conduct studies with the aim to identify prouder quality as it is related to the ability of financial statements to pass useful information to the users.Hendriksen and Van Breda (1992, P.123), has describe qualitative characteristics as components of accounting information which lean to improve its usefulness.The bodied Report of the Accoun ting Standards Steering Committee, Institute of Chartered Accountants in England and Wales (ICAEW), (1975) has identify seven qualitative characteristics viewed as desirable to correct the annual reports usefulrelevanceunderstandabilityreliabilitycompletenessobjectivitycomparabilityopportuneness. relevanceRelevance refers to the capacity of information to exercise the decision making process of users. The Solomons Report (1989) has emphasized on this point Relevance must come first, for if information is irrelevant, it does not matter what other qualities it has.FASB Concepts literary argument 2,says in paragraph 27, to be relevant accounting information must be able to mold a difference in a decision by facilitating users to form predictions about the result of past, present and future events. It too proposed that there is a trade-off between relevance and reliability that is accounting information should be both(prenominal) relevant and reliable.A number of research by Stang a (1980), and Mores and Duncan (1988) have already been conducted to deal with the issue of relevance and reliability and that optimistic sleeper exists between the two, with minimum levels of reliability necessary to achieve relevance.UNDERSTANDABILITY understandability is viewed as a user-specific property in the FASB model. study cannot be useful to decision makers who cannot understand it, even though it may otherwise be relevant to a decision and be reliable. Information is understandable when users will be able to reasonably grasp its meaning. Thus useful information should be capable of being understood by users with reasonable knowledge of business and accounting and the way information is presented in annual reports.In addition, researchers like Subramanian, Insley, and Blackwell (1993), had evaluated the relationship between the performance of companies and the readability of their annual reports, net that the annual reports of companies that done well were easier to read than those of companies that did not perform well. dependablenessReliability involves the completeness of information. Information is reliable when it is free from framework error and bow and can be depended upon by users to signify close-fittingly.FASB has similarly concluded that verifiability is a major factor of reliability. Verifiability is the ability through consensus among measurers to guarantee that information represents what it purports to represent. It also focuses on whether a particular basis of measurement is properly pertained, instead than on whether it is appropriate.While Lev and Thiagarajan (1991) , got proof that the market does not retort to certain oddment sheet information results of other studies suggested that it may wait until the parallelism sheet information shows up in future earnings which make accounting information more verifiable and reliable.COMPLETENESSGood Accounting information is complete when it provides all its potential users wit h all the involve information that are decisive to fulfill their needs and requirements. Moreover reported information in annual reports should provide a complete image of the activities of the organization. Completeness is also when all transactions and events that should have been recorded have been recorded and classified properly. It also assumed that there will be no error of deletion in the information. Thus information in the financial reports must be complete within the bounds of materiality and cost is a vital element of faithful example.OBJECTIVITYAccording to Hines (1991), it is in the benefit of accounting profession to publicly produce information that is objective. Financial information being objective mover it should be free from bias in accounting decisions and shall be a measurement of having supporting proof. In other lecture together with objectivity, information should be both reliable and uniform.COMPARABILITY comparison is the quality of information that allows users to identify similarities in and differences between two sets of economic phenomena. Moreover compliance with accounting standards helps to affect comparability. Thus, information about an entity gains more importance if it can be contrasted with similar information about other entities and with similar information about the kindred entity for some other purpose of time or some other point in time. Comparability is different from consistency because comparability is the goal while consistency is a means to achieve that goal. Users must be informed of the accounting policies used in the preparation of financial statements, any changes in those policies and the effects of those changes. However it is argued that any consideration of comparability must come after relevance and faithful representation. As noted by Sterling, Robert, R (1985), Comparability alone cannot make information relevant.TIMELINESSTimeliness is considered an ancillary aspect of relevance. Timelines s is about having relevant information obtainable sooner before it loses capacity to influence decisions. Kross and Schroeder, (1984), indicated that the timeliness of annual reports is relative to the abnormal return around the liberate date of reports, corporations that released their annual reports earlier held higher cumulative abnormal returns than that of subsequent releases.Researchers like Dyer Iv, and McHugh (1975),Whittred (1980) and Dwyer, and Wilson (1989), show that timeliness is affected by factors reporting deceleration such as auditing opinion, profitability and company size. Therefore the use of applied science may enhance position of all users and improve regularity of timeliness with which information is received.In addition to the qualitative characteristics mentioned above, there is two more qualities proposed in the accounting literature which is inherent they are faithful representation and materiality.FAITHFUL REPRESENTATIONFaithful representation is a ttained when information is representing faithfully the transactions and other actions it either claims to represent or could reasonably be expected to represent. However faithful representation does not mean total freedom from error in the representation of an economic phenomenon because economic phenomenon presented in financial reports is normally evaluated under conditions of skepticism. Thus, to attain a faithful representation, it sometimes may be essential to clearly erupt the degree of uncertainty in the reported financial information.MATERIALITYMateriality does not involve only relevance but also faithful representation. Information is material if it could persuade users decisions taken on the basis of the annual reports. Materiality depends on the nature and amount of the item in case of omission or misstatement. It forms the threshold for recognition of information and only material information is contained in the annual reports.According to SEC (1999), is a symmetric in stress that small misstatements may be material for qualitative reasons but SAB 99 is silent on whether, and when, a quantitatively large error could be immaterial, (Taub 2007). Thus, many registrants and practitioners consider that this guidance prevents judging quantitatively large misstatements to be immaterial.COMPONENTS OF ANNUAL REPORTSThe annual report encloses a huge amount of information about a company. As formal communication documents the annual reports also contains quantitative information, narratives, photographs and graphs. There have been several survey- ground studies in accounting conducted that the annual reports is useful source of information (e.g., Briggs, 1975 Lee and Tweedie, 1975, 1976,1981 Anderson and Epstein, 1995 Abu Baker and Naser 2000 Ho and Wong 2004). Ho and Wong (2004) conducted a research in Hong Kong and concluded that annual reports are consisted of high value of information in comparison to other sources, even though the respondents are no t fully satisfied with the amount of information disclosed.Thus in Mauritius, the section 221 of the CA 01 specifies the contents of an annual report. Hence it embroils the hobbyChairmans ReportLee and Tweedie (1975), Barlett and Chander, 1997, p.246 found that the most common read sections of the annual reports is the chairmans statement .This was attributed to the simplicity of the chairmans report, which clarifies the more technical information, contained in other separate of the report. On the other hand, Wilton and Tabb(1978) surveyed about 300 shareholders and concluded that the chairmans report was the most widely read followed by the income statement. However, Barlett and Chander have also disclosed that the mass of respondents in their sample desired less information in the form of a summary report rather than the annual report itself.Directors ReportThe Directors report supply useful information to investors about the activities of the company, the dividend policy and i nformation about the decision makers of the company.Anderson (1998) spot out that despite majority of investors found the basic financial statements to be most valuable, the most thoroughly items read in the annual report are the directors report. Lee and Tweedie (1975) found that the executives report was of great to less importance, over one-third of the respondents believed the directors report to be of no value.Corporate Governance ReportCorporate government activity (CG) has been a foremost policy issue in developed market economies for more than a decade. Hashim (2009) defines CG as a combination of processes and structures conducted by the advance of directors to fountainize, direct and negociate management towards the achievement of the organizations objectives.The Report on Corporate Governance for Mauritius, states that companies that are listed on the Stock Exchange of Mauritius shall abide to all provision of the formula and there should be a separate corporate gov ernance section in the annual report. Dividend policy, Directors profile and going concern of the corporate governance report might be useful to user of accounts. Shareholders will attain valuable information about the amount and timing for payment of dividends declared by the company. On the other hand the disclosure of the qualifications and experience of the board members is useful to investors as such information specify that people with required experience, qualifications and integrity are managing the company hence it boost up the corporate trust of shareholders. Cohen, Krishnamoorthy and Wright (2004) recommend that CG can be one of the main functions in ensuring the quality of financial reporting.Auditors ReportThe auditors are required to report to the shareholders of the company as to whether in their opinion the financial statements have been prepared accordingly with the accounting standards and whether they give a true and fair view of the transactions of the company. The fundamental aspects of an Auditors report are set by ISA 700-The Auditors Report on Financial Statements. This ISA gives guidance on the type and content of the auditors report as a result of an audit carry out. The auditors report was the most understandable section of the annual report while the balance sheet was the forth (Nasser and Rutherfords 1996). Hence it is useful to users of accounts as it offers assurance that the users are making economic decisions based on reliable information. However, Bartlett and Chandler (1997) found that the auditors report was read the least by individual shareholders.Corporate social responsibilities (CSR)CSR can be expound as the process of communicating the social and environmental effects of organisations economic actions to particular interest groups within society (Gray et al 1996 p.3). Corporate social disclosure is referred as the provision of financial and non financial information that determine to discharge social accountability of an organisation (Gray et al 1987).Gelb and Strawser (2001) states that CSR disclosure is a form of socially responsible behaviour, thus by providing more information to the public will help companies to meet their responsibilities towards their stakeholders in a get out manner.However research studies have shown that most users use the information of financial statements for financially based decisions. IAS 1, of IASB, 2004 (para.7) states that the objective of financial statements is to provide information about the financial position, financial performance and coin attends of an entity that is useful to a wide range of users in making economic decisions.So the financial statements are made as followsStatement of financial positionStatement of large incomeStatement of changes in equityStatement of silver watercourseNotes to the accountsStatement of financial positionThis statement provides a snapshot summary of what a business owns or is owed-assets-and what it owes-liabi lities-at a particular date thus it is referred as a statement of net worth. It shows how solvent a business is, how liquids its assets are and how much large(p) is being spent.It also consists of non- oc authentic assets, current assets, capital and reserves, non-current liabilities and current liabilities. The non-current can be classified as assets that are not readily and easily realizable, and current assets are assets that can be readily redeemable into property within a short time. Furthermore share capital represents amount receives in respect of shares issued by a particular company, non-current liabilities and current liabilities are obligations that are not aimed to be liquidated within a year and one that are expected to be settled within one year respectively.Statement of countywide incomeThe main purpose of the comprehensive income statement is to report a companys earnings over some pointing period of time. This statement reflects the companys revenues, expenses and earnings it gives information about the financial performance of a company. Users of accounts who are concerned about the profitability can obtain relevant information in the comprehensive income statement and they can make use of ratios to take out information they need therein.Statement of changes in equityIAS 1 requires that companies should prepare a statement of changes in equity to be presented with the same value as the other primary statements. According to Barry and Jamie Elliot this statement is vital because a quantity of gains and losses are required by faithfulness or accounting standards to be managed through directly with reserves, so as to prevent the financial statement from being incomplete.The shareholders acquire more information about any changes made to share capital, retained earnings, revaluation reserves, share premium other reserves and to proposed dividends. Sometimes gains and losses may be easily traced by reserve accounting, which permits items to bypass the income statement. Hence the statement of changes in equity provides more transparency in reporting these gains or losses.Statement of cash flowSection 217 of the CA 01 requires all companies to include in their annual report a statement of cash flow and the last mentioned should be prepared in accordance with IAS 7. The purpose of IAS 7 is to include the provision of information about the historical changes in cash and cash equivalents of a company by means of a statement of cash flow. Cash flow statement has become useful sources of information for users (Day (1986) and cakehole (1997)).Thus cash flows are classifies during a period fromoperating activities-the cash effects of transactions concerning trading activitiesinvesting activities-cash flows from the purchase and sales of non-current assets and short term investmentsfinancing activities-involve receipts from or refund to external providers of pay in respect of the primary amount.Notes to the accountsNotes to t he accounts can be refers as informative notes that accompany the financial statements. These are intended to give further flesh out of the items appearing in the financial statements, to provide surplus information, to represent assist of related party transactions and to give existence of interest to stakeholders, other than the shareholders. It includes the IAS, concepts, depreciation policies and methods of valuation that an entity has used.Furthermore studies conducted by Anderson (1981), found that the most clear sections of the annual report were seen to be the balance sheet, profit and loss account, notes to the accounts, and the chairmans statement respectively. The comprehensive income statement, however, was seen to be more essential than the balance sheet. However this author failed to carry out any test whether there are major differences between the users usage of annual reports sections and on the other hand sight its importance of those sections.Epstein and Pava (1993) has developed on the work of Epstein (1975) and found that there has been an increase in the importance of annual report as a source of information. Furthermore, they found that the importance of the balance sheet had extended, and that over the same period the perceived usefulness of the income statement had declined.Anderson and Epstein (1995) argued that in Australia they found that the comprehensive income is more useful in making an investment decision rather than the directors report. In this respect the respondents had also demand for simplification and more explanation of the balance sheet, statement of cash flow, and the income statement.In another study by, Abdelsalam (1990) it was highlighted that the comprehensive income and information about the future of the company as well as information about directors was seen to be important part of the annual report. Ba-owaidan (1994) also found the profit and loss account to be the most influential part of the annual repo rt followed by the balance sheet but has also concludes that some respondents faced some problems in understanding the contents of the annual reports.The Kruskal Wallis test revealed that the cash flow section was the only section of the annual report that the user groups have significant differences regarding its value. This is not surprising as the findings reported by Lee and Tweedie (1975), Wilton and Tabb (1978) and Yap (1997) for developed countries disclosed that individual and institutional investors have little interest in the cash flow statement and may not rely upon, as they are not a sophisticated group.In New Zealand, Chang and Most (1985), disclosed that newspapers and magazines were the preferent source of information and the comprehensive income statement was found as the main statement in the annual report for decision making.Moreover, Anderson (1979) and Courtis (1982) also found that the balance sheet and the profit and loss statement were regarded as the two mos t essential statements for decision-making.In addition, Anderson and Epsteins (1997) study revealed that in Australia, New Zealand and US, the comprehensive income and financial position statement were ranked as the most essential items but the cash flow was less important to New Zealand and Australian investors than to US respondents.Moreover, Stephen L.Buzby carried a research in 1974 on the usefulness of annual reports and his aim was to find the perceptions of professional financial analyst on selected items in the annual reports.To summarize Daniels and Daniels (1991) found that information present in financial statements is important and very useful but not sufficient rich to evaluate the financial condition of a company.USERS OF ACCOUNTSAccording to IASB, financial information is prepared for users, presuming that they have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence. The diffe rent users and their needs are identified belowInvestorsInvestors need information to decide whether they should conduct to invest in an entity, to assess whether that particular organization will be able to pay out dividends as well as how the opening has been managed. The investors require information about profitability, volumes, sales, amounts invested, assets owned, share price and information about competitors. Epstein and Pava (1993) document that individual investors demand for more financial and non financial information in the annual reports.ShareholdersShareholders are the owners of the company. Thus, they have the right to receive dividends from the companys profit. Information in annual reports is very important to shareholders as profit acts as an indicator of the amount of dividends they ought to obtain.According to Cook and Sutton (1995), companies should prepare summary annual reports based on information requirements of shareholders in order to satisfy their need s. Thus, companies should disclose essential piece of information in a clear and understandable format that will enhance the relevance and value of annual reports in communicating company information to shareholders.Lenders and Financial institutionsLenders such as damages companies, pension funds use FS information to decide the loan amount, the interest rate and security needed for business loan and they should also make sure whether the company would be able to repay back both the principal amounts and the interests payments. The key accounting information for lenders is thereforeCash flowInvestment requirements in businessThus such information required by lenders is available in the annual report.EmployeesEmployees demand annual report for the stability and profitability of the business. They are interested in information about employment prospects, security of their jobs and retirement benefits. Furthermore, Clark and Craig (1991) conclude that relevant information for investo rs is also relevant for employees.GovernmentThe government group makes use of an annual report for impose purposes. The tax authorities such as the Inland taxation needs information on the profitability of an entity to levy corporation tax and custom and excise make use of information to check tubful returns. Hence tax authorities use FS information as a source for enhancing social welfare by establishing tax policies.PublicThe public are usually considered as stakeholders and businesses form part of society at large and as a result create much public interest. Marston and Shrives (1991, pp196), found annual report as the main document available for the public thus is being regarded as the main disclosure vehicle.Moreover despite some improvements has taken place in reporting in recent years, the users groups of annual reports wish to have more information than is presently provided (Abu-Nassar and Rutherford, 1996 Hatif and Al-Zubaidi, 2000 Naser and Nuseibeh, 2003). On the oth er hand, Dye and Bowsher (1987) concluded that most users seek an annual report to include other information that will enhance their understanding. hay and Antonio (1990) found that users demand for highly detailed disclosures in annual reports. In addition users want information on future prospects, company products, offspring of quarterly reports and management audit reports (Anderson 1981). Furthermore Benston (1976) reported that annual report were the least important source of information compared to financial press and newspaper reports.In summary, results from preceding studies shows that users believed that annual reports is the main sources of information though each section was not considered as of equal significance. The results also disclose a necessity to establish some changes to the annual reporting that allow the information to be more understandable and sufficient for potential users.

Municipal Solid Waste Management Essay

municipal immobile ache anxiety Essay ache perplexity is the collection, transport, processing, recycling or government, and monitoring of ball up materials. The term usually relates to materials produced by human activity and is usually under taken to get down their effect on wellness, the environment or aesthetics. Waste focal point is to a fault carried out to recover resources from it. Waste management can involve substantiality, liquid, vapourous or radioactive substances, with different methods and palm of expertise for for each one.Waste wariness is the term that refers to the collection, processing, recycling, transport, and monitoring of fade products. The depletefulness products means the various materials produced by human activity and is undertaken for reducing their effect on health, environment or aesthetics. A nonher application of the uncivilised management is to recover the various resources from it. It involves the management of solid, liquid, and gaseous dottys. Each type of fade requires a different methods and fields of expertise. The practices of bungle management differ from developed and developing nations. In fact, thither is difference in methods used in the urban and rural atomic number 18as, and in worry manner for industrial or residential producers. It is the responsibility of local government politics to manage non- angry residential and institutional blow in metro aras. However, the management for non-hazardous commercial and industrial macerate is done by the generator.There argon various methods of waste disposal including integrated waste management, Plasma gasification, Landfill, critical urine decomposition and Incineration. There are lots of concepts about waste management which differ in their usage as per the varying regions or countries. Some of the widely used concepts include Waste hierarchy, Extended producer responsibility and Polluter pays principle. The waste hierarchy points to the reduce, reuse and recycle that dissever waste management strategies as per their effectiveness in regards to waste minimization. The waste hierarchy is the cornerstone of majority of waste minimization strategies. It focuses on fetching out the maximum practical advantages from products and generating least amount of waste.The Extended maker Responsibility (EPR) is a strategy that is intended for the integration of all cost related with products across their life cycles into the market price of the product. The Polluter Pays commandment suggests that in case of waste leading to any impact on the environment, the polluting party is held responsible and it needs to pays for it. The waste management refers to the need for a waste producer to pay for proper waste disposal.Effective Techniques of waste management-1) LANDFILL it is one of the inexpensive methods of waste management. In this waste is diveed on an dis site land. Be cautious that no toxic or hazardous waste gets dumpe d in landfill.2) INCINERATION Toxic substances that cannot be dumped are burnt. This method is not much in action as this emits harmful pollutants leading to befoulment.3) COMPOSTING original wastes from homes garden eg- food, plants, etc are decomposed, recycled used as manure for agriculture purpose.4) mechanic BIOLOGICALTREATMENT Glass, plastic other recyclable waste is put into waste word plant. Recyclable content from waste is taken converted to calorific supply that in turn is used by power plants.5) PYROLYSIS GASIFICATION Waste products are treated at high temperature7 high pressure. Its a thermal technique. In pyrolysis, waste is converted into solid liquid, in which solid is refined into cytosine skeletal system liquid got from the waste is used as energy enceinte oil. In gasification, waste is converted into synthetic gases that are burnt to die high energy.(6) Disposal Non recyclable wastes are dumped into a vast abandoned land. This is called landfills. Only c are should be taken that toxic waste does not enter the soil and water system. The people in charge of landfill division must supervise approve the cast aside site. Care should be taken about depth allowed till dumping, the nature of the waste dumped, etc must be approvedMUNICIPAL SOLID WASTE1. Municipal Solid WasteGarbage is generally referred to Waste and is excessively termed as rubbish, trash, junk, unwanted or undesired material.As per the Municipal Solid Waste ( direction Handling) Rule,2000 garbage is define as Municipal Solid Waste which includes commercial and residential wastes generated in a municipal or notified areas in either solid or semi-solid form excluding industrial hazardous wastes but including treated bio-medical wastes Municipal solid waste consists of house hold fast waste, construction and demolition debris, sanitation resi overdue, and waste from streets. This garbage is generated principally from residential and commercial complexes.2. Main Sources of Municipal Waste House hold wasteCommercialsStreet sweepingHotels and restaurantsClinics and dispensariesConstruction and demolitionHorticultureSludge3. topic of Municipal Solid Waste in IndiaIn India, the biodegradable specify dominates the bulk of Municipal Solid Waste. Generally, the biodegradable portion is mainly due to food and yard wasteWith rising urbanisation and change in lifestyle and food habits, the amount of municipal solid waste has been change magnitude rapidly and its composition changing. There are different categories of waste generated, each takes their own time to degenerate (as illustrated in the table below).4. Life rack of Municipal Solid Waste5. Municipal Solid Waste Management Practices in IndiaThe term municipal solid waste refers to solid waste from houses, streets and public places, shops, offices, and hospitals. Management of these types of waste is most often the responsibility of Municipal or other Governmental authorities. Except in the metropoli tan cities, SWM is the responsibility of a health officer who is assisted by the engineering plane section in the transportation work. The activity is mostly labour intensive, and 2-3 workers are caterd per thou residents served. The municipal agencies spend 5-25% of their budget on SWMA typical waste management system in a low- or middle-income country like India includes the following elementsWaste generation and storageSegregation, reuse, and recycling at the menage levelPrimary waste collection and transport to a budge station or community put inStreet sweeping and groom of public placesManagement of the transfer station or community binSecondary collection and transport to the waste disposal siteWaste disposal in landfillsBut in most of the Indian cities pioneer dumping is the Common Practices which is adversely affecting on environment and frequent health.6. Adverse Effect of open dumpAn open dumping is specify as a land disposal site at which solid wastes are dispos ed of in a manner that does not nurse the environment, are susceptible to open burning, and are exposed to the elements, vectors, and scavengers.Open dumping can include solid waste disposal facilities or practices that pose a reasonable probability of adverse effects on health or the environment.Health EffectThe health risks associated with illegal dumping are significant. Areas used for open dumping may be easily friendly to people, especially children, who are vulnerable to the physical (protruding nails or sharp edges) and chemical (harmful fluids or dust) hazards posed by wastes.Rodents, insects, and other vermin attracted to open dump sites may also pose health risks. Dump sites with scrap tires provide an ideal breeding ground for mosquitoes, which can multiply 100 generation faster than normal in the warm stagnant water stand up in scrap tire causing several illnesses.Poisoning and chemical burns resulting from contact with small amounts of hazardous, chemical waste mi xed with general waste during collection transportation.Burns and other injuries can occur resulting from occupational accidents and methane gas exposure at waste disposal sites. milieu pollutionAir pollutionDust generated from on-site vehicle movements, and placement of waste and materialsWater pollutionRunoff from open dump sites containing chemicals may clog up wells and surface water used as sources of drinking water open dumping can also impact proper drainage of runoff, making areas more susceptible to flooding when wastes block ravines, creeks, culverts, and drainage basins also contamination of groundwater resources and surface water from leachate emissions.Soil ContaminationPermanent or temporary loss of productive landGlobal Warming and clime ChangeIn most of the cities towns, the municipal solid waste is beingness dumped burnt in open spaces without understanding the adverse impacts on the environment. The waste in the dumping ground undergoes various anaerobic r eactions produces offensive color House gases such as CO2, CH4 etc. These gases are contributing potentially to Global Warming Climate Change phenomenon.7. unified Solid waste ManagementIntegrated Solid Waste Management (ISWM) is a motherfucker to determine the most energy-efficient, least-polluting ways to deal with the various components items of a communitys Solid Waste stream.The twin goals of ISWM are toRetain as much as possible of that energy those materials in a useful state.Avoid purgative that energy or matter into the environment as a pollutant.Benefits of Integrated Solid waste managementThe concept of ISWM plan derives from the necessity to attend at alternative sources of collection, transportation and most importantly, disposal to ensure a healthy living environment in urban cities.Local and regional economies benefit by the continued exchange value of the reclaimed materials and products and the jobs created in reprocessing and reselling them.National and glo bal resource natural depletion is reduced, contributing to a more sustainable long-term economy.Pollution from landfills is reduced because many toxic or otherwise polluting materials are diverted from the landfills, and because the overall volume of land change material is reduced.8. Legal framework for Municipal Solid Waste in IndiaMunicipal Solid Waste (Managment Handling ) Rule was notified by the Ministry of Environment and Forest, Govt. of India vide No.S.O.908 (B) dated the 25th September 2000. The objective of these Rules was to make every municipal authority responsible for the implementation of the various provisions of the Rules within its territorial reserve area and also to develop an effective infrastructure for collection, storage, segregation, transportation, processing and disposal of Municipal Solid Wastes. The Civic bodies have the responsibility to enforce these rules.

The British Heart Foundation Organisation Marketing Essay

The British pith bottom Organisation plenty EssayThe British spunk Foundation is a non-for-profit government. We argon the UKs astronomicalst kindling charity (the fifth vaingloriousst charity in the UK), rubbish soreness and circulative disease. bangingst funder of research into sum disease in UK. Founded in 1961 Our head office is based in London and on that point be six regional offices. Employ 1807 stand. nub and circulatory disease the UKs biggest killer whale 2.6 million deal in UK living with feel disease. Income year determination March 2008 was nearly 117 million Fund research, education/campaigns raising awargonness, life-saving cardiac equipment and d single BHF heart nurses, they do support patients suffering from heart disease.BHF has B2B nodes, practicable in partnership with formations much(prenominal)(prenominal) as Colgate, HSBC, Lloyds TSB, Weight Watchers and Scottish and grey Energy. However, this study pull up stakes focus on BH Fs B2C guests. Number of SBUs trading, Events, VFR, Legacies, Pr hithertotion and shell pop out in that locationfore serving multiple customer segments. BHFs marking auditions include emotional state patients, at- guess groups, salubriousness professionals, and children and pargonnts. As with most charities, those donating m acey, era and support to the BHF ar typic wholey 45 plus, ABC12s.1.2 BHFs PhilosophyThe philosophy of an makeup constitutes to its business approach, it is the principles that underlie its all told operation the philosophy is what guides the organisation. Organisations may survive under one of trinity philosophies they may be output, gross revenue or commercialize oriented (Lancaster and Reynolds, 2005).A growth oriented organisation foc lend oneselfs on their being products, their aim personifyence to produce them as efficiently as possible. in that respect is little, if any, learnation of the study lavishy and wants of their cus tomers or the market. A sales-oriented organisation, although recognising their rival, still devotes little in the way of considering the call for and wants of their customers. The sales-persons role is key and their goals are typically short-term with success being measured in cost of sales (Lancaster and Reynolds, 2005).A market-oriented organisation holds the customer at the centre of all its activities. In contrast to the sales orientation, where merchandise is likely to be restricted to a trade department, the merchandise-oriented philosophy is one that permeates the whole organisation every department recognises the central greatness of the customer. in that location is an emphasis on perceptiveness their gull audiences lineing their necessarily and satisfying them. (Lancaster and Reynolds, 2005). harvests and plow are developed with the objective audience in mind, in accompaniment extensive research into the customer accepts and market determines is condu cted to inform the development.Andreasen and Kotler (p38, 2007) merchandising orientation means trade patternning essential begin with the mark audience, not with the organizationThe BHF follows a market oriented philosophy, manoeuver audiences are a central focus of the organisation the organisation however exists as a result of their audience. The focus on their customers is demonstrated not exactly by their latest strategy to make the organisation more than pertinent to target audiences, but also by their corporate objectives ( carry appendix 1), which are customer foc engagementd based on fulfilling their demand and attaining a senior last standard service. The organisation is dedicated to instilling the market-approach organisation-wide, for example internal marketing takeshops are frequently held, aimed at the non-marketing departments.Lancaster and Reynolds (2007) claim that to turn over their corporate objectives, the market oriented company must recognise th at they do not exist in a vacuum rather, the foreign surroundings is dynamic and unceasingly changing. Whilst it is essential to identify and anticipate the needs and wants of their target markets, and know how scoop out to respond to these with the most efficient use of the resources available to them, it is all- authorised(a) that this is do within the context of their ever-changing extraneous environment and the opportunities and threats it poses.Therefore, for a market-oriented organisation such as the BHF, the role the marketing plan plays is a all-important(a) one. It availableises the organisations philosophy and ensures the organisation actually is market-oriented and succeeds a route the organisation tender follow to ensure this. As mentioned in 1.1 the marketing plan requires a slap-up deal of research s abidening the environment and aiming to meet the customer needs and wants (Beamish and Ashford, 2008).The role of marketing randomness and research in conduct ing and analysing the marketing visitThe Role of Marketing Information and ResearchIn hallow for an organisation to operate a market orientation and re master(prenominal) customer-focused, entropy and research is essential. When undertaken properly it stick out provide a thorough understanding of target audiences and the micro and macro markets. The findings guide the orchestrateion of the marketing plan and with the right information and research subsequent decisions will be inform ones and it will be possible to make more realistic futurity predictions. Failing to gather selective information and research poses serious lay on the lines without it an organisation is efficaciously operating in a vacuum, future decisions are uniformed and there is no customer focus. (Beamish and Ashford, 2008).Collecting Marketing InformationThere are two ways of collecting marketing information lowly and primary. vicarious selective information is information collected for a purpose anot her(prenominal) than for the current research. External sources of secondary data include third caller databases such as keynote and mintel, government statistics, national and trade press and the internet. In addition, there are also a number of internal sources of secondary data, for example a Customer Relations Management (CRM) database providing demographic (age, gender, address, occupation) and lifestyle data (where, what, when and how they buy, how much they spend, religion). Other internal sources include customer complaints, sales reports, personnel, information on their products and services, prices, retailers, internal training of faculty, marketing budget/spend, communication theory spend and results of previous market research studies. Much of this data may be held on a central database The Marketing Information brass (MkIS), this can provide substantial information, fulfilling some research needs, however to contain bespoke, targeted information to fulfil all res earch needs primary data is necessary (Taghian and Shaw, 1998)Primary data is data bespoke to the research project. It allows for a more detailed analysis specialized to the organization. External sources of primary data interviews, focus groups and surveys. Internal data can be gathered through interviews with staff.Conducting Research within BHFSecondary OneCRMThird party databasesSubscribes to specialist magazines such as ThirdSector, Marketing Week and PR Week Information on external environment.Primary Recognises importance of bespoke research uses external agencies (FIND pass water RESEARCH NOTES). Important to note that there are only 2 other chest and heart charities in CAF top 500, third party data therefore practically only relates to charity or wellness charity sector, not very item.Use surveys and focus groups.2.4 Conducting and Analysing the Marketing analyzeEnvironmental scanning is necessary to conduct a detailed marketing audit it requires some(prenominal) pr imary and secondary information on both the internal and external environment.To analyse the internal environment we need to consider Product, Price, Place, Promotion, People, Process and Physical Evidence (7Ps) and Staff, Style, Shared Values, Systems, Structure, dodge and Skills (7Ss). This data is specific to the organisation and therefore internal sources such as sales reports, CRM databases, staff interviews, internal observations and staff intranet are used.To analyse the external environment we need to consider factors such as political, frugalal, social, technological, environmental and legal (PESTEL) as well as suppliers, publics, intermediaries, customers and competitors (SPICC). This requires information sources such as third party reports, in the buffspapers, trade magazines such as ThirdSector, focus groups, surveys and interviews of existing and potential volunteers/beneficiaries/supporters.Marketing audit and their key issues and their implications for the plan3.1 T he Marketing AuditThe Internal EnvironmentThis refers to those factors the organisation has full control over. To identify the strengths and tendinglessnesses of BHFs internal environment the 7Ps marketing commingle and McKinseys 7Ss framework were used (appendix 2). These consider 14 elements such as product, price, place, promotion, strategy, social structure staff and skills. In addition there are also models that can be used to help analyse authorized elements, for example the BCG ground substance (appendix 2) and value chain analysis.The Micro EnvironmentTo help identify the opportunities and threats that exist within BHFs micro environment the SPICC model was used (appendix 3), which considers 5 factors an organisation has partial control over suppliers, publics, intermediaries, customers and competitors. To help analyse these factors the Product animateness Cycle, Porters Five Forces model (appendix 3) and the Value Systems Analysis can be used.The large EnvironmentAn organisation has no control over influences within the external environment, however it is important to scan the environment in order to identify the opportunities and threats that may exist and to make informed decisions to prepare for them. When scanning BHFs external environment the PESTEL model was used (appendix 3), this categorises the forces into political, economical, social, technological, ecological and legal.Having analysed the internal and external environment a trick out analysis can be conducted ( augur 2), whereby the key strengths and weakness of the BHF and the opportunities and threats facing them are identified. Bringing together the strengths and weaknesses enables the identification of BHFs core strengths their characteristic competencies (DCs), and from the opportunities and threats their critical success factors (CSFs) can be identified.CSFsLittle direct competition. many some other(prenominal) customers with a link to the military campaign.Media attentio n surrounding issues BHF tackle. declamatory prospect market.THREATSThe doctrine crunch decreased disposable income, corporate shares, legacies (accounts for 40% BHFs income).Direct Marketing not as effective as it used to be for charities (not seeing a return on enthronement). Hard to obtain the details of revolutionary(a) people.More health and medicine charities than any other type, therefore a lot of competition especially as many tackle confusable issues e.g. smoking, fleshiness.Many people find it embarrassing and give socially suited answers when discussing issues such as obesity and exercise, i.e. issues the BHF deal with research unreliable.Governments Digital Britain go-ahead could leave the BHF looking out-of-date.OPPORTUNITIESMany customers have a link with the cause potential to engage with our audiences more directly and build long-term relationships.There is a large prospect youth market opportunity to affix revenue and market share.Little direct compet ition, one of just 3 heart charities in top 500 opportunity to maximise differentiation.Companies are placing more importance on Corporate Social Responsibility provides more B2B opportunities.More media attention surrounding the issues BHF tackles such as food labelling and obesity raises profile.Governments Change4Life campaign has given BHF exposure.WEAKNESSESLack of perceived relevance to the target audience hard for them to engage with BHF.Many generic products that arent customer friendly.Website is hard to travel much information available, but buried under links.Low staff turnover lack of fresh ideas and perspectives in the organisation.Staff close to or highly driven by the cause find it hard to see usual public perception.Regional offices developing their own structure, meaning BHF messages may appear inconsistent on a national level.STRENGTHS sozzled and trust marker.Market leader (number 1 heart charity in UK)Large integrated CRM large pool of customer dataHi ghly propel -dedicated and driven by cause.Recently launched large multi media campaign Connections increased awareness. crocked demand/need heart disease is the biggest UK killer.A number of large corporate sponsors give access to large audiences.Many professionals working for BHF high calibre and solid knowledge base.DCsA strong, trusted brand.Large CRM database.Strong demand.Large corporate sponsors.3.2 Key issues faced by the BHF and their implications for the planThe SWOT analysis high spots the key issues now faced by the BHF, these are shown downstairsKey issues the BHF faces and their implications to the marketing plan.Key IssueImplications to the Marketing architectural plan trust Crunchreduction in disposable income, therefore less donations drop in the housing market, therefore reduction in legaciesreduction in corporate donationsIncome castrated therefore a tighter budget need to bring forth alternative, cost-efficient ways of raising gold go for low risk op tions such as building on existing relationships rather than place a lot of resources trying to make new contacts.Increasing competition from other health charities.BHF needs to maximise their advantage of having little direct competition and emphasise their differentiation by highlighting extraordinary aspects of the BHFs work rather than those that are similar to other charities and make it pertinent to target audiences.Direct Marketing no longer an effective communication media for charities. claim to use alternative communication media that are equally accountable notwithstanding more effective possibly making more use of new media.Large prospect market.Targeting this market will require a great deal of resources, however in the short term given the economic climate it is perhaps not the best time to try to write in code this market. It is a great opportunity that should be should be considered in the long-term. real high priority given to cost savings and operational effi ciency, even more so due to the recession often results in generic products (Bruce, 2007).Need to optimise the use of the OneCRM database and increase product customisation.The Digital Britain inaugural is set to secure the UKs place at the forefront of innovationand type in the digital communications industries rapid development could leave the BHF behind.Plan needs to make better use of new media, possibly sack out of the BHFs comfort zone.Having conducted the SWOT analysis and considered the key issues, the BHF is now in a better position to set their objectives and determine their strategy.Referring back to figure 2, the DCs are well supported by the CSFs there is a well behaved match. Therefore we can afford to set higher level marketing objectives (discussed in section 4.1). This creates a recess, identified through gap analysis, amongst the initial forecast (where we will be if we continue to do nothing) and the new objectives. Taking the SWOT analysis into considerat ion I believe this gap can be bridged through establishing a product development evolution strategy, this is a moderate risk strategy, which the match of the DCs and CSFs supports. The BHF will also operate a differentiation competitive strategy (appendix 4) we need to emphasise our alone(p) selling point amongst all the other health charities. Although, other product lines may also contribute in closing the formulation gap, the sell of this plan will focus on the BHFs new product.Task 02 ruby for heart campaignLondon to Brighton Bike Ride new-sprung(prenominal) ProductB2B Corporate PartnershipsWorld EventsRegional EventsSponsored School EventsSBU MarketingMarketing Objectives for the BHFs New ProductThe BHFs New ProductThe BHF will launch a B2C rank service that will allow them to engage directly with a large audience and encourage the development of long term relationships. Members will get together information on how to improve their heart health. Upon registering the member will come across a welcome pack containing a heart risk tape measure, a guide to heart health, a 5-a-day food diary, a heart matters fact card and a membership card. They will also have access to the heart matters helpline, receive email alerts well-kept to their needs ( good ingest, getting active, quitting smoking and well being) and will have an online account with a homepage that is on a regular root word updated according to their stated interests upon sign up. Their membership will also provide them with special commercial offers. This is a free service because it is a legal opinion of the BHF that heart health information should be available to all.4.2 Marketing objectives for the BHFs burden Matters membership serviceThere is a hierarchy of objectives with three levels corporate, functional and operational. At the corporate level they start off more world-wide and are long-term and get more specific the closer the planning activity gets to the tactical implementat ion stage (p23 Robert et al, 2005).Corporate objectives are often expressed in financial terms, for example referring to return on investment (ROI) and return on capital employed (ROCE) (Beamish and Ashford, 2008). However, for many not-for-profit organisations, including BHF, although still long-term, they can be much harder to measure. They are typically based on the needs of the beneficiaries, now and for the future.They set out the direction of the organisation they are a statement of its prioritiesEverything the organisation does should be related back to a corporate goal (accessed on 10/04/09 10.30 at http//www.ncvo-vol.org.uk/index.asp?id=488)Functional objectives are more specific than corporate objectives, often medium term referring to percentage increase in sales or market share. These then feed down to the operational objectives that are short-term and much more specific based on the 7Ps marketing mix, for example to offer a 10% discount for 2 weeks.Therefore when settin g the marketing objectives for Heart Matters, they should support the corporate objectives as well as reflecting the close match between the DCs and CSFs. With regards to Heart Matters, the BHF have three options. The first is to take the view that the BHF is doing a lot of work directly related to their corporate objectives, therefore Heart Matters should be all about raising funds to help finance this work. The second is that Heart Matters should primarily focus on the need of the beneficiaries, the third is a center option, whereby the need is addressed to a certain extent, but the service must be self-financing.We believe Heart Matters should initially be about addressing the need of the beneficiaries as this would provide the best opportunity to reach and engage with a wider audience.Keeping in mind the objectives should be SMART (specific, measurable, attainable, realistic and time bound) the marketing objectives for Heart Matters are as followsMarketing objectives for Heart Matters rank and file ServiceObjectivesTo recruit over 300,000 members, with less than 7% annual corrasion by 2012.This helps support the BHFs objective to provide vital information to help people reduce their own heart health risk in one case recruited, members will have access to heart health information to help improve their heart health.Hitting this target would quest increased use with supporters.For 20% of donors to make a donation by 2012.30% of the general universe of discourse donate to charity however, this may be skewed (as heart conditions are more prevalent in low income areas). This supports all objectives, as funds raised are invested in helping achieve BHFs objectives. For example, to achieve objective 1 (appendix 1) the BHF will provide funding, equipment and facilities to achieve the best results. Therefore, funds raised will support this.For 40% of members recruited to have engaged with another BHF product/service by 2012 e.g. to have participated in an even t, donated, do a purchase from the online shop or catalogue.This serves to increase public involvement in heart health, to help achieve objective 2 (appendix 1). Achieving this target would indicate an increased understanding of the work BHF does and an increased involvement of BHF supporters.5. Segmentation, Targeting and Positioning of Heart Matters.5.1 SegmentationCustomers are very diverse therefore the same product and tactics will not appeal to all of them. We need to use naval division the process of dividing the market into specific groups of consumers/buyers who share common needs and who might require separate products and/or marketing mixes (Kotler, 1998 as cited in Ashford and Beamish, 2008). B2B and B2C markets each require different techniques to do this, as Heart Matters is a B2C product consumer segmentation will be used.Consumer markets can be part based on the following criteriaGeographic segmentation is based on variables such as region, population density and size of the area.Demographic segmentation uses variables such as age, gender, income, occupation, ethnicity and social class.Geo-demographic segmentation is a combination of the above, assumes that people either socialise according to class and occupation, or their lifestyles and geographic factors (Ashford and Beamish, 2008). ACORN (A miscellany of Residential Neighbourhoods) is a system commonly used to segment the population according to geo-demographics.Psychographic segmentation groups according to lifestyle using variables such as social activities, interests, opinions and values.Behaviouristic segmentation refers to customer behaviour, segmenting based on variables such as benefits sought, purchasing rate and usage rate.Segmentation for the BHF differs depending upon whether the market to be segmented is donor or donee. When segmenting the donor market, all of the above criteria are important, however when segmenting the beneficiary market, behaviourist segmentation will typically be given priority (Bruce, 2007). There will be 2 main phases to Heart Matters the first will target beneficiaries. Upon recruitment of the target beneficiary groups the product will move into its second phase, to raise donations, therefore the target beneficiary groups will be further segmented and new target groups identified (for example this will determine those members receiving a 5 donation ask and those receiving a 15 one) . This report will focus on phase 1, therefore segmentation will be specific to the BHFs beneficiary market (for further information on phase 2, please refer to appendix 5.As previously mentioned, the BHF gives priority to behaviourist segmentation when segmenting their beneficiary markets. Potential segments Heart Matters could target includeSeeking help retrieve from a heart conditionSeeking help living with a heart conditionSeeking information on caring for soul with a heat condition impulse to improve their lifestyleDesire to improve their di etFrequent substance abuser of BHF products/servicesInfrequent user of BHF product/servicesUse products and services from a variety of health charitiesLoyal to an alternative health charityAlthough behaviourist variables form the basis of segmentation, further segmentation is necessary as within these groups there are still huge differences from one customer to the next. Further, given limited resources it may not be possible to serve everyone within a particular(prenominal) needs group. The BHF also use the other criteria to identify additional segmentsgeographics The BHF is a nation-wide organisation, however they segment according to densely populated areasLarge metropolitan areasAreas of low incomeDemographicsParents educate about keeping their childrens hearts well65+ higher risk of heart disease, inform on how to reduce risk30-45 leading busy lives, but still have a chance to make a change7-16 to educate about the importance of keeping their heart healthySedentary occupatio nHigh strive occupationGeo-demographicSegment into different ACORN groups all of which are within the BHFs beneficiary market as heart health information should be made available to everyone. The market is segmented according to ACORN group as solutions and recommendations may differ depending on income and social class, for example EF14 category affordable healthy recipes, gym-free ways of keeping fit.PsychographicsInternet-savvyDependentsFamiliesOlder couples (no children or left home)Gym Members5.2 Target audience for Heart MattersThe marketing of Heart Matters will follow a differentiated strategy, that is Heart Matters will only be targeted at certain segments of the total market and the marketing mix (section 6) will be tailored towards these target segments of the market. construe 4 below shows the target groups chosen for Heart Matters Membership.Recovering/living with heart conditionhigh riskGlasgow and LondonAge 50+BehaviourGeographicDemographicTarget groups for Heart M attersTarget root wordReason for ChoiceRecovering/living with a heart condition and high risk groups.This is a large market heart and circulatory disease is the UKs biggest killer, almost 2.6 million people are living with heart disease. It is a current strategy of the BHF to make the organisation more relevant to target audiences this is a large audience where the need is currently sterling(prenominal) and it is important to ensure the BHF is made relevant to them.These are issues that are unique to the BHF, no other large charity tackles them targeting this group provides an opportunity to highlight the BHFs differentiation.Glasgow and LondonAs this is a new product, and one which is free it will initially be launched into just 2 cities, this is to reduce the risk involved. Densely populated cities give a wider market reach. Glasgow has been chosen as there is a high concentration of heart disease, London has been chosen as people living here tend to have a prompt pace of life , encouraging them to be unhealthy. Initial rates of membership enrollment of the two cities may give an indication of where to roll the membership out to.Age 50+Heart disease is more common and risk is greater in older people. Further, a survey under-taken by one of our corporate sponsors Fitness-First revealed that of all age groups the over 50s showed the greatest percentage eating healthily, this indicates a large market that would be receptive to health-related information. In addition, this is the baby-boomer generation, a large percentage of which are wealthy home owners may provide significant fundraising opportunities in phase 2.5.3 Positioning Heart MattersHaving selected the target segments, it is important the service is then positioned with their needs and requirements in mind. Positioning is the act of designing an offer so that it occupies a distinct and valued place in the minds of target customers (Kotler et al, 1998). The target segments are likely to have conce rns, it is therefore important the service is positioned as reassuring. However, we do not want to be shop and compromise our brand, the service tackles serious issues so needs to be positioned as a provider of expert advice. Each customer treated as an individual, we wish the service to be viewed as providing customised, not generic information.Figure 4 below shows how we would like our target audiences to perceive our service.CustomisedReassuringExpert, trusted adviceGenericInaccessibleAmateur adviceDepressingAccessiblePerceptual affair for Heart MattersMarketing mix for the BHFs Heart Matters Membership ServiceStrategyJustificationProductUSP (Unique Selling Point)Core product USP no other charity provides information and advice specific to living with and recovering from a heart condition. Supports our competitive differentiation strategy.Secondary and tertiary product Carbon likeness many other charities provide free membership services fling newsletters, free calendars, me mbership cards etc (appendix 4)PriceIntermediate strategy, in terms of the value the customer will place on the product.This supports our attribute of information positioning and selective marketing strategy. Heart Matters core product has a USP however we want it to be available to everyone within our target market, not just a specialist group, so therefore skimming is not applicable. Price penetration is also not applicable as this is a strategy typically used for lower calibre, carbon copies therefore does not support our quality of information positioning strategy. In addition we do not want to target everyone within the beneficiary market this is a new product, do not want to appear low quality and generic, the intermediary price strategy supports this.PlaceDual diffusion use both direct and indirect (via intermediaries) distribution to the customer.Selective Distributionmutualness BHF retains full control.Dual distribution the core product will only be distributed directly , this is essential to support the expert positioning and give the BHF full control over the service. Indirect distribution of the core product may confuse customers and fail to relate it to the BHF.Indirect distribution of Heart Matters readjustment and materials. This will give a greater access to the market and provide customers with the option to register in person or online.Selective distribution will give access to the right customers i.e. our target groups. This also supports our quality positioning strategy and intermediate price strategy, as we can contract intermediary locations that support our brand such as pharmacies.Intermediaries will be interdependent the BHF will retain full control. This is because the BHF has a strong brand and a g

Internal Audit Effectiveness Study on the Public Sector

privileged analyse Effectiveness Study on the Public sectorAgus SetiawatyDeterminant of informal Audit Effectiveness in Public atomic number 18a OrganizationsWhich agents matter?AbstractInternal canvas (IA) play a gelid role in reinforcing secure disposal in both domain and private organizations with a value-adding role. Yet very few search conducted on the IA specialty especi in tout ensembley in ordinary sector. The current aim aims to examine through semiempirical observation epitope of posture of IA in spite of appearance organization. Effectiveness scurf developed through structured interview with top manager in advance delivered to real participant. Data in this dissect collected through questionnaire give to top manager and sexual visitor to explore participant science on IA forcefulness and its determinants. Conventional multiple regression and path abridgment is used to examine the association amid immanent inspect impressiveness and 4 pri ncipal factors, that is to say paid proficiency, reference of analyze work, license of size uped account familiar section and top instruction nourish.Keywords home(a) canvas impressiveness, potence scale, good governance, balanced plug-inINTRODUCTION Internal Audit (IA) facing higher(prenominal) demands in the arguing of duty. The role of intragroup audit now is not only overseeing the operational of organization activities, but has been extend to support the organization through evaluating and improving risk counselling, keep back and governance process (IIA, 2004). In this concept, the initiation of home(a) audit is postulate by management in order to help them to provide assurance that whatsoever risks in organization were place and prevented effectively, and organizational activities has been overcomeled in effective and good ways. Moreover, Ridley (2008) declared that the construction of modern IA derived from the three Es concept namely authority, skill and economy, which defined by as doing the right thing for potentiality, efficiency describe as doing them surface to describe efficiency and doing them cheaply for economy. Of all three factors, effectiveness is viewed as the most great factor because futile IA volition ultimately cause to futile regardless how efficiently or economically the service is being provided. IA effectiveness is defined as a risk-based audit that support the organization to achieve its objectives through significantly influencing the bodily governance quality (Lenz, 2013). Effective IA is expected to encourage the formation of good governance within organization.The changing of IA role from compliance and safeguarding assets to value-added audit similarly impact that role in semi general sector organizations. However, some analyse findings (Mihret and Woldeyohannis, 2008 Cohen and Sayag, 2010) show that this role has not been effectively implemented in humans sector organizations. In In throughsia context, audit findings topicd by supreme audit placard reveal that thither is still problem relate to internal control in government institution although financial statement has been given outright opinion. These condition lead to the question about the effectiveness of internal audit function and further the related factors contribute to the IA effectiveness.The purpose of this study is to empirically investigate determinant of effectiveness of IA in public sector, an important concept rarely examined in the scientific literature. Most of previous study focussed examining IA effectiveness empirically in the private institution (Cohen and Sayag, 2010 Arena and Azzone, 2009 Karagiorgos, Drogalan and Giovanis, 2011) opus query on IA conducted in the context of the public sector has been done with a qualitative onset (Mihret and Yismaw, 2007 Mihret and Woldeyohannis, 2008), none has to conduct it empirically. To the best of our knowledge, there has never been a previ ous look for which examines the determinants of the internal audit effectiveness in Indonesia context especially in public sector. Therefore, according to study of Cohen and Sayag (2010), this research result examine pertinent factors to IA effectiveness with organic evolution in IA measuring rod using balanced scorecard framework proposed by Frigo (2002). This measuring claim to be more comprehensive in describing the effectiveness of IA in a organization than used in previous research.This study contributes to the literature by developing a conceptual understanding of IA effectiveness in public sector organizations using comprehensive framework of balanced scorecard which address fundamental issues influencing IA effectiveness in public sector context. This research in addition contributes to the literature by exploring the determinants of IA effectiveness. It is important to understand which factors determine IA effectiveness because of virtuous influence of effective to o rganizational action (Mihret, James and Mula, 2010).This is a proposal paper, consequently, in the next section of this paper, the countersign address to relevant literature on IA Effectiveness and development of research expectation, followed by discussion of research methodology.CONCEPTUAL FRAMEWORK AND RESEARCH EXPECTATIONThe importance of internal audit function has been realized as an essential contributor to effective corporate governance and quality external financial report (Prawitt, smith and Wood, 2009). The demonstrate of Internal Auditor (IIA) model offers IA as a come across element of establishing high quality corporate governance, as well as management who principally responsible for regular monitoring of managements actions . As mentioned previously, The IIA has all-embracing main function of IA to value adding focus by ensuring compliance to policies, rules, and regulations, which are largely of a financial nature, and by working in alliance with management t o help improve operations and manage risk. Although the value-adding notion of IA is fabricated shape the IA more effective, this is never guaranteed. In fact the literature suggests that IA effectiveness more influenced by the situational dynamics factor in audit environs (Mihret et al, 2010).Internal Audit EffectivenessAs mentioned above, IA function has received great attention according to its vital contribution to good governance, surely also occur in public sector context. Therefore, effective is needed for state that challenge. There are two main approaches to the concept of IA effectiveness. The first approach associates effective IA with compliance to some set of auditing standard, such an approach proposed by Sawyer (1988) who assert five standard internal auditing, namely interdependence, passe-partout proficiency, the scope of work, the surgery of the audit and management of the internal audit department. The bet on approach linking IA effectiveness with subject e valuations from management who act as grant side. In later approach, development of systematic and general valid criterion is needed to gauge IA effectiveness (Schneider, 1984 Dittenhofer, 2001). The early effort was conducted by Hoag (1981) through designing questionnaire to gain feedback about internal auditing performance from management. The amount of effective IA consist of cooking and preparation, the quality of audit report, the timing of the audit, and qualify conversation between the relevant parties.Study accomplished by Albrecht, Howe, Schueler and Stocks (1988) which sponsored by The IIA identified 15 factors contribute to the evaluation of IA effectiveness, such as the congruence between auditing work and the goal sets of managers, competence of internal auditor, support from top management to IA function, and several characteristics of IA department. More recently, Ziegenfuss (2000) developed a questionnaire which comprises 84 effectiveness criteria categorise in to four groups the IA environment, input, process and output. Results of the study identified five top performance measures, that is staff experience, supervision form audit committee, management expectation on IA function, audit recommendation followed up by management, and auditor education level. The development of effective IA measurement continue to evolve and sensitive to current issue so that Frigo (2002) introduced balanced scorecard (BSC) framework. For constructing the model, Frigo (2002) confirm his premises with BSC concept which build from IA customer perspective, internal audit process, innovations and capabilities. Model developed by Frigo (2002) bequeath be presented next.This study modifies model proposed by Frigo (2002) to precisely adapt with public sector context. Modification is made to audit committee factor because its existence prevail in private institution. As noted before, research on the effectiveness IA is restricted to private sector companies while s tudy in public sector have accomplished qualitatively. The current study takes this line of research a step further by designing and interrogatory such a scale to gain understanding of IA effectiveness in public sector.Determinant of IA EffectivenessDeterminant in this study select from the model proposed by Lenz and Hahn (2015) which divides effective IA determinant into micro and macro factors. However, this research largely focus the discussion in micro factor. Micro factor categorized into four factors IA resources, IA process, IA relationship and organization. IA resources measured by staff maestro proficiency (Prawitt, 2003 Cohen and Sayag, 2010 Mihret et al, 2010 Pforsich, Kramer, and Just, 2006,2010 Soh and Martinov-Bennie, 2011), IA process explained by quality work of IA department (Cohen and Sayag, 2010), while IA relationship and organization illumined by top management support (Halimah, Othman and Kamaruzaman, 2009 Christopher, Sarens and Leung, 2009 Mihret and Yisma w, 2007, Cohen and Sayag, 2010) and organizational liberty (Mihret et al, 2010 Cohen and Sayag, 2010), respectively. schoolmaster proficiency of internal auditorThe IIAs Standards for pro Practice of Internal Auditing require that internal auditors possess the knowledge, skills and expertise needed to accomplish audit work (Institute of Internal Auditors, 2008). Technical competence and dogging provision are considered essential for effective IA. Consistent with this thinking, Gramling and Meyers (1997) put in that dependent internal auditors is perceived as an expert auditor which reflect auditors competence. Professional such as auditor requires a set of expertise in conducting their complicated duty that collectively granted from education, training, experience and lord qualifications (Al-Twaijry, Brierley and G resultian, 2003). The few studies that fright to this issue indicated that the great the professional competencies of the IA staff, reflected by their profession al training and educational level, the more effective IA department (Albrecht et al. 1988). Nanni (1984) at the same ways, found that auditor experience positively impact the evaluations process of internal be control. Therefore, it es expected that greater professional proficiency of staff within the internal audit department will be related to greater auditing effectiveness (H1).Quality of audit workCompliance with standards, policies and procedures is main concern of internal auditor. One of IA objectives is ensure that companys activities accordance with predetermined rules. Glazer and Jaenike (1980) in Cohen and Sayag (2010) asserted that audit work which sufficiently perform according to internal auditing standards contributes significantly to the effectiveness of auditing. The similar point also claimed by Ridley and DSilva (1997) that complying with professional standards is the most important contributor to IAs added value. It can thus be argued that greater quality of IA work -defined by compliance with formal standards, as well as a high level of efficiency in the audits planning and execution will improve the audits effectiveness (H2) emancipation of IA departmentIndependence has long been seen as a crucial factor in conducting audit role. Although initially only intended for the independence of the external auditor, but late also addressed to the demands of the independence of internal audit, something that might be a serious problem because of auditor position and responsibility lay on under management. The independence of the internal audit department has been identified as a key element of audit effectiveness. Van Peursem (2005), based on interviews with Australian internal auditors, concluded that independence from management is a overabundant feature of successful auditing programs. Those auditors able to set their own. It can thus be argued that organisational independence will increase the internal auditors effectiveness (H3).Top overs ight SupportThe interaction and relationship between top management and internal auditors is both important and complicated. Management support to IA is considered as a determinant of IA effectiveness (Mihret and Yismaw, 2007). This support could, for instance, be by allocating sufficient human and existent resources to IA. It could also be by showing the level of cooperation offered by management. Greater level of auditee cooperation will influences the extent to which IA properly accomplishes its objectives (Al-Twaijry et al., 2003 Mihret and Yismaw, 2007). the relationship between the internal audit staff and the companys management is clearly important in ascertain the independence and objectivity of the internal auditor (Al-Twaijry et al. 2003IIA 2006).Management support for IA is thus important both in the abstract (managers must see the activity of the audit department as legitimate) and in ensuring that IA departments have the resources needed to undertake their duty. Ther efore, it is argued that higher support from top management, the more effective the IA (H4).RESEARCH DESIGNThe participantsThe rear end population for this study is managers and internal auditor from all Indonesian public sector organizations that conduct internal audit. Data in this study will be acquired through questionnaire which will be initially tested for boldness and reliability before delivered to each participant. Each organization will accede two questionnaires, one for manager (deal with IA effectiveness) and the other for auditor (answering for independent variables).Variabel measurementEffectiveness of internal auditingGiven the lack of IA effectiveness research in public sector organizations, this study will developed own effectiveness scale based on BSC framework proposed by Frigo (2002), supporting with measurement scale fostered by Ziegenfuss (2000). In this study, new effectiveness scale will be designed and adjusted with Indonesian auditing environment. Struct ured interview will be undertaken with several public sector top managers to gain advice and esteem about developed questionnaire before it comes to statistic analysis for the validity and reliability assessment. indie variablesProfessional proficiency, measured by four indicators, consist of educational qualifications, professional certification, work experience and continuous development,Quality work, measured by cardinal indicator, comprises of annual audit plan, access to all organization, significance of audit, auditee response, follow up action, additional activities performed.Independence, measured by nine items, these being independence level, reporting level, direct contact to senior management, conflict of interest, interference, unrestricted access to all departments and employees, appointment and removal of the head of internal audit, and performing non-audit activity.Top management support, measured by four factors, those are involvement in the internal audit plan, pr oviding management with reports about the work the internal audit team up performs, the managements response to internal audit reports, the resources of the internal audit department.Data compendTwo methods of data analysis will used in this study. First, guileless OLS multiple regression (Ghozali, 2013) was performed to estimate the magnitude of the effect of the independent variables, the four factors identified above, on the effectiveness of internal audit (the dependent variable). Second, beyond the straightforward use of conventional OLS multiple regression, path analysis (Ghozali, 2013) was conducted to investigate further the associations and linkages among the variables of interest.ReferencesAl-Twaijry, A.A.M., Brierley, J.A., Gwilliam, D.R. (2003). The development of internal audit in Saudi Arabia an institutional theory perspective. Critical Perspectives on bill, 14 (5), 507-31.Arena M., Azzone G (2009). Internal audit effectiveness Relevant drivers of auditees satis faction. Sixth European Academic host on Internal Auditing and Corporate Governance. London. Retrieved from http//www.cass.city.ac.uk/__data/assets/pdf_file/0003/37335/Marika-Arena.pdf.Christopher, J., Sarens, G. Leung, P. (2009). A critical analysis of the independence of the internal audit function Evidence from Australia. Accounting, Auditing Accountability diary, 22 (2), 200-220.Cohen, A., Sayag, G. (2010). The effectiveness of internal auditing An empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20 (3), 296-307.Dittenhofer, M. (2001). Internal auditing effectiveness An expansion of present methods. managerial Auditing Journal, 16, 443-50.Frigo, M.L. (2002). A balance scorecard framework for internal auditing departments (Paperback). The Institute of Internal Auditors query Foundation. Altamonte Springs. Florida.Ghozali, Imam. (2013). Aplikasi analisis multivariate dengan program SPSS. Semarang Badan Penerbit Universitas Dip onegoro, Semarang.Gramling, A.A., Myers, P.M. (1997). Practitioners and users perceptions of the benefits of certification of internal auditors. Accounting Horizons, 11 (1), 39-53.Halimah, N.A., Othman, R., Kamaruzaman, J. (2009). The effectiveness of internalaudit in Malaysian public sector. Journal of advanced Accounting and Auditing, 5 (9), 53-62.Hoag, D.A., (1981). Measuring audit effectiveness. Internal Auditor, April 70-8.Institute of Internal Auditors. (2004). Definition of internal auditing. Retrieved from https//na.theiia.org/standards-guidance/mandatory-guidance/Pages/Definition-of-Internal-Auditing.aspx.Institute of Internal Auditors Belgium (2006). Internal audit in Belgium the shaping of internal audit today and the future expectations survey results. Retrieved from www.iiabel.be/.Institute of Internal Auditors. (2008). International standards for the professional practice of internal auditing. Retrieved from www.theiia.org/guidance/standards-and-practices/professio nal-practices-framework/standards/standards-for-the-professional-practice-ofinternal-auditing/.Karagiorgos, T., Drogalas, G., Giovanis, N. (2011). paygrade of the effectiveness of internal audit in Greek hotel business. International Journal of Economic Science and Applied Research, 4 (1), 19-34.Lenz, R., Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30, 5-33.Lenz, R. (2013). Insights into the effectiveness of internal audit a multi-method andmulti-perspective study. Dissertation at the Universit catholique de Louvain Louvain work of Management Research Institute. Retrieved from https//drrainerlenz.files.wordpress.com/2013/03/2013-02-rainer-lenz-public-defense.pdfMihret D. G., Yismaw A. W. (2007). Internal audit effectiveness An Ethiopian public sector case study. Managerial Auditing Journal, 22 (5), 470-484.Mihret D. G., Woldeyohannis G.Z. (2008). Value-added role of inter nal audit An Ethiopian case study. Managerial Auditing Journal, 23 (6), 567-595.Mihret, D. G., James, K., Mula, J. M. (2010). Antecedent and organizational performance implications of internal audit effectiveness. Pacific Accounting Review, 22 (3), 224-252.Nanni, A.J. (1984). An exploration of the mediating set up of auditor experience and position in internal accounting control evaluation. Accounting, Organizations and Society, 9, 149-63.Prawitt, D.F. (2003). Managing the internal audit function. IIA Research Foundation, Altamonte Springs, FL. Retrieved from https//na.theiia.org/iiarf/Public%20Documents/Chapter%206%20Managing%20the%20Internal%20Audit%20Function.pdfPforsich, H.D., Peterson Kramer, B.K., Just, G.R. (2006). Establishing an effective internal audit department. Strategic Finance, 87 (10), 22-29.Pforsich, H.D., Peterson Kramer, B.K., Just, G.R. (2008), Establishing an internal auditdepartment The case of the Schwan aliment company. Global Perspective on AccountingEdu cation. 5, 1-16.Prawitt, D., F., Smith, J., L., Wood, D., A. (2009). Internal audit quality and earnings management. The Accounting Review, 84 (4), 1255-1280.Ridley, J., DSilva, K. (1997). A question of Values. Internal Auditor, June 16-19.Ridley, J. (2008), black edge internal auditing, John Wiley Sons, Ltd, Chichester, England. Retrieved from http//www.gbv.de/dms/zbw/548154120.pdf.Sawyer, L.B., (1988). Sawyers internal auditing. Institute of Internal Auditors. Altamonte Springs, FL.Schneider, A. (1984). copy external auditors evaluations of internal auditing. Journal of Accounting Research, 22, 657-78.Soh, D.S.B., Martinov-Bennie, N. (2011). The internal audit function, perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26 (7), 605-622.Van Peursem, K.A., (2005). Conversations with internal auditors, the origin of ambiguity.Managerial Auditing Journal, 20 (5), 489-512..Ziegenfuss, D.E. (2000). Measuring Performance. Internal Audi tor, February 36-40. Retrieved from http//findarticles.com/p/articles/mi_m4153/is_1_57/ai_62599893/?tag= subject mattercol1.

The Ethics Of Predator Drones Criminology Essay

The Ethics Of caribe Drones Criminology EssaySince its inception in 1995, the command Atomics MQ-1 marauder was initi aloney intended for reconnaissance and for state of ward observation roles, just the September 11 attacks changed that altogether. During February 4, 2002, the CIA deployed the starting unmanned, armed Predator slug in an assassination attempt. The strike was to happen in the city of Khost, a body politic in Afghanistan. The target was Osama bin Laden, or at least mortal who the CIA thought was him. Armed with a payload of hellfire missiles, the slug attacked a group of would-be insurgents. Days later, local journalists and Afghan civilians report that the slain men were civilians collecting scrap metal. What ensued there afterward was backlash from the public objurgate its map. Using (UAVs) unmanned aerial vehicles to despatch suspect terrorists marks a radical departure from the ways we pick out dealt with enemies before. Drones pull in un prescribed ly hold out the artillery of choice for counter-terrorism. And all over the coming decades, atomic number 18 expected to step in piloted aircraft. With the future of warf atomic number 18 pointing to the exercising of pokings, legal and ethical issues surrounding their use must be explored. Since their deployment, armed combat clout ons excite killed terror suspects as well as innocent civilians.The Ethics of Predator DronesIntroductionFrom Davids slingshot, to the contrivance of bows and arrows, then guns, and missiles, major advances in army engineering science prevail rotate around the powerfulness to kill from a withdrawnness. Just like a sniper able to shoot down an NVA commanding general from a myocardial in farawayct away, the ability to shoot at your enemy from a greater distance than he fuck shoot back at you is one of the reasons wherefore warf atomic number 18 continues to evolve. The MQ-1 predator drone is just a current animate being in a new kind of war. A war waged in the 21st century, the height of technological advancement in weaponry.The wars in Afghanistan and Iraq were utilise by the US military as a test ass for their development of future weapons. The US military might is one of the superior of the world. The US spends much than money in defense force than all of the opposite countries combined. The money spent is used in the hopes of lessening military casualties, and to serve well in accomplishing missions and tasks in a more(prenominal) effective way by using new technology. Their latest inventions include an assortment of robots that are qualified of performing EOD (Explosive Ordinance Disposal) and IED (Improvised Explosive Device) destruction missions. several(prenominal) robots have blush cross-trained to a more combat role. For example, the US military have deployed a robot called the Foster-Miller TALON. This robots mission starts from reconnaissance to combat by employing a locomote mounted ap paratus to its tracked chassis. Calibers from the M16, M249, M240 machine gun, .50 Barrett, and sometimes a half a dozen barreled 40mm grenade readyer have all been outfitted into its tracked chassis. These are just examples of the robots that are deployed on the establish. The more or less noniceable robot from this new generation of combat robots is the MQ-1 Predator drone. To this day, the Predator drone has f haplessn more than 1 million flight hours.Combat CapabilitesThe CIA began experimenting with reconnaissance drones since the early 1980s. It was lonesome(prenominal) in the early 1990s when they finally found a suitable archetype that could meet their intended mission needs. Before the production of the current MQ-1 Predator, nearly of the prototypes were so loud that their detection was inevitable. A chief designer from the Israeli Air outcome immigrated to the US in the 1970s and started his own defense contractor business and called it General Atomics. The CIA s ecretly bought 5 drones from General Atomics and render with a more improved and quieter Rotax engine that is driven by a propeller. The Predator drone can fly a range of 770 miles and tick in the air for up to 40 hours, cruising at altitudes over 25,000 feet. Its book binding speed is 135 mph which is powered by a cxv horse powered Rotax engine. With a payload of 450 pounds, most of the equipment include infrared emission tv cameras, and a ground-scanning Synthetic Aperature Radar. A variant was in addition produced to leave a more combat-centered role. This variant is armed with a pair of AGM-114 red region laser-guided, anti-armor missiles. Another variant called the MQ-9 harvester is their latest incarnation of combat drones. The MQ-9 Reaper is much larger and also capable of autonomous flight appendages. It is the head start hunter-killer UAV designed for long-edurance missions.The Predator can be disassembled into 6 briny components and stung into a container which mak es it rapidly deployable. Included in the Predator package is a 20ft satellite dish and other raiseed equipment. The satellite dish provides a colligate to communicate with the operators at a distant remote location. The ground station houses the six-fold support staff from pilots to sensor operators. The remote link could be as far as 5000 miles away, which makes the predator a agreement rather than an aircraft. The advantage of using such a system is that it has all the advantages of a traditional reconnaissance sortie without ever exposing the pilot to a hostile environment.Combat RecordCurrently the US Air Force has over 190 MQ-1 Predators and over 25 MQ-9 Reapers in operation. Over 250 missiles have been fired in Iraq and Afghanistan alone since 2008. An estimated 70 Predators have been lost callable to weather, equipment failure, operator error and an additional 4 have been shot down. With over 1 million flight hours, the Predator has maintained a 90 percent mission capab le rate. With no US casualties related to in operation(p) a drone, this proves advantageous in combat trading operations.The Predator drone first took flight over the Balkans. It provided reconnaissance during the NATO bombing of Yugoslavia. Then in 2000, the CIA and the Pentagon join forces to locate Osama bin Laden in Afghanistan. The first flights over Afghanistan were more of an observatory role which provided intelligence for the locations of suspected terrorists. It wasnt until the September 11 attacks that the US started to seriously cogitate arming the Predator with weapons for combat purposes. After booming testing of the newly armed Predators, the US found more missions for the Predator to perform and more are used today in s til nowfold combat zones.With its newfound role as a combat drone, the US began to deploy the Predator on missions to Pakistan, Iraq, Yemen, and other middle-eastern countries in which suspected terrorists are expected to be in hiding. During mi ssions in Iraq, several Predator drones encountered Iraqi MiG-25s and participated in the first air to air combat between a drone and a piloted fighter aircraft. In fact, the US stripped multiple Predator drones of its sophisticated weapons and sensory systems and used them as decoys in the incline to entice Iraqi air defenses to expose themselves by firing. The most late(a) account of a Predator being used to kill high- compose terrorists was during an operation to apprehend deposed Libyan holder Muammar Gaddafi. Since then, several Predators have returned to Libya in support of the Benghazi attacks.Civilian CasualtiesDespite its combat effectiveness against suspected terrorists, reports suggest that far more civilians have been killed by US drone attacks than US officials have acknowledged. A new study by Stanford University and New York University cuts that CIA targeted killings arent making the States any safer and instead has turned the Countries that these drones have ravag ed against the US. The study calls for the Obama governing to be more transparent and accountable for its actions, and to prove compliance with planetary law.One instance in dispute involving civilian casualties occurred during a drone attack on March 17, 2011. An estimated 42 people were killed during a Jirga, a meeting of elders. According to reports, most of those killed were civilians with only when 4 known members of the Taliban in attendance. The disparity of civilian dyings to militant deaths calls to question the legal basis for targeted killings by drones and the criteria in which an authorized strike is recommended against armed men who fit the profile of militants. The study says that the drone attacks violate international law because the government has no proof that the targets are direct threats to the United States.The following graph displays the inform fatalities resulting from US drone strikes conducted in Pakistan. As you can see from the graph, fatalities ha ve risen significantly since 2004. The dramatic rise in fatalities correlates to the frequency of use. not only has President Obamas administration embraced the CIAs campaign of Predator drone strikes in Pakistan that began under President Bush in 2004. It has also continued an speedup of the campaign that began in July 2008 during the last year of President Bushs tenure (Woodward 2010 25). there is also evidence that the range of persons being targeted has expanded. In particular, it has been widely reported that late in the Bush administration, the CIA received permission to broaden the domain of targeting from an exclusive focus on high-value al-Qaeda and Afghan Taliban targets to include low level fighters whose identities may not be known and that this broadened scope has little by little come to include the Tehrik-e-Taliban (TTP) or Pakistani Taliban (Kilcullen, Exum, Fick and Humayun 2009 18 Mayer 2009 Entous 2010). More and more pressure has been added by the international community to stop these drone attacks, merely top US officials have defended its use. A top US counter-terrorism official cited the benefits of its uses. Such benefits include reduced danger to US pilots and limited US military involvement overseas.LegalityThere were reports from the Wall Street diary that revealed the Bush Administrations and CIAs plan to set up hit squads to capture and kill Taliban and Al Qaeda militants around the world. The anger from the public grew even more when the Times reported that the CIA planned to comprise out these hits by employing the disputable private contractor formerly known as Blackwater. Members from both the shack and Senate intelligence committees claim that these plans were hidden from them and demanded a thorough investigation of the programs created to carry out those hits. Although the program was never fully operational, legion(predicate) legal experts contend that if they were, it would have violated President Gerald R. Fords 1 976 executive order in which it bans American intelligence forces from engaging in assassinations.Although the targeted-killing program was never fully implemented, many consider the Predator program to be an extension of its intended creation. It so happens, that the Predator program also uses private contractors for maintaining the drones, equipping it with Hellfire missiles, and also flying it.There are currently 2 drone programs in which the US government runs. There is the military version, for which it is publicly acknowledged and operates in recognized war zones such as Iraq and Afghanistan. The military version is considered to be an extension of conventional warfare. Then there is the CIAs version, which aims at killing suspected terrorists around the world, including in countries where US troops are not establish. The last mentioned is covert and not much information is provided to the public about how it chooses its targets, where the operations are conducted, or how ma ny people have been thought to have been killed. The international community condemns these targeted killings and suggested that these attacks would encourage other countries to disregard long-established human rights standards. Some even suggested that these drone strikes may even constitute war crimes. mesomorphic countries such as China, Russia and other countries have publicly criticized the US drone attacks. The uphold is mostly about the use of drones outside of recognized war zones and the secretive nature of such operations. Aside from the lawful use of drone attacks in which it is involved in armed conflict, some consider the utility(prenominal) attacks on rescuers who are helping the injured after the initial drone attacks, those further attacks are suggested to be war crimes.Ethical ConcernsOne of the main attentions about using the Predator drone, despite its exemplary combat record, is that drones could lead us down the road to building fully autonomous weapons syst ems machines that can make their own lethal ends on the battlefield. Its hard to distinguish which weapon system is considered autonomous, so for the purpose of making a quick distinction, I will refer to any weapon that makes a decision to launch a lethal attack as fully autonomous. So, a heat-seeking Hellfire missile that follows a target would not be autonomous because a human entity made the decision to push the exclusivelyton to launch it, scarcely a Predator drone programmed so as to make the decision for itself to fire on a specific target of its own concur would be. So as long as the human element is present for each particular lethal decision, it would not be considered autonomous. Many consider autonomous drones to be morally unendurable and are afraid that the lean to make current drones autonomous is just around the corner.Another concern pertains to the drones decreased ability to discriminate combatants from noncombatants. The concern stems from the trust-worthin ess of intelligence and also from the ability to discern different people from a video feed in which the operator is literally thousands of miles away from the battlefield. The examples given before in which the doorbell of civilian deaths were reported to be significantly larger than the combatant deaths endorse to this concern.Some are worried that the use of drones leads to psychological conflicts for their operators. A drone operator would go home or to a PTA meeting after a hard days work of killing suspected terrorists from the soothe of his work desk. Some argue that this places unjust psychological burden on them and causes cognitive dissonance in the mindset of the warrior. An even greater concern is that drone operators would treat warfare as if it were a video patch as a result from the cognitive dissonance which will get out a warriors will to fight. This could eventual(prenominal)ly lead to mental problems or even PTSD (post-traumatic stress disorder) which would likely affect the operators decision-making on the battlefield.Another reflection is that drones create unjust asymmetry in combat. The objection follows The use of technologically superior weapons such as drones by one force against another(prenominal) force that does not have the means to attain similar technology crosses an asymmetry threshold that makes the combat inherently ignoble. Its considered to be morally impermissible to pit two opposing sides against each other whose combat abilities differ greatly. Imagine pitting a lion against a dog. The same teaching applies when you consider jus in bello (Laws of war). This position is usually held because in such mass one side literally does not take any life-or death risks whatsoever (or nearly so, since its warfighters are not even present in the primary theater of combat) whereas the opposing side carries all the risk of combat. (Stawser, 2010)A Moral Case for DronesThere are many advocates for the continued use of drones. Some argue that the US is not only entitled but morally obliged to use drones. Considering all the advantages, there is really no downside to using them. Drones are merely an extension of a long diachronic trajectory of removing a warrior ever farther from his foe for the warriors better protection. (Strawser, 2010) Predator drones have been credited with the removal of top Al Qaeda and Taliban members, the most recent being Al Qaedas No. 3, Mustafa Abu al-Yazid. Stopping these influential terrorist leaders proved to be valuable in stopping large outdo terrorists plots aimed at destroying or even devastating US cities and their allies.ConclusionIts only a matter of time when drones will rule the sky. Not only are drones being used in the combat zone, assassination plots, or just surveillance, there are plans in the future for them to roam in the sky of our own US cities. Plans to make drones an extension of law enforcement are inevitable. Before that happens, we have to be respons ible citizens and look deep into the ethical problems that they provide and not be blinded by its technological superiority. As the drone attacks in Afghanistan, Pakistan, Yemen, and elsewhere have demonstrated, we now have the ultimate in push button warfare. There is always an advantage to having military superiority over your enemies. However, I think its important that we not perch into the trap of thinking that just because our slingshot has a greater range than the other guys, we are morally justified in using it in every case. Military superiority brings with it a moral responsibility not to use the superior weapons we possess merely because we possess them.(Vincent, 2009)