The Way We Never Were By Stephanie Coontz Essay - 953 Words

Stephanie Coontz begins her speech, The Way We Never Were, by debunking common misconceptions about marriage and family life throughout history. She discusses the myth of how single-parent and step families are a new phenomenon introduced only recently into our society.The fact is that early death rates were much higher in history compared to what they are now and, in fact, â€Å"in the beginning of the nineteenth century a majority of marriages were ended by death ten years before the last child was ready to leave home.† Therefore, single-parent families and step-families were fairly typical back in the day. Coontz points out how fairy tales like â€Å"Cinderella† and â€Å"Snow White† actually were incredibly accurate in the portrayals of family dynamics during these early centuries. The institute of marriage, at this time, did not associate its origins with love, but instead power, money, and property. Therefore, when a father remarried, it was the step-mother ’s interest to make sure that his children were gotten rid of, for she wanted her own offspring to acquire his money and land. Coontz also debunks this modern view that divorce rates have never been higher than right now in contemporary society. She explains that throughout history today’s rates are actually pretty similar to those found in ancient Indonesia, Malaysia, Japan, as well as among Native Americans. This idea that Christian tradition has always been anti-divorce, mainly enforced due to Jesus’ denouncement of both womenShow MoreRelatedThe Way We Never Were By Stephanie Coontz1135 Words   |  5 PagesStephanie Coontz is a teacher, historian, author and a scholar activist. She has also very indulged in the world of public debate on families, this mostly due possible because of her extensive skills to study modern families as well as historical patterns. In her book The Way We Never Were, Coontz presents a historical look at the family and how it has changed over time. Her interest in the subject comes for her need to understand how families functioned in the past and present, and what lead toRead MoreEssay on Poverty and Child Development1589 Words   |  7 Pagesunderstood life to be a certain way. Life had taken its course and my family, as well as myself, have suffered ups and downs. We’ve been through times w hich were good and which were the worst of the worst – all families do. What I didn’t know is that regardless of the good and the bad, that the life I lived was sheltered to the point where I couldn’t fathom the idea that all people had not lived a life similar to ours. Sure, I understand that some were more fortunate and some were less fortunate, but to whichRead MoreA Modern Twist on a Traditional American Family Ideal from the 1950s1576 Words   |  7 PagesDepictions of families in the 1950s were extreme in a myriad of ways. The notion of a â€Å"nuclear family,† in which a husband, wife and their children were considered the smallest unit of our society, became incredibly popular. Husbands and wives each seemed to have particular roles and duties from which they couldn’t stray. The husband, of course, was a working man responsible for bringing money to the household. His wife worked on something else: their household itself. She cleaned, cook ed, and decoratedRead MoreEssay about American Cultural Myths1219 Words   |  5 PagesThe United States and cultural myths pertaining to this country have been a topic of discussion for many years. Stephanie Coontz’s â€Å"The Way We Wish We Were†, David Brooks’ â€Å"One Nation Slightly Divisible† and Margaret Atwood’s â€Å"A Letter to America† are all essays about different American cultural myths. Each author focuses on a different cultural myth that pertains to the United States. They explain how these myths are thwarting a realistic view of America. As well as changing the perception of theRead MoreThe Love Sick Society1531 Words   |  7 Pages1A 4/07/12 The Love Sick Marriage When we talk about marriage in this time period, we always expect there to be a sense of love behind this status, for the most part. However, where did this concept of â€Å"love† come from? Marriage in the past was very rarely associated with love. Love was seen as detrimental to the concept of marriage. In fact, in Ancient China, love was seen as â€Å"disruptive† and an act of being â€Å"antisocial† (Coontz 378). So the question we ask ourselves is, where did this idea ofRead MoreThe Perfect American Lifestyleof The 1950S. What Is The1489 Words   |  6 Pageswill analyze Stephanie Coontz’s â€Å"What We Really Miss About The 1950s† and the idea of the ideal America Lifestyle. The perfect American lifestyle of the 1950s started with the ability to earn money as Coontz notes â€Å"it’s easy to see why people might look back fondly to a decade when real wages grew more in any single year than in the entire ten years of the 1980s combined† (Coontz). Growing wages allowed for more spending and more spending created for a better economy. However, Coontz says that theRead MoreEssay on Television Today Versus the 1950s1182 Words   |  5 PagesProbably not as many as there were in the 1950s. In Stephanie Coontzs What We Really Miss about the 1950s, she discusses why people feel more nostalgic towards growing up in the 1950s, and how she disagrees that 1950s wasnt the decade that we really should like or remember best. Apart from economic stability, family values played an important part then. Through television sitcoms, such as Leave it to Beaver, Father knows Best, families watched them to make sure they were living correctly. It wasRead MoreMar riage And Family Play Essential Roles1567 Words   |  7 Pagesare convincible some are not. In â€Å"What We Really Miss About the 1950s†, Coontz explained why people have nostalgia for 1950s however not really want to go back. In â€Å"From Marriage Market: How Inequality is Remaking the American Family†, Cahn and Carbone how women in nowadays are more free than those in old days. Present years in facts are not better times for children to grow up in because of lackness of standards, rampant and materialism. In 1950s, there were rules to be followed. Men should makeRead MoreA Little Commonwealth By John Demos1435 Words   |  6 Pagesfamily consisted of a large extended family with several generations under the same roof. However, standard colonial families were actually made up of small nuclear families (Demos, 62). Nuclear families contain a married couple and their children. Their modest homes were simply not large enough to house many generations and censuses show that 4 to 6 family households were very common (Demos, 64). This is very similar to families today with households that contain the nuclear family. However, todayRead MoreThe Myths of Families Essay2209 Words   |  9 PagesQuestion 1: In The Way We Never Were, Stephanie Coontz suggests that society romanticizes past generations of family life and points out that these memories are merely myths that prevent us from â€Å"dealing more effectively with the problems facing today’s families† (Coontz x). Coontz proposes that researchers can take empirical data and create misleading causality for that data, thus feeding cultural myth and/or experience. Coontz believes that â€Å"an overemphasis on personal responsibility for strengthening

Buying Vs Renting Free Essays

When doing some budget computations it is important to determine the options that one has. Shelter is one of the necessities in life that a person needs. However, the house that a person can live in is either rented or owned. We will write a custom essay sample on Buying Vs Renting or any similar topic only for you Order Now Before renting or buying anything a person must evaluate his options. What are the different benefits of owning and renting a house would give a person? Is there any difference between the two? Which is more convenient for a person? These are the questions that a person has in mind before choosing to buy or to rent. This is not only applicable to the home, buying versus renting is also applicable in the business. For a manufacturing company, there is this question of whether to buy new machines to produce a certain product or to rent the services of another company for subcontracting. The company or the person usually considers the monetary aspects of the alternatives to buy or to rent. The decision to buy or to rent depend on the income flexibility of the company or the person who would be buying or renting. To buy something means that a person or a company claims ownership of something. This can be ownership of a house and a lot, ownership of a property or ownership of a machine. Buying means acquiring equity or an asset. If a person buys a property, the person is obligated to pay for expenses like Property Taxes and Special Assessments, Insurances for the house, Utilities Bill, Maintenance of the house, Association fees frm home owner’s organization, and membership fees to some services such as Cable TV and recreational facilities. These examples are taken from the website of Ginnie Mae. In renting a house or a property, the price of the rent depends on the owner of the said property or house. The owner sets the price for the rent. The rent is fixed monthly. However, according to the computation done by Ginnie Mae, the price rent increases annually by 5%. Seeking out the initial outlay of money, renting does not need a large amount. Renting is given to the owner of the article or the property at a certain time. The only obligation of the person renting is to pay for the bills. This had brought about the issue on whether which is better renting or buying. There are several conditions to determine which is better. When a person buys a property, there is the fact that the owner of the property had invested their money. Properties can be sold and prices can rise over time. A place that has a large increase in value is very beneficial to the owner of the house. On the other hand, the person who is renting would never gain anything out of renting. As Ms. Weston is saying in her article â€Å"Why its smarter to Buy than Rent†, Renting makes the person poor because no matter what the person do, the longer he rents the harder it is to acquire a property and thus, the person’s value is reduced. Weston had shown a table regarding the average net worth of homeowners vs renters. This is shown in Appendix A. As can be seen in the table, the value of homeowners is very different than that of the renters. Based on the table, it can be seen that income of a person under 16,000 has a value of $500 for the renters and $ 73,000 for the homeowners. The difference is very obvious. The reason to this according to Ms. Weston is that the value of the house rises over time and because of this, the value of homeowners goes higher as compared to that of the renters which are stagnant. The benefits of buying include acquisition of assets or equity. The person gains a sense of community, stability and security. The owner feels this because having a house means having roots. When a person owns a property or a house, the owner is free to change the landscape, decorations and surroundings of the said property. Buying does not also have the dependence of the owner to the landlord in terms of maintenance. It is up to the owner on whether he or she would be maintaining the property or not. (www. ginniemay. gov, 2006, Buy vs Rent Comparison Chart) However, if there are advantages there are also disadvantages in considering housing. The owner of a property or the house must be responsible for the maintenance and bills for the home. IF the owner does not have the money for the maintenance and repairs of the house, then the owner must depend on what he currently has. As stated earlier, property owners are obliged to pay for property taxes. In economics, a value of a certain thing or place depends on several reasons. There are times that the value of the land goes up high fast however, there is also the time when the value of the land goes really down. Losses can be acquired by the owner of the property if the price of the property devaluates. Another thing that can cause a disadvantage to homeowner is the mobility. It is harder for homeowners to transfer from one place to another as compared to the renters. (www. ginniemay. gov, 2006, Buy vs Rent Comparison Chart) How to cite Buying Vs Renting, Papers

Definition of Flexpatriates free essay sample

Flexibility in this context does not only refer to flexibility regarding the destination but also regarding rhythm, scheduling and planning of travel (Marathoner et al. , AAA). 25 To achieve a first overview of the terminology fluoridation, it is useful to analyze one of the broadest approaches in understanding this term made by Tent (2005). Highlighting the current development regarding As, Tent states C ] we no longer talk In terms of expects but flex-pats (Tent, 2005, online source). That Is to say, In mineral, AS require flexibility which is offered by flagellates. Tent defines flexibilities as a new breed of younger expatriates who have fewer encumbrances and are more enthusiastic to work abroad (Tent, 2005, online source). A more pragmatic approach was developed by Welch and Worm (2006). They define flexibilities C ] one for whom business travel is an essential component of their work (Welch and Worm, 2006, p. 284). Aligned with this Is the definition of Petrol et al. We will write a custom essay sample on Definition of Flexpatriates or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page (2000) who Identify a appellate as an employee who undertakes request International business trips but does not relocate (Petrol et al_, 2000, p. 20).The following aspects elaborate further on fluoridation and therefore give a tighter definition. Marathoner (2010) characterizes flexibilities additionally as flexible employees who have a permanent position in their home country while fulfilling parts of their Job abroad without relocating. Normally, a palatinates travel assignment Includes trips to various countries. These trips abroad are normally without company by family and lead to an unclear separator between work and non- org areas. In contrast, commuters are employed in a country other than their country of residence and fulfill their whole Job abroad.Flexibilities take a trip to other nations and experience, firstly, different cultures, and secondly, isolation from their family and private life. They can be found in all kind of industries and different hierarchical levels (Marathoner et al. , AAA; Marathoner, 2010; Welch Worm, 2006). Characteristics that are significant for defining palatinate assignments are their duration, irregularity and purpose. Assignments that fall within the definition of a flattering assignment last less than a week and do not include any kind of relocating neither the assignees family nor the assignees themselves.Furthermore, assignments are triggered 26 internally for a purpose within the same company as discussed In 2. 2. 2. 1 (Marathoner, 2010; Marathoner, AAA; Petrol et 2000). Flagellates appear to to the fact that companies do not seem to know how to manage flexibilities appropriately. Moreover, literature highlights the fact that the normal work routine at heir home office continues while they travel (Marathoner, 2010; Marathoner, AAA; Cowlings et al. , 2007).As can be seen by the definitions given, all authors stress on the element of frequent traveling in explaining fluoridation and flexibilities. However, these definitions also have in common that they do not explicitly state which volume of travel qualifies an employee as a flattering. Frequent however is defined as happening often; regular (Pins, 2011 , online source) and occurring or done many times at short intervals (Workbenches, 2011 , online source).In order for employees to fulfill the definition of flattering entirely, they should fulfill the definition of frequent. In the following chapter, characteristics related to flattering assignments are going to be identified. Companies should consider these special requirements when managing their flexibilities. This is why, in a next step, it is investigated if these particularities are considered in the policies of Mans. To start with, the author therefore discusses the key characteristics of flexibilities.

Investigation Into The Rate of Water Uptake By Transpiration Essay Example

Investigation Into The Rate of Water Uptake By Transpiration Essay The rate of water uptake in a plant is directly proportional to the surface area of the leaves on the plant. As the surface area is reduced, the time taken for the water to travel up the stem over the same distance will increase.Background Knowledge:Plants add a considerable volume of moisture to the atmosphere. After absorbing water through their roots, the water travels up the stem to the leaves where over 99% of the absorbed water is lost through the leaves by a process named transpiration. The Sun provides the energy required to turn the water in the leaves into a vapour, causing it to diffuse out of the plant and into the atmosphere. Water evaporates from the leaves and causes a force that pulls the water up the stem. The water travels through the vessels in the vascular bundles and this flow of water is called the transpiration stream.Vascular tissue is made up of xylem and phloem. These tissues are concerned with the translocation (transport) of water and nutrients around the plant. Xylem carries mainly water and mineral salts, whereas phloem carries mainly organic solutes in solution, for example sugars. As the vascular tissue forms a transport system around the plant, a large, complex body will develop.Xylem fibres are thought to have originated from tracheids (single cells that are elongated and lignified), however they are shorter and narrower than tracheids. Overlapping walls are present at the end of the xylem. Phloem resemble xylem as they also have a tubular structure that is modified for translocation. The tubes are composed of living cells, and there are five different cell types: sieve tube elements, companion cells, parenchyma, fibres and schlerids.See Figure 1a that shows how phloem and xylem play an important role in transpiration. Figure 1b shows how gaseous exchange occurs in leaves..Transpiration is the evaporation of water from leaves; therefore any change that increases or reduces evaporation will have the same effect on transpiration. The following variables can affect the rate of transpiration.Light intensity Light itself does not directly affect transpiration, but in daylight the stomata of the leaves are open. This allows the water vapour in the leaves to diffuse out of the plant into the atmosphere. At night, when the stomata are closed, transpiration rates are greatly reduced. Generally, transpiration speeds up when the light intensity increases as the stomata respond to changes in the light intensity.Humidity If the air is very humid it can accept very little from the plants and therefore transpiration slows down. In dry air, the diffusion of water vapour from the leaf to the atmosphere will be rapid.Temperature Warm air can hold more water than cool air. Thus, transpiration will take place more rapidly in warm air. When the sun shines on the leaves, they will absorb heat as well as light. This warms them up and increases the rate of transpiration.Air movements In still air, the region surrounding a tr anspiring leaf will become saturated with water vapour so that no more can escape from the leaf. In these conditions, transpiration will slow down. In moving air, the water vapour will be swept away from the leaf as fast as it diffuses out. This will increase the rate of transpiration.Leaf surface area A reduction in leaf surface area will reduce the rate of transpiration, as there will be a smaller distribution of stomatal pores.Cuticle The thinner the leaf cuticle layer, the greater the rate of cuticular transpiration. The upper surface of dicotyledonous leaves generally has a thicker cuticle compared with the lower layer. Thick, waxy cuticles can virtually eliminate cuticular transpiration and the shine reflects solar radiation.Stomata The greater the number of stomata per unit area, the greater the rate of transpiration. Plants showing xeromorphic adaptations usually have reduced numbers of stomata. In dicotyledonous plants, the lower leaf surface usually possesses more stoma ta than the upper surface.In order to make this a fair experiment, the following precautions need to be taken. My experiment will be conducted inside a science lab at school, away from the windows. The light intensity should not change during the experiment. The humidity of the air will not change within the laboratory. There is a thermostat located within the laboratories, and therefore the temperature should remain constant. There is an air conditioning unit installed in order to control the temperature, but it should not affect my experiment. I am unable to change the thickness of the cuticle, but I will use the same plant for each attempt. I will also not be able to change the number of stomata present on the leafs surface; therefore I will assume that there will be an equal spread of stomata over each and every surface.All of these are factors that may affect the experiment, but hopefully I will be able to conduct a fair test.Plan:For this experiment I will be using a simple po tometer (from pot meaning drink and meter meaning measure) to measure the rate of water uptake in a plant, and how this rate is affected by leaf surface area.Apparatus:1. Privet plant (used as it has many leaves that may be easily counted and that are about the same size)2. Capillary tubing with water used as a meniscus scale (each mm on the scale is equivalent to 1mm? of water I will use 50mm)3. Beaker of water4. Stand (this will help to support the plant)5. Stop clock (showing minutes, seconds and 1/10th second)See Figure 2 that shows how I will set up the apparatus. It must be secure on the tabletop. This is so that it is not dangerous in any way to anyone else.Method:1. I will cut a privet plant underwater about 3cm up the stem. This will remove any blockages in the xylem from when the plant was cut previously. The xylem must not be crushed, so the plant will be cut at an angle with a sharp blade. The plant will be cut underwater to prevent any air bubbles getting into the xyle m, as this may affect the final results.2. I will submerge the capillary tube in the same water bowl. It will be attached to the plant, making sure no air bubbles are inside. I must make sure the open end of the capillary tube is also underwater so that all of the apparatus can be lifted out.3. This will make sure that the whole system is completely airtight. When the plant transpires, water will be pulled along the tubing. I will allow the apparatus to equilibrate for about 5 minutes.4. I am going to introduce an air bubble into the system. Holding the tubing out of the water for a minute can do this.5. I will make sure the bubble starts at the correct place on the scale, and time how long it takes for the bubble to move 50mm. This can be achieved by allowing the bubble to pass from no.1 to no.5 on the scale. Afterwards I will move the bubble back with the water.6. I will note the times in the table.7. I am going to repeat each attempt three times. This should give me enough readin gs to be able to calculate the mean average if need be. Each measurement will be taken from the same point of the bubble.Figure 3 shows how I am going to make sure the bubble is at the correct place on the scale. The bubble can be moved backwards by opening the tap from the reservoir and allowing more water in.8. Ten leaves will be removed and the surface area of the leaves calculated. The test will be repeated again. Each time I will remove ten leaves, and the last test I conduct will have only ten leaves on the plant.9. I will be conducting a practice experiment, with just one reading for each set of leaves that I remove. This will appear in my results as 1st attempt.10. Three other readings will be taken with another branch of the same privet plant. It is the surface area of this second branch that I will record. The surface area will be used to compare how the rate of uptake will change against the number of leaves I will be removing.Safety Procedures:* I will not be using any h azardous substances, but I must be careful not to spill any water on the workbench.* The sharp blade must be used with care, as it is very sharp and fingers can be cut easily. When they are not being used, the blades must be kept inside their box so that other people will not hurt themselves if they are left lying around.* I will not break any branches off the privet hedge that I will not be using for the experiment. This means that I will not be disturbing any organisms unnecessarily that live on the plant.* The apparatus must be positioned steadily on the surface. It is quite bulky, and I must be careful not to knock it over and spill the water.Predictions:I predict that if the surface area of the plants leaves is reduced the rate of uptake will slow down. This is because the number of stomata will be reduced, and transpiration rates will be reduced. I predict that the rate will decrease in proportion to the number of leaves removed, for example if the number of leaves is reduced by 50%, the rate of uptake will be reduced by 50%. The rate of transpiration is directly proportional to the surface area of the leaves on the plant. This is assuming that all other variables will remain constant. I am assuming that there will be an equal distribution of stomata on all of the leaves, and also that the surface area of each set of 10 leaves I remove will be approximately the same. For example, each set may have a combined surface area of 50 cm?.See Figure 4 that shows how I predict the rate of uptake will change. As I am unsure of the rate at present, I have left the axis unlabelled and shown only the general trend.Method:This was carried out as stated earlier, with no changes made to the original plan. The first attempt was carried out on a different branch to the other three attempts. This was to test the experiment, and it also gave me an approximate time of the whole experiment.Results:Time of Water Uptake (seconds)Number of Leaves1st Attempt2nd Attempt3rd Attempt 4th Attempt1003623753673849042342743448580409423423409703754634234716045848548049750505561543609404046945746843040978160970420704892704735101612962862943I choose to display the rate of water uptake (mm/second) rather than the time taken to travel 50mm as this gave a more accurate indication of how quickly the bubble travelled:50mm = Rate in mm/secondTime taken (s)Rate of Water Uptake (mm/second)Number of Leaves1st Attempt2nd Attempt3rd Attempt4th Attempt1000.1380.1330.1360.130900.1180.1170.1150.103800.1220.1180.1180.122700.1330.1070.1180.106600.1090.1030.1040.101500.0990.0890.0920.082400.1240.0720.0870.073300.1220.0640.0820.071200.0710.0560.0710.068100.0310.0520.0580.053I have plotted the results graph in a conventional way, with the number of leaves starting at 10 and leading up to 100. Although I carried out the experiment from 100 downwards, it seemed logical to plot the results the other way around. This shows the pattern clearly. I did carry out an experiment for 0 leaves, but the rate was too slow, and it is for this reason that I have not displayed the results I found.Figure 5 shows the results. The rates are shown, as these are easily comparable numbers to work with. They give a more accurate view of how quickly the bubble travelled over 50mm.It is clear from the graph that there is an increase in the time taken as the number of leaves decreases. The rate slows down, and the bubble travels more slowly. This is due to the decreasing rate of transpiration. As the number of leaves decreases, the numbers of stomata decrease and the rate of transpiration slows down. As the transpiration rate slows down, the rate of uptake is slowed down to prevent further water loss.Conclusion:My results show that the rate of uptake slowed down as more leaves were removed, and as the surface area of the plant decreased.The first attempt proved very useful, as I did not anticipate that the air-conditioning unit would affect my results as much as it did. The graph that I drew with the rates of water uptake shows clearly all four attempts. From this, I can see that the mean average rate for 100 leaves was 0.134mm/second. The mean average rate for 10 leaves was 0.049mm/second.This experiment has matched my predictions, however not quite as well as I had hoped. I had predicted that when the leaf surface area was reduced by 50%, the rate of water uptake would decrease by 50%. This was not the case. The mean rate of transpiration for 50 leaves is not 50% of the mean average for 100 leaves; it is nearer to 67%. The mean rate of water uptake for 50 leaves was 0.091mm/second.The anomalies from the first attempt have been marked as A, B and C. A and B have higher rates of water uptake than expected. This was because the air conditioning unit came on and moved the air around the leaves more quickly, thus causing the plant to transpire more quickly. C also has a higher rate of water uptake than expected due to the light intensity changing. The first attempt was co nducted in front of a window, and when the Sun came out the light intensity increased. The other three attempts were not conducted directly in front of a window. The time taken to transpire increases as the leaf surface area decreases. This is due to the removal of stomatal pores that allow the plant to exchange gases and water vapour. To prevent dehydration, the pores close to prevent further water loss and the rate of transpiration slows down.There was only one other anomaly throughout the whole experiment. This has been marked on the results graph as D, and occurred on the fourth attempt for 90 leaves. Although I had moved the apparatus away from the air-conditioning unit previously, on this occasion the breeze still affected my results. It did not disturb the air surrounding the leaf, as it did previously. This would have increased the rate of uptake. The cooler air meant that transpiration slowed down, having a direct effect on the rate of water uptake.The rate of transpiration was fastest for all four attempts when there were all 100 leaves on the plant, and slowest when there were only 10 leaves on the plant. All of the conditions were kept constant; therefore it was the stomatal quantity that affected the rate of transpiration.It was important that I measured the rate of uptake and not the rate of transpiration. Transpiration is very difficult to measure. The volume of water taken up is far greater than the volume of water given out through transpiration. This is because a large volume of water is used by the plant for turgidity, photosynthesis and other biological functions such as hydrolytic processes.My results shown in Figure 5 are almost linear. This matches my predicted graph, and is due to the proportion of leaves removed at each time. Although I did not realise at the time, I was removing approximately 10% of the leaves each time. This was purely coincidental, and was only discovered when I plotted the surface area against the number of leaves in Figure 6. The trend shown in Figure 5 is mirrored in Figure 6. This pattern may also have followed my predictions for another reason. The stomatal distribution across the leaf surface area may have been equal across all 100 leaves. If this was true, the total number of stomatal pores would have decreased in proportion to the number of leaves too.Evaluation:The first attempt was affected by the air-conditioning and light intensity. However, this was my practise experiment and I decided to then use another branch, approximately the same size for the next three attempts. All of the surface area calculations shown in Figure 6 are for the second branch. I made sure that the air-conditioning would not start during the second experiment, and also that I did not set up the apparatus next to another window. When the Sun shone through the window, it was very bright and the light intensity increased. I did not realise that these two factors could affect the rate of transpiration as much as they did.I did not take into account the stomatal distribution in either of my two experiments. This would have been an interesting variable to look at, however I found that I was short on time. I would have liked to have looked at the lower epidermis underneath a microscope, and made an approximate stomatal count. I could have seen if they were evenly spread, and if not, still made an estimated rate of uptake from my other results.My results were very pleasing overall. They followed my predicted trend and I have been able to see why, due to measuring the total surface area of the second branch. I have accounted for my anomalies as the experiment was affected by factors beyond my control. I had not realised that the air-conditioning and positioning of the apparatus would affect the experiment in such an extreme fashion. Factors such as light intensity and the temperature of the surrounding air may only change slightly, but have a larger effect on the overall experiment.I would have liked to repeat the experiment again, so that I could obtain more results. This would give me a more significant mean average, and I would have been able to leave out the anomalies in the analysis. A source of error may have been counting the number of leaves rather than the surface area. Nevertheless, it turned out that I was removing the leaves by nearly 10% each time.I would improve the experiment by measuring the stomatal distribution next time. This will allow me to calculate a more significant rate of uptake by calculating how much water is taken in through each stomatal pore. I could then estimate how much water should be taken in. If I was able to calculate the transpiration rate as well, I would be able to work out how much water was being used within the plant.Generally, this experiment was conducted well. The anomalies were not large enough to change the trend in any way, and the overall results were beneficial in proving the hypothesis correct. Investigation Into The Rate of Water Uptake By Transpiration Essay Example Investigation Into The Rate of Water Uptake By Transpiration Essay The rate of water uptake in a plant is directly proportional to the surface area of the leaves on the plant. As the surface area is reduced, the time taken for the water to travel up the stem over the same distance will increase.Background Knowledge:Plants add a considerable volume of moisture to the atmosphere. After absorbing water through their roots, the water travels up the stem to the leaves where over 99% of the absorbed water is lost through the leaves by a process named transpiration. The Sun provides the energy required to turn the water in the leaves into a vapour, causing it to diffuse out of the plant and into the atmosphere. Water evaporates from the leaves and causes a force that pulls the water up the stem. The water travels through the vessels in the vascular bundles and this flow of water is called the transpiration stream.Vascular tissue is made up of xylem and phloem. These tissues are concerned with the translocation (transport) of water and nutrients around the plant. Xylem carries mainly water and mineral salts, whereas phloem carries mainly organic solutes in solution, for example sugars. As the vascular tissue forms a transport system around the plant, a large, complex body will develop.Xylem fibres are thought to have originated from tracheids (single cells that are elongated and lignified), however they are shorter and narrower than tracheids. Overlapping walls are present at the end of the xylem. Phloem resemble xylem as they also have a tubular structure that is modified for translocation. The tubes are composed of living cells, and there are five different cell types: sieve tube elements, companion cells, parenchyma, fibres and schlerids.See Figure 1a that shows how phloem and xylem play an important role in transpiration. Figure 1b shows how gaseous exchange occurs in leaves..Transpiration is the evaporation of water from leaves; therefore any change that increases or reduces evaporation will have the same effect on transpiration. The following variables can affect the rate of transpiration.Light intensity Light itself does not directly affect transpiration, but in daylight the stomata of the leaves are open. This allows the water vapour in the leaves to diffuse out of the plant into the atmosphere. At night, when the stomata are closed, transpiration rates are greatly reduced. Generally, transpiration speeds up when the light intensity increases as the stomata respond to changes in the light intensity.Humidity If the air is very humid it can accept very little from the plants and therefore transpiration slows down. In dry air, the diffusion of water vapour from the leaf to the atmosphere will be rapid.Temperature Warm air can hold more water than cool air. Thus, transpiration will take place more rapidly in warm air. When the sun shines on the leaves, they will absorb heat as well as light. This warms them up and increases the rate of transpiration.Air movements In still air, the region surrounding a tr anspiring leaf will become saturated with water vapour so that no more can escape from the leaf. In these conditions, transpiration will slow down. In moving air, the water vapour will be swept away from the leaf as fast as it diffuses out. This will increase the rate of transpiration.Leaf surface area A reduction in leaf surface area will reduce the rate of transpiration, as there will be a smaller distribution of stomatal pores.Cuticle The thinner the leaf cuticle layer, the greater the rate of cuticular transpiration. The upper surface of dicotyledonous leaves generally has a thicker cuticle compared with the lower layer. Thick, waxy cuticles can virtually eliminate cuticular transpiration and the shine reflects solar radiation.Stomata The greater the number of stomata per unit area, the greater the rate of transpiration. Plants showing xeromorphic adaptations usually have reduced numbers of stomata. In dicotyledonous plants, the lower leaf surface usually possesses more stoma ta than the upper surface.In order to make this a fair experiment, the following precautions need to be taken. My experiment will be conducted inside a science lab at school, away from the windows. The light intensity should not change during the experiment. The humidity of the air will not change within the laboratory. There is a thermostat located within the laboratories, and therefore the temperature should remain constant. There is an air conditioning unit installed in order to control the temperature, but it should not affect my experiment. I am unable to change the thickness of the cuticle, but I will use the same plant for each attempt. I will also not be able to change the number of stomata present on the leafs surface; therefore I will assume that there will be an equal spread of stomata over each and every surface.All of these are factors that may affect the experiment, but hopefully I will be able to conduct a fair test.Plan:For this experiment I will be using a simple po tometer (from pot meaning drink and meter meaning measure) to measure the rate of water uptake in a plant, and how this rate is affected by leaf surface area.Apparatus:1. Privet plant (used as it has many leaves that may be easily counted and that are about the same size)2. Capillary tubing with water used as a meniscus scale (each mm on the scale is equivalent to 1mm? of water I will use 50mm)3. Beaker of water4. Stand (this will help to support the plant)5. Stop clock (showing minutes, seconds and 1/10th second)See Figure 2 that shows how I will set up the apparatus. It must be secure on the tabletop. This is so that it is not dangerous in any way to anyone else.Method:1. I will cut a privet plant underwater about 3cm up the stem. This will remove any blockages in the xylem from when the plant was cut previously. The xylem must not be crushed, so the plant will be cut at an angle with a sharp blade. The plant will be cut underwater to prevent any air bubbles getting into the xyle m, as this may affect the final results.2. I will submerge the capillary tube in the same water bowl. It will be attached to the plant, making sure no air bubbles are inside. I must make sure the open end of the capillary tube is also underwater so that all of the apparatus can be lifted out.3. This will make sure that the whole system is completely airtight. When the plant transpires, water will be pulled along the tubing. I will allow the apparatus to equilibrate for about 5 minutes.4. I am going to introduce an air bubble into the system. Holding the tubing out of the water for a minute can do this.5. I will make sure the bubble starts at the correct place on the scale, and time how long it takes for the bubble to move 50mm. This can be achieved by allowing the bubble to pass from no.1 to no.5 on the scale. Afterwards I will move the bubble back with the water.6. I will note the times in the table.7. I am going to repeat each attempt three times. This should give me enough readin gs to be able to calculate the mean average if need be. Each measurement will be taken from the same point of the bubble.Figure 3 shows how I am going to make sure the bubble is at the correct place on the scale. The bubble can be moved backwards by opening the tap from the reservoir and allowing more water in.8. Ten leaves will be removed and the surface area of the leaves calculated. The test will be repeated again. Each time I will remove ten leaves, and the last test I conduct will have only ten leaves on the plant.9. I will be conducting a practice experiment, with just one reading for each set of leaves that I remove. This will appear in my results as 1st attempt.10. Three other readings will be taken with another branch of the same privet plant. It is the surface area of this second branch that I will record. The surface area will be used to compare how the rate of uptake will change against the number of leaves I will be removing.Safety Procedures:* I will not be using any h azardous substances, but I must be careful not to spill any water on the workbench.* The sharp blade must be used with care, as it is very sharp and fingers can be cut easily. When they are not being used, the blades must be kept inside their box so that other people will not hurt themselves if they are left lying around.* I will not break any branches off the privet hedge that I will not be using for the experiment. This means that I will not be disturbing any organisms unnecessarily that live on the plant.* The apparatus must be positioned steadily on the surface. It is quite bulky, and I must be careful not to knock it over and spill the water.Predictions:I predict that if the surface area of the plants leaves is reduced the rate of uptake will slow down. This is because the number of stomata will be reduced, and transpiration rates will be reduced. I predict that the rate will decrease in proportion to the number of leaves removed, for example if the number of leaves is reduced by 50%, the rate of uptake will be reduced by 50%. The rate of transpiration is directly proportional to the surface area of the leaves on the plant. This is assuming that all other variables will remain constant. I am assuming that there will be an equal distribution of stomata on all of the leaves, and also that the surface area of each set of 10 leaves I remove will be approximately the same. For example, each set may have a combined surface area of 50 cm?.See Figure 4 that shows how I predict the rate of uptake will change. As I am unsure of the rate at present, I have left the axis unlabelled and shown only the general trend.Method:This was carried out as stated earlier, with no changes made to the original plan. The first attempt was carried out on a different branch to the other three attempts. This was to test the experiment, and it also gave me an approximate time of the whole experiment.Results:Time of Water Uptake (seconds)Number of Leaves1st Attempt2nd Attempt3rd Attempt 4th Attempt1003623753673849042342743448580409423423409703754634234716045848548049750505561543609404046945746843040978160970420704892704735101612962862943I choose to display the rate of water uptake (mm/second) rather than the time taken to travel 50mm as this gave a more accurate indication of how quickly the bubble travelled:50mm = Rate in mm/secondTime taken (s)Rate of Water Uptake (mm/second)Number of Leaves1st Attempt2nd Attempt3rd Attempt4th Attempt1000.1380.1330.1360.130900.1180.1170.1150.103800.1220.1180.1180.122700.1330.1070.1180.106600.1090.1030.1040.101500.0990.0890.0920.082400.1240.0720.0870.073300.1220.0640.0820.071200.0710.0560.0710.068100.0310.0520.0580.053I have plotted the results graph in a conventional way, with the number of leaves starting at 10 and leading up to 100. Although I carried out the experiment from 100 downwards, it seemed logical to plot the results the other way around. This shows the pattern clearly. I did carry out an experiment for 0 leaves, but the rate was too slow, and it is for this reason that I have not displayed the results I found.Figure 5 shows the results. The rates are shown, as these are easily comparable numbers to work with. They give a more accurate view of how quickly the bubble travelled over 50mm.It is clear from the graph that there is an increase in the time taken as the number of leaves decreases. The rate slows down, and the bubble travels more slowly. This is due to the decreasing rate of transpiration. As the number of leaves decreases, the numbers of stomata decrease and the rate of transpiration slows down. As the transpiration rate slows down, the rate of uptake is slowed down to prevent further water loss.Conclusion:My results show that the rate of uptake slowed down as more leaves were removed, and as the surface area of the plant decreased.The first attempt proved very useful, as I did not anticipate that the air-conditioning unit would affect my results as much as it did. The graph that I drew with the rates of water uptake shows clearly all four attempts. From this, I can see that the mean average rate for 100 leaves was 0.134mm/second. The mean average rate for 10 leaves was 0.049mm/second.This experiment has matched my predictions, however not quite as well as I had hoped. I had predicted that when the leaf surface area was reduced by 50%, the rate of water uptake would decrease by 50%. This was not the case. The mean rate of transpiration for 50 leaves is not 50% of the mean average for 100 leaves; it is nearer to 67%. The mean rate of water uptake for 50 leaves was 0.091mm/second.The anomalies from the first attempt have been marked as A, B and C. A and B have higher rates of water uptake than expected. This was because the air conditioning unit came on and moved the air around the leaves more quickly, thus causing the plant to transpire more quickly. C also has a higher rate of water uptake than expected due to the light intensity changing. The first attempt was co nducted in front of a window, and when the Sun came out the light intensity increased. The other three attempts were not conducted directly in front of a window. The time taken to transpire increases as the leaf surface area decreases. This is due to the removal of stomatal pores that allow the plant to exchange gases and water vapour. To prevent dehydration, the pores close to prevent further water loss and the rate of transpiration slows down.There was only one other anomaly throughout the whole experiment. This has been marked on the results graph as D, and occurred on the fourth attempt for 90 leaves. Although I had moved the apparatus away from the air-conditioning unit previously, on this occasion the breeze still affected my results. It did not disturb the air surrounding the leaf, as it did previously. This would have increased the rate of uptake. The cooler air meant that transpiration slowed down, having a direct effect on the rate of water uptake.The rate of transpiration was fastest for all four attempts when there were all 100 leaves on the plant, and slowest when there were only 10 leaves on the plant. All of the conditions were kept constant; therefore it was the stomatal quantity that affected the rate of transpiration.It was important that I measured the rate of uptake and not the rate of transpiration. Transpiration is very difficult to measure. The volume of water taken up is far greater than the volume of water given out through transpiration. This is because a large volume of water is used by the plant for turgidity, photosynthesis and other biological functions such as hydrolytic processes.My results shown in Figure 5 are almost linear. This matches my predicted graph, and is due to the proportion of leaves removed at each time. Although I did not realise at the time, I was removing approximately 10% of the leaves each time. This was purely coincidental, and was only discovered when I plotted the surface area against the number of leaves in Figure 6. The trend shown in Figure 5 is mirrored in Figure 6. This pattern may also have followed my predictions for another reason. The stomatal distribution across the leaf surface area may have been equal across all 100 leaves. If this was true, the total number of stomatal pores would have decreased in proportion to the number of leaves too.Evaluation:The first attempt was affected by the air-conditioning and light intensity. However, this was my practise experiment and I decided to then use another branch, approximately the same size for the next three attempts. All of the surface area calculations shown in Figure 6 are for the second branch. I made sure that the air-conditioning would not start during the second experiment, and also that I did not set up the apparatus next to another window. When the Sun shone through the window, it was very bright and the light intensity increased. I did not realise that these two factors could affect the rate of transpiration as much as they did.I did not take into account the stomatal distribution in either of my two experiments. This would have been an interesting variable to look at, however I found that I was short on time. I would have liked to have looked at the lower epidermis underneath a microscope, and made an approximate stomatal count. I could have seen if they were evenly spread, and if not, still made an estimated rate of uptake from my other results.My results were very pleasing overall. They followed my predicted trend and I have been able to see why, due to measuring the total surface area of the second branch. I have accounted for my anomalies as the experiment was affected by factors beyond my control. I had not realised that the air-conditioning and positioning of the apparatus would affect the experiment in such an extreme fashion. Factors such as light intensity and the temperature of the surrounding air may only change slightly, but have a larger effect on the overall experiment.I would have liked to repeat the experiment again, so that I could obtain more results. This would give me a more significant mean average, and I would have been able to leave out the anomalies in the analysis. A source of error may have been counting the number of leaves rather than the surface area. Nevertheless, it turned out that I was removing the leaves by nearly 10% each time.I would improve the experiment by measuring the stomatal distribution next time. This will allow me to calculate a more significant rate of uptake by calculating how much water is taken in through each stomatal pore. I could then estimate how much water should be taken in. If I was able to calculate the transpiration rate as well, I would be able to work out how much water was being used within the plant.Generally, this experiment was conducted well. The anomalies were not large enough to change the trend in any way, and the overall results were beneficial in proving the hypothesis correct.

Christmas Poetry That Summons the Yule Spirit

Christmas Poetry That Summons the Yule Spirit For many people, Christmas poetry plays a major role in the celebration of the holiday. Some famous Christmas poems are popular works devoted to the yuletide- none more prominent than A Visit From St. Nicholas, often called The Night Before Christmas- while others are parts of poetic works that honor the holiday and often embellish greeting cards and other seasonal messages. These  pieces lend the spell of Christmas to the season, recalling lost magic and adding subtle touches of beauty and romance to the holiday ambiance: A Visit From St. Nicholas, Clement C. Moore Despite controversy over the provenance of A Visit From St. Nicholas, it is widely believed that professor Clement C. Moore was the author.  The poem was first published anonymously in the  Troy (New York)  Sentinel  on Dec. 23, 1823, though Moore later claimed authorship. The poem famously starts: Twas the night before Christmas, when all through the houseNot a creature was stirring, not even a mouse;The stockings were hung by the chimney with care,In hopes that St. Nicholas soon would be there. This poem and cartoonist Thomas Nasts images of a rotund Santa beginning with an 1863 Harpers Weekly magazine cover are largely responsible for our image of St. Nick: He had a broad face and a little round belly,That shook when he laughed, like a bowlful of jelly.He was chubby and plump, a right jolly old elf,And I laughed when I saw him, in spite of myself For a spin on the holiday tradition, you might enjoy Cajun Night Before Christmas, especially if youre an aficionado of southern Louisiana culture: Twas the night before Christmas An all tru de house Dey dont a ting pass Not even a mouse. De chirren been nezzle Good snug on de flo An Mama pass de pepper Tru de crack on de do. Marmion: A Christmas Poem, Sir Walter Scott Scottish poet Sir Walter Scott was well known for his narrative style of poetry. His most famous work is  Lay of the Last Minstrel. This extract is from another of his best-known poems, Marmion: A Christmas Poem, written in 1808. Scott was famous for vibrant storytelling, imagery, and detail in his poems: Heap on the wood!The wind is chill;But let it whistle as it will,Well keep our Christmas merry still. Loves Labours Lost, William Shakespeare These lines from Shakespeares play are spoken by Lord Berowne, a noble who attends to the king. Though it wasnt written as a Christmas poem, these lines are often used to add a seasonal touch to Christmas cards, greetings, and social media status updates: At Christmas I no more desire a rose,Than wish a snow in Mays new-fangled shows;But like of each thing that in season grows. Love Came Down at Christmas, Christina Rossetti Christina Rossettis Love Came Down at Christmas, which has a lyrical, melodious beauty, was published in 1885. Rossetti, who was Italian, was famous for her romantic and devotional poems, and her views about Christmas bore an Italian influence: Love came down at Christmas;Love all lovely, love divine;Love was born at Christmas,Stars and angels gave the sign. Christmas Bells, Henry Wadsworth Longfellow Henry Wadsworth Longfellow was one of the most revered American poets. His poem Christmas Bells is a deeply touching work written soon after his beloved son Charley was seriously wounded fighting in the Civil War. Having already lost his wife in a freak fire accident, Longfellow was a broken man. His words come from the depth of sadness: I heard the bells on Christmas DayTheir old, familiar carols play,And wild and sweet the words repeatOf peace on Earth, good-will to men!

Basic Statistics for Business and Economics Essay Example for Free

Basic Statistics for Business and Economics Essay Over the last four weeks of being in the QNT/351 course our team has learned a lot about researching a hypothesis and understanding the mean. The hypothesis testing begins with the statement and the assumption that determines the population of the mean, (Lind, 2011, p.288.). There are five steps taken which include; state the hypothesis, select level of significance for it, identify the test statistics, formulate decision rule, and take a sample to arrive at a decision. On the contrary, however, McClave, 2011 states that there are seven steps including; null hypothesis, alternate hypothesis, test statistic, rejection region, assumptions, experiment and calculation of test statistic, and the conclusion. With setting a hypothesis and testing it is important to understand the mean and how to compare it amongst two or more groups. With testing the mean with multiple groups, the data collected is used to help determine the probability of a given amongst two distinct groups being analyzed which have the same or equal variances. This info it all based off the given hypothesis and should result in proving the null hypothesis stated. When looking at the mean the distance noted between the hypothesis and the mean placed is a value given as a result of the probability of occurrence. When analyzing and testing the means of the two groups we use the variance analysis. An example of this type would be testing the means of the two groups based off statistical models and valid conclusions. Along with completing the testing of the means of the groups, we must also calculate the variance according to the distribution of the differences in means. If the standard deviation is known we can calculate the z-score by using the difference of the variance and the mean. In calculating the correlation between the two variables we see that it is crucial to know the characteristics of the coefficient. According to Lind, 2011 pages 386-389 we can calculate the coefficient of correlation. The coefficient of correlation can help dete rmine the cause as well as effect amongst the two variables. Calculating these numbers is  crucial as the results give information which help determine the level of significance of the given hypothesis. References Lind, D. A., Marchal, W. G., & Wathen, S. A. (2011). Basic Statistics for Business and Economics (7th ed.). New York, NY: McGraw-Hill/Irwin. McClave, J. T., Benson, P. G., & Sincich, T. (2011). Statistics for Business and Economics (11th ed.). Boston, MA: Pearson Education, Inc. Basic Statistics for Business and Economics. (2016, Apr 02). We have essays on the following topics that may be of interest to you

Pesticide Use and Environmental Change in Rachel Carson's The Research Paper

Pesticide Use and Environmental Change in Rachel Carson's The Obligation to Endure - Research Paper Example Specifically, in The Obligation to Endure, Rachel Carson cites some destructive human activities that cause environmental change. For one, Carson emphasized that the use of pesticide to increase agricultural productivity inflicts more harm to nature than benefits. In the article, Carson’s arguments on environmental change and pesticide use are interesting, considering that these delve on the distinct relationship between human beings and their environment. Accordingly, this paper attempts to fulfill threefold goals in relation to Carson’s article. First is the identification of the existing environmental changes today; second is the analysis of the role of human beings concerning those environmental changes; third is the discussion of the long-term and short term effects of pesticide use, and lastly, the identification of possible solutions that may help recover the vitality of the environment. To attain those objectives, this research also makes use of existing scholar ly articles concerning the topic to support its arguments; books and web articles are used to attain further background about Rachel Carson and her environmental advocacies. Article Overview Rachel Carson, one of America’s most prominent marine biologists, may be considered the most influential woman in the field of environmental studies and ecological policy. Doell mentions that her contribution to the field of science and politics, although indirectly, is attributable to her write-ups in Silent Spring, particularly about the â€Å"aggressive backlash from the agricultural chemical industry† (113). Silent Spring is a collection of essays about industrialization, human activity, and its influence on the changing features of the environment, particularly on the â€Å"war on weeds† (Paull 37). Specifically, in The Obligation to Endure, Carson highlights that pesticide use is the most environmentally damaging of all human activities; she also discusses the existing environmental policies on pesticide use. Aside from this, Carson also discusses the temporary and permanent impact of pesticide use on both humanity and the environment. In reading the article, one can say that Carson’s argument on genetic flexibility and adaptability is the most interesting topics in the article. With those two topics, Carson was able to explain the long-term and short term effects of pesticide use on the physiological features of humans, insects, and other organisms. In the article, Carson explains how the synthetic, toxic chemicals contained in pesticides alter the natural genetic makeup of human beings and insects, which also drives further changes in the environment. Although Carson posits, in the last paragraphs of the article, that she does not intend to discourage the use of pesticides, she also contends that human beings should be more watchful when using products that are based on synthetic chemicals. She emphasized the necessity of knowing the imp act of chemical-based products while putting the responsibility of educating the public on biologically damaging products on the hands of government officials and the private sector. Consequently, the article may be considered a parable of human existence and a warning to the people,

Contemporary American consumption Essay Example | Topics and Well Written Essays - 500 words

Contemporary American consumption - Essay Example Hurricane Katrina was a widely publicized natural disaster greater than any our country has ever seen before. The devastation has been unimaginable, but is it possible that we are to blame for the destruction of New Orleans and the surrounding areas that were destroyed by the storm? Built on land that sits below sea level, it is a miracle that New Orleans survived as long as it did without such a disaster taking place (Quindlen). Unfortunately, the American people believe so strongly that nothing like this could happen that the government, knowing we were going to have a â€Å"monstrous† hurricane season, took no efforts to prepare relief efforts if a storm like Katrina did strike (Quindlen). New Orleans is not the only place that is at risk of disaster by Mother Nature. Americans have taken it upon themselves to build thing where they were never intended to be, over canyons, along the water, and on top of wetlands (such as New Orleans). The levy in New Orleans failed for one reason; it was never intended by nature to be there in the first place. The simple fact that a levy needed to be built in the first place should have acted as a warning sign. It was a man made structure placed there as a form of protection for a city they know was built in a dangerous place. Disasters such as Katrina are going to continue to happen again and again unless the American people make some serious change to the ways they are developing our country (Quindlen). In order to prevent further disaster it is Quindlen’s suggestion that we take notice of the damage our country is sustaining from natural disasters and makes a change to the way we are treating our land and out country. She is absolutely right. Americans have used newly developed technology to replace Mother Nature and turn our country into the version that we want it to be,

St. Augustines Confessions Essay Example for Free

St. Augustines Confessions Essay There was nothing in Augustines Confessions that will help reveal his background especially concerning his socio-economic status. One has to consult other sources for that. But knowing fully well that education in ancient times is prized by the rich and the elite it is easy to deduce from the well written Latin masterpiece that indeed Augustine belong to the creme de la creme of society. This is a significant insight because not only is Augustine part of the highly educated and well-to-do crowd he also is a man who longs for God. A close study of the Confessions will lead one to understand how Augustine views Christianity. Based on the document, Augustine believed that Christianity is about striving to be intimate with God and at the same time a daily struggle to make the flesh obedient to the call of a godly life in Christ Jesus. Intimacy with God One of the most radical concepts about Christianity is the notion that mere mortals can be intimate with God. In order to appreciate this idea one has to first understand that Christianity like Judaism believes in one Almighty God who is Lord of Lords and King of Kings. They are not simply worshipping someone that is ruler of a particular locale, like a god that is in-charge of a really old Oak tree or some ancient hill. This God is the one and only. Aside from that the God of St. Augustine is a great Deity whose power is evident in the Old Testament portion of the Bible. The God of Augustine is the Creator of Heaven and Earth. And yet Augustine wanted to be close to Him. This is evident in Book I: The Early Years. In the first few paragraphs Augustines deep longings was evident by expressing near panic not knowing what to do first. Is it to call Him or to praise Him? Having the ultimate goal in mind Augustine said that, â€Å"You stir man to take pleasure in praising you, because you have made us for yourself, and our heart is restless until it rests in you† (Book I: Early Years). This desire for intimacy is actually radical. One only has to take a casual review of ancient religions, Greek and Roman mythology to realize that for thousands of years before Augustines Confessions God or the gods were considered to be mean and cruel. The ultimate goal of the worshiper is not to be intimate with the gods but to appease them. God according to other religion is indeed mighty but He is unapproachable. As one continues to read, one will find that Augustine was simply warming up. He is not merely content with the getting to know you stage and his desire to know God goes deeper not willing to accept a superficial relationship. Augustine did not write the Confessions because he simply wanted to earn the favor of God. He went one step further and in the first few sentence of Book II, Augustine declared that he desires to love God (see Book II: Adolescence). The Flesh The words coming from his pen were profound and those who may mistake Augustine’s longing for intimacy with the Almighty as wishful thinking. Augustine as agreed in beginning of this study was a man born to privilege and highly educated. If what he is saying is truth then it will be either as a mockery to God or as an honest desire to really know and be known by Him. One has to continue digging deeper into the Confessions in order to understand that Augustine was not deluded into thinking that this quest will be an easy one. It is at the point of realization that knowing God will not be an easy task Augustine begins to pour out his frustration that he is a sinner and has no illusion that he will be able to walk like the great and godly men of old like Moses and Elijah. In Book VIII: The Birthpangs of Conversion, Augustine mentioned his past, the desire for women and being enamored with the world and its intoxicating temptations. In Book VIII Augustine began to provide the resolution to a very complicated proposition that was made in the beginning of this study. It is possible to be intimate with God but its not going to be easy. The first step in order for a man to know God and be known by him, before a loving relationship between child and God can commence there is a need to first forsake worldly desires. In short a conversation from darkness to light must first occur and Augustine promises that there is nothing like it and that every sacrifice is worth every good thing that one can receive from Christ Jesus. Conclusion Aside from the fact that Augustine a highly educated, intelligent and very talented man to give up all the pleasures of this world to embrace the cross of Christ, there are other facets to the Confessions that are very radical. As mentioned earlier the concept that God is approachable and that one can build a relationship with him is an idea that is so advanced it is impossible to find any precedent other than the New Testament of the Christian Bible. But Augustine emphasized that he is not merely content to know God he is in the quest to learn how to love God. This is raising the bar so high it is almost impossible to reach it. It is a good thing to know that Augustine took time to explain that his goal of being intimate with God will not be a walk in the park. In fact, according to his own â€Å"confessions† there are many obstacles that must be overcome in order to achieve that goal. And it begins with conversion from darkness to light. At the end St. Augustine set an example and encourages many to strive for the impossible because it is only through God that one can find meaning, satisfaction and rest in this life. References Saint Augustine. (1998). Confessions. H. Chadwick (Trans. ). New York: Oxford University Press.

Romanticism in European Art and Culture Essay -- Romanticism, European

Of all the movements in European art, Romanticism has by far the most difficult origins to pinpoint due to the broadness of its beginnings, artistic expressions, and time frame. Inspired by â€Å"nature, an awareness of the past, a religious spirit, and an artistic ideal† (Barron’s 6), Romanticism is one of the most significant influences on European culture. By looking at modern paintings, we can see the influence Romanticism has had throughout the generations. With Romanticism, artists have been able to take painting to different levels. The paintings are so profound that they allow the viewer to learn, develop, and acknowledge new aspects of life. The beginning of the Romantic era marked the birth of creative activities and aesthetic behaviors. Romanticism allows an artist to be creative, original, and authentic. Romantics view the world as more prejudiced and less balanced than others, including Neo-Classicists. What sets Romanticism apart from Neo-Classicism is the standards for Romantic artists were based on their own responsiveness while Neo-Classical artists aimed on portraying the orthodox values. From Jean Auguste Dominique Ingres to Thà ©odore Gà ©ricault, Eugà ¨ne Delacroix, Francisco de Goya, John Singleton Copley, Carl Friedrich Lessing, and Francesco Hayez, Romanticism quickly spread throughout much of Europe. This movement drastically hit France, Spain, Great Britain, Germany, and Italy and eventually worked its way to America. (Barron’s 22) Romanticism, the Romantic style or movement in literature and art which encourages freedom, imagination, emotion, and introspection, as well as the celebration of nature, people and the spirit, is most commonly associated with the 18th and 19th centuries. As the dates differ between co... ...anticism." Virginia Commonwealth University. Web. 09 Oct. 2014. . Delacroix, Ferdinand. La libertà © guidant le peuple. 1830. Musà ©e du Louvre, Paris, France. Heritage of Music: Volume II The Romantic Era (Heritage of Music). New York: Oxford UP, USA, 1992. Print. Marshall, William H., ed. The Major English Romantic Poets. New York: Washington Square, Inc., 1966. Print. New Oxford book of Romantic period verse. Oxford: Oxford UP, 1994. Print. Newton, Eric. The Romantic Rebellion. Great Britain: St. Martin's, 1963. Print. Romanticism. Hauppauge, NY: Barron's, 2000. Print. "Romanticism." Washington State University - Pullman, Washington. Web. 09 Oct. 2014. . Schlenoff, Norman. Romanticism and Realism. New York: McGraw-Hill, 1965. Print.

The Necessity of Urban Local Government Institutions

Asia Research Centre Working Paper 19 Challenges for Urban Local Governments in India Written by Rumi Aijaz Rumi Aijaz was Visiting Research Fellow at Asia Research Centre in 2006. E-mail: [email  protected] com A section of this working paper has been accepted for publication in a forthcoming issue of the Journal of Asian and African Studies, by Sage Publications Ltd. Copyright  © Rumi Aijaz, 2007 All rights reserved.Apart from any fair dealing for the purpose of research or private study, or criticism or review, no part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior permission in writing of the publisher nor be issued to the public or circulated in any form other than that in which it is published. Requests for permission to reproduce this Working Paper or any part thereof should be sent to the author, and to the editor at the address below: Asia Research Centre (ARC) London School of Economics & Political ScienceHoughton Street London WC2A 2AE www. lse. ac. uk/collections/asiaResearchCentre Abstract Urban local government institutions/municipalities are constituted for the maintenance and planned development of urban areas. The objective is to ensure that suitable levels of infrastructure and services are available to the citizens. In many parts of India, the quality of life in urban areas is miserable and the citizens lead a difficult life. To overcome this problem, a series of reforms have been initiated by the Indian government to strengthen local-level governance.The main purpose of this working paper is to describe the major issues of governance at the local level and to identify some important challenges for urban local government institutions in India in the light of recent urban sector reforms. This assessment is based on data collected from six urban centres situated in three northern/north-western states (namely Haryana, Rajasthan and Uttaranchal) of India on key urban local government characteristics – constitution and governance, duties, composition, management and finance practices, state/local-level initiatives and problems.The findings of this study show that urban local governments in India continue to remain plagued by numerous problems, which affect their performance in the efficient discharge of their duties. These problems relate to the extent of participation and rule of law in the municipal decisionmaking process, transparency in the planning and implementation of infrastructure projects, and level of efficiency in various municipal management and finance practices. It is concluded that fresh thinking is necessary to resolve the problems confronting urban local governments in India. 7 7 H H P ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? G  ¤ ? ? ?   3   ¤ ?  ? ?   ¦  F   $   ? %   ¦ !   ! I E ! 8 & 7 ? ? ? ? ?  ¤ ?  %   ) ?  ¤ ? ( % ?   § ?  ? )    ¤   ?    ¦ ? $  #  ?  §  †  ? !  ¦    ¤  §    ¤   ¦ ?   § ?  ¦ ? ? (   ? B @ 0 9  %  ? 3 3 8 D 7 ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? % ? C ? $  ¦ ?   %  ?  ? B ?  3  ? A       ?   ¦    @  9  %  ? 3 3 8 4 6 7 0 & ? ? 4 1 ? 0 & ?  ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?

Audit Delay

Pg1Pg1 International Bulletin of Business Administration ISSN: 1451-243X Issue 10 (2011) EuroJournals, Inc. 2011 http://www. eurojournals. com Audit Report Lag and the Effectiveness of Audit Committee Among Malaysian Listed Companies Ummi Junaidda Binti Hashim Universiti Sultan Zainal Abidin E-mail: [email  protected] edu. my Tel: 609-6653760; Fax: 609-6669220 Rashidah Binti Abdul Rahman Accounting Research Institute, Universiti Teknologi Mara Shah Alam E-mail: [email  protected] uitm. edu. my Tel: 603 55444745; Fax: 603 55444921 AbstractThe purpose of this study is to examine the link between audit committee characteristics and audit report lag among 288 companies listed at Bursa Malaysia for a three year period from 2007 to 2009. The characteristics of audit committee examined are audit committee independence, audit committee diligence and audit committee expertise. In this study, audit report lag refers to the number of days from the company’? s year end (financial year ) to the date of auditor’? s report. The results of this study show that audit report lag for the listed companies in Malaysia ranges from 36 days to 184 days for the three year period.The results of this study also show that audit committee independence and audit committee expertise could assist in reducing audit report lag among companies in Malaysia. This study however could not provide any evidence on the link between audit committee diligence on audit report lag. Overall, the findings in this study provide some evidence supporting the resource based theory, whereby characteristics of the audit committee as the resources and capabilities could improve companies’? performance as well as corporate reporting. Keywords: Audit Committee, Audit Report Lag 1.Introduction Financial reporting in general will provide useful information and assist users in decision making as capacity of capital providers in companies. Particularly users rely on the audited financial reports i n their assessment and evaluation of companies’? performance. The audited financial reports will increase its reliability and users will feel affirm on the reports verified by the auditors and would be able to make decision wisely (FASB, Concepts Statement 2). Timeliness itself will enhance the usefulness of the information. There are many ways to define timeliness.Commonly known that timeliness is the reporting delay from the company’? s accounting year end to the date of the audit report completed (Chambers and Penman, 1984). Audit report lag would lead the shareholders and potential shareholders to postpone their transaction on shares (Ng and Tai, 1994). This in turn, would provide negative effect to the company. 50 Pg2Pg2 Bursa Malaysia1 has demanded for timely financial reporting through the provision of Chapter 2 and Chapter 9 of the Listing Requirements (2009), Bursa Malaysia Securities Berhad.Bursa Malaysia listing requirement under chapter 9. 23 (a) provides t hat a public listed companies must submit its annual report to Bursa Malaysia within six months after the company’? s year end. To prevent companies from late submission of their audited financial reports, Bursa Malaysia in consultation with Securities Commission has imposed penalty to public listed companies for failure to disclose the material facts such as the annual report within the time frame. However, despite the penalty being imposed, there are companies that could not meet the submission deadline.This current scenario as reported in Bursa Malaysia website 2010 (www. bursamalaysia. com). Many professional and regulatory bodies have taken various actions to identify the factors that hinder companies in delaying the submission of financial reports. Bursa Malaysia highlighted that corporate governance mechanisms which is audit committee would play a significant role in the company to ensure that the objective of Bursa Malaysia on timely reporting can be achieved. The ame nded Bursa Malaysia Listing requirement in 2009 provides that the members of audit committee must not be less than 3 persons.All members of the audit committee must be non-executive directors, with a majority of them being independent directors and at least one member is a member of the Malaysia Institute of Accountants (MIA). If the member of the audit committee is not a member of MIA, the member must have at least three years of working experience. Malaysian Government has recommended Malaysian Code on Corporate Governance (MCCG, 2000) which was later revised in 2007. The revised code recommends that member of audit committee to comprise of fully non-executive directors, be able to read, analyse and interpret financial statements.This is to ensure that they would be able to effectively discharge their functions. Since audit committee has a close working relationship with external auditors, the audit committee would able to assist the level of audit coverage and assurance. This cou ld be done by employing knowledgeable members in the audit committee (Abbott et al. 2003), thus, would improve timeliness and reduce audit report lag. Past studies that have examined the determinants of audit report lag among companies focused only on company’? specific variables such as company size, (Al-Ajmi, 2008), profitability (Ahmad and Kamarudin, 2003), year end (Ahmed, 2003); leverage (Owusu-Ansah and Leventis, 2006), industry type (Jaggi and Tsui, 1999), audit opinion (Ng and Tai, 1994), and type of auditor (Afify, 2009). However, these studies did not examine corporate governance mechanisms in relation to audit report lag. Afify (2009) and Tauringana (2008) examined the impact of corporate governance mechanisms on audit report lag. Both studies were conducted in a non-Malaysian setting.Within the Malaysian context, studies that have examined the issue of timeliness using firm’? s specific variable include those by Ahmad and Kamarudin (2003) and Che-Ahmad and Abidin (2008). These two studies did not examine the issue of timeliness in relation to corporate governance mechanism. The current study extends the corporate governance literature by examining the issue of timeliness of annual reports in the Malaysian market by incorporating corporate governance, firm’? s specific variables in relation to audit report lag.The aim of the current study is to examine whether the existence of audit committee could assist in reducing audit report lag. Such examination is important since the audit literature has identified the role of audit committee in reviewing the financial statement. This study aims to answer the following research question: â€Å"? Could audit committee play an important role in effectively monitoring the timeliness of audit report? This study contributes to the corporate governance and audit literature by examining association of corporate governance; audit committee and the audit report lag.The findings of the study would have policy implications for MCCG. It provides supporting evidence on whether the development of corporate governance could significantly increase the timeliness of annual reports among companies in Malaysia. This study could assist Malaysian Institute of Corporate Governance 1 Bursa Malaysia was previously known as Kuala Lumpur Stock Exchange. 51 Pg3Pg3 (MICG) to provide best practice in order to enhance corporate governance mechanisms. The findings could also assist external auditors in evaluating the effectiveness of the audit committee in their audit planning.Such assistance would assist the external auditors in identifying the best time to be allocated for their audit engagements in terms of effort such as whether to reduce or increase effort and the amount of fees to be charged. The remainder of the paper is organized as follows. First, it discusses on literature review and hypotheses development. Next, it describes on research design to conduct the study. It further provides the results of the analysis and discussion. The final part concludes and provides suggestions for future research. 2. Literature Review and Hypotheses DevelopmentWithin the corporate governance mechanisms, audit committee plays an important role in the monitoring process as well as its reporting role in companies. These members would reduce auditors’? task complexity and increase timeliness. Therefore, arguably, audit committee would be able to reduce audit report lag. This is because the appointment of audit committee are in line with the agency theory (Jensen and Meckling 1976) where agents act on behalf of principles in ensuring the company is performing well and provides quality annual reporting.The following sections develop three hypotheses to meet the objectives of the study which are related to the characteristics of audit committee. 2. 1. Audit Committee Independence According to the agency theory, the independent members in audit committee could help the principals to monitor the agents’? activities and reduce benefits from withholding information. This is because audit committee with more independent directors is considered as being a more reliable group other than board of directors in monitoring the company.The effective role provides by audit committee would be appropriate to represent the rights and privileges for all stakeholders. An independent audit committee enhances the effectiveness of monitoring function since it serves as a reinforcing agent to the independence of internal and external auditors in a company. Menon and Williams (1994) posits that an audit committee must comprise entirely of independent directors in order to be more effective. Klein (2002) shows that independent audit committees reduce the likelihood of earnings management, thus improving transparency.Carcello et al. (2000) found that audit committee independence have positive significant relationship with audit fees. This provides evidence that independence of the audit committee would lead to higher quality of financial report. Further, Ismail et al. (2008) found that the independence of audit committee would not influence the quality reporting of the companies. They argue that this is due to the companies only fulfilling the requirements, rather than the impact of the requirements. In contrast, Ali Shah et al. 2009) found that companies in Pakistan are having good corporate governance through having independence of audit committee. Bursa Malaysia Listing requirements (2009) and MCCG (2007) have highlighted that the audit committee might institute stronger internal control and good monitoring of financial reporting process in a company. The strong internal control managed by audit committee would lead to auditors reducing their work on the company’? s accounts because of their reliance on the internal control of the company. This would subsequently lead to the decrease in audit delay.Therefore, the first hypothesis is develope d. H1: There is negative relationship between the audit committee independence and audit report lag. 52 Pg4Pg4 2. 2. Audit Committee Diligence Ismail et al. (2008), measure audit committee diligence based on actual number of audit committee meetings held in a year. Audit committee meetings are considered as an important tool in ensuring audit committee members are fulfilling their responsibilities towards the company. Audit committee must carry out activities effectively through increased frequency of meetings in order to maintain its control functions (Bedard et al. 2004). Abbott et al. 2000) in their examination found that audit committee that meets at least twice annually is subjected to less exposure of sanction by the authorities. This is because regular meetings conducted would indicate that the audit committee discharges their duties in a well manner as an agent in the company. They also noted that audit committee that is wholly independent is also active by way of having mee tings. Dechow et al. (1996) argue that audit committee is an integral part of a company that emphasises high level monitoring. Moreover, the monitoring function would be more effective in terms of financial reporting.American Bar Association posits that an audit committee which holds less than 2 meetings annually is considered not committed to their duties. This indicates that the audit committee is unable to contribute to the internal control in that situation. Auditors who really monitor the internal control function of the company would reduce their works. However, Ismail et al. (2008) found that frequency of audit committee meeting could not influence the quality reporting of the companies. They argue that this is due to the companies only fulfilling the requirements, rather than the impact of the requirements.Razman and Iskandar (2004) found Malaysian companies that have good reporting meet more frequent than poor reporting companies. This is because, during the meeting, they c an monitor the management activities. Of consequence, this will lead to the decrease time taken on auditing by the auditors and reduce the reporting lag. Therefore, following hypothesis is developed. H2: There is negative relationship between audit committee diligence and audit report lag. 2. 3. Audit Committee Expertise Audit committee expertise is important in order to deal effectively with external auditors.This is because audit committee typically acts as the mediator between the management and the auditors. DeZoort et al. (2003) note that audit committee members with experience in financial reporting and auditing especially those who are CPAs would understand auditors’? tasks and responsibilities. They would become more supportive of the auditors compared to audit committee members who do not have similar experience. Audit committee members who are experts are more ‘? friendly’? with the auditors, comprehensible, logical and coherent when they are discussing with the auditors regarding the financial reporting of the company.Audit committee with more expertise would be more concerned about the financial reporting quality of the company. DeZoort (1998) contends that an audit committee with more internal control experience makes decisions or judgments similar to auditors compared to those audit committee members who are without experience. This reflects that experience in the accounting, internal control or auditing is fundamental to enable the audit committee to understand and cater on the problematic issue on the financial reporting system of the company. They would also realise the benefits of producing financial statement on time at the market.It is also identified that audit committee with financial expertise are going to facilitate each other. As discussed in resource based theory, the resources and capabilities that audit committee posses with financial expertise may assist in improving the firm performance. Listed companies in Mal aysia that have financial literate members of audit committee would have ability to end up with good financial report (Razman and Iskandar, 2004). This is because audit committee who has knowledge in accounting and auditing is able to demonstrate their ability in monitoring of internal control and reporting.Strong internal control also would lead the auditors in 53 Pg5Pg5 reducing their work because of their reliance on the credibility of the internal control. Therefore, the following hypothesis is developed: H3: There is negative relationship between the audit committee expertise and the audit report lag. 3. Research Design Sample covered in this study are among 288 companies listed at Bursa Malaysia for three years from 2007 to 2009. The samples are chosen randomly from 806 of the population. Table 1: Total number of companies and sample based on industry IndustryPopulationSample of companiesPercentConstruction49197 Consumer1395318 Hotel521 Industrial2658830 Infrastructure731 Prop erty883111 Plantation43166 Technology29124 Trading & services1816422 TOTAL806288100 The companies listed at Bursa Malaysia are selected for this study because they are governed by the rules and regulations imposed by MCCG and Bursa Malaysia Listing Requirements. The companies selected include consumer, industrial products, trading and services, construction, infrastructure, hotel, property, technology and plantation. Table 1 provides the number of companies selected from each of the sector.There are seven operational variables which comprise of one dependent variable, three independent variables and three control variables as describe in Table 2. Table 2: Variables Measurements VariablesDefinition Dependent ARLAudit report lag Independent ACINDAC independence ACMEETAC meeting (ACdiligence) ACEXPAC expertise (AC experience) Control SIZECompany size AUDIT TYPEType of audit firm PROFProfitability Measurement Represents the number of days elapsing between the end of the fiscal year of t he company to the completion of the audit for the current year for each individual firm (the audit report date)Percentage of non-executive directors to the total of audit committee members Number of audit committee meeting No of audit committee member with background experience in financial reporting (such as MIA,MICPA) to the total of audit committee members. Natural log of year end total assets Dummy variable, ‘? 1’? if auditor is one of the former Big-4 audit firms, ‘? 0’? otherwise PROF = Return on asset, measured by net income divided with total assets 54 Pg6Pg6 4. Results 4. 1. Descriptive Statistic Table 3: Descriptive Statistics for Audit Report Lag (N= 288) YearNMinimumMaximumMeanMedian 2007ARL28840. 00184. 00103. 14110. 50 008ARL28840. 00146. 00103. 42111. 00 2009ARL28836. 00136. 00102. 46110. 00 2007- 2009ARL86436. 00184. 00103. 00111. 00 Notes: ARL = number of days between the end of the fiscal year to the date of completion of audit As shown in Table 3, the mean score of audit report lag for the pooled sample is 103 days with a maximum and minimum days of 184 and 36 respectively. This indicates that on average, the companies took 103 days to complete their audit report. Using the pooled sample from period from period 2007 to 2009, the results indicate that the companies did comply with Bursa Malaysia listing requirements and he Companies act where they submit their report within six months except for one company which took 184 days to submit the report. It shows that companies are improving over the years on the number of days taken to complete the annual reports. The results of this study are somewhat similar to Afify (2009) that found the maximum and mean score number of days to complete the annual report was 115 days and 67 days respectively. The results indicate that the number of days that the companies took to complete the audit report has reduced from 2007-2009 by 48 days. Results on previous study show relative di fference with the current study.Che-Ahmad and Abidin (2008) found that 442 days while Ahmad and Kamarudin (2003) reveal 273 days on the maximum of days to complete the annual report. Table 4: Number of companies and audit report lag for 2007 – 2009 Audit report lagNo. ofNo. ofNo. of ARL (within)companiescompaniescompanies Year / percentage2007Percent2008Percent2009Percent 1 month (30 days)00. 0000. 0000. 00 2 months (60days)227. 64206. 94258. 68 3 months (90days)4214. 584114. 244114. 24 4 months (120days)19868. 7521173. 2620872. 22 5 months (150days)258. 68165. 56144. 86 6 months (180days)00. 0000. 0000. 00More than 180days10. 3500. 0000. 00 Total288100288100288100 Table 4 shows that for the three year period, no company has completed and submitted their annual report within a month. The results also show that for the three year period, 41 to 42 companies have completed and submitted their annual report within 3 months. None of the companies have submitted their audit reports exceeding 6 months except for one company which managed to submit their audited report only after 184 days in year 2007. The results in Table 4 shows that most companies reports way ahead the date stipulated by Chapter 9 (9. 3a) of Bursa Malaysia Listing Requirement that the annual report shall be issued and submitted within a period not exceeding 6 months from the financial year end of the company. Such results indicated that the companies are concerned and realised that audited reports are useful for users’? 55 Pg7Pg7 decision-making. The results support the notion that excessive delay in publishing financial statements would increase uncertainty in relation to investment decisions(Ashton et al. 1987; Ahmad and Kamarudin, 2003). Table 5: Descriptive statistic for Audit Committee Characteristics and Control VariablesIndependent VariableNMinimumMaximumMeanMedianStd. Deviation ACIND8640. 601. 000. 931. 000. 18 ACDIL8641. 0012. 004. 845. 001. 67 ACEXP8640. 001. 000. 400. 330. 19 Control variable SIZE TOTASSET (RM BILLION)8649 -336. 640. 790. 242. 86 TYPEAUD864010. 580. 000. 49 PROFITABILITY864-1. 8811. 0590. 030. 030. 40 Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting TOTASSET= total assets that the companies have at the end of the financial year.TYPEAUD= ‘? 1’? if audited by Big-4, ‘? 0’? if otherwise PROFITABILITY= net income divided with total assets Table 5 presents the characteristics of the audit committee among the listed companies. The results show that audit committee independence (ACIND) has a mean score 93 percent. The results also show that the listed companies minimum score of 60 percent of their audit committee member being represented by independent directors. The results indicate that the companies comply with the Bursa Malaysia listing require ment (2009) which requires a company to have majority of the audit committee members being ndependent directors. Although the requirement of Bursa Malaysia on the number of independent directors in a board of directors is different from MCCG’? s (2007) requirement, the requirement of Bursa Malaysia listing requirement prevails MCCG’? s requirements2. Table 5 also presents the results on the number of meetings held by the audit committee. The results show that almost all audit committee in the listed companies discharge their duties appropriately in which on average 5 meetings were being held.The highest number of meeting held by the audit committee during the three year period was 12 times. MCCG (2007) provides that companies should have their audit committee meeting at least 4 times a year. Table 5 also shows the mean score of audit committee expertise (ACEXP) as 0. 4 (40 percent). Such results indicate that most audit committee in the listed companies have audit comm ittee members with experience in financial reporting. Only 24 of the companies (2. 78 percent) formed their audit committee with members not having accounting qualification.The later results did not comply with requirements of Bursa Malaysia listing requirements and MCCG that states at least one member of the audit committee must fulfill the financial expertise requisite. In fact, two companies for the three year period have yet to comply with the requirement to have one of the audit committee members’? with financial expertise. 4. 2. Correlation Matrix Analysis Table 6 shows a non-significant value (0. 333) which is more than 0. 05, indicating data normality. Based on Kolmogorov-Smirnov and Shapiro Wilk tests, this study concludes that audit report lag is normally distributed. MCCG (2007) provides that, all members of the audit committee should be non-executive directors. 56 Pg8Pg8 Table 6: Normality Test for Audit Report Lag Kolmogorov-SmirnovaShapiro-Wilk StatisticdfSig. S tatisticdfSig. NARL0. 0348640. 0210. 9988640. 333 a. Lilliefors Significance Correction Table 7 shows no correlation problem among the variables since the value is less than 0. 5. The variance inflation factor (VIF) indicates all variables have a value below two which is within the acceptable range of 10. Table 7: Correlation Matrix Table ARLACDILACINDACEXPLog_AssetTYPEAUDROA ARL1 ACDIL0. 096**1 ACIND-0. 68*0. 0301 ACEXP-0. 0190. 0220. 0131 LOG_ASSET-0. 170**0. 093**0. 078*-0. 0031 TYPE AUD-0. 170**-0. 088**0. 010-0. 0210. 195**1 ROA-0. 076*0. 0330. 029-0. 032-0. 0210. 0061 **Correlation is significant at the 0. 01 level (2-tailed). * Correlation is significant at the 0. 05 level (2-tailed) Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL= number of audit committee meeting ACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= natural log of total assets (in billions of ringgit Malaysia) TYPE AUD= ‘? 1’? f audited by Big-4, ‘? 0’? if otherwise ROA= net income divided with total assets 4. 3. Fixed Panel Regression This section presents the results of the fixed panel regression using Eviews. The panel data analysis is an increasingly popular form of longitudinal data analysis among social and behavioral science researchers (Hsiao, 2003). A panel is a cross-section or group of people who are surveyed periodically over a given time period. In this study, the group is the listed companies selected and the time is the duration of the data collected, which is the three year period of 2007 until 2009.Since the data is bound to be heterogeneity, the panel data technique could take such heterogeneity explicitly into account by allowing individual specific variables (Gujarati, 2003). Normal regression does not adjust firm’? s specific effect which would lead to variables being omitted and mis-specified the model (Fraser et al. 2005). Fixed effect mo del could overcome such problem by adjusting the effects through firm’? s specific intercept by capturing immeasurable firm’? s specific characteristics (Fraser et al. 2005). Panel data provides more informative of data, variability and efficiency.Under the panel data, the model is generated as follows: ARL = 1ACINDP + 2ACMEET + 3ACEXP + 4SIZE+ 5AUDTYPE + 6PROF + it Table 8: Fixed Panel Regression Result VariableCoefficientProb. ACIND-0. 0217060. 001* ACDIL-0. 0098350. 899 ACEXP-0. 0400840. 001* LOG_ASSET-0. 1297820. 012* ROA-0. 0021460. 264 TYPEAUD0. 0025350. 294 C5. 7867340. 000 N864 57 Pg9Pg9 Table 8: Fixed Panel Regression Result – continued Adjusted R-squared0. 802562 F-statistic12. 811 Prob(F-statistic)0. 000 Notes: ACINDP= percentage of non-executive directors to the total of audit committee members ACDIL=number of audit committee meetingACEXP= no of audit committee member with background experience in financial reporting LOG_ASSET= natural log of to tal assets (in billions of ringgit Malaysia) TYPEAUD= ‘? 1’? if audited by Big-4, ‘? 0’? if otherwise ROA= net income divided with total assets Adjusted R2= adjusted R2 coefficient determination F stat= indicate how much variation is explained by the regression equation. *significant at 1%. Table 8 shows that the audit committee independence (ACINDP) and audit committee expertise (ACEXP) are significant at 1% level. Thus, accepting hypotheses one and three respectively.On the other hand, the results show that there is no relationship between audit committee diligence and audit report lag. Therefore, hypothesis two is rejected. The results indicate that audit committee independence and audit committee expertise may reduce on audit report lag but audit committee diligence could not influence audit report lag. Carcello et al. (2000) found that audit committee independence and audit committee expertise have significant relationship with audit fee while audit co mmittee diligence did not provide any relationship on audit fees.The results in this study shows significant relationship between audit independence and audit report lag which is similar to Klein (2002) that found that more independent audit committee members would effectively influence financial reporting quality. The results of this study support the view that audit committee with a simple majority of independent audit committee members are more likely to fulfill its duties effectively compared to an audit committee members that have no independent audit committee members.This is consistent with agency theory where independent members in an audit committee could assist principals to monitor the agents’? activities and reduce benefits from withholding information. They would have had provided more effective roles in monitoring the companies. Further, the number of financial experts on audit committee will reduce incident of fraud (Farber, 2005). A member with financial exper tise demonstrate a high level of financial reporting knowledge and thus expected to lead the committee, identify and ask knowledgeable questions that challenge management and external auditor (He et al. 009). In practice, it is a general belief that more meeting and discussion of the committee would improve the performance of the company. However, similar to the study done by Uzun et al. (2004), the results in this study show that the number of audit committee meeting held is not significantly associated with audit report lag. More frequent meeting that the company has does not necessarily provide better achievement to the companies. Thus, the company needs to ensure audit committee member raised and resolved issues with management during the meeting, and as a result improve the quality of reporting. . Conclusion The results of this study show that audit committee characteristics: audit committee independence and audit committee expertise contribute as important factors that affect audit report lag of the companies. Such results correspond to the resource based theory where those characteristics of audit committee as the resources and capabilities that may improve companies’? performance as well as on the corporate 58 Pg10Pg10 reporting.These two characteristics represent the Bursa Malaysia listing requirement that require audit committee compose of not fewer than 3 members with majority of them being independent directors and requires at least one member of the audit committee to have financial expertise requisite. Audit committees with those characteristics could assist the companies to be timely in their annual reporting. Finally, this study could not find significant link between audit committee meeting to audit report lag.This study suggests that audit committee could prioritise important things that need to be resolved during the meeting in order to improve the performance of the company as well as in assuring audit report lag. This study is not w ithout limitations. 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