Tuberculosis :: Health, Diseases

Tuberculosis (TB) is an infection that can attack any part of the body, but it is normally found in the lungs (Huether, McCance, Brashers and Rote, 2008,). TB is an infection caused by a acid-fast bacillus also know as Mycobacterium tuberculosis (Huether et al. 2008) It is one of the leading causes of death in Asia, China, Indian, Indonesia and Pakistan (Huether et al. 2008). These countries show that in most cases the incidence rate is highest in young adults, and are usually the result from re-infection in recent infections. The spread of TB is attributed to the emigration of infected people from high-prevalent countries, substance abuse, poverty, transmission in crowd places, and the lack of proper medical care for the infected individuals (Huether et al. 2008). Tuberculosis is transmitted from person to person through airborne droplets, when a person that is infected with TB coughs, sneezes, talks, and/or sings letting tiny droplet to be released into the air(Bare, Smeltzer, Hinkle, and Cheever, 2008). TB cannot be spread through touching inanimate objects, food, or drinks (Bare et al. 2008). The person must be in the same area an affected individual is in and inspirate the droplets to be affected. Once the bacillus is inspired into the lungs, the bacilli start to multiply causing lung inflammation also known as nonspecific pneumontis (Huether et al. 2008). To cause an immune response the bacilli will travel through lymphatic system and become lodged in the lymph nodes (Huether et al. 2008). Lung inflammation causes the activation of the alveolar macrophages and neutrophils (Huether et al. 2008). Granulomas, new tissue masses of live and dead bacilli, are surrounded by macrophages, which form a protective wall. They then transform into a fi brous tissue mass, the central portion is called a ghon tubercle (Bare et al. 2008). The bacterial then necrotic, forming a cheesy mass, this mass may become calcified and form a collagenous scar (Bare et al. 2008). At this point, the bacteria becomes dormant and there is no further progression of the active disease. The disease can become active again by re-infection or activation of the dormant bacteria (Bare et al. 2008). TB can be classified as latent or active (Bare et al. 2008). TB that is a latent is bacilli that are isolated with a tubercle can remain, dormant, causing no symptoms. Active TB occurs when live bacilli escape into the bronchi or if the immune system is weaken by diseases such as HIV or Cancer (Bare et al.

Mental Health Panopticon Essay -- prison systems

Prisons act as a total institution where inmates are put on a strict schedule and fall under one of the most gruesome forms of social control. Because of this, many inmates rebel resulting in prisons having to increase security and impose stricter punishments. As a result of this, less effort has been put into helping mentally ill inmates. The term panopticon, coined by Bentham illustrates the concept that the prison design would allow guards to see into cells but not allowing prisoners to see out. Thus, this would allow guards to have omniscient power over the inmates. Fortunately, this never worked as a prison, however prison has created a type of mental health panopticon. This allows for mentally ill parents to feel like they are always being observed; similarly to that of an experiment. Despite prisons best attempt to equally serve all inmates to the best of their ability, prioritizing security and punishment has lead to a mental health panopticon. As a result, prisons environm ents have exacerbated negative behaviours, created an inhumane environment for prisoners and lack the means to aid in mental health. First, the prison system exacerbates negative behaviour such as drug use, self-harming behaviour and suicidal thoughts and actions. One of the most significant ways that the prison community worsens drug use, self-harming behaviour and suicidal thought is providing minimal amount of harm reduction. Accordingly, Lines makes note that higher instance of HIV/HVD and other transmitted disease are a cause on mental health issues within prison, this harm reduction measures would improve the overall health of individuals in prison (Lines at Al. 2005). Thus, the prion systems all intersects: much like society, the happier the i... ...t work. Instilling fear into people works to conform behavior to a degree but it ultimately creates prisons with exacerbated negative behaviours inhume and unfit environments. Works Cited Brown, Michelle. (2012). Empathy and Punishment. Punishment & Society 14(4): 383-401. Lamb, H. Richard., Weinberger, Linda E., & Gross, Bruce H. (2004). Mentally ill persons in the criminal justice system: Some Perspectives. Psychiatric Quarterly 75(2): 107-126. Lines, Rick., Jurgens, Ralf., Betteridge, Glenn., & Stover, Heino. (2005). Taking action to reduce injecting drug-related harms in prisons: The evidence of effectiveness of Out of control [Television series episode]. (2010). In The fift estate. CBC. Retrieved from http://www.cbc.ca/fifth/episodes/2009-2010/out-of-control Sapers, H. (2008). A Preventable Death. Available at: http://www.oci-bec.gc.ca/rpt/index-eng.aspx

Ernest Hemingway :: essays papers

Ernest Hemingway Ernest Hemingway uses symbolism to help the reader gain a better perspective of how the protagonist feels in his story. Symbolism occurs when the author uses one thing to represent another. This helps to give the reader a better idea of the situation or feeling in a given scene. There are several types of symbolism utilized by authors. One type is conventional symbolism. Conventional symbolism is common to the area where the story takes place. While another type is personal which simply is closely tied to the individual. Still a third type of symbolism is universal, which hold a widely understood meaning. As we examine "Hills Like White Elephants" we notice how Hemingway integrates both personal and conventional symbolism in order to help the reader relate to the situation. As the story begins the reader is thrust into the lives of two individuals who wait in a small bar for their train to come. The symbolism is evident as early as the description of the setting when the introduction says, "The hills across the valley of the Ebro were long and white. On this side there was no shade and no trees†¦". This opening statement describes the actual landscape and also describes the situation that the two characters face which is dismal and dark. The reader might possibly wonder about what the other side of the hill looks like. The opening sentence might also be used as conventional irony since the hills are local to the setting of the story. The opening description of the setting later goes onto say, "†¦the station was between two lines of rails in the sun". This also relays the current situation of the protagonist as being stuck between to sides. The reader experiences personal symbolism as the story advances. While focusing on her decision, she looks at her life says, "That's all we do isn't it-look at things and try new drinks". In this reflection, she is mentioning how monotonous her and her boyfriend's lives are with no change and no responsibility. Apparently the boyfriend enjoys this way of life in that he is the one pushing her towards his way of thinking without openly appearing to push her. The editors express their feelings of the symbolism used by Hemingway in saying, "Clearly the child begun in the girl's womb is a 'white elephant'"(book Arp, 184).

Consequence of Self Deception

The consequence of self-deception can be disastrous. Self-deception can be defined as a misconception that is favoured to the person who holds it. In an attempt to justify ones behaviour, we often, unknowingly, gloss over or even alter the truth of our past, in order to escape the feelings of guilt, embarrassment, shame, or even to protect the people around us. However, consequently, the act of self-deception can be disastrous, not only for the delinquent, but also for those around them.This is continuously depicted in Tennessee Williams’ play, A Streetcar named Desire, as the protagonist, Blanche Dubois, spins a web of deceitful lies to escape the painful truth of her past. It isn’t only Blanche, however, that find them self a victim of their own self -deception, struggling to free themselves from the strong hold, eventually leading to their disastrous downfall. On the other hand however, as self-deception can be extremely dangerous in certain cases, it can also help a ssist in delaying/preventing disasters from occurring.As such, the act of self-deception can leave ever lasting damage, whilst, for some, preventing it, as they attempt to protect the ones they love. Remembering the past, may often be a painful and traumatic experience, as unpleasant events are recalled. As such, certain individuals may tend to try to fabricate these past events, in order to steer clear of shame or embarrassment, and escape the harsh blows of reality. In Tennessee Williams’ play, A Streetcar named Desire, the protagonist, Blanche Dubois, is depicted in a manner where she comes across as a deceitful liar as she only tells what ‘ought to be the truth’.Blanche is somewhat ashamed of her traumatic past and the ancestor’s epic fornications lead to the loss of the family home in Belle Reve, as well as Blanche, searching for love and affection in strangers. Blanches deception to herself and the people around her, lead to her ultimate tragic downf all as she doesn’t search for realism, she wants magic in her life. Throughout the course of the play, Blanche is convinced and has deceived herself, but not the people around her, and as the light is shun over and her unpleasant past is brought to light, Blanche spirals down, consequently leading to her downfall.In certain circumstances, an individual may attempt to supress or repress an event if it is possibly distasteful to their current reality. By choosing to supress a fraction of the truth in the event, one may hope to simply continue on living in their current reality, forcing themselves to believe what they hope to be real. In Tennessee Williams’ play, A Streetcar names Desire, Stella Kowalski decides to repress her thoughts, when her sister Blanche Dubois informed her of how she was raped by Stella’s husband Stanley.Stella believes that if she does chose to believe what her sister has told her about her husband, Stella cannot continue living in her curr ent reality with Stanley Kowalski. Stella however, decided to continue living a life, with the man she loves whilst having to make her own truth of the story she was told by her sister Blanche. Although, through the act of self-deception, Stella manages to continue on, living the life she loves, with the man that she loves, steering clear of the disaster she may have otherwise faced.

Electronic Commerce

Electronic Commerce – often shortened to E-commerce – is the name given to selling and buying things using the Internet. E-commerce is important because: – * Many people now have Internet connections. Information about goods and services for sale can be put on the World Wide Web. Setting up a company website and doing business through it can be a lot more cost effective than using purely traditional shops. * Companies can have a national or even international customer â€Å"reach† with a website. * People do not leave their homes to shop using E-Commerce. * The costs of delivery of goods are low and many carriers are available. * People can find exactly what they need without hunting round shops or phoning around. Traditional Business Practices Many people have an aspiration and have the resources to go out and do traditional shopping Traditional business practises are easy to exploit and cheap to do for example marketing is a lot more easy to exploit as you generally have a idea who you target audience is You can look at your product try it out and even negotiate lowering the price Advantages for e-commerce disadvantages concerning traditional business practices * Larger market and more options for consumers. This creates more market competition, thus driving down prices and forcing better retail practices. * Don't have to leave home and fight traffic†¦delivered to door * In many cases, a larger selection is available. * Consumers are able to research a product and its competitors more thoroughly before purchase and compare many prices from different retailers. * No sales tax. * Open 24 hours a day / seven days a week, which is very beneficial to those who can not find time to go to a store and for those who just want to shop whenever they feel like it. * Do not have to deal with the sales atmosphere. * Friendlier: no rude salespeople who ignore customers * Can find what you are looking for a the touch of a button – sizes, colours, etc Disadvantages for e-commerce advantages concerning traditional business practices * Waiting for a shipment to arrive in the mail * Shipping Charges * Lack of confidence in personal information transfer on-line * Ease of fraudulent retailers and sites. The fluctuation and instability of Internet retailers makes it difficult for new retailers to establish a reputation because many do not survive. Therefore, there is a lack of confidence that exists in trusting Internet retailers. * Lose the traditional shopping experience and the instant gratification that many really enjoy. * Lack of taxes reduces the tax revenues that states and cities might otherwise collect from traditional retailers. * Traditional retail stores are at a disadvantage to Internet retailers due to the lack of Internet sales tax. * Many are still to computer-illiterate to take advantage of this avenue of commerce * KNOWLEDGE OF D.P.A The law is catching up with the online world. The progressive migration of business to the web is forcing reappraisal of intellectual property rights and their protection, and clarifying the meaning of intellectual property in a connected world. Any customer purchasing or using goods or services has certain rights through legislation and regulation of which impact upon their relationship with the organisation selling the products and service. The implication of the customer rights will be different for manufacturers compared for example with a retailer under the trade description 1968 and 1972 any description of goods and services given by a person acting in the trade or business should be accurate and not misleading failure to do so is a criminal offence. The sale of goods act 1979 places obligation on the buyer and seller on products and services. The seller of goods must ensure the goods are they own legal ownership. Products are of merchantable quality. Fit for the person for normal use meets the description and are delivered on time. The customer once agreed to buy a product has entered a contart with the seller and obliged to pay for the price agreed at the timeof contract. If the goods are faulty, the customer has a r ight for a full refund. If the fault is identified to the customer at the time of contract the customer cannot cause a case Customers have no rights if they change their minds about goods or damage goods themselves Manufacturer guarantee may add to customer right under the supplier and seller act 1982 any goods supplied under contract must confirm to terms and conditions under the consumer protect 1987 people injured by faulty or defected goods have the right to sue The Data Protection Act 1998 and the Internet The new Data Protection Act 1998 came into force on 1 March 2000. The Act has received considerable publicity, both because its ambit is wider than its predecessor, the 1984 Data Protection Act is, and because of the greater and more flexible powers given to the Data Protection Commissioner and to individuals to enforce the Act. The Act has significant implications for the Internet and for e-commerce in particular. As the European Commission Working Party on data protection commented: ‘The Internet is not a legal vacuum. Processing of personal data on the Internet has to respect data protection principles just as in the off-line world'. Obtaining consent Under the new Act, it is often necessary or advisable for ‘data controllers' (organisations which obtain, store, or use personal data about an individual) to obtain the individual's consent to these activities. What amounts to consent in cyberspace is a difficult, largely unresolved issue. The more serious the consequences of data processing for the individual, the more careful the organisation must be to ensure that the individual is in possession of any information which he or she requires to give not just consent, but ‘informed' consent. This information should be provided in a way, which is clear, prominent, and easily accessible. If the information is scattered over various disparate website pages, informed consent may not have been given. E-commerce traders must think carefully about whether, in each case, failure to click on an ‘opt-out' box will be sufficient, or whether a specific ‘opt-in' box should be provided. Obtaining consent from minors is a difficult area for e-commerce traders, particularly those retailing goods or services, which are attractive to children and teenagers, such as computer games. The Data Protection Registrar has indicated that, as under-18s cannot generally be bound to a contract under English law, they can also not be deemed to have consented to the processing of their personal data. However, can a third party, even a parent or guardian, consent to processing on behalf of a minor? In addition, how does an organisation know when it is dealing with a minor in cyberspace – no tell-tale handwriting here! The US government has adopted a Children's On-line Privacy Protection Act, which deals with the point expressly, but there is no indication that the UK government intends to address the issues in a similar way. Privacy policies Many companies have adopted a ‘privacy policy' or ‘statement' which is published on their website as a useful way of addressing data protection issues. Privacy policies typically state who the data controller is, what personal data is being collected, and what will happen to it, in particular to whom data may be transferred. A privacy policy may also give information about the right to opt-out of direct marketing; details of any mechanism for individuals to update or amend their personal data; information about the use of ‘cookies' and invisible data capture; and a disclaimer for third-party sites linked to the website. To be effective, it is important that privacy policies are clear, prominent, and easily accessible from relevant pages. If you rely on a privacy policy alone to demonstrate that the subject has consented to precessing, then you should take steps to ensure that they must scroll through the page before providing their data. Invisible data capture Concerns have been raised about the data protection implications of invisible data processing during web browsing. For example, many companies use techniques which gather information about a website visitor, such as their IP address, the type of browser and operating system they use, and previous sites they have visited. This information has been described as a ‘clicktrail' about an individual, recording the pattern of their Internet use. There is some debate as to whether this information, which is largely anonymised, qualifies as personal data. The European Commission Working Group adopted a bullish view in its 1999 Recommendations, regarding IP addresses, for example, as personal data. Website owners wishing to make use of invisible data capture metyhods are advised to bring them within their data protection procedures. Website hosts Often an external host or web manager will oversee the running of the server on which a website is hosted. For the purposes of the Data Protection Act 1998, the commercial entity which ‘owns' the website will normally be the ‘data controller' in relation to personal data obtained via the website, whereas the host will be a ‘data processor' processing data on its behalf. Under the new Act, data controllers are liable for processing undertaken on their behalf by such data processors. The data controller must actively police the data protection procedures of any person processing data on its behalf, and must enter into a written contract with its data processors, requiring them to maintain certainty security measures and to process personal data only in accordance with instructions. Extra-EEA transfer Website proprietors must pay particular attention to the eighth data protection principle, concerning the transfer of personal data outside the European Economic Area. Initially, there was concern that merely sending e-mails, which, for example, may travel from one side of London to the other via the United States, would frequently infringe this principle. However, the Data Protection Commissioner distinguishes in recent guidance between the ‘transfer' and ‘transit' of data, and states that, provided an electronic transfer of data starts and ends in an EEA country, the principle will not be infringed. Conclusion As with many provisions of the new Act, the distinction between ‘transfer' and ‘transit' of information is ambiguous and uncertain. The Data Protection Registrar has said that she appreciates the difficulties in understanding and applying the new Act. To begin with, therefore, she is unlikely to enforce the new provisions to the letter, if data controllers try to comply with the spirit of the Act. However, given that it will ultimately fall to the courts to decide what amounts to compliance, and that individuals may now police processing themselves, those dealing with personal data on the Internet must take the new rules very seriously. Legal Issues Under UK law, consumers have the same rights as in any other forms of trade. The government are also striving to change existing laws to help to clear up any ambiguity in current law to help e-commerce and ultimately consumer protection across the Internet. So, if you are unfamiliar with any of the following laws and regulations, now is the time to find out. * The Data Protection Act 1998 * The Consumer Protection Act 1998 * British Codes of Advertising and Sales Promotion * The Distance Selling Regulations 2000 * The Unfair Contract Act 1977 and 1999 regulations * The sales of Goods Act 1979 * The Consumer Credit Act 1974 * The Trade Descriptions Act 1968 Qualify your intentions In 1999, the government set up a self-regulatory scheme to develop and enhance confidence in UK e-commerce. Its aim was to act as a symbol of good web trading via an agreed â€Å"minimum standard† for online trading. For the small business, this can mean that you are accredited as â€Å"good† online e-service. This organisation is known as TRUSTUK. For any company who has been accredited by TrustUK can display the TrustUK hallmark on their website. For the small business, this gives credibility and can boost consumer confidence greatly. TrustUK have also linked up with other organisations who also offer accreditation for websites adhering to set TrustUK standards, these are known as â€Å"code owners†. If your small business takes many issues similar to the ones discussed, then you should have no problem gaining accreditation. To find out more visit the TrustUK web site The impact of technological innovations on e-commerce The Internets potential for e-commerce The evidence supporting e-commerce growth and potential can be staggering when one considers the accomplishments in this field just over the last few years. The potential impact, and issues surrounding, e-commerce and the practising accountant. E-commerce is seen as a major area of growth over the next few years and virtually every well-known retailer is developing some form of web presence, for example WHSmith has recently launched an online book selling service. In addition, there are a number of high profile web-only retailers such as Amazon.co.uk. The commercial viability of these ventures is yet to be established, although stock market values would have us believe they will be highly profitable. One of the main factors seen by many as holding back the further and faster development of e-commerce, certainly outside the high profile names, is the lack of trust by consumers in the on-line retailer. This covers issues such as the existence of the company, the delivery of goods ordered, the ability to return unsatisfactory goods and perhaps, most importantly, the security of personal information and credit card details. A number of specialist organisations now attempt to provide assurance to consumers, on some or all of the trust issues outlined above. When a business meets the qualifying criteria established by such an organisation, it may display a seal of approval on its website. The consumer is able to click on the seal to obtain further information regarding the meaning of the seal. One such seal is CPA Web Trust (www.cpawebtrust.org). The American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants developed this product. The Institutes of Chartered Accountants in the UK and Ireland have obtained a licence to cover these territories. To obtain a Web Trust seal, a business will be subjected to an audit, by an accredited firm, of its business processes and security issues. Where the Web Trust criteria are satisfied a seal (which must be renewed on a quarterly basis) will be issued. ACCA investigated fully the benefits of obtaining a Web Trust licence to enable its firms to offer this service, but the decision was taken that this was not appropriate for a number of reasons: The cost to the professional body of obtaining a licence from AICPA/CICA Research carried out by the European Consortium for Web Assurance and Trust (ECWAT) group (in which ACCA participates) indicates that in business-to-consumer e-commerce, the well-known traditional retailer or web retailer has a large advantage over the unknown retailer, even where the unknown retailer carries a seal. This would indicate that outside much specialised markets the client might need to have a significant profile built through marketing to make e-commerce viable. These clients are unlikely to be common to small practices ECWAT research indicates that consumers would place significantly more reliance on a seal provided/backed by a Consumer Union/Association than by an accountant Carrying out a Web Trust audit requires the firm to obtain a licence, undertake training and have a level of technical expertise that may not exist, now The US experience suggests that Web Trust has not yet taken off as a service despite it having been available for around 18 months. Recently there were 18 organisations on the list of current Web Trust sites – of these, four are professional accounting bodies There are competitors to Web Trust, which potentially will be in a very strong position. For example, Entrust Inc is focusing on the issue of digital certificates to vouch for the authenticity of sites. This is being done in conjunction with the browser technology of Microsoft, AOL and Netscape. These browsers will automatically recognise Entrust.net website certificates when visitors connect to a site The Consumers Association has launched a which? Web Trader seal which is designed to offer assurance to consumers and unlike the Web Trust seal is issued free of charge. Further details can be found at http://www.which.net/webtrader/index.html. Given that ACCA is not able to offer members the Web Trust licence, how should members become involved in e-commerce? It is clear that e-commerce is a growing market, but it is expected that the principal area of growth will not be a consumer buying over the internet (although this market will be substantial) but in the area of business-to-business transactions. The business to business market may not have the same issues relating to trust, as businesses are likely to look to form on-going relationships, and there are already established means of making electronic payments. It is unlikely that businesses will move to payment with order, as is the case with much business to consumer e-commerce. A likely scenario is that important customers will want to be able to order online, check stock availability, prices and delivery times and be confident that the order will be delivered as expected. The accountant could play an important role in advising his/her client on this transformation, by assisting in areas such as integration with existing accounting records and processes, ensuring security and back-up procedures are maintained properly, and generally that efficient and best use is made of information technology. A 1 Cycles is Committed to developing e-commerce and enabling practitioners to participate in this exciting market. Look out for further developments in future issues of In Practice. Electronic Commerce Electronic Commerce – often shortened to E-commerce – is the name given to selling and buying things using the Internet. E-commerce is important because: – * Many people now have Internet connections. Information about goods and services for sale can be put on the World Wide Web. Setting up a company website and doing business through it can be a lot more cost effective than using purely traditional shops. * Companies can have a national or even international customer â€Å"reach† with a website. * People do not leave their homes to shop using E-Commerce. * The costs of delivery of goods are low and many carriers are available. * People can find exactly what they need without hunting round shops or phoning around. Traditional Business Practices Many people have an aspiration and have the resources to go out and do traditional shopping Traditional business practises are easy to exploit and cheap to do for example marketing is a lot more easy to exploit as you generally have a idea who you target audience is You can look at your product try it out and even negotiate lowering the price Advantages for e-commerce disadvantages concerning traditional business practices * Larger market and more options for consumers. This creates more market competition, thus driving down prices and forcing better retail practices. * Don't have to leave home and fight traffic†¦delivered to door * In many cases, a larger selection is available. * Consumers are able to research a product and its competitors more thoroughly before purchase and compare many prices from different retailers. * No sales tax. * Open 24 hours a day / seven days a week, which is very beneficial to those who can not find time to go to a store and for those who just want to shop whenever they feel like it. * Do not have to deal with the sales atmosphere. * Friendlier: no rude salespeople who ignore customers * Can find what you are looking for a the touch of a button – sizes, colours, etc Disadvantages for e-commerce advantages concerning traditional business practices * Waiting for a shipment to arrive in the mail * Shipping Charges * Lack of confidence in personal information transfer on-line * Ease of fraudulent retailers and sites. The fluctuation and instability of Internet retailers makes it difficult for new retailers to establish a reputation because many do not survive. Therefore, there is a lack of confidence that exists in trusting Internet retailers. * Lose the traditional shopping experience and the instant gratification that many really enjoy. * Lack of taxes reduces the tax revenues that states and cities might otherwise collect from traditional retailers. * Traditional retail stores are at a disadvantage to Internet retailers due to the lack of Internet sales tax. * Many are still to computer-illiterate to take advantage of this avenue of commerce * KNOWLEDGE OF D.P.A The law is catching up with the online world. The progressive migration of business to the web is forcing reappraisal of intellectual property rights and their protection, and clarifying the meaning of intellectual property in a connected world. Any customer purchasing or using goods or services has certain rights through legislation and regulation of which impact upon their relationship with the organisation selling the products and service. The implication of the customer rights will be different for manufacturers compared for example with a retailer under the trade description 1968 and 1972 any description of goods and services given by a person acting in the trade or business should be accurate and not misleading failure to do so is a criminal offence. The sale of goods act 1979 places obligation on the buyer and seller on products and services. The seller of goods must ensure the goods are they own legal ownership. Products are of merchantable quality. Fit for the person for normal use meets the description and are delivered on time. The customer once agreed to buy a product has entered a contart with the seller and obliged to pay for the price agreed at the timeof contract. If the goods are faulty, the customer has a r ight for a full refund. If the fault is identified to the customer at the time of contract the customer cannot cause a case Customers have no rights if they change their minds about goods or damage goods themselves Manufacturer guarantee may add to customer right under the supplier and seller act 1982 any goods supplied under contract must confirm to terms and conditions under the consumer protect 1987 people injured by faulty or defected goods have the right to sue The Data Protection Act 1998 and the Internet The new Data Protection Act 1998 came into force on 1 March 2000. The Act has received considerable publicity, both because its ambit is wider than its predecessor, the 1984 Data Protection Act is, and because of the greater and more flexible powers given to the Data Protection Commissioner and to individuals to enforce the Act. The Act has significant implications for the Internet and for e-commerce in particular. As the European Commission Working Party on data protection commented: ‘The Internet is not a legal vacuum. Processing of personal data on the Internet has to respect data protection principles just as in the off-line world'. Obtaining consent Under the new Act, it is often necessary or advisable for ‘data controllers' (organisations which obtain, store, or use personal data about an individual) to obtain the individual's consent to these activities. What amounts to consent in cyberspace is a difficult, largely unresolved issue. The more serious the consequences of data processing for the individual, the more careful the organisation must be to ensure that the individual is in possession of any information which he or she requires to give not just consent, but ‘informed' consent. This information should be provided in a way, which is clear, prominent, and easily accessible. If the information is scattered over various disparate website pages, informed consent may not have been given. E-commerce traders must think carefully about whether, in each case, failure to click on an ‘opt-out' box will be sufficient, or whether a specific ‘opt-in' box should be provided. Obtaining consent from minors is a difficult area for e-commerce traders, particularly those retailing goods or services, which are attractive to children and teenagers, such as computer games. The Data Protection Registrar has indicated that, as under-18s cannot generally be bound to a contract under English law, they can also not be deemed to have consented to the processing of their personal data. However, can a third party, even a parent or guardian, consent to processing on behalf of a minor? In addition, how does an organisation know when it is dealing with a minor in cyberspace – no tell-tale handwriting here! The US government has adopted a Children's On-line Privacy Protection Act, which deals with the point expressly, but there is no indication that the UK government intends to address the issues in a similar way. Privacy policies Many companies have adopted a ‘privacy policy' or ‘statement' which is published on their website as a useful way of addressing data protection issues. Privacy policies typically state who the data controller is, what personal data is being collected, and what will happen to it, in particular to whom data may be transferred. A privacy policy may also give information about the right to opt-out of direct marketing; details of any mechanism for individuals to update or amend their personal data; information about the use of ‘cookies' and invisible data capture; and a disclaimer for third-party sites linked to the website. To be effective, it is important that privacy policies are clear, prominent, and easily accessible from relevant pages. If you rely on a privacy policy alone to demonstrate that the subject has consented to precessing, then you should take steps to ensure that they must scroll through the page before providing their data. Invisible data capture Concerns have been raised about the data protection implications of invisible data processing during web browsing. For example, many companies use techniques which gather information about a website visitor, such as their IP address, the type of browser and operating system they use, and previous sites they have visited. This information has been described as a ‘clicktrail' about an individual, recording the pattern of their Internet use. There is some debate as to whether this information, which is largely anonymised, qualifies as personal data. The European Commission Working Group adopted a bullish view in its 1999 Recommendations, regarding IP addresses, for example, as personal data. Website owners wishing to make use of invisible data capture metyhods are advised to bring them within their data protection procedures. Website hosts Often an external host or web manager will oversee the running of the server on which a website is hosted. For the purposes of the Data Protection Act 1998, the commercial entity which ‘owns' the website will normally be the ‘data controller' in relation to personal data obtained via the website, whereas the host will be a ‘data processor' processing data on its behalf. Under the new Act, data controllers are liable for processing undertaken on their behalf by such data processors. The data controller must actively police the data protection procedures of any person processing data on its behalf, and must enter into a written contract with its data processors, requiring them to maintain certainty security measures and to process personal data only in accordance with instructions. Extra-EEA transfer Website proprietors must pay particular attention to the eighth data protection principle, concerning the transfer of personal data outside the European Economic Area. Initially, there was concern that merely sending e-mails, which, for example, may travel from one side of London to the other via the United States, would frequently infringe this principle. However, the Data Protection Commissioner distinguishes in recent guidance between the ‘transfer' and ‘transit' of data, and states that, provided an electronic transfer of data starts and ends in an EEA country, the principle will not be infringed. Conclusion As with many provisions of the new Act, the distinction between ‘transfer' and ‘transit' of information is ambiguous and uncertain. The Data Protection Registrar has said that she appreciates the difficulties in understanding and applying the new Act. To begin with, therefore, she is unlikely to enforce the new provisions to the letter, if data controllers try to comply with the spirit of the Act. However, given that it will ultimately fall to the courts to decide what amounts to compliance, and that individuals may now police processing themselves, those dealing with personal data on the Internet must take the new rules very seriously. Legal Issues Under UK law, consumers have the same rights as in any other forms of trade. The government are also striving to change existing laws to help to clear up any ambiguity in current law to help e-commerce and ultimately consumer protection across the Internet. So, if you are unfamiliar with any of the following laws and regulations, now is the time to find out. * The Data Protection Act 1998 * The Consumer Protection Act 1998 * British Codes of Advertising and Sales Promotion * The Distance Selling Regulations 2000 * The Unfair Contract Act 1977 and 1999 regulations * The sales of Goods Act 1979 * The Consumer Credit Act 1974 * The Trade Descriptions Act 1968 Qualify your intentions In 1999, the government set up a self-regulatory scheme to develop and enhance confidence in UK e-commerce. Its aim was to act as a symbol of good web trading via an agreed â€Å"minimum standard† for online trading. For the small business, this can mean that you are accredited as â€Å"good† online e-service. This organisation is known as TRUSTUK. For any company who has been accredited by TrustUK can display the TrustUK hallmark on their website. For the small business, this gives credibility and can boost consumer confidence greatly. TrustUK have also linked up with other organisations who also offer accreditation for websites adhering to set TrustUK standards, these are known as â€Å"code owners†. If your small business takes many issues similar to the ones discussed, then you should have no problem gaining accreditation. To find out more visit the TrustUK web site The impact of technological innovations on e-commerce The Internets potential for e-commerce The evidence supporting e-commerce growth and potential can be staggering when one considers the accomplishments in this field just over the last few years. The potential impact, and issues surrounding, e-commerce and the practising accountant. E-commerce is seen as a major area of growth over the next few years and virtually every well-known retailer is developing some form of web presence, for example WHSmith has recently launched an online book selling service. In addition, there are a number of high profile web-only retailers such as Amazon.co.uk. The commercial viability of these ventures is yet to be established, although stock market values would have us believe they will be highly profitable. One of the main factors seen by many as holding back the further and faster development of e-commerce, certainly outside the high profile names, is the lack of trust by consumers in the on-line retailer. This covers issues such as the existence of the company, the delivery of goods ordered, the ability to return unsatisfactory goods and perhaps, most importantly, the security of personal information and credit card details. A number of specialist organisations now attempt to provide assurance to consumers, on some or all of the trust issues outlined above. When a business meets the qualifying criteria established by such an organisation, it may display a seal of approval on its website. The consumer is able to click on the seal to obtain further information regarding the meaning of the seal. One such seal is CPA Web Trust (www.cpawebtrust.org). The American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants developed this product. The Institutes of Chartered Accountants in the UK and Ireland have obtained a licence to cover these territories. To obtain a Web Trust seal, a business will be subjected to an audit, by an accredited firm, of its business processes and security issues. Where the Web Trust criteria are satisfied a seal (which must be renewed on a quarterly basis) will be issued. ACCA investigated fully the benefits of obtaining a Web Trust licence to enable its firms to offer this service, but the decision was taken that this was not appropriate for a number of reasons: The cost to the professional body of obtaining a licence from AICPA/CICA Research carried out by the European Consortium for Web Assurance and Trust (ECWAT) group (in which ACCA participates) indicates that in business-to-consumer e-commerce, the well-known traditional retailer or web retailer has a large advantage over the unknown retailer, even where the unknown retailer carries a seal. This would indicate that outside much specialised markets the client might need to have a significant profile built through marketing to make e-commerce viable. These clients are unlikely to be common to small practices ECWAT research indicates that consumers would place significantly more reliance on a seal provided/backed by a Consumer Union/Association than by an accountant Carrying out a Web Trust audit requires the firm to obtain a licence, undertake training and have a level of technical expertise that may not exist, now The US experience suggests that Web Trust has not yet taken off as a service despite it having been available for around 18 months. Recently there were 18 organisations on the list of current Web Trust sites – of these, four are professional accounting bodies There are competitors to Web Trust, which potentially will be in a very strong position. For example, Entrust Inc is focusing on the issue of digital certificates to vouch for the authenticity of sites. This is being done in conjunction with the browser technology of Microsoft, AOL and Netscape. These browsers will automatically recognise Entrust.net website certificates when visitors connect to a site The Consumers Association has launched a which? Web Trader seal which is designed to offer assurance to consumers and unlike the Web Trust seal is issued free of charge. Further details can be found at http://www.which.net/webtrader/index.html. Given that ACCA is not able to offer members the Web Trust licence, how should members become involved in e-commerce? It is clear that e-commerce is a growing market, but it is expected that the principal area of growth will not be a consumer buying over the internet (although this market will be substantial) but in the area of business-to-business transactions. The business to business market may not have the same issues relating to trust, as businesses are likely to look to form on-going relationships, and there are already established means of making electronic payments. It is unlikely that businesses will move to payment with order, as is the case with much business to consumer e-commerce. A likely scenario is that important customers will want to be able to order online, check stock availability, prices and delivery times and be confident that the order will be delivered as expected. The accountant could play an important role in advising his/her client on this transformation, by assisting in areas such as integration with existing accounting records and processes, ensuring security and back-up procedures are maintained properly, and generally that efficient and best use is made of information technology. A 1 Cycles is Committed to developing e-commerce and enabling practitioners to participate in this exciting market. Look out for further developments in future issues of In Practice.

A Study on Impact of Fdi on Service Sector Essay

The study aims to analyze the growth dynamics of the FDI. It intends to see whether the growth in FDI has any significant impact on the service sector growth and also investigates whether a growth in this sector causes the GDP to grow, also analyzes the significance of the FDI Inflows in Indian service sector. The study also looks into the sub-sectoral dynamics and indicates towards the fact that the trade, hotels and restaurants, transport. storage and communications sub-sector contributes the most in the growth of Indian service sector. FDI to developing countries in the 1990s was the leading source of external financing. It is one of the most important component of national development strategies for most of the countries in the world and an important source of non-debt inflows for attaining competitive efficiency by creating a meaningful network of global interconnections. FDI provide opportunities to host countries to enhance their economic development and opens new opportunities to home countries to optimize their earnings by employing their ideal resources. India ranks fifteenth in the services output and it provides employment to around 23% of the total workforce in the country. The various sectors under the Services Sector in India are construction, trade, hotels, transport, restaurant, communication and storage, social and personal services, community, insurance, financing, business services, and real estate. Meaning: FDI stands for Foreign Direct Investment, a component of a country’s national financial accounts. Foreign direct investment is investment of foreign assets into domestic structures, equipment, and organizations. It does not include foreign investment into the stock markets. Foreign direct investment is thought to be more useful to a country than investments in the equity of its companies because equity investments are potentially â€Å"hot money† which can leave at the first sign of trouble, whereas FDI is durable and generally useful whether things go well or badly. Classifications of Foreign Direct Investment FDI is classified depending on the direction of flow of money. * Outward FDI:Any investment made by a country in other countries will account for outward FDI. Where as, all the FDIs invested by other countries in that country is called inward FDI. Outward FDI, also referred to as â€Å"direct investment abroad†, is backed by the government against all associated risk. * Inward FDI : Inward FDI occurs when foreign capital is invested in local resources. The factors propelling the growth of inward FDI include tax breaks, low interest rates and grants. FDI is classified depending on how the subsidiary company works in par with the parent investors. * Vertical: Vertical FDIs happen when a corporation owns some share of the foreign enterprise. The local enterprise could either be supplying the input or selling finished goods to the parent corporation. The subsidiary here helps the parent company to grow more. * Horizontal: When the MNCs kick off similar business operations in different countries it becomes horizontal Foreign Direct Investment. It is actually a cloning that is happening here. Both the countries enjoy the same share of growth. FDI IN INDIA After getting independence in 1947, the government of India envisioned a socialist approach based on the USSR system to developing the country’s economy. The last decade of the 20th century witnessed a drastic increase in foreign direct investment (FDI), accompanied by a marked change in the attitude of most developing countries towards inward investment. FDI flows have grown in importance relative to other forms of international capital flows, and the resulting production has increased as a share of world output.. FDI in India has in a lot of ways enabled India to achieve a certain degree of financial stability, growth and development during recession. This money has allowed India to focus on the areas that may have needed economic attention and address various problems that continue to challenge the country. The factors that attracted investment in India are stable economic policies, availability of cheap and quality human resources, and opportunities of new unexplored markets. Mostly FDI are flowing in service sector and manufacturing sector recorded very low investments. The investments in service sector enhanced the benefit of flow of funds to the home country. Presently India is contributing about 17% of world total population but the share of GDP to world GDP is 2%. India has been ranked at the second place in global foreign direct investments in 2010 and will continue to remain among the top five attractive destinations for international investors during 2010-12 period, according to United Nations Conference on Trade and Development (UNCTAD) in a report on world investment prospects titled, ‘World Investment Prospects Survey 2009-2012’. According to the fact sheet on foreign direct investment dated October 2010. Mauritius is the highest FDI investment in equity inflows with 42% of the total inflow followed by Singapore, USA, UK and Netherlands with 9%, 7%, 5% and 4% respectively. Service sector is the highest FDI attracting inflows with 21% of the total inflows, followed by computer software and hardware, telecommunication and housing and real estate with 9%, 8%, 7% and 7% inflows respectively. A report released in February 2010 by Leeds University Business School, commissioned by UK Trade ;amp; Investment (UKTI), ranks India among the top three countries where British companies can do better business during 2012-14. According to Ernst and Young’s 2010 European Attractiveness Survey, India is ranked as the fourth most attractive foreign direct investment destination in 2010.

Brannigan Case Analysis Essay

  Strengths: Brannigan Foods’ Soup Division has the largest soup market share in the United States at 39.8%. They are willing to change and have the capital to do so.   Weaknesses: The soup industry as a whole has been on a consistent decline over the last several years. Brannigan’s has wasted money acquiring small businesses that have done little to nothing for profits. They have also been developing different types of soup in which only 1 out of 100 is actually well received by consumers.   Opportunities: They have the potential to be the leaders in healthy canned soups that are offered in a variety of trendy flavors. Brannigan Foods is already a well –established brand with many loyal followers who can regain their brand identity through less marketing than a newer or smaller business.   Threats: Frozen and deli soup industries are trending and causing the market shares of shelved soups to plummet. Any quick and easy meal option from fast food to macaroni and cheese are threats to this industry and to Brannigan’s The problem presented in this case is that Mr. Bert Clark needs to make a formal budget and action plan for the CEO to address the three year downturn in profitability, market share and sales. Consumers aren’t purchasing as much soup as they have in the past. With so much variety, not only within soups, but among all food options, it’s hard to make consumers choose only your brand every time. Price plays a large role in buyer decisions when it comes to items that they plan to store in their cupboard. If the price isn’t low enough, they can just switch brands or wait until later to purchase their stock items. Brannigan’s has been steadily increasing their price to ebb the effects of the lower sales amounts. Brannigan’s hasn’t done anything to increase the value of their soups in the minds of consumers; they have only raised the price. The true problem is that customers aren’t finding enough value in Brannigan Foods Soups to rationalize spending more on them than they had before. I propose that they have a contest to develop new flavors of soups, with the winner receiving a combination price of money and a year’s supply of Brannigan Foods Soups. Buying up smaller brands of soups doesn’t sound feasible seeing as how it hasn’t worked at any time before for this company. Another option is to seasonalize the soups to allow for new flavor varieties to be introduced in spurts. Heartier (potato, noodle and cream) soups are desired in the winter, where as a gazpacho is in a higher demand in the summer. Allow consumers to take surveys to receive coupons for your products and ask them what they want in a soup. The contest concept can do wonders for creating a buzz about your product and is the best alternative. Even more importantly, you are gaining insight into exactly what the consumers want. This nation has been so overly advertised to that people tend to ignore ads all together. What they don’t ignore is the chance to win something with no risk. Lay’s â€Å"Do Us a Flavor† contest has been a great success over traditional marketing strategies. Why you ask? â€Å"The answer is simple: consumers don’t trust traditional marketing strategies anymore, and businesses are getting creative, using consumer-generated marketing—directly involving the customer in the marketing and development of products—to succeed† (Jones, 2013). Works Cited Jones, Alex. â€Å"Potato Chips and the Role of the Consumer in Marketing and Product Development.† FRESHMR. Market Strategies International, 17 May 2013. Web. 26 Jan. 2014.