High School and Prompt Essay

1. Situation: Many high school students hold part-time jobs after school. Directions: Think about the effects part-time jobs have on students. Do part-time jobs hinder or help a student’s educational goals? Prompt: Now write to convince your guidance counselor to accept your view of high school students holding part-time jobs. 2. Situation: Universities and colleges require that entering freshmen must have taken at least two years of a foreign language on the high school level before graduation. Directions: Think about the advantages and disadvantages of taking two years of a foreign language in high school. Prompt: Write an essay to convince a university or college whether or not two years of a foreign language be a requirement for high school. 3. Situation: Technology has become vital in our modern society. It acts as both a source for knowledge and for enjoyment. Directions: Think about technology’s role and connection with education. Does it help or hinder? Prompt: Write to convince the school board to accept your view of technology and its role in your school. 4. Situation: Your school board members have been asked to consider banning music playing devices (i. e.MP3 layers, CD players) from schools due to distractions they cause in classrooms. Directions: Think about the effects of listening to music playing devices in the classroom have on you and your friends. Prompt: Now write to convince your school board members to accept your point of view on whether music playing devices should be banned from schools. 5. Situation: Your school has decided to grant your grade level one privilege that the other grades in your school do not have. Directions: Think of one privilege that your class does not have that you would now like to have. Prompt: Now write to convince the administrators of your school to grant this privilege to your class for the rest of the year. 4 10th Grade Persuasive Essay Prompts 6. Situation: Many students feel that taking physical education in high school is not necessary, while others see great benefit in it. Directions: Do you feel that physical education should be a graduation requirement? Prompt: Now write to convince your legislators to accept your point of view. 7. Situation: Students are legally allowed to drop out of school after they reach the age of 16. The state is currently considering a bill which will raise this age to 18. Directions: Think about the problems or benefits of raising this age to 18. Prompt: Now write to convince your legislators to accept your viewpoint on the mandatory age for dropping out of school. 8. Situation: Your principal is thinking of rewarding students who pass the 10th grade FCAT on the first try. Directions: Think of rewards that you believe would be in the realm of possibility and would be effective motivators so that more students would do their best on this test. Prompt: Now, write to convince your Principal to accept your reward package. 9. Situation: State guidelines have re-outlined the high school math sequence. All students will soon be required to take geometry before graduation. Directions: Think about the challenges of all students taking geometry. Prompt: Now, write to convince your legislators to accept you point of view on whether geometry should be required before graduation. 10. Situation: Celebrities normally get paid many times the amount that fire-fighters, teachers and policemen earn. Directions: Think about whether you believe that celebrity salaries should be lowered. Prompt: Now write an essay to convince the public that your point of view is justified. 5 10th Grade Persuasive Essay Prompts 11. Situation: Online dating services have become popular in recent years. Directions: You have corresponded online with someone that you would now like to meet face-toface. You realize that there may be safety issues involved. Prompt: Now, write to convince your parents to allow this visit. 12. Situation: Many people believe that it is dangerous to talk on a phone while driving a car. The state legislators are considering making it against the law for people to use a cell phone while operating a motor vehicle. Directions: Think about how you feel about people talking on a cell phone while driving a car. Prompt: Now write to convince your state legislators to accept your view about whether or not to make it against the law to talk on a phone while driving. 13. Situation: At the present time, young Americans volunteer to enlist for military service. To maintain our present military operations, more people may be needed. Directions: Do you agree or disagree with the opinion that all Americans, both men and women, should be required to perform two years of military service? Prompt: Write an essay in which you persuade the reader to support your point of view. Support your position with specific reasons and examples. 14. Situation: A law has been passed that requires high school students to pass exit tests before they graduate from high school. Directions: Consider carefully the advantages and disadvantages of passing required exit tests. Do you agree or disagree with making high-stakes exit tests, such as the FCAT Test, a requirement for high school graduation? Prompt: Write an essay in which you persuade the reader to support your point of view. Support a position with specific reasons and examples. 15. Situation: Many celebrities-such as actors, musicians, models, or athletes-make a great deal of money. Some people think celebrities make more money than they deserve. Other people think celebrities’ wealth is deserved because of the enjoyment they bring to the public. Directions: Do you agree or disagree that celebrities make more money than they deserve? 6 Prompt: Now, write an essay in which you persuade the reader that your side of the issue is correct. Use facts and examples to support your argument. 16. Situation: Current research suggests that because teenagers have different sleep patterns, they would benefit from beginning the school day at a later time. Suppose your Board of Education has proposed that all high school schedules begin at 9:30 a. m. and end at 4:30 p. m. Directions: Do you agree or disagree that this later schedule would be beneficial? Prompt: Now write an essay in which you persuade the Board of Education to agree with your opinion. Support your position with reasons and examples. 17. Situation: Due to potential problems, many school systems have adopted a policy that bans cell phones and pagers on school grounds. However, some parents have provided these items out of concern for safety. Directions: Do you agree or disagree that cell phones and pagers should be banned on school grounds? Prompt: Now write an essay in which you convince the reader of your opinion. Support your position with specific reasons and examples. 18. Situation: A law has been passed changing the driver’s license system to a graduated system. A young person can be issued a restricted learner’s permit at age 15, an intermediate license at age 16 and a full license at age 17. Both the learner’s permit and intermediate license limit the number of passengers allowed in a car and limit the hours the person can drive. The full license carries no restrictions. Directions: Consider carefully the advantages and disadvantages of the graduated driver’s license system. Do you agree or disagree with the graduated license system? Prompt: Now, write an essay in which you persuade the reader to support your point of view. Support your position with specific reasons and examples. 19. Situation: A school board is considering keeping school in session all year. Instead of a long summer vacation, there will be many shorter breaks throughout the year. Directions: Think about the effects of a twelve-month school year. Do you agree or disagree that schools should be in session all year? Prompt: Now, write an essay in which you persuade the reader why this is or is not a good idea. Defend your position with specific reasons supported by several detailed examples. 20. Situation: In some countries, students are responsible for the basic daily cleaning of their school buildings. Fifteen minutes are set aside each day for all students to sweep, dust, and clean their classrooms and corridors. 7 Directions: Think about how you would feel if students were responsible for cleaning your school. Do you agree or disagree that American schools should adopt this policy? Prompt: Now, write an essay in which you persuade the reader why this is or is not a good idea. Defend your position with specific reasons supported by several detailed examples. 21. Situation: Imagine that your school district has proposed saving money by eliminating extracurricular sports (football, basketball and baseball) from the high school program. Directions: Think about the possible effects of cutting sports from the school program. Decide whether you are for or against this proposal. Prompt: Now write an essay in which you persuade the reader why this is or is not a good idea. Defend your position with specific reasons supported by several detailed examples. 22. Situation: Many schools require all students to perform some type of community service such as working in nursing homes or hospitals. Directions: Think about how you would feel if you were required to perform a community service. Prompt: Now write an essay in which you persuade the reader that students should or should not be required to perform community service. Defend your position with several detailed reasons. Develop those reasons with supporting examples. 23. Situation: Since schools have seen a rise in gang violence, stealing, and discipline problems, many schools and school districts are considering requiring students to wear uniforms. Directions: Think about how you would feel if you were required to wear a school uniform. Are there benefits or drawbacks to requiring students to wear school uniforms? Prompt: Now write an essay in which you persuade the reader that school uniforms should or should not be required. Defend your position with specific reasons supported by several detailed examples. 24. Situation: A graduate from your high school has made a large financial gift to your school and has requested that the money be used to improve the educational experience for students. This donor has also asked that students be able to recommend how the money should be used. Directions: Think about how this financial gift should be used at your school. it could be used to expand the use of technology, add new courses, or improve the library or media center. Choose one of these options or one of your own. Prompt: Write a persuasive essay stating your recommendation. Provide supportive reasons to convince school officials why the money should be spent on your recommendation. 8 10th Grade Expository Essay Prompts 1. Situation: A friend of yours is considering moving to your town soon. Directions: Think about the reasons why you like living in your town. Prompt: Write to explain why you like living in your town. 2. Situation: Everyone has a possession that he/she cherishes. Directions: Think about an object that is your prized possession and why it has special meaning to you. Prompt: Write to explain why the object is your prized possession. 3. Situation: In recent years, many areas in the United States have experienced natural disasters, such as floods, earthquakes, hurricanes, and tornadoes. Directions: Think about ways young people should respond to help people in other communities that have experienced natural disasters. Prompt: Write to explain ways young people may respond to help people in other communities affected by natural disasters. 4. Situation: Each year, many teenagers are killed or injured by driving under the influence of alcohol or by riding in a car driven by an alcohol-impaired teen. Directions: Think about how these alcohol-related deaths or injuries can be reduced. Prompt: Write to explain solutions to help stop other teens from risking their lives by driving under the influence of alcohol. 5. Situation: School violence has increased significantly over the past several years. Directions: Think about reasons why school violence is on the rise. Prompt: Write to explain why school violence has increased over the past few years. 6. Situation: Teenagers are often influenced by celebrities. Directions: Think about a celebrity who positively affects teens. Prompt: Write to explain how a celebrity can serve as a positive role model to teens. 9 10th Grade Expository Essay Prompts 7. Situation: Obesity is becoming a national health issue. Directions: Think of reasons why Americans are gaining weight and becoming obese. Prompt: Write to explain reasons why Americans are fighting the weight battle. 8. Situation: The cost of gasoline has risen drastically. Directions: Think of alternatives to paying such outrageous prices for fuel. Prompt: Write to explain what alternatives you would use to save money. 9. Situation: As the price of gasoline continues to rise, American consumers are paying high prices for a gallon of gas. At the same time, oil companies are making record profits. Directions: Think about legal ways you as a consumer can send a message to the oil companies that American consumers are being hurt financially by paying too much for a gallon of gas. Prompt: Write to explain legal ways consumers can take action to fight the rising cost of gas. 10. Situation: Everyone has had a memorable teacher. Directions: Think about the positive influences a teacher has had on you and your educational goals. Prompt: 11. Situation: Write to explain your most memorable teacher. Many people in this country care more about the way they look and having a lot of nice things, like cares and clothes, than about the problems of society. They do not pay enough attention to problems such as crime, poverty, or unemployment. Directions: Do you agree or disagree with this statement? Prompt: Write an essay in which you explain your opinion. 12. Situation: Your school has a program in which a tenth grader acts as a mentor for a ninth grader at the beginning of each school year. The mentor’s job is to  help the ninth grader have a successful experience at your school. The ninth grader you are working with is worried about being able to write well enough for high school classes. 10 Directions: As you plan your response, think about your own writing experiences. How would you describe â€Å"good† writing? What advice about writing has been helpful to you? What writing techniques do you use? Prompt: Write a letter to your ninth grader explaining what kind of writing is expected in high school classes and what the student can do to be a successful writer in high school.

Aphrodite of Melos

Greek artists tried to create ideal beauty. Statues were not made to represent real, living people, but they were carved to show how the human body should look like. The picture in front of you is a sculpture of Aphrodite of Melos (Venus de Milo, in Roman mythology). For hundreds of years, the statue remained buried in an underground cavern, where it had been damaged and discovered in two parts. It was in 1820 AD (anno domini) when a peasant named Yorgos found her body on the Aegean island of Melos. Later, the sculpture was taken out of Greece under unclear circumstances and was taken to the Louvre Museum in Paris, France where it was admired by the millions of visitor’s of the country. This sculpture is considered by many art historians to be the ideal of Hellenistic beauty. It was carved out of marble and stands approximately 205 cm (6 ft 10 in) high. By looking at her we think, not of wisdom, or force, or power, but just of beauty. She stands resting the weight of her body on one foot, and advancing the other on a bent knee. The posture causes the figure to sway slightly to one side, describing a fine curved line. The lower limbs are draped, but the upper part of the body is uncovered and in some mysterious way, the sculptor has imparted to the marble a seeming softness as of real flesh. The head is as exquisitely set as a flower on its stalk. The parted hair is drawn back in rippling waves over the low forehead. The eyes are not very wide open, having something of a dreamy languor (tiredness). Melting eyes† are indeed characteristic of Aphrodite, and an analytical critic has explained that this effect is produced in sculpture by a â€Å"slight elevation of the inner corner of the lower eyelid. † The nose is perfectly cut. The mouth and chin are molded in adorable curves. Many wise heads have been puzzled to know the position of the missing arms. A hand holding an apple was also found on Melos, and this may have been a part of the figure; if so, Aphrodite was represented as the goddess of the â€Å"apple island†. Some have thought that the goddess carried a shield, and others ave fancied her holding the traditional apple. There have also been many discussions as to the date of the work. Now if the statue had been made in the fifth century B. C. , the goddess would have been fully draped; if in the fourth century, entirely without drapery. Our sculptor then belonged to neither of these periods, and combined the characteristics of both. It is a fault on his part to have placed the drapery in an impossible position, whence in actual life it would immediately fall of its own weight. The beautiful body rising above the drapery reminds us of the myth of Aphrodite emerging from the sea foam. Aphrodite was thus born and arose on a large shell, which was then carried to land,). Her beauty is a union of strength and sweetness, a perfect embodiment of a nature at harmony with itself and its surroundings. Venus de Milo (Aphrodite of Melos), famous marble statue of Aphrodite found on the Greek island of Melos in 1820 and now in the Louvre Museum in Paris. Although it is of a grandiose style that recalls the Classical Period, the Venus de Milo is from the late Hellenistic Age. Beside it stood a herma (stone pillar) on which the arm of the goddess rested. On the base of the herma was inscribed the signature of an artist, Alexandros, or Agesandros, from Antioch on the Meander, and by this signature the work can be dated from 150 bc to 100 bc. A hand holding an apple was also found on Melos, and this may have been a part of the figure; if so, Aphrodite was represented as the goddess of the â€Å"apple island† (Greek melos, â€Å"apple†). The original on which the artist based his work was probably an Aphrodite of the 4th century bc, which showed the goddess holding the shield of Ares with both hands. In the Melos statue, however, Aphrodite may have held her garment in her (now lost) right hand.

Audit Of A Financial Statement Samples

The auditing standard ASA 240 is associated with the responsibilities of the auditor associated to fraud in audit of a financial statement. Particularly, the scope of auditing standard expands on ASA 315 and ASA 330 in respect to risk of misstatement because of fraud. Misstatement in financial statement might arise either because of fraud or error (Aicpa 2017). The distinctive factor amid the fraud and error is whether there is underlying action which lead to misstatement of the financial statement is deliberate or not deliberate. According to the Australian auditing standard fraud is regarded as the wider concept. The auditor is generally concerned with the fraud which causes material misstatement in the financial statement. Even though auditor might suspect or in rare circumstances recognize fraud the auditor does not make the lawful determination of whether the fraud has eventually happened. The primary accountability for preventing and detecting fraud relies on those that are charged with the governance and management of organization (Li, Simunic and Ye 2017). It is vital for the management to place a high stress on reducing the opportunities of reducing fraud and deterring fraud that may persuade an invidious to commit fraud due to the probability of detecting and punishing. The auditor enters much expanded ground to detect the fraud. An auditor performing the work of audit in compliance with the ASA is accountable for attaining sufficient reassurance that the financial statement that are taken as the whole is free from material misstatement originating from fraud or error (Bozkurt 2014). Because of the inherent disadvantages of audit there are risks that are unavoidable since some of the material misstatement of financial statement should not be detected, even though the audit is sufficiently planned and executed in compliance with Australian auditing standards. The auditor is responsible for assessing the correctness of the accounting policies used and appropriateness of the accounting estimations disclosures that are made by the directors. The auditor is accountable for identifying and evaluating the risk of material misstatement relating to the financial statement due to error and fraud and conduct an audit procedure that are responsive to the risk. The auditor is accountable for assessing the overall demonstration, construction and content of the financial report along with the disclosure whether the financial statement provides an underlying evidence of transactions that attains fair presentation (Shah 2017). At the time of obtaining the reasonable assurance the auditor accountable for upholding professional skepticism during the audit. The auditor is responsible for communicating with the directors concerning the matters, prearranged scope and timing of audit with significant findings from audit. This comprises of identifying the significant deficiencies in the internal control which the auditor is required to identify during the audit.   Ã‚   In context of the current case study of ABC learning an evidence of overstatement of revenues were noticed. In context of the revenues it is held that the auditor of ABC has failed to derive sufficient and appropriate audit evidence for numerous fee revenue (Kassem and Higson 2016). This ultimately resulted in significant amount of material overstatement of the ABC revenue. Furthermore, the items originating from the provision of childcare services were erroneously categorized since the revenues resulted in overstatement of the ABC revenues. The audit report of ABC learning suggests that there was incorrect treatment of the development revenues. The ASIC notes that the revenues transaction was not considered as revenue derived through the provision of childcare services (Ma’Ayan and Carmeli 2016). On classifying the normal revenues as the transaction the users of the monetary reports enabled them to consider developer’s fees as the recurring revenues that originated from the provision of child care services. Therefore, any kind of attempt made to value the childcare centres were useless. Evidences from the audit report suggest that the revenues were not disclosed in a manner which clearly indicated that were recurring and resulting from the provision of child care services. The critical assessment suggested that payment formed the part of scheme that was artificially designed to inflate the profits (Fazli et al. 2014). The auditor was unsuccessful in obtaining the adequate audit evidences in respect of the accurate bookkeeping treatment for numerous fees which resulted in significant amount of material misstatement of the ABC proceeds. Among the other auditing issues surrounded the ABC learning was that the auditor has failed to get the adequate evidences to enable a sensible knowledgeable auditor to determine that ABC was a going concern.   At the time of getting reasonable assurance the auditor is required to maintain the professional skepticism all through the audit. Fundamentally, ISA 200 necessitates the use of professional skepticism as the medium of improving the ability of the auditor to recognize the risk of material misstatement and respond to the risk recognized (Soh and Martinov-Bennie 2015). Professional skepticism is closely associated with the essential ethical deliberations of the auditor fairness and liberation. Professional skepticism is associated with the implementation of professional judgement by the auditor. If an audit is conducted without using the professional skepticism then it may not result in high quality audit. Consequently, implementing the professional skepticism must assist in assuring that the auditor does not overlook the unfamiliar circumstances or undertake incorrect assumptions at the time of ascertaining the audit response.    As the part of audit procedure in compliance with the Australian auditing standard the auditor is required to exercise proficient decision and maintain the professional skepticism all through the audit procedure. As the part of audit the auditor is required to make accounting estimates (Pitt 2014). The accounting estimates requirements include fair valuation of accounting estimations. This comprises of noteworthy assumptions made by management in establishing accounting estimates and reviewing the decisions that are made by the managers for management in creating an accounting estimates. Another requirement of professional skepticism is that the auditor must review the management’s assessment of going concern and whether the plans of management are feasible or not. This is especially vital in the circumstances where there prevails significant amount of doubt over the capability of the organization to continue as the going concern (Klassen, Lisowsky and Mescall 2015). The auditor on the other hand are under the obligation of fulfilling the requirements of related party relations and disclosure. For an auditor it may be difficult in getting the information of the related parties since the information might be confined to the management meaning for which the auditor might have to remain dependent management to recognize all the related parties. The auditor is required to remain sceptical at the time of assessing the business underlying principle behind the related party’s transaction. Furthermore, the professional skepticism requirements of the auditor also include paying considerations on laws and regulations (Bowlin, Hobson and Piercey 2015). The auditor is required to remain alert all through the audit process for reflecting that there may be instances of suspected non-compliance with rules and regulations. Unless it is found that the auditor has the sufficient purpose to believe the conflictions the auditor might accept the records and documents that are genuine. If there are situations that forces the auditor to believe that the document might not be authentic or the conditions in the document have been altered but not revealed to the auditor (Quadackers, Groot and Wright 2014). Where the responses to the enquiries of the management or the person that are charged with the governance are not consistent then the auditor should investigate the inconsistencies. Auditors are regarded as the vital gatekeepers who are dependent upon to offer assurance and market confidence in the quality of the monetary statement. The ASIC constantly place their focus on auditor’s importance for implementing professional skepticism and getting the sufficient audit evidence to assist their conclusions (Cohen, Dalton and Harp 2014). It is necessary that auditors implement correct skills, experience and skepticism in recognizing and responding to the risks by obtaining audit evidence and judging the areas as going concern. In context of ABC learning it is understood that the auditor failed to sufficiently perform his duties as auditor. The auditor failed to obtain suitable evidence of audit relating to appropriate accounting treatment for numerous fees that resulted in overstatement of ABC revenue. The auditor failed to classify the items of income. This resulted in consequences that items from the provision of childcare services were not correctly categorized as revenue and led to overstatement of ABC revenue. The auditor further failed to enable that ABC was the going concern and lacked professional skepticism in supporting his opinion that the financial report of ABC was free from material misstatement (Brazel et al. 2016). The auditor failed to create audit procedure to deal with the evaluated risks and failed to adequately document the testing that was undertaken relating to fraud risk. The auditor failed to use the professional judgement and lacked professional skepticism while auditing ABC learning financial report.    As evident the code of ethics for professional accountants lay down the ethical requirements for professional accountants. To act in the interest of public a professional accountant should observe and comply with the ethical requirements. As evident in the current case study of ABC learning the major reason that contributed to the collapse of ABC learning was the ethical issues (Klein 2015). The chief ethical issues led to the downfall of the ABC learning was the lower payment of wages to the employees in order to incur lower cost and more amount of profits that enables them to attain the competitive advantage in the corporate world. This misstatement in the financial report by the auditors is regarded as one of the major ethical issues. Section 110 of the code of ethics requires an accountant to follow the principles of integrity in order to impose the obligation on all the professional accountants to act in a straight forward manner (Press and Woodrow 2018). Integrity also refers to the fair dealing and truthfulness. To capture the market, share and gain more profit ABC learning gave their employees a lower rate of wages and was found to below the Australian standards. The accountants of ABC failed to discharge their obligation with integrity and provided inappropriate accounting reports relating to cash flow and business model. Another ethical issue that contributed to the fall of the ABC learning was the significant ethical and moral lapse in the share that was floated by the company when the CEO engaged in the related party transaction. The ethical issue in the case of ABC learning revolves around the deception to the shareholders as the shareholders have invested money on false pretence. The management of the ABC learning failed to act in compliance with the section 130 related to professional competency and due diligence (Ma’Ayan and Carmeli 2016). The maintenance professional competency and diligence encompassed the responsibility of acting in agreement with the requirements of obligation carefully and on timely manner. Unearthing claims arising out of the insufficient revelation, related party transactions and mis-administration have contributed to the ethical downfall of the organization.      Another ethical reason that was responsible for the downfall of the ABC learning was the lack of objectivity. Section 120 of the code of ethics provides that the accountants must not compromise their professional or business judgement because of the unwarranted effect on others (Pitt 2014). The accounting misstatement of financial reports rotates around the deceiving the shareholders regarding the overall position of the organization on false pretence have evidently contributed to the collapse of the ABC learning. The accountants did not provide true financial and position of the company to the stakeholders. This enable the company to remain exposed to the situations impair objectivity. As evident from the study above the major reason that contributed to ABC Learning downfall was the financial discrepancies. The in appropriate financial management such as high debts and abnormal acquisition attributed to main discrepancies in the financial information. The inflated value of the assets and increased valuation offered wrong information to the shareholders that was not approved by the AASB. The auditor’s failure in reflecting the company as the going concern with lack of professional skepticism in responding to accounting risk contributed to the company down. Conclusively the underlying fact states that management of company was ineffective in controlling the fortunes of ABC learning.   AICPA, 2017.  Statement on Auditing Standards, Number 126: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern  (No. 126). John Wiley & Sons. Bowlin, K.O., Hobson, J.L. and Piercey, M.D., 2015. The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality.  The Accounting Review,  90(4), pp.1363-1393. Bozkurt, O., 2014. The Effect of Internal Audit Procedures and Auditors’ Responsibilities on the Independent Audit Decision.  Research Journal of Finance and Accounting,  5(1), pp.26-33. Brazel, J.F., Jackson, S.B., Schaefer, T.J. and Stewart, B.W., 2016. The outcome effect and professional skepticism.  The Accounting Review,  91(6), pp.1577-1599. Cohen, J., Dalton, D. and L Harp, N., 2014. The Effect of Professional Skepticism on Job Attitudes and Turnover Intentions within the Audit Profession. Fazli Aghghaleh, S., Muhammaddun Mohamed, Z. and Ahmad, A., 2014. The effects of personal and organizational factors on role ambiguity amongst internal auditors.  International Journal of Auditing,  18(2), pp.105-114. Kassem, R. and Higson, A.W., 2016. External auditors and corporate corruption: implications for external audit regulators.  Current Issues in Auditing,  10(1), pp.P1-P10. Klassen, K.J., Lisowsky, P. and Mescall, D., 2015. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness.  The Accounting Review,  91(1), pp.179-205. Klein, G., 2015.  Ethics in accounting: A decision-making approach. John Wiley & Sons. Li, Y., Simunic, D.A. and Ye, M., 2017. Do Auditors Care About Clients’ Compliance with Environmental Regulations? Evidence from Environmental Risk and Audit Fees. Ma’Ayan, Y. and Carmeli, A., 2016. Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units.  Journal of business ethics,  137(2), pp.347-363. Pitt, S.A., 2014. International standards for the professional practice of internal auditing. Press, F. and Woodrow, C., 2018. Marketisation, Elite Education and Internationalisation in Australian Early Childhood Education and Care. In  Elite Education and Internationalisation  (pp. 139-159). Palgrave Macmillan, Cham. Quadackers, L., Groot, T. and Wright, A., 2014. Auditors’ professional skepticism: Neutrality versus presumptive doubt.  Contemporary accounting research,  31(3), pp.639-657. Shah, M.K., 2017. THE IMPACT OF VARIOUS RESPONSIBILITIES OF THE AUDITORS IN CONTEXT OF INDEPENDENCE AND IMPARTIALITY: A PERCEPTION OF ACCOUNTING PROFESSIONALS.  Journal of Commerce & Accounting Research,  6(4). Soh, D.S. and Martinov-Bennie, N., 2015. Internal auditors’ perceptions of their role in environmental, social and governance assurance and consulting.  Managerial Auditing Journal,  30(1), pp.80-111. With a decade's experience in providing essay help,

Annotated Bibliography/Moral development and Gender roles within the Bibliography

/Moral development and Gender roles within the dominant culture - Annotated Bibliography Example The article suggests that morality is one critical area in human development. It explains that the factors that influence a child’s morality includes his experiences at home with the family, the environment where he belongs as well as his physical, cognitive, emotional, and social skills. This article explains how morality develops in a child from infancy to adulthood and the age in which morality begins to develop in a child. It explains the factors that affect or influence the development of morality among children. It also presents the ideas of Piaget such as the Heteronomous Morality and Kohlberg’s theory of the Stages of Moral Understanding. According to Piaget, children are serious in obeying the rules set by authoritative figures such as their parents and teachers for fear of being punished. Kohlberg built his theory based on Piaget’s work and their belief in reprimanding a child as a factor in developing his morality are somewhat the same. According to him, children will strictly follow rules for their fear of being punished. roles.html. This article explains the different roles played by a male and a female and how the two genders vary depending on the kind of culture in which a man and a woman lives and this affects home, workplace, and school. It explains the factors that influence them such as the examples set by the parents that children tend to follow. It also tackles on the different stages in a child’s life wherein they will begin to develop their knowledge on the role they ought to play. http://www.wordiq.com/definition/Gender_role. This article defines the meaning of gender role and the elements that comprises it. It explains how a person’s gender role can be expressed such as in his manner of dressing, behavior, and choice of work. It also tackles how culture plays a huge part in defining and changing gender roles. The article suggests that children will most likely follow the examples set by their parents

The Essence of Human Nature and the Fight between Good and Evil Essay

The Essence of Human Nature and the Fight between Good and Evil - Essay Example Nietzsche is doubtful of both language and "truth" because they are liable to adopt a fixed perspective toward things. Words, unlike thoughts, are fixed. Our thoughts can flow and change just as things in the universe flow and change, but a word, once uttered, cannot be changed because language has this tendency toward fixity, it expresses the world in terms of facts and things, which has led philosophers to think of the world as fixed rather than fluid. A world of rigid facts can be spoken about definitively, which is the source of our conception of truth and other absolutes, such as God and morality. Nietzsche sees the facts and things of traditional philosophy as far from rigid, and subject to all sorts of shifts and changes. He is particularly brilliant in analyzing morality, showing how our concept of "good," for instance, has had opposite meanings at different times. The underlying force driving all change is will, according to Nietzsche. In specific, all drives boil down to a will to power, a drive for freedom and domination over other things. The concept of "good" has had different meanings over time because facts and things depend for their meaning on ever-shifting and struggling wills, there is no such thing as one correct or absolute viewpoint. Every viewpoint is the expression of some will or other rather than try to talk about the "truth," we should try to remain as flexible as possible, looking at matters from as many different perspectives as possible. Nietzsche's ideal "philosophy of the future" is one that is free enough to shift perspectives and overturn the "tru ths" and other dogmas of rigid thinking. Such philosophy would see moral concepts such as "good" and "evil" as merely surfaces that have no inherent meaning; such philosophy would thus move "beyond good and evil." Nietzsche's ideal philosophers would also turn their will to power inward, struggling constantly against themselves to overcome their own prejudices and assumptions. Nietzsche's unorthodox views on truth can help to explain his unusual style. Though we can follow trains of thought and make connections along the way, there is no single, linear argument that runs through the book because Nietzsche does not see the truth as a simple, two-dimensional picture; he cannot represent it accurately with a simple linear sketch. Nietzsche sees the world as complex and three-dimensional: more like a hologram than a two-dimensional picture. And just as a hologram is a three-dimensional image made up of infinitesimal two- dimensional fragments, each approximating the whole, Nietzsche presents his worldview in a series of two-dimensional aphorisms, each approximating a more complex worldview (Overall Analysis and Themes, 2005).Between Nietzsche's first book, The Birth of Tragedy (1872), and one of his last, Beyond Good and Evil (1886), his thinking - that is, his orientation, his very presence - changes significantly. In the latter book, he criticizes the tradit ional philosophical emphasis on truth as well as its unreflective embrace of 'opposite values', such as appearance and reality. This same metaphysical truth and appearance-reality dualism, however, are essential aspects of his

Journal write whats on your mind Assignment Example | Topics and Well Written Essays - 250 words

Journal write whats on your mind - Assignment Example I felt weak and I wanted to get better much faster. Each day I woke up, I was asking myself, when will be over? Soon enough, I recovered, though for two weeks after that, I lost weight because of the trauma of the stomach flu that affected my appetite. Stomach flu is such a terrible disease to get during summer. I felt I wasted so much time on such a horrible illness. I am happy to be graduating soon. I feel that I will have greater independence in college and I have more opportunities to develop different and new knowledge and skills. Still, I am also fearful. What should I take in college? Why should I take it? Do I really know who I want to be when I grow up? I do not know the answers yet. I am in the process of understanding what I want and what I need. I want a degree that will help me fight for my real dreams. What are my dreams anyway? I have to think about college further and consider many options. Sometimes, having too many options is not that good. It takes me to make decisions longer. It makes me feel unsure of decisions that I already made. On the contrary, having many options means freedom too. It gives me the freedom to consider other opportunities in life. Oh what to do in college? I am unsure. I know I must be a good time-management person because I have a social life despite being busy in school. Sometimes, I have to admit I neglect school activities because I choose to do my extra-curricular activities or family and friend activities. I want to enjoy my life, but I do not want to have poor school grades. I am aware of my grades and I want to make my parents happy through high grades. High grades tell them I appreciate their hard work and sacrifice and that I want to make them feel proud of me. What I do to balance different activities is I try to schedule my time among these activities. I set aside time for school assignments and then time for family, friends and other things I want to do. I would love to be active in sports too or

Music and American Culture Essay Example | Topics and Well Written Essays - 1750 words

Music and American Culture - Essay Example As percussion instruments evolved later to accompany music, there was also the emergence of individual percussionist. With time, other new kind of instruments emerged which instruments further enabled the playing of virtuoso. At a given point in time, regular individuals began to create songs meant for their own consumption. These songs were called folk songs and they were not about God or heroes, but rather about sorrows and joys of life. The invention of polyphony greatly reduced the importance of rhythm, and later come to be perceived as plebian and primitive element of music. Conversely, rhythm was heavily relied upon by the folk music, both for purposes for singing and dancing. Consequently, the element of rhythm became the distinguishing factor between folk and classical music. This state of affairs remained as it was when both folk and classical music arrived in America. Europeans in the Americans melting pot were obliged to admit that there were several different types of folk music for the first time. Even though the racial instinct of music in America was intended to separate the Anglo-Saxons from the rest, it was just a matter of time before these boundaries were shattered. Surprisingly, the existence of African music was the most traumatic confrontation for the Europeans. Even though African music was long discarded as an animal kingdom oddity, that is to say a sound that is similar to that of an animal, the African music was able to coexist with the European music for close to two centuries before penetrating into the white society in America. Several elements of African music during the 19th century began to infiltrate into the folk music of white American society. It is worth noting that during this century, the phenomenon of Afro fusion only took place in America an there was no Afro contamination so to speak in the European society that too k place not until much later. Once more, a principle distinguishing factor was rhythm. Even though rhythm was not an inventory of black Africans, the polyrhythm’s of black Africans was certainly wide and different to accommodate rhythm from European folk music linear rhythm. Initially, the impact of black African music was barely felt, however, little was it known that this music was going to become the main element driving innovation. It is worth noting that the European folk music in the early 19th century had barely been changed, however dramatic changes were on the verge of taking place with the heavy presence of black African music (Nelson 1988). Music in the United States is one of the aspects that reflect the cultural diversity of the country through the various arrays of musical styles. In the United State, there are a number of internationally renowned genres of music which includes: rhythm and blues, hip hop, rock and roll, country, jazz, pop, barbershop, and techno . As a matter of fact, America has one of the largest music industries in the world not to mention the vast audience that music capture across the world. The earliest inhabitants of the United States were the Native Americans. Even though these natives had their own kind of music the arrival of large numbers of immigrants brought new instruments and music styles in America. Notably, the emergence of African slaves brought novel traditions of music contributing greatly to the

Brief #5 Assignment Example | Topics and Well Written Essays - 500 words

Brief #5 - Assignment Example According to the court, "[T]he prohibition of compelling a man in a criminal court to be witness against himself is a prohibition of the use of physical or moral compulsion to extort communications from him, not an exclusion of his body as evidence when it may be material†. While accessing the privilege under Fourteenth Amendment, the court also judged the withdrawal of petitioner’s blood against â€Å"the right of a person to remain silent unless he chooses to speak in the unfettered exercise of his own will, and to suffer no penalty†¦.for such silence†. The petitioner was driving with his companion and because of being intoxicated, he struck a tree due to which, he and his companion got injured. While having being treated for the injuries at the hospital, he was arrested on account of intoxication while driving. His blood sample for the test of intoxication was extracted against his will with the help of a physician because the officer found him drunk. The search and seizure was not unreasonable. The petitioner was informed about his right to get an attorney’s counsel, but blood sample was taken against his will. According to the petitioner, his rights under the Fourteenth Amendment, Fourth Amendment, Fifth Amendment and Sixth Amendment were violated due to which, the evidence of his blood sample should be rejected. However, the Appellate Department of California Superior court affirmed the conviction and rejected his contentions. According to the court, there is no ‘compelling communication’ or ‘testimony ’ that violate the petitioner’s rights and any compulsion with the support of which, ‘real or physical evidence’ is obtained about a suspect, is not a violation of privileges. The cases applicable here are Malloy v. Hogan, Holt v. United States (1910) and Miranda v. Arizona (1966). The Los Angeles Municipal Court of the Criminal offense decided that Schmerber was guilty of intoxicated driving

The Relevance Of Marketing Concept To The 21st Century Business Of Essay

The Relevance Of Marketing Concept To The 21st Century Business Of Sony - Essay Example Sony is the unbeatable name in the sector of electronics and so Sony Group (Sony Electronics in the U.S.) is extremely famous around the entire globe. Thus, after Samsung Electronics and LG Electronics, Sony Corporation is a Japan-based corporate group concentrating mainly on the Electronics (such as AV/IT products and components), Game (such as PlayStation), Entertainment (such as motion pictures and music), and Financial Services (such as insurance and banking) sectors. This helped in enhancement of the total revenue of the Sony in the year to US $ 72.349 billion along with net income to US $ 458 million. Along with this, it also improved the brand image and reputation of the organization within the minds of the customers resulting in amplification of its equity and position in the market among others rivals. Description of the Marketing Concept of Sony The term Marketing is defined as an activity used to present varied types of products and services as per the demands and needs of the customers of the market. Other than this, it is a procedure of presenting the values and benefits of a product or service to its customers, so as to increase their awareness towards the brand or products. It is denoted as one of the most critical business functions entirely utilized for attracting a large array of customers. Other than this, marketing might also be described as a link within the society’s material necessities and its economic patterns of reply. This acts as a technique to satisfy these needs and wants through products and services thereby establishing long term relationships. Thus, in this technological age of 21st century the concept of marketing has changed slightly. In recent times the maximum extent of marketing takes place through online sites mainly through holistic approaches. Holistic approaches means marketing based on relationship with its target group of customers. Holistic marketing concept facilitates and accelerates the level of satisfaction by maintaining high end relationships with its customers through proper selection, distribution, promotion and pricing of goods and services. Therefore, on the basis of such approaches, the entrepreneurs choose the target markets and the type of products to be focused. Hence, such type of marketing helps to select the targeted cu stomers, satisfy them, maintain relationships, stay in front of competitors and enhance its ROI and profitability. So, it may be depicted that, creating and maintaining good relationship with a customers is the most essential factor of today’s era that helps to satisfy targeted customers by enhancing their loyalty and brand image. Only then, all other components such as production concept, the product

Journal Article Summary and Application Essay Example for Free

Journal Article Summary and Application Essay This paper presents the summary of the article â€Å"Staff development and student learning: A synthesis of research on models of teaching† by Bruce Joyce, Beverly Showers and Carol Rolheiser-Bennett published in the Educational Leadership on October of 1987. The second half of the paper will discuss how the findings of this paper could be applied to real life situations. The objective of this paper is to demonstrate that theoretical assumptions of the authors about staff development can actually be used to enhance curriculums that would result to increased student performance. Summary This article argues that staff development must be and can be used to develop school programs and curriculums that would result to increased student performance and better learning. The authors discussed that the recent developments in the field of staff development have been very useful in designing new educational programs for students because the findings of said research have provided educational leaders the guide to which staff development can enhance student learning, provided innovative ideas and programs for more student involvement and a wider application of the different learning models. The authors assumed that the theoretical models and program designs that could be adopted to effectively improve student performance would only work in as much as how effectively the staff has been developed and trained. Thus, for the authors, staff development should come first before any improvements or programs can be designed and developed. The most important aspect of the measure of student performance and improvement was the effect size. According to the authors, effect size is akin to the level of change or value that was supposed to have occurred due to an intervening process or variable. Effect size can be used to determine how much the improvement was relative to its original value, effect size is important because it could tell just how effective the intervention was in bringing about change. On the other hand, the authors also pointed out that high effect size is desired but often a small effect size for a large number of people is more desirable as it would bring about greater change. The authors also discussed the teaching models that have been found to have yielded promising results and those that have been applied successfully in some research studies. Social models of learning refers to group and cooperative learning against individual learning, it has been found that students who learn by cooperation and group work are more socially equipped, have better self-concept and positive attitudes to learning. The authors recommend that staff development on how to teach cooperative learning can actually lead to better academic performance. Information processing models make use of the learning process as the strategy to help students retain more information and learn more in a given period. The authors mentioned the use of advanced organizers and mnemonics, which both had been proven to increase student learning and output but this would require intensive training of teachers and a highly technical staff development program. The personal models refer to the use of person centered learning experiences; the authors said that synectics and nondirective learning would help students learn both academically and personally. However, some have argued that the personal models would likely have lesser academic impact because it focuses on the person. The behavioral models were taken from the work of Skinner and it makes use of the different behavioral methods such as programmed learning, conditioning, reinforcement and the like. Much research have actually found that behavioral methods are effective in increasing student performance and this have been the focus of many staff development programs. The authors also identified specific teaching methods that could be used to increase student performance across levels such as wait time and teacher expectation and student achievement. Wait time refers to the process of allowing students enough time to think about the teacher’s questions while teacher expectation says that there are differential treatments in the classroom. The authors conclude that designing staff development programs should make use of the most effective working models and strategies and that this should be the focus of administrators who wishes to see their schools improve. Application The article has pointed out several learning models that could be used effectively to enhance student learning and this could actually be applied to the design of staff development programs. The assumption here is that teachers could not teach what they do not have, and since these models are not the conventional models and traditional ones teachers have been trained to do, it is imperative that staff development be able to teach teachers the exact method and process for a more effective classroom experience. For example, a staff development program on using nondirective learning should start with an input on the theoretical and technical aspects of the model, and then a workshop on how to carry out classroom interaction within this model can be demonstrated to the teachers and then critiqued by the group and resource speaker. Then the second part of the training session would be to have the teachers design a lesson plan and demonstrate it to the group and a series of critiquing would also be done to help teachers see their weaknesses and strengths in using the model and then be able to make improvements. The experiential learning was used in this design as adult learners learn more effectively in this way. References Joyce Bruce, Showers, Beverly and Rolheiser-Bennett, Carol. â€Å"Staff Development and Student Learning: A Synthesis of Research on Models of Teaching. † Educational Leadership 45/2 (1987): 11-23.

The Conditions Under Deviant Behavior Problems Criminology Essay

The Conditions Under Deviant Behavior Problems Criminology Essay The conditions under which deviant behavior exists have presented an enduring question for researchers. Within the literature the majority of definitions of deviance share one commonality: that social norms and values subjectively label behaviors as deviant. Similar to the number of theories of deviance there exist a number of motivations why individuals choose to engage in deviant behavior. Existing theories-general strain, anomie, labeling, control, and learning-examine these factors and attempt to clarify the hows and whys of deviant behavior. The most common factors which facilitate individual deviance include personal strain, social disorganization, a lack of self-control, and the perception that the benefits for engaging in deviance outweighing the potential costs. Because of these variations there is currently no universally-accepted theory of deviance. Introduction An urgent question in contemporary social sciences is how and why certain behaviors, attributes, or classes of individuals come to be defined as deviant.  [1]  Since social groups make the rules, deviant behavior results from individuals who fail to adhere to said rules. When behaviors are defined as deviant it is assumed that they will either promote or inhibit individual motivation to engage in such acts and will evoke certain social responses which serve to influence subsequent behavior by those within said society.  [2]  A number of theorists attempt to identify a commonality to the different types of deviant behavior. The underlying theme is that this type of behavior offends societys normative order and deviance becomes a theoretical construct of this consensus. There exist a number of theories which seek to define how individuals and their behavior are identified as deviant. Definitions of and Motivations for Deviant Behavior Despite a wide variety of definitions of deviance there is consensus that deviance refers to behaviors or attributes manifested by specified kinds of people in specified circumstances that are judged to violate the normative expectations of a specified group.  [3]  This consensus perspective serves to promote collective agreement as to what core values, norms, and goals should be. Behavior that falls outside of the specified parameters are deemed deviant. The degree of deviance is directly correlated to the perceived serious of the punitive response it elicits. Many questions abound as to individual motivations to engage in deviant behavior. Fundamentally, if one anticipates that satisfaction will ensue from engaging in the behavior then he will do so. Hirschi (1969) asserts that the motivation for deviance is always present and that research should examine the circumstances which permit individuals to act on these motivations.  [4]  In another view, Merton (1938) argues that societal strain increases motivation for deviance in order to achieve certain unattainable culturally-sanctioned goals.  [5]  Where the majority of individuals will embrace conformity as a response to strain others resort to deviance. Similarly, Tittles (1995) control balance theory assumes that individuals have a strong need to exercise control over themselves and to escape having control exerted over them by others while Katz (1988) argues that the motivation to deviance occurs to protect ones self esteem, encourage a desired reputation, establish autonomy, [ or] demonstrate competence, for example.  [6]   These theories all share the presumption that deviance is motivated by the need to adapt to psychological distress which results from the failure to achieve desired goals through conventional means. Accordingly, when pushes, or psychological impulses which compel an individual to engage in deviant behavior, and pulls, or the attraction of deviant opportunities, interact then motivation for deviance increases.  [7]  Deviance results from individuals motive to engage in deviant behavior being stronger than the motive not to amidst the existence of the opportunity to do so. Theoretical Foundations There are two primary types of theories to explain deviance: structural and processual. Structural theories are labeled sociological theories while processual ones are termed social psychological theories due to the differences in goals and scope.  [8]  Structural theories emphasize the relationship of deviant behavior to particular structural conditions within society and attempt to explain why deviance is higher in certain areas, such as those with lower socioeconomic status.  [9]  On the other hand, processual theories seek to describe the processes by which people engage in deviant behavior by attempting to explain the conditions which lead to the commission of deviant acts.  [10]  With respect to scope, structural theories address the epidemiology, or distribution in time and space of deviance and processual theories focus upon the etiology, or specific causes, of deviance.  [11]   Specific Theories of Deviance General Strain Theory (GST) GST addresses the interrelatedness of strain and its emotional response, individual coping mechanisms, and deviance.  [12]  As a theory it focuses not upon strain itself but upon individual responses to strain and seeks to identify those characteristics which enable non-deviant responses amid strain. Sharp, Brewster Love (2005) argue that certain types of strain create certain actions which influence delinquent behaviors. Anger, for example is an emotional response which has a high likelihood of encouraging deviant behavior. Therefore, where there is a strain-particularly one perceived as unfair-low social control creates pressure which, in turn, causes deviant behavior.  [13]  Research indicates that gender is a strong predictor of strain-induced deviance with males more overt in their responses than females who tend to internalize strain. GST has been used considerably in the study of juvenile deviance. Repeated exposure to stressful life experiences has been found to both escalate and accelerate juvenile delinquency and depending upon when during ones life-course trajectory the strain occurs different implications ensue. The literature suggests that involvement in delinquency begins to increase during early adolescence, peaking around age 16 and 17, and followed by a decline in such behavior.  [14]  Agnew (1997, 2006) claims that this life-course trajectory highlights that adolescence is a period of high transitions, that adolescents perceive their environment as negative more so than adults, and that there is an increased propensity for juveniles to react to adversity through deviant behavior.  [15]  The lack of useful coping mechanisms in juveniles makes it difficult to react to strain more effectively. Anomie Theory According to anomie theory-much like GST-deviance results from social disorganization in that elements in society promote deviant behavior by making such behavior a feasible adjustment to society. Where the earliest form of this theory hypothesized that anomie results from a failure to achieve positively-valued goals Agnew (2001) expanded upon this theory by including that anomie can also result when positive stimuli are removed and when negative stimuli are applied.  [16]  One criticism of anomie theory is that it assumes universality in what should be defined as deviant and how most individuals should behave; however, in reality, deviance is a relative concept so this universality is erroneous.  [17]   Labeling Theory Labeling theory presents an interactionist perspective to the study of deviant behavior by stressing the importance of the processes through which society labels a particular act as deviant and the subsequent negative social sanctions which influence the individual to engage in further deviance.  [18]  Becker (1973) claims that deviance is a consequence of the application by others of rules and sanctions to an offender.  [19]  Therefore, while the act or the person may not be inherently deviant, existing social controls create deviance by defining acts that the majority believes to be so and, consequently, labeling individuals who engage in such acts as deviant. This creates a self-fulfilling prophecy by amplifying the very phenomenon that it is intended to suppress.  [20]  Of primary importance is that subsequent events serve to reinforce the deviance because an individual internalizes the label attached to him by societys stigmatizing and creates secondary, or tertiary, deviance. The labeling itself serves to ensure that every society has a percentage of deviants which is critical to maintain the majority consensus.  [21]   Control Theory Control theory is similar to anomie and social disorganization theories to the degree that deviance results from the lack of social controls on individual restraint to engage in deviant behavior.  [22]  Durkheim (1933) asked why people conform to social norms instead of why they engage in deviant behavior. Under this theory it is assumed that everyone would engage in deviant behavior if given the chance, that a small amount of social controls will increase deviance, and that there exists a central value system which defines deviance in society.  [23]  There are four components of an individuals societal bond which serve to prevent deviance: attachment to specific groups through affection, respect, and socialization; commitment to accepting conforming behavior; involvement in non-delinquent behavior; and a belief in the dominant value system of any particular group.  [24]  When social bonds are reestablished or strengthened then the deviant behavior ceases. Accordingly, individuals who engage in deviant behavior do so due to low self-control. Under this theory low self-control is comprised of six personality traits: anger, impulsivity, preference for simple tasks, risk-seeking, being more physical than mental, and being self-centered.  [25]  Gottfredson Hirschis (1990) self-control theory asserts that inadequate child-rearing results in lowered self-control which facilitates a predisposition to engage in deviant behavior.  [26]  They also claim that individuals who engage in one type of deviant act will commit other deviant acts. Learning or Socialization Theory These theories suggest that deviance is a learned behavior similar to how non-deviant individuals learn conforming behavior. By attempting to distinguish variations in behaviors theorists assume that differences in rates of deviance among various groups can be determined. One of the most widely-cited learning theories is Sutherlands (1947) differential association theory which postulates that deviant behavior results from normative conflicts in neighborhood structures, peer group relationships, and the organization of family in society.  [27]  The fundamental tenets of Sutherlands theory are that criminal behavior is learned, that learning is a result of personal interaction, that primary learning occurs in intimate group settings, that people learn that socially-normative attitudes are either favorable or not, that deviant behavior results when conditions favorable to deviance exceed those unfavorable to violating the law, and that deviant behavior cannot be explained by general needs and values.  [28]  Accordingly, an individual learns various motives which are favorable to engaging in deviant behaviors as well as rationalizations and techniques for achieving them. While the behavior may be defined as deviant to the rest of society, within a particular individuals in-group the behavior may adhere to the groups norms. Akers (1985, 1989) expanded upon Sutherlands work by adding that deviance results when a person learns definitions that portray some conduct as a desirable, even though deviant, action.  [29]  If an individual is rewarded for a deviant act by his in-group then he becomes socialized to continue the behavior under the expectation of similar positive experiences for subsequent acts. Other Theories Deterrence theory asks whether the expectation of certain, severe, and swift punishment for engaging in deviant behavior would deter such behavior.  [30]  Rational choice theory addresses an individuals anticipated cost-benefit ratio of acting on deviant impulses. A greater expected or perceived benefit increases the likelihood that the individual will commit the act. Finally, conflict theory asserts that the development of formal social controls and laws are legitimized by the more powerful societal groups.  [31]   Conclusion The wide variation of social psychological theories of deviant behavior seeks to answer why individuals become motivated to engage in deviant behavior, how behaviors and attitudes are defined as deviant, what factors facilitate deviant behavior, why some deviant behavior is escalated, and what consequences exist.  [32]  Despite the number and variety of theories of deviance the commonality is that this concept is a socially-defined construct utilized to maintain a societys normative values. The disparities in definitions of deviance among societies make it difficult to establish an all-encompassing theory to explain the existence of deviant behavior in contemporary society.

Running on Faith (eric clapton Biography) :: essays research papers

When comparing my free write with the writing diagnostic prompt, it gave me a chance to reminisce on how I became a scribe. To know how to write, one also needs to know how to read. My reading abilities, like most of my peers started in pre-school learning the ABC’s. After learning the basic’s it was in infinite sprint to soak up the knowledge of the world. Over the years, I can credit my parents, teachers, and many books for instilling the knowledge I would need to read and write.   Ã‚  Ã‚  Ã‚  Ã‚  My memories of reading started around the ages of three to five. I can recall the first time I read a book by myself. I was ecstatic. My favorite early child-hood book was with out a doubt Curious George. I had a positive memory of reading. It was not a hard concept for me to grasp. I loved reading anything I could get my hands on. That included newspaper and magazines. I also learned a lot by reading other people. For instance my Dad, he taught me so much about life and what it takes to succeed. He instilled the will to read and learn.  Ã‚  Ã‚  Ã‚  Ã‚   Writing†¦. writing for me is a never-ending struggle to perfect the English language, dialect, sentence structure and any other way I can possibly butcher my native tongue on paper. With so many ways to put ideas on paper, the English language is one of the most free-spirited yet, hardest languages to write. I look at myself as a writer of raw talent, one that needs to be harness to achieve great ideas. My major is pre-journalism, which requires tons of writing, so learning to polish my skills is a big plus at my age right now. I have taken many classes to try and improve my overall writing abilities. In High school I took English AP my junior year, also I did a television class to help write for newscast on the local news station and for the school. I would consider those positive aspects of my writings. One reason is because it was made into a fun style that I really enjoyed. Reading and writing is what one wants is willing to make of it, How many hours of practice will grant one in return a better understanding of the English language.

Its Time to Put and End to Affirmative Action Essay -- essays researc

Affirmative action should be changed or ended altogether In the late Sixties, Martin Luther King Jr. fought hard for equal rights. Before he was assassinated in 1968, he made a speech about his vision of human equality. â€Å"I have a dream that my four children will one day live in a nation where they will not be judged by the color of their skin but by the content of their character.† (King) The Sixties were a turning point for racial equality. Because of leaders like King, many blacks and minority groups began to face/win new opportunities that were never before available. New policies and laws were established to help reverse the detriment to ethnic groups through years of injustice and prejudice. But is it right to limit other races to advance another? Are we using racism to stop racism? Although equal rights policies were established through what became known as â€Å"affirmative action† and have assisted in the advancement of many minority groups, affirmative action today is wrong and should be revised or stopped altog ether. Affirmative action is an instituted list of policies to make up for past discrimination against groups based on race, religion, national origin, and gender. From its beginning, affirmative action has given minority groups opportunities for employment, promotion at work, new business ownership, school admission, scholarships and financial aid. President Lyndon B. Johnson introduced affirmative action during the civil rights era in 1965. It was used â€Å"as a method of redressing discrimination that had persisted in spite of civil rights laws and constitutional guarantees.† (Brunner) The purpose of affirmative action was to end racial inequality and set a level playing field for all races. Affirmative action allowed minorities a fair chance to pursue education and career advancement. It originally was intended for temporary assistance and was supposed to crush existing racially biased ideas in society. What was once a noble and valiant idea in 1965 has taken the very rights awa y it was intended to give. As affirmative action was introduced, many industries found the need to reduce standards in order to accept minorities. In many colleges and universities, a certain number of openings were set aside specifically for minorities because of the necessity to fill the racial quota for college populations. Because of this quota, many educational instit... ...rds of excellence. Reverse discrimination is not an answer for ending discrimination. It is time to consider a change in the policies of affirmative action or to abolish those policies altogether. Bibliography King, Martin Luther, Jr. I have a dream. 28 Aug 1963. Martin Luther King, Jr. The Peaceful Warrior. Pocket Books, NY 1968. Memphis Educational Computer Connectivity Alliance. http://www.mecca.org/crights/dream.html University of California Regents V. Bakke, 438 U.S. 265 (1975). Finlday.com 18 Nov 2002 http://caselaw.lp.findlaw.com/scripts United States Constitution. Amendment XIV, Section 1 Brunner, Borgna â€Å"Bakke and Beyond: A History and Timeline of Affirmative Action.† Infoplease.com 20 Nov 2002. Family Education Network http://infoplease.com/spot/affirmative1.html McGowan, Miranda Ohsige. â€Å"Diversity of What?† In Robert Post and Michael Rogin. Race and Representation: Affirmative Action (New York: Zone Books, 1998), pp. 237-250 Fish, Stanley â€Å"Reverse Racism, or How the Pot Got to Call the Kettle Black,† The Atlantic, November 1993 Anderson, Elizabeth. â€Å"Integration, Affirmative Action, and Strict Scrutiny,† NYU Law Review, 77 (2002): 1195-1271.

Biology Notes regarding Cells and Related topics :: Biology Study Tests

1. The ability of ice to float because of the expansion of water as it solidifies is an important factor in the fitness of the environment. If ice sank, then eventually all ponds, lakes, and even oceans would freeze solid, making life as we know it impossible on earth. During the summer, only the upper few inches of the ocean would thaw. Instead, when a deep body of water cools, the floating ice insulates the liquid water below, preventing it from freezing and allowing life to exist under the frozen surface. 2. Carbon atoms are the most versatile building blocks of molecules. A covalent bonding capacity of four contributes to carbon’s ability to form diverse molecules. Carbon can bond to a variety of atoms, including oxygen, hydrogen, nitrogen, and sulfur. Carbon atoms can also bond to other carbons, forming the carbon skeletons of organic compounds. 3. Most macromolecules are polymers. Carbohydrates, lipids proteins, and nucleic acids are the four major classes of organic compounds in cells. Some of these compounds are very large and are called macromolecules. Most macromolecules are polymers, chains of identical or similar building blocks called monomers. Monomers form larger molecules by condensation reactions in which water molecules are released, dehydration. Polymers can disassemble by the reverse process, hydrolysis. 4. Monosaccharides are the simplest carbohydrates. They are used directly for fuel, converted to other types of organic molecules, or used as monomers for polymers. Disaccharides consist of two monosaccharides connected by a glycosidic linkage. Fats are constructed by joining a glycerol molecule to three fatty acids by dehydration reactions. Saturated fatty acids have the maximum number of hydrogen atoms. Unsaturated fatty acids have one or more double bonds between their carbons. The primary structure of a protein is its unique sequence of amino acids. Secondary structure is the folding or coiling of the polypeptide into repeating configurations, such as the a helix and the pleated sheet, which result from hydrogen bonding between parts of the polypeptide backbone. Tertiary structure is the overall three-dimensional shape of a polypeptide and results from interactions between amino acid side chains. Proteins made of more than one polypeptide chain have a quaternary level of structur e. The structure and function of a protein are sensitive to physical and chemical conditions. Protein shape is ultimately determined by its primary structure, but in the cell chaperone proteins may help the folding process. Each nucleotide monomer consists of a pentose covalently bonded to a phosphate group and to one of four different nitrogenous bases.

A Report on Conversation Analysis Techniques

Conversation analysis, usually abridged as CA, is a general method to the review of dialogues. It is the evaluation of the discourse in communication in almost all aspects of discussions on a daily basis. In all of these, we can say that â€Å"talk makes things happen†. The CA commonly tries to depict the organization of composition and chronological arrangement of interaction. As we can notice in the transcription, it can be taken into account as a naturalized transcription, where statements are recorded in as much feature as viable, most frequently observed in conversation analysis investigation.In trying to understand this particular transcription, it is a fundamental approach of CA that the action, which the partakers articulates, will depend not only on its verbal communication manner, but also on its position in the series, on the framework, on the distinctiveness of the presenter, and many others. Recently, the CA techniques of sequential examination have been in work b y phoneticians to delve into the good phonetic aspect of speech. Some of the basic techniques and methods are the following: Turn-taking Organization This is a technique wherein a talk is made in and via turns.Turn-taking is a means by which interrelating people apportion the privilege or responsibility to take part in the diversion of an exchange of ideas. In accordance with CA, the turn-taking scheme is made up of two mechanisms which are the turn constructional component and the turn allocation component. These techniques for dialogues were recognized inductively during pragmatic study of copies of demonstrations where discourse members chat one by one. This can be observed in the quoted part of transcription in which the people conversing take their turns alternately.â€Å"1. R: Hello Julia! How are you? Long time no see. 2. J: Yeah! Hi! How are you Richard? 3. R: I am good. I am good. I've been away for a few weeks. I have been with my father at work† The turn constructi onal component illustrates principal elements which achieve identifiable common dealings. It can be remarked that not every factor types may exist in all languages. Besides, it is likely that there are parts in other vernaculars, such as units in Asian speech that may not be present in English, French, and many other languages.This may be identified by an alteration in the tone or loudness of the expression, the last part of a syntactic element of speech, a brief stillness or stop, or a few variety of body movement. Changeover linking the participants typically takes place at such a situation. However, this component is not applied in the transition since the two chatting participants have a common set of language. While the turn allocation component expresses how chances to speak are shared by the presenters in a discussion. This can be used by directing, referring to a name, applying eye contact, etc.; and is evident in the transcription since Julia addresses Richard through using his name. Sequence Organization This affects how events are arranged in discussion. This comprises adjacency pairs and pre-sequences. Adjacency pairs are described with chats that are inclined to come about in reactive pairs; though, they may be divided over a succession of turns. Participants talk about a switch over of views and compliments because a lot of spoken deeds entitle a specific sort of vocal reaction as an immediate reply.Other dealings appeal for a dissimilar kind of accomplishment such as requests with approvals or refusals. Pre-sequences, on the other hand, employ chains of conversation prior to resolute chat. They arise when certain initial act is taken ahead of starting the primary element of an adjacency pair. Prior to uttering a demand, for example, it regularly creates meaning to make sure whether the other character has the thing one desires. In the transcription, a question-answer pair can be cited which sets up a request-approval.â€Å"52. R: Ok I will have to come down and visit you then = 53. J: = Of course! =† Preference organization This technique coincides with the sequence organization technique since it also involves preferences for a number of act categories in the channel of communication over other dealings. The modes in which the two classes of collective actions are fulfilled successively are referred to as preferred and dispreferred. The idea of predilection of communicators induces their understanding of spoken acts.A hush in response to an appeal, as an example, may be taken as substantiation of a possible imminent unfavored answer or a disclaimer. However, this technique is not applied in the transcription since there is no request that was approved or rejected. Alignment For a discourse to flow easily and efficiently, the orderliness of exchanges must be directed well and must follow a particular trajectory. The reaction to a remark normally offers a form of explanation of the previous statement and so signifies the alignment.Appraisals such as â€Å"That’s good†, inscriptions such as â€Å"Oh, wow! †, formulations like providing the general idea of what has been said, and two-way final points of the presenter’s statements, all supply confirmations of how the dialogue of the conversing persons is being comprehended. Repairs are used to mend a failure of discussion and reinstate alignment. Failures can be misinterpretations like â€Å"What did you say? â€Å"; â€Å"What do you mean? † as well as discords like â€Å"I think you’re wrong†, denunciation such as â€Å"No, I won’t† and other complexity.Revisions may occur when the speaker can anticipate that trouble is likely and reformulates talk accordingly. Alignment is especially important at the openings and closings of conversation. â€Å"13. R: I am so glad i am not having any busy= 15. J: =Ohhh†¦. hehehe†¦. I do not think so†¦. I hate exams (laughs)† Response Tokens Like spontaneous verbal communication, there are other units of language that, while not fairly terms, are nonetheless type of speech. Yet in this case, they are on purpose. Among the more ordinary of these are Hm, Ok, Ah, Yeah,Um, Uh, and Uh huh or Nuh uh.Words such as Ok, or Uh huh are utilized to document conformity with the presenter. Acknowledgements in another view, such as Mm and Yeah, express concurrence or awareness between the conversing persons like in this quote from the transcription â€Å"140. R: Yeah, I understand enough 141. J: Ah, Ok. † And another is a repair, such as Huh, that ask the presenter to repeat or to put in another way a thought or an inquiry. In several state of affairs, tokens function to tote up more facet and feeling to what the presenter is aiming to convey. Speech actsIn using this method, words do not basically subsist; but are brought into play to carry out points. Forming a claim is plainly one idea that can be undertaken by speech. A wide-ranging assumption of sense must be founded on the knowledge of these meanings and their circumstances of practice. This speech acts become more and more helpful in substance detection and classification of contribution of dialogues through verbal communication and content they are composed of five groups namely the commissives, directives, assertives, expressives, and declarations.Commisives are used to entrust the presenter to different strategies such as a assurance like â€Å"I will not impart to anyone what you have just found out†, proposal like â€Å"91. J: eh (. ) Could you say that again? † or hand over a guarantee such as in the transcript â€Å"19. J: †¦ but when I finish I will go out. † Directives, conversely, try to make the addressee get something done such as a demand like â€Å"Please tell me more†, an instruction like â€Å"Tell me about that†, a suggestion like â€Å"122. R: I suggest you to go to the Nort h, it is very beautiful†, a permission like â€Å"You can share that if you wish.†, and a query like in the transcription â€Å"50. R: Will you be with your family in the south? †.On the contrary, assertives try to show the addresser’s principle of the firm subject matter of the statement such as stating and describing like â€Å"97. J: But I want to look for a job but not in Spain, in another country to improve my skills†, predicting like â€Å"It will surely rain tomorrow†, and speculating like â€Å"I wonder whether it will rain tomorrow† as referred to in the transcription. Next are expressives which try to put across the addresser’s mental state such as a compliment like â€Å"268.R: Oh perfect!†¦ †, an apology like â€Å"228. J: Ah! Sorry sorry on Saturday†, a welcome like â€Å"215. R: It's nice to see you again†, gratitude like â€Å"Thanks very much! â€Å", and greetings like â€Å"245. M: Hello Richard Hello Julia†¦Ã¢â‚¬  as recorded. And lastly are declarations which are executed by an aptly authoritative addresser such as dismissing like â€Å"You are now fired! †, settling on like â€Å"You are liable on this from this day forward† and condemning like â€Å"I sentence you to six years in prison†; although these declarations are not present in the transcription. PragmaticsIn linguistics and semiotics, this is involved in connecting the descriptive difference between sentence gist and the presenter’s denotation. The analysis of how the milieu affects the version is in this case imperative. In this setting, the perspective stands for any feature as linguistic, factual, or personal that influences the real construal of symbols and terminologies. Pragmatics is concerned for the most part in utterances, typically in the structure of discussions, and a peculiarity is incorporated in it between sentence meaning and presenters’ way of articulating their thoughts and feelings.Additionally, it is considered as one of the most thought-provoking facets for communication novices to be able to ascertain and gain knowledge of, but it is believed that one can only actually master it with acquiring knowledge with experience. Sentence meaning is the verbatim sense of the sentence, while the speaker gist is the bits and pieces of details or facts that the presenters are making an effort to convey. In the transcription, the speakers made use of a readily understandable language, with the use of direct words and statements, and without having any symbolisms or codes.But there are some kinds of omissions or shortcuts of the speakers’ sentences and some repetition of statements for emphasis. But in spite of those things, both presenters have the aptitude to comprehend what the addresser means to say. Overlaps This method expresses findings of coinciding and intersecting views, with beginning and end of overlapping rem arks. The addressee eventually gets the main idea conveyed by the initial speaker right away, even if the speaker is not able to finish or complete his or her sentence, so overlapping of statements occurs.This can be seen in this quote from the transcription. â€Å"52. R: Ok I will have to come down and visit you then = 53. J: = Of course! =† In this case, the benefit of this columnar format over the more ordinary type of transcription is that it illustrates how communicational symmetries or asymmetries are present between conversational participants. As a conclusion, we can deduce that transcription is indeed an influential act of representation. This account can impinge on how the information is conceptualized.The transcription procedure must be integrated more thoroughly into qualitative study frameworks and techniques. Phases of contemplation at fundamental patterns and performance details of dialogues may generate an important training and implementation in marking of bo th the course of action of study and partakers’ speech a distinction. The goal of translating examiners is to figure out and communicate the manner by which the members appreciate their dealings that brings into being the occurrence of social actuality.Complementary to other philosophies, the conversation analysis techniques which are applied to the transcription barely appraise natural discourse. The investigation upholds that it is feasible to interpret a talk based on the record alone. Even if we had been taking notes while it was happening, we can't be sure we'd got things down accurately, and we'd probably have missed quite a lot. And if we hadn't been taking notes, then relying on later recall is doubly risky. We'd be battling against the everyday mistakes of memory as well.

A Cross-Country Analysis

THE IMPACT OF REGULATION ON ECONOMIC GROWTH IN DEVELOPING COUNTRIES: A CROSS-COUNTRY ANALYSIS 1 ABSTRACT The role of an effective regulatory regime in promoting economic growth and development has generated considerable interest among researchers and practitioners in recent years. In particular, building effective regulatory structures in developing countries is not simply an issue of the technical design of the most appropriate regulatory instruments, it is also concerned with the quality of supporting regulatory institutions and capacity.This paper explores the role of state regulation using an econometric model of the impact of regulation on growth. The results based on two different techniques of estimation suggest a strong causal link between regulatory quality and economic performance. Key words – economic growth; regulation; governance; developing countries; institutions. JEL classification: C23,I18, L33, L51, L98, O38, O50 2 Acknowledgement We would like to thank three referees for their perceptive comments on an earlier draft of this paper. The usual disclaimer applies. 3 1. INTRODUCTIONThe role of an effective regulatory regime in promoting economic growth and development has generated considerable interest among researchers and practitioners in recent years (e. g. World Bank, 2004). Regulation can take many forms and the form of regulation policy adopted in developing countries has shifted over time (Minogue, 2005). From the 1960s to the 1980s, market failure was used to legitimise direct government involvement in productive activities in developing countries, by promoting industrialisation through import substitution, investing directly in industry and agriculture, and by extending public ownership of enterprises.However, following the apparent success of market liberalisation programmes in some developed countries, and the evidence of the failure of state-led economic planning in developing ones (World Bank, 1995), the role of state regulati on was redefined and narrowed to that of ensuring an undistorted policy environment in which efficient markets could operate. Deregulation was widely adopted, often as part of structural adjustment programmes, with the aim of reducing the â€Å"regulatory burden† on the market economy.Privatisation and the more general process of economic liberalisation in developing countries have produced their own problems and failures and have resulted in the current focus on the regulatory state (Majone, 1994, 1997). The regulatory state model implies leaving production to the private sector where competitive markets work well and using government regulation where significant market failure exists (World Bank, 2001: 1).Arguably, however, the performance of the new regulatory state remains under researched, especially in the context of developing countries with their own peculiar economic and social problems and institutional characteristics. Building effective regulatory structures in de veloping countries is not simply an issue of the technical design of the regulatory instruments, it is also concerned 4 with the quality of supporting regulatory institutions and capacity (WorldBank, 2002: 152). Many of the institutions that support markets are publicly provided, and the effectiveness of these regulatory institutions will be an important determinant of how well markets function. The quality of regulatory governance will affect regulatory outcomes, which in turn can be expected to impact on economic growth. This paper explores the role of regulation in economic growth using an econometric model.More precisely, it assesses through econometric modelling the impact of variations in the quality of regulation on economic performance. Although earlier studies have looked at governance as a cause of cross-country productivity or income differences (Olson, et al. , 1998; Kauffman and Kraay, 2002), this paper differs in concentrating on regulation rather than wider governance issues. The results confirm that â€Å"good† regulation is associated with higher economic growth. The rest of the paper is organised as follows.Section 2 reviews issues in the literature pertinent to the debate on the role of regulation in economic growth, before turning to regulatory measures and proxies for the quality of regulation. In section 3 the models used are presented. Section 4 deals with a descriptive analysis of the data and reports the regression results. The results confirm that the quality of state regulation impacts positively on economic growth. development policy. Finally, section 5 provides conclusions and the implications for 5 2. LITERATURE REVIEW (a) Regulation TheoryThe theory of economic regulation developed from the nineteenth century and the literature is now vast (for recent reviews, see Laffont and Tirole, 1993, 2000; Levy and Spiller, 1994; Newbery, 1999). The case for economic regulation is premised on the existence of significant market failu re resulting from economies of scale and scope in production, from information imperfections in market transactions, from the existence of incomplete markets and externalities, and from resulting income and wealth distribution effects.It has been suggested that market failures may be more pronounced, and therefore the case for public regulation is stronger, in developing countries (Stiglitz 1998). More recent theoretical contributions to the regulation literature have provided a model of regulation for network industries that recognises the particular structural and institutional characteristics of developing countries and have highlighted the role of effective regulation in achieving equitable and sustainable expansion of infrastructure services in the poorer countries of the world (Laffont, 1999a; 2005).However, regulation of markets may not result in a welfare improvement as compared to the economic outcome under imperfect market conditions. In particular, information asymmetries can contribute to imperfect regulation. The regulator and the regulated can be expected to have different levels of information about such matters as costs, revenues and demand. The regulated agent holds the information that the regulator needs to regulate optimally and the regulator must establish rules and incentive mechanisms to coax this information from the private sector.Given that it is highly unlikely that the regulator will receive all of the information required to regulate optimally to maximise social welfare, the 6 results of regulation, in terms of outputs and prices remain â€Å"second best† to those of a competitive market, which centres attention on barriers to entry (Djankov et al. , 2002). Shapiro and Willig (1990) argue that state ownership provides more information to regulators than private ownership, so contracting should be less problematic when the state both owns and regulates.However, state ownership is associated with inadequate incentives to gathe r and use this information to maximise economic welfare (Hayek, 1945). In other words, there tends to be a trade off between state ownership reducing the information asymmetries and hence transaction costs of regulation and the relative incentives under state control and private ownership for agents to maximise economic efficiency (Grossman and Hart, 1986; Sappington and Stiglitz, 1987; Shapiro and Willig, 1990; Yarrow, 1999).Welfare-improving regulation assumes that the regulatory authority’s actions are motivated by the public interest. This has been criticised by public choice theorists who argue that individuals are essentially self-interested in or out of the public arena and it is necessary, therefore, to analyse the regulatory process as the product of relationships between different groups (Buchanan, 1972). This has been refined in the concept of â€Å"regulatory capture†, which involves the regulatory process becoming biased in favour of particular interests.I n the extreme case, the regulatory capture literature concludes that regulation always leads to socially sub-optimal outcomes because of â€Å"inefficient bargaining between interest groups over potential utility rents† (Newbery, 1999: 134; also, Laffont, 1999b). In the Chicago tradition of regulatory capture (Stigler, 1971; Peltzman, 1976), regulators are presumed to favour producer interests because of the concentration of regulatory benefits and diffusion of regulatory costs, which enhances the power of lobbying groups as rent seekers (Reagan, 1987). 7Regulation is also subject to â€Å"political capture†; indeed, political capture may be a much greater threat than capture by producer groups outside of the political system. Where political capture occurs, the regulatory goals are distorted to pursue political ends. Under political capture, regulation becomes a tool of self-interest within government or the ruling elite (Stiglitz, 1998). More generally, it is to be e xpected that both the process and outcomes of a regulatory regime will be determined by the specific institutional context of an economy, as reflected in its formal and informal rules of economic ransacting (North, 1990). By setting the â€Å"rules of the game†, institutions impact on economic development (World Bank, 2002; Rodrik et. al. , 2004). Economic development is seen not simply as a matter of amassing economic resources in the form of physical and human capital, but as a matter of â€Å"institution building† so as to reduce information imperfections, maximise economic incentives and reduce transaction costs. Included in this institution building are the laws and political and social rules and conventions that are the basis for successful market production and exchange.In particular, relevant modes of conduct in the context of the regulatory state might include probity in public administration, independence of the courts, low corruption and cronyism, and tradit ions of civic responsibility. â€Å"Institution building† including building a â€Å"good† regulatory regime is one of the most difficult problems facing developing countries and the transition economies at the present time (Kirkpatrick and Parker, 2004). (b) Regulatory Quality and Development OutcomesThe outcome of a regulatory system can be assessed against the yardsticks of effectiveness and efficiency. Effective regulation achieves the social welfare goals set down by the government for the regulatory authority. In developing countries, the social welfare objectives of regulation are likely to be not simply concerned with the pursuit of economic 8 efficiency but with wider goals to promote sustainable development and poverty reduction. Efficient regulation achieves the social welfare goals at minimum economic costs.The economic costs of regulation can take two broad forms: (1) the costs of directly administering the regulatory system, which are internalised within government and reflected in the budget appropriations of the regulatory bodies; and (2) the compliance costs of regulation, which are external to the regulatory agency and fall on consumers and producers in terms of the economic costs of conforming with the regulations and of avoiding and evading them (Guasch and Hahn, 1999). Regulatory quality can also be assessed in terms of the criteria for good governance. Parker (1999: 224) argues that a well-functioning regulatory system is one that balances accountability, transparency and consistency. Accountability requires the regulatory agencies to be accountable for the consequences of their actions, to operate within their legal powers, and to observe the rules of due process when arriving at their decisions (e. g. to ensure that proper consultation occurs). Transparency relates to regulatory decisions being reached in a way that is revealed to the interested parties.The third process which provides regulatory legitimacy is consistency. Inconsistent regulatory decisions undermine public confidence in a regulatory system. Inconsistency leads to uncertainty for investors, which raises the cost of capital and may seriously damage the willingness to invest. Since political intervention tends to undermine regulatory consistency, and politicians may be prone to alter the regulatory rules of the game for short-term political advantage, consistency is a primary argument for some kind of â€Å"independent† regulator.This discussion suggests that the capacity of the state to provide strong regulatory institutions will be an important determinant of how well markets perform. An economy with a 9 developed institutional capacity is more likely to be able to design and implement effective regulation, which should contribute to improved economic growth. Weaknesses in institutional capacity to deliver ‘good’ regulation may be predicted to affect adversely economic development (World Bank, 2002). Evidence on th e quality of regulation in developing countries is limited though growing.But where research has occurred, the evidence suggests that the results of state regulation have been disappointing. A recent study of 13 Asian countries found that 80% of regulators had no access to training and regulatory offices were usually understaffed. The report concludes: â€Å"Asia’s governments rely too much on under-equipped and unsupported independent regulators to carry out tasks that are beyond their capabilities† (Jacobs, 2004: 4). In Latin America there is often a lack of political support for independent regulation and a lack of commitment to maintaining regulatory independence (Ugaz, 2003).In the context of Africa, it was found that â€Å"regulation is being examined as part of individual sector initiatives, but these efforts are uncoordinated, and implementation is being left to follow privatization instead of being put in place concurrently† (Campbell-White and Bhatia, 1998: 5). A similar pattern of regulatory weaknesses can be discerned in the evidence for individual countries. In India, regulatory structures are associated with acute failures in institution building and with a bureaucratic approach that curtails enterprise (Lanyi, 2000).South Africa’s proliferation of regulatory bodies is associated with a lack of clarity about roles and responsibilities and with the adoption of policy-making roles independent of government (Schwella, 2002: 3). In Malawi, the electricity industry regulator remains closely connected to the state electricity industry, compromising any notion of real regulatory independence and encouraging capture. 2 In Sri Lanka, the policies governing the regulatory process are judged to have been ad hoc and based on short-term political interests, with deficiencies apparent at each stage of 10 the process (Knight-John, 2002).Experiences in the transitional economies also demonstrate much variability in the performance of the newly established regulatory institutions (Cave and Stern, 1998). In recognition that not all is well, the World Bank (2001: v) has stressed the importance of â€Å"improving regulatory regimes and building institutions and capacity effectively to supervise the private sector†. The Asian Development Bank (2000: 18) has also emphasised the need for improved regulation. Several papers have identified the causal effects of better governance on higher per capita incomes in the long run, using regressions with nstrumental variables on a cross-section of countries (Barro, 1997; Hall and Jones, 1999; Kauffman and Kraay, 2002). The causal chain between governance and economic outcome has also been examined. Some studies find that the quality of governance and institutions is important in explaining rates of investment, suggesting that one way in which better governance can improve economic performance is by improving the climate for capital creation (World Bank, 2003; Kirkpatrick , Parker and Zhang, forthcoming,). Olson et al. 1998) find that productivity growth is higher in countries with better institutions and quality of governance. Kauffman and Kraay (2002) reinforce these findings, relating the quality of governance to economic outcomes using a data set covering 175 countries for the period 2000-01. (c) Measures of Regulatory Governance The literature suggests, therefore, that the ability of the state to provide effective regulatory institutions will be an important determinant of how an economy performs. The major variable of interest is the quality of regulation.Other researchers have operationalised the 11 broader concept of governance using two different groups of variables. The International Country Risk Guide (ICRG) data set is produced annually and covers three aspects of government – bureaucratic quality, law and order and corruption (Political Risk Services, 2002). Each variable is measured on a points scale with higher points denoting b etter performance with respect to the variable concerned. The assessment is based on expert analysis from an international network and is subject to peer review.The ICRG variables have been used as proxies for the quality of governance in research (Neumayer, 2002; Olson et al. , 1998). The second set of governance variables comprises a set of six aggregate indicators developed by the World Bank and drawn from 194 different measures (Kauffman, Kraay and Mastruzzi 2005). These indicators are based on several different sources (including international organisations, political and business risk rating agencies, think tanks and non-governmental bodies) and a linear unobserved components model is used to aggregate these various sources into one aggregate indicator. The indicators are normalised with higher values denoting better governance. The six indicators provide a subjective assessment of the following aspects of a country’s quality of governance: Voice and accountability: res pect for political rights and civil liberties, public participation in the process of electing policy makers, independence of media, accountability and transparency of government decisions. Political instability: political and social tension and unrest, instability of government.Government effectiveness: perceptions of the quality of public provision, quality of bureaucracy, competence of civil servants and their independence from political pressure, and the credibility of government decisions. 12 Regulatory quality: burden on business via quantitative regulations, price controls and other interventions in the economy. Rule of law: respect for law and order, predictability and effectiveness of the judiciary system, enforceability of contracts. Control of corruption: perceptions of the exercise of public power for private gain.The focus of this study is on regulation rather than governance. We therefore use the two variables in the World Bank data set that come closest to capturing t he quality of the outcome and process dimensions of regulation, namely the regulatory quality and government effectiveness indices. The regulatory quality index measures the regulatory burden on business associated with inefficient quantitative controls and can be taken as a proxy for the quality of the outcomes of applying regulatory instruments. The government effectiveness index measures the quality of ublic provision, competence of civil servants and the credibility of government decisions, and can therefore act as a proxy for the process dimensions (consistency, accountability, transparency) of regulatory governance. The objective of the empirical analysis reported below, in section 3, is to test for a causal link between regulation quality and economic performance. The approach is to adopt a growth accounting framework, where economic growth is used as the measure of economic performance and regulation is entered as an input in the production function.Neoclassical growth model ling began with the work of Solow (1956), who employed a neoclassical production function to explain economic growth in the USA during the first half of the twentieth century. Important assumptions of this approach are constant returns to scale and diminishing returns to investment, which imply that for a given rate of saving and 13 population growth economies move towards their steady-state growth path. This can be extended to differences in income levels between countries, to argue that in the long run income per capita levels will converge.A lack of empirical support for convergence and the presence of a large, unexplained â€Å"residual† factor in the function estimates have presented a major challenge to these models. The endogenous growth theory put forward by Romer (1986) and Lucas (1988) led to renewed interest in economic growth analysis. An important advantage of endogenous over traditional growth models is that, through the assumption of constant or increasing retu rns to a factor input, in particular human capital, it is possible to explain a lack of growth and income convergence between countries and to account more fully for the residual factor in Solow-type analyses.The â€Å"growth accounting† exercises, popularised by Barro and others (Barro, 1991, 2000; Barro and Sala-i-Martin, 1992), fall within the generalised Solow-type growth model. An important characteristic of this Most empirical approach is the inclusion of various indicators of economic structure. research using this approach has found evidence of â€Å"conditional† convergence, where convergence is conditional on the level or availability of complementary forms of investment, including human capital and a supportive policy environment.This suggests that the failure of developing countries to converge on the income levels of developed countries may be attributed, at least in part, to institutional factors. 4 The importance of institutional capacity for the design and implementation of effective economic policy has been demonstrated in various empirical studies of cross-country growth, for example Sachs and Warner (1995) and Barro (2000). A similar approach is adopted in this study to examine the role of regulatory institutional capacity in accounting for cross-country variations in economic growth.An issue that needed to be addressed at the outset is causality. It could be argued that instead of regulatory quality determining economic growth, regulatory quality could be determined 14 by the economy’s growth rate. Economies that grow faster are able to generate higher levels of income and are therefore able to support the development of better institutions. Or, alternatively, there may be a level of simultaneity, in the sense that institutional quality generates more sustained economic growth, which in turn supports more and better regulatory institutions.The Granger causality test is commonly used in empirical work to establish the di rection of causation. However, this test is sensitive to the length of lags of the variables used and therefore requires a relatively long time series dimension to be able to select the right length of lag and to be relatively confident about the conclusion drawn. Since the time dimension of our regulation data is limited, we are unable to apply the Granger causality test.Fortunately, there is a substantial literature that indicates that better governance leads to higher income rather than causation being in the opposite direction (Olson et al 1998; Acemoglu et al 2000; Rodrik et al 2004). Kauffman et al (2005: 38) implement an empirical procedure for testing for causation, which leads to the identification of strong positive causal effects running from better governance to higher per capita incomes and suggest that a one standard deviation improvement in governance leads to a two- to three-fold difference in income levels in the long run. The authors state, ‘Some observers ha ve argued that †¦.. here is a strong causal impact of income on governance. However, we argue that the existing evidence does not support a strong causal channel operating in this direction – most of the correlation between governance and per capita income reflects causation from the former to the latter’ (Kauffman et al 2005, p3). They conclude: â€Å"available evidence suggests that the causal impact of incomes on governance is small. Rather, the observed correlation between governance and per capita incomes primarily reflects causation in the other direction: better governance raises per capita incomes†.However, we accept that because we are unable to rigorously demonstrate causation in our modelling, the results should be read with this caveat. 15 Endogeneity is another issue that should be addressed. To cope with the possible problem of endogeneity, a 2SLS or IV technique can be used. But to to do this effectively requires good sets of instruments for the variables that potentially could suffer from this problem, including lags of the variables concerned. Once again, data availability, particularly relating to the regulatory proxies, does not permit an effective test for endogeneity.We accept that this remains a weakness. 3. THE MODELLING The approach used in the modelling is to assume that each country’s production possibility set, in common with most literature in this area, is described by a Cobb-Douglas production function: Yit Ait K it Lit (1) where Y is the output level; A, level of productivity; K, stock of capital; and L, stock of labour – ‘i’ and ‘t’ stand for country and time respectively. Assuming that the production function exhibits constant return to scale with respect to physical inputs, (2) can be written in per capita terms as: yitAit k it (2) where lower case letters refer to per capita units. Assume a simple Keynesian capital accumulation rule according to the following s pecification: 16 dk / dt sy (n )k (3) where dk/dt is the rate of change of the per capita capital stock, which is assumed to be equal to the flow of saving (equal to investment) minus capital depreciation and the growth of the labour force. In this equation s is the share of gross saving in output per capita, is the depreciation of capital and n the rate of growth of population as a proxy for the growth of the labour force.Setting (3) equal to zero gives us the steady state solution for the stock of per capita capital; k=sy/(n+ ). Taking the logarithm of both sides of equation (2) and replacing the steady state solution for k from above into (2) gives the steady state solution for output per capita, which is as follows: * ln ( yit ) [1/(1 )][ln Ait ln ( sit /(nit it )] (4) Where (*) above the variable signifies the steady state solution. We adopt the Mankiw et al. (1992) assumption that economies move towards their steady state solution according to the following approximation: n yi t lnyi 0 * (lnyit lnyi 0 ) (5) where y0 stands for the initial level of per capita income, and (1 e t ) is the adjustment dynamic towards steady state, where ‘ ‘ is the speed of convergence. From (5) we can solve for the growth of per capita output, which is as follows: 17 git * ( / t ) (lnyit lnyi 0 ) (6) * Replacing ( lnyit ) by its equivalent from (4), gives us a relationship for actual growth of per capita output: git ( / t (1 ))[ln Ait ln( sit /( nit it )] ( / t )lnyi 0 (7) Total factor productivity plays an important role in growth. We assume that ts dynamic takes the following form: Ait Ai 0 e it (8) Where Ai0 specifies the initial level of productivity and ‘ ’ its rate of efficiency growth per period. Substituting for A from (8) into (7), per capita growth of output (g) is represented by the following relationship: g 1 ln Ai 0 2 i 3 ln( sit /(nit it )) 4 lnyi 0 (9) where 1 / t (1 ), 2 /(1 ), 3 / t (1 ), and 4 / t. Adding some control and qualitative variables as well as a stochastic term to (9) provides the model which we use to assess the role that regulatory quality plays in economic growth. 18Variables added to equation (9) broadly follow the growth empirics literature, such as Barro (1991, 2000), Mankiw et al. (1992) and Islam (1995). Amongst the control variables included in most empirical research are initial conditions, both in terms of the level of development (as proxied by GDP per capita) as well as human capital and institutions. Most also include proxies for the macroeconomic environment such as inflation, trade openness and the government’s involvement in economic activities. Qualitative variables can also be added to account for specific events in a country, as well as data heterogeneity when panel data are used.In our analysis, depending on the nature of data set constructed, we make use of all or some of these variables with the aim of ensuring that our regressions are appropriately specified. In the cont ext of our specification in (9), similar to Temple and Johnson (1995), we make the additional assumption, drawing on the literature relating to regulation in developing countries reviewed earlier, that the rate of efficiency growth ’ ’ directly varies with the quality of regulatory institutions in the country.Those countries with good institutions in place can design and implement policies that allow them to continue with their future growth. If instead the country in question lacks or has a weak institutional structure, its growth potential is likely to be diminished because the design and implementation of appropriate policies are then adversely affected. In the case of developing countries, in particular, to be able to benefit from being a latecomer in terms of industrialisation and grow at a high speed to â€Å"catch up†, it is important that institutional supports are present to realise the potential for income convergence.One of the control variables that is likely to be important in this context, is initial institutional quality. In the absence of better information about the initial institutional quality, we adopted 19 educational attainment as a proxy variable. At first reading this may seem an unusual choice, but our proxy, secondary school enrolment, is correlated with the regulatory governance variables we are using (see Table 1 below) and it has been successfully used as a proxy in other studies. 5 The finding that education is highly correlated with our regulatory variables is an nteresting finding in itself and one worthy of exploration in future research. We apply two methods of estimation to the model specified by equation (9). One is based on cross-section analysis, in which we attempt to measure directly any possible impact that regulation has on economic growth. The second is based on panel data, in which we indirectly estimate the growth contribution of regulation. The reason for applying different estimation procedure s is due to our data on the indexes of regulation; we have a few observations per country.Therefore, for the cross-section regression we average the relevant data over the period 1980-1999 and combine the result with the regulation data. 6 This allows a direct measure of the possible role that regulation plays in growth, using equation (9) as a base to estimate 2 . In the second method we adopt a variant of the one applied by Olson et al. (1998) and apply the fixed effects technique7 to the panel data constructed. This data set combines cross-section and time-series data for the countries included in the first data set.This procedure, which essentially involves including a dummy for every country in the estimated equation, produces consistent estimates even where data are not available for some time-invariant factors that affect growth. The fixed effects estimator does require, however, that each included variable varies significantly within countries. Clearly, even if available, th e regulatory variables may not satisfy this requirement since institutions usually change slowly. The estimation procedure, therefore, involves two stages. We first regress GDP per capita growth in each country per period, git on ln ( sit /(nit it it ) plus a set of country dummies. The coefficient on the country dummies reflects the effect on growth of all the 20 time-invariant variables, including regulatory institutions. In the second stage we use the coefficients of the country dummies as the dependent variable and regress them on the measures of regulatory quality and control variables. The coefficients on the measures of regulatory quality in the second stage regression reflect the impact of regulation on GDP per capita growth after controlling for capital accumulation and certain other variables. 4. THE DATA AND THE REGRESSION RESULTSData for the regulatory quality measures were set out in Kauffman et al (2005) and are available for downloading from the World Bank web site. 8 As discussed earlier, the two regulation indicators used from this study are regulatory quality and government effectiveness measures. Other data required for the regression analysis were taken from the World Bank’s World Development Indicators. The data set used in the analysis covers 117 countries for the cross-section regression and 96 for the panel version of the regression (for a full list of the countries see the Appendix).Although the main focus of the study is the impact of regulation on economic performance in developing countries, a heterogeneous data set was used including some transitional and advanced countries as well as developing ones. The reason for including some nondeveloping countries was to improve the statistical reliability of the results by including more countries, with regional dummies used to capture the differing levels of economic development. However, as a cross-check on our results we repeated our analysis removing the developed countries from the data base. The results were substantially unaffected (these results can e obtained from the authors). As information on regulatory governance is only 21 based on one year, in the cross-section model, all other variables were converted into one period by averaging for 1980-2000. Initial effect variables relate to 1980. For the panel version, the data cover the period 1980-2000 (in common with most empirical research in this area, and in order to remove short-term disturbances as well as business cycle effects from the data, we have converted the time series data for the variables into 5-year period averages covering 1980-84, 1985-89, 1990-94 and 1995-99).However, the time series dimension is not complete for a number of the countries in the data set and therefore the panel data are unbalanced, containing 432 observations. Table 1 provides the correlation coefficient matrix for the key variables used in the study. (Table 1) The first data column in Table 1 shows the simple correla tion coefficients between the dependent variable, GDP growth per capita, and possible explanatory variables. The correlation coefficients have the expected signs.The correlation coefficients between the indicators of regulatory governance, namely government effectiveness and regulatory quality, and GDP per capita growth have the expected positive sign. The bivariate correlations between inflation and the regulatory proxies used are negative, supporting the proposition that economies with better regulatory governance are also better able to design macroeconomic policies that stabilise the economy and control inflation.There is also a high correlation between the logarithm of initial GDP per capita and initial secondary school education, both of which are in turn correlated with the various proxies for regulatory governance. 9 This suggests that, included in the same regression, parameter estimates for these variables may not be individually reliable, due to multicolinearity. This is also the case with the two regulatory proxies that we intend to use in the analysis, namely government 22 effectiveness (GE) and regulatory quality (RQ). These two are highly correlated and herefore cannot be included in the same regression in order to estimate each variable's contribution. For this reason we considered first the contribution of each of these proxies to growth in separate regressions, and then combined them by addition to form a composite regulation variable (RQGE). Before formal analysis of the model specified in (9), we checked for the possibility of convergence in our data. In general, the literature does not support unconditional convergence (Barro, 2000; Mankiw et al. , 1992; Islam, 1995) but instead finds evidence of conditional convergence. We investigated this issue using regulatory governance as a ossible pre-condition for convergence. Table 2 presents the results. There is no indication of unconditional convergence (Reg. 1 and 2), the sign on the initial G DP per capita variable (LIGDPPC) is positive. However, once an indicator of governance is included (RQ, GE and RQGE), as in Reg. 3 to 5, there is an indication of conditional convergence in the form of a negative sign. Differences between growth experiences of countries are partly explained by their state of regulatory quality. There is no indication that there is any significant regional difference in this context (cf. reg. -8, which include regional variables for Africa, Asia and Latin America). (Table 2 here) In addition to combining the two regulatory proxies (RQ and GE), and in the light of high correlation between the two, the first principal component of these two was generated (PCRQGE) and this composite index was used as a regulatory proxy. Results generated based on this proxy, as indicated by Reg 5a in table 2, are the same as those reported using 23 RQ, GE and RQGE10. We repeated this process taking into account the other four indicators of governance identified by Kauff man et al (2005) and detailed earlier.The first principal component of all the six indicators of governance (termed PC All) was generated, as well as one based on the four, excluding RQ and GE – termed PC Others. Reg 5b and Reg 5c in Table 2 include the results based on these composite indexes. Inclusion of the four indicators of governance alongside or instead of the two regulatory proxies combined (RQGE) and its principal component (PCRQGE) has a marginal effect on the parameter estimates for the other variables in the regression, but the signs remain the same. The coefficient values for PC All and PC Others are, however, lower than for the other regulation variables.We interpret this result as being an indication of the differential influence of different governance proxies on growth. In other words, a possible criticism of our findings that various measures on institutional quality could be highly correlated and that it is institutional quality rather than the quality of regulation in particular that matters is not borne out. More precisely, the regulation proxies we have used (RQ, GE, RQGE and PCRQGE) seem to have a higher impact on growth than the other four indicators of governance identified by Kauffman et al (2005) reflecting wider institutional factors.Therefore, regulation rather than governance issues more generally seems to have the larger impact on growth. 11 Having considered the issue of convergence and considered the possible relative effects of regulation and governance issues more generally on growth, Tables 3 and 4 report results based on the formal analysis of the data. The results address the main focus of the research, the impact of regulation on the growth in GDP per capita. The results reported in Table 3 are based on the model specified in equation (9) using OLS and cross-country data, as detailed above.Table 3 reports ten regressions, each containing different combinations of the independent variables in our data set. The econ omic variables in the full set of regressions 24 tested included the variables derived from the model itself, as specified in equation (9), and measures for general inflation, trade, government expenditure, as well as the regional dummies. However, with the exception of inflation these other variables proved to be statistically insignificant at the 10% level or better and therefore, to economise on space, the results are not reported.The inflation variable was found to be statistically significant and negative, suggesting that unstable macroeconomic conditions have a negative effect on economic growth. (Table 3 here) The regional dummies were used to test the hypothesis that different regions may have characteristics that affect growth differently. This is validated with respect to Asia, confirming that this region had, on average, performed better with respect to economic growth than other regions in the period studied. A dummy for Africa and Latin America were found to be statisti cally insignificant. We also included the initial level of human apital, as measured be secondary school enrolments, as a proxy for the initial level of â€Å"institutions†. As indicated in Table 1 this variable is highly correlated with initial GDP per capita, and the results in Table 3 confirmed that it has a negative sign and is statistically significant. This result supports the conditional convergence hypothesis. The regulatory variables are correctly signed and statistically significant in all cases. The sign and level of significance of the parameter estimates for these regulatory proxies indicate that they have a statistically significant and positive effect on economic growth.Based on the estimates for the combined regulatory variable (RQGE), a unit change in the quality and effectiveness of regulation is, on average, associated with approximately an 0. 6% to 0. 9% 25 increase in economic growth, everything else remaining equal. As with the other results reported, th e regulatory proxies used here seem to have a larger impact on growth than do the other governance proxies, namely the variables PC All and PC Others. One objection to our analysis so far is that we have used regulatory data for 2000 only. Perhaps the regulatory environment has changed substantially during the period 1980-2000.Unfortunately, World Bank regulatory data do not exist prior to 1996. But as a cross-check on the stability of the results if regulatory data for other years from 1996 are used, we first considered the correlation between the World Bank regulatory indicators between 1996 and 2000. The results gave correlation coefficients of 0. 92 to 0. 99 confirming a high degree of stability. Nevertheless, we then re-ran our regression reported in Table 3 using regulatory indicators (constructed as before) but for 1996, 1998 and 2000 separately. The results were almost identical.As discussed earlier, the stability in the governance variables plus the very limited observation s on governance (a maximum of two for each country) caused us to rule out the use of regressions based on panel data. (Table 4 here) Table 4 reports results based on the second method of estimation, which, as discussed earlier, involves two stages. In the first stage, by applying a fixed effect technique to the panel data, we arrive at the following regression results: GDP per capita = 0. 133 Log net12 gross capital formation – 0. 148 Log initial GDPPC (6. 41)* (6. 57)* 26 +0. 4 Log net schooling + Country Dummies (1. 84)** Adjusted R2 =0. 21; number of observations=432 The figure in brackets is the t-ratio; * (**) indicates significance level at 5% (10%). From the above, the regression parameter estimate associated with the country dummies is saved and used as the dependent variable in the regressions reported in Table 4. For reasons of space we report only a sub-set of the full results. We exclude reporting regressions including the full set of independent variables used, a s detailed in Table 1, because a number of them proved to be statistically insignificant.Our main interest in the regression results reported in Table 4 is with the role that the regulatory proxies are playing in explaining the variation in the country dummies. The results are consistent with those reported in Table 3. Even though the parameter estimates for the regulatory variable are lower, regulatory governance still affects the growth performance of an economy. The regional dummies in this case are all negative and statistically significant, relative to the control group which is advanced countries13.These changes in the results were investigated and seem to reflect the differences in the modelling methods adopted, suggesting that in this type of research the modelling can affect the results. Nevertheless, the overall picture that emerges is that the quality and effectiveness of regulation has a positive effect on growth using both models. 27 5. CONCLUSIONS The provision of a re gulatory regime that promotes rather than constrains economic growth is an important part of good governance. The ability of the state to provide effective regulatory institutions can be expected to be a determinant of how well markets and the economy perform.The impact of regulatory institutions on economic growth will depend on both the efficiency of the regulatory policies and instruments that are used and the quality of the governance processes that are practised by the regulatory authorities, as discussed in the early part of the paper. This paper has tested the hypothesis that the efficiency and quality of regulation affects the economic performance of an economy. Two proxies for regulatory effectiveness were included separately and then combined as determinants of economic growth performance, using both cross-sectional and panel data methods.The results from both sets of modelling suggest a strong causal link between regulatory quality and economic growth and confirm that the standard of regulation matters for economic performance. The results are consistent with those of Olson et al. (1998) who found that productivity growth is strongly correlated with the quality of governance, and Kauffman et al (2005) who found that the quality of governance has a positive effect on incomes. As we highlighted earlier, the proxies we use for regulatory governance are correlated with a number of other institutional proxies.One could argue, therefore, that what we have established could equally hold for the link between institutional capacity in general and economic performance. However, the literature reviewed earlier in the paper is consistent with institutional capacity playing a strong and complementary role to regulatory governance 28 and the principal component analysis undertaken is supportive of this view. Nevertheless, the ability to model separately institutions in general and regulatory institutions or governance in particular remains problematic because of their potential complementarity.Hence, our results are perhaps most safely interpreted as demonstrating the importance of regulatory quality for economic growth in the context of wider institutional capacity building. Also, we acknowledge that in our analysis there is no control for the different regulated industrial sectors including privatised industries. Hence, the results need to be interpreted with care because of the heterogeneity of the sectors covered. The possibility that regulatory quality inputs differently across different industrial sectors cannot be ruled out.Unfortunately, data limitations prevented us from pursuing this issue. Finally, we acknowledge that the direction of causation between economic growth and regulatory quality deserves further investigation, Nevertheless, despite these caveats, we believe that there are good a priori grounds for assuming that better regulation leads to more rapid economic growth and that our empirical results are consistent with the view that â€Å"good† regulation is associated with higher economic growth in lower-income economies. 29 APPENDIX (a) List of countries included in the dataset14:Angola; Albania; Argentina; Australia; Austria; Azerbaijan; Belgium; Benin; Burkina Faso; Bangladesh; Bulgaria; Belarus; Bolivia; Brazil; Botswana; Canada; Switzerland; Chile; China; Cote d'Ivoire; Cameroon; Congo, Rep. ; Colombia; Costa Rica; Cyprus; Czech Republic; Denmark; Dominican Republic; Algeria; Ecuador; Egypt, Arab Rep. ; Spain; Estonia; Ethiopia; Finland; France; Gabon; United Kingdom; Georgia; Ghana; Guinea; Gambia; Greece; Guatemala; Guyana; Hong Kong (China); Honduras; Croatia; Haiti; Hungary; Indonesia; India; Ireland; Iran, Islamic Rep. Iceland; Israel; Italy; Jamaica; Jordan; Japan; Kazakhstan; Kenya; Kyrgyz Republic; Korea, Rep. ; Lebanon; Sri Lanka; Lesotho; Lithuania; Luxembourg; Latvia; Morocco; Moldova; Mexico; Macedonia; Mali; Malta; Mozambique; Mauritius; Malawi; Malaysia; Niger; Nigeria; Nic aragua; Netherlands; Norway; New Zealand; Pakistan; Panama; Peru; Philippines; Papua New Guinea; Poland; Portugal; Paraguay; Romania; Russian Federation; Senegal; Singapore; Sierra Leone; El Salvador; Sweden; Syrian Arab Republic; Togo; Thailand; Trinidad and Tobago; Tunisia; Turkey; Tanzania; Uganda; Ukraine; Uruguay; United States; Venezuela; Vietnam; Congo, Dem.Rep. ; Zambia; Zimbabwe. 30 NOTES 1. The World Bank defines good governance as â€Å"epitomized by predictable, open and enlightened policy making; a bureaucracy imbued with a professional ethos; an executive arm of government accountable for its actions; a strong civil society participating in public affairs, and all behaving under the rule of law† (World Bank, 1997). 2. 3. One of the authors of this paper has been involved in the design of regulatory institutions for Malawi.This expresses the observed data in each cluster as a linear function of the unobserved common component of governance, plus a disturbance ter m to capture perception errors and sampling variation in each indicator. 4. However, neither neoclassical nor endogenous growth theory gave regulation an explicit role. By assuming that output is at the limit provided by the available factor inputs and technology, neoclassical growth theory implicitly assumed no regulatory distortions. 5. Benhabib and Spiegel (1994) argue that the initial level of human capital can affect the growth path of productivity.Olson et al (1998) also use secondary school enrolment as a proxy explanatory variable in their growth study. 6. The most recent data set provided by Kauffman et al (2005) provides bi-annual data on indicators of governance over the period 1996-2004. In common with most empirical research in this area, we have converted time series data on the variables we have used in this study into 5-year averages for the period 1980-2000. However, if we were to do the same with the regulatory indices available it would give us only one observatio n for each country. If we were to extend our data to 2004, we would get two observations on these indices.Time dimensions of data on regulatory governance in either case would be too few to be able to apply panel data. In addition, given that these indicators change very slowly over time, as also acknowledged by Kauffman et al. , and that they only relate to the most recent periods, we do not find it informative to try to use them in a panel data analysis. We were able to confirm the stability of the regulation variables by replacing the data for 2000 with data for 1996 and 1998. The effect on our results was negligible (the results can be obtained from the authors). 7.There are two estimation procedures for panel data, fixed and random effects. In our case, the fixed effect method is the more appropriate one to use for the following reasons: (a) a priori we expect that 31 regulatory governance proxies to be correlated with the intercept term for each country; those with a poor or w eak regulatory governance are also expected to perform relatively badly in terms of economic performance; (b) we are interested in measuring differences between countries included in our data set; the parameter estimate for country dummies (the intercept term for each country) is a proxy for these differences.Intercepts in turn are used as a dependent variable in the second stage regression to establish the link between regulatory governance and country characteristics captured by the intercept term. The fixed effects method allows us to do this; (c) in small samples, similar to the one we are using here, there may be practical problems preventing parameter estimation when the random effect model is applied; this is not the case with the fixed effect model. For a more detailed discussion of these issues, see Verbeek (2000).Also, we applied the Hausman specification test and this confirmed that the fixed effect model is the more appropriate technique for our data. 8. http://www. worl dbank. org/wbi/governance/pubs/govmatters4. html The series constructed are composite indexes, which are based on a number of variables generated at different points in time. Information for each country on these proxies, therefore, generally relates to a period rather than a specific year. Kauffman and Kraay (2005) highlight certain issues relating to the quality of the data used, particularly when it is utilised for making comparisons across countries.However, we are not aware of better regulatory quality data, while conceding that better quality data could reveal different results to those reported here. Nevertheless, based on the significance level of the relevant variables in our regressions, we are fairly confident that any differences in the results would relate to the magnitude of these effects rather than their sign. 9. A number of the explanatory variables were logged. In the literature the basic growth accounting model is generally exponential (e. g. Cobb-Douglas).Once lo gged, it becomes a linear relationship which can then be estimated. For the other explanatory variables in our model, logging helped to solve problems of serial correlation and heteroscedasticity. 10. The difference in parameter estimates for the regulatory index is due to the scale effect generated by the weight used in calculating the first principal component of the two indicators. 11. However, we would not wish to over-emphasise the importance of this result given the data limitations as pointed out in Kauffman et al (2005).One could also argue that different proxies may have different dynamic effects on growth and that broader indicators of governance may require a longer period of time to produce their full effect on economic growth. 32 12. Net in this case applies to the log difference of different investment shares in GDP (physical and human in this case) and (d+n+g), where d is the rate of depreciation of capital per annum; n is the rate of population growth and g is a prox y for rate of technical change. As is the practice in the literature, (d+g) is assumed to be 5%. The specification is based on a Solow/Augmented Solow model. 3. 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