Introduction to Issues in Literature and Culture Essay

Course Description and Objectives This course critically examines various literary themes in twentieth and early twenty first century novels, plays and poetry. These texts are fictionalized representations of circumstances in which fear, ignorance, and misunderstanding have shaped our sense of modern history and contemporary culture. They give voice and offer claims of identity to those in society who have traditionally remained socially and often economically marginalized, mostly women, the poor, and people of colour. You also will learn the methods of developing an effective thesis and supporting evidence for a literary analysis essay. Required Texts Achebe, Chinua. Things Fall Apart. Choy, Wayson. The Jade Peony Headrick, Paul. A Method for Writing Essays about Literature Yousafzai, Malala. I Am Malala. Douglas, Frederick. Narrative of the Life Steinbeck, John. Of Mice and Men Course Notes for ENGL 101 Important: Notes about the course literature and class weekly reading questions will be posted on the Weekly Outline section of Moodle on FIC’s website, http://learning.fraseric.ca. This material must be reviewed before coming to class. You must log in using your FIC username and password. Assessment 15% Reading Quizzes 10%Proposal and First Draft of Literary Analysis Essay (1250-1500 words) 20% Revised Draft of Literary Analysis Essay 20%Mid-Term Exam 25%Final Exam 10%Attendance and Participation Grading Scale// A+ = 95-100% A = 90-94% A- = 85-89% B+ = 80-84% B = 75-79% B- = 70-74% C+ = 65-69% C = 60-64% C- = 55-59% D = 50-54% F = 0-49% Reading Quizzes Completing all assigned reading is essential to being successful in the course. There will be a short reading quiz after the completion of certain works of literature. These quizzes will be straightforward for students who have completed the reading assignments and have participated in class activities and discussions. Missed quizzes cannot be made up. Essay Proposals and Outlines An essay proposal outline must be submitted before essays are due. These proposals, about one page in length, should summarize the stance of your essay, and present a detailed outline of the essay’s structure (details TBA). Feedback will be offered to help ensure successful completion of the essays. Essays Much of your grade depends on the successful completion of your literary analysis papers, which should be original scholarly interpretations of the assigned literature. All essays must be typed, using correct English grammar and MLA format. E-mail submissions of essays will not be accepted unless they are prearranged with the instructor, and a printed copy also must be submitted at the next class meeting. Late essays may be marked down by at least one letter grade. Essays more than one week late may not be accepted. You will be given extensive comments on your first draft of your essays and essay proposals, and you are expected to incorporate the instructor’s feedback into your final drafts. Exams The mid-term and final exams for this course will be administered in class and will consist of short questions, passage analyses, and short essays. You will be given more information about these exams throughout the semester. Attendance and Participation You are expected to attend all class meetings. You will spend a great deal of the class in response groups or work teams with peers, and the absence of one member can make progress on projects difficult. A number of activities conducted in response groups must be submitted as homework. Attendance records will be kept; students are required to maintain at least an 80% attendance rate. If you fail to attend class in the first week of the semester, this will count as a double absence on your participation grade. Plagiarism and Academic Honesty The ideas put into your written assignments must be your own. The ideas of others must be documented in MLA style. Plagiarized work will be failed and can even result in an F for the entire course. Issue of plagiarism and academic honesty as well as methods of MLA documentation will be covered during the early weeks of the semester. Academic Advising FIC provides academic advising to all students, free of charge. FIC runs study skills tutorials and peer review to help students become more effective writers, from planning and organizing a paper, to writing and proofreading it. These tutorials and reviews are a valuable resource for any student, and you are encouraged to attend these sessions. Scheduling for academic advice and weekly peer tutoring will be posted on the FIC student portal during the first two weeks of the semester. Class Schedule (subject to change) Week One: Tues, May 6/ Thurs, May 8 Course Introduction Read: Begin Jade Peony Read: Method For, Chapt.1 Week Two: Tues, May 13/ Thurs, May 15 Read: Continue Jade Peony Read: Method For Writing, Chapt. 2 Week Three: Tues, May 20/ Thurs, May 22 Read: Complete Jade Peony Read: Begin The Narrative (Douglas) Read: Method For Writing, Chapt. 3 (pp. 27-33 and 40-43) Sample Essay #1 (p.98-100) Week Four: Tues, May 27/ Thurs, May 29 Read: Continue The Narrative Read: Method For Writing, Chapt. 4 Sample Essay #2 (pp.106.109) Week Five: Tues, June 3/ Thurs, June 5 Read: Complete The Narrative Week Six: Tues, June 10 / Thurs, June 12 Read: Begin I Am Malala Plan for Literary Analysis Essay due Week Seven: Tues, June 17 Thurs, June 19 Read: Continue I Am Malala Mid-Term Exam Week Eight: Tues, June 24/ Thurs, June 26 Read: Complete I Am Malala First draft of Literary Analysis Essay due Week Nine: Tues, July 1 / Thurs, July 3 Read: Begin Of Mice Week Ten: Tues, July 8/ Thurs, July 10 Read: Complete Of Mice Week Eleven: Tues, July 15/ Thurs, July 17 Read: Things Fall Apart Week Twelve: Tues, July 22/ Thurs, July 24 Read: Continue Things Fall Apart Revised draft of Literary Analysis Essay due Week Thirteen: Tues, July 29 /Thurs, July 31 Read: Complete Things Fall Apart Course Review Final Exam (date TBA)

Nursing Research and Evidence-Based Practice Essay

I did not understand why I had to take a research class when all I wanted to do was be a staff nurse in a critical care unit. Research? Evidence-based practice? Why are these topics in the nursing program? I have enough to do just learning all the content in my clinical courses. What do research and evidence have to do with developing my nursing abilities? I trust the faculty, the textbooks, and clinical experience to prepare me for nursing. I’m already getting what I need to know. That was my earlier attitude. Now that I am practicing, I have a new appreciation for nursing research and the evidence it provides for application to practice. I have an entirely different way of addressing clinical questions. I’m starting to ask questions about how I can improve the care I give to patients and how I can be involved in my workplace’s efforts to improve care for the patients it serves. I have discovered by purposeful reading in my practice area that research reports and research summaries contain many implications that apply to practice in the critical care unit.  ¦ QUESTIONS TO CONSIDER WHILE READING THIS CHAPTER: 1 How can faculty encourage students to read research journals? 2 How does research affect nursing practice? 3 How can nurses motivate colleagues to base their practice on research? KEY TERMS Clinical nurse researcher (CNR) An advanced practice nurse who is doctorally prepared and directs and participates in clinical research. Clinical nurse specialist (CNS) An advanced practice nurse who provides direct care to clients and participates in health education and research. Clinical practice guideline (CPG) an evidence-based guide to clinical practice developed by experts in a particular ? eld for direct application in clinical environments. Control group Subjects in an experiment who do not receive the experimental treatment and whose performance provides a baseline against which the effects of the treatment can be measured. When a true experimental design is not used, this group is usually called a comparison group. Data collection The process of acquiring existing information or developing new information. 104 Nursing Research and Evidence-Based Practice CHAPTER 6 105 Empirical Having a foundation based on data gathered through the senses (e. g. , observation or experience) rather than purely through theorizing or logic. Ethnography A qualitative research method for the purpose of investigating cultures that involves data collection, description, and analysis of data to develop a theory of cultural behavior. Evidence-based practice The process of systematically ? nding, appraising, and using research ? ndings as the basis for clinical practice. Experimental design A design that includes randomization, a control group, and manipulation between or among variables to examine probability and causality among selected variables for the purpose of predicting and controlling phenomena. Generalizability The inference that ? ndings can be generalized from the sample to the entire population. Grant Proposal developed to seek research funding from private or public agencies. Grounded theory A qualitative research design used to collect and analyze data with the aim of developing theories grounded in real-world observations. This method is used to study a social process. Meta-analysis Quantitative merging of ? ndings from several studies to determine what is known about a phenomenon. Methodologic design A research design used to develop the validity and reliability of instruments that measure research concepts and variables. Naturalistic paradigm A holistic view of nature and the direction of science that guides qualitative research. Needs assessment A study in which the researcher collects data for estimating the needs of a group, usually for resource allocation. Phenomenology A qualitative research design that uses inductive descriptive methodology to describe the lived experiences of study participants. Pilot study A smaller version of a proposed study conducted to develop or re? ne methodology, such as treatment, instruments, or data collection process to be used in a larger study. Qualitative research A systematic, subjective approach used to describe life experiences and give them meaning. Quantitative research A formal, objective, systematic process used to describe and test relationships and examine cause-and-effect interactions among variables. Quasi-experimental research A type of quantitative research study design that lacks one of the components (randomization, control group, manipulation of one or more variables) of an experimental design. Randomization The assignment of subjects to treatment conditions in a random manner (determined by chance alone). Secondary analysis A research design in which data previously collected in another study are analyzed. State-of-the-science summary A merging of ? ndings from several studies concerning the same topic. Examples include meta-analysis with a quantitative approach and integrative review with a descriptive approach. Survey A nonexperimental research design that focuses on obtaining information regarding the status quo of a situation, often through direct questioning of participants. Triangulation The use of a variety of methods to collect data on the same concept. LEARNING OUTCOMES After studying this chapter, the reader will be able to: 1 Summarize major points in the evolution of nursing research in relation to contemporary nursing. 2 Evaluate the in? uence of nursing research on current nursing and health care practices. 3 Differentiate among nursing research methods. 4 Evaluate the quality of research studies using established criteria. 5 Participate in the research process. 6 Use research ? ndings to improve nursing practice. 106 UNIT ONE The Development of Nursing CHAPTER OVERVIEW This chapter provides basic knowledge regarding the research process and the ultimate importance of evidence-based nursing practice. The intent is to inspire an appreciation for nursing research and to show how it can improve nursing practice and how results can be translated into health policy. Nursing research is de? ned as a systematic approach used to examine phenomena important to nursing and nurses. A summary of major points in the evolution of nursing research in relation to contemporary nursing is presented. A description of private and public organizations that fund research is given, and their research priorities are listed. Major research designs are brie? y described, and examples of each are given. Nurses of all educational levels are encouraged to participate in and promote nursing research at varying degrees. The process of locating research and evidence for practice is reviewed. Students are introduced to the research process and guided in the process of critically appraising published research and research syntheses. Ethical issues related to research are examined, and historical examples of unethical research are given. The functions of the institutional review board (IRB) and the use of informed consent in protecting the rights of human subjects are emphasized. DEFINITION OF NURSING RESEARCH Research is a process of systematic inquiry or study to build knowledge in a discipline. The purpose of research is to develop an empirical body of knowledge for a discipline or profession. Speci? cally, research validates and re? nes existing knowledge and develops new knowledge (Burns and Grove, 2007). The results of research process provide a foundation on which practice decisions and behaviors are laid. Research results create a strong scienti? c base for nursing practice, especially when deliberately and carefully evaluated for application to speci? c clinical topics (Melnyk and Fineout-Overholt, 2005). In recent decades the nursing discipline has begun to pay much greater attention to the necessity of participating in research. Nursing research is a systematic approach used to examine phenomena important to nursing and nurses. Because nursing is a practice profession, it is important that clinical practice be based on scienti? c knowledge. Evidence generated by nursing research provides support for the quality and cost-effectiveness of nursing interventions. Thus recipients of health care—and particularly nursing care—reap bene? ts when nurses attend to research evidence and introduce change based on that evidence into nursing practice. The introduction of evidence-based change into the direct provision of nursing care may occur at the individual level of a particular nurse or at varied organizational or social levels. In addition to nursing research aimed at affecting the direct provision of nursing and health care to recipients of nursing care, nursing research also is needed to generate knowledge in areas that affect nursing care processes indirectly. Research within the realms of nursing education, nursing administration, health services, characteristics of nurses, and nursing roles provides evidence for effectively changing these supporting areas of nursing knowledge (Burns and Grove, 2007). Today the importance of nursing research to the discipline is recognized. However, much nursing history underlies the current state of acceptance. EVOLUTION OF NURSING RESEARCH Nursing research began with the work of Florence Nightingale during the Crimean War. After Florence Nightingale’s work, the pattern that nursing research followed was closely related to the problems confronting nurses. For example, nursing education was the focus of most research studies between 1900 and 1940. As more nurses received their education Nursing Research and Evidence-Based Practice CHAPTER 6 107 in a university setting, studies regarding student characteristics and satisfactions were conducted. As more nurses pursued a college education, staf? ng patterns in hospitals changed because students were not as readily available as when more students were enrolled in hospitalaf? liated diploma programs. During this period, researchers became interested in studying nurses. Questions such as what type of person enters nursing and how are nurses perceived by other groups guided research investigations. Teaching, administration, and curriculum were studies that dominated nursing research until the 1970s. By the 1970s more doctorally prepared nurses were conducting research, and there was a shift to studies that focused on the improvement of patient care. The 1980s brought nursing research to a new stage of development. There were many more quali? ed nurse researchers than ever, widespread availability of computers for collection and analysis of data, and a realization that research is a vital part of professional nursing (Polit and Beck, 2006). Nurse researchers began conducting studies based on the naturalistic paradigm. These studies were qualitative rather than quantitative. In addition, instead of conducting many small, unrelated research studies, teams of researchers, often interdisciplinary, began conducting programs of research to build bodies of knowledge related to speci? c topics, such as urinary incontinence, decubitus ulcers, pain, and quality of life. The 1990s brought increasing concern about health care reform, and now in the twenty-? rst century, research studies focus on important health care delivery issues, such as cost, quality, and access. Research ? ndings are being used increasingly as the basis for clinical decisions. Evidencebased practice (EBP) can be de? ned as the process of systematically ? nding, appraising, and using research ? ndings as a basis for making decisions about patient care. The rise of technology and the worldwide access and ? ow of information have transformed the decision-making processes of practitioners. Helpful informational websites for busy practitioners are listed in Box 6-1. No longer do nurses simply compare outcomes of patient care with other units in the B O X 6–1 Helpful Websites l f l b i National Guideline Clearinghouse—resource for evidence-based clinical practice guidelines www. guidelines. gov US Department of Veterans Affairs Clinical Practice Guidelines www. healthquality. va. gov AHRQ Healthcare Innovations Exchange—innovations and tools to improve health care www. innovations. ahrq. gov/index. aspx The Evidence-Based Medicine Education Center of Excellence—extensive list of databases, journals, and textbooks http://library. ncahec. net/ebm/pages/resources. htm U. S. National Institute for Health Consensus statements http://consensus. nih. gov Centre for Evidence-Based Nursing, based at University of York—United Kingdom www. york. ac. uk/healthsciences/centres/evidence/cebn. htm The Joanna Briggs Institute, based at Royal Adelaide Hospital and the University of Adelaide, Australia—multiple evidence resources for practice www. joannabriggs. edu. au Cochrane Center—resource for evidence-based clinical practice guidelines www. cochrane. org 108 UNIT ONE The Development of Nursing same hospital. Nurses and other health care professionals are more likely to look for solutions, choices, and outcomes for patients that represent the best available knowledge internationally (Hamer and Collinson, 2005). RESEARCH PRIORITIES Why set priorities for research in the nursing discipline? Can nurses do research in areas that match personal areas of interest? The answer to the second question is, yes, certainly. But nursing exists to provide high-quality nursing care to individuals in need of health-promoting, health-sustaining, and health-restoring strategies. The main outcome of research activity for a nurse is to eventually put the knowledge gained to work in health care delivery. Research priorities, often set by groups that fund research, encourage nurse researchers to invest effort and money into those areas of research likely to generate the most bene? t to recipients of care. Of course the funding opportunities offered by such groups do not hurt the research enterprise either. Research costs money. Thus nurses engaged in research often match personal interests with funding opportunities that are available during the planning phase for a proposed investigation. Two major sources of funding for nursing research are the National Institute of Nursing Research (NINR) and the Agency for Healthcare Research and Quality (AHRQ) (formerly known as the Agency for Health Care Policy and Research [AHCPR] and reauthorized as AHRQ by Congress in 1999). Both of these organizations are funded by federal congressional appropriations. Private foundations and nursing organizations also provide funding for nursing research. National Institute of Nursing Research As part of the National Institutes of Health (NIH), the NINR supports research on the biologic and behavioral aspects of critical health problems that confront the nation. The NINR’s research focus encompasses â€Å"health promotion and disease prevention, quality of life, health disparities, and end-of-life† (NINR Strategic Plan 2006-2010, 2006). A small sampling of potentially supported research topics includes those aimed at: ? Determining disease risk and treatment through utilizing genetic information ? Determining effective health-promotion strategies for individuals, families, and communities ? Discovering approaches that encourage people to effectively take responsibility for symptom management and health promotion ? Assisting in identi? cation and effective management of symptoms related to acute and chronic disease ? Improving clinical settings in which care is provided ? Improving the quality of care giving in settings such as long-term care facilities, the home, and the community ? Understanding predisposition to disease, socioeconomic factors that in? uence health, and cultural health practices that either protect from or expose to risk for health problems ? Improving symptom management for those at end of life The areas of research emphasis published by the NINR are useful guides for investigators developing proposals but are not considered to be prescriptive in nature. Investigators bring to bear their own unique expertise and creativity when proposing research in harmony with NINR priority research areas. Annually the NINR conducts a roundtable discussion with multiple nursing organizations to obtain the feedback of the disciplines regarding the need for continued or new research Nursing Research and Evidence-Based Practice CHAPTER 6 109 emphases. Information obtained is used in setting future research agendas and making decisions about funding of proposals submitted by researchers (Of? ce of Science Policy and Public Liaison, NINR, 2009). The NINR website details current announcements regarding research priorities (www. ninr. nih. gov/ResearchAndFunding). Agency for Healthcare Research and Quality The AHRQ broadly de? nes its mission as â€Å"improving the quality, safety, ef? ciency, and effectiveness of health care for all Americans† (AHRQ, 2009a). As an agency of the U. S. Department of Health and Human Services, the AHRQ’s health-related aims are to reduce the risk of harm by promoting delivery of the best possible health care, improve health care outcomes by encouraging the use of evidence to make informed health care decisions, transform research into practice to facilitate wider access to effective health care services, and reduce unnecessary costs (AHRQ, 2009a). Since the inception of the agency in 1989, strategic goals have centered on supporting improvements in health outcomes, strengthening measurement of health care quality indicators, and fostering access to and cost-effectiveness of health care. The 1999 reauthorizing legislation expanded the role of the agency by directing the AHRQ to: ? Improve the quality of health care through scienti? c inquiry, dissemination of ? ndings, and facilitation of public access to information. ? Promote patient safety and reduce medical errors through scienti? c inquiry, building partnerships with health care providers, and establishment of centers for education and research on therapeutics (CERTs). ? Advance the use of information technology for coordinating patient care and conducting quality and outcomes research. ? Establish an of? ce on priority populations to ensure that the needs of low-income groups, minorities, women, children, the elderly, and individuals with special health care needs are addressed by the agency’s research efforts. The research-related activities of the AHRQ are quite varied, but a recent shift emphasizes a more deliberate translation of research evidence into practice. In a process similar to that used by the NIH, investigators are invited to submit research proposals for possible funding through grant announcements. A listing of current areas of the agency’s research interests can be found online at www. ahrq. gov/fund/portfolio. htm. The AHRQ actively promotes EBP, partially through the establishment of 14 EBP centers (EPCs) in the United States and Canada. EPCs conduct research on assigned clinical care topics and generate reports on the effectiveness of health care methodologies. Health care providers may then use the evidence in developing site-speci? c guidelines that direct clinical practice. AHRQ also actively maintains the National Guideline Clearinghouse (www. guidelines. gov), an website that makes available to health care professionals a wide array of clinical practice guidelines that may be considered in health care decision making. Another recent addition to AHRQ’s initiatives is the Healthcare Innovations Exchange (2009b), which provides a public source of information about innovations taking place in health care delivery. Submitted innovations are reviewed for the quality of achieved outcomes, providing evidence as a foundation for decision making by others who may be searching for or considering similar innovations. Although most AHRQ activities are intended to support health care professionals and institutions, the agency supports health care recipients by designing some information speci? cally for dissemination to the lay public (AHRQ, 2009a). 110 UNIT ONE The Development of Nursing Private Foundations Federal funding is available through the NIH and the AHRQ. However, because obtaining money for research is becoming increasingly competitive, voluntary foundations and private and community-based organizations should be investigated as possible funding sources. Many foundations and corporate direct-giving programs are interested in funding health care projects and research. Computer databases and guides to funding are available in local libraries. In addition, grant-seeking enterprises often purchase subscriptions that allow computer access to enhanced listings of funding foundations that include information about the types of projects those foundations typically fund. Though subscriptions are expensive, costs are often balanced by the ef? ciency with which suitable funding prospects are identi? ed. An example of such a service is Prospect Research Online (www. iwave. com). Private foundations, such as the Robert Wood Johnson Foundation (2009a, 2009b) or the W. K. Kellogg Foundation (2009), offer program funding for health-related research. Investigators should be encouraged to pursue funding for small projects through local sources or private foundations until a track record is established in research design and implementation. After several years of experience in the research arena, investigators are more likely to be successful in securing funding through federal sources, such as the NIH. Nursing Organizations Sigma Theta Tau International (STTI), the American Nurses Association (ANA), and the Oncology Nurses Society (ONS), are a few of the nursing organizations that fund research studies. STTI makes research grant awards to increase scienti? c knowledge related to nursing practice. STTI supports creative interdisciplinary research and places importance on identifying â€Å"best practices† and benchmark innovations. Awards are made at the international and local chapter levels. The ANA awards small grants through the American Nurses Foundation. Specialty nursing organizations offer grants to support research related to their specialty. For example, the ONS awards grants that focus on issues related to oncology. To summarize, multiple potential sources of funding are available for research projects. The individual or group wishing to conduct research will need to carefully develop a proposal, search for a possible funding source, and submit the proposal. Libraries and the Internet provide ample information about the many foundations and organizations interested in funding research endeavors. Most research institutions establish of? ces that help in the search and procurement of funding. Thus researchers are supported in their work of knowledge building. COMPONENTS OF THE RESEARCH PROCESS The research process involves conceptualizing a research study, planning and implementing that study, and communicating the ? ndings. The process involves a logical ? ow as each step builds on the previous steps. These steps should be included in published research reports so that the reader has a basis for understanding and critiquing the study (Box 6-2). STUDY DESIGNS Study designs are plans that tell a researcher how data are to be collected, from whom data are to be collected, and how data will be analyzed to answer speci? c research questions. Research studies are classi? ed into two basic methods: quantitative and qualitative, two distinctly different approaches to conducting research. The researcher chooses the method based on the research question and the current level of knowledge about the phenomena and the problem to be studied. Quantitative research is a formal, objective, systematic process in which numeric

What Challenges Does the Traditional Public Administration

WHAT CHALLENGES DOES THE TRADITIONAL PUBLIC ADMINISTRATION ENCOUNTER IN A CHANGING PUBLIC SECTOR ENVIRONMENT The traditional model of public administration (TPA) remains the longest standing and most successful theory of management in the public sector which pre-dominated for most of the 20th century.The TPA can be characterized as an administration under the formal control of the political leadership which was based on a strictly hierarchical model of bureaucracy, staffed by permanent, neutral and anonymous officials, motivated only by the public interest, serving any governing party equally, and not contributing to policy but merely administering those policies decided by the politicians. Its theoretical foundations were mainly derived from Woodrow Wilson and Frederick Taylor in the United States, Max Weber in Germany, and the Northcote–Trevelyan Report of 1854 in the United Kingdom.It is now being replaced by the New Public Management (NPM) due to the fact that the traditio nal model has been discredited theoretically and practically. The adoption of new forms of NPM means the emergence of a new paradigm in the public sector. This new paradigm poses a direct challenge to several of what had previously been regarded as fundamental principles of TPA. The aim of this presentation is to discuss the challenges that TPA encounters in a changing Public Sector environment. The discussion will focus on hierarchical structures, bureaucracy, political control, rigidity, one best way, meritocracy and technological change.The term administration is narrower and has a more limited function than that of management and in consequence, changing from public administration to public management means a major change of theory and of function. According to Hughes (2003:6), â€Å"public administration is an activity serving the public, and public servants carry out policies derived from politicians. † The Oxford dictionary defines administration as, â€Å"an act or p rocess of organising the way that something is done. According to Coulter (1996:8) â€Å"management refers to the process of getting activities completed efficiently and effectively with and through other people. From these various definitions it is argued that, administration essentially involves following instructions and providing service, while management involves the achievement of results and personal responsibility by the manager for results being achieved. The terms administration and management are not synonymous, neither is their application to the public sector. These two elements were not necessarily present in the traditional administrative system. Public administration focuses on processes, procedures and rules of etiquette, while public management involves much more.Instead of merely following instructions, a public manager focuses on achieving results and taking responsibility for doing so. It is this paradigm shift from Traditional Public Administration to the New Public Management which has exposed the weaknesses of the Traditional Public Administration Model as discussed below. The use of hierarchical structures which were not necessarily the best or efficient forms of organisations if comparing output and input was one of the problems or inadequacies of the Traditional Public Administration model.However, the hierarchical system meant that everyone knew his or her place and extent of authority. Someone is always technically accountable for all actions, from the lowest level to the highest. The system was reasonably efficient and effective in a narrow sense and meant instructions were carried out, especially when given clearly. It was also reasonably free from the temptations of diverting, eg, public funds for the personal use of the bureaucrat. When tasks were administrative and relatively simple, when the environment was stable, the system worked well.On the contrary, this system is not workable in big organisations. Many strata in a hier archical structure have a potential of slowing done work progress. The results or output take long to be realised. The Kavran Report of (1989:16) reported on hierarchical delays in the public service especially when processing business documents, water and electricity bills requests and others. According to Vecchio, (1991:510), to change the existing public system into one that is speedy, risk-taking, output-oriented, innovative and efficient requires a total change in organizational culture.The focus of subsequent reforms in the public service has been to move away from the idea of a rigid and bureaucratized career service, towards a more fluid structure. An example is that Foreign Direct Investment into Zimbabwe has been put under one roof to speed up processing and approval of projects. Bureaucracy is another problem associated with the TPA model. In small organisations like Civil Aviation of Zimbabwe, bureaucracy is ideal for control of human resource due to its defined reportin g and communication channels, it allows for certainty.Work is standardised due to laid down procedures, rules and regulations. The spans of control are scientifically calculated. However hierarchical structures are not good for management, is usually slow in moving, that is, work takes long to be accomplished and innovations are almost nonexistent. Any deviation from the norm through innovation can be punishable by law if ever anything goes wrong and investigations indicate that there was a deviation from the stipulated regulations or work procedures.However, Weber, in Hughes(2003:35) noted that, â€Å"every bureaucracy seeks to increase the superiority of the professionally informed by keeping their knowledge and intensions secret†, adding that the concept of official secrecy is the specific invention of bureaucracy. This concern still exists today, for example, in the ZRP any press release is done through their spokes persons. The Kavran report of 1989:17 reported that ther e were difficulties in obtaining information from the government. The same report indicated that one had to make innumerable visits and memorandum to get information even on a simple matter.There are now marked changes in the external environment functions with the greater external focus on NPM, through both strategy and managing of external constituencies, than was ever the case with TPA. Public service anonymity has certainly declined. Public servants are much freer to speak out in public, to appear at professional forum, to write articles in journals and generally to be visible and be public figures. The problem of political control or interference in public administration was also found to be one of the of TPA model challenges.Politics and administration are interlinked. Politicians make policies and administrators implement the policies. However, politicians are not necessarily administrators whereas public administrators are professionals in their work and are supposed to be a political; hence they need to be separated. Dahl (1998:59) argues that, â€Å"politics is ubiquitous†. This means that politics cannot be completely separated from administration. Hughes (2003:32) argues that, â€Å"The reform movement in the United States was not able to separate policy from administration, or politicians from administrators.It was only able to clarify the point where political appointments to the public service were to be separated from career appointments. † According to (Hughes 2003:26) â€Å"politicians should rule while public officials should do their bidding. Political offices should be filled competitively in the political arena whereas; bureaucratic offices should be filled competitively in the bureaucratic arena. Political officials should be selected on the basis of their political competence; bureaucratic officials should be selected on the basis of their bureaucratic competence.The separation of political and career routes should be inst itutionalised by legal or constitutional prohibition on concurrent office holding and interchange. Politicians should be judged by the electorate or their political peers whereas officials should be judged by their political overseers or their bureaucratic peers. Political office should be of limited tenure and subject to frequent elections and bureaucratic office should be of unlimited tenure, subject to good behaviour. According to the Zimbabwe Public Service Act, the Public service functions independently and is not answerable to the minister, however the minister can direct the commission on certain issues. Political interference has raised its head in a number of areas of the Zimbabwe Public Services like, the mining sector (ZISCO) where ESSAR was awarded a tender to run the mine and politicians interfered resulting in the withdrawal of the tender. The TPA model was rigid and bureaucratic, narrowly focused and preoccupied with structures and process..Rigidity to rules, regulati ons and order of doing work has a tendency of stifling innovation which is necessary for work effectiveness and efficiency. Robert Merton (1968: 260) argued that, â€Å"rigid adherence to rules could have unanticipated consequences, including a reduction in efficiency. The rigidity and bureaucracy of the system posed a problem to the NPM system which is result based and managers are accountable for their action. To maintain one’s job, is now dependant on one’s performance. The new pubic management encourages flexibility which is intertwined with innovation and increased output.The TPA model assumed there was ‘one best way’ of administering. Gulick’s POSDCORB and Taylor’s scientific management were ‘popular manifestations of this one best way theorising. ’ According to Stillman, (1991: 9) in Hughes (2003:25), the one best way, â€Å" is a methodology by which a few simple nostrums/remedies were followed in all circumstances. â⠂¬  Hughes (2003:33) argues that, â€Å"the one best way was determined by examining all the steps involved in a task, measuring the most efficient and, most importantly, setting out this method as a set of procedures.In the public services, the procedure manuals became ever larger with the method for dealing with every conceivable contingency spelt out in great detail. Once this was done the task of the public official was purely administrative, merely involving consultation of the manual and following the procedures laid down. There was little thought involved and no creativity other than that of finding the right page of the manual. Administrators by definition have no responsibility for results; one best way thinking allowed them to evade responsibility altogether. The results or output was also ignored by this notion of one-best way.This is prevalent in most government departments of Zimbabawe especially the military where things are done according to the book. There is very little room for innovations and accountability as demanded by the new public system. Meritocracy/ Professionalism. The TPA was based on non professional ways of recruitment. It was once common for those aspiring for employment by the state to resort to patronage or nepotism, relying on friends or relatives for employment, or by purchasing offices. This is still prevalent or being practised in most developing countries Zimbabwe included.This compromises standards, affects output and de-motivates professionals resulting in high labour turnover. The Zimbabwe Public Service Act requires that people be employed according to their professional qualifications or their merit. For example in the health sector, for a doctor to practice must be licensed, the same applies with lawyers. Weber formulated the theory of bureaucracy, the idea of a distinct, professional public service, recruited and appointed by merit, politically neutral, which would remain in office throughout changes in governmen t.One of the major challenges of TPA was that it was manual based hence slow moving. According to Muid, (1994:125). Technological change affects management, including the management of government. This should be regarded as one of the main driving forces both towards new forms of public management and away from traditional bureaucracy. With the adoption of forms of e-government (electronic government) technologically driven change is likely to accelerate.The use of information and communication technologies (ICTs) such as distributed computer systems, Internet linkages, new databases could lead to a re-conceptualization of the very way that bureaucracies work. The changes have the potential to be beneficial, even though there are issues of privacy and security yet to be dealt with. It is inarguable that management of the public sector changes with the kinds of information technology currently available. In Zimbabwe the Presidential Computerisation programme is a typical example of p ublic sector effort.In conclusion, the traditional model of administration was an outstanding and widely emulated by governments all around the world . However with passage of time the TPA has been increasingly superseded by the NPM. The new model is not fully in place, there is now a greater focus on results rather than process, on responsibility rather than its evasion and on management rather than administration. This transition has its own challenges that it encounters during the process. The challenges include bureaucracy, political interference, meritocracy/professionalism and one best way and technological changes.It was only later,when NPM come into existence and managers became responsible for results, that there was any real thought that different methods could lead to different results and those methods and actions should be tailored to circumstances. According to Behn (1998:140), in reality there is no one best way but many possible answers. | Nostrum ineffective remedy: a remedy for a social, political, or economic problem, especially an idea or plan that is often suggested but never proved to be successfulMicrosoft ® Encarta ® 2009.  © 1993-2008 Microsoft Corporation. All rights reserved. ||

Decision Making Process Essay Example | Topics and Well Written Essays - 2250 words - 1

Decision Making Process - Essay Example Doing this entails a thorough understanding of the micro and macro environment that defines the given consumers that a firm needs to serve. The most important point to note is the fact that consumer buying choices and decisions making process are things that get influenced by external factors which need to be handled by internal processes that could take place through social interactions. Consumer decision-making process has more to do with the patterns of behaviour that are preceded by consumers, determining and making them follow certain decisions with the sole aim of satisfying their individual or group needs based on products and services (Wu-Chung & Tzung-Cheng, 2010, pp.3530-3540). The mortgage market is experiencing numerous changes and has grown more volatile following the current financial crisis that has been most of the times blamed on poor handling of mortgages by various firms and stakeholders. This paper looks at the consumer decision-making process for the purchase of an appropriate mortgage following acquisition of some sufficient capital sourced from an uncle. The transaction will thus be analysed based on this theory in order to establish what went on as far as my decision-making process was concerned regarding the mortgage transaction. ... I happened to get enough information regarding the mortgage market, something that I do often before engaging myself into a purchasing process. First I sought credibility of this company as the dealer in mortgages. I then went to the industry analysis on the mortgages. I wanted also to take advantage of any incentives that would have come with choosing the best mortgage dealer. Many companies do provide mortgages but differ in various issues especially rates charged on these mortgages. There are repayment mortgages and interest only mortgages. I realized that interest on mortgages played a very important role in the choice of mortgage option. I also learnt of the mortgage regulation by the Financial Services Authority which sees to it that confidence in the financial system is maintained, public understanding is promoted, consumers are well protected and that financial crimes are avoided. There are also high interest rates on the mortgages placed by banks because of the need to cut o n liquidity in the market (London & Country Mortgages, 2011). I then had to make my decision on the mortgage choice and payment. This is where things became hot! Decision-Making Process on Purchase of an Appropriate Mortgage Property in London A consumer undergoes various stages in his or her buying decision-making process which are comprised of motivation to buy the product or service, problem or need recognition that is to be addressed, search for information, evaluating alternatives that are available in the market, and making a final purchase based on the choice made. Rational decision theory indicates that consumers as decision-makers do make many strategies and tend to use some logical procedures aimed at solving

Discussions wk2 Term Paper Example | Topics and Well Written Essays - 500 words

Discussions wk2 - Term Paper Example After marriage breakups most of the women has to take custody of the children leading to extreme financial burden. Vocational training might be provided to those living below the poverty line, especially the women to reduce outside dependency. At this point of time many US national below poverty line are dependent on the government; such mind set needs to be changed, certain awareness campaigns might be done to resolve such issues. Marriage break down is also a real course of action. Government may start conducting counseling sessions or other awareness campaigns to control the rising rate of marriage of break ups. After analyzing certain sources it is to believed that the rich are not be blamed present state of Economy in the US. Rather a certain factions. According to experts certain factions or circles running the key financial institution are the real course of concern. Such circles have driven the people of US of the state of economic unrest. According experts this has resemblance with other troubled economies. Such instances were visible even during the modern industrializations. Each and every American aspires to be that billionaire: they said. They want to live the American dream. However off late have some people have really taken some rash decisions. They have brought homes that they couldn’t afford. Due to such actions people who did the all the right things and played by the rules have suffered. So it’s not the reach it’s the bad call made by certain average Americans are to be blamed. Before moving to the specific topic let us just understand what a living wage is. It is a minimum income necessary for an employee to meet the very basic needs. It is the morale right of every employee and the duty of every organization to pay them. (Stabile. D, 2009, p.53). Reports once suggested that 46% of the children of Walmart workers’ are uninsured or on medicated. Although the CEO begs to differ on this but actions suggest

Potential Hardship that young adult encounter after aging out of Dissertation

Potential Hardship that young adult encounter after aging out of foster care - Dissertation Example It is evident from the study that since the inception of foster care in the United States, over half a million children have been placed in these homes from the end of the year 2000. The authors continue to state that these numbers have been decreasing in the recent past with 423,773 children being in this care in the year 2009. This represents a 20% drop in their numbers during that decade, and the number of African American children in this care accounts for 40% of the children, whereas Whites account for 20% of children under foster care. The remaining percentage of children in foster care is composed of children from the Hispanic community. Other reports by Krebs and Pitcoff indicate that most of the children who enter this care do so involuntarily. This occurs when the children encounter neglect from their guardians, and are bound to encounter many physical or psychosomatic problems. However, the placement of children in foster care could also be voluntary, and could occur when their guardians are unable to cater for their needs. A survey carried out in the state of Missouri on 325 children to ascertain the differences that existed after foster care found out that their mental abilities decreased by about 60% after a month of leaving this care. Many of the persons leaving foster care withdraw from taking medication for their mental problems out of their own consent. The mental abilities of the young people leaving the care centers decrease because of various circumstances. These circumstances include the absence of managers for controlling them, the aging out from the pediatric systems and shifts in decision-making as the child matures. Shifts in the care for the young people from foster homes to insurance companies who are responsible for covering the expenses incurred on their care is another cause of reduced mental abilities, and this is because the children are no longer funded (Meltzer, 2003). The problem identified is that most states do not continue offering foster care services for children who have left the foster homes (Stott, 2007). For this reason, governments are urged to continue providing Medicare through the Medicaid scheme, which guarantees medical attention for the vulnerable youth leaving foster care (Ward, Henderson and Pearson, 2003). There are several states in America, which offer the Medicaid option including Missouri, Michigan, Massachusetts, West Virginia and Minnesota among others (Stott, 2007). The inability of various foster care homes to account for many of the children who leave their homes arises from the fact that most are incarcerated, die or join the military and dropout of these systems (Meltzer, 2003). Reports by Ward, Henderson and Pearson (2003) in their book â€Å"One Problem among Many: Drug Use among Care Leavers in Transition to Independent Living† indicate that many youths encounter problems in their access and use of medication. There is a decline in

Nurse-Patient Relationship Essay Example | Topics and Well Written Essays - 6750 words

Nurse-Patient Relationship - Essay Example No doubt there are nurses who would not like to disclose their profession or place of work. But there is a majority who do not mind disclosing their profession and this research depends on those nurses, who are ready to disclose their identities. Experiences of these nurses, when they are admitted into health care either due to sickness or due to old age, are the basis of present research. The objective of the current research is to find out if such difficulties really exist at all, or have they been exaggerated. If they really existed, it could be a matter of significance for not only the Health Care, but also to the nurses themselves and unless eradicated properly, this might create unhappy moments for the nurses who themselves could become patients when they are sick, or old. Present study is not for reiterating any theory. Instead this is a fact-finding mission and during the course of research, if any study could be connected with the experiences of the nurses, it is done without argument. This research offers various suggestions; but will not argue on behalf or against any theory. It will connect the research into psychological dimensions and see in what way the environment of the Health Care could influence the behavior of the connected people. It will discuss the inter-personal relationships and will try to find out if there are any routes of improvement. Henc e, the research questions are: 1. What had been the experiences of the nurses who had come in as patients to Health Care Hospitals 2. Have the experiences been different in any way from other patients 3. How have these experiences affected the situations and people connected in the immediate situation and also in the long run 4. Has the nurse-patient relationship altered in any way, when the nurse becomes a patient, or has it been immaterial METHODOLOGY: For the research, an ideal group of 30 nurses have been selected, who had undergone hospitalization for various reasons. There were no other requirements other than that the candidates should be nurses and had been hospitalized under diverse circumstances. For this sampling method, convenience and snowballing have been used. The study felt that the group chosen was sufficient for internal and external comparisons and sufficient data could be collected as this is not an extraordinarily complicated research topic. The questions asked for straightforward and had not complications at all. As all the candidates were treated confidentially, there was no tension about their employers or the nurses treated them coming to know about it. Anonymity had been one of the conditions on which the hospitalized nurses agreed to venture into volunteering and their wishes had been respected. The measuring criterion is mainly based on the questionnaire and the face to face interview with the candidates and hence, is a very clear study without complex situations. The entire outcome is based on their experiences, human valuation, their own perspectives and prejudices, their psychological soundness and adjustments. There are belligerent nurses, who thought that their opinions and experience in the job was slighted by the nurses who treated them, whereas there were other nurses, who did not have any problem even in the

Evaluate the major security problems currently being experienced in Essay

Evaluate the major security problems currently being experienced in the Middle East - Essay Example ysing security has involved a broad range of issues with respect to the state and its function as a protection system and a collective identity structure, and has raised questions based on an epistemological nature to study other levels of analysis between the local and the global. By challenging security issues in the context of mainstream studies, critical scholars have opened up space for new understandings of conï ¬â€šict and security in Middle Eastern regions. Although the Gulf war’s conflicts along with the Madrid peace process-opened the door for the Middle East peace talks, such developments created the context for seriously pursuing Arms Control and Regional Security (ACRS) in the early 1990s. It was clear that regional players in the post-Cold War period would be able to acquire this challenge of taking a more active role in ensuring their security in the regional context. However there were still some common security concerns that needed to be addressed through cooperative means. The 1990 Damascus declaration was the start of new military alliances between the Arab states and West for which the talks inaugurated between the issue of Israel and Middle East (Barnett, 1996). In an effort to digest the constraints confronted in the Arab-Israeli conflict, there left no option other than for the national security policies to rely either on weapons build-ups or deterrence in their attempts to deal with conventional and non-conventional threats. Therefore scholars and practitioners in order to secure the security realm of the Middle East started exploring the notion of mutually beneficial cooperation based on the progress of the bilateral peace negotiations. Since the think tanks were already taking keen interest in assessing the possibilities for creating some kind of regional security structure that would easily manage regional security threats in a comprehensive manner, therefore all they could engage themselves into was the analysis of conditions under

Criticism and Commentary Assignment Example | Topics and Well Written Essays - 250 words

Criticism and Commentary - Assignment Example And of course certain production values and cinematic allusions were also recognized. Dark Shadows was also compared to other Burton movies. The review totally reflects most of the readers opinions but of course the author subtly manages to write the article in a way that the readers are less concerned. Generally the criticism is believable because it uses the movie and other Tim Burton movies as a reference to her points and other observations. What makes the author successful in making the viewer want to watch the movie (instead of the usual praises in a movie) is the author understands Tim Burton’s aesthetic and why the Tim Burton formula continues to work even after a lot of movies. She also knows what the viewers want. The critique is also very mild. It’s as if the critic is practicing the mantra â€Å"if you don’t have anything to say, shut up.† But the words, â€Å"Dark Shadows† isn’t among Mr. Burton’s most richly realized works, but it’s very enjoyable, visually sumptuous and, despite its lugubrious source material and a sporadic tremor of violence, surprisingly effervescent, truly capture the essence of the

Organisational Behaviour case study Essay Example | Topics and Well Written Essays - 2500 words

Organisational Behaviour case study - Essay Example Chain of command includes authority and unity of command. Span of control in the number of subordinates a manager can efficiently and effectively directs. Centralization is the degree to which decision making is concentrated at a single point in the organization. Consistent with the recent management efforts to make organization more flexible and responsive, there has been a marked trend towards decentralizing decision making. In a decentralized organization, action can be taken more quickly to solve problems, more people provide input into decisions, and employees are less likely to feel alienated from those who make the decisions that affect their work lives. Finally formalization refers to the degree to which jobs within the organization are standardized. If a job is highly formalized, then the job incumbent has a minimum amount of discretion. . When formalization is low job behaviors are relatively non-programmed and employees have to freedom to exercise discretion in their work. In the County general hospital, reorganization of the structure of the administration teams within each department has to take place. To date, administrative staff within each department had reported solely to an administrative manager. ... Its major disadvantage is the difficulty to coordinating the task of diverse functional specialists so that their activities are completed on time and within budget. Service departmentalization on the other hand exactly the opposite benefits and advantages. It facilitates coordination among specialties to achieve on time completion and meet the budget targets. Furthermore, it provides clear responsibility for all activities related to a service, but with duplication of activities and costs. The matrix structure attempts to gain the strengths of each, while avoiding their weaknesses (Anderson, 1994). The strength of the matrix lies in its ability to facilitate coordination when the organization has a multiplicity of complex and interdependent activities. The direct and frequent contacts between the different specialists in the matrix can make for better communication and more flexibility. Information permeates the organization and more quickly reaches the people who need to take accou nt of it. It facilitates the efficient allocation of specialists. When individuals with highly specialized skills are lodged in one functional department or service group, their talents are monopolized and under used. The matrix achieves the advantages of economies of scale by providing the organization with both the best resources and the effective way of ensuring their efficient deployment. The major disadvantage of the matrix lies in the dual command chain. This results in confusion and ambiguity, role conflict and more stress to workers. But over the past decade, senior managers are working with new structural options that can better help their organizations to

Entrepreneurship Assignment Example | Topics and Well Written Essays - 3000 words - 1

Entrepreneurship - Assignment Example There are several applications that can provide a better outlook while ensuring that there is the ability to receive better alternatives with the competition. By working with a consultant, there is the ability to analyze and identify the problems which are occurring in a business as well as change several aspects to ensure that easier functioning occurs. When looking at the situation with News 4 U, it can be seen that alterations in the main system will also assist with a higher profit, ability to grow substantially and will help with alternatives in the business and the needs that are associated with this. 1.1 Company Background ‘News4u’ is a family newsagent business which was established in 2006 by Tanveer Ahmed. The independent sole trader is located in Southbridge of Edinburgh. There are four members of staff to help to run the business and to help assist with the store who are all members within the family, ‘News4u’ is open daily for fourteen hours bet ween the hours of 8-10pm. The newsagents provides to their customers daily products such as News papers, cigarettes, juice, crisps, stationary and a wide variety of Scottish Souvenirs. 1.2 Problem Background There are two areas that are continuing to provide complexities with â€Å"News 4 U† one which is based on the internal environment, and one which is based on the outcome from the external environment. The internal environment is currently having issues with the staff, specifically because of the small size of the business. There isn’t the ability to keep enough staff available for continuous shopping and to meet the demands of those that are in the store. This has created complexities in keeping the shop open for a longer period of time and is not allowing customers to receive the necessary support. Parallel to this problem are also issues with the paper work, which is currently out of date, and doesn’t provide a systematic way for employees and those overl ooking the business to keep up with the changes being made in the store. The second level of problems is based on the return from customers as well as the inability to keep up with competitors who are offering similar alternatives. Promotional deals are not providing the right alternatives for those working within the store. There are also difficulties with customers that are shopping in the store, specifically because of a lack of space that is available and a layout which is not conducive to seeing the variety of items which are available. By examining these aspects, there will be the ability to change the way in which the News 4 U works and to make the return more effective from customers and into relation to the competition. 2.0 Problem Exposition When looking at the particular problems with News 4 U, it can be seen that there needs to be an alteration first in the internal environment while connecting this to more efficient means with the external

Memoir of American Sniper Essay Example for Free

Memoir of American Sniper Essay Growing up in a small southern town, Kyle always loved the thrill of hunting, the adrenaline of a rodeo and the adventures of cowboys. Little did he know that his career would include each of these elements. Through his four tours of duty, Kyle served in many major battles of the Iraqi war and ranked over 160 confirmed kills. His first kill came in late March 2003. His Seal Team was tasked to assist the marines as they marched toward Baghdad. Set up on the roof of a run down building, he observed through his scope a woman yank a Chinese grenade from beneath her clothes. As ordered to, he opened fire and consequently saved several Americans’ lives. Over time he increased his accuracy and lethality. One day, he spotted a group of three insurgents 1,600 yards away. Though they believed they were a safe distance away, Kyle incredibly dialed up his own solution, and killed one of them; that shot resulted in his longest confirmed kill in Iraq. I liked this memoir because Kyle demonstrates his patriotism and his selflessness through his perilous adventures. Kyle enlisted in the Seals to honor America, and to protect her people. Chris â€Å"risked [his] life for [his] buddies, to protect [his] friends and fellow countrymen† (267). Furthermore, even though he had a newborn baby, he sacrificed his responsibility as a father in order to serve his country. His extreme patriotism and selflessness allowed him to become a legend.

US Political Polarization: Republicans and Democrats

US Political Polarization: Republicans and Democrats Partisanship has always existed in the United States. Though, there have been periods of decline and resurgence. But since the 1970s America has seen an increase in â€Å"party unity† votes in Congress. From 2009 to 2012 party unity votes was around 70%, a clear indication of polarization in Washington.[1] The ideological differences that exist within Congress is also indicative of the attitude of the general public. A majority of people are willing to call themselves Democrats or Republicans. â€Å"Party identification, like other attitudes, affects beliefs as well as opinions.†[2] Party affiliation is a significant tool to predict tendencies of voters, those that associate themselves with the Republican Party tend to vote Republican and those associated with the Democratic Party tend to vote Democrat. Presidential performance ratings are indication of polarization amongst the parties. Republicans tend to give a higher approval rating for Republicans and lower rating f or Democrats, and the opposite is true for Democrats.[3] Elections and politics in America have become more polarized than ever before. The foundation that created a more polarized America can be found in the changes in the media, campaign financing, and the way candidates are elected. The history of news media is one of an evolution of technology, practices, and regulatory environments that transformed the views of America. Years ago, the choices for Americans to get their news were limited to a few TV networks and local newspapers. The government instituted regulations over the broadcast news, such as the equal time provision-which required stations to provide equal access to candidates for office. The long standing FCC policy called the fairness doctrine perhaps was the most impactful in broadcast news. The policy created a condition in which news outlets were not targeting distinct core beliefs. Instead, the policy â€Å"required that stations devote a share of airtime to public affairs programming, and that they do so in a manner that is balanced and equitable.† [4] So essentially, people received the similar information at the same time. In the past the national news was delivered by few weekly papers but technological advances brought a great potentia l market of viewers. The introduction of cable and internet made mass communication easier and cheaper. In 2010, nearly every household in America had access to either: radio, television, and at least one mobile device.[5] Americans enjoy a greater variety of view points, and this abundance of new implies political polarization can occur. Consumers of new media rely on news source they find as reliable and tend to avoid information that contradicts their prior beliefs. Fox news a conservative news outlet has a high believability percentage among Republicans (77% in 2012) and a low believability percentage among Democrats (37% in 2012).[6] Liberal media outlets have a similar ratings, high believability among Democrats and low believability among Republicans. It is safe to assume those with conservative beliefs are more likely to tune into a conservative media outlet and those with liberal views are more likely to tune into a liberal media outlet. These media outlets provide a common narrative on current events, a narrative that is suited for their audience. The audiences in turn are being told what they want to hear. And with the capabilities of the internet, the media outlets are able to target specific audiences and tailor information to reinforce what they already believe. This abundance of new outlets and targeting by the media contributes to political polarization. Modern campaigns for federal office are generally very expensive. Assembling campaign teams, raising funds, hiring consultants and technical specialists are all activities that cost money. There is no way for most candidates to organize and run a competitive campaign without the flow of money. Currently, money spent on major federal campaigns comes from private sources.[7] Money coming in from private sources raises a couple of problems in elections. Money is distributed unequally, so it threatens democratic equality, meaning, someone with more money could have more influence on the outcome. This also raises the concern that elected officials are more willing to serve their contributors than their constituents. This is entirely possible and could lead to elected officials taking more extreme positions on issues in order to please their contributors. For its part the federal government has stepped in to regulate the flow of campaign financing, creating the FEC to enforce law and to co llect and publish detailed information on campaign contributions. A 2010 Supreme Court decision banned all limits on independent spending led to the creation of SuperPACs. SuperPacs are essentially independent committees pushing their own agenda to support a candidate or attack a candidate. Unfortunately, candidates have no control over the SuperPACs and how they spend their money. Nearly $1.3 billion was spent independently on federal campaigns by parties and PACs in 2012.[8] The money generated by the SuperPACS is mostly spent to purchase television adverstising. In 2012, over 3 million political ads aired from January 1 through Election Day.[9] There was a substantial increase in volume and cost of political ads from 2008 to 2012 and a substantial increase in attack ads from 51% of ads aired in 2008 were attack ads to 61% in 2012.[10] At the same time, nonparty independent expenditures in congressional elections grew from $120 million in 2008 to $500 million in 2012.[11] Perhaps there is a correlation between attack ads and raising campaign funds. A campaigns ability to demonize an opponent, which provokes fear and anger among his constituents, is enough to motivate the candidate’s base to donate and turn out to vote. Polarization in Congress is not new. The extent of Congressional polarization depends on many factors, one being Primary Elections. Elections in Primaries differ than those in a general election. In Primary elections candidates tend to shift their positions either to the left or right end of the spectrum. Once they secured their party’s nomination, they shift their position to a more moderate position to attract independent voters. Candidates follow this method of campaigning because Primary constituents are more extreme than those in a general election.[12] Elections in the America preserves American democracy. Allowing citizens to pick their representatives and replace those that under performed. â€Å"The threat of replacement provides elected officials with a powerful incentive to listen to their constituents.†[13] Some voters may punish representatives that make an unpopular vote on issues by replacing him with another representative. This competition in primaries help create polarization within Congress.[14] When faced with competition in the primary election candidates tend to take extreme positions. Republicans candidates that face no competition/opponent had an average primary position .77 and those that encountered an opponent had an average primary position of .85[15], a position further from the center. This is because primary voters care more about a candidate’s positions than the general election voting base. The 2010 Tea Party phenomenon is an example of extreme and engaged primary constituents. The Tea Party movement knocked mainstream conservatives out of the picture, which in turn, hurt the Republican Party in the general election because of their extreme positions. The extremism and activism that exists in primary elections contributes to the political polarization in America. The ideological divide between Republicans and Democrats, Conservatives and Liberals is real. Polarization is not only present in the branches of government but also among the people. The political system that has been created has contributed greatly to the growth of polarization. The foundations can be traced back to the media’s influence over the public, financing of campaigns and the manner in which the public selects representatives. [1] Barry Burden, â€Å"The Polarizing Effects of Congressional Primaries,† in Galderisi et al. (eds.),  CONGRESSIONAL PRIMARIES AND THE POLITICS OF REPRESENTATION (2001). [2] (KJKV).pg.466. [3] (KJKV).Pg. 447 [4] (KJKV).pg. 629 [5] (KJKV).pg. 640 – It is entirely possible that despite having a mobile phone, the device may not be able to surf the Web, which limits the potential information sharing in that household. [6] (KJKV).pg. 638 [7] (KJKV).pg. 508 [8] (KJKV).pg. 511 [9] Erika Franklin Fowler and Travis N. Ridout, â€Å"Negative, Angry, and Ubiquitous: Political Advertising in  2012† [10] Erika Franklin Fowler and Travis N. Ridout, â€Å"Negative, Angry, and Ubiquitous: Political Advertising in 2012† [11] (KJKV).pg. 510 [12] Gary C. Jacobson, â€Å"The Electoral Origins of Polarized Politics: Evidence From the 2010 Cooperative  Congressional Election Study.† American Behavioral Scientist 56(12) 1612–1630. [13] (KJKV)Pg. 521 [14] Barry Burden, â€Å"The Polarizing Effects of Congressional Primaries,† in Galderisi et al. (eds.),  CONGRESSIONAL PRIMARIES AND THE POLITICS OF REPRESENTATION (2001). [15] Barry Burden, â€Å"The Polarizing Effects of Congressional Primaries,† in Galderisi et al. (eds.),  CONGRESSIONAL PRIMARIES AND THE POLITICS OF REPRESENTATION (2001).

Effects of Audit Fees on Audit Quality

Effects of Audit Fees on Audit Quality Chapter 1 In this part of dissertation, there is a grief introduction about this dissertation, which includes the following context: the background and overview of related researches in this paper; the motivation for doing this study and a introduction of the structure of this paper. Introduction Firth (1997) notices that the responsibility of auditor is reporting comparative correct financial information to shareholders in an independent position. However, what makes regulators concern more about is the client-auditor relationship, especially the economic relation, which formed in the long-term cooperation may have impact on auditors independent position. For a long time, because of the dependence of auditors fees on client firms, therefore, the controversy about whether this economic dependence might impair auditors independence position and audit quality make many empirical researches in the area. The impairment of audit independence caused by the economic relationship will result in the audit opinion shopping. Previous studies consider about the affects of audit fees on audit quality in two ways: high audit fees paid to auditors may be the reflection of the complexity of auditing process and also increase auditors effort. However, on the other hand, large audit fees paid to auditors might easy to build the economic bonding between client and auditors, thus, auditors are easy to compromise to audit independence, as the fear of losing highly profitable fees. Though a lot studies have researched the relationship between audit fees and audit quality, most of the studies just have blue results for their studies (Hoitash, Markelevich and Barragato, 2007). Basing on the theory that examining the fees paid by client firms will better analyze the relation between audit independence and audit quality, this paper uses the methodology consistent with the way used in previous studies, i.e. Kinney and Libby (2002), Choi, Kim and Zang (2006), Hoitash et al (2007), in which develop a methodology that is depended on the notion that audit fees related to expected fees have effect on audit independence and quality. Therefore, being same as previous studies here will use to audit fees model to measure the expected fees in order to compare with the actual fees paid to auditor. Using the methodology in Choi, Kim and Zangs (2006) study, the differences between actual fees and expected fees are divided into two parts: the positive one and negative one, which helps us to compare whether there is any different reflection when auditors are paid less or excess their expectation. As for the proxy for examining audit quality, the discretionary accruals mode l which drawn from previous literature are selected. As suggested by Choi, Kim and Zang (2006), the modified Jones model for discretionary accruals is used in this paper. The variables in models are selected according to previous studies which consider the influence on audit fees from perspectives of client firms sizes, auditing risk, complexity and the size of audit firms (Chan, Ezzamel and Gwilliam, 1993). Beside dividing abnormal fees into positive subsample and negative subsample, the combined sample is cut into other two subsample which are based to the sizes of audit firms, which aims to examine the different behaviors to audit fees between BIG4 auditors and NON-BIG4 auditors. Thus, the objective in this paper is to prove whether abnormal fees might result in lower audit quality and whether there is different behavior to abnormal fees between BIG4 and NON-BIG4 auditors. Continuing the previous study which is finished by Chan, Ezzamel and Gwilliam (1993), this study uses the data collected from UK market in order to find out related evidence from this market and 787 observations cover the period from 2006-2008 are collected from UK quoted public companies will help to examine audit fees paid to auditors. In addition to examine the relation between abnormal audit fees and audit quality, this study also follows the investigation which is finished by Ashbaugh, LaFond and Mayhew (2003) which focuses the study on whether the payment of non-audit fees has influence on audit independence. To extent this study, the paper here will test the ratio of non-audit fees to total fees paid to auditors which aims to find whether there is a positive relation between increased ratio of non-audit fees and decreased audit quality. Being different with Ashbaugh et als (2003) research which analyzes non-audit fees in full sample, this non-audit fees here will be analyzed in subsample with positive abnormal fees and subsample of negative fees respectively, thus, whether non-audit fees have different influences on audit quality when auditors are paid higher or lower fees than their expectation should be examined. The motivation for doing this study is based on the aim that finding out whether the economic bonding between auditors and client firms is existed really, as this relationship is one of the most controversial topic in public and academic area, especially after the Enron even and the failure of Anderson, this topic motivates more and more interesting in this area. However, according to the results of previous studies, many studies failed to prove the existent of this relationship between auditors and client firms, and the results in other relative studies are ambiguous. Moreover, because of active economic environment and accounting events, most studies paid attention on American market, as for other markets, seldom of relative investigations can be found. The aim in this study is try to find out relative evidence from UK market. The structure of this paper follows: the next part is a literature review in related area which introduced both early and latest studies; and then is the development of hypotheses the resource of relative theory and the contribution of hypotheses are included in this part. The design of methodology is presented in chapter 4 which has a description of important models in detailed. Furthermore, the chapter after it is the description of sample and the result of test, which is also the center of this study. The limitation and conclusion will be displayed in the last chapter which gives an overview and comment of this study. Chapter 2 There is a literature review of relative studies in this part. The literature review covers the studies in relative area which includes the result of studies and the development of methodology related to the investigation. The primary previous studies are displayed and concluded in this chapter. 1. The importance of auditor independence Since the collapse of Enron in US and the scandal of Andersen, the worlds capital market confidence was reduced (Beattie and Fearnley, 2002). A large of the attention is paid on accounting and auditing practices, especially on the auditor independence. As some scholars (Beattie and Fearnley, 2002) point about that the independence of auditor is the base of the public confidence to audit process and the guarantee of the quality of financial information. In addition to this, rather than a benefit to investors, auditing also reduces the cost of information exchange for two sides (Douch, 1980 and Simunic, 1982). From these words, we can easily know that a high quality of auditing information might ensure the reliability of market information, therefore, many experts in this area focus their empirical researched on factors for the reduction of auditor independence in order to find out the reasons for impairing auditor independence. The economic bonding between client and auditor account f or an important position in this kind of research. 2. Review on the payment of high audit fees on opinion shopping DeAngelo (1981) shows the evidence through investigating the low balling phenomenon in audit market that when audit firms have a significant economic benefit on client firms, audit quality and independence are easy to be reduced. The same as DeAngelos (1981) research, Magee and Tseng (1990) also have similar conclusion. Authors extend the previous research (DeAngelo, 1981) to find out in which condition the economic bonding may lead to the impairment of audit independence. The study provides a result that when auditors compensation is tied to the decision of audit opinion and then, their independence is more likely to compromise to economic bonding. Frankel, Johnson and Nelson (2002) take the research in this area to provide empirical evidence for the relation between audit fees and earnings management. Their study is based on data selected from 3074 proxy statement listed in SEC in the period from Feb 5, 2001 to June 15, 2001. The evidence of this research confirms the assumption th at there is an association between audit fees and the possibility of the compromise of audit independence. Kinney and Libby (2002) continue the research from Frankel, Johnson and Nelson (2002). Through analyzing the empirical research which has been done in the previous study, authors draw up a conclusion that auditors are probable to loss their independence in reducing their willingness to resist with client-induced biased in reporting audit opinion, when there is a strong economic benefit between auditors and clients. However, some empirical tests in the same area conclude the opposite results. Craswell, Stokes and Laughton (2002) do the research to indentify whether fee dependence have impairment on audit independence. They do the research from both aspects of national market level and local market level, but they find evidence neither from national market level and local market level can demonstrate that fee dependence has negative impact on audit quality. In other words, the economic bonding is not existed in the auditor-client relationship. In the following paragraphs, literature review about the impact of abnormal audit fees and non-audit fees on audit opinion shopping are shown. 2 .1 The review of abnormal audit fees on opinion shopping From the literature review above, the evidence for the opinion shopping through the behavior of paying high non-audit fees is still absent. And some auditors (Kanodia and Mukferji,1994) point out that switching incumbent auditors cause clients loss initial engagement and negotiate fees, beside this, switching auditors is less likely for client firms to achieve clean opinion (Chow and Rice, 1982) and event more conservative audit opinion (Krishnan, 1994). Therefore, comparing with paying high non-audit services fees and switching auditors, paying auditors with higher audit fees is a more efficient and less risk approach in opinion shopping (Fang and Hong, 2004). However, although there are some proofs can provide the assumption that higher audit fees, on some extent, can exert impact on audit quality, to analyze the relation between abnormal audit fees and audit quality, there are many factors should be concerned about, as these factors (no just economic bonding) also result in high fees. Some practitioners extend their research in this area by analyzing the association abnormal between audit fees and the changes in audit opinions. Hoitash, Markelevich and Barragato (2007) consider the high audit fees paid to auditors on two aspects: one is the positive side which suggests paying high fees can increase auditors effort in their jobs, thus, the quality also be improved; the other is the negative side which suggests that high audit fees paid to auditors may enhance the economic dependence on clients, thus, auditors independence is easy to compromise to economic benefit and audit quality also reduced. In the research, they examine the fees paid to auditors between the period over 2000-2003, using two metrics to assess audit quality: the accruals quality measure and the absolute value of performance-adjusted discretionary accruals. They predict abnormal audit fees by using pricing model from previous studied Simunic (1980), and consider about the factors may have impact on fess pricing, such as risk, complexity, and company size. The outcome of this investigation shows the conclusion that abnormal audit fees might result in economic bonding and thus impair audit quality. Similarly, Choi, Kim, and Zang (2006) have the same category of abnormal audit fees: the positive abnormal fees and the negative abnormal fees, the sample in this research constituted by the data collected from 9820 listed large companies audit fees observations during 2000-2003 period. Study also choose model from Simunic (1980) to estimate the audit fees. The result of the regression model shows that evidence that the possibility of auditors independence compromise to economic bonding is depending on whether clients may pay higher audit fees than the normal fees. In another word, audit quality will be impaired by abnormal fees. Fang and Hong (2004) also issue the opinion about the abnormal fees that high fees paid to auditors may be caused by the real improvement in companies; therefore, the positive increase in audit opinion may also cause the increase in audit fees. Authors examine the relation between abnormal audit fees and audit quality by comparing the audit opinion in present year with the prior year, and find out the association between the abnormal fees and the changes of opinions. The database in this research is comprised by Chinese listed companies during the period from 2000-2002. Through the testing in regression model, authors find that the result is consistent with the positive relation between abnormal audit fees and improvement in audit opinion, which provides evidence that client companies succeed in opinion shopping through overpaying to auditors. 2.2 The relation between the size of audit firms and audit quality But one point worth researcher to notice is the higher payment of audit fees does not mean the tendency of opinion shopping necessarily. Some evidences from other area can proof that the purpose of opinion shopping is not the only reason of high audit fees. Simunic (1980) issues his opinion in the research of audit pricing that the competition in audit market is function of fees pricing. The same as this theory, the research on the low balling behavior (DeAngelo, 1981; Kanodia and Mukferji, 1994) confirm the opinion that competitive market will produce influence on audit fees. In addition to this, the audit firm sizes, the quality of auditors also have effects on audit price. Francis (1984) analyzes the effect from audit firm size on audit fees. Author researches for the evidences by comparing the differences of audit fees of Big-8 (Big-4 now) firms and of non-Big-8 firms over the period from 1974-1978 in Australian market. The research provides the evidence that there is larger size audit firms will result in higher audit fees, at the same time, study demonstrates that higher audit fee is consistent with higher audit quality. The similar research is done recently by Choi, Kim, Liu and Simunic (2008) through using a large sample from 1 5 countries and a cross-country regression. Beside this, study links the research to audit characteristic and legal environment. After analyzing the difference between the fees in Big-4 firms and non-Big-4 firms, authors achieve the conclusion that the relation between firm size and the level of audit fees is existed. According to the interview finished among auditors (Chan, Ezzamel and Gwilliam, 1993), the BIG 6 and NON-BIG6 (BIG4 now) auditors confirm that the BIG6 premium might exist if comparing with very small audit firms, but no medium size firms. The interview here reflects a phenomenon that the difference in audit fees between BIG4 and NON-BIG4 audit firms are not so obvious. 2.3 The payment of non-audit services fees on opinion shopping The provision of non-audit services by audit firms to client firms is another controversial topic in opinion shopping. Policy makers argue that the provision of audit and non-audit services to same clients is possible to reduce the level of auditors independence (Houghton and Ikin, 2001). At the same time, auditors protect themselves by arguing that supplying non-audit services does not impair their independence, because these works are often be done by different partners and staff. For a long time, researchers have never stopped investigating in the area. 3. The influence of non-audit fees on audit independence As to the audit independence, there are many definitions for it. DeAngelo (1981a, p.186) defines audit independence as the conditional probability of reporting a discovered breach; Knapp (1985) provides the definition as the ability to resist client pressure; the definition from AICPA (1992) is an attitude/state of mind; according to Magill and Previts (1991) definition, audit independence is a function of character, with the attributes of integrity and trustworthiness being key and ISB (2000) defines audit independence as the freedom from those pressure and other factors that compromise, or can reasonably be expected to compromise, an auditors ability to make unbiased decisions. Although there are somewhat differences between those definitions of audit independence, they have a common point that is the importance of objectivity and integrity (Beattie and Fearnley, 2002). Beside provide the audit services to clients, audit firms also provide other services to clients, these services are called non-audit services, such as management advisory and consulting, but the compliance related services, such as taxation and accounting advice, are also included in them. However, as many experts (Beattie, Brandit and Fearnley, 1996) point out that this kind of non-audit services related closely to the annual reporting round. Therefore, the use of consultancy for non-audit services is somewhat wrong. What is discussing most in academy about the provision of non-audit services is the potential conflict of interest faced by audit firms who receive large non-audit fees from their audit clients. For example, after the Enron case, it was disclosed that Andersen received $25m in audit services fees and $27m for non-audit fees (Beattie and Fearnley, 2002). So, such high non-audit services fees paid to audit make public and scholars to suspect that the provision of non-audit services increases the economic bonding between auditors and clients. Many investigations are based on the assumption that the provision of non-audit fees reduces auditors independence, as they fear for losing high profit engagement with clients in the future; therefore, they are probably to give up independence for high profit. 3.1 The review of the researches in association between non-audit fees and audit quality In the early 1980s, researchers had found that the percentage the revenues from providing other services in audit firms had increased lot (Barkess and Simnett, 1994). The early empirical study is done by Simunic (1984). Author establishes his study on the assumption that those client companies who purchase non-audit services have a higher audit fees paid to auditors than audit fees from those companies who do not purchase non-audit services, and both of them hire the same incumbent auditors. In this investigation, author just focus the test in Big-8 (Big-4 now) firms, which avoids the differences on audit quality, and selects a database compromise of 397 US listed companies. From the research, he finds out than there is a positive relation between non-audit services and audit fees. Simon (1985) continues previous research (Simunic, 1984) in this area by using more recent data in the period from 1978-1983. His research depends on the voluntary disclosure from proxy statements (the non-audit services fee is not disclosed that time). His research also produces the result that client firms who purchase non-audit services have higher audit fees than those companies without the engagement of non-audit services with audit firms. The evidence from UK market (Ezzamel, Gwilliam and Holland, 1996) constitutes the research on the data from 314 UK listed companies. From the study, authors found out similar result consistent with previous researches (Simunic, 1984; Simon, 1985). To be different from above studies, this study joints non-audit services with other factors together to investigate the effects on audit pricing. Many previous researches have confirmed the phenomenon that the positive relationship between the purchase of non-audit services and higher audit fees paid by clients exists. But the existence of this relationship causes regulators, practitioners and publics attention about whether this economic bonding between client firms and auditors might impair audit independence. Barkess and Simnett (1994) concern about independence on two aspects, one perspective is to examine whether those clients purchase other services from auditors are less likely to receive qualified opinion; the other one is the determination of the relationship between the provision of other services and audit service by comparing those companies who provide non-auditor services but do not change auditors and those companies change auditors. In the study, the sample is compromised by the Top 500 listed companies in Australia for each of the years from 1986 to 1990. From the study, they conclude the result that 85%of the companies in the research purchased non-audit services from the incumbent auditors and the increase in the percentage in stable in the period. In addition to this, their result supports the point that there is a positive relationship between audit fees and the provision of non-audit services. As far as the audit independence concerned, their research show that there i s not identified relationship between the supply of non-audit services and the type of audit report, as they found that there were 308 qualified opinions in the total sample of 2094 audit reports. Therefore, they concluded that there was not enough evidence can demonstrate the hypotheses that auditors were less likely to issue the qualified opinion when the level of non-audit services to clients was higher. In other words, the provision of other services does not impair audit independence. However, Wines (1994) concluded the opposite result by testing 100 public companies on the Australian Stock Exchange at 30th June 1980, in the sample, 24 of these companies were failed to do the test, therefore, and author examined the 76 left for over the period of ten years. From the test in these 76 listed companies, author drawn up the findings that 7 of 76 companies paid a higher level of remuneration for non-audit services to auditor than the provision of audit services and those companies with non-qualified opinion had higher payment of non-auditor services fees than those companies with qualified opinion (28 companies. Hence, Wines gives the summary that the evidences from the research in 76 listed companies associate with the assumption that the provision of non-audit services has impairment on auditors independence. Wines (1994) also points out the limitation in his research is difficulty in assessing audit quality by considering the frequency with which auditing firms iss ue qualified opinions. However, one problem in Barkess and Simnett (1994) and Wine (1994) studies is that their sample is not large enough in test. Craswell (1999) makes advantage in his study by using a larger data sample and makes the evidence related to auditors actual decisions. The fiscal-year data chose by author to examine are obtained from who audit Australia, the sample is consisted by 885 public listed companies in 1984, 1477 in 1987 and 1079 in 1994, the results show that in each of the year (1984, 1987, 1994) the result does not associate with the assumption that non-audit services have negative effect on auditor independence, which is consistent with Barkess and Simnett (1994). But one limitation in his research is that this study just compares the companies with qualified opinions with those companies with unqualified opinions, while a better test should compare the companies with qualified opinions with such companies with clean opinions but experienced problems and likely to raise qualifications. Although most of the investigation have done by researchers show that the provision of non-audit services does not impair audit independence, regulators still hold the assumption that auditors will prefer to give up their independence in order to obtain more non-audit services fees from clients (DeFond, Raghunandan and Subramanyam, 2002), especially after the Enron accounting scandal. In 2002, the Sarbanes-Oxley Act (the Act) imposed the prohibition on the provision of non-auditor services, which based on the direction of enhancing auditor independence, reducing conflict of interest and the concern that all non-audit services were not created equal (American Institute of CPAs, 2002). At the same time, the US Securities and Exchange Commission (SEC, 2002) made the revision the Commissions regulations related to the non-audit services, which are consistent with the content in Sarbanes-Oxley Act. After the prohibition on non-auditor services added in Sarbanes-Oxley Act and SEC was carried out, many scholars continue the prior researches in this area. Frankel, Johnoson and Nelson (2002) used a sample constituted of 3074 proxy statements, used two indicators (discretionary accruals and the likelihood of firms meeting earning benchmark), to test whether audit independence would be reduced when the non-audit services grew. The consequence of the research indicates the evidence that there is an association for the assumption that auditors likely tend to sacrifice their independence when the non-audit services fee is high. Ashbaugh, LaFond and Mayhew (2003) continued this research, but the conclusion challenges the results made by Frankel, Johnoson and Nelson (2002). In the test, they used the same indicators as prior one. In the test, they find that there is no relation between positive discretionary accruals and auditor fee metrics; furthermore, their test proof that the relatio n between fee ratio and the likelihood that firms beat analysts forecasts is not existed, in other words, auditors independence will not compromise to clients high non-audit services fees. 4. Review of the development of models In empirical studies, the relative models will help to connect independent variables together in order to analyze the relation between each variable. In the study of the relation between audit fees and audit quality, the most important models are the model for measuring audit fees and audit quality. In this part, a review of the development and modification of two models is displayed. 4.1 Review of the development of audit fees model Since Simunic (1984) develops the audit fees model in order to predict the expected audit fees, the model has been developed lot in these years. In the beginning, Simunic (1984) provides the theory that the audit fees level will be affected by the several factors, such as the client firms sizes, the complexity of auditing process, audit firms sizes and audit risk. The following scholars provide the related variables for model which the used to decide expected audit fee. Chan, Ezzamel and Gwilliam (1993) point out in their study audit size is an explanatory variable which has important influence on the determinant audit fees. In the study, authors suggest to use the measurement of turnover to control audit size, which is also the measurement of client firms sizes. However, the use of turnover as determining is not unproblematic because the definitions of turnover are varying widely between companies and industries. Therefore, to measure audit size and client firms sizes, many researchers choose the total assets as variable. To consistent with previous studies, Ashbaugh, LaFond and Mayhew (2003); Choi, Kim and Zang (2006); and Hoitash, Markelevich and Barragato (2007) use the nature log of total assets to control client firms sizes and audit size. In addition to using total assets and turnover as proxies to audit size, on most investigations, likes Ashbaugh et al (2003) choose the number of employees to quantize audit size. Both of these scholars use number of business segments and geographic areas in measuring audit sizes. As for the measurement of complexity of audit process which is another reason for increasing audit fees, Chan et al (1993) suggest to use the number of subsidiaries to measure it. According to previous studies (Ashbaugh et al ,2003; Hoitash et al ,2007), the proportion of foreign subsidiaries will have influence on the increase of audit fees, therefore, the ratio between foreign subsidiaries and total number of subsidiaries is selected to measure this effect on audit fees. Furthermore, Choi, Kim, Liu and Simunic (2008) use the ratio of the sum of inventories and receivables to total assets to present complexity. Lastly, the dummy of gain or loss before extraordinary items is a popular variable in latest studies, such as the study in Hoitash et al (2007). The level of risk in audit processing is another factor causes increase in audit fees. Turley and Cooper (1991) provide the hypothesis that there is a positive relation between audit risk and audit fees. Chan et al (1993) predict higher risk makes consequence in higher audit fees is because auditors want to take the excess fees than normal level as an insurance premium and this hypothesis is supported by interview findings. Most of previous studies focus on using such variables as liquidity ratio (the ratio between current liabilities and current assets), and gearing ratio (the leverage), to test the level of audit quality. However, as previous scholars point out that the audit risk which is the reflection of the nature of the business of the enterprise and the control of enterprise is difficult to measure. Therefore, the subjective judgments in measuring audit risk are hard to avoid. The level of client firms performances is will also has impact on audit fees. According to the interviews between audit partners (Chan, Ezzamel and Gwilliam, 1993), it is confirmed that there is a link between the level of client firms profitability and the level of audit fees, and the association between them is negative. Furthermore, it is commonly agreed that when a client is facing with financial pressure is more likely to ask for controlling overhead costs wich might be result in higher audit fees. To measure the level of this variable, Chan et al (2003) use the return on equity to measure it, while other researchers like Hoitash et al (2007) and Chan, Kim, Liu and Simunic (2008) use the return on assets to measure this. Beside variables above, there are other potential reasons which might also cause the changes in audit fees. However, seldom of previous studies pay attention on these potential variables (Chan, Ezammel and Gwilliam, 1993) according to the study finished by Chan et al (1993), the control of ownership is also one of the variables in audit fees model. The hypothesis in their paper makes the assumption that the extension of audit services will be a factor in the ownership control as companies with a diverse ownership structure are required a higher quality audit. Therefore, the audit fees are increased. However, it is difficult to measure the extension of ownership control directly. The timing variable is another reason in the fluctuation of audit fees (Chan et al, 1993). According to the audit season in UK market, the accounting year between 1 December and 31 March is the busy season, others are non-busy, and the former season will increases audit fees as auditors have a comparatively shorter deadline in it. Moreover, though test, authors find that the legal liability also have impact on the level of audit fees, as the evidences demonstrate that legal liability is a fee-increase factor. Lastly, other variables, such as the location of auditors, are seldom be used as variables in investigations. 4.2 Review of the development of discretionary ac