Financial Accounting has become increasingly standardised and Essay - 1

Financial Accounting has become increasingly standardised and harmonized across organizations in different industries, while Management Accounting continues to be highly variable - Essay Example The following paragraphs will explain in detail why there MUST be a compulsory implementation of harmonized accounting standards in financial accounting (Leuz, Pfaff, and Hopwood 3). Both approaches reflect the different purpose and role of financial and management accounting to the extent that is required for quality decision making activities. The users of financial statements will need the latest copy of the balance sheet to determine the total amount of assets that the company owns. The assets are the resources of the company. The assets include both the current as well as the non -current assets. Current assets include cash, receivables from customers and subsidiaries, inventory end, office supplies, office equipment, land, buildings, factory equipment and other assets. Likewise, the users of the financial statements are interested to get a copy of the latest balance sheet in order to know the total liabilities or payables of the company. The liabilities include both the current liabilities and long term liabilities. In addition, the users of the financial statements need the balance sheet in order to determine the total stockholders equity section. Further, the users of the financial statements need the latest copy with the possibility of obtaining the prior year or years financial statements to determine how much the company has generated in terms of sales and cost of sales. This data is found in the income statement. the income statement shows the total amount of gross profit, administrative and marketing expenses. Likewise, the users of the financial statements will need the statement of cash flows to determine where the cash inflows and cash outflows had gone to during the accounting period. Usually, the accounting period covers a twelve month period. Further, the following discussion of the Enron scandal will give a deeper reflection of the different different purpose and role of financial accounting to the extent that is required for quality

Nashville International Airport (BNA) Research Paper

Nashville International Airport (BNA) - Research Paper Example Though the airport was initially built on just 337 acres of land, the airport has since acquired adjacent land for expansion. Finch (2009) reveals that the airport currently sits on more than 4,500 acres of land. Finch (2009) reports that, apart from the acquisition of more land for expansion, the airport has also undergone a series of renovation, which has transformed it be one of the safest airports to board a plane. For instance, the airport has four runways, which are long enough to handle all types of aircrafts. The longest runway measures about 3,360 meters, which meets the RSA standards for handling all kinds of aircrafts. Finch (2009) noted that Nashville International Airport (BNA) currently handles a very large number of travelers and cargo. Finch (2009) reveals that BNA has 12 airlines that serve the various cities in North America and beyond. The airport is reported to be witnessing about 400 arrivals and departure daily. Finch (2009) reveals that about 8 million passenge rs currently fly either from or into the airport. For instance, it is reported that about 4.67 million passengers boarded flights on Nashville International Airport (BNA) in 2011. The airport also handled more than 84,000 tons of cargo in the same year. Currently Nashville International Airport (BNA) ranks 34th-busiest passenger airport in the U.S. ... As earlier indicated, Nashville International Airport (BNA) handles about 7 million passengers each year which is more than 1% of Americas total passenger boarding’s, according to Surhone, Timpledon and Marseken (2010). Nashville International Airport (BNA) recognizes the fact that the airport serves even the physically challenged. As a result, the airport has elevators and ramps used by these passengers for alighting and boarding the plane. The airport also has an ample parking bay for vehicles with handicap license plates. In this regard, it is a requirement that each airline makes its own arrangement for assisting the physically challenged to get to and from the plane. In addition to the parking lot for the physically challenged, the airport also has a packing bay for all provided free of charge as long as the vehicle is not packed for more than 30 minutes. Moreover, there is also a short-vehicle servicing garage for passengers who travel via the airport (Romine, 2012). Nas hville International Airport (BNA) also has many entertainment facilities at the airport that ensures that its passengers are not left the board while waiting their flights. Finch (2009) reveals that the airport has some of the several hotels and restaurants at the terminus where passengers can enjoy their meals. The hotels and restaurants serve a variety of meals and drinks to passengers at affordable prices. In addition, the airport also features live bands on a daily basis ranging from jazz to county music (Surhone, Timpledon, and Marseken, 2010). The terminus of the airport is also well illuminated by skylights designed by Robert Lamb Hart, the famous New York architect. This contributes to the general atmosphere of accessibility and openness. Security is also beefed up at the

Roles of a Quantity Surveyor

Roles of a Quantity Surveyor Quantity surveyors, who may also be known as commercial managers or construction cost consultants, are specialists in the financial and contractual aspects of construction projects. They are involved at all stages of the project and are usually appointed by the architect or engineer who has designed the construction. They act as the financial overseer of a particular project, translating the plans into detailed costs. This involves working out the timings of each process and the precise quantity of materials needed. The main tasks include preparing information on the cost of labour, plant and materials, allocating work to subcontractors, preparing tender and contract documents, advising on the choice of materials and construction techniques, dealing with planning issues, building regulations and architects, and managing costs on site and dealing with cost reconciliation. The work is central to the profitability of construction projects. Through negotiation, successful quantity surveyors can save large amounts of money for the companies they work for.   Entry level The main route into quantity surveying is by taking a first degree normally in quantity surveying or a closely related subject accredited by the Royal Institution of Chartered Surveyors (RICS) or the Chartered Institute of Building (CIOB). Alternatively, postgraduate courses are available for people with degrees in other subjects. Entry to an accredited degree course is generally with two or three A levels/three or four H grades, or equivalent qualifications, plus five GCSEs/S grades (A-C/1-3). You should check specific requirements with individual institutions. Useful A level/H grade subjects include maths, English, geography, physical science, geology, economics, law, ICT, art, business studies, design and technology and languages. If you dont have the academic entry requirements for a degree course, you may be able to study at HNC/HND or foundation degree level. These qualifications can be supplemented with further study for the RICS or CIOB accredited degrees. In the Greater London area, the Chartered Surveyors Training Trust offers work-based training for young people aged 16 to 24 years. For this, you must have a minimum of four GCSEs (A-C), including English, maths and a science subject, or equivalent qualifications. Trainees work towards an Advanced Apprenticeship and an HND in Construction, before continuing to study on an accredited degree course. Entry to RICS accredited postgraduate conversion courses is with a first degree, which can be in a subject unrelated to surveying. With a degree, it is also possible to take a three-year graduate diploma accredited by the CIOB, whilst working in a construction company. Making the grade On completion of a RICS or CIOB accredited degree or diploma, you must gain further practical experience before becoming fully qualified. For the RICS, this involves a minimum of two years of structured learning in employment, leading to a RICS professional assessment interview known as the Assessment of Professional Competence (APC). Successful completion of the APC entitles you to use the letters MRICS. The CIOB has a professional development programme which requires the completion of a personal development record over three years, based upon a skills and competency requirement. This is followed by a professional interview. RICS and CIOB are the main professional institutions, and membership is essential for chartered status. It is also possible for quantity surveyors to join the Institution of Civil Engineering Surveyors. Some surveyors are members of more than one institution. All quantity surveyors also undertake Continuing Professional Development (CPD), which may include gaining additional qualifications. With experience, you could become a project manager. You could also move into specialist areas such as legal services, risk management or facilities management. Self-employment and freelance work are quite common. Personal qualities As a quantity surveyor, you would need to be a practical person with a logical and methodical approach to problem solving. You would need good IT and numeracy skills, together with the ability to analyse the content of complicated documents. A clear understanding both of construction techniques and technology and of the relevant laws and health and safety requirements would be essential. You should have good communications skills as you could be required to express your opinions both verbally and on paper. You are also likely to be involved in negotiating with a wide variety of people, which means that you would have to listen to the points of view of others as well as giving your own opinion. In addition, you are likely to be working as a member of a team, which may require you to motivate and lead people on site. Looking ahead The main employers of quantity surveyors are building and civil engineering contractors, consultancies that advise clients on construction costs, the property divisions of large organisations, and local government and other public sector bodies. Jobs are available throughout the UK. The demand for quantity surveyors is strong and there is a shortage of people with the appropriate skills. Alternative suggestions Other possibilities might include architect, building surveyor, civil engineer, construction manager, estate agent, general practice surveyor, housing manager or town planner. Take-home pay When you first start working, you could expect to earn between  £16,000 and  £24,000. If you start working for a large contractor, you could earn more as you may get paid for working site hours. Your salary could easily rise with experience to  £30,000 to  £50,000, and you could earn substantially more if you become a principal partner in private practice. Effects Quantity surveyors are generally office based, although your office may be on a construction site. Most quantity surveyors are likely to make some site visits, which require the use of safety equipment such as hard hats and boots. When based at construction site, you may work from, say, 8am to 6pm. Otherwise, you may keep more normal office hours. Occasional weekend work may be required. Roles of a Quantity Surveyor Roles of a Quantity Surveyor A Quantity Surveyor is an individual whom works on projects ranging from office blocks, schools, hospitals, factories to bridges, railways, oil and mining development, ship building and large process engineering works such as oil refineries, and anywhere that major construction work is carried out. Traditionally this role has been performed by a highly trained person with extensive knowledge in the operational procedures involved with construction or project management. This position often acts as an independent contractor and is a trusted and respected source for professional consultation. The roles of the Quantity Surveyor are diverse and vital to the project life cycle (Internet). Every Quantity Surveyor has the standard basic skill which is to draw up a bill of quantities which is a type of tender document that contains information regarding to the construction project. The measurements are taken from the drawings which must be in accordance with the standard measurement method which is agreed or accepted and will be priced by the contractors. The documents will be used throughout the whole construction project and are for valuation and cost control purposes. The Quantity Surveyor estimate and monitor construction costs, from the feasibility stage of a project through to the completion of the construction period as part of an advisors role. After the completion of construction, the Quantity Surveyor may have to be involved with tax depreciation schedules, arbitration and mediation if necessary, and cost estimation for insurance purposes. They are employed on most construction projects as consultants to the owner, in both private and public sectors. They would have to work hand in hand with architects, financiers, engineers, contractors, suppliers, project owners, accountants, insurance underwriters, solicitors and Courts and even with all levels of government authorities. The roles of Quantity Surveyor come in handy when at times of: Cost planning is a advance technique used by the QS team and it is mainly to help all the construction team members to arrive accordingly at practical designs for a project and make sure the projects are within budgets. The Qs will have to make sure that everything has to follow in accord to the estimates which have been agreed, from the beginning of successful contractors tender to the final project cost. In planning construction cost, it is very important that maintenance and running cost cannot be neglected in order to attain a project that is cost effective throughout its life. The QS will have to rapidly deal with the cost implication when the client decided that there is a change of plans and when variations are introduced. Cost planning can improve economy standards and also better value for money. Constant monitoring can avoid the risk of overspending if they are spotted early and proper corrective actions are taken, thus help the client to save money. Value management Value management is an act which aims to eliminate waste from the design or clients brief, thus at the same time the safety and main functions of the projects are retained. The objective of this value management is to deliver the project function to the expected quality so that the best value for the money can be expended. In this case, it does not necessary mean to be at lowest initial cost, but all factors impacting upon the projects which are considered as a whole are proven of the highest value (anonymous, internet).A QS is a well qualified person to direct the value management studies on a project. From this value management, the project team can obtain a clearer understanding of the involved project objectives and functions thus reducing any unnecessary costs are being made able. In this value management, it also labels the whole life implications in terms of both cost and also the clients business objectives of the building design. The Life Cycle Costing The cost of a project cannot be evaluated base on the initial cost alone. It is long been proven that although a constructed facility is cheap but may appears to be in long term, can be a lot more expensive than one with much higher initial cost. The life cycle costing is about a procurement evaluation technique which determines the total cost of acquisition, operation, maintaining and disposal of the items acquired; the lowest ownership cost during the time the item is in use (anonymous, internet). The life cycle costing assessment should not only considering the characteristics of the constructed facility, the sustainability, the maintainability, the reusability and obsolescence, but they must also not neglect the initial capital cost, the maintenance cost, the operational cost, the residual and disposal costs. Both economic and non-economic performance of constructed facility can be checked in this way. The QS will be the one who monitor all the life cycle costing analysis. The impact of all costs are considered rather than only the initial capital cost to ensure that different constructed facilities can be more efficiently evaluated and to help the effective management of a completed facility are the main objectives of life cycle costing. The building clients can obtain the best value for their money this way. Preliminary Cost Advice A QS is the person whom will be giving practical advices on stuffs which has to do with the cost of the project. The QS will also prepare the cost studies and advice on the structural forms, the choice of materials, the alternative design solutions, the construction sequence and the maintenance cost .From that, a detailed cost plan can be prepared for budgetary control. Facilities Management Facilities management is an extremely wide and all embracing activity involving many types of functions such as assets management, office management and housekeeping, building and engineering maintenance. Among the definitions of facilities management, but it could be borne in mind that there exist some common themes, or characteristics, as follows: it will be needing integrated multi-disciplinary professional services; it have reference to built asset the workplace; it will have to help the organization in achieving its objectives. However theres no one individual, nor profession, who would be able to fulfill all the required technical functions included in the concept of facilities management. Still and all, if there is any specifically trained or experienced QS is in charge, he will be able to understand and define theobjectives of the clients organization, thus be able to coordinate and provide the most appropriate facilities management services. Procurement Methods The QS are known for their expertise, knowledge and tools which are useful in the selection of the right suppliers or contractors for any given projects. There are no two projects which are exactly the same. Most of the projects (and many smaller ones) have their own challenges and needs their own solution. Procurement through competitive tendering based on different types of forms of contract and options is the most common method option. The QS are the person who prepares the bills of quantities which are used for the tendering. The bills containing documents of an itemized breakdown of the works to be carried out in a unit price contract, indicating a quantity for each item and the corresponding unit price. The bills of quantities are the crucial element in both effective cost control and also the basis of valuation of variations during construction. On different occasions, different tendering method and contractual arrangement may be used depending on the clients requirement. It m ay include tendering method such as the traditional method, the design and build, the construction management, the guaranteed maximum price, the prime cost contract and cost plus, and many more. The QS role is to provide advice to the client on the best choice of contractual arrangement depending on the circumstances that the clients required. Tendering Competitive tendering of the same kind or differing type remains the usual basis for construction contracts, while the bills of quantities are the fundamental to this process. The designers produced drawings and specifications which are translated by the bill of quantities into documents which would allows a contractor to calculate his tender price accordingly and on the exact same basis as his competitors. In the process of constructions, the QS are also an important element in effective cost control. If there are other tendering procedures which are appropriate, the QS will recommend alternatives. Contractual Advice The QS have to be are able to provide both commercial and contractual advice to all corporations such as the developers, the government bodies, the contractors and subcontractors, for all types of civil engineering, building and structural projects.  Ãƒâ€šÃ‚   The type of service for contractual advice covers: Contract administration: site set-up, valuations of work in progress, subcontract procurement, measurements, assessment of rates, cost reporting and variations. Contract documents: warranties, bonds and guarantees, selection of appropriate standard forms of contract, the interpretation, drafting of special conditions and forms of contract. The Valuation of construction work The contractor is paid every month in most of the construction contracts unless otherwise specified. The QS role is to value the works carried out each month by the contractor on the project involved and submit a recommendation for payment. Insurance Advice The QS may help the employers to choose the most appropriate construction insurance. Construction sites are inherently dangerous places. This is why construction insurance is an important policy to have if they are going to run or manage a construction site. It is also known as Builders Risk Insurance, construction insurance provides safeguards for employers against construction workers being injured on site. Construction insurance does not exempt the employer from maintain a safe workplace. Usually, construction insurance policies only pay out if a strict set of health and safety guidelines are followed (anonymous, internet). It also protects the developing structure and the materials purchased for the construction for the loss due to damage or theft. The advantages of obtaining advices from the QS are: Well aware in the manner of cost, all round advice on contractual matters, and with full of efficiency in construction activities; Better communication with the involved parties such as insurers/employers/contractors/loss adjusters, which might be less efficient if it was handled general insurance practitioners. Cost Control Financial Management Cost control might be one of the most important aspects which have to be monitored closely in any capital project. It is important because the client wants a good value for money from the project. The QS have to make sure that the required balance of expenditure between different elements of the project is achieved and also to keep the final expenditure of the project within the clients required budged. In general, cost control consists of three basic steps: Build an overall cost target Taking remedial action where necessary Analyzing any deviations In practice, the process of cost control shows an extent of professional activities such as cost analyses of previous projects, cost studies of different types of constructional options, cost planning/estimating, cost monitoring in time of the construction stage and cost reconciliation in time of the tendering stage. Regularly, the QS produce the cost estimates and financial which creates an important phrase of the financial management of capital projects. With these periodic financial reports, the clients are able to foresee the projects progress and control their future financial commitments.

edgar allan poe Essay -- essays research papers

Edgar Allan Poe Edgar Allan Poe was born on January 19, 1809 in Boston, Massachusetts. He was the son of two poor touring actors, Elizabeth Arnold Poe and David Poe Jr. The Poes traveled around to many different theaters, playing many different roles. While his mother was a well-known actor, his father was not, and was usually drunk during performances. David Poe abandoned his family when Edgar was about two and the rest of the Poe family left for Richmond, Virginia. Edgar’s mother died of tuberculosis there in Richmond. Edgar was only three at the time but apparently he remembered the traumatizing event later in life. After his mother’s death, John and Frances Allan took Edgar in. John Allan was a wealthy merchant. Allan changed Edgar Poe’s name to Edgar Allan Poe when he was baptized but never legally adopted him. John Allan sent Poe to all the best schools. John Allan’s company went bankrupt and he thought his family would have to live an austere lifestyle. Fortune found the Allan’s in 1825 when John’s uncle died and left the family $200,000. John Allan could now afford to send Edgar to the University of Virginia. While there, Edgar began drinking and gambling. This is also where he began writing poems. In 1827, Poe left the University and went to Baltimore. He was hoping to publish the poems that he had written but nobody would buy them. Poe was without any income so he joined the Army. He gained the rank of sergeant major in just two years and wrote in his spare time....

Consumer Law in Mauritius

TABLE OF CONTENTS Acknowledgements†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Page 2 Sources And References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 3 The Emergence of Consumers in society†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Page 4 The Consumer viewed in an economical scope†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 4 ? Relationship between the consumer and the demand and supply theory†¦Ã¢â‚¬ ¦. Page 4 ? Factors influencing demand†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 5 What is Consumer Law?. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 6 Why the need for Consumer Laws? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 6 Consumer Vulnerability†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 6 The Implications of Consumer Laws†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 7 The Socio-economic evolution of Mauritius†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 8 ? A brief history of Mauritius’ economy†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Page 8 ? Consumer Protection Act 1998 (some sections) †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 9 ? Fair Trading Act 1988†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 11 ? Breakthrough in the Consumer Protection Laws†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦P age 13 ? ACIM as an advocate of consumer rights†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 14 The right to Safe Environment†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Page 15 The right to Safety†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Page 16 The end note†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Page 17 Acknowledgements Our team would first of all like to thank Dr. Jankee for this opportunity of evaluating ourselves in a field completely new to us and to venture into the different aspects of our topic for a greater understanding. We would also like to thank Mr. Jayen Chellum ( Director Of ACIM ) for his unconditional support and interest into making us more aware of the threats to consumers in the Mauritian context and for showing us the path to take for the completion of this group assignment. Last but not the least, we are utterly grateful to Mr. Kailash Trilochun ( Barrister ), for his effort into demonstrating to us the legal aspects and implications of our project. 2 Sources and References ? Major Achievements of ACIM Stat Sheet ? Consumer Law ( Key Facts ) Book ? http://www. geocities. com ? http://www. google. com ? http://www. wikipedia. org ? http://www. supremecourt. mu ? http://www. wiki. answers. com ? http://openlearn. open. ac. uk ? http://www. bized. co. uk ? ttp://tutor2u. net 3 CONSUMER LAW The Emergence of Consumers in society In ancient times the countries of the world were governed by sole figures. Kings, emperors, sovereigns, rulers or whatever way they were entitled, bore the same similarity; that is all of them lead their respective countries as chiefs. The people had to abide by the laws and the word of those individual characters and possessed no tangible rights. They were therefore treated by rulers as pawns on a checker board. The condition of the people and their absence of rights stayed constant with the advent of a new type of social structure, the communist society. As centuries went by, the people became more aware of democratic methods and much more knowledgeable of the equality of other human beings in terms of gender, ethnicity and so on. This caused a revolution on a global scale as the rights of each and every human being started to be acknowledged and respected. With the emergence of a series of codes of conduct, later labeled as â€Å"Laws†, people began to enjoy a more civilized lifestyle. Trade became more commonplace and people relished the buying and selling of goods and services which ultimately resulted in the â€Å"buyers† of goods and services being tagged as â€Å"consumers†. The Consumer viewed in an economical scope A consumer, as defined by the doctrine, is an individual who enters into a transaction primarily for personal, family or household purchases. Yet in many routine cases a consumer is not necessarily a purchaser in the real sense of the term; a consumer could also be someone enjoying public and free facilities and yet demanding a top notch quality and the same standards as services or goods they pay for. Relationship between the consumer and the demand and supply theory A consumer is therefore expected to be someone who is a rational decision maker and who seeks to maximize utility and thus buys in accordance to his needs and wants for a greater satisfaction rate. 4 It is an undeniable fact that the consumer represents the demand in an economy; Therefore the greater the number of consumers, the greater the demand for products thus implying that the increase or decrease of consumers can directly affect demand in a proportional way. This situation clearly demonstrates that the viability of a certain market depends on the demand from those very consumers hereby entailing that not only does the consumer affect the demand but also has a great impact on the supply factor. In the instance of a shoe making factory, if the consumers, (here signifying demand), for the shoe industry fall in rate, then the supply for that particular good also suffers from this lack in demand rate. In such a case, the consequent scenario would either be that the consumers increase demand at a certain point in time and the factory survives the test of time, or the consumers turn away from that particular good for a long period of time thus compelling the factory to shut down. As a result this example shows us the direct relationship between the demand and supply and the role of the consumer in determining the survival of a particular market. Factors influencing demand However, we should consider the determining causes to fluctuating demand and the consequent supply before actually getting into the subject of what consumer law really is about. The particular factors influencing demand are as follows: (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) Fashion Avertising Age Quality Taste Income Size of the population Price of substitutes Price of complements These factors subsequently affect the judgment of the consumers and thus has a great impact on the supply and the market in general. What is Consumer Law? Consumer law is a particular fragment of law which is designed to protect consumers against abuse or any kind of unlawful transactions as well as providing them with the necessary legal means of obtaining reparations for damages caused by faulty products or inadequate services. However consumer law is a complex phenomenon, as it is never complete in itself and it is disseminated and scattered over various seemingly unrel ated statues which do not ensure a comprehensive and enhanced protection of the consumer. Why the need for Consumer Laws? The primary goal of such laws is to ensure that consumers have their rights clearly spelled out and that companies which sell goods or provide services can make out the demarcation line between lawful and unlawful activities involved in their businesses while dealing with consumers and thus happen to clearly get to know their responsibilities and what consumers expect of them in terms of quality and pricing. It is therefore obvious that the consumer and the suppliers or service providers are interrelated and interdependent, that is the supply or service providers rely on the demand of the consumer as much as the consumers rely on the supply of excellence in terms of goods and services. Thus this inter-reliant relationship makes it indispensable for the judiciary body and the government to ensure that both contracting bodies are in an equitable position, where there is no exploitation of the most influential party over the weaker one and this is where the consumer law comes into play. The main branches of law concerned with the protection of the end users and the abuse of and the compliance of these guidelines are firstly the Civil Law and the Criminal Law. Consumer Vulnerability The question of the rights of consumers is growing considerably important worldwide as days go by. Governments have implemented numerous laws to 6 assure that end users have the same rights as the manufacturers or service providers. Consumer Protection Law or Consumer Law is considered as an area of public law that regulates private law relationships between individual consumers and the businesses that sell goods and services. Consumer protection encompasses a wide range of different yet linked topics such as (i) Product Liability which implies that manufacturers, distributors, suppliers, retailers are liable for the damages or injuries their products cause in the eyes of the law. Privacy Rights pertaining to the rights of the consumer but more of a human rights issue about the right to privacy. For example, the right to keep a person’s religious practices on a private level. Unfair Business Practices such as fraud, misrepresentation and other consumer and business interactions. ii) (iii) Therefore these laws generally deal with the aspects of credit repair, product safety, service contracts, bill collector regulation, pricing, utility turnoffs, consolidation and personal loans that may lead to bankruptcy. All of these arguments actually pointing out the urgent and impending need for government legislation to advocate the basic rights of the consumer to have access to the best service or goods avail able without being victims of any kind of unlawful activities. The Implications of Consumer Laws Over the years, consumer laws have been growing in importance and have boosted in efficiency. These specific set of rules make it an obligation on businesses to respect the interest of consumers. In so doing, the consumer laws compel businesses to disclose detailed information about their products or services particularly in areas where the public, which in our case is referred to as consumer, is at risk, namely places where health, sanitary and hygiene issues are frequent. For instance fast food outlets and hospitals are the most common locations related to such aspects. 7 Thus it goes without saying that the protection of the consumer depends wholly and solely on their basic rights and the laws that regulate the parties involved, that is the goods or service provider and the end user. The Socio-economic evolution of Mauritius Putting aside the general aspects and characteristics of consumer laws abroad we reach a point where we do ask ourselves what exactly is the state of affairs regarding consumers and if the laws regarding their protection and fundamental rights in purchasing and enjoying quality service are being respected and complied with or not. Nevertheless, it is of utmost importance to turn back a little in time to properly assess the current situation and to be able to make a comparative study of the situation in the past and the situation today. A brief history of Mauritius’ economy After Mauritius’ independence in 1968, the country was in a situation of utter distress. Huge balances of payment defeat, soaring unemployment, a surging population and massive levels of debt are some of the major predicaments the state had to confront. Fortunately, with the help of the Professor Meade and quite a few political leaders of that time, the country somehow managed to withstand the harsh conditions and defy most of the apocalyptic predictions made about the survival of the country as an autonomous body. Mauritius adhered to the advice of Meade in its diversification process but used its own state creativity and capacity to deal with the pressing affairs of the country. The Mauritian State invested a lot of its intellectual ad financial resources into hauling out the majority of its people from utmost poverty and sparked a revolution of aspirations nationwide. What made Mauritian success story include industrial policies based on an expert-led diversification strategy, dedicated and competent bureaucracy, the dearth of conflicting ideologies, a strong welfare state, human faced structural adjustment, successful demographic control, tapping of preferential 8 rrangements, economics of ethnicity and cultures and a â€Å"habit† for institutional engineering. Nevertheless it is an undeniable fact that with the beginning of this new technological, fast-tracked and globalization oriented era, new challenges are surfacing and along with them the uncertainties and queries regarding the shape and nature of democracy in the coming age. As such, in the Mauritian context, the consumer is protected under many legislative laws. Amongst other, the Consumer P rotection Act 1998 and the Fair Trading Act 1988. Below, here are some sections of the Consumer Protection Act of 1998 and the full version of the implemented Fair Trading Act 1988. Consumer Protection Act 1998 (some sections) 3. Maximum price (1) The Minister may, by regulations, fix the price of any goods specified in the First Schedule. A trader who sells or supplies any controlled goods at a price higher than that which has been fixed shall commit an offence. (2) 4. (1) Maximum mark-up The Minister may, by regulations, determine the maximum markup of any goods specified in the Second Schedule. A trader who sells or supplies any controlled goods at a price which includes a mark-up which exceeds the maximum mark-up shall commit an offence. Maximum recommended retail price (1) The Minister may establish a Code of Practice to provide for the method to be adopted for the determination of the maximum recommended retail price of goods other than controlled goods and, where he intends to do so, he shall give notice of the Code of Practice by its publication in the Gazette. 9 (2) 5. (2) Where a Code of Practice has been established under subsection (1), no trader shall act in breach of the Code of Practice. A trader who sells or supplies any goods for which there is a maximum recommended retail price shall affix a label in a conspicuous place on a specimen on any such goods indicating the maximum recommended retail price. A trader who affixes, in relation to goods referred to in subsection (1), a maximum recommended retail price provided for in the Code of Practice shall commit an offence. (3) (4) 6. Illegal charging of VAT A trader who, whilst selling or supplying any goods — (a) charges VAT where VAT is not chargeable by him; (b) (b) charges a higher rate or amount of VAT than is lawfully chargeable, shall commit an offence. . Price label (1) Where VAT is chargeable by a trader in respect of any goods, the trader shall affix a label in a conspicuous place on a specimen of the goods indicating the total selling price of the goods inclusive of VAT. (2) Where VAT is not chargeable by a trader on any goods, the trader shall affix a label in a conspicuous place on a specimen of the goods indicating— (a) the selling price; and (1,) that the amount of VAT is NIL. (3) (4) A trader who fails to comply with subsection (1) or (2) shall commit an offence. For the purposes of this section, the Minister may prescribe the form or colour of a label or any distinctive mark which such label shall bear. 10 8. Selling at a price higher than that displayed (1) No trader shall sell any goods at a price which is higher than the price shown on a label affixed pursuant to section 7. A person who fails to comply with subsection (1) shall commit an offence. (2) 9. Misleading price indication A trader who gives (by any means whatever) to any consumer an indication which is misleading as to the price at which any goods are sold or supplied shall commit an offence. Fair Trading Act 1988 1. Short title. This Act may be cited as the Fair Trading (Amendment) Act 1988. 2. Interpretation. In this Actâ€Å"principal Act† means the Fair Trading Act. 3. Section 6 of the principal Act amended. Section 6 of the principal Act is amended by adding immediately after the word â€Å"competition† the words â€Å"or of promoting, establishing or observing any exclusive sales agreement or monopoly in connection with the production and supply of goods, branded or otherwise, or of services. † 4. Section 13 of the principal Act amended. Section 13 of the principal Act is amended by deleting the words not exceeding 10,000 rupees† and replacing them by the words not less than 10,000 rupees and not exceeding 50,000 rupees†. 11 5. Section 14 of the principal Act amended. Section 14 of the principal Act is amended by deleting the words and to imprisonment for a term â€Å"and replacing them by the words together with a term of imprisonment†. These pieces of legislative law are here to protect consumers against abuse. Being a mixed law, some of the laws have been translated into English as in many issues it is the â€Å"Code Civil Mauricien† and the â€Å"Code de Commerce† which is mainly used. At international level, particularly in England, protection in criminal law falls into three main categories: (i) (ii) (iii) Unsafe goods- Consumer Protection Act 1987 Part II and the General Product Safety Ragulations 1994 Trade Description Act 1968 Misleading price- Consumer Protection Act 1987 Part III Then again, the position of Mauritius concerning Consumer protection laws, ts practice and enforcement are contemptible and our small budding island lags behind in the specific field as compared to countries such as France, the United Kingdom, and the United States. In this light, our current system lacks the administrative machinery for a strong consumer umbrella. Our fellow consumers are therefore not sufficiently sensitized about the existence and the recurrent themes of the consumer laws that shield them from eventual harm or abuse by traders, businesses and other groups which are usually better equipped and more resourceful than the general consummating public. Consequently, the lack of knowledge about these laws creates a situation where the ignorant consumer has to face new sales techniques, ruthless publicity and marketing of a large variety of goods and services in the market, such that the latter is in no position to assess the defects and shortcomings that might be found therein. On the other hand, the suppliers are tempted to follow diverse unfair practices such as sub-standard quality, adulteration, incorrect quantity and excess pricing amongst others. 2 Breakthrough in the Consumer Protection Laws It would however be unjust to belittle the work of our Legislature who has made several provisions in accordance with the consumer welfare state and the demand and supply for consumer goods and services, as a result of the expansion in technological and industrial fields. The Legislature enacted laws intended to protect the consumer against deceit, injury and exploitation, among which are: 1. The Civil Code 2. The Hire Purchase Act 1964 3 . The Supplies Control Act 1972 4. The Fair Trading Act 1979 5. The Trade Marks Act 6. The Consumer Protection Act 1991 7. The Consumer Protection (Price and Supplies Control) Act 1998 8. The Food Act 1998 The Consumer Protection Act of 15 June 1991 seeks to extend the reach of protection to the consumer and eventually develop into the proper safety of the consumer. Regrettably, its aims are less achievable as the application is limited to certain products only. (Refer to S3 (2)). Sect. : Consumer Protection Act The General Safety Requirements: (1) No person shall apply any goods which suffer from any fault with regard to any prescribed quality, quantity, potency, priority or standard or in the case of any machinery or motor vehicle, with regard to the quality, nature or manner of its performance†. (2) This section shall not apply to(a) growing crops or things comprised in land by virtue of being attached to it (b) water, food, animal feed or chemical fertilizer (c) aircraft 13 ( d) drugs or medicine (e) tobacco and (f) goods intended exclusively for export under the Export Processing Zone Certificate. A more considerable addition to the existent consumer laws is found in section 5 of the Consumer Protection Act which endows the enforcement authority with a slightly additional power of control over the supply of goods which might not safe for use or consumption. This Act has mainly repeated fundamental provisions of other laws without concretely solving new practical problems, for example, in the revision of standards in contract. Moreover, consumer movement is more accessible to the elitist community and fails to mobilize the masses, who are the real victims of the system since they are confronted to financial constraint. ACIM as an advocate of consumer rights Fortunately some particular consumer oriented private organisations have stepped forward for the rights of the end user but the most recognisable of these organisations is most probably â€Å"l’Association des Consommateurs de l’Ile Maurice† (ACIM), who has made a laudable effort into making the most regarding the protection of the consumer, the needs of the Mauritian consumer and has aroused a lot of questions about certain government practices which could prove to be prejudicial to the consumer. Thus ACIM has not only created a means of assistance to the public in matters dealing with the abuse and violation of consumer protection laws but has also proved to be the acting watchdog in hindering practices (again referring to the unfair business practices), that are detrimental to the consummating community, be it governmental decisions or supply and service provider faults. Also, this particular association has over the years stressed on a number of disturbing facts and alarming situations about the Mauritian consumer laws and their adherence. One such troubling and at the same time unfortunate fact is that the laws concerning the rights and the protection of the consumer are too decentralized, that is the local authorities that include municipal or district councils each have their own respective ways of interpreting the laws in their areas of jurisdiction. In so doing, the consumer laws are in a certain sense baffled by territory issues, despite the fact that Mauritius is seen as a considerably small island, making it not only difficult to understand exactly what laws are applied 14 n the interest of the consumer in different regions but also to deal with the various implications the laws hold in their relevant territories. Below are a few of the major achievements and projects of ACIM in the past years: 1. In 1992, ACIM in alliance with other NGO’s succeeded in holding the proposal for the construction of a nuclear power station by the Minister of Engery, on grounds that it would both be uneconomical and environm entally unsound. 2. In 1990, ACIM won a major victory against the Central Electricity Board when this public enterprise was ordered by a Supreme Court judgment to reimburse 182,777 electricity consumers for the unlawful double billing of electricity charged for the month of June 1986. The total amount reimbursed was 38 Million Rupees, interest inclusive. 3. In 1989, the Mauritius Broadcasting Corporation (MBC) increased the license fee of consumers by 400%. ACIM launched a national protest and managed to make the government back for 26% of the consumers. In addition, ACIM entered a court case to contest the constitutionality of a regulation that was made by government threatening to cut electricity supply if people refused to pay the totality of their TV license fee. Judgment was delivered in January 1992 by the Supreme Court. ACIM won the case. When looking at these particular cases, we finally get to understand a little more of just how complex the consumer laws and their applications in terms on consumer protection are. The right to Safe Environment One noteworthy fact, that should presently be a major concern to the world in general and specially to our small island, in terms of its geographical situation, is the right of consumers to enjoy a safe environment. Is it a sad truth that the private organizations here in Mauritius have limited resources and are incapable of really drawing the government’s attention towards this phenomenon that is starting to affect not only us but the world as a whole. 15 The need for environmental conservation is seen as a necessary defense against deteriorating quality of life worldwide. All consumers are victims of contaminated food and water supply, pesticide-ridden food, adulterated milk and choking exhaust fumes emitted from vehicles. According to a World Bank report, India is being pushed back due to its high environmental costs which implicates 24,500 Million Indian Rupees each year in terms of air and water pollution alone. Valuable resources and man-days are lost due to polluted environment and living conditions. Consumers need to understand that only a safe environment can ensure the fulfillment of their consumer rights. Hopefully, â€Å"Consumers International†, a nodal agency of consumer organizations worldwide, has set up a number of guidelines for ensuring the consumers’ right to safe environment. A few of these major guidelines are; 1. Promoting the use of products which are environmentally sustainable. 2. Encouraging recycling. 3. Requiring environmentally dangerous products to carry appropriate warnings and instructions for safe use and disposal 4. Promoting the use of non-toxic products by : a. Raising consumer awareness of alternatives to toxic products. b. Establishing procedures to ensure that products banned overseas do not enter national markets. c. Ensure that the social impacts of pollution are minimized. d. Promote ethical, socially and environmentally responsible practices by producers and suppliers of goods and services. These measures therefore ensure that the consumer is not abused of in terms of environment and that the latter enjoys the fundamental right of the human being to have access to a sound environment. The right to Safety Consumer right to safety is as vast in its purview as the market reach itself. It applies to all possible consumption patterns and to all goods and services. In the context of the new market economy and rapid technological advances affecting the market, the right to safety has become a pre-requisite quality in all products and services. For instance, some Indian products carry the ISI mark, which is a symbol of satisfactory quality of a particular product. The market has for a long time made consumers believe that by consuming packaged food or mineral 16 water, consumers can protect their health but this notion has been proved wrong time and again due to rampant food adulteration in market products. Right to the food safety is an important consumer right since it directly affects the quality of life of the consumers. The end note All of these measures therefore converge in the same global direction of safeguarding the basic rights of the consumer; that is for the consumer to enjoy the best quality and standards in all aspects of their lives, but the real question we are inclined to ask ourselves is whether the consumer of today is even aware of the benefits the consumer laws bestow on them or do they simply take pleasure in hiding under the shields of a panoply of invisible laws? The awareness of the existence of these laws is certainly of utmost importance; nevertheless the most vital interrogation in the communities worldwide should be about the survival of these laws and their enforcement over the test of time for the benefit of the consumer and consequently, the viability of all types of markets. 17

Police Administration Essay

Since the early part of the twentieth century, academicians and criminal justice practitioners have debated whether police officers should be required to have a college education as a minimum qualification to be hired. Today, there is general agreement that a college education will not necessarily make a person a good police officer, but a good police officer can be made better by having one. Many police executives believe formal college education can improve critical thinking skills of officers and that is becoming a more important factor as the complexity of police work continues to increase.1 According to a recent article in Police Chief Magazine â€Å"We expect (police officers) to understand and apply the law evenly. We expect them to grasp the nature of social problems and the psychology of people with different attitudes toward the law. We expect officers to professionally and effectively handle disputes involving people from varying cultural, racial and socioeconomic backgro unds.† 2 The importance of possessing a college degree by police officers seems to have substantial support in the literature. If the need or desire is established for the possession of a college degree by police officers, then how do they get one? Traditionally, a college program involved students attending classes at a â€Å"brick and mortar† campus. This was difficult for many officers that already had substantial work and family commitments. With the advent of online (internet delivered) college programs, it is possible for officers to enter or return to college and pursue a degree where previously it may not have been practical for them to do so. With that being said, does an online program sufficiently address the desirable attributes for police officers that the possession of a college degree represents? Historical Perspective for College Educated Police In 1916, August Vollmer, the former Chief of Police of Berkeley, California, was the first to emphasize the need for police officers to have college  degrees. At about the same time, the University of California at Berkeley began to offer law enforcement related courses.3 In 1931, The National Commission on Law Observance and Enforcement (the Wickersham Commission) gave â€Å"national recognition for higher educational standards and more professional police officers.†4 Although the issue of college education for police officers was not specifically addressed, it laid the foundation for subsequent calls to increase educational levels for police. Largely due to Vollmer’s influence, the University of California at Berkeley created a School of Police Administration in 1933, followed shortly thereafter by a similar school at Michigan State University.5 In 1936, Vollmer wrote in his book, The Police in Modern Society, that police officers should be required to have a colleg e education.6 In 1967, the President’s Commission on Law Enforcement and Administration of Justice made specific recommendations regarding increasing the level of police education. This report was followed by the passage of the Omnibus Crime Control and Safe Streets Act of 1968, which established the Law Enforcement Education Program (LEEP). LEEP, in part, provided grants and loans to officers to enroll in college and earn their degrees. This infusion of money created a large incentive for institutions to develop academic programs geared toward law enforcement. As police officers began to return to or enter college, some institutions created accelerated or nontraditional programs in criminal justice. Officers could receive credit for experience in related courses and some courses were configured so officers did not have to meet as often as traditional courses. These types of programs were usually administered through the college’s extension program. Today, many public and private institutions offer nontraditional programs that are delivered in the online or e-learning format. According to the National Center for Educational Statistics, in the 2000-2001 academic year, forty-eight percent of all four-year Title IV8 degree granting public institutions and thirty-three percent of four-year Title IV degree granting private institutions had degree programs for undergraduates that were to be completed totally through distance learning.9 Today there are an abundance of distance learning programs being marketed to police officers, especially online programs. The flexibility of the course schedule makes it attractive to busy students. Police officers can do their course work when it is convenient for them and some courses are designed to  be completed at the student’s own pace. Many departments have made strides in requiring some college education as a prerequisite for hiring but most have not. The high school diploma still exists as the most common minimum educational requirement. Even where departments have not required a college degree for hiring, many require or make it desirable to possess a degree for promotion. As early as 1989, the benefits to having educated officers were noted to include:10 †¢ Greater knowledge of procedures, functions, and principles †¢ Better appreciation of their professional role and it’s importance in the criminal justice system as well as in society †¢ More desirable psychological make-up, which includes such qualities as alertness, empathy, flexibility, initiative, and intelligence †¢ Greater range of interpersonal skills centered in their ability to communicate, to be responsive to others, and to exercise benevolent leadership †¢ Greater ability to analyze situations, to exercise discretion independently, and to make judicious decisions †¢ Strong moral character, which reflects a sense of conscience and the qualities of honesty, reliability, and tolerance †¢ More desirable system of personal values consistent with the police function in a democratic society Even back in 1978, though, researchers expressed reservations about the quality of criminal justice programs. The rapid increase in program offerings seemed to make some institutions gear their courses more vocationally than academically. Some recommendations were made to overcome what was perceived as major quality problems in college programs developed for police officers. In addition to perceived quality problems in criminal justice programs, there was a concern that police officers would take college courses just to get the degree. In 1979, Goldstein stated, â€Å"The factor that makes the whole movement toward college education for police personnel most vulnerable to attack is the emphasis which has been put on the acquisition of college credentials without sufficient concern for what is to be learned. Given the multitude of colleges and the number of people who attend them, the degree itself reflects little about the values or relevance of the educational experience.†11 Clearly, the need to ensure that a college program is delivering the appropriate academic curriculum is  critical. In the past, an officer attended a local school and it was more than likely regionally accredited. Today, online colleges can market themselves across the United States or even internationally, claiming accreditation from some official sounding group. Accreditation, curriculum, and instructor competence are all of critical importance in a college program. More than a decade ago, researchers articulated considerations that would be relevant as one considers the potential quality of an educational program. The recommendations included:12 †¢ No college credit should be given for police academy and similar training †¢ Technical and professional police subjects should be limited to a maximum of twenty-five percent of any curriculum †¢ A four-year baccalaureate degree should be the minimum educational qualification for entry into police service †¢ No one should be considered qualified to be a faculty member on the basis of experience alone †¢ Police education faculty should be held to the same standards as other college professors (i.e. Ph.D., master’s degree minimum; involvement in research and publication) These issues among others were discussed by a group of criminal justice related experts who were brought together in a nominal group setting to discuss online education and its potential effect on the future of law enforcement. The Nominal Group Panel As part of a California Peace Officer Standards and Training Command College project, a panel of interested professionals was formed to discuss future trends and events that may have an effect on law enforcement online educational programs in the next five years. It consisted of a Chief of Police of a medium sized police department, a professor who teaches online courses for a major public university and at a local community college, a deputy district attorney, a police officer who is a former high school teacher, a police officer who is a member of the executive board for a police officers association, the criminal justice program coordinator for the local community college, the editor of the local weekly newspaper, and a  counselor for a youth diversion program. There was consensus among the panel members that it is important for police officers to have a college education, and to possess the appropriate degree. The panel felt that a college education earned the traditional way (attending classes at a brick and mortar institution) was the best preparation for a person to be a police officer. The discussion included many of the issues published by researchers and criminal justice practitioners since the 1930’s. The panel felt it was critical for police officers to be socialized with diversified groups of people and exposed to differing viewpoints. The requisite skills of tact and diplomacy learned in a physically social environment, effective public speaking, and command presence are attributes that are learned and reinforced in a traditional educational setting. The panel recognized it may be difficult for a police officer to pursue a traditional degree due to family and work obligations. So what is this officer to do? Many of the officers returning to college or entering college for the first time have turned to online college programs. The panel concluded the flexibility of online educational programs was a tremendous opportunity for current police officers due to the demands of their course schedule. They also understood there was a proliferation of programs being marketed to police officers through police websites or law enforcement related magazines. Legitimate accreditation was a key concern about such programs. The panel members expressed that testing-retained knowledge could be problematic since testing is done in the same delivery format as coursework, and all tests were essentially open book. With regard to the value of such programs, panel members believed that a college degree earned through online programs was different than a college degree earned traditionally. The panel believed that criminal justice practitioners were overused in criminal justice programs especially in online programs. Their concern was the overall value of the college degree since true academic professors were not doing the teaching. They felt that for some disciplines, such as engineering, mathematics or history, an online program was sufficient. But when it came to being a police officer, class attendance and contact with other students face-to-face was preferred. The panel agreed, however, that much of what is done in a traditional setting could be done  online, such as submittal of written reports or studies and coursework assignments. The panel also felt that too much academic credit was given for experience in police work through online programs. The panel felt that rather than rely on a purely online program for an officer to obtain a four-year undergraduate degree, a cross or hybrid approach, with a traditional program could bring the desired benefits of both delivery methods. The Educational Hybrid Amy Fanter, a researcher in the field of hybrid education, noted that â€Å"Hybrid instruction, or hybrid courses refer to classes where there is a carefully planned blend of both traditional classroom instruction and online learning activities.†13 According to criminal justice researchers and practitioners (and supported by the expert panel) the most effective collegiate preparation for police officers are settings inclusive of a social environment. They should be exposed to other racial, ethnic, and diverse groups in an arena where ideas are broached, concepts discussed, and conflict is resolved through dialogue, research, and consensus. Many components of any particular course can be done using the online system (such as writing book reports, completing written requirements and posting of thoughts on issues). If a class was required to meet for a certain amount of time every week or every two weeks, or even once a month to be tested on retained knowledge, to be challenged by other students on stances taken on issues, to participate by speaking about issues, and so on, then the socializing of the officer can be effectively satisfied. No matter how effective, a distance learning program not offering this option will impact skills that might only be gained in this type of setting. Using a hybrid approach for coursework would allow for the flexibility of online educational programs and meet the some of the critical benefits of traditional programs. Those that may advocate for pure e-learning should remain mindful of the â€Å"soft skills† necessary for the modern law enforcement officer, and the best opportunities to acquire them. Conclusion The desire for a police officer to have a college education appears settled.  National commissions, criminal justice professional associations, academicians, attorneys, and courts have all expressed this view. The question remains; how does the individual peace officer best do it? Attending the traditional college program at a brick and mortar campus seems to be the preferred way. This method may not be practical for some officers, so the alternative of the hybrid approach should be considered. It blends many of the positives from both traditional and online programs. Certainly, there may be situations where even a hybrid approach is not practical. It seems Vollmer and many others would support an online program to gain at least the concepts and critical thinking skills a collegiate education offers. Progressive police agencies may take the lead to shape their future by entering into a partnership with a local public or private institution to develop a hybrid program to be implemented for their staff. In any case, police management should encourage officers and employees to return to college to earn their four-year degree. The result will be better staff and officers, and a better chance to meet the needs of today and tomorrow. ENDNOTES 1 Bueermann, Jim, â€Å"Redlands, California,† The Police Chief, August 2006, accessed February 1, 2007, available at www.policechiefmagazine.org 2 Bowman, Theron, â€Å"The Chief’s Perspective: Demolishing the Recruitment Myth,† The Police Chief, August 2006, accessed February 1, 2007, available at www.policechiefmagazine.org 3 Travis, Jeremy, â€Å"Education in Law Enforcement: Beyond the College Degree.† An address presented to the Center for Research in Law and Justice, Chicago, February 10, 1995, accessed December 19, 2006, available at http://www.ojp.usdoj.gov/nij/speeches/police.htm 4 Carter, David, Sapp, Allen, and Stephens, Darrel, The State of Police Education: Policy Direction for the 21st Century, (Washington, D.C., 1989) 1 5 Carter, David, Sapp, Allen, and Stephens, Darrel, The State of Police Education: Policy Direction for the 21st Century, (Washington, D.C., 1989) 4 6 Coons, Jeffrey, â€Å"Studies, Case Law, Quotes, Standards and Trends in Support of College Education for Police Officers.† An Information Paper for the Police Association for College Education, March 18, 2004, Accessed August 18, 2007, available at www.police-association.org 7 Carter, David, Sapp, Allen, and Stephens, Darrel, The State of Police Education: Policy Direction for the 21st Century, (Washington, D.C., 1989) 1 8 An institution that may participate in most Title IV federal student financial assistance programs, National Center for Education Statistics, accessed September 9, 2007, available at http://nces.ed.gov/ipeds/glossary/index.asp?id=465 9 â€Å"Distance Education at Degree-Granting Postsecondary Institutions: 2000-2001.† National Center for Education Statistics, accessed Sept 9, 2007, available at http://nces.ed.gov/pubs2003/2003017.pdf 10 Carter, David, Sapp, Allen, and Stephens, Darrel, The State of Police Education: Policy Direction for the 21st Century, (Washington, D.C., 1989) 10-11 11 Carter, David, Sapp, Allen, and Stephens, Darrel, The State of Police Education: Policy Direction for the 21st Century, (Washington, D.C., 1989) 24 12 Carter, David, Sapp, Allen, and Stephens, Darrel, The State of Police Education: Policy Direction for the 21st Century, (Washington, D.C., 1989) 27 13 Fanter, Amy, â€Å"Hybrid Education: The Future of Instructional Models.,† World Wide Learn, accessed September 9, 2007, available at http://www.worldwidelearn.com/education-articles/hybrid-education.html