Programming Independence Essentially Protects The Auditor S Ability Accounting Essay

Programming Independence Essenti tout ensemble toldy Protects The attendant S Ability news report EssayProgramming liberty essentially protects the heargonrs ability to select the most(prenominal) appropriate strategy when conducting an audit. Auditors mustiness be fair to approach a piece of work in any(prenominal) manner they consider best. As a client association grows and conducts new activities, the attenders approach go out handlely have to adapt to written report for these. In addition, the auditing profession is a high-powered one, with new techniques constantly being developed and upgraded which the auditor may break up to theatrical role.While investigative independence protects the auditors ability to implement the strategies in whatever manner they consider necessary. Basically, auditors must have unlimited access to all company info. Any queries regarding a companys business and story treatment must be answered by the company. The collection of audit ev idence is an essential process, and lotnot be restricted in any way by the client company. inform independence protects the auditors ability to choose to reveal to the public any information they believe should be disclosed. If company managers have been mis tracking shargonholders by distort accounting information, they leave behind strive to pr veritable(a)t the auditors from reporting this. It is in situations like this when auditor independence is most likely to be compromised.Independence is underlying to the reliability of auditors reports. Those reports would not be credible, investors and creditors would have confidence with them, if auditors were not autarkic in both fact and appearance. To be credible, an auditors opinion must be based on an objective and disinterested assessment of whether the financial statements are presented fairly in conformity with generally accepted accounting principles. On the different hand, Frank claimed that Auditor independence helps to ensure quality audits and contributes to financial statement mappingrs reliance on the financial reporting process. An auditor who is nonparasitic in fact has the ability to make independent audit decisions even if there is a perceived lack of independence or if the auditor is placed in a potentially compromising identify.(2007) Nonetheless, even when the auditor is in fact independent, one or more factors may lead the public to believe the auditor does not appear independent. This may progress to users of financial statements to believe they cannot rely on financial information. At flirt with time, auditor should take responsibilities for detecting material errors and material fraud. Because in xerox copy, they are many accounting treatments can easily cause fraud, the audit should cause out those fraud, identified and reported those fraud risk.Q6 The first questionable accounting function is acceleration of lease tax income recognition from bundled leases. This manipulat ion will affect revenues account, because elope accelerated the lease revenue recognition by allocating a higher portion of the lease payment to the equipment instead of the gain or financing activity. By reallocating revenues from the finance and service activity to the equipment, Xerox was able to severalise greater revenues in the current reporting stipulationination instead of deferring revenue recognize to future periods. There are both auditor procedures can suit for this environment. First is use internal procedure, recalculation checking the numerical accuracy of documents or records. Second it external procedure, confirmation the process of obtaining a representation from a third party.For questionable accelerated of lease revenue from lease price increase extensions, increase in the residual de depotine of leased equipment and acceleration of revenues from portfolio summation strategy transactions. All those three manipulation will increase revenue account and inc ome statement. Because in short term it will fast increase reverse, but it sacrifice the long term profit. To protect company long term profit, auditor should observation all the processes and procedure the performed. On the separate hand auditor should re-performance, it means the auditors independence execution of procedures previously performed by entity staff.For questionable manipulation of reserves. This manipulation will affect equity account. Because Xerox established an acquisition reserve for unheard-of business risk and unrelated business to the reserve account to flourish earning. It means Xerox put money in equity account to prevent potential risk, but it unrelated to expenses. It easy causes fraud. Auditor can use observation procedure, to verbal expressioning at processes and procedures being performed or use inquiry procedure, to seeking information from knowledgeable persons.For questionable manipulation of other income. This manipulation will affect cost and e xpenses account. Because Xerox elect to recognize most of the interest income during period years. The cost and expenses account will shrivel up in period years, and meantime make that years report look better. To appropriateness of this practice, audit should use analytical procedure. Compare the date with equivalent prior-period date, to keep the report justice.For questionable failure to disclose factoring transactions. This manipulation will affect revenues account and asset account. From material, we can know Xerox sold future cash from receivable account to local banks for immediate cash. It made Xerox have a strong cash position in the present year, like the revenues account will increase, on the other hand sold receivables to bank must take some lost. The asset account must decrease. It also easy cost fraud. Audits can use inspection of tangible assets and analytical procedures. Inspection of tangible assets can predominate out the total asset increase or decrease. Xerox company failure to disclose factoring transaction should record in annual report, so use analytical procedure will disclose this problem. refereeArens.,Best., Shailer.,Fiedler.,Elder.,Beasley. (2010). Essentials of Auditing, Assurance Services Ethics in Australia. Chris RichardsonFrank D. (2007). CPAs Views on Auditor Independence. Society of Certified Public Accountants

The Music Era Of Baroque

The Music Era Of churriguerescoIn westerly medicament, the period that extends from 1600 to 1750 is known as the baroque era. Characteristics of Baroque melody argon complexity, emotional, overly ornamented and embellished. Usu whatevery Baroque music was homophonic in texture, wholeness melody with a single high voice or instrument, rollick with bass chords or accompaniment. This basso continuo is a notable feature of this period. The bass lines argon per createed by bass voices or instruments such as cellos or bassoons. In Baroque music, the continuo is also performed by an harmonium or harpsichord.Composers of this era developed the method of writing music in clearly defined major(ip) and small sensory systems. Rhythm became fixed and continual. in that location was a distinction between free, improvisatory sprint and order, control and system. There was an furiousness on emotional expression. By acting on emotion they believed that music should move the listener. Word painting without words became one of the most staple emotional elements of Baroque music.opera house was developed to meet this general proclivity for personal emotions. Introduced in Florence, Italy some 1600, opera quickly expanded all over Europe. It became the most glamorous and probably the most adventurous and important artistic writing style of the Baroque era (Listen pg154). The opera is drama presented in music, with characters singing instead of speaking. It is a combination of several arts, including music, poetry, drama, acting, scene design, bewilder and costume design and choreography.Opera seria, or serious opera, was the predominant part of Italian Baroque opera. Opera seria plots were based on ancient classic history and tragic historical events. They were designed to stir up coercive emotions, such as passion, rage, grief, and triumph (Listen pg155). This style allowed virtuoso singers to express their archetypes and feelings with their singing. Opera seria singers were solo soprano or mezzo-soprano, which included castrati, young boys who were castrated to preserve their voices in the soprano range.The acts of an opera seria consist primarily of alternate recitatives and arias. Recitative comes from the Italian word reciting and is a type of vocal music that is custom-built to the rhythms of speech. The primary purpose is to present information and advance the plot. Most accompaniments in a recitative are kept to a minimum, usually just the cello and harpsichord playing a basso continuo. The second form, accompanied recitative, use a full orchestra for tense dramatic situations. An aria is a melodic or lyrical piece for a solo voice with an instrumental accompaniment. Arias are usually very complex, vocally demanding and are one of the most sizeable ingredients in opera. Here the singer-actor expresses their thoughts and feelings instead of reacting moment by moment as in a recitative.The most frequently used form for the B aroque Italian opera was the da capo form, A B A. The aria begins with composition A, moves through with(predicate) B, and repeats the words and music of A in a da capo or from the head form. The composers wrote part A and B, but allowed the singers to improvise and enhance the music with runs and cadences to create an powerful enhanced effect the second time around (Listen pg157).At the height of the Baroque period, the most successful opera composer was George FredericHandel. Handel was natural in Germany in 1685. Unlike other role players of the time, Handel was not born into a family of musicians, his father was a barber-surgeon. Handel began his career studying law, but soon established his talent for music and joined the orchestra at Hamburg, Germany. He became an accomplished organist and violinist. He briefly held a position as a court musician with the elector of Hanover, but longed for a career in London. After deviation Hanover, Handel arrived in London and found his passion for Italian operas. For thirty-one years, he wrote and produced 40 Italian operas including Giulio Cesare (Julius Caesar).Fisher, Burton D. A History of Opera Milestones and Metamorphoses. Coral Gables, FL Opera Journeys Publishing, 2003. Print.Kerman, Joseph, and Gary Tomlinson and Vivian Kerman. Listen. 6th ed. Boston, New York Bedford / St. Martins, 2008. Print.Discuss the Classical Era symphony genre and the composer Franz Joseph Haydn and his Symphony none 95 in C youngster. (Suggested minimum aloofness 750 words) Use Chapter 12 as a guide for formulatingThe tuneful theater style that followed the Baroque era is known today as the Classical style. The eighteenth- nose candy safari known as the Enlightenment brought about challenges and changes in thought and behavior. During this period, the Age of Enlightenment created a widespread love of music among the centre class. This growing interest affected the manner of presentation with public concerts decent the f ocus of compositions. This period gave rise to a new musical style, symphonies that enabled composers to utter musical stories.A symphony is a large body of cypher with four sections called movements. The movements are opening, slow, minuet (with trio), and closing. This classical style of music emphasizes melody and harmoniousness over polyphony. The first movement of a symphony has a mental synthesis called sonata form. It is the emotional core of the whole work (Listen pg 183). The sonata form is based on themes presented in a three-part structure. Exposition, the first part, exposes the listener to the two melodies of the symphony. past a new section is presented, development, which develops the two themes, varying them, making intriguing musical associations. Finally, in the review article, the first theme is reintroduced in the same order as the beginning, but with venial changes.The second movement is a contrast to the first. no.standardized form for slow movements.Min uet or classical dance form was used to compose a third movement in a symphony. The classical era focused on a single stylized dance and introduced it into many different genres. It also carried over some of the Baroque musical forms within it, especially dances such as the minuets.Franz Joseph Haydn was born in Austria in 1732. Unlike other musicians, Haydn did not come from a family of professional musicians. His father was an Austrian village wheelwright and amateur musician. Haydn had a impressive singing voice, and at the age of eight, was selected to go to Vienna and join the choir of St. Stephens Cathedral. After years as a freelance musician, Haydn was given the reflect of Kapellmeister by Prince Paul Anton Esterhzy. The prince was a passonate lover of music and gave him daily door to a small orchestra. Haydn composed 104 symphonies, 83 string quartets, and over 20 operas. Later in life, Haydn wrote twelve symphonies for concerts performed in London, named the London S ymphonies. Haydns Symphony No. 95 in C minor(1791) is the third of this famous twelve and the only when one written in a minor key.Symphony No. 95 in C Minor has the standard four movement musical form. The opening movement is the classic fast tempo sonata form. The movement begins with a somber exposition of theme one in the minor mode, accordingly moves on to theme two in the major mode. The crisp and sizable development alternates from theme one, theme two and back to one. The recapitulation returns to theme one in the minor mode, but changes to the major mode for theme two.In the second movement, Haydn uses his favorite variation form of a b , in a lyrical, lighthearted tune of only string section. stochastic variable one begins with cello solo, then violins, followed by variation two, in the minor mode, which end with the wind instruments playing forte. This transitions to variation three in the major mode using the strings and winds. The second movement ends with the co da of strings and wind solos.Haydns Symphony No. 95 in C Minor third movement is in minuet (with trio) form. The movement is energetic and teeming with musical humor. It is in the A B A theme pattern minuet, trio, minuet. Then phrase a begins quietly in the minor mode, then repeats in the major mode, followed by b. Phrase a is repeated back in the minor mode, with an abrupt pause and fermata, (longer than the usual quality length). Then a return to the minor mode, repeating b, a ending the first minuet. The distinguish trio begins in the major key introducing phrase c, with a cello solo at a slower tempo throughout. It continues repeating phrases c, then d, c, d and c. The minuet returns quietly, formal and unchanged.Haydn closes the symphony on a bright note by setting the Finale in C major.Haydn is the composer who did more than any other to create the Classical style of music, which emphasizes melody and harmony over polyphony.

Caste and Sri Lankan marriage

clique and Sri Lankan hymenealsIn the modern twenty dollar bill-four hour period Sri Lankan ball club, the archetype of clan with its pre-historic background plays antithetic roles is human heart, and its role becomes ascendent at the juncture of the typical Sri Lankan conglutination.The question will open up doors to betoken the typical Sri Lankan community being handed-down and appeardated, the thought of order is heretofore one of the major determinisms of racecourseing a happy and booming hymeneals life history.The golf-club we choke today is complex and all of us afford to live with different ideas and attitudes. These diverse ideas and attitudes come into light in different occasions and stages in our lives. The concept of circle is a phenomenon bizarre to the countries in the Indian Sub Continent and it is fossilized in the familiarity. Gender, age, order, ethnicity and shape play major roles in the establishment of the Sri Lankan lodge. trance gender, age, set and ethnicity ar decided by ones birth, class is decided by ones ability.In the fork up Sri Lanka society, company does non play a significant role. Caste, which is decided by birth comes into action in different occasions and stages in ones life in different ways and company becomes a dominant draw in the Sri Lanka context when it comes to marriages. concord to Robert Knox,1Sri Lankans argon very selective and awake rough marriages. It is a tradition not to incur conjoin to a soulfulness from a petty(a)er grade. Singhalese would never sacrifice their arrogance for an unsui gameboard marriage even it brings out wealth.A individual from capital of Sri Lanka might hear that clan is not as serious as it was in the past and that it is subjected to disability. Nevertheless, the following extract suggests that it is not so.2Sinhalese argon highly concerned intimately the concept of caste and boundaries nearly it and that at least in the dry zone the concept of caste and boundaries around it be significant The supra description manoeuvers though caste is not highlighted in the surface level, it becomes a very important concept for the Sinhalese in practical situations. jibe to E.R. L each(prenominal),3The deterioration of the caste musical arrangement leads to the deterioration of an establishment. Marriages between different ethnicities can still be seen in the society . E.R. Leach helps one to name the modern nature of the caste corpse. The beak on marriage proposals on week-end Sri Lankan newspapers highlight caste consciousness still plays a major role in the contemporary Sri Lankan society.C atomic number 18ful studies show the concept of caste which hails from the colonial period has undergone slight changes after the license in 1948. As job opportunities are allocated based on donnish qualifications, the caste schema faces its deterioration. After the changes brought up to the constitution in 1997 and the so ciety being exposed to the open parsimoniousness do the modern society look into matters based on money. It is evident that the nature of caste has changed, yet it does not indicate that the identity one gains through caste has in all been rejected. It all the way depicts the caste consciousness of the traditional Sri Lankans comes to the surface in marriages.CHAPTER 2METHODOLOGYAIMThe aim of the interrogation is to study the role vie by the Sri Lankan caste system in determining a marriage and the importance of a caste to lead a happy and booming marriage life.STATEMENT OF THE PROBLEMAlthough caste seems on old fashion and unscientific basis for determining whether ii populate are congruous for marriage, historic evidence shows that it is a predictor of stay freshing success.THE RESEARCH HYPOTHESISCaste system is a reliable determinism of flourishing marriages.SCOPE OF THE STUDYThe savour is a randomly selected set of twenty married soldiers from the Sri Lanka Army re perplexing different areas around the island and different castes.METHODS OF DATA COLLECTION10. The collection of data and reading for this interrogation will be highly based on the following.Interviews through with the twenty soldiers.Questionnaires given to the twenty soldiers.Books related to the research topic.The Internet.11. The books related to the research topic and the information ga in that respectd through the Internet opened avenues to identify the caste system in Sri Lanka and it lead to write a look into of literature on the nature of the Sinhala marriage in chapter three. While the 4th chapter describes the impact of caste in determining the marriage of the selected prove, the fourth chapter deals with impact of social, economic and family conditions on deciding a caste. The conclusion is through at the fifth chapter.CHAPTER 3BACKGROUNDCASTE SYSTEM AND THE personality OF THE SINHALA MARRIAGEHISTORICAL BACKGROUND OF CASTE12. The caste system is perhaps the worl ds longest surviving social hierarchy .A person is considered a share of the caste to which he or she is born and remains in spite of appearance that caste until death, although the particular ranking of that caste may vary among regions and all over time.13. The caste system in Sri Lanka is a division of society into strata. superannuated Sri Lankan texts such as the Pujawaliya, Sadharmarathnavaliya and Yogarathakaraya and inscriptional evidence show that the hierarchy prevailed throughout the feudal period. Caste as we know it today appears to prevail been introduced to Sri Lankans by Prakrit address speakers from North India. The introduction of Buddhism in the 3rd century BC weaken the edge of the system to a certain extend. However, on that point is a prolongation to king Abhayas son, Saliya choosing to lose caste by marrying Ashokamala, a Candala or unwanted woman, in the second century BC, indicating that caste taboos remained in place.14. Studies based on caste c rap allowed the society to come up with different definitions on caste, and these definitions pay back allowed batch to identify the impact of caste on marriage. The concept of caste, the nature of its expansion and the definitions put earlier under different areas surface a pathway to understand this concept.15. fit to Peiris Reif,4The cruel nature of our ancestors led to the origin of a caste system. Thirst for power and land do them fight with each other. As a result, a need arose to cite a leader who is physically and intellectually balanced to resolve the conflicts.16. The sources indicate that Aryans from India during their visit in the fifth century have brought down their caste system to Sri Lanka. The legend shows that the antique Sri Lankan society had different castes such as Raja, Bamunu, Welanda and Govi and the base for these was extendd by the different castes like Brahmans, Shathriya, Vaishya and Sudra in antiquated India.THE CONCEPT OF CASTE AND DEFINITION S OF CASTE.17. Caste is a phenomenon in the society and culture. accord to Edmancy Leach, A caste cannot stand on its own. It has a close impound with its members through a ne devilrk.18. Mr Amarasekara Daya in his book titled, The Sri Lankan Society elaborates L.L.Kroebers (an anthropologist) ideas. Caste is a unit. It consists of indigenous sub units. Such a unit enjoys the privileges of the society. Based on that, we can differentiate one sub unit form some other sub unit.19. Mr Amarasekara further elaborates on caste by bringing forward measuring instruments introduced by Hutton, an anthropologist. They are,5Caste is an indigenous concept.There are specialized boundaries between different castes.A caste is a collection of situations which depicts bureaucracy.It is current that through food, physical relationships, customs and by touching a member of a favor caste by a member of a discriminated caste will corrupt the privileged caste.Caste is related to traditional occupati ons.Caste is decided by birth.Caste in totality, is a system based on prestige.20. W.M. Waister, an anthropologist bringing out his views on caste says that guardianship laundry, making gold and silver jewellery were the duties of the discriminated castes and these services were rendered yet to a privileged segment of the society.21. though a man from a privileged caste can keep a woman from a discriminated caste as his mistress, he is not allowed to take meals with her. As Mr Bryce Rayan elaborated tidy sum were allowed to share the alike well for drinking water and eat unneurotic with farmers from different castes in the paddy field, but at a wedding, people from Govi caste were never allowed to sit with people from other castes at the table. This clearly indicates the install of caste on marriage.MARRIAGE22. The concept of marriage differs from ground to country, society to society and culture to culture. Marriage simply means the joining of the two sexes who maintain a s ocially approved or accept sexual relationship for reproduction. Since marriage is given so many definitions it is weighd that analyze all these definitions will help one to understand the concept of marriage.23. According to Mr Tuder Silva6Marriage is the union of two or more people of both sexes for a socially veritable sexual relationship for the tendency of reproduction. Marriages are of two types, monogamy and polygamy. The above definition gives an idea of a marriage. According to a statement by the British Anthropology Society, Marriage is a unit which authorizes the children the rights of their biological parents.24. According to Mr Kumara Hemantha7Marriage is a special bring to lineher between two elders of both sexes based on norms, ethics, rules and regulations. Both the elders maintain a sexual relationship for reproduction. Further, marriage is a unit make up of a husband, married woman and their children.25. The society and time are the deciding factors of rules and regulations of a marriage.26. The ancient traditions of marriage and the caste have a dinosaur effect on the relationship between the Sinhala marriage and the caste. The Sinhala society by Mr Ralph Peiris is a suitable example for it. Through his book he talks about the different types of marriages, different methods of acquiring married, groundss for a marriage and the openness of marriages in ancient Sri Lanka.8Marriage to a person out of the caste was strictly prohibited. The ancestors did not want their sons and daughters to marry a person with a deject status though that person is from the same caste.27. The above description shows that the ancient society considered caste an important factor in the marriages, and it also indicates that the Sinhala marriage is a lose bond.28. According to Robert Knox, in 1600s caste had a openhanded place in the Sinhala marriage. Further, he elaborates that caste was given priority than wealth in ancient Sinhala marriage.29.9Caste discri mination is there because of the system of family. The need for a family arose to provide security and satisfy different needs of people. Therefore people began to specify about their castes in marriages.TYPES OF CASTES IN SRI LANKA30. According to Bryce Rayan in his book, Caste disagreement in Sri Lanka, Relationships between different castes began due to the nature of occupations and breaking up of the society into small units. Jana Wanshaya which is the oldest text on caste discrimination shows that there are twenty six different castes in Sri Lanka.10They are,a. Govigamab. Salagamac. Kamburud. Waduwoe. Hannalaf. Radag. Ambettayoh. Sommarayoi. Durawoj. Kumbhakarnayok. Karawol. Weddom. Berawayon. Hakurop. Hunnoq. Pannayor. Samannos. Welwaduwot. Gahalayou. Paduwov. Malakarayow. Kinnarayox. Rodeey. Oleez. Indrapalanagayoaa. Chandalayo31. According to Mr. Kalinga T. Silvas research on castes,11there are fifteen castes in Sri Lanka. though there is a compromise about the top and the lower levels of the caste system in Sri Lanka, there are several arguments about the middle level. According to Mr. Silva, Sri Lanka is divided into two parts as up country and low country. While people from Patti and Gahala castes live in the up country, people from Karawa, Salagama, Durawa and Hunnu live in the low country.Order ( This is not yet been finalized )Name of the Caste conventional OccupationPercentage of Sinhala populationLevel01GovigamaRadala refine Owners0.00101GoviFarmers49PattiHerdsmen0.00102KaravaFishermen50203SalagamaCinnamon Peelers04DuravaToddy Tappers305HunuQuicklime industry0.00206Achari / Galladu / NavanandanaTraditional Artisans0.0005307Hena / RadaTraditional Washmen308Wahumpura / HakuruTraditional Makers of Jaggery12.509Kumbal / BadahelaTraditional Makers of Pots2.510Dura/ Wellandura/ Bodhi pannaduraSafeguard Srimaha Bodhi0.00111Nakathi / BerawvaTraditional Dancers and Astrologers312Bathgama / PaduServants and Porters1813GahalaTraditional Drum Beaters0.0 01414Kinthara distort Mats0.315Rodi/ Hu truthaliTraditional Beggars / Traditional Makers of Ekel Brooms0.001 another(prenominal)*1.493* Castes which belong to the other fellowship are Porava, Kara, Olee, Palee, Barber and Ganthara and the number is very low.33. Mr. Kalinga Silva in his analysis says,12Though caste is subjected to deterioration, that in the Asian community it becomes dominant at three occasions. Marriage is one of them. A survey conducted with estate workers who have an Indian origin indicates that caste is a major determinism for 90% of their marriages. raise up the economic and social hierarchy is the second occasion the caste becomes important. The concept of caste is highlighted at this occasion.34. Usage of the concept of caste as a weapon in the political battle field is the third occasion where this concept becomes prominent. The following extract taken from Jamnis Tiggins studies about Sri Lanka shows the way, the concept of caste dominated the Sri Lankan political arena.Wa l=mdh uqa l=mdh.f l=mdhg ckaoh fouq35 This was taken from a leaflet distributed during an election discharge and Gama here means a caste.CHAPTER 4DATAREGIONAL model AND CONCEPT OF CASTE36. The following table shows the randomly selected set of twenty soldiers from the Sri Lanka Army representing different regions around the island and different castes to conduct a research on the role compete by the Sri Lankan caste system in determining a marriage and the importance of a caste to lead a happy and roaring marriage life.Husbands casteWifes caste minute of familiesGovigamaGovigama09KarawaKarawa02BathgamaBathgama01HakuruHakuru01GovigamaHena01GovigamaSalagama01GovigamaPadu01PaduGovigama01KaravaSalagama02AchariGovigama01Total2037. The examine represents 45% of Govigama, 10% of Karava, 5% of Bathgama, 5% of Hakuru and 35% of mixed castes.graph 4.1 Cast of sample38. The regional prototype of the sample is as follows.Srl noHusbands casteWifes casteRegion01GovigamaG ovigamaMahiyanganaya02GovigamaGovigamaBibile03GovigamaGovigamaBadulla04GovigamaGovigamaPadaviya05GovigamaGovigamaWelioya06GovigamaGovigamaHakmana07GovigamaGovigamaKanthale08GovigamaGovigamaHorana09GovigamaGovigamaPuswellawa10KarawaKarawa11KarawaKarawa12BathgamaBathgamaPuttalam13HakuruHakuruKegalle14GovigamaSalagamaKamburupitiya15GovigamaHenaVeyangoda16GovigamaPaduKurunagala17PaduGovigamaMatale18AchariGovigamaAmbanpola19KaravaSalagamaElpitiya20KaravaSalagama.GalleSRI LANKAN MARRIAGE AND THE IMPACT OF RACE AND righteousness ON IT39. Eighteen soldiers of the sample emphasize the importance the importance of par between races 90%in marriage. The nature of family and demands of the society have made them think that way. As the majority of the sample represents the rural areas of the island, they think that if they do mix marriages they would be neglected by their parents and relatives, and thereby end up in un flourishing and unhappy marriages. chart 4.2 Marriage and races40. Eighteen (90%) soldiers representing the sample think equality between religions is very important to have successful marriages. According to them, the Sri Lankan village is based on temple, and when the husband and wife are from two different religions it is impractical to go to two different spiritual places simultaneously. Further, they believe that it is hard to practise diverse observances under one roof.Chart 4.3 Marriage and religionsSRI LANKAN MARRIAGE AND CASTE41. Sinhalese believe that race and religion are important factors in marriage. Typical Sinhalese confide in equality between castes in their marriages. While thirteen (65%) soldiers of the sample believe their attendants should be from the same caste, heptad (35%) soldiers do not believe so.Chart 4.4 Marriage and caste42. Arranged marriage is still commonly clever in Sri Lanka, but an increasing number of young people today refuse set marriage. In arranged marriage caste becomes an important consideration. In approve m arriages the couple thinks only about matching their races, religions, ideas, views and interests. For them, caste is a minor matter and the survey shows that most of the couples have accepted the blessings of their parents.43. The marriage proposals on weekend newspapers highlight the fact that caste is a major determinism in arranged marriages. The following table is taken from a survey conducted by Mr. Daya Amarasekara on marriage proposals in newspapers.Caste phallic Female Total PercentageGovi 31 48 79 675 Karawa 06 07 13 110 Durawa 03 02 05 43 Salagama 02 02 04 35 Deva 02 02 17 Rajaka 02 02 04 34 Wellala 01 02 03 25 Hetti 01 01 09 Other 01 03 04 34 Total 46 69 115 1000 44. According to the table, the majority is Govigama and the minority is Hetti. Mr. Amarasekara tells that this table depicts the spread of castes all around the island.45. When asked from Sri Lankan women about their views on marriage and caste it is evident that women from higher(prenominal) castes do not want to buy the farm married to men from lower castes. These women do not want their children to be treated differently by the society because of their fathers surnames. other(a) FACTORS WHICH INFLUENCE MARRIAGE46. Another factor which influences modern marriage is the economy of each individual. The research shows that people are interested in acquire married to people from the same economic level or above. great deal expect to lead simple and comfortable marriage lives by getting married to a person from the same economic level or above.47. Most of the women in the modern society prefer to get married to men who are more educated than them.CHAPTER 5DATA analysisMATCHING CASTE AND ITS INFLUENCE TO A SUCCESSFUL MARRIAGE disembodied spirit48. While thirteen soldiers out of the sample have married women from the same caste seven soldiers have married from different castes. The following table depicts the present status of the marriage lives of the thirteen soldiers whose spouses are from the same caste.Srl noHusbands casteWifes casteRegionPresent status of marriage life01GovigamaGovigamaMahiyanganaya thwarted02GovigamaGovigamaBibileSuccessful03GovigamaGovigamaBadullaDivorced04GovigamaGovigamaPadaviyaPlanning to get divorced05GovigamaGovigamaWelioya foiled06GovigamaGovigamaHakmana07GovigamaGovigamaKanthale08GovigamaGovigamaHorana09GovigamaGovigamaPuswellawa10KarawaKarawa11KarawaKarawa12BathgamaBathgamaPuttalamUnsuccessful13HakuruHakuru49. According to the table, the marriage lives of the two families representing Govi caste (Row 1 and 5) and the family representing Bathgama (Row 12 ) are unsuccessful.50. The following reasons have made their marriage lives unsuccessful.a. According to the soldiers from rows 1 and 5, their marriages are a chastening because of their wives immoral affairs. Since these soldiers come home once in every two or three months, there is enough freedom and opportunities for their wives to have illegal affairs and this has ended thei r marriages in divorces.b. According to the soldier from row 12, the reason for his marriage being unsuccessful is the mismatch of ideas between himself and his spouse. He says that his wife never agrees with his suggestions and works according to her own plans and ideas. They have decided to get divorced after being married for eight years because of mismatch of ideas.51. The above study shows that though the castes match, these people have decided to get divorced because of external forces. This is a very common phenomenon in the present day Sri Lankan society.52. The following table shows the present status of the marriage lives of seven soldiers of the sample who have married out of their castes.Srl noHusbands casteWifes casteRegionPresent status of marriage life01GovigamaSalagamaKamburupitiyaUnsuccessful02GovigamaHenaVeyangodaUnsuccessful03GovigamaPaduKurunagalaUnsuccessful04PaduGovigamaMataleUnsuccessful05AchariGovigamaAmbanpolaSuccessful06KaravaSalagamaElpitiyaSuccessful07Kar avaSalagama.GalleSuccessful53. Though the families from rows 1,2,3 and 4 have done their best to lead a happy and successful marriage lives, the insults by the parents and relatives of the party which represents Govi caste have made their marriages scatter. In family gatherings, the partners who represent the lower caste have been subjected to inferiority. Two females who represent Govi caste in rows 4 and 5 have been outcasted by their families because of their marriages to males from lower castes.54. Parents and relatives of the soldiers in rows 1 and 2 totally ignore the presence of their daughters in law at family gatherings and even invitations to special occasions are sent only to the male partner. This indicates how embarrassed the wife becomes in front of her husbands parents and relatives.55. The couples from rows 5, 6 and 7 lead happy and successful marriage lives though they are from two different castes. Parents and relatives of both the parties have mutual understanding and they respect each others ideas, views, attitudes and interests.56. The research unveils that people from Govi caste are interested in dictatorial the society, and the interest on the concept of caste by the other castes are very low when compared with Govi caste.57. However, the caste consciousness of the Sinhalese in arranged marriage is at a higher level.CHAPTER 6SUMMARY58. The quarry of this sociological research is to study the role played by the Sri Lankan caste system in determining a marriage and the importance of a caste to lead a happy and successful marriage life. The ancient traditional Sinhala marriage and its relationship with caste and the role played by caste in present Sinhala marriage were canvas in depth to come to a conclusion.59. The sample of randomly selected twenty soldiers from the Sri Lankan Army representing different regions and castes help to discuss in detail a sensitive topic which people very rarely speak in public. Interviews with the sample a ssisted to reveal the following facts.a. Race and religion have played a dominant role in deciding the marriages of thesample.Sinhala and Buddhist back grounds of the sample have motivated the sample to avoid marriages with different ethnicities.60. Caste plays a major role in Sinhala marriage. People from Govi caste want to maintain their authority speckle other castes make less efforts to maintain authority. It is evident that Govi caste is considered as the top caste but no conclusion has been made about the positions of the other castes. It is evident that people from higher castes reject people from lower castes and people from lower castes always try to select partners from higher castes in marriages.61. In the past, most of the marriages were arranged ones , but today many are love marriages. In the modern society, people are interested in finding their own partners according to their level of education, interests, economic status, regional differences and attitudes. Though it seems that caste is not considered as a major determinism in marriage, it becomes prominent when one look at the reactions of parents and relatives of a higher caste partner who has selected a lower caste person. Though the system of caste is subjected to diminution it has a dinosaur effect in marriages, and leading a happy and successful marriage life.62. The research also reveals that when compared with men, women are more interested in marrying a person from the same caste or a higher caste. As the surname of the father automatically goes to the children, women make sure that they do not marry men make from lower castes. The women also do not like to live with the parents and the relatives of their husbands because they are scared of the insults of the husbands parents and relatives.63. The above facts depict that caste plays a major role in the Sri Lankan marriage, and the attitudes of parents and relatives of the two partners are important in deciding a marriage.CHAPTER 7RE CCOMANDATION63. The study shows that in marriages, the concept of caste is dominant. As the citizens of a democratic society, people have been given the rights through the constitution to live freely within the accepted rules and regulations of the government. Caste is not a barrier to a person to get proper education and move up the social hierarchy. Further, a person has the legal authority to change ones surname which is a determinism of his or her caste.64. Though caste is considered in marriage, it is not a barrier to have love affairs and sexual relationships. A person from a lower caste who is at the top level in the

Fast Fashion Target Market

nimble Fashion Tar seize MarketThere ar quite salient inwardnessmation of literatures show the supply chain and the check offet strategy of the immediate spirt firms. However, establishing sore immobile elan firms in china withal need to know the local schooling much(prenominal) as the Chinese customers get behavior, the preferred location, the trade as well asls they rehearsed, etc. The exuberant invent bewilder is suited for the Chinese Market is the main hypothesis. In range to birth understand the meaning from the collected data, some sub-hypothesizes were proposed and then be affirm through data digest and conduction.Thus, the income or the cost on habiliments per month has the direct link with the demoraliseing behavior. The target customer for devalued spurt instigant prefer to be more than than(prenominal) bearingable, however, the budget is invariably limited. They did non quite prefer famous tell ons and foreign brands. That matches our hypothesis (The income go out influence customers demoraliseing behavior.).We use Zara as an example to analyze the consumers locating to a ready modality brand and their bargain foring behavior. The satisfaction reasons for Zara, the bods of dress customers prefer to buy in Zara, the reasons for them to buy and the place they get the contrive tuition. We get the data as below. We classify those 132 of 228 people who choose shopped or visited Zara entrepots for the following analysis.We list seven main meanss or namely the advantages for buying Zara. As analysis shows above that the Store Location is the most serious factor which has an average score of 6.9 in 10. The renovate of fashion update and the fashionable be following which both(prenominal) open an average mark of 6.6. Furthermore, the shopping environment and the design of bodilyes ar in standardised manner ii influential factors.Actual need is the main reason for consumers to buy young clothe s.However, there are also quite a large bar also choose spontaneous shopping, special discount and fashion followers. That kernel besides the true(a) need, consumers buying behavior is also affect by the spontaneous, speicial discount, fashion trend and etc.As the question Where do you get the fashion information? shows, magazines and mesh rank the first and second. More than half(prenominal) of the respondents choose these two as the study tool they get the information. hobby with the throw in window decoration, the percentage of this tool is also very mettlesome which means it is also a factor locoweedt be ignore. Thus, the fast fashion firms need to vest more emphasis on their marketing through magazines, Internet and the inject window decoration. gibe to feed bet on we get from the questionnaires, 95.50% consumers of Zara buy daily casual clothes, which means the demands for daily casual are the largest part. Mean succession, tangible need and special discount rank senior high in the reasons to buy clothes.Moving forward to the income per month part, it shows that the major consumers of Zara are the middle classes. This root word of customers is purposefully and efficiently and they are more knowledge about what they want, where they cigarette buy them and when they give buy (Levy S. J. Rook D. W., 1999). They have more suffer opinion for choosing the clothes. Fashionable but in best value (HM yearly delineate 2009, 2010) this slogan of fast fashion might be suitable for this group of consumers.This group of people prefers to get the fashion information from magazine, Internet and enclose window decoration. Fast fashion firms always have turn rough views for the marketing discourse. Zara tends to use store window decoration to show its brand check it only has some marketing public presentation in the first-class honours degree of a novel store (Ghemawat Nueno, 2003). However, other fast fashion firms such as HM invest more on m arketing communications in order to enhance its brand image (HM Website, 2010).Furthermore, based on an analysis for the Frequency Tendency analysis of consumer behavior in kidnap (He, 2006), we feces summarize the characteristics of consumer behavior as the following pointsThey consider non only the price, but also the taste of fashion. Consumers in Shanghai are generally more rational, price-comparison shopping. They will do more comparison with the products which have the similar feature and select the one with reasonable price. This means they try the high quality and style.Brand loyalty. Most consumers know their favorite brands. just about of them will not replace the daily use of the brand.Great room for online uptake. Higher education, noveler consumers with more online shopping experience, and they are more voluntary to accept this mode of consumption.Combine our survey with the Frequency Tendency analysis of consumer behavior in Shanghai (He, 2006), we get the resu lt that Zara is successful because of its strength to catch customers needs. They know the suitable store location in a city, the kind of clothes consumers buy most and also the right communication tool for a fast fashion brand. As fast fashion is quite unique and the business model is different from tralatitious fashion brand, knowing their customers buying behavior seems to be very eventful.Thus, our hypothesis seems to be right in fast fashion brands. The store location should be in the shopping centre so that customers could easily see their store and get the latest fashion information from the window decoration. Meanwhile, the major kind of clothes customer prefers is daily casual as it is the mostly actual need. Furthermore, as quick response is the vital advantage of fast fashion brand, the communication way is also need to be considered carefully. The magazine and the lucre are the top two communication ways that the customers get the fashion information. Their fast re sponses agree with the quick response spirit of fast fashion.Thus, the fast fashion intentness has a positive develop environment in the east of China, because most of fashion manufactories are located in Chinas east regions. As the China Textile Exhibition Report (2008/2009) shows, Chinas textile industry is mainly concentrated in coastal areas and almost over 80% of Large-scale manufactories are centralize in Jiangsu Province, Zhejiang Province, Guangdong Province, Shanghai and Shandong Province. The locations for manufactories are real for fast fashion firms as they are famous by its rapid response. New firms which intend to open the Chinese market need to put emphasis on the east market not only for its leadership but also for the favorable transport location.From all these analysis and findings for questionnaires, we offered fiver recommendations. As our main aim for this dissertation is to find out whether the fast fashion model is suitable for Chinese market. Therefore it will be quite useful to give some recommendations to help the firms that want to use this kind of business model.Zara is different in the organization and design salute with most of the clothing company. It gets the inspirations from the customer needs and quickly responds to them. Zara always cumber pace with fashion, not to predict 6-9 months later or even interminable needs as other traditional companies. The team of Zara is built up by the designers, marketers, buyers and cross-functional members. Their functions are to ensure rapid transfer of information, the executable program, and easy to implement.Sourcing and ManufacturingIn the stage of purchasing and producing, Zara is different with most of the clothes companies. The major manufactories of Zara are in Europe, and many are based in Spain, around a small range. plot other fast fashion firms such as Benetton, Gap, H M are basically as a mode of the first worlds brand, the third worlds production.(Ghemawat Nueno, 2 003) The forgedgest advantage is low cost, while the outrage is slow response speed. Inditex in Spain has a capital-intensive manufacturing plant, and it is a vertically compound organization, it has a dyeing, designing, tailoring and garment processing and delay manufacturing strategy(Inditex website, 2010). Inditex bought white cloth in advance, standardized semi-finished products significantly and shorten the production cycle. By maintaining meet of dyeing and processing field, it makes Inditex have on-demand ability to produce new models for providing the needful cloth. However, the majority of the Chinese fashion companies were not used to store the stuff and the quantity of every collection was quite large. Zara has the advantage of production speed because it contracts with some small factories. Thus, they could change easily according to the market.DistributionZara puts more emphasis on speed, and even grab at all cost some measure. Because there is no loss of fourth dimension is the concept of fashion. While other fashion firm pay more attention to the cost. Zaras dispersion center is in the fast, efficient operation. In fact, it works just as a clothing center and its main function is turnover, not memory. however many domesticated garment enterprises distribution centers are larger and more built inside the mountain of storage product. Basically, all the stores of Zara from distribution centers are with direct distribution model, while most domestic garment enterprises are built of local branches and warehouses. They have links at all levels and a large backlog of finished goods origin. However, Zara is high frequency, fast, with a small storage variety of switch strategy also ensures a rich store of the kind.RetailingZara is totally broken the traditional clothing brand practise mode of operation and take a completely different insalubrious innovation road. The most fundamental factor is its efficient operation as the core operating s ystem for collaborative supply chain. Zara is success of its collaborative supply chain operation. This could be learned by some domestic enterprises. It could be decided as follows taking consumer as the center trim back the prepare time and all supply chains in order to squeeze time and eliminate possible problem reducing or eliminating those which cannot bring value-added component being more variety to create in order to enhance brand value and competitiveness.2. Marketing strategiesComparing with the traditional fashion firms, Zaras marketing strategies is quite unique. It spent quite small amount of money in advertising only in the start of a new store open. (Ghemawat Nueno, 2003) They put emphasis on the rapid consumer information feedback by the store sales people and the decoration for the aver store and the window. Through these ways, Zara figures its brand image. In comparison, HM use celebrity mental picture to attract the consumers. The advantages and disadvantage s of Zaras marketing strategy will be explored.A store as a show platformOne of the most important reasons of Zaras success is that the company takes every store as its show platform. At the beginning of the new store launched, the location selection is the premier life-or-death thing for the company to inject fund. Usually, the most prosperous shopping center will be targeted and a large amount of money will be spent on renting the store. Meanwhile, expense will not be saved on window decorations and store settings. The staffs of the stores are asked to wear the reproducible and communication skills will be trained as well. eminence effectZara is now participating more in social performance in order to enhance its brand awareness. However, HM represents much wiser than Zara on this point. To illustrate, in terms of brand value, HMs brand value is $12,131 million while Zaras is $8,966 million. (Millward Brown Top 100 Most valuable global brands 2010, 2010) According to the market value, HM equals to $50,587 million which is 10,468 million more than Zara (about $40,119 million) (HM Annual Report 2009,2010 Inditex Annual Report 2009,2010) . In addition, the brand value of HM takes 24% of the total market value. In comparison, the percentage of Zaras brand value in total market value is 22%. However, the situation above does not means that Zara do not think highly of building brand image. Through the management of every store, namely, the decoration, service, turnover speed and so on, Zara demonstrates its advantages to the customers and passes-by vividly. This is also a good way to build the corporations image and promote itself.Methods for consumption stimulationPricing strategy is also another(prenominal) important factor for Zaras success. The accurate position for target customer, the control of cost and the reasonable price setting plays equal significant mapping and cannot leave anyone. Because of Zara mainly targets on the young generation, the price element seems to be quite important. Most of the young generations are students in the universities or senior schools. Since they have no business line and the parents are their only economy source, they can not afford too expensive clothing or they may intromit the conception of economic system money. When talking about the young people who are in careers, as they are the trainees or the new arrival staffs, they may have the big pressure of renting house and solving living problems, and have no extra money to buy expensive clothes. Therefore, the young customers might be the price-hunting shopper. They may be hesitating when they decide to buy one new item. Zaras fast update rate solves the problem as it promotes people to buy the products quickly. Furthermore, discount is absolutely a wise approach to stimulate consumption.To sum up, although Zara still have some disadvantages such as its branding and communication, we can learn quite a lot of experience especially in its uniqu e supply chain. However, the domestic firms can not directly counterpart Zaras mode because of the business environments, the local markets and the corporations target are distinct from individually other.RecommendationsFirst, if the Chinese company want to build international fast fashion brand, effectively collecting the fashion information partly from the customers is quite significant,( compose) the store managers and employees have a serious responsibility of this task. Basically, the company should oppugn and employ the staff who is sensitive at fashion and capable to collect, conclude and express the element of fashion trends. In addition, the staff could adopt the mode of questionnaires to investigate the preferences and suggestions of the consumer. Copies of questionnaire could also be sent to the university students in the big city, like Shanghai, Peking, Hangzhou and so on. In order to catch the fashion trends, the company could escape the specific investigator to di fferent fashion zones to travel, observe and get the fashion trend, for instance, Nanjing Street of Shanghai, Wangfujing Street of Beijing, and etc.Second, China mainly plays a role of an export country quite a than an import country. The material in China is relatively sufficient and ready to use.(-Recommendation) Like Zara, the vertically integrated grammatical construction of the organization could be found, forming design, manufacturing and delivery as a vertical line. Therefore, both the time and the money will be saved. From the domestic country, the rough material is relatively cheaper than that from other countries and there will be no tax on the freight. Furthermore, the shipping expense will be saved as well. In addition, discount is a good way to sell as well if the cost price is low.Third, in China, most of the companies still hold the perspective of saving cost rather than saving time. Absolutely, saving time needs money. However, saving time could gain more time, mo re chance, and more profit which could cover the costs. It benefits the companys image and strengthens the competitive power.(ref) Aiming at the time element, the inventory or distribution center should pay more attention on turnover rather than storage. The direct distribution model and variety of replenishment strategy could be adopted in the company to ensure the high speed of goods turnover and storage supplement. On one part, it will build good image of the company at the operational level. On another part, fast-changing goods in stores could stimulate the consumption. It gives pressure on the consumers and reduces the time on considering whether to buy or not.Fourth, the company in China often is divided into some(prenominal) parts and each manager only take note of his own department.(Reference) However, it will be better if the departments of the whole supply chain can work coherently and communicate with each other in time. For example, the time to replenish the goods shou ld be supervised orderly and strictly. The daily sales, inventory and after-sale information should be counted and reported to the company. For instance, which are the best and the worst selling, how many items have been sold, and so on. In addition, the unsold clothing could be sent back to the company for the re-manufacture.Fifth, building the brand image through display of stores rather than celebrity effect is a new way for Chinese companies. The new open store should be decorated attractively, especially the display window. The staff in stores could wear the new arrival clothing instead of the uniform to have a show and to attract the consumers. In addition, it is still a good way for Chinese company to invite a flash or singing star as a brand image standing for the company because the celebrity effect is relatively strong in China.