Evaluating a Torsional Pendulum Experiment Essay Example for Free

Evaluating a Torsional Pendulum Experiment Essay I will firstly work out the overall experimental error and how far it was from the true value, using the same formula used in the preliminary. =2? = 10.36 Therefore the total error from what the true value should be is [(11.368-10.36)/11.368] x 100= 8.89% This shows that my experimental results had an overall 8.89% error, where as in my preliminary I had an error of 15.89%, therefore I believe my improvements have improved the accuracy of my results. From the 2 graphs above I can see that the result for 0. 1 meter length seems to be the furthest away from the line of best fit, and may be considered as an anomalous result, however I dont think its necessary to remove this result. The reason for this error could be any of the ones stated below, or possibly as it was the first reading I took, there could have been an initial fault in my experiment set up. Even though I have improved the accuracy of my experiment there are still many errors which will have decreased the accuracy of my results. I will now state each one and estimate percentage errors for the reading error and also experimental error if possible. * The meter ruler is accurate to à ¯Ã‚ ¿Ã‚ ½0.5mm, therefore error on the smallest length would be (0.5/100)x100=0.5% and largest length (0.5/500)x100=0.1% . Therefore the error here can be no greater than 0.5%, so this is not a very significant error. However there is also a large span for experimental error, the length of string may not have been fully straight due to not being stretched fully, and also every time I change the length of the wire there will be a new random error generated. These cant be avoided but overall these experimental errors may have been about à ¯Ã‚ ¿Ã‚ ½0.3cm , meaning the maximum error would be (3/100)x100=3% error, which is therefore very significant. * The micrometer is accurate to à ¯Ã‚ ¿Ã‚ ½0.005mm, therefore the error on my diameter of 0.49mm was (0.005/0.49)x100=1.02%, this shows a reduced error that of the preliminary, however a 1% error on the diameter can still be a major factor. This is due to the fact that the diameter is raised to the power of 4 in the equation. Therefore a very small change in the diameter may cause a larger than expected change in time period. Therefore I think the error of the diameter may have been the most significant error. If the diameter had been 0.48mm then the percentage error calculated above would have been only 5%, this shows how significant it was. The experimental error is also a factor due to the fact I had to twist two wires together to make a larger diameter. After taking 5 readings of the diameter, which were 0.49, 0.49, 0.48,0.49,0.47mm. I decided to use 0.49 as my value being the mode, however the fact that the diameter varied slightly meant there was an error. The range was 0.02mm, this could therefore have caused an error (0.02/0.49)x100=4.08%, therefore also very significant. Also the fact that I twisted two wires together, after some use, parts of the wire may have untwisted meaning the diameter would change again, this again contributes to the error above. One of the major improvements was the recording of the time period. Using the light gate and an interval of 0.01seconds, the error was only to à ¯Ã‚ ¿Ã‚ ½0.005seconds therefore the maximum error was (0.005/4.15)x100=0.12% and smallest error (0.005/8.40)x100=0.060%, this shows the improvement in recording the time period, where the human error is eliminated. However one small difficulty in taking the actual reading was knowing where to take the intervals. However there was also an experimental error where I had to estimate where the middle of the peak was, and this was slightly different for each run. However the peak was never longer than about 0.1 seconds, therefore the largest error would only have been (0.1/4.15)x100=2.4%. Again the experimental error is greater than the reading error, but the overall error was much lower than the preliminary. * The value for shear modulus I used was 44.7x109GPa, however when doing research for this value, there were more than one of the same value, so there is no guarantee that the value I used was the value of my copper wire. The following website gave me a range of 40-47GPa. http://www.efunda.com/materials/common_matl/common_matl.cfm?MatlPhase=SolidMatlProp=Mechanical However, as the shear modulus is so large the error will be so small. Its difficult to work out the percentage error, therefore my error is just a range of 40-47GPa * The scale is accurate to à ¯Ã‚ ¿Ã‚ ½0.05 grams so error on my bar was (0.05/196.3)=0.0254% error, there is no real experimental error in this reading. The percentage errors above show that the overall error should have decreased, where time period is now a very small error, reduced from about 8% in the preliminary. From my log log graph I got 0.4532 as my gradient. However theoretically it should have been 0.5. I also found that if I exclude the 0.1meter length and time period from the log log graph then my gradient would change from 0.4532 to 0.4963, which is very close to 0.5. This again shows that the 0.1m length may be considered as an anomalous result. To work out the percentage error for the gradient, I have to consider the error on the time period and the length, by adding these errors. Therefore the error on the gradient is approximately [{(0.5+3)/2}+{(0.12+2.4)/2}]=3.01%, this was using the average of the reading and experimental errors. From the percentage errors above I believe the main source of error was the diameter of the wire, this had the highest total percentage error and as seen from the equation any error in the diameter will cause a major difference due to being raised to power 4. Reliability of results Time Period(seconds) Experiment Results T=11.368 x l^0.4532 T=2?(I/K)^0.5 Difference1 Difference 2 4.20 4.00 3.27 0.19 0.92 4.65 4.81 4.01 -0.16 0.64 5.23 5.48 4.63 -0.25 0.60 6.16 6.06 5.18 0.10 0.99 6.51 6.59 5.67 -0.07 0.84 7.10 7.06 6.13 0.04 0.98 7.50 7.50 6.55 0.00 0.95 8.04 7.92 6.95 0.12 1.09 8.38 8.30 7.32 0.07 1.05 The table above shows my actual experimental results in the first column. Then the expected experimental result using the relationship I found in the second column. The third column is the theoretical result using the equation derived in my research. The forth column shows the difference between the values I obtained in my experiment and the expected values from the relationship I determined through experiment. And as you can see the maximum difference is only 0.25 seconds away. Therefore this relationship has very strong correlation, as shown on the previous graphs. However, in the fifth column, which shows the difference between my experimental value and the theoretical value according to the equations I noticed that I was constantly above the expected value. Also I was constantly about 1 second above for almost every length measured. From this I came to the conclusion that there must clearly have been some sort of systematic error. This will have increased the time period by approximately a constant amount each time. From my error analysis earlier I believe this may have been the diameter of the wire, as even being 0.1mm away from the true value will cause a large change in time period, which is what may have happened. Improvements to final method If I was to perform this experiment again I would try to further decrease the reading and experimental errors in the following ways. * As I found diameter to be the largest error I would ensure that the wire I am using has a constant diameter, by using only one wire and ensuring it has not been stretched in any way before using it. I would then also measure the diameter of the wire at least 5 times for each length, as when the length is decreased the weight will be pulling down on a wire of shorter length, and may stretch the wire more. Therefore I will record the diameter for each length I do and if it changes take these new diameters into consideration. * The shear modulus of copper ranged from 40-47GPa, therefore I was unable to even come up with an actual error for this. Therefore to reduce the error to almost zero I would measure the actual shear modulus of the copper wire I am using to do the experiment. This can be done using the following formulae G = E / [2(1+?)] where G is the shear modulus, E is the tensile modulus, and ? is the Poissons ratio of the material.

Auditor Liability: History, Changes and the Enron Case

Auditor Liability: History, Changes and the Enron Case Audits are carried out to ascertain the validity and reliability of the companys information especially financial information and provide an assessment on the effectiveness of the internal control system. Auditors are responsible to express appropriate audit opinion on the financial statements so as to give a true and fair view of the companys financial position based on the audit evidence they obtained throughout the audit procedures performed. Although auditors need not purposely design audit procedures to detect fraud, they are required to disclose the fraud that they have identified immediately. Recently, audit liability has become an international issue that attracts the concern of practitioners and academicians alike. Auditors liability is the possible legal obligation of an auditor for breach of contract or negligence. Auditors liability can be derived from contract law where auditor is bound by the contract or engagement letter and auditors liability is based on breach of contract; common law where the auditors liability concept is based on auditors negligence, gross negligence or fraud that are developed through court decisions; or statutory law where liability is developed through state statutes or Federal securities laws. An auditor can be held liable for breach of contract, negligence, gross negligence or fraud. Breach of contract will cause the auditor to be liable to their clients while negligence, gross negligence or fraud will lead to the auditors liability towards clients and also third parties. 2.0 The Evolution of Auditors Liability This report will basically discuss on the trend of auditor liability to third parties in United Kingdom (UK) and United States (US) as the liability pressure in these two countries is predominantly intense. The trend of auditor liability to clients will not be discussed in this report as it does not change much. This is because the auditors liability to clients occurs only when there is breach of contract, i.e. when the auditor fails to meet the requirements that were established in the contract or normally in the engagement letter. Prior to 1970s, claims against auditors were relatively rare although the issue of auditors liability to clients and certain third parties has always been there. Nowadays, the number of lawsuits against auditors and public accounting firm have increase in the countries such as US, Canada, UK and Australia. Hence, the auditing profession faces litigation crisis and needs to spend a lot of time and costs defending against the lawsuits. The increase in litigation has brought about some negative effects. For instance, the litigation cost and cost of professional liability insurance of an audit firm has increased which will affect the ability and going concern of the audit firm, and increasing number of capable and experienced accountants leaving the profession which may lead to the issue of lack of accounting professionals in future. Unless action is taken, the future of auditing is under threat; this is clearly not in the publics interest (Ward, G., 1999). As there are many negative effects from the litigation, many researches have been done and proposed that the auditor liabilitys scope should be limited to reduce the litigation risk of an audit firm. The most common suggestions include replacing of joint and several liabilities with proportionate liability, capping of auditor liability to a particular limit and so forth. The scope of auditors liability is expected to be limited in future if the suggestions have been implemented. According to Pacini, C., Hillison, W. Sinason, D. (2000), the trend of the legal liability of auditor to third parties has emerged towards a narrower scope. 2.1 United Kingdom (UK) The issue of auditor liability in UK can be determined at the national level where the decision that binds on all the courts in the country is made at the highest national court. Before 1964, it is relatively difficult for a third party to sue an auditor for negligent misstatements. However, the situation has change in 1964 due the case of Hedley Byrne Co. vs Heller Partners Ltd. (1964). After Hedley Byrne case, there was an apparent trend in the expanding of the scope of duty of auditor to third parties. The case of Hedley Byrne generally provides certain tests that must be satisfied for extending the auditors duty of care to third parties: (1) the auditor must aware that the financial statements are to be used for a particular purpose, (2) a known party was intended to rely on financial statements for that purpose, and (3) there must have been some conduct on the part of the auditor linking him to that party, which indicates the auditors understanding of that partys reliance (Messier, W. F., 2007). This case has brought about the concept of reliance where the auditor will be liable if they had been negligent in conducting audit and the third party had relied on the financial statements audited by them. For auditor to be liable to third parties, it must be reasonable for a third party to place reliance on the auditors report and that the auditors were alert that the person would rely on the report. Next, the case of JEB Fasteners Ltd. vs Marks Bloom Co. (1981) and Twomax Ltd. and Goode vs Dickson, McFarlane Robinson (1982) had emphasize on the concept of foreseeability which seems to lead to the view of unlimited auditor liability. The auditors should be able to anticipate that third party will use the audited financial statement as a guideline in decision making process. Both cases had resulted in the growing number of third parties which have a legal right to sue auditor for negligence. In other word, auditors liability to third parties has increased. According to Pacini, C., Hillison, W. Sinason, D. (2000), the widening area of auditor liability to third parties was virtually reversed by the decision of the House of Lords in the Caparo Industries plc. vs Dickman Others (1990) case. From Caparo case, it was held that three necessary tests must be done in order to determine whether a duty of care by auditor can be imposed. First, the foreseeability of the occurrence of damages due to the misstatement must exist. Secondly, a relationship of proximity must exist between auditor and the suing party. Lastly, it must be just and reasonable to put into effect the duty of care on the one party for the benefit of the other. Auditor will only be liable to the third parties if these three criteria have been fulfilled. Since Caparo case, several cases involving alleged auditors negligence have occurred and the UK courts continued to limit the auditors liability to third party. In a nutshell, the Caparo decision has lessened the scope of auditor liability to third parties for negligent misstatements and cutting back the trend of extending the auditor liability to the unlimited class of investing public. 2.2 United States (US) In US, the issue of auditors liability is determined by the state courts or state legislatures separately where different judicial reasoning are applied in different jurisdictions which results in various rules of law in different states. Four different legal standards have evolved in different states of US to judge the auditor liability to third parties which include privity rule, near privity standard, restatement standard and lastly reasonable foreseeability standard. Different states will adopt different standard which will lead to a different result. Until the mid 1980s, the trend of the auditors liability in US still reflected a tendency toward widen scope of auditor liability to third parties. 1986 is the turning point of auditors liability in the US when Illinois passed an accountant privity statute and since then a trend has emerged toward a more narrow scope of duty to third parties (Pacini, C., Hillison, W. Sinason, D, 2000). 2.3 Summary As a conclusion, the evidence supports a trend towards limiting auditor liability to third-party in both UK and US. 3.0 Current Status of Auditors Liability 3.1 Public Perspective Fraud detection The extend of auditors liability largely depends on the responsible that is borne by a particular auditor. However, the liability pressures enforced to auditor has been increasing in several countries. The current public perspective is that auditors are no longer merely responsible to provide true and fair view on financial statement, but also responsible of detecting fraud on the company operation (Reffett.A,2010). Auditors negligence may as a result cause them to get involved in legal suits. A research has shown that the legal environment in five main countries, which include United Kingdom, Canada, Australia, New Zealand and USA, has examined the legal climate in relative to the auditors liability because third parties in those countries are filling lawsuit against auditors negligent misrepresentation in the financial statement. Therefore, current legal framework is trying to narrow down the liability of auditors to reduce their litigation risk (Reffett.A ,2010). In addition to that, auditor is now currently refusing to accept high risk client audit engagement and increase the cost for professional liability insurance so as to reduce their liability. That is because they need to protect their professions. Otherwise, auditors liability will become gradually heavier as if they will be sued when they failed to detect fraud. Yet, should auditor free from their negligence on the financial statement as their scope of responsibilities are mainly not detecting fraud? (Hassink. H, Meuwissen.R, Bollen.L ,2010). To clarify that, some researches have been done. Research has shown that there is certain level of fraud that can be detected by auditors. Therefore, if auditor fails to detect certain level of fraud, he is said to be liable for negligence. There are a certain standard which has been set to determine auditors liability. Those are the level of evidence for the type of fraud cases to be detected by auditors; determine whether auditors have complied with auditing standards regarding fraud to the impact on various context variables that has been detected by auditors. Another issue raised is that whether or not auditors who are able to collect more fraud evidence are considered to be doing the right things. The answers are still in question and it is really based on judgments from the public (Pacini.C , Hillison.W , Sinason.D ,2000). Because of that, expectation gap somehow exist while carrying out the audit work. 3.2 Lender Perspective Interjecting themselves into decision making of a company Auditor is responsible of expressing opinion on the going concern position of client. If auditor fails to express the opinion, auditor will be liable for negligence. However, in fact, auditors are expressing opinion based on the sufficient information provided by the accountants. However, if auditors express an opinion on the existence of the company for the next twelve months, auditors get involved into decision making process of a company (Pacini.C , Hillison.W , Sinason.D , 2000). These responsibilities should be borne by accountants of that company. That is because the time frame provided by auditor to access the going concern of a company will be too short. Therefore, the opinion provided may not be correct. Yet, as the issue of going concern for a company is important for users, especially lenders and suppliers, they may file lawsuit against auditors due to auditors negligence. 3.3 Legal Perspective Judges have bias in making evaluation on auditors decisions Auditors will often make their professional judgment while making decisions. Yet, sometimes, they may fail to foresee anticipated financial problems or any fraudulent act of the client. However, judges has become bias for evaluating the decision made and liability borne by auditors, especially after the failure of Arthur Anderson in discovering that its client has significantly understated the amount of obsolete inventory (Anderson. J.C, Jennings. M.M, Lowe.D.J, Reckers.M.J , 1997). By law, auditor will be liable for their negligence as if they do not exercise due care while conducting an audit. However, when judges tend to believe that auditors purposely breach its professions and professional requirement, they may make wrong judgments while determining the liability of auditor. To reduce the auditors liability, accounting profession has enacted the audit standards to expand auditors responsibilities to reduce the number of audit failures. However, these efforts will not help a lot as if they are done alone. Most importantly, we have to debias the judges in their decision making process. There are lots of methods that have been used to debias or to reduce the judgment errors. That is because judges play important roles in controlling important element of the trial. For example, there are some specific methods designed for judges to determine the liability borne by auditors. Therefore, a correct judgment can be reached. However, in reality, judges do not really believe in due diligence of auditor because of the increase in number of corporate scandals in recent years. Despite the bias view by judges, UK government has talk on contributory negligence to reduce the liability against negligent auditors. In addition to that, US Private Securities Litigation Reform Act enabled auditors to have negotiation on proportional liability so as to protect auditors from their liability towards shareholders. However, the enforcement of those acts seems to be the main reason behind US audit failures. It is claimed that auditors are given substantial protection. That is because the situation has made the investor has no way to sue parties like law and accounting firm which may get involved in fraudulent activities (Anderson. J.C, Jennings. M.M, Lowe.D.J, Reckers.M.J , 1997). 3.4 Shareholder Perspective Auditor needs to give absolute opinion rather than reasonable opinion on financial statements To reduce the power of manipulation of directors, auditors are indirectly becoming the agent appointed by shareholders to be independent parties of company and directors. Yet, shareholders at the same time doubt the independent of the auditors while they carry out their audit work. That is because they do not know the extent of the auditors honesty and integrity (Sikka.P, Filling.S, Pik Liew, 2009). However, as shareholders are constrained by lots of liability arrangement which can safeguard auditors professions, shareholders hold on to the opinion that auditors hold the responsibility to discover any irregularities in the company and any inconsistency raised. Therefore, auditor holds a responsibility that they have to be able to assess the effectiveness of the internal control inside the corporation, supported with relative substantive procedures within a short audit period. After carrying out all the audit work, it is the responsibility of auditor to reach to an accurate conclusion, especially those concerning financial difficulties and going concern of the clients company. Auditors are liable for shareholders in respect of the truthfulness of the presentation of financial statement. Their liability is going to be heavier because of the increase of complexity of the accounting environment and practices (Sikka.P, Filling.S, Pik Liew ,2009). 3.5 Summary As a whole, it is still a question whether less liability for auditors in certain areas will encourage more accurate financial statement. These are still challenges ahead for the auditor, especially facing legal suits filed by third parties due to misrepresentation of financial statement. 4.0 Relevance of the Topic 4.1 Enron Case Summary of the Case During the 1990s, Enron is a relatively small domestic Texan energy company. Then, Enron become one of the largest US corporations with a selection of international energy trading and utility operations. Enron has a strong profits grew and its market value has reached $70 billion (Accountancy as cited in Unerman ODwyer, 2004). However, concerns relating to Enrons profitability and the major share sales by senior executives have driven a slow but continual decline in share prices in August 2000. In October 2001, US stock market was shocked by the announcement of Enron about the accounting adjustments leading to a significant loss for its third quarter of $618 million and a decrease in its reported net asset value of around $1.2 billion. (BusinessWeek cited in Unerman ODwyer, 2004). At the following weeks, the aggressive earnings management practices by hiding large scale losses and liabilities on off balance sheet was revealed. The senior executives of Enron had created about 3500 off balance sheet partnerships (Special Purpose Entities (SPEs)) (Sloan cited in Unerman ODwyer, 2004). Enron filed for Chapter 11 within 2 months. It has become the largest corporation to enter Chapter 11 bankruptcy with $55 billion estimates of outstanding liabilities. Many official inquiries into Enron where started after the company was collapsed (McLean cited in Unerman ODwyer, 2004). Auditor of Enron Arthur Andersen Arthur Andersen, one of the Big Five global auditing firms, was auditor of Enron. In January 2002 allegation surfaced that, Andersen had shattered most of its working papers with Enron when the Securities and Exchange Commission (SEC) initiated the investigations into accounting practices at Enron (The Business cited in Unerman ODwyer, 2004). Further investigations disclosed that Andersen had played a key role in developing the aggressive earnings management techniques executed by Enron. Andersen was exposed to conflicts of interest because it made more fees in 2000 from selling consulting services to Enron ($27 million) than it did from auditing the Enrons accounts ($25 million) (McLean cited in Unerman ODwyer, 2004). Many clients of Anderson were switched to other big auditing firms because they lost faith in Andersen after these revelations. Andersen was collapsed due to this withdrawal of trust. As a result, there are only Big Four global auditing firms after Enron case. SOX and its impact on Auditors Liability Sarbenes-Oxley Act (SOX) was enacted after the collapse of Enron. A lot of major developments in auditors liability have arisen in US as a result of SOX. The main purpose of SOX is to increase the transparency of financial reporting by improving corporate disclosure and governance practices and to encourage an ethical climate (Toda McCarty as cited in Chung, Farrar, Poonam Thorne, 2010). Auditors liability to third parties has increased because SOX specifies the scope of third parties to whom an auditor owes a duty of care, and requires accounting firm to issue additional financial reports, add disclosure in financial reports or issue new reports about themselves (Chung et al., 2010). Since third parties could rely on this new information which is not previously required when making investment or credit decisions, it increases auditors liability to third parties. In addition, SOX has higher penalties for violations of it as compared to previous legislation. This amendment increases significantly the legal liability of auditors practicing in US. International Reactions after Enron Case In response to SOX, many countries all over the world for example Canada, U.K.., Australia and New Zealand have enacted their legislation. New oversight bodies have been created in U.S. and Canada (Chung et al., 2010). Moreover, the legislation in U.K. and Australia has been modified, and the Institute of Chartered Accountants in New Zealand has issued corporate governance guidelines (Chung et al., 2010). The quick actions taken by countries are to fulfill shareholders demand after numerous failures on trying to increase the auditors liability to third parties. Malaysian Reactions after Enron Case In Malaysia, Malaysian regulators have constructed a more organized and disciplined financial reporting structure to ensure compliance and provide more confidence to the public (MIA Editorial Team, 2002). Hence, Malaysias auditor liability has increased in post-Enron era. Nevertheless, numerous fraud events were discovered in local companies such as Transmile, Megan Media and the Port Klang Free Zone in recent years. Thus, then-Prime Minister Tun Abdullah Ahmad Badawi declared the need to set up an audit oversight mechanism to control and administer the financial reporting of the Public Interest Entity (PIE) in his Budget Speech 2008. In year 2010, Parliament of Malaysia has approved the Securities Commission (Amendment) Act 2010 which gives the permission to set up the Audit Oversight Board (AOB). The AOBs mission is to oversee the auditors of PIE and protect investors interest by promoting confidence in the quality and reliability of their audited financial statement (Gomes, 2010). Moreover, AOB will ensure that Malaysian regulatory framework for auditors are in line with international practices. The establishment of AOB virtually increases auditors liability. 5.0 Own Opinions Regarding the Issue of Auditors Liability 5.1 Impacts of Increased Auditors Liability Article entitled Scope of Auditors Liability, Audit Quality, and Capital Investment mentioned that the accounting profession has been facing increasing number of third-party lawsuits since 1960s. Lawsuits against auditors have resulted in direct financial effects as well as other non-financial effects to the profession and society. Audit firms are experiencing increased costs to settle lawsuits which include the management time and insurance premiums. Moreover, audit firms have suffered negative impact on reputation due to the negative publicity arising from litigation. Also, from the article entitled Auditor liability to third parties: an international focus, it is claimed that the increase in litigation for auditors has led to some detrimental effects. One of the effects is accounting firms now have became more persistent in rejecting the engagement with clients that are viewed to possess high-litigation-risk. Besides that, theres a decrease in the availability and increase in the cost for professional liability insurance. Eventually, many of the experienced accountants gradually depart from the profession. In addition, Bialkin and Cooper (1986) warned that the trend of expanding the scope of auditors liability to third parties will result in a fall in the quality level as well as the scope of services provided by the profession. 5.2 The Need to Minimize Auditors Liability Therefore, theres a need to minimize auditors legal liability. We need to minimize the legal liability of auditors because if the legal liability of auditors continues to rise without any control enforced, the profession might face a severe lack of experienced people in the profession. Accountants and auditors will start quitting the field fearing that they might be the next to face litigation due to negligence. This will eventually results in a chaos in the corporate world when the day where no competent auditors are available to audit the financial statements arrived. In order to minimize auditors legal liability, steps have been taken by the professionals and by individual firms. 5.3 Ways to Minimize Auditors Liability A special committee was formed by the American Institute of Certified Public Accountants in the late 1985 in order to develop a legislative program for liability reform. The program focuses to limit the scope of auditors liability to third parties by retaining the privity standard. Privity approach, Restatement approach, Foreseeability approach Derek K. Chan (2002) concluded in his paper that from an efficiency approach, the privity approach is the best approach to confine an independent auditors work if compared to Restatement approach and foreseeability approach. This is because privity approach provides the firm a credible mechanism where the firm can identify lenders into two groups within its own discretion 1. Lenders who are eligible to recover their losses from the auditors; 2. Lender who are excluded from recovering their damages from the auditors. Restatement approach provides less flexibility for the firm to decide which lenders are eligible, hence expands auditors liability. The foreseeability approach offers no flexibility at all to the firm as this approach broadens auditors liability to include foreseeable third parties who will rely on the audited financial statements. In our opinion, the privity approach is in fact the best approach thus far in order to limit auditors liability. Furthermore, in order to minimize auditors liability, auditors should be setting proper audit plans and perform the best audit strategy. They should follow closely every audit guidelines provided, and never cross over the forbidden lines. 5.4 The Need to Impose Litigations on Auditors Generally, auditors nowadays are quick to issue standard unqualified opinion on financial statements due to the legal protection system. Moreover, although litigations are imposed to auditors, due to the limited liability, auditors are continuing with their tendency to issue the standard unqualified report. Example of legal protection system According to the article entitled Auditors liability-no need to detect fraud, the author concluded that fraudster is not supposed to sue his auditors for failing to detect his fraud. Applying ex turpi causa non oritur actio, if one is engaged in illegal activity, one cannot sue another for damages that arose out of that illegal activity. In the case Moore Stephens (a firm) v. Stone Rolls Ltd. (in liquidation) [2009] UKHL 39, the House of Lords has decided that the illegality defense still applies. In other words, it is determined that Stone Rolls Ltd could not rely on its own illegal acts to claim for damages from its auditor. However, in our opinion, this principle ex turpi causa non oritur actio cannot universally pardon auditors of a duty to detect fraud nor to totally protect them from any litigation. Auditors should undergo a fair trial and be judged reasonably if they were found guilty of conspiracy in the fraud case. Additionally, co-operation between auditors and directors increase the tendency of auditors to issue the standard unqualified opinion. Modifications and adjustments are made for the benefits of management and auditors at the expense of shareholders. As a result, apart from the effort to minimize the auditors liability, in our opinion, theres still a need to impose appropriate legal actions on auditors who are involved in fraud cases because this is the right thing to do in order to maintain the fairness in the corporate world as well as to place emphasis on the importance of ethics and integrity in the profession. 5.5 Conclusion Suggestions Therefore, from our groups perspective, the current condition of auditors liability indicates an imperative need to strike a balance between imposing litigation on auditors who commit fraud or who fail to comply with the approved auditing standards and minimizing auditors legal liability at the same time. In addition, auditors should be well aware of their real masters which are the shareholders. They should get on the job and reveal the fraudsters if any were found. Auditors should be carrying the burden of being accountable for pensioners and investors lost funds. Our group believes that it is time to strike a change in the auditing industry. Auditors should chuck away their old habits and ensure that figures are appropriately presented. Moreover, auditors who had committed fraud should be blacklisted. Audit firms should be brave to accept blames and consequences whenever any fraud is found due to negligence of auditors. Last but not least, we should encourage perfect market competition in this industry. More auditing firms should rise and its time to stop large firms oligopolistic position. 6.0 Conclusion Increased auditors liability poses an advantage for the shareholders and other third parties who use the audited financial statements. This is because with more auditors liability, auditors will tend to be more cautious in their works. They will place emphasis on the importance of conducting appropriate audit procedures and to disclose any discrepancy found. Besides that, they will abide by the law and follow the auditing standards closely in order to avoid any unnecessary litigation. However, as discussed, it is proven that an increase in the auditors liability brought a lot of negative impact on the auditing and accounting profession. People started to response in ways that will protect themselves such as quitting the job or reject high risk audit engagement. Hence, its still an issue as whether less liability or more liability for auditors in certain areas will encourage more accurate and better assurance in the audited financial statements. Why Do the Same Notes Sound Different in Instruments? Why Do the Same Notes Sound Different in Instruments? Why do instruments sound different despite playing t/he same notes? When we listen to music, we are exposed to various different instruments. Choice of instrumentation is one of the main factors that contribute to the overall feeling of a song. Even though major and minor chords and scales can be played across most instruments, the instrument that is chosen to play the note plays a large part in what the musician wants to express. For instance, a double bass playing an E may come across as serious, but a flute playing the same note may come across as cheerful. I aim to investigate why such is the case. Across all instruments, notes are produced by creating standing wave, which will be discussed below. It is these standing waves that cause the air surrounding the object to vibrate, causing a sound wave to spread out. The main factor that causes different sounds in an instrument is the harmonic frequencies and overtones that an instrument outputs on notes, with other factors such as material affecting this factor. A vibrating string does not produce a single frequency, but a mixture of fundamental frequencies and overtones. Say that that an A note is being played on a violin string. If just the fundamental harmonic is heard, it would sound dull. It would also sound similar to other instruments playing the same note in the same pitch, provided only the fundamental frequency is being heard. However, when the string is bowed, multiple harmonic frequencies are produced at the same time. You cannot necessarily hear each harmonic note being played, as all these harmonics blend in to produce the overall sound you are hearing. This image shows the harmonic frequencies, also known as the harmonic scale, that are involved when an A note is played on a violin. These are found by stopping the vibrating string at certain intervals. Pythagoras noticed this when he stopped a vibrating string halfway along its length, which brought the pitch to an octave higher. He did this every half interval of the previous half interval, and found that the pitch consistently became an octave higher. He also found that when the string was stopped a third way through, an octave and a fifth was produced, which also produced increasing pitches in octave intervals. To examine the formula relating the wavelengths, we need to understand how waves are formed on a string. A standing wave is produced when a driver transfers energy to the medium. Energy is transferred down the string, and as it is trapped between two points, reflects of one end and superimposes with waves coming in the opposite direction. However, standing waves6 do not occur at any frequency. Only at specific frequencies do standing waves occur. When transferring energy to the medium at the right frequency, the fundamental frequency is produced. In the case of a violin, the bow that bows the string is the driver, and the string is the medium. Let L be the length of the string, and ÃŽ » be the length of the wave. Let F be the frequency, and velocity of the string be V. As velocity is constant, and v = F ÃŽ », F is inversely proportional to ÃŽ ». At the fundamental frequency5, ÃŽ »0 = (2/1)L and F0 = (v/ ÃŽ »0) , as depicted in this image http://www.chemistry.wustl.edu/~coursedev/Online%20tutorials/Waves.htm As the string is stopped at certain intervals, as Pythagoras did, nodes and antinodes are produced. This is a result of constructive and destructive interference occurring, nodes being points of displacement where destructive interference occurs, due to a Ï€ phase difference, and antinodes being where constructive interference occurs, due to a 2Ï€ phase difference, as shown in this image. http://www.chemistry.wustl.edu/~coursedev/Online%20tutorials/Waves.htm This causes ÃŽ »1 = (2/2) L, F1 = (v/ ÃŽ »1) Considering the fact that the first harmonic causes a relation of ÃŽ »0 =2L, we can see from this image that the wavelength has halved. When the string is stopped a third of the length through, such an image occurs. This produces ÃŽ »2 = (2/3)L, F2 = (v/ ÃŽ »2). The pattern is consistent for the fourth, fifth, sixth and so on harmonic. From here a formula can be formed relating the wavelength of the harmonic to the length of the string. For the first harmonic, ÃŽ »0 = (2/1)L and F0 = (v/ ÃŽ »0). In the second, the denominator of coefficient of L increases by one, whilst F varies according to the wave being produced, in the relationship of Fn ∠ (1/ ÃŽ »n), and the same thing occurs for the third harmonic. So, for the nth harmonic, n being a natural number, this formula shows what the wavelength will be; ÃŽ »n =(2/n)L. As discussed, previously, a note produced on an instrument creates various harmonics. Therefore, by taking the sum of the amplitudes of each harmonic, we can find the shape of the wave produced when a note is played. This is depicted below. 2 A fundamental note of, say, 100 Hz 2 A second harmonic of, say, 200 Hz 2 Adding both waves together produces the resultant patterns above. Just from this very simple example above, we can already visually see how mixtures of harmonics and overtones create interesting waves. From this we can see that different instruments harmonic scales must have different properties. The various harmonics on each instrument do not necessarily have the same strength. For instance, a clarinet is strong in the odd numbered harmonics, but weaker in the even numbered harmonics, whilst a flute is stronger the other way round. 1 As a real life example, this graph shows all the frequencies that are produced when a violinist bows a D note, at 294 Hz. http://www.nagyvaryviolins.com/tonequality.html From close inspection we can see that the first harmonic occurs at around 300Hz. The second harmonic occurs around 600Hz, and the next harmonic at around 900Hz. This fits in with the relationship of Fn ∠ (1/ ÃŽ »n). In each harmonic step, the wavelength decreases, but the frequency increases which is the case above. From the first to second harmonic the wavelength goes from 2L to L, which is a decrease of scale factor  ½. Yet the frequency has increase by a scale factor of 2, which fits the relationship. This graph shows the frequencies produced when a vocalist produces the same note, at the same frequency. http://www.nagyvaryviolins.com/tonequality.html You can see by comparison that there are similarities in the shape of each graph, but with subtle differences. Although the harmonics occur in the same pattern as above, their peaks are slightly different, and at frequencies beyond 5000 Hz the frequencies outputted by the vocalist have a much lower dB than the violin. Therefore we can conclude that the harmonic scales, as shown on the first page, must vary for each instrument. The various harmonics1 on each instrument do not necessarily have the same strength. For instance, a clarinet is strong in the odd numbered harmonics, but weaker in the even numbered harmonics, whilst a flute is stronger the other way round. However, even the same instruments have certain characteristics that distinguish them from other instruments in the same category. For example, a Gibson Les Paul, a type of guitar, produces a much heavier tone than a Fender Stratocaster, and you can even tell the difference between a cheap Les Paul and a custom shop Les Paul if you listen closely. This is down to the materials used to create the instrument, and the dimensions chosen. This is explained below, using the example of a violin. The belly and back plates of a violins4 body are designed to easily resonate. To identify these frequencies, the Authors of this page mechanically drove isolated violin bellies. The force applied is the driving force, and to see the frequency response an accelerometer was used. The acceleration was then monitored, enabling them to plot the ratio of force to acceleration against frequency. Chlandi patterns7 were then used to identify which frequencies the plates resonated at most easily. Chlandi patterns are symmetrical patterns formed when a standing wave is formed on the plate. To see these patterns, granules of sand are placed on the plate, much like iron fillings are used to show the magnetic field of a magnet. The most important frequencies patterns were placed on the graph below. We can see that the resonant frequency is 163Hz as it is forms the most symmetrical pattern, and is the first symmetrical pattern to occur. Resonant frequency is found using the formula6 F = 1/2Ï€ sqrt (k/m), where K is the spring constant and m is the mass. Therefore the closer the frequency is to this frequency, the closer it is to the resonant frequency. Therefore k and m vary according to dimensions and materials used, the resonant frequency varies between instruments, even of the same make. Gibson Les Paul guitars3 are made from mahogany, a dense wood, whilst Fender Stratocaster guitars are made from either ash or alder wood. These types of wood are lighter and less dense than mahogany, which results in the brighter tone Fender Stratocasters are known for, and the heavier and darker tone Gibson Les Pauls are known for. It is the way that the wood responds to the vibrations that travel through it when a note is played that causes this. As discussed above, the body of a violin has certain frequencies it resonates best at. It can be applied here, and can be deduced that the denser material does not pronounce higher frequencies with the same clarity as the less dense material, therefore causing this difference in tone. To conclude, it seems that the main factor that affects the quality of a note produced on an instrument is the harmonics that an instrument produces. The fundamental frequency and harmonics that are expressed the most depends on the dimensions of the instrument and the materials. Even in the cases of the same instrument they can sound different depending on the skill of the maker. It is fascinating to realise that the reason why there are so many instruments in the world and why we are able to experience all these different sounds and feelings are essentially down to the physics of standing waves and resonance. Sources: http://homepage.ntlworld.com/terence.dwyer/The%20Harmonic%20Series%20Explained.pdf http://www.phys.uconn.edu/~gibson/Notes/Section4_2/Sec4_2.htm http://www.differencebetween.net/object/difference-between-gibson-and-fender/ http://newt.phys.unsw.edu.au/jw/violintro.html http://www.physicsclassroom.com/class/sound/Lesson-4/Fundamental-Frequency-and-Harmonics Adams S. and Allday J., Advanced Physics, Oxford, Oxford University press, pg http://skullsinthestars.com/2013/05/02/physics-demonstrations-chladni-patterns/

The Abortion Debate in the 2004 Presidential Election :: Politics Political Essays

The Abortion Debate in the 2004 Presidential Election Abortion is a major issue that affects individual lives daily. It has become a debatable factor in determining the solution in having the free choice for a woman to abort their unborn baby. Even though it was not fully recognized in the presidential election, there was discussion as to whether or not it is morally right to perform this practice. President Bush believes that aborting an unborn baby is morally wrong because he believes in protecting the rights of the unborn and believes that partial birth abortion is a vicious act that discriminates against children who are inches away from life. On the opposing side is Senator Kerry, who believes that aborting an unborn child should be permitted because he believes in protecting women’s choices and enforcing women’s privacy rights. President Bush believes banning abortion except for the cases in rape, incest, or to save the mothers’ life. He believes in the rights of the unborn and born baby. In 2003, President Bush signed the Partial Birth Abortion Ban Act of 2003, which prohibits the practice that â€Å"performs the overt act, other than completion of delivery that kills the partially delivered living fetus.† (http://www.theorator.com/bills108/hr1545.html). By President Bush signing this act he explained that there would be the termination of this terrible act in killing innocent lives that are about to come in the world. â€Å"The bill I am about to sign protecting innocent new life from this practice reflects the compassion and humanity of America.† (http://www.whitehouse.gov/news/releases/2003/11/20031105-1.html). His main goal is to reduce the numbers of abortions in America. (http://www.issues2000.org/George_W__Bush_Abortion.htm). Senator Kerry believes that it is not the issue of pro-abortion but the issue of pro-choice. He believes that every woman should have the right of choice, which is taken away from her resulting in banning abortion. â€Å"My personal belief about what happens in the fertilization process is a human being is first formed and created, and that's when life begins† (http://www.sonrisecma.com/blogs/sonrise3/archive/2004/07/22/611.aspx). He believes that the government should not have a right to intervene in somebody else judgment and quotes on Bill Clinton statement that â€Å"Abortion should be rare, but it should be safe and legal and the government should stay out of the bedroom.†(http://www.npr.org/politics/issues2004/) He believes that enforcing women’s privacy rights would let the mother decide to abort her unborn baby or not. Liberal is pro-abortion and Conservation is anti-abortion. In both opposing sides, there are alternatives that relates to abortion.

Sylvia Plath’s Mourning and Creativity Essay -- Sylvia Plath

Sylvia Plath’s Mourning and Creativity Abstract In this article, I concentrate on the connection between mourning and creativity in Sylvia Plath’s work. Melanie Klein postulates that the pain of mourning and the reparation experienced in the depressive position is the basis of creative activity. Through creative activity, one can restore lost internal and external objects and lost happiness. I argue that Plath’s work is an example of Klein’s idea that artists’ creative products represent the process of mourning. For Plath, art -- in her case, writing -- was a compensation for loss, especially the loss of her father. She seems to have continued writing as her exercise in mourning and reparation trying to regain not only her bereaved father but also her internal good object which was lost when her father died. Through her writing, Plath attempted to enrich her ego with the father-object. Keywords: Sylvia Plath, Melanie Klein, mourning, creativity, reparation In her paper, â€Å"Mourning and its Relation to Manic-Depressive States,† Melanie Klein claims that the work of mourning is a reliving of the early depressive position. I would like to quote Klein's account: My experience leads me to conclude that, while it is true that the characteristic feature of normal mourning is the individual's setting up the lost loved object inside himself, he is not doing so for the first time but, through the work of mourning, is reinstating that object as well as all his loved internal objects which he feels he has lost. He is therefore recovering what he had already attained in childhood. (Klein, 1988a, p. 362) According to Klein's hypothesis, the loss of the present object in the external world brings with it the mourner's unc... ...lath, 2000, p. 300). Works Cited Arnold, Matthew, The Poems of Matthew Arnold, ed. by Kenneth Allott, 2nd ed. by Miriam Allott (London: Longman, 1979). Ellmann, Maud, ed., Psychoanalytic Literary Criticism (London/ New York: Longman, 1994). Melanie Klein, Love, Guilt and Reparation (London: Virago, 1988a). ---, Envy and Gratitude (London: Virago, 1988b). Plath, Sylvia, Letters Home: Correspondence 1950-1963, ed. by Aurelia Schober Plath (London: Faber, 1976). ---, Johnny Panic and the Bible of Dreams and Other Prose Writings (London: Faber, 1979). ---, Collected Poems of Sylvia Plath, ed. by Ted Hughes (New York: Harper & Row, 1981). ---, The Unabridged Journals of Sylvia Plath, ed. by Karen V. Kukil (New York: Random House, 2000). Segal, Hanna, â€Å"A Psycho-Analytical Approach to Aesthetics,† International Journal of Psycho-Analysis vol. 33 (1952).

Essay --

Markus Zusak Markus Zusak was born on June 23rd, 1975 in Sydney, Australia. His mother is German, and his father is Austrian. When he was just a boy, his parents told him stories about what happened during world war two, and these stories would eventually inspire him to write The Book Thief. He even included specific events that he learned about from his mother, such as the parade of Jews, and when Munich was bombed. He began writing when he was but a teenager, and stated that his inspiration came from The Old Man and the Sea, and What’s Eating Gilbert Grape. Importance of Setting The Book Thief is set in a small fictional German town called Mulching, which is said to be right outside of Munich. The story begins in the midst of the troubles of world war two, when Hitler has been in power for a decent amount of time. Zusak wanted to portray the story of the German side of things, showing how information about what Hitler was doing was not commonly known. He wanted to show the struggles that can happen in even the smallest towns, emphasizing Nazi influence throughout the book. Some Germans full of pride, others with regret, even more with fear. This is just a small town, but even what they do has consequences, and this shows how much of an actor you had to be to stay alive if you disagreed with the Gestapo. List of Characters Death The introduction of death is an oddity that should be expected, as a spiritual superstition given form should always have some sort of mystery about them. Death is the narrator of The book Thief, telling the readers the tales that he finds interesting while supplanting seemingly meaningless interjections of facts and other such trivial things. In the beginning of the book, he tells us o... ...t. She makes money by doing the laundry of the rich people in Mulching, but secretly hates it and them. Her love for her husband Hans is great, and enjoys Liesel’s company just as much, even if she doesn’t show it. Max Vandenburg A Jew who has been living in secret with the Hubermanns in their basement. He befriends Liesel and has been steadily learning how to read with her help. With Liesel’s inspiration, he starts to draw and write his own books, basing them off his life and his visions. He titles the two books â€Å"The Standover Man† and â€Å"The Word Shaker†. Hitler is a recurring thought for him, as he imagines himself fighting him in a fist fight, which makes sense considering that Max was always ready and willing for fighting other people when he was younger. Max is forced to leave after Hans makes a mistake and shows his compassion for people. Rudy Steiner

Describe the Type of Business, Its Purpose and Ownership

Describe the type of business, purpose and ownership of two contrasting businesses. I will be speaking about two organisations the first organisation I have decided to discuss is ASDA and I will follow it of by McDonald's as the second organisation. Asda is a Public company and is a British supermarket chain which supplies various services to the customers such as: Clothing, Food, and General Merchandise etc. It has become a multi-national store leading of its subsidiary of Wal-Mart which is American based. It is quite a large business and has approx 231+ superstores within the UK, and the number of store openings is still arising.The purpose of ASDA is to sell its services and goods to the local consumers of different areas/cities within the UK and also out of the UK. It offers a wide range of services to its customers, supplying goods such as: clothing and food it is a quite a commonly known organisation. Asda is concerned in attracting the budget market as any other business would look into the same type of aim, as a business it is achieving massively in result to the number of stores and the investment into Netto which was brought by Asda in 2010.The ownership of Asda is a PLC (Public Limited Company) this is because its shares can be brought on the share market making it a PLC. The purpose of Asda is that they exist to gain profit, the openings of more stores is to gain sales and so that more customers come into their business etc. As my second organisation I have decided to discuss about McDonalds, it is the world’s largest chain of fast food restaurant. The business began in 1940 the Headquarters are based in the United States and the corporation was founded by a businessman.In 2003 the company had launched the â€Å"I’m Lovin It† campaign. The purpose of the business is to serve its customers with the excellent quality of food that they provide. It is a worldwide company and has over 33,000 stores in approx 118 different countries, and serves about 64 million daily. The number of worldwide employees for McDonalds is 1. 7 million, and the chief executive director for McDonald’s is Jim Skinner.

Building a Business

The concept of dating and matchmaking has evolved since the dawn of the technological age. With the emergence of the Internet and the World Wide Web, people have been trying to adapt their lifestyle according to the concept of the internet. Electronic messaging and online chatting enabled business organizations to establish online dating services for people who for some important reasons are always hooked up to the internet having no time or perhaps, really unable to build up romantic relationships in the real world. Online dating services such as eHarmony, match.com, Yahoo! Personals, American Singles, etc. reinvent the face of dating and matchmaking by allowing online users to become members of their company with the promise of finding the right match for a romantic relationship. The good thing about online dating is that people can choose who they want to get to know better just by looking at personal profiles posted with pictures, personal interests and hobbies, etc. However, mee ting someone through the internet takes time and communication is limited within the range of the computer.Moreover, people can easily pretend to be someone they are not, without anyone knowing. (Dunn) Although competing against these reputable and conventional online dating services is far-fetched because of their worldwide popularity and established client base, other dating alternatives such as dating through the phone are still more convenient and personal. Why should we spend our time sitting in front of the computer waiting for online dating services to pick out people who are compatible with our profiles?The thing is even if online dating services generate a list of thousands of people who are compatible with our profiles, are we going to spend our time getting to know all these people, when time and effort should be spent on building a stable relationship that will last longer? Dating by phone is the closest alternative to personal dating. People can speak directly to each o ther without limits. Moreover, personal communication allows people to communicate clearly and talk about everything they are thinking of.Conversing through phone is also easier and more convenient because people are able to talk through their mobile phones while at the same time go around for other chores or activities that they want to attend. The concept of dating by phone sprang up because it seems like everyone is looking for love. If we watch television, read magazines, or just to talk to other people we know, there will always be a topic or theme about dating, matchmaking, love, relationships, and even marriage. Although there are many other phone-dating services online, such as MegaMates. com, tango personals, Live links, etc.there are still other additions and improvements that can be done in order to reinvent the existing phone-dating services available at present. The concept of dating by phone shall be established by developing a phone dating service company. It shall st art as a small company that will be made available online, by telephone and mobile phone, or by personal membership, not only in a particular country but also internationally. The company shall be called â€Å"Let’s Talk About Love,† starting up with a small staff that handles personal membership, phone calls for subscriptions, and sales and advertising.People who are interested to become a member have the option to visit the company to fill up membership forms and finally for an audio recording over their profile that shall be available for match seekers who subscribe to the company as well. For callers, an 1800 number shall be made available for them. Once they call the company, they shall be asked to prompt in details such as being a first time user, answering of survey questions and audio recording their profile by phone as well.Online users who visit the website and are interested to join as members are able to fill up forms over the internet and send audio record ing of their profile or to call the number of the company if they are unable to do the recording through the computer. The profiles answered through the forms and the surveys shall be kept in a single database in the computer for future reference and for matchmaking purposes. Once the company finds a match, members shall receive a call in order to listen to the audio recording of the matched person on the other line.If the person wants to get to know the other person on the line, the personal number shall be given so they can start conversing after the first call. Members can also choose to receive a list of compatible people with their profile. They can choose whose audio recorded profile to listen to and whose number to call. If the other person agrees to communicate with them, then they will start up a two-way conversation over the phone. The good thing about this concept is it leans toward the human element of personal communication. Listening to the other person speak allows pe ople to understand and get to know what kind the other person is.In contrast, reading profiles over online dating services is impersonal and ambiguous. â€Å"Let’s Talk About Love† is different from all other phone-dating services available online for people who are looking to establish romantic relationships. The usual phone dating services are only existent online and profiles are seen only through the internet, numbers to call are made available directly to them. â€Å"Let’s Talk About Love† aims to make phone dating services more personal by allowing members to do audio recording messages of their profiles, and communication is simply done by calling. This medium becomes more personal.Moreover, the company wishes to incorporate new mobile phone technologies available nowadays. The company operates for both telephones and mobile phones. To make it more personal the company plans to team up with mobile phone providers and service network providers such as AT&T, Nokia, Samsung, T-Mobile, Cingular, etc. to make â€Å"Let’s Talk About Love† services more personal and closer to face-to-face interaction. The company plans to offer personalized telephone units and mobile phones from these companies directly to members for advertising purposes and to get large companies to invest in the business.Selling phones and mobile phones from mobile phone companies allows users to purchase a phone, which is directly connected, to â€Å"Let’s Talk About Love. † For instance, just pressing the numbers 1-4-3 directly connects the caller to the voice mailbox for new messages from the company and their phone-dates. The 3G technology is also popular nowadays. Selling mobile phones with 3G technology and telephones with screens for live phone chats allows callers to see whom they are speaking to. (â€Å"3G Phones†) This is a great way to improve the usual phone dating service available for people.Aside from talking to t heir phone-dates, members may also get to see them. All they have to do is to purchase 3G phones manufactured by popular mobile phone companies that are tied up with â€Å"Let’s Talk About Love† in order to get full services from the company. Perhaps, partnership with mobile phone companies will allow them to produce a â€Å"Let’s Talk About Love† mobile phone edition, maybe packed with â€Å"Let’s Talk About Love† logos, wallpapers and ring tones with love themes, or mobile phones with red or pink casings, etc. This is a good form of advertising both for mobile phone companies and â€Å"Let’s Talk About Love.† Partnership with service network providers such as T-Mobile or Cingular will follow the same concept. For online advertising, teaming up with search engines such as Google or Yahoo! , like what T-mobile have done (Boswell). Once an online website is established over the Internet, teaming up with search engines allows the company to be visible for online users. Once online users search for tags such as love, dating, relationships, marriage, etc. the search engine will generate â€Å"Let’s Talk About Love† website as one of the top results.Of course, banner advertisements and pop-ups is also a good way to advertise over the internet. Works Cited â€Å"3G Phones. † 2008. Retrieved from three-g. net. 27 Apr. 2008 . Boswell, Wendy. â€Å"T-Mobile and Google Team Up. † 30 Jul. 2005. Retrieved from About, Inc. 27 Apr. 2008 . Dunn, Susan. â€Å"The Pros and Cons of Dating Online. † 2007. Retrieved from SelfGrowth. com. 27 Apr. 2008 .