Violent Females and Restorative Justice Essay -- Violence, Women

2. Introduction As of the early 20th century, there has been a rise in violent crime committed by women. This is due to a change in gender roles that result in women having a lack of informal control, giving women the mindset that they are more assertive (Kruttschnitt, et. al, 2008). It has been found that women as a whole are less likely to reoffend after attending a restorative justice conference (Hayes, 2005). Due to the female violent offenders only being a minority offender group (Bonta, et.al, 1995), there are gaps in research in terms of the effectiveness of restorative justice on their recidivism rates (Latimer et.al, 2005). This research proposal will aim to address the gaps in this research by outlining the theoretical framework that backs the ideology that restorative justice may potentially be more beneficial and have a more positive outcome for females than males. Firstly this paper will discuss the current literature, outlining the effectiveness of restorative justice, the research su rrounding the rise in female violent offenders, and the potential success of the two variables in reducing future recidivism. And finally, a research question and hypotheses will be outlined in order to potentially influence future policy change. 3. Literature Review Restorative Justice conferencing has been seen to be successful in reducing recidivism. This method of justice involves the offender(s), victim(s) and/or stakeholders of an offence to meet in a professionally mediated environment to discuss the offence and negotiate an outcome (Tuddenham, 2001). The term â€Å"Restorative Justice† is referred to as practices that are aimed at making the offender aware of the material and psychological damage or harm that has been caused t... .... (2001). Evaluating Restorative Justice. Probation Journal, 48(4), 296. doi:10.1177/026455050104800411 Umbreit, M. S. (1995). Holding Juvenile Offenders Accountable: A Restorative Justice Perspective. Juvenile and Family Court Journal, 46(2), 31. doi:10.1111/j.1755- 6988.1995.tb00815.x Umbreit, M. S., & Armour, M. P. (2011). Restorative Justice and Dialogue: Impact, Opportunities, and Challenges in the Global Community. Journal of Law and Policy, 36(65), 65-89. Verrecchia, P. J. (2009). Female Delinquents and Restorative Justice. Women & Criminal Justice, 19(1), 80. doi:10.1080/08974450802586992 Walgrave, L. (2011). Investigating the Potentials of Restorative Justice Practice.Washington University Journal of Law & Policy, 36(1), 91. Wortley, R. (2011). Development. In Psychological criminology: An integrative approach (pp. 36). New York, USA: Routledge.

Native American Headdresses

Headdresses are a great symbol of the American traditional attire. They are a representative of the beautiful American art work. Most of the headdresses in the American art history have been associated with the Indians and South Americans . The history of the headdresses can be traced back in the sixteenth century. Since then the Americans have had a variety of headdresses all which are made in different styles and decorations. The headdresses also had various means and were worn during specific occasions (Beamer,23).The paper discusses a collection of the native American head dresses, how they were made, when they were worn , the ethnic groups associated with them as well as the differences between the headdresses. One of the headdresses in the native American history is the Feather war bonnet. The war bonnets were made of feather and were very common in the western movies and television shows. This war bonnets remain the best among the Indian headdresses in America. They were worn by most of the Indian tribes in the Great Plains who included the Cheyenne, Plains Cree, Black feet,Crow and the Sioux.The bonnets were worn during formal events. The bonnets were made of three types which included the Trailer war bonnet, Halo Warbonnet and the strait-up warbonnets. All the three types were made from tail feathers of the Golden eagle. Every single feather used in the artwork had to be worn from very brave actions. some of the feathers were painted red in colour to commemorate certain events or deeds. Other decorations added to the feathers included the ermine skin and also beautiful bead work. The war bonnets were very crucial regalia worn by the chiefs and the warriors during ceremonies.This war bonnet was exclusively a masculine headdress and was not worn worn by the women even if they went to war or they were chiefs (Taylor,113). The Indian men wore this bonnet sometimes when they were fighting although it was usually reserved for the formal occasions. In the 18t h century, the native American men started to were the warbonnets to boost the American tourist industry. As the native American tribes divided, Indian tribes assumed different territories and they attached different means to the traditional regalia. The new tribes that were formed adopted the warbonnet as fashion and a general regalia that symbolized authority.As for the traditional plains Indians they referred to the feather warbonnet as a holy symbol of men's courage and honor. Each of the feathers in the bonnet had it own different tale. Today, the Eagle feathers are still honored by the plains Indians and they are awarded to those who work in the armies and also those who perform very brave actions (James, 67) The Roach Headdresses which are also referred to as the porcupine Roaches were also very famous headdresses among the Indians in the United States. It was common among the tribes that lived in the east side of the Rocky Mountains.This type of headdresses were made from ve ry stiff animal hair mostly from the porcupine guard hair, the deer's tail hair and the moose hair. The hair was designed to stand up straight from the head and this was made possible by attaching the hair to a leather base or bone hair ornaments. The hair was normally dyed to enhance its with bright colours. Other decorations that were attached to the regalia were feathers and shells. The roach headdress was worn differently depending on the tribes of the men wearing it. It was normally worn by the dancers and the traditional warriors.They were also masculine headdresses and they were therefore not worn by women. Different tribes attached different meanings to the Roach Headdress. Most of the tribes wore the headdress during war or battle. Other tribes wore the roaches as traditional dancing regalia and also as a sports gear. Today the roaches are important dancing regalia for males in most Indian tribes (Beamer,27). In the west of the rocky mountains, there was another common head dress commonly known as the basket hats among the native Americans. The hats were made of different shapes and styles by the different native tribes.The Indian tribes from California made small rounded hats that were usually made from tight coiled sumac (James, 69). The coastal tribes, the Haida and the Salish made large hats which were more round from spruce root or cedar bark fibers. This regalia was generally feminine and was worn by women and girls. The hats were made in very decorative styles to enhance their beauty. The regalia was worn during ceremonies and also as a dancing regalia. This baskets had a special symbol of giving information about the person s clan, status and also ones achievements in the tribe(Taylor,118).Another popular regalia by the native Americans was the feather headbands. This was a headdress that was common among very few communities in the northeast woodlands of America. The head band was made from finger woven and also beaded skin from the deer . The woven band would then be tied around one or two feathers. They used a variety of feathers from the eagles, hawk, turkey, crane feathers and also egret feathers. The headband was unisex and could be worn by both men and women. Unlike most regalia's , the headband was not associated with war or battles.The feathers that were used to make the band were not attached to any special meaning although the eagle feathers were always associated with the warriors. They were worn for their beauty and they were therefore very decorated using different patterns, beads and also quill work (Creighton, 98). Buffalo headdress is also another traditional regalia associated with the warriors from the plains Indians. They were kind of helmets made from the buffalo hides and had a pair of buffalo horns attached to them. The headdress was also containing shaggy fur from the buffalo skin and a tail was attached behind.Just like the warbonnets, the horned headdresses signified the tribes spiritual believes and was also worn during ceremonies. The regalia was worn by very distinguished male warriors. It was less common than the war bonnet because only a few communities used it and it was also meant for very few persons who had certain specific brave actions (Milia, 57). The Otter fur turbans were also among the traditional regalia worn during ceremonies. They were made of fur and with a hanging tail. They were usually decorated with beads. They were formal headdresses with great symbolic significance.They were worn during formal events by the warriors who were not entering battle. To date, the otter caps are worn during formal events by the men from the southern Plains Indians (Beamer,54). The Mexican, central and also the South Americans had their own headdresses which were made from feathers. This headdresses were very different from the war bonnets which were also made from feathers. The Aztecs and the Mayans who made this head dresses used to sew together many feathers which were then attached at the back of their heads using straps. The eagle feathers were not used to make this regalia.They used the feathers from the macaw, parrot and the Quetzal feathers. The head dress was also unisex and could be worn by both men and women. They were not associated with the war but they were used to signify nobility in the Aztec empire. Today they are worn by the dancers form Guatemala and also from Mexico (Taylor,221). Another famous headdresses worn by the native Americans were the masks. The most famous mask is the American Indian mask. The masks were used for religious functions. The masks were made in different types in respective to the different communities making them.Most of the Masks were made of the head and also skulls of very crucial animals. This included animals such as the buffalo bull, the wolf and also the bear. Other masks were curved from wood and were then decorated using fur and leather. The masks were normally worn by men as a dancing regalia (Beam er,72). Other Traditional head dresses include the Iroquois gustoweh cap, the Hupa Flicker headdress, the Seminole cloth turban and the Pueblo headband. This were all masculine head dresses. The feathers that made the Gustoweh symbolize the specific tribe an individual came from.For example, three feathers attached to the gustoweh showed that the specific individual came from the Mohawk tribe. The flicker head dresses were worn by men from the northern California as a dancing regalia(Milia, 88). It was made from very wide leather strips which were decorated with the woodpecker's red scalps. The cloth turban was common during the eighteenth century. They were also decorated using feathers and were very common among the different native American tribes. The other head dresses which were common among the women include the Cayuga beaded tiara, peaked hood, the Eskimo dance headdress and the Wishram bridal headdress.The tiara was normally worn during formal events while the Wishram was w orn during wedding ceremonies (James, 86). In conclusion the native Americans had a variety of the traditional headdresses. They are still present today and they are sold in most headdress shops. They are very important to the Americans since they preserve their culture especially to the Indian-Americans. They are also a tourist attraction for both the domestic and the international tourists who are interested in the history of the native American art work. Work cited Arlene B.Hirschfelder, Yvonne Beamer. Native Americans Today: Resources and Activities for Educators, Grades 4-8. Published by Libraries Unlimited, 2000,p 23-76 Colin F. Taylor. The American Indian: The Indigenous People Of North America. Courage Books, 2002, p112-223 Davenport, Milia. The Book of Costume. New York, Crown Publishers, 1948, p 54-97 Gilbert, Creighton. History of Renaissance Art throughout Europe. New York, Harry N. Abrams, 1973, p65-105 Laver, James. Costume and Fashion. A Concise History. New York, Tha mes and Hudson, 1985, p 67-89

Public life Essay

Early Years When Brown and his family moved to New York, he learned that the pro-slavery forces in Kansas were confrontational. Brown left for Kansas after learning that the families of his adult sons were completely unprotected from any possible attack. He collected funds and weapons along the way and even held an anti-slavery convention in Albany. Despite the stir because of his support for unrest to liberate, Brown still managed to get financial support. He gathered more anti-slavery forces in Ohio. Brown and his forces were going to stop at nothing to stop the pro-slavery actions in Kansas. He believed that the pro-slavery forces, or the Border Ruffians, will eventually become violent themselves. He used this as justification for his disregard for the law. Brown was angered by the violence displayed by the Border Ruffians, and also the political manipulations happening to quell the northern abolitionist movement. Brown learned that his family was to be attacked next by the Border Ruffians and the pro-slavery neighbours squealed about the support that his family was giving him. In May 1856, five pro-slavery settlers were killed by Brown’s men. They were taken from their homes and slashed to death by swords. According to Brown, he did approve of the murder, but he never participated in it. Two of Brown’s sons were captured by Henry Pate, a pro-slavery captain. But Pate was soon captured with twenty-two men. Pate was forced to sign a treaty that exchanges their freedom with the freedom of his two sons. Pate was released, but his sons’ release was to be postponed till September. Pro-slavery forces from Missouri came to Kansas under the command of Major General John Reid. They headed towards Osawatomie, Kansas, determined to crush the abolitionist forces there. Some of Reid’s men killed one of Brown’s sons in the morning of August 30, 1956. Brown was clearly outnumbered by Reid’s pro-slavery forces, but they still defended their posts. They managed to wound 40 and kill 20 of the Reid’s men. Reid ordered his men to retreat into the forest, and Brown’s men managed to capture four of Reid’s men. This display of bravery in that situation that clearly went against him was viewed as an act of heroism by Northern abolitionist forces. Brown was then known by the nickname, Osawatomie Brown. A month later, Brown met Free State leaders in Lawrence to help plan for a possible assault by the pro-slavery forces. Pro-slavery forces from Missouri were engaging attacks in Kansas. Battles ensued, though large damages were nipped in the bud when Kansas governor John Geary called for disarmament and offered clemency to soldiers of both sides. Brown fled from Kansas with his sons to gather more funds and support from the north. Brown travelled eastward to collect more funds. In his travels, he met with many prominent abolitionists like William Lloyd Garrison and Gerrit Smith. Some of the wealthy abolitionists he met agreed to provide Brown with funds. This group of financers become known as the â€Å"Secret Six†. How much of Brown’s plans the Secret Six knew still remains a mystery until today as these men were just there to fund Brown with â€Å"no questions asked. † On January of the following year, Brown received pledges of weapons from different abolitionist organizations and individuals. He travelled more and continued to look for funding. He received help in forms of numerous pledges but little of these pledges were translated to cash. Brown met with Hugh Forbes in New York in March. He hired Forbes to be the tactician and drillmaster of his army. Both met in Tabor and formulated a plan for their anti-slavery crusade in the south with them disagreeing with some of the details of the plan. They left for Kansas six months later without Forbes receiving his salary. He decided to leave for the east instead of going with Brown to Kansas. Brown travelled to Ontario to attend a Constitutional Convention. Chatham, Ontario’s population were mostly dominated by slave fugitives. It was here that Brown’s provisional constitution was adopted. Brown was elected as the commander-in-chief and Elder Monroe, an African man was elected as minister, and shall act as president until a new one was elected. Many of the delegates signed the Constitution, but only a few joined Brown’s forces. Many intended to join but Forbes attempted to reveal the plans to Henry Wilson, a Massachusetts senator. Many of the members of Brown’s inner circle felt fear that their names will go revealed to the public. The members of the Secret Six were divided. Some of them wanted Brown to execute his plans rapidly, while some insisted for postponement. To derail Forbes’ knowledge of his plan, Brown returned to Kansas and remained there for 6 months. He joined forces with James Montogomery, the leader of the raids in Missouri. Brown led his own attacks, managing to set 11 slaves free. He took the liberated man with him to Detroit and to Canada. He went from city to city to collect more support. He reconnected with the Secret Six, visited his family and departed for Harpers Ferry. Upon arrival in Harpers Ferry, he rented a farmhouse nearby for his new recruits. He never received the number of recruits he expected to come to support him. He revealed the plan to some of his supporters and some of them expressed their worry and qualms about the plan. One of them, Douglass, already knew of Brown’s plan since 1859 and has tried numerous attempts to avert the enlistment of blacks in Brown’s army. Some of the weapons fit for a thousand men arrived late September, but Brown only had 21 men. A month later, Brown led 19 of his men to attack the armory of Harpers Ferry. He planned to distribute the weapons here to arm the slaves in the locality. He would then lead these men to the south to liberate more slaves. His plan was to free the slaves of Virginia to maim the institution and kill off the life-line that kept the economy alive in the south. They easily entered the town and they captured the armory with no resistance. They also spread the news to the local slaves they were going to be freed soon. Things went awry when a passenger train arrived in town. One of the train staff warned the passengers about Brown’s men. Brown ordered him to halt then, but seeing that his warning was not heeded, shot him openly. News of the raid reached Washington by late morning. Brown’s men were held inside the armory by the angry residents of the town. Military men sealed off the bridge, the only escape route available. Brown moved inside the armory and had the doors and windows blocked. The soldiers and townspeople outside prevented the exit of anyone inside the armory, and sometimes, Brown’s men would shoot at the people outside. Brown sent out his son, Watson, and one of his men under the bearing of a white flag and yet the men outside shot them. Exchanges of shots were fired, and Oliver, another of Brown’s sons were wounded and killed. On October 18, John Brown’s fort was surrounded by the military. They were encouraged to surrender, but Brown refused, saying that he would rather die there. The military men then broke the doors and walls of the armory down and captured the men inside. Brown was charged with murder of 5 men, instigation of a rebellion among the slaves and treason against the state of Virginia. The court found him to be guilty on all three counts on November 2. He was sentenced to be publicly hanged a month later. On November 2, after a week-long trial and 45 minutes of deliberation, the Charles town jury found Brown guilty on all three counts. Brown was sentenced to be hanged in public on December 2. Before he died, he wrote, â€Å"I, John Brown, am now quite certain that the crimes of this guilty land will never be purged away but with blood. I had, as I now think, vainly flattered myself that without very much bloodshed it might be done. † METHODOLOGY The results of this study were obtained via data collection from documents from the internet, several books and journals. Data analysis of the information was performed and some personal opinions of the author were also injected into the analysis of the data gathered.

Reason, is the ability to use your thinking in order to form conclusions Essay

Reason, is the ability to use your thinking in order to form conclusions, inferences, or judgments. to use reason in order to so such things we need not only to think but also connect and make paths with the other ways of knowing and the mindful surrounds with the use of our senses like the article states. While trying to make conclusions, inferences or judgments we tend to search for courses that led to such behavior actions or outcomes. For example, we can take the idea of Sherlock homes whether he wanted to conclude about something he not only think about it but he actually search for the components who led to that. Then when he actually found the pieces of the puzzle he is able to conclude of make a judgment of any circumstance. For that reasons, we can say that in other to reach to conclusions and gain knowledge about them we firstly need to search for all the pieces and then put them together and conclude. Pursuing this further, reason on its can give us knowledge however, this information may not be as good and certain as when using all the components in order to reach to an ending. The article states that when actually observing the situations and using the mindful of the surroundings and using all the scenes in order to actually observe then, we are able to actually see what is behind the blanket and understand what we were actually searching for. Answers are easier when we actually search for them and find all the components that make one. If we tend to actually do into the conclusions we would never actually gain knowledge we most likely believe we are when we are not. In order to actually gain knowledge we need to search for it and use our perception emotion and language. In that moment we are able to gain knowledge the moment when we actually see the whole picture.

Competitive Strategy Southwest Airlines Essay

The domestic US airline industry has been intensely competitive since it was deregulated in 1978. In a regulated environment, most of the cost increases were passed along to consumers under a fixed rate-of-return based pricing scheme. This allowed labor unions to acquire a lot of power and workers at the major incumbent carriers were overpaid. After deregulation, the incumbent carriers felt the most pain, and the floodgates had opened for newer more nimble carriers with lower cost structures to compete head-on with the established airlines. There were several bankruptcies followed by a wave of consolidation with the fittest carriers surviving and the rest being acquired or going out of business. Analysis of the airline industry To determine the profitability of the airline industry, we will do an industry analysis using Porter’s five-forces framework. This industry analysis will help us in understanding the size of the Potential Industry Earnings (PIE), and how much of this th e different participants can extract. Rivalry among competitors There is intense rivalry among different airlines. In the pre-deregulation days, airlines competed mostly on things like service, meals and in-flight movies etc., since prices were mandated by the Civil Aeronautics Board. In the post-de-regulation era, this rivalry has taken on the form of severe price competition, with airlines ruthlessly undercutting each other with fare promotions. There are a number of airlines making the airline industry fairly crowded. Even though the 3-firm concentration in 1992 was 50%, and the 8-firm concentration was 92%, the fact that the airlines competed on price made the industry much more competitive than the numbers might suggest. The service the airlines sell (air transport) is pretty homogenous, and there is not much product (in this case, service) differentiation. The major differences between the services offered by different airlines include the total time spent on an airplane and the number of connections. While time-sensitive business travelers may prefer shorter, direct flights, most leisure t ravelers don’t see this as a big differentiator when the price is factored in. Buyers (both business as well as leisure travelers) have low switching costs and there is very little relationship-specific investment that travelers make. Although the airlines made an effort to create customer loyalty by offering frequent flyer programs, most of the competitive advantage this provided was quickly eroded by almost all airlines offering such programs. Moreover, leisure travelers are motivated to shop around for the best price. The airline industry is also characterized by very high fixed costs. The majority of the operational costs (labor, landing fees, cost of aircraft etc.) are fixed regardless of how full the planes are, and the marginal cost of adding an extra passenger is almost negligible (just the cost of food plus an insignificant amount of extra fuel). Thus, on the margin, every extra seat sold contributes directly to the bottom line. This motivates airlines to undercut each other till price approaches marginal cost. Intense competition also lead to excess s eat capacity in several markets. This, combined with periods of declining demand because of macro-economic factors, and the high fixed costs and low marginal costs make the airline industry very price competitive. Things like access to Computer Reservation Systems and innovative pricing coupled with yield management were competitive advantages for a little while before they become a staple of being in business as an airline. Entry Entry into the domestic airline industry is relatively easy since there are no significant barriers to entry. Inputs such as aircraft maintenance, food service, ground services, reservations etc., could be outsourced. Airplanes could be leased, thereby defraying large initial capital investments, and rights to use gates could be leased at market rates. The minimum efficient scale was not very high since airlines could choose to compete in a few markets, and costs were more or less proportional to the number of flights offered and the number of markets the airline wanted to operate in. The main consideration for profitable entry seemed to be the ability of airlines to fill their airplanes above the breakeven point. In an industry fraught with price competition, brand identity and reputation did not have significant value either. In the airline industry, exit costs are not very high either. Planes could be easily redeployed to other markets, or sold off, and gates and landing rights could be sub-leased to other carriers. Substitutes There are a number of substitutes to air travel, especially over short distances. These include taking other modes of transportation such as driving, taking the train etc., or not traveling at all. The use of technology (like WebEx, NetMeeting, video-conferencing etc.) that facilitates remote virtual collaboration is becoming a good substitute for business air travel as well. Supplier Power The primary inputs to the airline industry include airplanes, labor and fuel. There are only two major manufacturers (three at the time of the case – Boeing, Airbus and McDonnell Douglas) for large commercial aircraft. This, along with the relationship specific investment t hat the airlines make in the form of trained mechanics, existing stock of aircraft etc., is likely to give the aircraft manufacturers some supplier power. A mitigating factor for this supplier power is the lumpy nature of aircraft sales, where there are a few high-value orders placed by airlines with deliveries spanning several years. Labor such as pilots, cabin crew, ground personnel, gate agents etc. are typically unionized and have some bargaining power. However, many airlines especially in the post-deregulation era have used the threat of Chapter 11 bankruptcy to re-negotiate unfavorable labor contracts. Aviation fuel is a commodity and its prices are determined largely by market forces and geo-political factors. Buyer Power The power that airline customers have varies based on the options available to them and the origin-destination city pair. As the General Accounting Office report in 1989 found, fares were 27% higher in monopoly or duopoly hubs than at competitive airports. Sophisticated yield management techniques and competitive pricing have allowed airlines to extract significant consumer surplus in smaller remote markets whe re travelers don’t have much choice and for direct long-haul flights that are preferred by business travelers. Even though there are pockets where some airlines have pricing power, the overall airline industry in characterized by significant buyer power stemming from the intense price competition among airlines. Industry profitability Exhibit 1 provides a summary of this industry analysis. As highlighted by the preceding analysis, the domestic US airline industry is not very profitable. Even though the Potential Industry Earnings seem high (given the volume of air travel and the higher willingness to pay and inelasticity of demand of business travelers), airlines are not able to capture much of these potential earnings. Several factors including intense price competition, excess capacity, high fixed and low marginal costs, along with low barriers to entry and exit, moderate supplier power and significant buyer power contribute to low industry profitability. Southwest’s success for twenty years In spite of a rather gloomy industry outlook, Southwest Airlines has managed to be successful for over twenty years. Southwest has outperformed its competitors by pursuing an operational model that is very different from the traditional larger carriers. Southwest was able to create a differentiated product in an industry dominated by undifferentiated offerings. Southwest took a simple, no-frills approach to flying with no meals and no assigned seating. It flew out of secondary airports where landing fees and costs of operation were much lower. These secondary airports also typically had less traffic so passengers could get to and from the airport with greater ease. Southwest broke the hub-and-spoke model and instead opted to fly frequent flights point to point. By avoiding the hub and spoke model, Southwest did not have to make the massive infrastructure investments that a lot of its competitors had to make. Not having to wait for feeder flights at hub airports, along with the 15-minute turn-around time of aircraft allowed Southwest to better utilize its fleet by keeping its planes in the air for a longer time (11 hours per day as opposed to the industry average of 8.5 hours per day). Southwest also owned only one model of aircraft – the Boeing 737, and was therefore able to achieve economies of scale in stocking components, and training mechanics. All of these measures gave Southwest the lowest cost per Available Seat Mile of 7.1 cents. As a consequence, Southwest had a much lower break-even point than it’s competitors and was able to make money even at lower load factors. With this unique operational model, Southwest not only kept costs down, but also provided customers just what they were looking for – cheap, efficient, timely transportation with high-quality service from a cheerful, motivated staff and without having to wait for connecting flights at hub airports. Southwest offered the lowest prices to price sensitive airline passengers for whom cost was a significant decision criterion. Southwest’s culture Herb Kelleher leveraged one of Southwest’s key resources- its employees to create a set of organizational capabilities, which in turn gave Southwest a competitive advantage. Kelleher institutionalized a culture of having fun while working, and inspired a deep sense of loyalty to the company fr om his workforce. Southwest’s workforce is 90% unionized, but owns 11% of the company. This led to compatibility in incentives between Southwest and its employees. Southwest’s employees did a variety of jobs in contrast to the other major carriers where employees had designated jobs and were reluctant to do anything beyond their strictly defined duties. Having a motivated workforce helped Southwest turn an aircraft around in a record time of 15 minutes. The beauty of Southwest’s operational model was in how each of their steps reinforced the other. A simple, no-frills approach with short haul flights and standardized equipment leading to lower costs, which in turn lead to lower fares in an industry which was extremely price competitive. A well-compensated, highly motivated workforce whose incentives were aligned with those of the company also ensured that things were operating at peak efficiency. A huge part of Southwest’s success in the 20 years since its inception can be attributed to this simple, but remarkably effective model. Threats to Southwest’s continuing success Threats to Southwest’s continuing succ ess include the threat of entry from other low-fare airlines and spin-offs from major airlines that seek to imitate Southwest’s model. With the airline industry bleeding with red ink, the government might step in and start reregulating the industry. In general, regulation and price-setting by the government interferes with free market forces, and breeds inefficiency by creating misaligned incentives and dead-weight losses. Any such re-regulation and government mandated prices would severely hurt Southwest. Other threats to Southwest include the loss of its existing competitive advantages. In particular, any event that triggers the loss of employee morale might lower the operational efficiency at Southwest and erode its cost advantage. Southwest’s go-forward strategy Southwest has designed its strategy around its most important resources and capabilities. It should thus limit its scope to those activities where it has a clear competitive advantage. Southwest should try to grow by replicating its success to new markets and achieving greater economies of scale and organizational learning. Southwest should not try to change its model and try to compete with other traditional airlines by flying long-haul flights and setting up hubs. Doing so would dilute Southwest’s focus and prevent it from leveraging the competitive advantages that have served it well for over two decades. In order to continue to succeed and grow, Southwest has to be able to sustain and build upon its existing competitive advantages. Southwest must focus on making its resources and capabilities (that give it a huge competitive advantage) durable, difficult to identify / understand, and hard to transfer and replicate. Durability: Southwest must focus on making its capabilities more durable than its resources. The airline industry is notorious for its back-to-back boom and bust cycles, and long-lasting advantages such as brand recognition and reputation just do not exist in this industry. Thus, Southwest must constantly focus on making its existing first mover and other advantages durable by keeping its employees motivated and keeping its focus on offering simple, no-frills air travel. Transparency: This refers to the speed with which other firms can imitate Southwest’s strategy. While running an airline is not rocket-science, Southwest does seem to have cracked the code in terms of figuring out the right mix of operational procedures and employee motivation to run a successful profitable airline. To enhance its competitive position, Southwest must focus on capturing and codifying its learning so that its formula for success is harder to identify and understand. Transferability and Replicability: Southwest must focus on making its capabilities less transferable and replicable. Thus, even if a competitor were to acquire the same resources (airplanes, employees etc.) that Southwest has, its capabilities must be hard to transfer and replicate. Southwest has created a unique organizational routine, and has acquired the ability to motivate its people to operate with consistently outstanding cost efficiencies and high levels of service. To build on this, Southwest must continue to focus on its core competencies, reinforce its core values and must continue to align the incentives of its employees with those of the company. In an industry with cut-throat competition and limited profit-making potential, Southwest has successfully pursued a resource based approach to creating sustainable competitive advantages. To continue to succeed and grow, Southwest must focus on identifying and filling resource gaps and continue to offer a differentiated product by exploiting its past organizational learning and its unique characteristics.

International corporate accounting Essay Example | Topics and Well Written Essays - 1000 words - 1

International corporate accounting - Essay Example In 1934 a Securities Exchange Act was formulated giving the SEC a statutory authority of setting up standards for financial accounting and reporting but this would target publicly held companies only. However, the SEC is often dependent upon the private sector in policy formulation. (Financial Accounting Standards Board’s website, 2011) On the other hand, The International Accounting Standards Board (IASB) is an independent, private-sector body based in the UK that develops, approves and promotes International Financial Reporting Standards, whose operations are directed by the International Financial Reporting Standards Foundation. It was formed in 2001 to replace the International Accounting Standards Committee which had existed since 1973 through an agreement made by professional accountancy bodies from Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the United Kingdom and Ireland, and the United States of America. Other members became part in the following years. (Deloitte IAS Plus’s website, 2011) The IFRS foundation is an independent, not-for-profit private sector organization working in the interest of the public. Its objectives are formulating a unified set of high quality and apprehensible international financial reporting standards (IFRSs) that can be enforced and will be globally accepted, promote their application, it takes into consideration the needs of emerging economies and small and medium-sized entities (SMEs) (Financial Accounting Standards Board’s website, 2011).This is achieved through the IASB for development and publishing together with overseeing their interpretation on all the sectors. In order to achieve global acceptance and adoption of the IFRSs, the IFRS foundation and the IASB involves relevant stakeholders around the world, including investors, national standard-setters, regulators, auditors, academics, and among others. According to Seyfarth (2008) by November 2008, 113 countries

Better Use Computer Assisted Auditing Techniques for Auditing Thesis

Better Use Computer Assisted Auditing Techniques for Auditing - Thesis Example Over the recent years many audit firms have shifted towards using this technique, as this technique has helped in analyzing audit data more quickly and rapidly. The other discussion point in this report is the flexibility of CAAT with auditing and other standards such as SOX. The other issue in this report is the concern of using this technique after having proper analysis of the business being audited. Finally, the report is concluded by pointing out that its benefits clearly outweigh its risk. The purpose of this project is to discuss the main features of Computer Assisted Audit Techniques (CAATs) and how the use of such technique can assist in better auditing procedures being followed up by auditors. With such better procedures being followed by auditors, the conclusion that they draw would be considered stronger as CAATs help in huge data to be analyzed. To give the reasoning as to why CAATs are better than traditional audit techniques, it is compared with those techniques. Practical examples and case studies are given to further elaborate the upper hand that CAATs have over other techniques and how they assist auditors in drawing better conclusions. Finally its advantages and disadvantages are looked upon which suggest that the advantages prevail over its disadvantages. (Warren, 2007) An auditing process is automated by the use of techniques such as CAAT. The adoption of this technique has led many audit firms to change their way of auditing any particular company i.e. rather than using the traditional audit techniques, CAAT is hugely used and encouraged by audit firms. The basic aim of this technique is to assist the auditor in reducing his manual work; major data can be processed with ease hence leading to a better opinion being made by the auditor. Auditors using manual audit technique have to manually select sample data upon which to base their conclusion, while selecting this sample data