Critical Analysis of Dramatic Irony in Hamlet

Critical Analysis of Dramatic Irony in Hamlet Ophelia loves Hamlet although we believe he doesn’t feel the same way towards her by the way he treats her at certain times in the play, but he truly in the end does show he loved Ophelia. This incident manipulates audience sympathies, develops character and develops the conflict of the play. It manipulates the audience sympathies because it’s showing something that the audience has probably seen in reality.When there’s an incident like this occurring in real life, people will feel sad because of the negative things that are happening to a person. In this incident, the audience knows that she’s been falling for Hamlet, and still the audience would prefer seeing the best outcome happen to Ophelia, though the audience knows the reason for it to not happen, therefore the audience sympathies become manipulated. This incident develops the character because by Hamlet not feeling the way she does towards him, it gives the audience an insight on how Hamlet feels about women.In this case, the audience can see that Hamlet’s disgust of his mother’s sudden marriage makes him become an antagonist towards women. He thinks they’re all alike, easy to persuade like his mother was persuaded by his uncle and in haste too. It develops the conflict of the play because throughout the play, a new negative feeling of Hamlet’s, always becomes expressed, and follows one after another. It builds on to the play, which makes Hamlet say later on, â€Å"to be or not to be. Each time Hamlet feels bad the more he doesn’t value his life and the more he feels like being dead. In conclusion, this is how the incident has an affect. It does so many things to the play, like how it brings out a character, how it reaches out to an audience, and how it builds on the conflict. This incident is one of important parts of the play because without it, we may not see Hamlet the way we see it now.

Examine the Way Shakespeare Presents the Relationship Between Romeo and Rosaline and Romeo and Juliet in the Early Parts of the Play Essay

Examine the way Shakespeare presents the relationship between Romeo and Rosaline and Romeo and Juliet in the early parts of the play. Introduction * One of the most the most tragic love stories. * Romeo portrayed as the quintessential hero * Romeo characterised as young man transformed by love (upon closer analysis) * This can be seen in Romeo’s initial interest in Rosaline, which is superficial and passive in comparison to the more complex and active relationship he develops with Juliet. * Shakespeare employs a diverse use of detailed language and literary techniques to illustrate this Paragraph 1 * Rosaline: Romeo’s obsession. Belief of genuine love but unrequited (quote) * Hyperbolic language(quote) * Use of oxymoron’s – state of mind, turmoil (quote) * Confusion stems from rejection * Love is intoxicating, not enjoying his experience – metaphor (quote) Paragraph 2 * Convinced love is madness (quote) * Love has made him lose himself (quote) * Discovers love is futile – Rosaline determined to stay chaste.(quote) * Aesthete side is revealed when describing her, focus on Rosaline’s physical beauty and attractiveness. Paragraph 3: * Military language – love is a battlefield (quote) * Language relating to death – focusing on aesthetics/ main theme of play * As if Juliet already knows fate (quote) Paragraph 4: * Light imagery – predominant feature (quote) * Despite Romeo’s great declarations of love for Rosaline, his feelings are actually fleeting, as shown by his behaviour when he spies young Juliet. (quote) He is smitten at first sight, * Contrast of light and dark (quote) Paragraph 5: * Romeo’s use of religious imagery – comparing meeting Juliet to religious experience (quote) * Convinced that one kiss will clear him of his sins (quote) * Religious imagery – sees Juliet as a deity or a descendant from heaven (quote) – more light imagery * Reference to time – (quote) implies that Juliet feels the time is longer than it is before she next sees Romeo Conclusion: * Different language used by Romeo for Rosaline and Juliet * Rosaline’s darkness opposed to Juliet’s light (quote) * Loses identity just like with Rosaline (quote) * Large amount of biblical allusions used * Explanation of fate (quote) * Romeo relationship with Juliet more important than Rosaline – instantly forgotten (quote) * Not actually in love but with the concept of love. Paragraph 1| Paragraph 2| Paragraph 3| Paragraph 4| Paragraph 5| conclusion| Out of her favour, where I am in love| It is madness, most discreet| She will not be hit with cupid arrowAssailing, siege| It is the east and Juliet is the sunTwo of the fairest stars in heaven| Saints, pilgrim, holy, prayer, shrine| Arise fair sun and kill the envious moon| O brawling love O loving hate| Tut, I have lost myself, I am not here. This is not Romeo, he’s some other where.| She is rich in beauty, only poor. That, when she dies, with beauty dies her store| Beauty too rich for use, for earth too dear!| Thus from my lips by thine sin is purged| I know not how to tell thee who I am| Feather of leadBright smokeCold fireSick health| she hath Dians wit, and, in strong proof of chastity well armed| My grave is like to be my wedding bed| As a rich jewel in an Ethiops ear. So shows a snowy dove trooping with crows.| Bright angel Winged messenger of heaven| Star crossed lovers take their life| Love is a smoke made with the fume of sighs| | | | I will not fail; tis’ twenty years till then| Did my heart love till now?| Although, however, to begin with, despite, in addition to this, where as, contradictorily, in conclusion, paradoxically, nevertheless, to sum up. This suggests, this demonstrates/portrays, moreover, possibly, doubtless,  arguably, indisputably, unquestionably, undeniably, alternatively, conclusively, this signifies, this could represent. On the other hand, likewise, similarly, in the same way, equally, it could be argued. Consequently, as a result, therefore, thus, evidently, subsequently, ironically, hence, naturally.

Coso Presentation

COSO REPORT SUMMARY CHAPTER 1: DEFINITION Internal Control is a process, effected by an entity’s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: – Effectiveness and efficiency of operations – Reliability or financial reporting – Compliance with applicable laws and regulations. Internal control is: – A process; Internal control is not one event or circumstance, but a series of actions that permeate an entity’s activities.These actions are pervasive, and are inherent in the way management runs the business. Business processes are managed through the basic management processes of planning, executing and monitoring. They should be â€Å"built in† rather than â€Å"built on†. â€Å"Building in† controls can directly affect an entity’s ability to reach its goals, and supports businesses’ quality initia tives. – People; Internal control is effected by a board of directors, management and other personnel in an entity.Internal control affects people’s actions. These realities affect, and are affected by, internal control. – Reasonable assurance; Internal control, not matter how well designed and operated, can provide only reasonable assurance to management and the board of directors regarding achievement of an entity’s objectives. The likelihood of achievement is affected by limitations inherent in all internal control systems, such as human judgment. Objectives; Every entity sets out on a mission, establishing objectives it wants to achieve and strategies for achieving them. Objectives fall into three categories: – Operations – relating to effective and efficient use of the entity’s resources – Financial reporting – relating to preparation of reliable published financial statements – Compliance – relating t o the entity’s compliance with applicable laws and regulations Components Internal control consists of five interrelated components: Control environment; The core of any business is people – their individual attributes, including integrity, ethical values and competence – and the environment in which they operate – Risk assessment; The entity must be aware of and deal with the risks it faces. It must set objectives, integrated with the sales, production, marketing, financial and other activities so that the organization is operating in concert. It also must establish mechanisms to identify, analyze and manage the related risks. Control activities; Control policies and procedures must be established and executed to help ensure that the actions identified by management as necessary to address risks to achievement of the entity’s objectives are effectively carried out. – Information and communication; Surrounding these activities are informatio n and communication systems. These enable the entity’s people to capture and exchange the information needed to conduct, manage and control its operations – Monitoring; The entire process must be monitored, and modifications made as necessary.In this way, the system can react dynamically, changing as conditions warrant. There is a direct relationship between objectives, which are what an entity strives to achieve, and components, which represent what is needed to achieve the objectives. Internal control is relevant to an entire enterprise, or to any of its unit or activities. Effectiveness Internal control can be judged effective in each of the three categories, respectively, if the board of directors and management have reasonable assurance that: – They understand the extent to which the entity’s operations objectives are being achieved. Published financial statements are being prepared reliably. – Applicable laws and regulations are being complie d with. While internal control is a process, its effectiveness is a state or condition of the process at a point in time. Although all five criteria must be satisfied, this does not mean that each component should function identically, or even at the same level, in different entities. The following chapters should be considered when determining whether an internal control system is effective.It should be recognized: – Because internal control is a part of the management process, the components are discussed in the context of what management does in running a business. – The principles discussed apply to all entities, regardless of size. – Each component chapter contains an â€Å"evaluation† section with factors one might consider in evaluating the component. CHAPTER 2: CONTROL ENVIRONMENT The control environment has a pervasive influence on the way business activities are structured, objectives established and risks assessed.It also influences control act ivities, information and communication systems, and monitoring activities. The control environment is influenced by the entity’s history and culture. It influences the control consciousness of its people => â€Å"tone at the top†. Integrity and ethical values An entity’s objectives and the way they are achieved are based on preferences, value judgments and management styles. Those preferences and value judgments, which are translated into standards of behavior, reflect management’s integrity and its commitment to ethical values.Because an entity’s good reputation is so valuable, the standard of behavior must go beyond mere compliance with law. Integrity and ethical values are essential elements of the control environment, affecting the design, administration and monitoring of other internal control components. Top management must balance the concerns of the enterprise, its employees, suppliers, customers, competitors and the public. Balancing these concerns can be a complex and frustrating effort because interests are often at odds.Managers of well-run enterprises have increasingly accepted the view that â€Å"ethics pays†- that ethical behavior is good business. Ethical behavior and management integrity are a product of the â€Å"corporate culture†. Corporate culture includes ethical and behavioral standards, how they are communicated and how they are reinforced in practice. Official policies specify what management wants to happen. Corporate culture determines what actually happens, and which rules are obeyed, bent or ignored. Top management – starting with the CEO – plays a key role in determining the corporate culture.Individuals may engage in dishonest, illegal or unethical acts simply because their organizations give them strong incentives or temptations to do so. Emphasis on â€Å"result,† particularly in the short term, fosters an environment in which the price of failure becomes ver y high. Incentives cited for engaging in fraudulent or questionable financial reporting practices and, by extension, other forms of unethical behavior are: – Pressure to meet unrealistic performance targets, particularly for short-term results – High performance-dependent rewards, and – Upper and lower cutoffs on bonus plansThe study also cites â€Å"temptations† for employees to engage in improper acts: – Nonexistent or ineffective controls, such as poor segregation of duties in sensitive areas, that offer temptations to steal or to conceal poor performance – High decentralization that leaves top management unaware of actions taken at lower organizational levels and thereby reduces the chances of getting caught. – A weak internal audit function that does not have the ability to detect and report improper behavior – An ineffective board of directors that does not provide objective oversight of top management. Penalties for impr oper behavior that are insignificant or unpublished and thus lose their value as deterrents. In addition to the incentives and temptations just discussed, the aforementioned study found a third cause of fraudulent and questionable financial reporting practices: ignorance. The study found that â€Å"in many of the companies that have suffered instances of deceptive financial reporting, the people involved either did not know what they were doing was wrong or erroneously believed they were acting in the organization’s best interest†.This ignorance is often caused by poor moral background or guidance, rather than by an intent to deceive. The most effective way of transmitting a message of ethical behavior throughout the organization is by example. A study some years ago noted that a formal code of conduct is â€Å"a widely used method of communicating to employees the company’s expectations about duty and integrity†. Of particular importance are resulting pe nalties to employees who violate such codes, mechanisms that exist to encourage employee reporting of suspected violations, and disciplinary actions against employees who fail to report violations.Commitment to competence Competence should reflect the knowledge and skills needed to accomplish tasks that define the individual’s job. Management needs to specify the competence levels for particular jobs and to translate those levels into requisite knowledge and skills. There often can be trade-off between the extent of supervision and the requisite competence level of individual. Board of directors or Audit Committee The control environment and â€Å"tone at the top† are influenced significantly by the entity’s board of directors and audit committee.Factors include the board or audit committee’s independence from management, experience and stature of its members, extent of its involvement and scrutiny of activities, and the appropriateness of its action. Ano ther factor is the degree to which difficult questions are raised and pursued with management regarding plans or performance. Interaction of the board or audit committee with internal and external auditors is another factor affecting the control environment.Because of its importance, an active and involved board of directors, board of trustees or comparable body – possessing an appropriate degree of management, technical and other expertise coupled with the necessary stature and mind set so that it can adequately perform the necessary governance, guidance and oversight responsibilities – is critical to effective internal control. It is necessary that the board contain outside directors. Management’s philosophy and operating style Management’s philosophy and operating style affect the way the enterprise is managed, including the kinds of business risks accepted.An informally managed company may control operations largely by face-to-face contract with key m anagers. A more formally managed one may rely more on written policies, performance indicators and exception reports. Organizational structure An entity’s organizational structure provides the framework within which its activities for achieving entity-wide objectives are planned, executed, controlled and monitored. Activities may relate to what is sometimes referred to as the value chain: inbound (receiving) activities, operations or production, outbound (shipping) marketing, sales and service.There may be support functions, relating to administration, human resources or technology development. Significant aspects of establishing a relevant organizational structure include defining key areas of authority and responsibility and establishing appropriate lines of reporting. An entity develops an organizational structures suited to its needs: centralized, decentralized, direct reporting lines, matrix, product line, geographical location, distribution or marketing network, governm ental, or not-for-profit structure. The appropriateness of an entity’s organizational structure depends, in part, on its size and the nature of its activities.A highly structured organization, including formal reporting lines and responsibilities, may be appropriate for a large entity with numerous operating divisions, including foreign operations. However, it could impede the necessary flow of information in a small entity. Whatever the structure, an entity’s activities will be organized to carry out the strategies designed to achieve particular objectives. Assignment of authority and responsibility This includes assignment of authority and responsibility for operating activities, and establishment of reporting relationships and authorization protocols.There is a growing tendency to push authority downward to bring decision-making closer to front-line personnel. Alignment of authority and accountability often is designed to encourage individual initiatives, within lim its. Delegation of authority, or â€Å"empowerment,† means surrendering central control of certain business decisions to lower echelons – to the individuals who are closest to everyday business transactions. A critical challenge is to delegate only to the extent required to achieve objectives. Another challenge is ensuring that all personnel understand the entity’s objectives.Increased delegation sometimes is accompanied by or the result of streamlining or â€Å"flattening† of an entity’s organizational structure, and is intentional. Purposeful structural change to encourage creativity, initiative and the capability to react quickly can enhance competitiveness and customer satisfaction. The control environment is greatly influenced by the extent to which individuals recognize that they will be held accountable. This holds true all the way to the chief executive, who has ultimate responsibility for all activities within an entity, including the inte rnal control system. Human resource policies and practicesHuman resource practices send messages to employees regarding expected levels of integrity, ethical behavior and competence. Such practices relate to hiring, orientation, training, evaluating, counseling, promoting, compensating and remedial actions. It is essential that personnel be equipped for new challenges as issues that enterprises face change and become more complex – driven in part by rapidly changing technologies and increasing competition. The impact of an ineffective control environment could be far reaching, possibly resulting in a financial loss, a tarnished public image or a business failure.While every entity should embrace the concepts, small and mid-size entities may implement the control environment factors differently than larger entities. Their own integrity and behavior, however, is critical and must be consistent with the oral message because of the first-hand contact that employees have with them . Usually the fewer the levels of management, the faster the message is carried through an organization of what conduct is acceptable. Evaluation should be based on these 7 aspects CHAPTER 7: LIMITATIONS OF INTERNAL CONTROLIn considering limitations of internal control, two distinct concepts must be recognized: – First, internal control – even effective internal control – operates at different levels with respect to different objectives. But it cannot provide even reasonable assurance that the objectives themselves will be achieved. – Second, internal control cannot provide absolute assurance with respect to any of the three objectives categories. The first set of limitations acknowledges that certain events or conditions are simply outside management’s control. The second has to do with the reality that no system will always do what it’s intended to do.The effectiveness of controls will be limited by the realities of human frailty in the ma king of business decisions. Some decisions based on human judgment may later, with the clairvoyance of hindsight, be found to produce less than desirable results, and may need to be changed. – Breakdowns; Personnel may misunderstand instructions. They may make judgment mistakes. Or they may commit errors due to carelessness, distraction, or fatigue. – Management override; An internal control system can only be as effective as the people who are responsible for its functioning.Even in effectively controlled entities – those with generally high levels of integrity and control consciousness – a manager might be able to override internal control. Management override means here, overruling prescribed policies or procedures for illegitimate purposes with the intent of personal gain or an enhanced presentation of an entity’s financial condition or compliance status. Management override should not be confused with management intervention. – Collusio n; The collusive activities of two or more individuals can result in control failures.Individuals acting collectively to perpetrate and conceal an action from detection often can alter financial data or other management information in a manner that cannot be identified by the control system. – Costs versus benefits; Resources always have constraints, and entities must consider the relative costs and benefits of establishing controls. Cost and benefit measurements for implementing controls are done with different levels of precision. The complexity of cost-benefit determinations is compounded by the interrelationship of controls with business operations.Cost-benefit determinations also vary considerably depending on the nature of the business. The challenge is to find the right balance. CHAPTER 8: ROLES AND RESPONSIBILITIES Internal and external parties contribute, each in his or her own way, to effective internal control. Parties external to the entity may also help the entit y achieve its objectives through actions that provide information useful to the entity in effecting control, or through actions that independently contribute to entity’s objective. Internal parties: Management Management is directly responsible for all activities of an entity, including its internal control system.Naturally, management at different levels in an entity will have different internal control responsibilities. More than any other, the chief executive sets the â€Å"tone at the top† that affects control environment factors and other components of internal control. The CEO has influence over the selection of the board of directors. The CEO generally fulfills this duty by: – Providing leadership and direction to senior managers. – Meeting periodically with senior managers responsible for the major functional areas – sales, marketing, production, procurement, finance, human resources, etc. to review their responsibilities, including how the y are controlling the business. Senior managers in charge or organizational units have responsibility for internal control related to their units’ objectives. They provide direction, more hands-on role. Often these managers are directly responsible for determining internal control procedures that address unit objectives. Financial offices. Of particular significance to monitoring are finance and controllership officers and their staffs, whose activities cut across, up and down the operating and other units of an enterprise. As a member of top management, the chief accounting officer helps set the tone of the organization’s ethical conduct; is responsible for the financial statements; generally has primary responsibility for designing, implementing and monitoring the company’s financial reporting system; and is in a unique position regarding identification of unusual situations caused by fraudulent financial reporting†. Internal parties: Board of directors Management is accountable to the board of directors or trustees, which provides governance, guidance and oversight. By selecting management, the oard ahs a major role in defining what it expects in integrity and ethical values, and can confirm its expectations through its oversight activities. Effective board members are objective, capable and inquisitive. Audit committee. Management is responsible for the reliability of the financial statements, but an effective audit committee plays an important role. The audit committee is in a unique position: it has the authority to question top management regarding how it is carrying out its financial reporting responsibilities, and it also has authority to ensure that corrective action is taken.The Treadway commission emphasized the value of audit committees and recommended that all public companies be required to established audit committees composed solely of independent directors. Other committees are: compensation committee, finance commi ttee, nominating committee, employee benefits committee and other committees. Internal parties: Internal auditors Internal auditors directly examine internal controls and recommend improvements. Internal auditors should: Review the reliability and integrity of financial and operating information and the means used to identify, measure, classify, and report such information – Review the systems established to ensure compliance with those policies, plans, procedures, laws and regulations which could have a significant impact on operations and reports and should determine whether it is in compliance – Review the means of safeguarding assets and verify the existence of these assets – Appraise the economy and efficiency with which resources are employed – Review operations to ascertain whether results are consistent with established objectives and goals and whether operations are being carried out as planned. Organizational position and authority involve such matters as reporting line to an individual who has sufficient authority to ensure appropriate audit coverage, consideration and response; selection and dismissal of the director of internal auditing only with board of directors’ or audit committee’s concurrence; internal auditor access to the board or audit committee; and internal auditor authority to follow up on findings and recommendations.Internal auditors are objective, avoid potential and actual conflicts of interest and bias, rotate and not assume operating responsibilities. Internal Parties: Other entity personal – First, virtually all employees play some role in effecting control – Second, all personnel should be responsible for communicating to a higher organizational level problems in operations, noncompliance with the code of conduct, or other violations of policy or illegal actions External Parties: External auditors They bring to management and the board a unique independent and objective vi ew, and contribute to an entity’s achievement of its financial reporting objectives, as well as other objectives.The auditor expresses an opinion on the fairness of the financial statements in conformity with generally accepted accounting principles, and thus contributes to the entity’s financial reporting objectives. Auditors conducting a financial statement audit do provide information useful to management in carrying out their internal control-related responsibilities: – by communicating audit findings, analytical information and recommendations for use in taking actions necessary to achieve established objectives – by communicating findings regarding deficiencies in internal control that come to their attention, and recommendations for improvement External Parties: Legislators and regulatorsLegislators and regulators affect the internal control systems of many entities, either through requirements to establish internal controls or through examinations of particular entities. They affect entities’ internal control system in two ways. They establish rules that provide the impetus for management to ensure that internal control systems meet the minimum statutory and regulatory requirements. And, pursuant to examination of a particular entity, they provide information used by the entity’s internal control system, and provide recommendations and sometimes directives to management regarding needed internal control system improvements. External Parties: parties interacting with the entity (customer, supplier, vendor) These parties provide information that can be extremely important for objectives.External Parties: Financial Analysts, Bond Rating Agencies and the News Media CHAPTER 3: RISK ASSESSMENT Objective setting is a precondition to risk assessment. There must first be objectives before management can identify risks to their achievement and take necessary actions to manage the risks. Objective setting, then, is a key part of the management process. At the entity level, objectives often are represented by the entity’s mission and value statements. Along with assessments of the entity’s strengths and weaknesses, and of opportunities and threats, they lead to an overall strategy. These subobjectives or activity-level objectives, include establishing goals and may deal with product line, market, financing and profit objectives.By setting objectives at the entity and activity levels, an entity can identify critical success factors. These are key things that must go right if goals are to be attained. Critical success factors exist for the entity, a business unit, a function, a department or an individual. Categories of objectives: Operations objectives: Operations objectives relate to achievement of an entity’s basic mission – the fundamental reason for its existence. Operations objectives need to reflect the particular business, industry and economic environments in which the entity functions. Management must see to it that objectives are based on the reality and demands of the marketplace and are expressed in terms that allow meaningful performance measurements.A clear set of operations objectives and strategies, linked to subobjectives, is fundamental to success. They provide a focal point toward which the entity will commit substantial resources. Financial Reporting objectives: Financial reporting objectives address the preparation of reliable published financial statements, including interim and condensed financial statements and selected financial data derived from such statements. Entities need to achieve financial reporting objectives to meet external obligations. Investors, creditors, customers and suppliers often rely on financial statements to assess management’s performance and to compare it with peers and alternative investments. Fair representation is efined as: – The accounting principles selected and applied have general acceptance – The accounting principles are appropriate in the circumstances – The financial statements are informative of matters that may affect their use, understanding and interpretation – The information presented is classified and summarized in a reasonable manner, that is, it is neither too detailed nor too condensed – The financial statements reflect the underlying transactions and events in a manner that presents the financial position, results of operations and cash flows stated within a range of acceptable limits, that is, limits that are reasonable and practical to attain in financial statements Compliance objectives: Entities must conduct their activities, and often take specific actions, in accordance with applicable laws and regulations.These laws and regulations establish minimum standards of behavior, which the entity integrates into its compliance objectives. An entity’s compliance record with laws and regulations can significantly – either positively or negatively – affect its reputation in the community. An objective in one category may overlap or support an objective in another. Another set of objectives relates to â€Å"safeguarding of resources†. Although these are primarily operations objectives, certain aspects of safeguarding can fall under the other categories. The category in which an objective falls can sometimes depend on circumstances. Objectives should be complementary and linked.Not only must entity-wide objectives be consistent with the entity’s capabilities and prospects, they also must be consistent with the objectives of its business units and functions. Entity-wide objectives must be broken down into subobjectives, consistent with the overall strategy, and linked to activities throughout the organization. Where, however, objectives depart form an entity’s past practices, management must address the linkages or run increased risks. Activity objectives also need to be clear, that is, readily understood by the people taking the actions toward their achievement. They must also be measurable. It is useful to relate an activity’s overall set of objectives to resources available.A way to relieve further resource constraint is to question activity objectives that do not support entity-wide objectives and the entity’s business processes. Another means of balancing objectives and resources is to identify activity objectives that are very important or critical to achieving entity-wide objectives. Objectives provide the measurable targets which the entity moves in conducting its activities. The goal of internal control in this area focuses primarily on: developing consistency of objectives and goals throughout the organization, identifying key success factors and timely reporting to management of performance and expectations.Although success cannot be ensured, management should have reasonable assurance of being alerted when objec tives are in danger of not being achieved. Risks The process of identifying and analyzing risk is an ongoing iterative process and is a critical component of an effective internal control system. Management must focus carefully on risks at all levels of the entity and take the necessary actions to manage them. Risk identification An entity’s performance can be at risk due to internal or external factors. Regardless of whether an objective is stated or implied, an entity’s risk-assessment process should consider risks that may occur. Risk identification is an iterative process and often is integrated with the planning process.Entity level: risks at the entity-wide level can arise from external or internal factors. External factors examples: – Technological developments can affect the nature and timing of research and development, or lead to changes in procurement – Changing customer needs or expectations can affect product development, production process, customer service, pricing or warranties. – Competition can alter marketing or service activities – New legislation and regulation can force changes in operating policies and strategies – Natural catastrophes can lead to changes in operations or information systems and highlight the need for contingency planning. Economic changes can have an impact on decisions related to financing, capital expenditures and expansion. Internal factors examples: – A disruption in information systems processing can adversely affect the entity’s operations. – The quality of personnel hired and methods of training and motivation can influence the level of control consciousness within the entity. – A change in management responsibilities can affect the way certain controls are effected. – The nature of the entity’s activities, and employee accessibility to assets, can contribute to misappropriation of resources. – An unassertive or inef fective board or audit committee can provide opportunities for indiscretions.Risk may be identified in connection with short- and long-range forecasting and strategic planning. What is important is that management considers carefully the factors that may contribute to or increase risk. Some factors to consider include: past experiences of failure to meet objectives; quality of personnel; changes affecting the entity such as competition, regulations, personnel, and the like; existence of geographically distributed, particularly foreign, activities; significance of an activity to the entity; and the complexity of an activity. Once the major contributing factors have been identified, management can then consider their significance and, where possible, link risk factors to business activities. Activity-level.In addition to identifying risk at the entity level, risks should be identified at the activity level. Dealing with risk at this level helps focus risk assessment on major business units or functions such as sales, production, marketing, technology development, and research and development. Potential causes of failing to achieve an objective range from the obvious to the obscure, and form the significant to the insignificant in potential effect. Risk analysis After the entity has identified entity-wide and activity risks, a risk analysis needs to be performed. The process – which may be more or less formal – usually includes: – Estimating the significance of the risk Assessing the likelihood (or frequency) of the risk occurring – Considering how the risk should be managed – that is, an assessment of what actions need to be taken. There are numerous methods for estimating the cost of a loss from an identified risk. Management should be aware of them and apply them as appropriate. However, many risks are indeterminate in size. At best they can be described as large, moderate or small. Once the significance and likelihood of ris k have been assessed, management needs to consider how the risk should be managed. This involves judgment based on assumptions about the risk, and reasonable analysis of costs associated with reducing the level of risk.Sometimes actions can virtually eliminate the risk, or offset its effect if it does occur. Note that there is a distinction between risk assessment, which is part of internal control and the resulting plans, programs or other actions deemed necessary by management to address the risks. A key part of the larger management process, but not an element of the internal control system. Along with actions for managing risk is the establishment of procedures to enable management to track the implementation and effectiveness of the action. Before installing additional procedures, management should consider carefully whether existing ones may be suitable for addressing identified risks.Management also should recognize that it is likely some level of residual risk will always ex ist, not only because resources are always limited, but also because o other limitations inherent in every internal control system. It is often critical to the entity’s success. Managing change Every entity needs to have a process, formal or informal, to identify conditions that can significantly affect its ability to achieve its objectives. A key part of that process involves information systems that capture, process and report information about events, activities and conditions that indicate changes to which the entity needs to react. With the requisite information systems in place, the process to identify and respond to changing conditions can be established. Circumstances demanding special attention: Changed operating environment – A changed regulatory or economic environment can result in increased competitive pressures and significantly different risks – New personnel – high turnover of personnel, in the absence of effective training and supervision , can result in breakdowns – New or revamped information systems – Normally effective controls can break down when new systems are developed, particularly when done under unusually tight time constraints – Rapid growth – When operations expand significantly and quickly, existing systems may be strained to the point where controls can break down – New technology – when new technology is being incorporated, a high likelihood exists that internal controls need to be modified. – New lines, products, activities – unfamiliar situations, controls may be inadequate – Corporate restructurings – may be accompanied by staff reductions and inadequate supervision and segregation of duties. – Foreign operations – the expansion or acquisition of foreign operations carries new and often unique risks that management should address. To the extent practicable, mechanisms should be forward-looking, so an entity can anti cipate and plan for significant changes.Early warning systems should be in place to identify data signaling new risks. However, as with other control mechanisms, the related costs cannot be ignored. No entity has sufficient resources to obtain and analyze completely the information about all the myriad evolving conditions that can affect it. It is often difficult to know whether seemingly significant information is the beginning of an important trend, ore merely an aberration. The risk-assessment process is likely to be less formal and less structured in smaller entities than in larger ones, but the basic concepts of this internal control component should be present in every entity, regardless of size.Risk assessment in smaller entity can be particularly effective because the in-depth involvement of the CEO and other key managers often means that risks are assessed by people with both access to the appropriate information and a good understanding of its implications. Action plans ca n be devised and implemented quickly with limited number of people. They can then follow up as needed to ensure that the necessary actions are being taken. CHAPTER 4: CONTROL ACTIVITIES Control activities are policies and procedures, which are the actions of people to implement the policies, to help ensure that management directives identified as necessary to address risks are carried out.Many different descriptions of types of control activities have been put forth, including preventive controls, detective controls, manual controls, computer controls and management controls. Following are certain control activities commonly performed by personnel at various levels in organizations. – Top level reviews – Reviews are made of actual performance versus budgets, forecasts, prior periods and competitors – Direct functional or activity management – managers running functions or activities review performance reports – Information processing – A var iety of controls are performed to check accuracy, completeness and authorization of transactions. Data entered are subject to edit checks or matching to approved control files. Physical controls – Equipment, inventories, securities, cash and other assets are secured, physically, and periodically counted and compared with amounts shown on control records. – Performance indicators – Relating different sets of data – operating or financial – to one another, together with analyses of the relationships and investigate and corrective actions, serve as control activities. – Segregation of Duties – duties are divided, or segregated, among different people to reduce the risk of error or inappropriate actions. Control activities usually involve two elements: a policy establishing what should be done and, serving as a basis for the second element, procedures to effect the policy. But regardless of whether a policy is written, it must be implemen ted thoughtfully, conscientiously and consistently.A procedure will not be useful if performed mechanically without a sharp continuing focus on conditions to which the policy is directed. It is essential that conditions identified as a result of the procedures be investigated and appropriate corrective actions taken. Along with assessing risks, management should identify and put into effect actions needed to address the risks. The actions identified as addressing a risk also serve to focus attention on control activities to be put in place to help ensure that the actions are carried out properly and in a timely manner. Control activities are very much a part of the process by which an enterprise strives to achieve its business objectives. Control activities serve as mechanisms for managing the achievement of that objective.Such activities might include tracking the progress of the development of the customer buying histories against established timetables, and steps to ensure accura cy fo the reported data. Controls over information systems Two broad groupings of information systems control activities can be used. The first is general controls – which apply to many if not all application systems and help ensure their continued, proper operation. The second category is application controls, which include computerized steps within the application software and related manual procedures to control the processing of various types of transactions. Together, these controls serve to ensure completeness, accuracy and validity of the financial and other information in the system.General controls commonly include controls over data center operations, system software acquisition and maintenance, access security, and application system development and maintenance. These controls apply to all systems – mainframe, minicomputer and end-user computing environments. Application controls are designed to control application processing, helping to ensure the completen ess and accuracy of transaction processing, authorization and validity. Particular attention should be paid to an application’s interfaces, since they are often linked to other systems that in turn need control to ensure that all inputs are received for processing and all outputs are distributed appropriately.Controls over system development requiring thorough reviews and testing of applications ensure that the logic of the report program is sound, and that it has been tested to ascertain that all exceptions are reported. To provide control after implementation of the application, controls over access and maintenance ensure that applications are not accessed or changed without authorization and that required, authorized changes are made. The data center operations controls and systems software controls ensure that the right files are used and updated appropriately. The relationship between the application controls and the general controls is such that general controls are nee ded to support the functioning of application controls, and both are needed to ensure complete and accurate information processing.The concepts underlying control activities in smaller organizations are not likely to differ significantly form those in larger entities, but the formality with which they operate will vary. Further, smaller entities may find that certain types of control activities are not always relevant because of highly effective controls applied by management of the small or mid-size entity. An appropriate segregation of duties often appears to present difficulties in smaller organizations, at least on the surface. Even companies that have only a few employees, however, can usually parcel out their responsibilities to achieve the necessary checks and balances.Controls over information systems, particularly general computer controls and more specifically access security controls, may present problems to small and mid-size entities. This is because of the informal way in which control activities are often implemented. CHAPTER 5: INFORMATION AND COMMUNICATION Every enterprise must capture pertinent information – financial and non-financial, relating to external as well as internal events and activities. The information must be identified by management as relevant to managing the business. It must be delivered to people who need it in a form and timeframe that enables them to carry out their control and other responsibilities.Information is needed at all levels of an organization to run the business, and move toward achievement of the entity’s objectives in all categories – operations, financial reporting and compliance. Information is identified, captured, processed and reported by information systems. The term â€Å"information systems† frequently is used in the context of processing internally generated data relating to transactions, such as purchases and sales, and internal operating activities, such as production p rocesses. Information systems sometimes operate in a monitoring mode, routinely capturing specific data. In other cases, special actions are taken to obtain needed information.Keeping information consistent with needs becomes particularly important when an entity operates in the face of fundamental industry changes, highly innovative and quick-moving competitors or significant customer demand shifts. Systems support strategic initiatives. The strategic use of information systems has meant success to many organizations. Using technology to help respond to a better understood marketplace is a growing trend, as systems are used to support proactive rater than reactive business strategies. Integration with operations. The strategic use of systems demonstrates the shift that has occurred from purely financial systems to systems integrated into an entity’s operations.These systems help control the business process, tracking and recording transactions on a real-time basis, often inc luding many of the organization’s operations in an integrated, complex systems environment. The effect of integrated operations systems is dramatic, as can been seen in the just-in-time (JIT) inventory system. The systems themselves order and schedule arrival of new materials automatically, frequently through the use of EDI (electronic data interchange). Many of the newer production systems are highly integrated with other organizational systems and may include the organization’s financial systems. Acquisition of technology is an important aspect of corporate strategy, and choices regarding technology can be critical factors in achieving growth objectives. Decisions about its selection and implementation depend on many factors.These include organizational goals, market-place needs, competitive requirements and, importantly, how the new systems will help effect control, and in turn be subject to the necessary controls, to promote achievement of the entity’s objec tives. It is critical that reports contain enough appropriate data to support effective control. The quality of information includes ascertaining whether: – Content is appropriate – Is the needed information there? – Information is timely – Is it there when required? – Information is current – Is it the latest available? – Information is accurate – Are the data correct? – Information is accessible – Can it be obtained easily by appropriate parties?All of these questions must be addressed by the system design. If not, it is not probable that the system will not provide the information required. Communication is inherent in information systems. Internal In addition to receiving relevant data for managing their activities, all personnel, particularly those with important operating or financial management responsibilities, need to receive a clear message from top management that internal control responsibilities must be taken seriously. Both the clarity of the message and the effectiveness with which it is communicated are important. In addition, specific duties must be made clear. Without this understanding, problems are likely to arise.In performing their duties, personnel should know that whenever the unexpected occurs, attention is to be given not only to the event itself, but also to its cause. In this way, a potential weakness in the system can be identified and action taken to prevent recurrence. People also need to know how their activities relate to the work of others. People need to know what behavior is expected, or acceptable, and what is unacceptable. Personnel also need to have a means of communicating significant information upstream in an organization. Front-line employees who deal with critical operating issues every day are often in the best position to recognize problems as they arise.For such information to be reported upstream, there must be both open channels of communicati on and clear-cut willingness to listen. People must believe their superiors truly want to know about problems and will deal with them effectively. In most cases, the normal reporting lines in an organization are the appropriate communications channel. In some circumstances, however, separate lines of communication are needed to serve as a fail-safe mechanism in case normal channels are inoperative. Communication between management and the board of directors and committees are critical. Management must keep the board up to date on performance, developments, risks, major initiatives, and any other relevant events or occurrences.The better the communications to the board, the more effective it can be in carrying out its oversight responsibilities, and acting as a sounding board on critical issues and providing advice and counsel. By the same token, the board should communicate to management what information it needs, and provide direction and feedback. External There needs to be approp riate communication not only within the entity, but outside. With open communications channels, customers and suppliers can provide highly significant input on the design or quality of products or services, enabling a company to address evolving customer demands or preferences. Communications from external parties often provide important information on the functioning of the internal control system.Communications to shareholders, regulators, financial analysts and other external parties should provide information relevant to their needs, so they can readily understand the circumstances and risks the entity faces. Communication takes such forms as policy manuals, memoranda, bulletin board notices and videotaped messages, or transmitted orally. Another powerful communications medium is the action taken by management in dealing with subordinates. Managers should remind themselves, â€Å"actions speak louder than words†. Information systems in smaller organizations are likely to be less formal than in large organizations, but their role is just as significant. CHAPTER 6: MONITORINGCircumstances for which the internal control system originally was designed also may change, causing it to be less able to warn of the risks brought by new conditions. Accordingly, management needs to determine whether the internal control system continues to operate effectively. Monitoring can be done in two ways: through ongoing activities or separate evaluations. Internal control systems usually will be structured to monitor themselves on an ongoing basis to some degree. The greater the degree and effectiveness of ongoing monitoring, the less need for separate evaluations. Usually, some combinations of ongoing monitoring and separate evaluations will ensure that the internal control system maintains its effectiveness over time. It should e recognized that ongoing monitoring procedures are built in to the normal, recurring operating activities of an entity. Because they are perf ormed on a real-time basis, reacting dynamically to changing conditions, and are ingrained in the entity, they are more effective than procedures performed in connection with separate evaluations. Since separate evaluations take place after the fact, problems will often be identified more quickly by the ongoing monitoring routines. An entity that perceives a need for frequent separate evaluations should focus on ways to enhance its ongoing monitoring activities and, thereby; to emphasize â€Å"building in† versus â€Å"adding on† controls. Ongoing monitoring activitiesExamples of ongoing monitoring activities include the following: – Extent to which personnel, in carrying out their regular activities, obtain evidence as to whether the system of internal control continues to function. – Extent to which communications from external parties corroborate internally generated information, or indicate problems. – Periodic comparison of amounts recorded by the accounting system with physical assets. – Responsiveness to internal and external auditor recommendations on means to strengthen internal controls. – Extent to which training seminars, planning sessions and other meetings provide feedback to management on whether controls operate effectively. Whether personnel are asked periodically to state whether they understand and comply with the entity’s code of conduct and regularly perform critical control activities. – Effectiveness of internal audit activities. Separate evaluations While ongoing monitoring procedures usually provide important feedback on the effectiveness of other control components, it may be useful to take a fresh look from time to time, focusing directly on the system’s effectiveness. Scope and frequency. Evaluations of internal control vary in scope and frequency, depending on the significance of risks being controlled and importance of the controls in reducing the risks.Evaluati on of an entire internal control system – which will generally be needed less frequently than the assessment of specific controls – may be prompted by a number of reasons: major strategy or management change, major acquisitions or dispositions, or significant changes in operations or methods of processing financial information. The evaluation scope will also depend on which of the three objectives categories – operations, financial reporting and compliance – are to be addressed. Who evaluates. Often evaluations take the form of self-assessments, where persons responsible for a particular unit or function will determine the effectiveness of controls for their activities. Then, all results would be subject to the chief executive’s review.Internal auditors normally perform internal control evaluations as part of their regular duties, or upon special requests of the board of directors, senior management or subsidiary or divisional executives. Similarly , management may use the work of external auditors in considering the effectiveness of internal control. The evaluation process. The evaluator must understand each of the entity activities and each of the components of the internal control system being addressed. It may be useful to focus first on how the system purportedly functions, sometimes referred to as the systems design. The evaluator must determine how the system actually works. The evaluator must analyze the internal control system design and the results of tests performed.The analysis should be conducted against the backdrop of the established criteria, with the ultimate goal of determining whether the system provides reasonable assurance with respect to the stated objectives. Methodology can be qualitative/quantitative (benchmarking) Documentation. The extent of documentation of an entity’s internal control system varies with the entity’s size, complexity and similar factors. Many controls are informal and undocumented, yet are regularly performed and highly effective. An appropriate level of documentation makes the evaluation more efficient, it facilitates employees’ understanding of how the system works and their particular roles, and easier to modify.Reporting deficiencies Deficiencies in an entity’s internal control system surface from many sources, including the entity’s ongoing monitoring procedures, separate evaluations of the internal control system and external parties. A deficiency may represent a perceived, potential or real shortcoming, or an opportunity to strengthen the internal control system to provide a greater likelihood that the entity’s objectives will be achieved. One of the best sources of information on control deficiencies is the internal system itself. A number of external parties frequently provide important information on the functioning of an entity’s internal control system.In considering what needs to be communicated, it is necessary to look at the implication of findings. A seemingly simple problem with an apparent solution might have far-reaching control implications. Findings of internal control deficiencies usually should be reported to the individual responsible for the function or activity involved, who is in the position to take corrective action, but also to at the lest one level of management above the directly responsible person. This process enables that individual to provide needed support or oversight for taking corrective action, and to communicate with others in the organization whose activities may be affected.Where findings cut across organizational boundaries, the reporting should cross over as well and be directed to a sufficiently high level to ensure appropriate action. Providing needed information on internal control deficiencies to the right party is critical to the continued effectiveness of an internal control system. Protocols can be established to identify what informatio n is needed at a particular level for decision-making. Reportable conditions ( significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. SME ( more ongoing monitoring, less like to do separate (few people, notice quicker)

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In what ways did laws and actions concerning the westward expansion of the United states in the first half of the 19th Century ( - Essay Example As time passed by, however, negotiations gradually grew difficult as factions began polarizing triggered by events that defined each state’s values and interests. This was particularly evidenced during the westward territorial expansion of the US in the early 19th century. These events cultivated and advanced the schism that ultimately led to the Civil War between the North and the South. The Louisiana Purchase, for example, which was negotiated by the Jefferson government in 1803 with Napoleon Bonaparte, became an issue of contention between anti-slavery and pro-slavery in the halls of Congress. Petitions from various northern states, which were anti-slavery, urging the prohibition of slavery in the newly purchased territory, were delivered both in Congress and the Senate by their representatives. Foremost among the anti-slavery speeches were delivered by the representatives from Illinois and Pennsylvania. Representative Cook of Illinois proposed the granting of the Louisiana territory to slave owners in exchange of abandoning the practice. On the other hand, pro-slavery states such as Smith of South Carolina and Smyth of Virginia fiercely defended slavery as a natural state of condition of black people (Shearer 2004). Another historical event within the same period that saw the clash of the anti-slavery north and pro-slavery south was when Missouri applied for statehood in 1820. Most Missouri settlers at that time came from the south, bringing with them their slaves. Immediately, the anti-slavery north representatives objected to the application unless Missouri ban all future slave imports and institute a gradual slave freedom scheme, and the Senate rejected to deliberate and vote on the issue at all. In what is known as the Missouri Compromise, Missouri was finally allowed statehood conditioned on the term that all future slavery north of the southern Missouri boundary will be banned. The Compromise essentially resulted in the creation of a fictional westward north-south line that governed the state of slavery in all of the US. The anti-slavery north was at least gratified that most of the territories included in the Louisiana Purchase were north of said boundary (Bergad 2005). The Missouri Compromise turned out to have left some issues unsettled that eventually emerged when Missouri’s constitution included a provision that called for the exclusion of free Negroes and mulattoes from its jurisdiction. Once again, debates in Congress and the Senate over slavery became alive. In a subsequent negotiation known as the Second Missouri Compromise, Missouri was finally admitted for statehood with an added provision as a caveat that the provision in issue shall not imply blanket authority to enact laws that impair the rights of citizens (Bergrad 2005). The Texas application in 1836 as a slave state for admission into the Union was another instance of overt and passionate clash between pro and anti-slavery factions that eventually led to the Civil War. It was some thought, the straw that eventually broke the camel’s back. Texas was a chief producer of cotton and this industry was largely hinged on slavery labor. When Texas was admitted into the union as a slave state, the feeling of antipathy

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Organizational Analysis - Essay Example The U.S. Army Training and Doctrine Command (TRADOC) works on providing education and training to the soldiers, leaders as well as the civilians for development and it also aids the training units. The organization helps in designing, building and integrating a flexible mix of competencies, patterns as well as equipments to strengthen the U.S. Army to act as a force of significant action for America (U.S. Army Training and Doctrine Command, n.d.). TRADOC focuses on ensuring development of adaptive leaders as well as the organization, ascertaining up-gradation of the equipments and providing efficient training to develop the soldiers that is needed for shaping the Army of 2020. TRADOC employs in excess of 25,000 soldiers as well as 11,000 civilians who work each day to complete the task of training the soldiers as well as the civilians (U.S. Army Training and Doctrine Command, n.d.). The Bolman and Deal’s framework model helps to change the various conceptual approaches that an agent chooses for an issue. With due regard to the demand of the situation, alternative process may be successful for approaching the issue. The framework model of Bolman and Deal is used in the stage of planning to detect the needs of the organization for a change initiative, to analyze the institutional challenges as well as situation and to develop suitable measures (Scribd Inc. 2012). Structural: The changes made by the leaders with the utilization of this approach are focused on the structural elements between the organization and the strategy, adaptation and execution. Changes in the institutional structures work properly when the goals as well as the objectives are understandable, when relationships are understood accordingly and when there is less conflict or doubt. The commander of the TRADOC designs as well as implements the process to focus on the tasks and to develop a proper structure for the tasks with the

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Death with Dignity - Essay Example Her decision faced immense opposition from different sects of the society. Indeed, despite its aim to alleviate patient suffering, doctor assisted suicide goes against moral and ethical principles and should therefore not be allowed. Oregon was the first to implement the Death with Dignity Act in 1997. It allows terminally ill patients who are of competent mental mindset and aged over 18 to obtain lethal medication to end their lives (Yuill 61). Such patients would be required to make a written request and two oral ones in a span of 15 days. The prescribing physician should concur with the prognosis or diagnosis that supports death with dignity, and in consultation with another physician agree to offer assisted suicide. Over time, more states have embraced this legislation as a way out for patients with lingering and intolerable pain. Just a few countries in Europe have legalized death with dignity, notably, the Netherlands, Luxembourg, Switzerland and Belgium (Zakaria). Some other parts of the world, including the Ancient Greece and Rome, have been practicing doctor assisted suicide for generations (Loomis 146). However, the issue continues to elicit heated debate from different quarters on its morality and eth icality. Allowing for physician assisted suicide would lead to an inclusion of more people into the eligible groups. According to Yuill, allowing for assisted suicide would mount pressure upon people feeling that they have become a burden to their families and even healthcare providers to include more categories of people in the death with dignity category (32). This could go forth and even become euthanasia or further to involuntary euthanasia. Thus, allowing for death with dignity presents grounds for abuse of the practice, specifically when driven by greed as opposed to love. Those who should inherit from the patient could encourage premature death of

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Create a Problem Statement - Essay Example [1] Business Leadership is also a major problem for Kathy as with different outlets she would not be able to manage the task and operations of each outlets personally which is why she would need to find business managers who are capable in running the business, and even though she would be easily able to locate adept business managers, she might not be able to locate those that are well intone with the gourmet cooking business practices or are not interested in pursuing a career in this spectra of business. [2] The solutions to the problems faced by Kathy Kudler are simplistic in theory but rather difficult in practice. However, it is this same theory that has to be applied in order to ascertain practical workable solutions to the problems. The major problem being faced is related to business expansion. Even though we assume that pertinent revenue is at hand which is required for expansion, there are still other factors of expansion which need to be catered to. A clear definitive business strategy has to be created which has to encompass the geographic activities of all the business centers and yet has to be directed towards the main goal of the business.

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What is art Purposes of art - Essay Example Everyone understands what art is, yet there is hardly anyone, who can clearly define what art really is, because art is very practical, yet divine. It adds depth to our lives; it helps us to communicate emotions, feelings and thoughts. Art can be found everywhere around us, yet it has to come from within. Art is so common that at times it takes an effort to see it, yet it is also so rare and unique that, once you experience it, it lifts up the spirit and improves our lives. There is only one thing that is clear and sure about art – it always has a purpose. All of us are creative – each in his own unique way, and each of us pursue his creativity to a different extend. 3.Does art have to be visual and tangible? Explain There are different kinds of arts; some of the kinds are â€Å"visual arts†. Those are painting, sculpture, an architecture, film and photography etc. There are also other kinds of art, such as music, which is not visual by any means, and it cannot b e felt in any physical way, it is not tangible. Yet, just like a masterpiece of â€Å"visual† artwork has an effect on our senses, the same way music touches our hearts and oftentimes penetrates our senses. And the greatest effect on us has a combination of different kinds of art, like combination of visual art and music gives us theater and films. 4.For the sake of argument let’s say that the art world consists broadly of artists, art critics, museums, galleries, art dealers, art historians, art educators, art students and those who enjoy and appreciate art. Consider art as those things specifically intended to be art. Do you think that you are greatly separated from the art world? Explain. If art would only be something that we can experience in special places, such as museums and galleries; if the one could enter the world of art only with the people who gathered specifically to discuss art, or to admire it, then many people would be greatly separated from the art w orld. Fortunately, art is such an integral part of our lives that we can experience it every day. 5.Name 3 purposes of art and give an example of each. To communicate information – viewing works of great masters, we can learn historical details about people’s lives, events, etc. It can even simply tell us about emotions artist experiences; and much more. Social and political purposes – art can be a powerful way to convey a message, draw attention to problem and even to offer solutions. Spiritual purposes: architecture, literature, paintings and other arts are used to bare religious, spiritual, devotional messages. 6.What are some of the ideas art can communicate? How do you see these ideas communicated in your everyday life? Art can bring to attention wide spectrum of ideas, such a discrimination, patriotism, care for elderly, or even integrity and honesty, need for education and so much more. Mostly, in everyday life ideas are communicated through visual arts, such as television, photography, as well as music. 7. What structures or works of art are for spiritual sustenance? Are there any such structures in your community? There are various works of art that are used for spiritual sustenance, such as church buildings, sanctuaries, paintings, etc. Most communities have at least one building for worshiping, which is either a work of art in itself, or it is decorated with different artworks. 8. Briefly describe the subject matter in the art of Romare Bearden. There are many subjects Bearden addressed in his art – places he lived and worked in, landscapes, religious matter, jazz music and many more. Yet the subject matter that became his primary for 25 years is life of Afro Americans. 9. What does his art reveal about the time and place in which he (Bearden) lived? Bearden’s art reflects main concerns of the society of that time. It is easy to see that the world is really contrasting place, and at times the emotions artist expres ses about it are very mixed and complex. 10.What are three traits of creativity? Creativity is often intuitive, has a strong inner

The Organization of African Unity Now known as African Union Research Paper

The Organization of African Unity Now known as African Union - Research Paper Example Thesis statement: The organizational set up, responsibilities and social services provided by the African Union proves to be successful within the scenario of social work in Africa (special references to the social services provided by African Union in Africa and its involvement in current issues). African Union: Organizational set up   Ã‚  Ã‚  Ã‚  Ã‚   First of all, almost all the African nations have membership in African Union (AU). For instance, excluding Morocco, present strength of African Union is 53. African Union, a social work organization for creating unity among the African nations was established in the year 2002. Besides, Organisation of Africa Unity (AOU) was the mother organization of AU. Okoth (2006) opines that â€Å"Some of the guiding principles of the AU are similar to those of its predecessor, the OAU† (p. 325). The organizational set up of AU is based on centralization and concentration of power which is fully vested in the center but with equal power to the member states. For instance, the decision making force of AU is the Assembly of the African Union. Badejo (2008) states that â€Å"The AU carries out its business through many organs, agencies, and non-governmental organizations† (p. 39). The secretariat (say, African Union Commission) of AU is in Addis Ababa, which is situated in Ethiopia.  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   The AU is divided into two bodies: political and administrative.  Ã‚   As pointed out, the decision making process is principally vested upon the Assembly, which consists of members/representatives from member states. The present chairman is Bingu wa Mutharika, who represents Malawi. Besides, the representative body of AU, namely Pan African Parliament includes 265 members. Idriss Ndele Moussa is the present president of Pan African Parliament.   Ã‚  Ã‚  Ã‚  Ã‚   The Executive Council’s duty within AU includes the preparation of decisions to be taken by the Assembly. Besides, the Execu tive Council is an important political institution within the AU. The Permanent Representatives Committee, another political institution includes the ambassadors of member states within AU. The Economic, Social, and Cultural Council (ECOSOCC), a consultative body, is under AU. Moreover, the AU Commission, the secretariat or political head is presently chaired by Jean Ping.   Ã‚  Ã‚  Ã‚  Ã‚   The African Union Commission is the most important administrative wing within AU. The other administrative bodies of AU include African Commission on Human and Peoples' Rights (to resolve human rights issues among the member states), and New Partnership for Africa's Development (NEPAD) (aiming to accelerate development of the member states). The Pan-African Parliament is another important governing body which accelerates the smooth functioning of AU as an influential organization. So, one can easily identify that the AU follows the centralized mode of power division. But this centralization of power does not limit the power of the member states because decision making power is solely vested upon the Assembly, which consists of member states. In short, the centralization of power within a single authority and the decision making power vested upon the assembly proves that the same is the best possible way that can be adopted by any social

Does God Have a Future Essay Example | Topics and Well Written Essays - 500 words

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The Cold War and U.S. Diplomacy Essay Example for Free

The Cold War and U.S. Diplomacy Essay The Cold War was the dominant conflict of the Twentieth Century. More than any other event, it defined the roles that virtually all nations played for almost 50 years. It was a truly World- Wide War, a content between two rival superpowers between the U.S. and the Soviet Union which for many years held the entire planet hostage to the threat of nuclear annihilation. By the time it was over, its players had spent the staggering sum of $15 Trillion (Windle, 2011). Regan Doctrine was not a label coined by President Reagan or his administration. It was a term used later by his critics to define his foreign policy strategy for countries around the world. The Reagan Doctrine was a strategy to aid anti-communist, or more specifically, anti-Soviet insurgencies in the Third World during Reagan’s two terms as president form 1981-1989. The primary goal was to overthrow Maxist regimes and prevent Marxist regimes from becoming established. Handelman referred Maixism as â€Å"Another of communism’s appeals was its centralized, state control of the economy. A command economy, first established in the Soviet Union, has two central features. First, the state largely owns and manages the means of production. That includes factories, banks, major trade and commercial institutions, retail establishments, and, frequently, farms. While all communist nations have allowed some private economic activity, the private sector has been quite limited, aside from nations such as China and Vietnam, which largely abandoned Marxist economics in recent years.   Second, in a command economy, state planners, rather than market forces, shape basic decisions governing production (including the quantity and price of goods produced) (Handelman, 2011, p.278). Under the Reagan Doctrine, the U.S. provided overt and covert aid to anti-communist guerrillas and resistance movements in an effort to â€Å"roll back† Soviet backed communist government in Africa, Asia, and Latin America. The doctrine was designed to diminish Soviet influence in these regions as part of the administration’s overall Cold War strategy. Reagan wasted no time getting started in the implementation of his foreign policy. The Administration’s first comprehensive â€Å"U.S. National Security Strategy.† Which was a document approved by the President in May of 1982, stated the objective to â€Å"contain and reverse the expansion of Soviet control and military presence throughout the world, and to increase the costs of Soviet support and use of proxy,  terrorist and subversive forces.† (Presidential Studies, 2006) Reagan made staunch calls for public support in his efforts. In the State of the Union Address in 1985, for example, he stated that the U.S. must â€Å"not break faith with those who are risking their lives—on every continent, from Afghanistan to Nicaragua—to defy Soviet-supported aggression.† One year later he boldly remarked that â€Å"America will support with moral and material assistance your right not just to fight and die for freedom, but to fight and win freedom†¦in Afghanistan, in Angola, in Cambodia, and in Nicaragua.† (Political Science Quarterly, 2007) In most of these nations, the aggressive policies and actions of Reagan caused severe damage. In Nicaragua for example, the economy was decimated by U.S. sanctions and manipulation of its banking institutions. The Administration, supported by Congress, funded a war against the Sandinista National Liberation Front (Frente Sandinista de Liberacià ³nNacional, or FSLN). It was a war fought by various Nicaraguan rebel groups, labeled the Contras, which sought to overthrow the Sandinistas, who came to power after the revolution in 1979. â€Å"The development of Contra forces began in 1981 when Reagan authorized $19.5 million in funding for the Central Intelligence Agency (CIA) to construct a paramilitary force of 500 Nicaraguan exiles from deposed President Anastasio Somoza’s National Guard.† (International Security, 1990) Along with congressionally funded aid, members of the Reagan Administration attained additional funds through the illicit sales of arms to Iran. Funds from these sales were funneled to the Contras. When this illegal activity was revealed in the â€Å"Iran-Contra Affair† in November of 1986, it led to the indictment and conviction of many of Reagan’s staff. Reagan policy in Nicaragua was failure in many respects. The Contra war was ill-conceived and did not enjoy support of the people of Nicaragua. The rebel forces never legitimately threatened the Sandinista government and military. The U.S. failed to gain international support for the war or its political and economic actions. In fact, Reagan was largely condemned by the international community. Domestic support and popular opinion was low as well. Reagan’s policies pushed communist nations into aiding Nicaragua. The FSLN enjoyed majority support of the people, and were not looking for a change until the end of the decade when they could no longer survive with the Sandinistas under U.S. pressure. Did Reagan really need to be concerned with Nicaragua? Probably not. In  damaging Nicaragua’s economy, Reagan Doctrine policy caused ripple effects on the USSR and Cuba who were aiding Nicaragua during this time. When the Administration began to halt trade and relations with Nicaragua, the USSR and Cuba began their efforts to provide the country increased economic aid, military aid, and trade revenue. By the time Reag an left office, economic aid from the USSR never came close to covering Nicaragua’s losses from U.S. sanctions on the economy. Reagan’s behavior toward Nicaragua, particularly in the glaring disregard for international law and world opinion, threatened to backfire and endanger broader U.S. interests, especially with foreign allies On the other hand, Reagan was widely eulogized for having won the cold war. Reagan helped end the Cold War by exercising prudent diplomacy and skillful statesmanship rather than by crusading against communism and exploiting Soviet vulnerabilities. The signing of the I.N.F. (Intermediate-range Nuclear Forces) treaty in 1987 marked the beginning of the end of the Cold War. I.N.F. was the first treaty to eliminate a complete class of weapons. It was also the first treaty to include an in-depth verification program. The INF treaty was the first to actually reduce the level of nuclear arsenals, or collections of weapons, rather than simply freeze them at certain levels. Reagans willingness to negotiate arms control agreements and support Gorbachevs reform efforts within the Soviet Union was key to the eventual fall of communist governments, first across Eastern Europe in 1989, and soon after in the Soviet Union in 1991. The foundation for ending the Cold War had been laid (Historycentral.com, ). Nicaragua was one piece to Reagan’s global foreign policy strategy. Nicaragua was not the only victim to Reagan’s aggressive policies. Countries such as Afghanistan, Cambodia, and Angola were infiltrated by U.S.-sponsored military insurgencies and suffered from U.S. economic policies. Though it can be argued that Reagan’s intervention in the Third World was essential in bringing down the USSR two years later, many people suffered the consequences of Reagan Doctrine. Nicaragua is an important case study of how effective and ineffective Reagan’s policies were in the Third World. Reagan Doctrine was a policy that gave military and material aid to countries that showed resistance against the USSR and the tyrannies they sponsored. Countries like Afghanistan, Cambodia, Angola, and Nicaragua were helped b  the United States; the Vatican and AFL-CIO’s international wing were also enlisted in the Doctrine to keep the Polish trade union intact. In his 1985 State of the Union Address, Reagan said, â€Å"We must stand by all our democratic allies. And we must not break faith with those who are risking their lives†¦ to defy Soviet-supported aggression and secure rights which have been ours from birth.† Then, in 1983, Reagan led troops into Grenada and overthrew the Marxist government and held free elections. : In regards to communism, the Reagan Doctrine’s â€Å"rollback mentality† broke the rule of containment set up by the Truman Doctrine, and this dissent played a huge hand in bringing down the Soviet Union and ending the Cold War. Reagan knew that the Russian economy would eventually fracture if there was an ongoing â€Å"arms race† between the Soviets and the United States; this is why Reagan began to build up the American military. Reagan threatened the Soviet Union by saying â€Å"We won’t stand by and let you maintain weapon superiority over us. We can agree to reduce arms, or we can continue the arms race, which I think you know you can’t win. One of Reagan’s first enhancements was the implementation of the Strategic Defense Initiative, or SDI. The SDI was a new program that would research and eventually develop a missile defense system that offered the promise of, in President Reagan’s words, â€Å"making nuclear weapons obsolete† The Soviets were afraid of such technology because it would render their weapons useless and leave them vulnerable. In October of 1986, in response to the SDI program, Mikhail Gorbachev agreed to a mutual disarmament of weapons in Euro pe but only if the United States agreed not to deploy the missile defense system. Reagan literally stuck to his guns and refused to tell the American people that their government â€Å"would not protect them against nuclear destruction.† The Soviets were beginning to realize that they didn’t stand a chance in an arms race with America, so in December of 1987, Gorbachev came to Washington, D.C., to sign the Intermediate Range Nuclear Forces Treaty, which would eliminate an entire class of nuclear weapons. If Reagan had not continued the arms race, the Soviet Union may still be around today. Gorbachev’s trip to Washington was the first sign of Soviet surrender, and without Reagan’s military build-up, it would have never been possible. Ronald Reagan helped end the Cold War, such as the Reagan Doctrine, American military build-up, and his use of humor to shed a negative light on communism. The Reagan Doctrine was a strategy orchestrated and implemented by the United States to oppose the global influence of the Soviet Union during the final years of the Cold War. While the doctrine lasted less than a decade, it was a centerpiece of American foreign policy from the mid-1980s until the end of the Cold War in 1991. Under the Reagan Doctrine, the U.S. provided overt and covert aid to anti-communist resistance movements in an effort to roll back Soviet-backed communist governments in Africa, Asia and Latin America. The doctrine was designed to serve the dual purposes of diminishing Soviet influence in these regions of the world, while also potentially opening the door for democracy in nations that were largely being governed by Soviet-supported dictators. The most conspicuous examples of the new activism came in Latin America. In October 1962, the administration sent American soldiers and marines into the tiny Caribbean island of Grenada to oust an anti-American Marxist regime that showed signs of forging a relationship with Moscow. In El Salvador, whose government was fighting left-wing revolutionaries, the administration provided increased military and economic assistance. In neighboring Nicaragua, a pro-American dictatorship had fallen to the revolutionary â€Å"Sandinistas† in 1979; the new government had grown increasingly anti-American (and increasingly Marxist) throughout the early 1980s. the Reagan administration supported the so-called contras, an antigovernment guerilla movement fighting (without great success) to topple the Sandinista regime. References Chester Pach, â€Å"The Reagan Doctrine: Principle, Pragmatism, and Policy,† Presidential Studies Quarterly 36.1 (2006): 80. Handelman, H. (2011). the challenge of third world development. upper saddle rive nj: prentice hall. Historycentral.com. (n.d.). Retrieved from http://www.historycentral.com/Europe/ReaganandGorbMeet.html James M. Scott, â€Å"Interbranch Rivalry and the Reagan Doctrine in Nicaragua,† Political Science Quarterly 112, no. 2 (Summer 1997): 237. Kenneth Roberts, â€Å"Bullying and Bargaining: The United States, Nicaragua, and Conflict Resolution in Central America,† International Security 15, no. 2 (Autumn 1990): 78. Windle, J. (2011, December 20). Aol government. Retrieved from http://gov.aol.com/defense-spending-wizardry/

Artificial Bee Colony Algorithms And Software Testing Computer Science Essay

Artificial Bee Colony Algorithms And Software Testing Computer Science Essay The emerging area in the field of optimization is swarm intelligence. Various meta-heuristics algorithms based on swarm intelligence have been developed by many researchers. These algorithms have been developed by modeling the behaviors of swarm of animals and insects such as birds, bees, ants, fishes etc. The main focus of these algorithms is on the collective behavior which results from the local interactions between the individuals and with their environment. The Artificial Bee Colony Algorithm which has been recently introduced [1] is also a swarm based meta-heuristic algorithm. The algorithm models the intelligent foraging behavior of honey bees and has been introduced for optimizing various numerical problems. This paper gives a brief introduction about Artificial Bee Colony algorithm and also presents a review of applications of Artificial Bee Colony Algorithm in the field of software testing. Keywords Swarm Intelligence, Artificial Bee Colony Algorithm, Software Testing. 1. INTRODUCTION Swarm intelligence as a discipline deals with the artificial and natural systems which are composed of many individuals and they coordinate using the decentralized control and self organization [2]. The main focus of the discipline is on the collective behavior. Local interaction amongst the individuals and with their environment results into collective behavior. Some of the swarm based meta-heuristics algorithms are Particle Swarm Optimization, Ant Colony Optimization, and Artificial Bee Colony Optimization. Dervis Karaboga [1] in 2005 defined the artificial bee colony algorithm, which is the most recently introduced swarm based meta-heuristics algorithm. Since its inception, artificial bee colony algorithm has been applied in various fields. It also finds application in the field of software testing, which is one of the most indispensible phase of the software development lifecycle. This paper is divided into five sections. The next section gives a brief introduction about the nature of bees. Section 3 describes the artificial bee colony algorithm. Section 4 presents a review of application of artificial bee colony algorithm in the field of software testing and the last section give the comparative analysis of the applications on different parameters. 2. BACKGROUND 2.1 Components of Bee Colony The bee (Apis Mellifera) native to Europe and Africa is a social and domestic animal. Bees feed on nectar and pollens, where nectar is the prime source of energy and pollens act as supplements of proteins and other nutrients. Pollen is mostly used as food for larvae [3]. Generally the bee colony consists of a single queen bee that is responsible for laying eggs, thousand of male bees called drones and thousands of worker bees, which are the sterile bees and the young bee larvae called broods. 2.2 Bees Dance Bees randomly searches for food source positions with good supply of nectar. Once a bee finds such a position, it goes back to the hive and communicates about the food source position by dancing in the comb. If the foraging bee finds the food source position close to hive, it performs a simple round dance and if the food source position is far from the hive, then it performs waggle dance. Waggle dance basically forms an eight like figure and the distance and the direction of the food source is indicated by this dance. The speed of the dance conveys the distance. The inclination of the dance (angle between the sun, relative to hive and the food source) indicates the direction of the food source [4]. 3. Artificial Bee Colony Algorithm The artificial bee colony algorithm consists of 3 types of bees- the employed bee, onlooker bee and the scout bee. Scout bee is responsible for carrying out random searches in the environment. A bee who visits the food source visited by it previously is called an employed bee and the bee that waits in the beehive for decision making is called the onlooker bee. Both exploration and exploitation processes are carried out by all the three bees. In the ABC algorithm it is assumed that the colony consists of equal number of employed bees and onlooker bees and for every food source there is an employed bee in the hive. The bee whose food source has been exhausted by other bees becomes a scout bee [5]. The bee has the capability of memorizing the location of the food source once it has been discovered and then immediately starts exploiting it. The foraging bee returns to the hive with load of nectar from the source and then unloads the nectar to a food store. The bee has the following three options after unloading the nectar [1]: It becomes an uncommitted follower once the food source has been abandoned. It dances and recruits other nest mates while returning to the same food source. Without recruiting other bees, it continues to forage at the food source. The search consist a cycle of three steps [1]. In the beginning, some food sources are randomly selected by the bees and the amount of nectar is also determined. Then these bees return to the hive and share this information by performing the waggle dance. In second stage, each employed bee goes to the food source visited by her in previous cycle and then by means of visual information, chooses a new food source in the neighborhood. In the third stage, an onlooker bee visits the food source position depending on the nectar information shared by the employed bees. The food source with maximum nectar quantity is selected by the onlooker bee. After arriving at the selected food source, the onlooker bee according to visual information chooses a new food source in the neighborhood of the selected food source. Once the food source is abandoned by the bee, a new food source is randomly selected by a scout and then the abandoned source is replaced by this new food source. Depending upon the probabilistic value onlooker bee selects a food source. This value pi is calculated as [5]: where SN is the number of food sources which is also equal to employed bees number (BN) and fiti is the fitness value of the solution i evaluated by its employed bee. The fitness value is proportional to the nectar amount of the food source. To produce a candidate food position from the old one, the algorithm uses the following expression [5]: Where the random chosen indexes are k â‚ ¬ {1, 2. . . BN} and j â‚ ¬ {1, 2. . . D} and k is different from i. φij is a random number between [−1, 1]. It controls the production of a neighbor food source position around xij and the modification represents the comparison of neighbor food positions visually by the bee [5]. 4. Application of Artificial Bee Colony Algorithm to Software Testing Software testing is a type of multi variable optimization problem where generation and selection of efficient test cases cannot be achieved within permissible time bounds. Hence for solving these types of problems, meta-heuristics search algorithms have been proposed [6]. These algorithms help in finding the near optimal solution in reasonable running time. The artificial bee colony algorithm, which is also a meta-heuristics search algorithm, is capable of locating efficient solutions. The algorithm models the food foraging behavior of honey bees. The main focus of software testing is on uncovering as many errors as possible in the given time, as this would help in conforming the product to the requirement specifications and also to validate the quality of the software produced [7]. The following paragraphs give the review of application of artificial bee colony algorithm in the field of software testing. Mala et al [6] applied artificial bee colony algorithm in the field of software test suite optimization. The approach is based on population based algorithm where every test case represents a possible solution for the optimization problem. A happiness value has been introduced for each test case corresponding to the fitness or quality of the associated solution. Here the three bees are replaced by search agent, selector agent and optimizer agent. Various properties of agents are autonomy, inter-operability and social ability [11]. These agents help in selecting efficient test cases from infinite number of test cases. The parallel behavior of the agents helps in generating the solution faster. Path coverage has been described as the test adequacy criteria. Initially random test cases are generated for all test paths or sequences. Along the path, as the search agent goes to an executable state, it monitors each test case and also determines a neighbor state. The happiness value is upda ted for every test case, along every test path. If a particular node is not covered by a particular test case, then that node gets eliminated. The selector agent starts a new search for locating the node with highest feasibility in that path. Only the test case with maximum happiness value is remembered and rests are removed from the memory. Based on the happiness value, the optimizer agent chooses one of the test cases and also selects a neighbor around that for evaluating its happiness value. Abandoned test cases are replaced with the new test cases as discovered by the selector agent and this is repeated until all the nodes have been visited once. This algorithm was implemented on few sample problems and the results were compared to the results of application of Ant colony Optimization for test suite optimization. It was observed that ABC algorithm provided consistent results and the problems faced in ACO such as pheromone updation, memory and time overheads were not faced by ABC algorithm. McCaffrey [8] applied simulated bee colony algorithm for generation of pair wise test sets. A pair wise test set is generally a collection of test vectors where all possible combination of pairs of values has been captured from different parameters. Here a bee has been modeled as a bee object with four types of data fields and the entire colony is represented as a hive object consisting of an array of bee objects [8]. An enumeration type which specifies the current role (active, scout and inactive) is the first field. The second field defines a 2-D array representing a bees memory, which in turn would represent a partial solution. An integer value representing the quality of food source associated with data in bees memory is the third field type and the fourth field is represented by the number of times a particular food source has been visited by the bee object without locating a neighbor source with higher quality value. The algorithm requires an initial seed value which can be any value equal or greater to number of test vectors which are representing a minimal solution. In the proposed algorithm, when the scout bee is in active role, then it leaves the hive and selects a random food location and compares the quality of food. If the quality of the food location is greater than the one in its memory, the memory gets updated with new food location. The simulated scout bee performs the waggle dance in hive and these dances are visible to all the inactive bees in the hive. In the algorithm, the number of times an active foraging bee visits a source has been fixed. Global counter variable helps in tracking the number of simulated bees in each role. Therefore when an active bee becomes inactive, then randomly an inactive bee is selected and gets transitioned to an active state. The algorithm was run against seven pairwise tests set generation benchmark problem. The approach yielded good result in terms of test set size but the performance of the algorithm was slower as compared to other deterministic algorithms. Mala et al [9] again proposed the use parallel behavior of the three bees for automated software test optimization. The main focus was to generate efficient test suite which can cover the software under test within time and less cost. The artificial bee colony algorithm system combines the local search conducted by the employed and onlooker bees with the global search carried out by scout bee. Hence it helps in attaining global or near-global optima. The test adequacy criteria applied here is ensuring the state coverage, path coverage and branch coverage. The cyclomatic complexity of the given program is known and it also indicates the number of independent paths. Three bees functionality gets extended to three agents- search agent, selector agent and replace agent. The algorithm in [6] was implemented on 10 benchmark problems and the results were compared to sequential ABC, random testing and Genetic Algorithm. It was found that the performance of parallel ABC algorithm is better th an the other approaches. In some cases random testing also produced better results as compared to genetics algorithm. For 100% coverage, the number of test cases needed was very less in parallel ABC as compared to other approaches. GA gave only 50% coverage due to strike up local optimal solution. Dahiya et al [10] presented an ABC algorithm based approach for automatic generation of structural software tests. The working of the honey bee is reported as robust and adaptive by [12].The paper applied artificial bee colony based search algorithm for generating test data using symbolic execution technique of static structural testing and therefore corresponding to every path a compound predicate was constructed by anding all the branch predicates of a path. The compound predicate should be evaluated to true by a candidate solution to become a valid test case. For test data generation, random population of candidate solution is generated. Solutions are represented by position of flower patches. The profitability related to each flower is also measured. This profitability is replaced by the fitness of the positions in computer modeling. It includes various parameters such as nectar content in the flower, distance of flower from the beehive and sugar content in nectar etc. In the first phase of the algorithm; the employed bees modify elite flower patches position w.r.t. neighborhood. In the second phase, the onlooker bees modify their patches position w.r.t. elite patches position. A greedy selection process is repeated after every phase where solution or flower patches compete among themselves for retention in the selected or elite flower patches, based on their fitness. Hence some solutions or flowers may migrate from one patch to another patch and some may get abandoned. These search phases of the bees are repeated until some termination criteria are met. The algorithm was implemented on ten real world problems. The output suggested that the proposed algorithm had performed satisfactorily for most of the programs except for the programs having large input domains and various equality based path constraints. 5. Analysis and Discussion Four different applications of Artificial Bee Colony algorithm in the field of software testing has been reviewed and based on the analysis a table has been formulated which compares all the applications on different parameters. Parameters Application by D Jeya Mala (2009)[6] Application by James D McCaffrey (2009)[8] Application by D Jeya Mala (2010)[9] Application by S S Dahiya (2010)[10] Main Objective Test suite optimization Generation of pairwise test sets Automated software test optimization Automatic generation of structural software tests. Output obtained Generated optimal results and it converges within less number of test runs. Good results in terms of test set size and suggests the use where test sets are intended to be reused. Generated global or near global optimal results and it converges within less number of test runs. Generated test cases for all paths. Tool used for implementation Java PICT in C++ QICT in C# Java MATLAB Output Comparison With Ant Colony Optimization Algorithm With published results of 7 benchmark problems. With Sequential ABC, Random Testing and Genetics Algorithm No Comparison made Behavior of Bees Parallel behavior of bees Sequential behavior Parallel behavior Sequential behavior Cyclomatic complexity YES NO YES YES Type of bees Search Agent, Selector Agent, Optimizer Agent Employed bee, Onlooker bee, Scout bee Search agent, Selector agent, Replace Agent Employed bee, Onlooker bee, Scout bee Test Adequacy Criteria Path Coverage Not Mentioned Path coverage, Branch Coverage, State coverage Path coverage Drawbacks Not Mentioned Longer generation time Not mentioned Did not perform well on programs having large input domain and many equality based path constraints. Benchmark problem used 6 problems 7 benchmark problems Many 10 real world problems Table1. Comparison of various applications of ABC algorithm Mala et al [6] applied artificial bee colony algorithm for test suite optimization and the results obtained were better than the use of Ant Colony Optimization. McCaffrey [8] applied ABC algorithm for generation of pairwise test sets and suggested the use where test sets are intended to be reused. Mala et al [9] again applied ABC algorithm for automated software test optimization and compared the output with that of sequential ABC algorithm, Random Testing and Genetics Algorithm. For 100% coverage the number of test cases needed was very less in parallel ABC algorithm. Dahiya et al [10] used ABC algorithm for automatic generation of structural software tests. The algorithm performed satisfactorily except for programs with large input domains. 6. Conclusion In this research the artificial bee colony algorithm has been studied and a review based on application of the artificial bee colony algorithm in the field of software testing has been performed. Based on review a table has been formulated which compares all the applications on different parameters. It was also observed that the current application of artificial bee colony algorithm is in the field of structural testing and for test suite optimization only.