The Abortion Debate

Introduction â€Å"An estimated 43% of all women will have at least one abortion by the time they are 45 years old† (Farrell 1). This statistic was reported by a sociology researcher named Farrell in a global report on abortion. To show how widespread abortion is practiced globally, it is reported that there are about 42 million abortions done in each year and more than 115,000 abortions done every day.Advertising We will write a custom term paper sample on The Abortion Debate specifically for you for only $16.05 $11/page Learn More Almost half of these abortions are illegal (Farrell 1). Certain researchers note that, abortion is practically the most common surgical procedure in the world today because regardless of the laws or moral issues surrounding the issue, abortion is a very common practice for women worldwide. Abortion is reported in all social classes, genders, religions, races (and other forms of social strata). In fact, history shows th at abortion is a practice that started long time ago. Almost all societies practiced abortion, including ancient societies such as Egypt, Greece, Rome and other medieval societies (McFarlane 803). Some researchers such as Ginsburg (1) explain that, abortion is nothing short of human behavior. However, because of the ethical and moral issues surrounding the practice, it is estimated that two out of three abortions done in the world are illegal. The illegality of abortion is further marred by the fact that most illegal abortions are done by untrained providers and in non-clinical environments. Illegal abortions are reported to claim about 78,000 women annually (Farrell 1). The statistics are even higher for women who have become infertile or injured as a result of unsafe abortions since it is reported that, for every abortion-related death, there are several infertile and injured women. The number of unwanted children born from unwanted pregnancies is even higher. This phenomenon lead s to child neglect and increased poverty and child abuse levels. The number of women who procure abortions sometimes recur because current statistics show that about 35 of every group of 1000 women procure abortion annually (McFarlane 803). Statistics also show that, there is no significant difference in the number of abortions done in developed and developing nations, but the illegality (or legality) of the practice has an important role to play in ensuring the safety of the procedure. In countries where abortion is illegal, it is often very unsafe to do an abortion. Accessibility is also an important issue in the abortion debate because a third of women seeking abortion services are said to lack access to legal abortions (McFarlane 803). The rate of deaths for this group of women is estimates at 330 deaths per every group of 1000 women who lack access to safe abortion (Farrell 3). In countries where abortion is legal, there are very few incidents of death. For instance, America re ports only 1% of abortion-related complications and deaths because abortion is legal.Advertising Looking for term paper on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More The impact of abortion in the society is adverse. For instance, there are some women who are either too embarrassed or afraid to seek hospital services (after procuring abortion and suffering complications). However, it is estimated that when this group of women seek hospital services, they are likely to take up two-thirds of all maternity beds (Farrell 5). The significance of this fact is to show the extent that abortion-related complications can compromise maternity and emergency services. The legality (or illegality) of abortion is deemed to the main make-or-break factor for safe or unsafe abortions because illegal abortions amount to unsafe abortions. However, even in places where abortion is legal, women may still be unable to procure safe abortion (and resort to unsafe abortions). The sheer number of abortion-related practices in the world has led to intense debates regarding the moral and legal issues surrounding abortion. However, somebody may ask how the world came to this situation because throughout history, abortion has been perfectly legal. The 19th century marked a change in ideology because it is during this time that most countries declared abortion illegal. On each side of the debate, there is a pro-choice and pro-life movement. The pro-choice group suggests that, women should be allowed to choose if they should have an abortion (or not) while the pro-life group suggests that, abortions should be illegal because they infringe on the right to human life (Farrell 1). The pro-life group is synonymous to anti-abortion stances but the pro-choice group is synonymous to pro-abortion stances. Due to the raging debate regarding abortion, different people, institutions and even countries have adopted different views about aborti on. For instance, most religious groups do not support the arguments for abortion because they believe it contravenes the right to life. Moreover, religious groups observe that, legalizing abortion is likely to promote immorality. In their view, legalizing abortion is unethical. Some countries share this view and have prohibited all forms of abortion. Such countries include â€Å"Chile, El Salvador, Nicaragua, the Dominican Republic, Malta, Uruguay, Vatican City† (Farrell 13). In America, abortion has ordinarily been deemed legal (after 1973) when it was established that, many abortion-related complications were reported in state hospitals. Though the legalization of abortion has significantly led to increased abortion-related complications, the right of women to choose abortion (or not) has been greatly hampered by pro-life crusaders.Advertising We will write a custom term paper sample on The Abortion Debate specifically for you for only $16.05 $11/page Learn More The lifting of restrictions on abortion was only realized after the Second World War when certain communist states like Russia made abortion legal. Most western countries liberalized their laws to allow the same. The trend is quickly spreading to most developing states around the world (Farrell 18). This paper is a critical analysis of the abortion debate. Comprehensively, the paper includes the literature review section, critical analysis section and the conclusion section. The literature review section reports on the arguments surrounding the abortion debate but the critical analysis section gives a personal account of why abortion should be legalized. A conclusion summarizing the findings of the study finalizes the debate. Literature Review The abortion debate has torn legislators and societies right in the middle. Its arguments can be perceived from political, medical, ethical and moral points of views (McCoyd 133). Pro-life crusaders argue that, since aborti ons are undertaken after life is formed, terminating pregnancies is nothing short of committing murder. From this understanding, pro-life crusaders perceive abortion to be contrary to the doctrines of â€Å"sanctity of life† because it does not respect human life. This argument has been supported by the perception that civilized societies should not allow one person to take the life of another. Reference is made to court or judicial systems that punish murder when one person kills another. Abortion is therefore perceived to be no different from conventional murders and it should be punished in law. Since pro-life crusaders have encountered opposition from pro-choice crusaders (regarding what they propose should be done to unwanted children), pro-life crusaders argue that adoption should be used as the main alternative to abortion (McCoyd 133). The argument behind this assertion is the perception that adoption and abortion achieve the same results. The concept of an unwanted c hild is therefore not tolerated by pro-life crusaders because they give an example of more than 1.5 million American families that need to adopt a child (McCoyd 133). The numerous death, injury and infertility statistics associated with abortion is also another argument that has been used by pro-life crusaders to campaign against abortion because they suggest that death or injury statistics (related to abortion) can be easily eliminated if adoption is not condoned.Advertising Looking for term paper on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More In cases where rape or incest has occurred, pro-life crusaders note that performing abortion equals to punishing the innocent child for the crime. Instead, they suggest that, perpetrators of the crime should be punished (and not the children). Where conception has not occurred, pro-life crusaders advocate for the use of medical techniques to avoid pregnancy. Pro-life crusaders also warn against using abortion as a form of contraception because it is not similar to other types of contraceptives (McCoyd 133). They distinguish abortion from other types of contraceptives because abortion occurs when life is already formed while other types of contraceptives are taken when life is not formed. To counter the claims of pro-choice crusaders who suggest that, women should be given the choice to decide if they want to be pregnant or not; pro-life crusaders suggest that contraceptive use should be used always, and if it is not possible to use contraceptives, abstinence should be practiced (McC oyd 134). There is also a â€Å"tax† clause associated with the abortion debate whereby, if abortion is legalized, tax payers would be required to fund the procedure. People who are against abortion cite the hesitance by tax payers to fund abortion. This argument has especially been used to voice negative tax payer’s sentiments about abortion in the US. The large population of young women who procure abortion has also been cited by anti-abortion crusaders as a weakness of the abortion debate because this group of young women is not in a position to make mature decisions about abortion. Many citations have been made regarding the regrets of many young women who procured abortion at a young age. These regrets have mainly been attributed to the psychological pain associated with abortion. Advocates for abortion however have different views about the practice. Regarding the argument that abortion amounts to murder (because a human being is killed), abortion crusaders note that, most abortions occur during the first trimester of conception (McCoyd 134). Within this trimester, the fetus is normally perceived to be dependent on the mother and therefore, it cannot be regarded as having a life of its own. Abortion crusaders also draw a strong distinction between personhood and human life. In this argument, pro-abortion crusaders note that, abortion cannot be deemed to be murder because if there is life in the human â€Å"seed†, then those that get thrown away are also murdered. The argument that adoption is a good alternative to abortion is also contested by pro-abortion crusaders because they observe that the decision to adopt (or not) is still made by the mother. In this regard, they note that, adoption is not different from abortion because they are both choices made by a woman regarding if to keep a child (or not). Current statistics support the argument by pro-choice crusaders because it is reported that, very few women choose to give up their babies for adoption after birth (McCoyd 133). Among white mothers, it is estimated that, less than 3% would give up their babies for adoption and among black mothers, it is estimated that, less than 2% would give up their babies for adoption (these statistics apply to unmarried women) (Graves 31). Another argument made by pro-abortion activists is that, abortion is a perfectly safe procedure and it has less than 0.5% risk of complication (Graves 31). Moreover, as mentioned in earlier sections of this paper, it is documented that majority of abortions (more than 88%) are done within the first trimester. This period reduces the risk of suffering severe medical complications. The low risk of medical complication undermines the argument that abortion increases infertility and long-term medical-related fertility problems. Since abortion has been voiced as a viable procedure for getting rid of unwanted babies (born from rape and incest), pro-choice activists say that, forcing such victim s to have babies is likely to cause more psychological harm (Graves 31). Instances are given where victims are too traumatized to report rape or incest, thereby minimizing the possibility of preventing pregnancies. For instance, after-pills are noted to be ineffective in situations where victims are too traumatized to think of contraceptives. Sometimes, it is observed that, victims are not even aware that they are pregnant and therefore, they cannot prevent pregnancies. Such situations call for abortion. The argument that abortion is widely misused as a form of contraception has been disputed by some pro-choice experts because they note that, even with responsible contraceptive use, a woman can still be pregnant. Statistics show that only 8% of women who procure abortions are not subscribed to any contraceptive measure (Graves 31). The above percentage shows that, most women who seek abortion are under some form of contraception. The argument that, women abuse abortion as some form of contraceptive is therefore widely disputed by pro-choice activities. Pro-choice activists have even associated the abortion debate to the civil rights debate. They argue that, the decision to deny women the right to abort (or not) is a contravention of civil rights. Denying women the right to choose if to have children or not is therefore a contravention of their right to reproductive health. Equally, this situation could be equated to dictating if women should have the right to have children or not. For instance, if the government is allowed to force women to have children, this situation is not different from a situation where the government forces women to take contraceptives or sterilize themselves. Since most women who procure abortions are young, pro-choice activists note that forcing teenagers to have babies once they are pregnant is likely to cause a future social catastrophe. Evidence is given of the high school drop-out rates, inadequate prenatal care, overreliance on p ublic assistance to raise children and the increase in health problems and divorce rates (among teenage mums) as just a few reasons for the legalization of abortion (Graves 32). The taxpayer question advanced by pro-life crusaders is also heavily contested by pro-choice activists who equate funding abortion to funding a war. Their argument is centered on the fact that, legalizing abortion would do nothing more than offer poor women the same level of medical choices as rich women. Alternatively, they suggest that, the voting booth would be the right place to voice personal concerns. Moreover, the psychological toll associated with abortion is also equated to any other form of stress that plagues people every day. The American Psychological Association also cites studies showing that there is no concrete evidence of post-abortion syndrome in women who have had abortions (Graves 35). From this understanding, pro-abortion activists do not see any strong reason why abortion should not be legalized. Critical Analysis Though abortion is a multifaceted concept, the main argument behind abortion is if women should be given the right to have children or not. The freedom to make choice is normally guaranteed by the law but abortion is a unique issue because some people perceive it to be an infringement of the right to life as well. However, the main issue that people should be thinking about revolves around the â€Å"big picture† behind abortion. Say, abortion was made illegal and women were forced to keep their children if they got pregnant. Such a situation would obviously lead to an increase in the number of unwanted children and a resultant decrease in the standards of living (especially in developing countries). This assertion is true because it would be difficult to take care of unplanned babies. There is already a raging debate discussing the increase in world population viz-a-viz the planet’s capacity to sustain human life. The world is finite and t he human population should also be perceived to be finite (and not infinite like pro-life advocates would argue). The abortion debate should therefore be analyzed from its potential to cause a social, economic and political disaster if populations are not checked. In today’s world of high inflation, and tough economic times, it is not advisable to force women to have children (just) because they are pregnant. Abortion would give women and families the right to choose if they should have children or not. In this manner, they will be able to evaluate their circumstances and determine if they should support another life (or not). Since abortion is a controversial issue and is subject to culture, its dynamics should be considered. Having a â€Å"blanket† policy of illegality regarding abortion is not sensitive to human dynamics like culture, socio-economic status, educational levels and the likes. However, giving people the right to make a choice is a sensitive way to acco mmodate varying points of views. For instance, there would be no harm for people (or cultures) who view abortion as a contravention of the right to life because they will have the freedom to keep their children. However, people who want to be given the right to choose if to have a baby or not would lose their right to do so if abortion was deemed illegal. Legalizing abortion is therefore a social and economic freedom that works for all. It is a fair justice system that respects the rights and views of all. Conclusion After weighing the arguments for and against abortion, this paper notes that it is advisable for societies to respect the right of choice because it accommodates varying points of view (which is the hallmark of democracy). People should therefore be given the right to choose if they want to have babies (or not) because they should be in a position to determine their destinies. The government should not be the one to make such a decision. In this regard, abortion should be legalized. Works Cited Farrell, Courtney. The Abortion Debate. New York: ABDO, 2008. Print. Ginsburg, Faye. Contested Lives: The Abortion Debate In An American Community. Los Angeles: University of California Press, 1998. Print. Graves, Earl. â€Å"More Fuel for Abortion Fire.† Black Enterprise 3 October. 1990: 31-40. Print. McCoyd, Judith. â€Å"Women in No Man’s Land: The Abortion Debate in the USA and Women Terminating Desired Pregnancies Due to Foetal Anomaly.† The British Journal of Social Work 40.1 (2008): 133-153. Print. McFarlane, Deborah. â€Å"The Abortion Debate in the World Arena.† Journal of Health  Politics, Policy and Law 26.4 (2001): 803-806. Print. This term paper on The Abortion Debate was written and submitted by user Jonathon Juarez to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

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

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

Free Movement of Goods Essay Example | Topics and Well Written Essays - 2500 words

Free Movement of Goods - Essay Example (a) Under Portuguese law the Company has to pay a small fee to the Portuguese government agency when it exports goods to Portugal. In order to answer this is question it needs to discuss Article 23-25. For trade between Member States of the EU, the basic rule is laid down in Article 25(12) EC. 'Customs duties on imports and exports and charges having equivalent effect shall be prohibited between Member States. This prohibition shall also apply to customs duties of a fiscal nature.' It was held that Article 25 (then Article 12) could be relied on by individuals in the national courts in Case 26/62 Van Gend en Loos2. This was the first case in which the ECJ held that a Treaty article could have 'direct effect' Customs duties as such were successfully abolished early in the history of the Community (July 1968). However, it was not originally clear what was covered by the concept of 'a charge having equivalent effect' (CEE). The Commission brought a number of cases against Member States in the 1960s and the ECJ took the opportunity to give a very wide meaning to this phrase. One such Case 24/68 Commission v Italy ('Statistical Levy')3, involved an Italian levy on imports and exports across its borders. ... The ECJ emphasised that it is the effect, not the purpose, of the levy that matters: extra fees and charges are likely to put imported goods at a disadvantage compared with domestically produced goods. It also dismissed the Italian Government's argument that the statistical data was a 'service' to traders, which they should pay for. The ECJ ruled: 'Any pecuniary charge, however small and whatever its designation and mode of application, which is imposed unilaterally on domestic or foreign goods by reason of the fact that they cross a frontier constitutes a charge having equivalent effect'. The key part of this definition or test is whether the sum of money has become payable because goods have crossed a frontier within the EU. If it can be shown that the sum is payable for some other reason - for example as payment for a specific service carried out for the trader, such as provision of storage facilities, then it follows that it is not payable because goods have crossed a frontier, and so does not fulfil the Court's definition of an illegal charge. The ECJ has held that the prohibition on 'charges of equivalent effect' also applies to goods imported directly from third countries: see Case 37, 38/73 Diamantarbeiders v Indiamex,4. This means that the CCT duty can be levied on such goods, but no other charges can be added by the Member States. The EC Treaty does not contain any exceptions or defences to Article 25 (the prohibition is strict and absolute) but there are some situations that fall outside the prohibition because they do not fulfil the above test. The money raised by those fees is to pay for a data information service in respect of goods imported into and exported from Portugal. In Case 63/74 W. Cadsky SpA v Instituto nazionale

Research Paper Example | Topics and Well Written Essays - 2250 words - 3

Research Paper Example The most recent statistics related to cyber bullying have pointed to a very worrying social trend that is associated with the social media usage. According to the 2014 cyber bullying statistics, 70% of the youths globally are being bullied through social media, while 37% of them are experiencing highly frequent bullying (Bullyingstatistics.org, n.p.). Additionally, according to a recent report released by the joint task force of the Department of Education and Skills (DES) and the National Office for Suicide Prevention (NOSP), the victims of social media bullying are increasingly showing signs of poor peer relationships, increased anxiety, poor academic performance, psychological instabilities, self-harm tendencies and suicidal thoughts (Gleeson, 5). Nevertheless, it is not only the victims who are negatively affected, since the cyber bullies are increasingly showing behavioral anomalies. The statistics on the effects of social media bullying are even running from alarming to totally terrifying. For example, the recent data on the implications of social media bullying, such as the one reported by the Megan Meier Foundation, indicated that 29% of the social media bullying victims, and 38% of the frequently cyber-bullied victims reported either suicidal thoughts or suicidal attempts (Megan Meier Foundation, n.p.). The stroke that breaks the camel’s back is the evidence that suicide ranks as the third leading cause of death for young people between the age of 15-24 years (Megan Meier Foundation, n.p.). It is when such realities start to dawn on the society that the society finally realizes that a tool that was first meant to enhance social welfare, can turn into a destructive social weapon, which eats the society from within , in a manner that cannot be easily mitigated. At this point it becomes necessary to pause and ask; why is social media bullying such and pandemic for the modern society? The answer to this question is that statistics

Wholesale Marketing Channel Case Study Example | Topics and Well Written Essays - 1250 words

Wholesale Marketing Channel - Case Study Example Furthermore, these retailers create delays in order to frustrate the customers and tarnish the reputation of the company in the market. As a result, the most appropriate marketing channel for FOXXY is the use of the wholesalers. Unlike in Canada whereby the company was able to use internal sales representatives to distribute products in different parts of the country, the US market requires a different approach. The reason is that the target market requires different segmentation strategies in order to position the products strategically in the market. Therefore, the use of wholesalers will offer the company with an opportunity to focus on the production system. Therefore, the company will produce high quality products which meet the tastes and preferences of the target market (Keillor, 2013). The reason is that majority of the target customers are young people who have a disposable income that they are willing to spend on high quality products. However, this group has access to information especially from the social media. As a result, they can easily shift their loyalty to new entrants in the market. Local wholesalers understand the market dynamics in the United States. With the increasing levels of globalization, it has become critical for the company to focus its attention towards customers’ satisfaction. However, due to the fact that FOXXY is an external company, many of its subordinates do not understand the US market. Each market has its unique culture which must be taken into consideration while marketing and distributing the products. Therefore, in order for FOXXY to achieve this objective, the company should have to employ local subordinates who understand the local consumption culture. This would delay the expansion program and affect the future plans of the company. Moreover, the US market prefers to be associated with products that have been produced locally (Reidenbach & Goeke,  2006).

Differences Between Pediatric and Adult Patients

Differences Between Pediatric and Adult Patients Sabrija Cerimovic Introduction The primary focus of this essay will be based upon the unique anatomical and physiological differences between a pediatric patient and an adult one, and how these differences may affect the treatment and/or presentation of a child in a pre-hospital environment. Furthermore, this essay will include and explore how these differences can affect the A-E assessment most importantly the underlying airway and breathing differences. Although one may think that treating a child is the as treating a grown adult, it is not. They differ in weight, shape, anatomical size and major bodily systems such as cardiovascular and respiratory. Similarly another aspect to consider is that children are often psychologically different to adults in many ways. For example, in interpreting pain; all which play a critical part in providing the best care for the patient. One of the biggest priorities and challenges when it comes to treatment as a paramedic is being able to maintain and control the airway of the individual regardless if its pediatrics or not, due to the anatomical challenges that are more prevalent in pediatric patients. Therefore, it is essential to understand and recognize these differences as they will have a direct impact towards the treatment/management of the patient. Respiratory failure is a frequent cause of cardiac arrest in children, regardless if it’s pre-hospital or not, consequently being able to r ecognize early respiratory compromise from airway obstruction is critical to prevent respiratory failure thus reducing the chance of cardiac arrest. The goal of airway management is to predict and recognize potential respiratory compromise and to provide support and stabilization of the airway in a timely manner. (Derek, 2007) Young infants/children have a relatively large occiput (back of skull); which when lying supine on a flat surface results in neck flexion and potential airway obstruction. Even a small degree of obstruction can significantly affect the pediatric patient’s oxygenation and ventilation (Seid, 2012). Along with this, neonates naturally breathe through their nose for the first 6 months, thus their narrow nasal passages are easily blocked by secretions or congestion and can be damaged by treatment methods such as a nasogastric tube (Macfarlane). Furthermore, pediatric patients have a smaller internal diameter when it comes to the upper and lower airways which in return predispose children to have a higher airway resistance. An example of this is described by Ponselle’s law where it is explained that if the radius is decreased by half the resistance is increased by sixteen times, this in its self is an example of how delicate the pediatric airway/breathing system is, where mild airway obstruction or even inflammation can present moderate or severe respiratory distress. (Weathers, 2010) Infants are largely reliant on a functional diaphragm for proper ventilation as opposed to the accessory muscles compared to adults which depend more on accessory muscles than infants. Therefore, a non-functional diaphragm often leads to respiratory failure.Additionally, the probability of respiratory difficulties in infants and younger children can be attributed due to infants having a relatively lower percentage of type 1 muscle fibers or slow-twitch skeletal muscle in their intercostal muscles and diaphragm; these fibers are much more unlikely to fatigue. (Santillanes, 2008) The position of the larynx can play a vital role of visualization of the airway, compared to the larynx of an adult which sits between 6th -7th cervical cerebrate. A young child’s larynx sits higher than an adults around the 2nd–3rd cervical veritable, making intubation much more difficult compared to an adult. (Adewale, 2010) Breathing differences not only vary between adults and young children but can vary greatly between different age groups of children. This is presented by the following example where the breathing rate for an infant of 1-3 years old can be between 30 to 60 breaths per minute compared to an adolescence teenager who has a breathing rate close to adult’s 12-16 breaths per minute (Anatomical and Physiological Differences in Children, 2012). Furthermore children have a much higher metabolic rate compared to adults, by body surface area children have much higher oxygen consumption in relation to their body size which can result in rapid hypoxia if respiratory distress is present. Pediatric patients breathing can account for up to 40% of the cardiac output, particularly in stressed conditions (Kache, 2013). Along with this smaller children are also at risk of developing acute hypoglycemia due to their livers being unable to store glycogen and usually have a reduced supply of glucose, coupled with the fact that the metabolic rate is typically higher in children puts the children in a much higher risk of hypoglycemic. Compared to adults and older children, infants produce approximately twice as much carbon dioxide and consume twice the amount of oxygen relative to body weight.(Davey, 2012) In some situations the simplest factors can be over looked if you are not aware of the differences between adults and pediatrics. For exa mple, pediatrics patients can develop hypothermia much easier compared to their adult counterparts due to pediatric bodies having a surface area to volume ratio four times higher than adults and only one and a half times heat production compared to adults. This difference in ratio can leave children much more predisposed to hypothermia. Pediatric patients may have not fully developed the muscular system to deal with this drop in temperature, such as having the ability to shiver or vasoconstriction which is essential to produce muscular heat in such a situation. Furthermore children have smaller amounts of adipose tissue stored which is essential for insulation which results in the core body temperature dropping further.Interesting anatomical difference in children is that the head is comparably larger than the rest of the body and tend to balance out around the type of adolescence; this in return causes an unbalanced weight distribution between the body and the head, which can cause the head to act as a projectile and due to the larger head its prone to head larger head loss (Pediatric Assesment, 2012). Conclusion When it comes to the presentation of a pediatric patient in comparison to an adult patient, it is essential to be able to differ between the two. Although more can be said about the anatomical and physiological differences and how these affect further treatment, it is quite clear from a paramedic point of view that just from the airway and breathing aspect that pediatric patients are not like miniature adults. References Anatomical and Physiological Differences in Children. (2012). Retrieved 4 1, 2014, from Emergency Medical Paramedic: http://www.emergencymedicalparamedic.com/anatomical-and-physiological-differences-in-children/ Pediatric Assesment. (2012). Retrieved March 30, 2014, from Long Beach Regional Fire Training Center: http://www.lbfdtraining.com/Pages/emt/sectiond/pediatricassessment.html Adewale, D. L. (2010). Anatomical Considerations of the Paedatircs Airway. Retrieved 4 1, 2014, from Europian Society for PAediatric Anaesthesiolgy: http://www.euroespa.org/klant_uploads/berlinlectures/ANATOMICAL CONSIDERATIONS OF THE PAEDIATRIC AIRWAY.pdf Davey, A. J. (2012). Wards Anaesthetic Equipment. Elsevier. Derek, S. (2007). Pediatric Critical Care Medicine: Basic Science And Clinical Evidence. Springer. Kache, S. (2013). Pediatric Airway Respiratory Physiology. Retrieved 3 28, 2014, from Standford School of Medicine: http://peds.stanford.edu/Rotations/picu/pdfs/10_Peds_Airway.pdf Krost, W. (2006). Beyond the Basics: Pediatric Assessment. Retrieved March 30, 2014, from EMS World: http://www.emsworld.com/article/10322897/beyond-the-basics-pediatric-assessment?page=2 Macfarlane, F. (n.d.). Paediatric Anatomy and PHysiology and the Basic of Paediatic Anaesthesia. Retrieved 4 1, 2014, from Anaesthesia UK: http://www.anaesthesiauk.com/documents/paedsphysiol.pdf Santillanes, G. (2008). Pediatric Airway Managment. Retrieved 4 1, 2014, from Departments of Emergency Medicine and Pediatrics,: http://blog.utp.edu.co/maternoinfantil/files/2010/08/V%C3%ADa-a%C3%A9rea-en-pediatr%C3%ADa.pdf Seid, T. (2012). Pre–hospital care of pediatric patients with trauma. International Journal of Critical Illness and Injury Science, 1-2. Weathers, E. (2010). The Anatomy of the Pediactic Airway. Retrieved 4 1, 2014, from Respiratory Care Educational Consulting Service, Inc: http://www.rcecs.com/MyCE/PDFDocs/course/V7110.pdf

Robinson Crusoe Essay -- essays research papers

The Progression of the Eighteenth Century Novel Shows How Society Takes Over the Role of God The progression of the Eighteenth Century novel charts the transformation of the role of God into the role of society. In Daniel Defoe’s early Eighteenth Century novel, Robinson Crusoe, God makes the laws, gives out the punishments, and creates the terror. By the end of the century, the French Revolution and the Reign of Terror announce to the world that society is taking over the role of God and now people will make laws, give out punishments, and incite terror. Early Eighteenth Century novel, Robinson Crusoe, shows the development of a new self, one conflicted with the idea of both relying on God’s Providence while also realizing their own power to make things happen. The novel shows the development of Homo Economico, the economic man. With the voyages to the new colonies, many lower and middle class men prove able to create their own fortunes overnight. The concept of the Gre at Chain of Being becomes lost when members of the lower classes become wealthier than many of the upper class aristocrats. Now many men from the lower classes buy land and/or titles. When lower class members become landowners, the idea of Divine Right to rule over the land no longer proves valid. Defoe illustrates society’s changes through Crusoe, who battles with the notion of God’s Providence. At certain moments he thanks God for His Providence, but then later conceives that actually God did not cause the ...

Censored Literature Essay

There are many reason why states or international countries ban and censor literature. The question that arise when literature are integrated into the curriculum is â€Å"is the literature appropriate?† The reason for censored or banned literature is culture, language, religion, and age. The Lord of the Flies by William Golding is literature that has been challenged and censored by many schools because of what the literature represents and inappropriate for children of a certain age. Although many schools banned and censored the literature, the literature can provide a positive in-class discussion and encourage group projects. Censoring The Lord of the Flies by William Golding The Lord of the Flies by William Golding is a fictional book about British schoolboys being evacuated on a plane to escape war. The plane is shot down into a deserted island. Challenges are faced, rules are broke, and new laws are established on the island. The main character, Ralph, becomes the leader of the schoolboys. Ralph tries to establish order on the island, but the schoolboys vote against Ralph. Instead of establishing order and a civil group on the island, the schoolboys become savages, violent, and mischievous. As Ralph tries to escape the mischievous boys who are after him, Ralph stumbles upon the beach, where a British naval ship arrived on the beach. The literature is seen as a controversial book. The Lord of the Flies by William Golding was challenged at the Owen, NC High School in 1981. According to the American Library Association (2010), the book was considered â€Å"demoralizing inasmuch as it implies that man is little more than an animal† (The Lord of the Flies, by William Golding). The literature brings up the discussion of what constitutes a government vs. savages. Although to some, the literature may seem barbaric with inappropriate language, the literature provides knowledge and uses of symbolism. I agree the literature may be unsuitable ages; the book recommended for high school students can be a great tool for English studies and in-class discussion. The use of symbolism helps students to learn the depths and meaning of literature. Symbolism adds ideas and different meanings in literary works. Use of Literature in the Curriculum. The Lord of the Flies by William Golding can be used in the high school reading curriculum for English studies. Students will discuss the literature after reading two chapters. Student will identify the symbolism used in the chapters. Students will then discuss the issue of laws vs. savages. Upon discussion, students will then write down what constitute a government and laws. Student will then discuss his or her ideas in front of the class. Conclusion Literature banned and censored in many parts of the United States and other countries contain content material that may be unsuitable for certain age groups. However, censoring books may not allow students to experience certain situations that he or she may not experience, but can experience emotions. Some literatures may even contain valuable information on history or the way government works. Other literatures can provide discussion that can provide different perspectives or views of the story. It is important to incorporate literature in everyday teaching to enhance critical thinking skills. Reference American Library Association. (2010). Banned and/or Challenged Books from the Radcliffe publishing course top 100 novels of the 20th century. Retrieved from http://www.ala.org/bbooks/frequentlychallengedbooks/classics/reasons

Fashion & Marketing †Individuality vs Conformity Essay

A seemingly intractable paradox underlies Westerners choice of fashion in the twenty-first century. On the one hand, the democratic and social progress made in the West in the past fifty years has led to radical revaluations of, and profound reversals of attitudes towards, issues such as gender, class, race, social stereotypes, cultural identity and so on: in short, the Western citizen of 2005 has far greater personal freedom for expression than could have been conceivable for a Westerner in 1905 or even 2005 (Craik, 1994). The modern student of Western fashion trends might therefore reasonably expect to notice in the clothing choices and styles of twenty-first Westerners ever greater diversity and individuality – to notice a kaleidoscopic and multi-coloured efflorescence of personal freedom in fabric and cloth. And, indeed, in many instances in Western society there is a profusion of individual styles mirroring newly liberated individual personalities. Yet, on the other hand, despite this potential for individuality, the fashion student notices, paradoxically, that Westerners are exhibiting an ever greater homogeneity and similarity in their clothing choice – for instance, the ubiquitous presence, amongst certain definable social groups, of trendy brands like Tommy Hilfiger, Zara and FCUK. The principal force behind this homogeneity is argued to be (Miles, 1998 & Radford, 1998) the massive and all-consuming power of giant global fashion houses and their resources for mass branding and advertising. To many fashion critics and scholars these hugely powerful companies have come to swamp the potential for personal and individual expression that was made possible by social changes in Europe and America in the past fifty years. In a further paradox, it was these very changes themselves, and the liberation and emancipation of consumer power and choice which they released, which provides the consumer markets and spending-power which make these huge companies possible. In other words, for the gender, class, and social revolutions of the twentieth century to happen this required the protests and emancipation of Western masses; but this very freedom itself created a mass homogeneous market that could be exploited by fashion corporations themselves made possible by these changes. In a final paradox, Rosenfeld (1997) and Davis (1993) argue that modern man is free to choose the clothes he wears and so is himself responsible for submitting himself and his individuality to temptations of mass production and consumerism that surround him. The fascinating question before this literature review is then: why is it that Westerners, granted at last a large measure of personal freedom for expression, ‘choose’ nonetheless to submit themselves to mass trends and to enslave themselves to perhaps an ever greater extent than when such freedom was not obtainable? Of further interest is the question: how have particular cultural groups, and fashion trends, resisted mass consumerism of fashion, and gone on to use these new freedoms to establish exciting and original expressions of their personalities? Section 2: Sources A few words about the origin and authority of the sources used for this literature review are perhaps necessary before turning to the main themes of the review. The principal type of source discussed in this literature review are academic books and journals; in addition, some internet sources are employed also. The academic books referred to in this review are amongst the seminal texts in the literature of fashion and marketing, their authors world-class experts in their fields, and therefore the reliability and authority of their material is extremely high. The fashion student can have high, if not complete, confidence in his employment of these sources to illustrate his themes and arguments. Likewise, those texts from other fields in this review, such as Freud’s The Interpretation of Dreams (Freud, 1900) or Lacan’s Language of the Self (Lacan, 1998), are usually included by critics and scholars in their lists of the most important works of the twentieth-century. They too then may be used by the fashion student with a high degree of trust in their authority and reliability. A note of caution might be sounded however about the employment of internet sources in any literature review. Whereas the process of publishing work in an academic book or journal is a lengthy one, requiring considerable cost and numerous stages of scrutiny by fellow scholars and experts, thus ensuring the quality of those sources, nonetheless, the standards required for publication on the internet are often lower and less vigorous. The vast profusion material released daily on the internet requires the conscientious student to subject the internet sources he employs to greater scrutiny and doubt than might be the case with academic books or journals published in the traditional paper-based way. Consequently, the internet sources used in this literature review have been vigorously scrutinised and tested for their reliability in the fashion described above. Section 3: Review The following literature review is discussed according to the following thematic schema in five parts: (1) The Paradox of Individuality and Conformity, (2), Global Trends and World Markets, (3) Semiotic Theories of Fashion Promotion & Visual Communication, (4) Popular Cultures and Distinctive Identities, and, (5), Sociological & Philosophical Views of Class, Gender, Social Stereotypes and Cultural Identity. The Paradox of Individuality and Conformity The contemporary situation in Western fashion and personal clothing choice is one of apparently irresolvable paradox: Westerners are today endowed with ever greater personal freedoms, extending naturally to their choice of personal clothing and one would expect this freedom to lead to a plethora and profusion of individual styles and manners of dress: these freedoms should result in less conformity of style than was present in say 1905 when gender, class and social prejudices compelled and forced a person to dress in a particular way and style. Yet, despite these abundant new-found freedoms, Western clothing choice in 2005 seems to display ever greater conformity and homogeneity. That is, Westerners are ‘choosing’ to dress more and more alike one another – Westerners’ expression of their personalities through their choice of style is showing ever greater similarities to one another. How then could this be possible? This question is discussed at the general level in great depth by F. Davis (1993) Fashion, Clothing and Identity and by Fiske (1990) in Introduction to Communications Studies. Global Trends & World Markets The most persuasive and frequently given answer to the above question is that the rise of huge fashion houses – such as Louis Vuitton, Tommy Hilfiger, Armani, Prada, Zara, amongst many others – along with their massive resources for branding and advertising, have drowned-out the recently attained freedoms of Western individuals to reflect their personalities in their choice of clothing. This point is powerfully made in D. Crane’s seminal text Fashion and the Social Agenda: Class, Gender and Identity in Clothing. (Crane, 2004). Crane argues that just at the critical historical moment (the end of the 20th Century) when Westerners were finally endowed with greater personal freedoms in fashion and personality expression than ever before, that these freedoms were immediately smothered by forces such as globalization and capitalism which gave birth to vast fashion corporations whose financial resources and advertising capacity have become too great and powerful for individual expression to poke through and flower. This point is corroborated and reinforced by numerous other scholars and authorities in fashion and marketing. F. Davis (1993) in Fashion, Culture and Identity, L. Rosenfeld (1997) in Clothing as Communication, and J. Craik (1994) in The Face of Fashion; Cultural Studies in Fashion all endorse Crane’s central premise that individual freedom of personality expression through clothing and style is suffocated by the capitally fuelled force of the major fashion brands to overwhelm this expression through relentless psychological pressure, carried by advertising, to conform to the style and choice ‘imposed’ and ‘decided’ by these companies and not by individuals themselves. M. Barnard in Fashion as Communication (1996) makes an interesting refinement of this basic premise by suggesting, in a further paradoxical statement, that it is the very freedom of gender, class, social status etc. , of the past fifty years which has led to ever greater conformity to popular styles and to an even greater imposition of style than existed before such freedoms were possible. In other words, to echo a sentiment expressed by Nietzsche in 1888 (Nietzsche, 1888) and Freud in 1900 (Freud, 1900) human beings have natural herd instincts which are present whether people are free or not, and these instincts generate the need for leadership and imposition from one source or another. Thus, whilst before the 1960’s style conformity was forced upon Westerners by gender and class stereotypes, nonetheless, after the 1960’s when these stereotypes were lifted, Westerners became susceptible to a new ‘authority’, ‘imposition’ and ‘leadership’ in the form of vast fashion corporations whose choice of style and expression is propagated through intensive branding and advertising. According to this philosophical view, endorsed by Bruce Stella and Pamela Church Gibson (2000) in Fashion Cultures Theories: Explorations and Analysis, the personalities of Westerners today and their choice of expression of their personalities through clothing, is largely decided by fashion corporations and advertising companies – thus resulting in the uniformity of style and expression which is so evident from a casual glance at our high-streets today. Semiotic Theories of Fashion Promotion & Visual Communication A interesting example of the practice of a semiotic theory of fashion promotion is that discussed in A. Rhodes’ and R. Zuloago’s paper ‘A Semiotic Analysis of High Fashion Advertising’ published in 2003. The chief motif of Rhodes’ and Zuloago’s work is that ‘Fashion advertising is an excellent example of identity-image producing media’ (Rhodes & Zuloago, 2003: p8). They state at the outset of their paper that ‘The nature of the product is tied directly to identity – those objects with which we encase our bodies for public display  ­- and fashion is acknowledged as a cultural language of style’; a little further on they add ‘Taken as a whole, high fashion media and advertising describe a spectrum of identity, unified in general types of signifiers – young women, high status, high sexuality – and through the constant repetition and variation of images on these themes serve to create this identity spectrum. ’ (Rhodes and Zuloago, 2003, p1). Thus, in their paper, Rhodes and Zuloago seek to define the symbiotic relationship between high fashion and the cultural and social identity of one particular social group: young, rich and sexually confident women. Rhodes and Zuloago argue that the advertising campaigns of companies like Prada, Donna Karen, Armani, Dolce Gabanna and others like them, speak so powerfully and seductively to these women, and that the images employed penetrate so deeply into their consciousness and social orientation, that they come to identify their personalities almost wholly with the product. Rhodes and Zulago recognise, nonetheless, that whilst the influence of major fashion brands over social groups like the one mentioned above is immense that these groups too, by their social characteristics and newly liberated personalities, constantly force the fashion brands to invent new styles and designs that evolve to reflect the changing consciousness of these particular and individualistic groups (Rhodes & Zuloago, 2003: p5). The symbiosis is nearly total; and similar relationships between major brands and other social groups are evident throughout modern Western culture. Popular Cultures and Distinctive Identities R. Radford points out in Dangerous Liaison: Art, Fashion and Individualism (1998) that the mass conformity of modern fashion style and personality expression is not of course universal, and many original and fresh styles – punk, gothic, ethnic, etc. , – have arisen from the social freedoms of recent decades, both in reaction to the preceding centuries of restricted expression and also in reaction to the monotonous uniformity of the mass-branded and consumer-based style. As suggested in the last sentence, Radford distinguishes between styles which are (1) a reaction to the restrictions of former centuries, (2) those which are defiances of the modern branded uniformity, and, (3), those which are a reaction to neither, but rather are healthy and original efflorescences of cultural uniqueness and individual expression. In the first category Radford places the astonishing growth in popularity of ‘gender-liberated’ products like bikinis, short-skirts and casual clothing which were, in other centuries, repressed by the authorities either because of gender prejudices or inequalities, or because of antiquated ideas about the morality or sexual imprudence of certain items and styles of clothing. To take an instance of gender discrimination cited by Radford (Radford, 1998: pp. 142-148), it was not socially or morally permissible for women in former times to wear beach attire (bikinis, swim-suits etc. ,) that revealed or celebrated anything of the sensuousness or beauty of the female figure; women were therefore universally condemned (in Western countries) to wear a single type plain, non-sexual beachwear. But since the lifting of this social prejudice and stigma, there has been a profusion of designers, from Gucci and Dolce & Gabana to Zara and BHS, who have produced modern designs which allow women to celebrate the sensuality and beauty of the female figure. Women today enjoy the same rights as men to wear what they like either to the beach, to the disco or to work; thus, in this instance, despite the domination of the fashion brands, women now have the opportunity to, and do indeed exhibit in practice, a greater expression of individuality of personality than was possible or permissible before the last decades. In the second category, Radford places fashion styles like punk and gothic: styles which rebel against the conformity of modern mass-consumer culture and relish in the controversy and upsetting of convention induced by the difference of their style. Studded clothing, fluorescent coloured hair, male make-up, cross-dressing etc. , are rebellions against the usual fashion paradigm and make the personality statement that some people disagree with popular sentiment and convention and express this in clothing styles that are often shocking and scandalous (Barthes, 1983). In the third category are individualistic styles, such as ethnic, which are neither reactions to historical repressions or to modern mass conformity, but which are rather healthy flourishing of individual personality or philosophy. For instance, contemporary Western style permits a greater exhibition of ethnic clothing or pride in national dress than was acceptable fifty years ago. F. Davis argued as early as 1988 in Clothing and Fashion Communication that clothing could be a vehicle for greater racial tolerance and for multi-culturalism and racial integration in modern Western society. A concomitant of this toleration is a celebration and pride in the wearing of clothes of national dress; clothes that display part of the person’s personality repressed for decades. Sociological & Philosophical Views of Class, Gender, Social Stereotypes and Cultural Identity Jacques Lacan in Language of the Self (Lacan, 1997) gives a fascinating philosophical and psychological interpretation of the individuality vs. conformity paradox, filtering it the prism of class, gender and social stereotypes, to argue that human beings are essentially language-animals and can be manipulated if one finds the key to the use of this language. Lacan argues in his seminal text Language and the Self (1997) that the social freedoms attained by Westerners in the past half century have given them Westerners unprecedented opportunities to reflect their innermost ‘self’, their basic human constituency, through new cultural media such as television, the arts, and by derivation, fashion and our choice of media. Lacan argues further that the ‘self’ of previously repressed groups such as women, homosexuals, African-Americans and so on is now able to manifest itself in cultural forms that had previously been repressed for centuries, and which are now bursting out in the diversity of artforms prevalent in our society today. Nonetheless, through his principal scientific and philosophical investigation into the language-animal, Lacan argues that Westerners have been seduced by the clever and innovative marketing campaigns of the major fashion brands, who use slogans and images to target specific social groups. Thus Lacan explains the phenomenal seduction of modern Western man to the worded slogans of designer labels and celebrity endorsed products. Lacan suggests that the advertising campaigns of major fashion brands seduce the consumer’s unconscious directly and that this explains the phenomenon of mass conformity to such a homogeneous type of personal expression through fashion as is evident in our society. Section 4: Conclusion In the final analysis, the literature of the fashion and marketing texts on the subject of individuality vs. conformity, and the influence of branding upon this relationship, reveals the following points. Firstly, that a curious and complex paradox deeply underpins the dynamics between individuality and conformity. To the one side, the liberation of women, homosexuals, formerly repressed racial groups, underprivileged classes and others, in the second half of the twentieth-century, has led to a huge mass of people in Western society who have previously unimaginable freedom to wear whatever styles and types of clothing they believe best express their individuality and uniqueness. For instance, gender prejudices removed, women can now wear trousers ; race prejudices declining, repressed groups can wear a city suit or opera tuxedo; in many other instances Westerners are free to dress as however their mood, philosophy and occupation inclines them. On the other hand, the ceaseless ascent to prominence and immense power of the great fashion houses and fashion brands has led to a blanket of homogeneity being spread over the personal expression of many Western consumers. Philosophers like Lacan, and psychologists like Freud and Nietzsche, suggest that man has an innate herd instinct that compels him to conform to the trends of the crowd and to seek a higher authority and leadership to decide and impose his personal expression upon him. According to this view, despite the newly attained freedom of Westerners, they have substituted for the old imposition of gender and class barriers the new authority of the mass product and the famous brand. Thus ‘personal choice’ and ‘freedom of expression of personality’ through clothing are merely illusions that do not correspond to modern reality. Furthermore, the conformity of modern Western dress is, according to D. Crane (Crane, 2004), even more intense today than in other centuries, since in 2005 particular styles and mass produced clothing items – Crane gives Levi’s jeans as an example – permeate all classes and genders of society and therefore have a ‘total sphere of conformity and influence’; in other centuries a particular item or style of clothing would only dominate one social group; today brands like Nike, Zara, Levi’s, Armani and so on, can penetrate the personal expression of every social group from top to bottom. Nonetheless, the flourishing of reactionary and rebellious fashions expressions such as punk and gothic, as well as the profusion of small individualistic designers and such styles as ethnic suggest that the mass produced fashion items have not and will not dominate totally and may even be forced back a little as personal expression is allowed to bloom in the new forms and clothing styles of the twenty-first century. Our final words might be these: that the question of conformity vs. individuality now hangs in a delicate balance and equilibrium, that Western society pivots at a vital moment in the history of its ability to be able to define itself. The opportunity exists for Westerners to dazzle the world with an efflorescence of new styles of clothing that reflect the cultural diversity, racial integration, and class assimilation achieved in the past fifty years. The danger remains nonetheless that these achievements and potential expression will be swamped by the relentless march of mass consumer fashion and our seduction to it. Section 5: Bibliography Academic Books, Journals & Articles – Barnard, M. (1996) Fashion as Communication, Routledge – Barthes, R. (1967, 1983). The Fashion System, New York: Hill and Wang. – Bruzzi Stella & Church, P. G. (2000). Fashion Cultures Theories, Explorations and Analysis, Routledge – Craik, J. (1994) The Face of Fashion; Cultural Studies in Fashion, London: Routledge. – Crane, D. (2004). Fashion and Its Social Agenda: Class, Gender and Identity in Clothing. Oxford University Press, Oxford. – Davis, F. (1985). ‘Clothing and fashion as communication’, in Solomon, M. R. (ed. ) The Psychology of Fashion, Massachusetts: Lexington Books. – Davis, F. (1993). Fashion, Culture and Identity, Chicago, IL: Chicago University Press. – Du Gay, P. (1996). Consumption and Identity at Work, London: Sage. – Fiske, J. (1990). Introduction to Communication Studies, London: Routledge – Freud, S. (1900). The Interpretation of Dreams. Penguin, London. – Lacan, J. (Reprinted 1997). Language of the Self, Baltimore, MD. : Johns Hopkins University Press – Mead, G. H. (1934). Mind, Self and Society, From the Standpoint of a Social Behaviourist, Chicago, IL. : University of Chicago Press – Miles, S. (1998). Consumerism as a Way of Life, London: Sage Publications – Nietzsche, F. (1888). Ecce Homo. Peter Gast Books, Basel. – Quirk, R. (Et al. ). (1989). The Oxford English Dictionary. Oxford University Press, Oxford. – Radford, R. , ‘Dangerous Liaison: Art, Fashion and Individualism’, Fashion Theory, vol. 2, issue 2, Oxford: Berg, 1998, pp. 151-64. – Rosenfeld, L. B. and Plax, T. G. (1997). ‘ Clothing as communication’, Journal of Communication, 27: 24-31. – Smith, A. (1759/1976). The Theory of the Moral Sentiments, Edinburgh. Internet Sources – Mead, G. H. (1934). Mind, Self and Society, From the Standpoint of a Social Behaviourist, Chicago, IL. : University of Chicago Press http://www2. pfeiffer. edu/~lridener/DSS/Mead/MINDSELF. HTML – Smith, A. (1759/1976). The Theory of the Moral Sentiments, Edinburgh. http://www. adamsmith. org/smith/tms-intro. htm – Rhodes, A. & Zuloago, R. (2003). A semiotic Analysis of High Fashion Advertising. www. garhodes. com/Semiotics_of_Fashion. pdf