Electronic Commerce

Electronic Commerce – often shortened to E-commerce – is the name given to selling and buying things using the Internet. E-commerce is important because: – * Many people now have Internet connections. Information about goods and services for sale can be put on the World Wide Web. Setting up a company website and doing business through it can be a lot more cost effective than using purely traditional shops. * Companies can have a national or even international customer â€Å"reach† with a website. * People do not leave their homes to shop using E-Commerce. * The costs of delivery of goods are low and many carriers are available. * People can find exactly what they need without hunting round shops or phoning around. Traditional Business Practices Many people have an aspiration and have the resources to go out and do traditional shopping Traditional business practises are easy to exploit and cheap to do for example marketing is a lot more easy to exploit as you generally have a idea who you target audience is You can look at your product try it out and even negotiate lowering the price Advantages for e-commerce disadvantages concerning traditional business practices * Larger market and more options for consumers. This creates more market competition, thus driving down prices and forcing better retail practices. * Don't have to leave home and fight traffic†¦delivered to door * In many cases, a larger selection is available. * Consumers are able to research a product and its competitors more thoroughly before purchase and compare many prices from different retailers. * No sales tax. * Open 24 hours a day / seven days a week, which is very beneficial to those who can not find time to go to a store and for those who just want to shop whenever they feel like it. * Do not have to deal with the sales atmosphere. * Friendlier: no rude salespeople who ignore customers * Can find what you are looking for a the touch of a button – sizes, colours, etc Disadvantages for e-commerce advantages concerning traditional business practices * Waiting for a shipment to arrive in the mail * Shipping Charges * Lack of confidence in personal information transfer on-line * Ease of fraudulent retailers and sites. The fluctuation and instability of Internet retailers makes it difficult for new retailers to establish a reputation because many do not survive. Therefore, there is a lack of confidence that exists in trusting Internet retailers. * Lose the traditional shopping experience and the instant gratification that many really enjoy. * Lack of taxes reduces the tax revenues that states and cities might otherwise collect from traditional retailers. * Traditional retail stores are at a disadvantage to Internet retailers due to the lack of Internet sales tax. * Many are still to computer-illiterate to take advantage of this avenue of commerce * KNOWLEDGE OF D.P.A The law is catching up with the online world. The progressive migration of business to the web is forcing reappraisal of intellectual property rights and their protection, and clarifying the meaning of intellectual property in a connected world. Any customer purchasing or using goods or services has certain rights through legislation and regulation of which impact upon their relationship with the organisation selling the products and service. The implication of the customer rights will be different for manufacturers compared for example with a retailer under the trade description 1968 and 1972 any description of goods and services given by a person acting in the trade or business should be accurate and not misleading failure to do so is a criminal offence. The sale of goods act 1979 places obligation on the buyer and seller on products and services. The seller of goods must ensure the goods are they own legal ownership. Products are of merchantable quality. Fit for the person for normal use meets the description and are delivered on time. The customer once agreed to buy a product has entered a contart with the seller and obliged to pay for the price agreed at the timeof contract. If the goods are faulty, the customer has a r ight for a full refund. If the fault is identified to the customer at the time of contract the customer cannot cause a case Customers have no rights if they change their minds about goods or damage goods themselves Manufacturer guarantee may add to customer right under the supplier and seller act 1982 any goods supplied under contract must confirm to terms and conditions under the consumer protect 1987 people injured by faulty or defected goods have the right to sue The Data Protection Act 1998 and the Internet The new Data Protection Act 1998 came into force on 1 March 2000. The Act has received considerable publicity, both because its ambit is wider than its predecessor, the 1984 Data Protection Act is, and because of the greater and more flexible powers given to the Data Protection Commissioner and to individuals to enforce the Act. The Act has significant implications for the Internet and for e-commerce in particular. As the European Commission Working Party on data protection commented: ‘The Internet is not a legal vacuum. Processing of personal data on the Internet has to respect data protection principles just as in the off-line world'. Obtaining consent Under the new Act, it is often necessary or advisable for ‘data controllers' (organisations which obtain, store, or use personal data about an individual) to obtain the individual's consent to these activities. What amounts to consent in cyberspace is a difficult, largely unresolved issue. The more serious the consequences of data processing for the individual, the more careful the organisation must be to ensure that the individual is in possession of any information which he or she requires to give not just consent, but ‘informed' consent. This information should be provided in a way, which is clear, prominent, and easily accessible. If the information is scattered over various disparate website pages, informed consent may not have been given. E-commerce traders must think carefully about whether, in each case, failure to click on an ‘opt-out' box will be sufficient, or whether a specific ‘opt-in' box should be provided. Obtaining consent from minors is a difficult area for e-commerce traders, particularly those retailing goods or services, which are attractive to children and teenagers, such as computer games. The Data Protection Registrar has indicated that, as under-18s cannot generally be bound to a contract under English law, they can also not be deemed to have consented to the processing of their personal data. However, can a third party, even a parent or guardian, consent to processing on behalf of a minor? In addition, how does an organisation know when it is dealing with a minor in cyberspace – no tell-tale handwriting here! The US government has adopted a Children's On-line Privacy Protection Act, which deals with the point expressly, but there is no indication that the UK government intends to address the issues in a similar way. Privacy policies Many companies have adopted a ‘privacy policy' or ‘statement' which is published on their website as a useful way of addressing data protection issues. Privacy policies typically state who the data controller is, what personal data is being collected, and what will happen to it, in particular to whom data may be transferred. A privacy policy may also give information about the right to opt-out of direct marketing; details of any mechanism for individuals to update or amend their personal data; information about the use of ‘cookies' and invisible data capture; and a disclaimer for third-party sites linked to the website. To be effective, it is important that privacy policies are clear, prominent, and easily accessible from relevant pages. If you rely on a privacy policy alone to demonstrate that the subject has consented to precessing, then you should take steps to ensure that they must scroll through the page before providing their data. Invisible data capture Concerns have been raised about the data protection implications of invisible data processing during web browsing. For example, many companies use techniques which gather information about a website visitor, such as their IP address, the type of browser and operating system they use, and previous sites they have visited. This information has been described as a ‘clicktrail' about an individual, recording the pattern of their Internet use. There is some debate as to whether this information, which is largely anonymised, qualifies as personal data. The European Commission Working Group adopted a bullish view in its 1999 Recommendations, regarding IP addresses, for example, as personal data. Website owners wishing to make use of invisible data capture metyhods are advised to bring them within their data protection procedures. Website hosts Often an external host or web manager will oversee the running of the server on which a website is hosted. For the purposes of the Data Protection Act 1998, the commercial entity which ‘owns' the website will normally be the ‘data controller' in relation to personal data obtained via the website, whereas the host will be a ‘data processor' processing data on its behalf. Under the new Act, data controllers are liable for processing undertaken on their behalf by such data processors. The data controller must actively police the data protection procedures of any person processing data on its behalf, and must enter into a written contract with its data processors, requiring them to maintain certainty security measures and to process personal data only in accordance with instructions. Extra-EEA transfer Website proprietors must pay particular attention to the eighth data protection principle, concerning the transfer of personal data outside the European Economic Area. Initially, there was concern that merely sending e-mails, which, for example, may travel from one side of London to the other via the United States, would frequently infringe this principle. However, the Data Protection Commissioner distinguishes in recent guidance between the ‘transfer' and ‘transit' of data, and states that, provided an electronic transfer of data starts and ends in an EEA country, the principle will not be infringed. Conclusion As with many provisions of the new Act, the distinction between ‘transfer' and ‘transit' of information is ambiguous and uncertain. The Data Protection Registrar has said that she appreciates the difficulties in understanding and applying the new Act. To begin with, therefore, she is unlikely to enforce the new provisions to the letter, if data controllers try to comply with the spirit of the Act. However, given that it will ultimately fall to the courts to decide what amounts to compliance, and that individuals may now police processing themselves, those dealing with personal data on the Internet must take the new rules very seriously. Legal Issues Under UK law, consumers have the same rights as in any other forms of trade. The government are also striving to change existing laws to help to clear up any ambiguity in current law to help e-commerce and ultimately consumer protection across the Internet. So, if you are unfamiliar with any of the following laws and regulations, now is the time to find out. * The Data Protection Act 1998 * The Consumer Protection Act 1998 * British Codes of Advertising and Sales Promotion * The Distance Selling Regulations 2000 * The Unfair Contract Act 1977 and 1999 regulations * The sales of Goods Act 1979 * The Consumer Credit Act 1974 * The Trade Descriptions Act 1968 Qualify your intentions In 1999, the government set up a self-regulatory scheme to develop and enhance confidence in UK e-commerce. Its aim was to act as a symbol of good web trading via an agreed â€Å"minimum standard† for online trading. For the small business, this can mean that you are accredited as â€Å"good† online e-service. This organisation is known as TRUSTUK. For any company who has been accredited by TrustUK can display the TrustUK hallmark on their website. For the small business, this gives credibility and can boost consumer confidence greatly. TrustUK have also linked up with other organisations who also offer accreditation for websites adhering to set TrustUK standards, these are known as â€Å"code owners†. If your small business takes many issues similar to the ones discussed, then you should have no problem gaining accreditation. To find out more visit the TrustUK web site The impact of technological innovations on e-commerce The Internets potential for e-commerce The evidence supporting e-commerce growth and potential can be staggering when one considers the accomplishments in this field just over the last few years. The potential impact, and issues surrounding, e-commerce and the practising accountant. E-commerce is seen as a major area of growth over the next few years and virtually every well-known retailer is developing some form of web presence, for example WHSmith has recently launched an online book selling service. In addition, there are a number of high profile web-only retailers such as Amazon.co.uk. The commercial viability of these ventures is yet to be established, although stock market values would have us believe they will be highly profitable. One of the main factors seen by many as holding back the further and faster development of e-commerce, certainly outside the high profile names, is the lack of trust by consumers in the on-line retailer. This covers issues such as the existence of the company, the delivery of goods ordered, the ability to return unsatisfactory goods and perhaps, most importantly, the security of personal information and credit card details. A number of specialist organisations now attempt to provide assurance to consumers, on some or all of the trust issues outlined above. When a business meets the qualifying criteria established by such an organisation, it may display a seal of approval on its website. The consumer is able to click on the seal to obtain further information regarding the meaning of the seal. One such seal is CPA Web Trust (www.cpawebtrust.org). The American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants developed this product. The Institutes of Chartered Accountants in the UK and Ireland have obtained a licence to cover these territories. To obtain a Web Trust seal, a business will be subjected to an audit, by an accredited firm, of its business processes and security issues. Where the Web Trust criteria are satisfied a seal (which must be renewed on a quarterly basis) will be issued. ACCA investigated fully the benefits of obtaining a Web Trust licence to enable its firms to offer this service, but the decision was taken that this was not appropriate for a number of reasons: The cost to the professional body of obtaining a licence from AICPA/CICA Research carried out by the European Consortium for Web Assurance and Trust (ECWAT) group (in which ACCA participates) indicates that in business-to-consumer e-commerce, the well-known traditional retailer or web retailer has a large advantage over the unknown retailer, even where the unknown retailer carries a seal. This would indicate that outside much specialised markets the client might need to have a significant profile built through marketing to make e-commerce viable. These clients are unlikely to be common to small practices ECWAT research indicates that consumers would place significantly more reliance on a seal provided/backed by a Consumer Union/Association than by an accountant Carrying out a Web Trust audit requires the firm to obtain a licence, undertake training and have a level of technical expertise that may not exist, now The US experience suggests that Web Trust has not yet taken off as a service despite it having been available for around 18 months. Recently there were 18 organisations on the list of current Web Trust sites – of these, four are professional accounting bodies There are competitors to Web Trust, which potentially will be in a very strong position. For example, Entrust Inc is focusing on the issue of digital certificates to vouch for the authenticity of sites. This is being done in conjunction with the browser technology of Microsoft, AOL and Netscape. These browsers will automatically recognise Entrust.net website certificates when visitors connect to a site The Consumers Association has launched a which? Web Trader seal which is designed to offer assurance to consumers and unlike the Web Trust seal is issued free of charge. Further details can be found at http://www.which.net/webtrader/index.html. Given that ACCA is not able to offer members the Web Trust licence, how should members become involved in e-commerce? It is clear that e-commerce is a growing market, but it is expected that the principal area of growth will not be a consumer buying over the internet (although this market will be substantial) but in the area of business-to-business transactions. The business to business market may not have the same issues relating to trust, as businesses are likely to look to form on-going relationships, and there are already established means of making electronic payments. It is unlikely that businesses will move to payment with order, as is the case with much business to consumer e-commerce. A likely scenario is that important customers will want to be able to order online, check stock availability, prices and delivery times and be confident that the order will be delivered as expected. The accountant could play an important role in advising his/her client on this transformation, by assisting in areas such as integration with existing accounting records and processes, ensuring security and back-up procedures are maintained properly, and generally that efficient and best use is made of information technology. A 1 Cycles is Committed to developing e-commerce and enabling practitioners to participate in this exciting market. Look out for further developments in future issues of In Practice. Electronic Commerce Electronic Commerce – often shortened to E-commerce – is the name given to selling and buying things using the Internet. E-commerce is important because: – * Many people now have Internet connections. Information about goods and services for sale can be put on the World Wide Web. Setting up a company website and doing business through it can be a lot more cost effective than using purely traditional shops. * Companies can have a national or even international customer â€Å"reach† with a website. * People do not leave their homes to shop using E-Commerce. * The costs of delivery of goods are low and many carriers are available. * People can find exactly what they need without hunting round shops or phoning around. Traditional Business Practices Many people have an aspiration and have the resources to go out and do traditional shopping Traditional business practises are easy to exploit and cheap to do for example marketing is a lot more easy to exploit as you generally have a idea who you target audience is You can look at your product try it out and even negotiate lowering the price Advantages for e-commerce disadvantages concerning traditional business practices * Larger market and more options for consumers. This creates more market competition, thus driving down prices and forcing better retail practices. * Don't have to leave home and fight traffic†¦delivered to door * In many cases, a larger selection is available. * Consumers are able to research a product and its competitors more thoroughly before purchase and compare many prices from different retailers. * No sales tax. * Open 24 hours a day / seven days a week, which is very beneficial to those who can not find time to go to a store and for those who just want to shop whenever they feel like it. * Do not have to deal with the sales atmosphere. * Friendlier: no rude salespeople who ignore customers * Can find what you are looking for a the touch of a button – sizes, colours, etc Disadvantages for e-commerce advantages concerning traditional business practices * Waiting for a shipment to arrive in the mail * Shipping Charges * Lack of confidence in personal information transfer on-line * Ease of fraudulent retailers and sites. The fluctuation and instability of Internet retailers makes it difficult for new retailers to establish a reputation because many do not survive. Therefore, there is a lack of confidence that exists in trusting Internet retailers. * Lose the traditional shopping experience and the instant gratification that many really enjoy. * Lack of taxes reduces the tax revenues that states and cities might otherwise collect from traditional retailers. * Traditional retail stores are at a disadvantage to Internet retailers due to the lack of Internet sales tax. * Many are still to computer-illiterate to take advantage of this avenue of commerce * KNOWLEDGE OF D.P.A The law is catching up with the online world. The progressive migration of business to the web is forcing reappraisal of intellectual property rights and their protection, and clarifying the meaning of intellectual property in a connected world. Any customer purchasing or using goods or services has certain rights through legislation and regulation of which impact upon their relationship with the organisation selling the products and service. The implication of the customer rights will be different for manufacturers compared for example with a retailer under the trade description 1968 and 1972 any description of goods and services given by a person acting in the trade or business should be accurate and not misleading failure to do so is a criminal offence. The sale of goods act 1979 places obligation on the buyer and seller on products and services. The seller of goods must ensure the goods are they own legal ownership. Products are of merchantable quality. Fit for the person for normal use meets the description and are delivered on time. The customer once agreed to buy a product has entered a contart with the seller and obliged to pay for the price agreed at the timeof contract. If the goods are faulty, the customer has a r ight for a full refund. If the fault is identified to the customer at the time of contract the customer cannot cause a case Customers have no rights if they change their minds about goods or damage goods themselves Manufacturer guarantee may add to customer right under the supplier and seller act 1982 any goods supplied under contract must confirm to terms and conditions under the consumer protect 1987 people injured by faulty or defected goods have the right to sue The Data Protection Act 1998 and the Internet The new Data Protection Act 1998 came into force on 1 March 2000. The Act has received considerable publicity, both because its ambit is wider than its predecessor, the 1984 Data Protection Act is, and because of the greater and more flexible powers given to the Data Protection Commissioner and to individuals to enforce the Act. The Act has significant implications for the Internet and for e-commerce in particular. As the European Commission Working Party on data protection commented: ‘The Internet is not a legal vacuum. Processing of personal data on the Internet has to respect data protection principles just as in the off-line world'. Obtaining consent Under the new Act, it is often necessary or advisable for ‘data controllers' (organisations which obtain, store, or use personal data about an individual) to obtain the individual's consent to these activities. What amounts to consent in cyberspace is a difficult, largely unresolved issue. The more serious the consequences of data processing for the individual, the more careful the organisation must be to ensure that the individual is in possession of any information which he or she requires to give not just consent, but ‘informed' consent. This information should be provided in a way, which is clear, prominent, and easily accessible. If the information is scattered over various disparate website pages, informed consent may not have been given. E-commerce traders must think carefully about whether, in each case, failure to click on an ‘opt-out' box will be sufficient, or whether a specific ‘opt-in' box should be provided. Obtaining consent from minors is a difficult area for e-commerce traders, particularly those retailing goods or services, which are attractive to children and teenagers, such as computer games. The Data Protection Registrar has indicated that, as under-18s cannot generally be bound to a contract under English law, they can also not be deemed to have consented to the processing of their personal data. However, can a third party, even a parent or guardian, consent to processing on behalf of a minor? In addition, how does an organisation know when it is dealing with a minor in cyberspace – no tell-tale handwriting here! The US government has adopted a Children's On-line Privacy Protection Act, which deals with the point expressly, but there is no indication that the UK government intends to address the issues in a similar way. Privacy policies Many companies have adopted a ‘privacy policy' or ‘statement' which is published on their website as a useful way of addressing data protection issues. Privacy policies typically state who the data controller is, what personal data is being collected, and what will happen to it, in particular to whom data may be transferred. A privacy policy may also give information about the right to opt-out of direct marketing; details of any mechanism for individuals to update or amend their personal data; information about the use of ‘cookies' and invisible data capture; and a disclaimer for third-party sites linked to the website. To be effective, it is important that privacy policies are clear, prominent, and easily accessible from relevant pages. If you rely on a privacy policy alone to demonstrate that the subject has consented to precessing, then you should take steps to ensure that they must scroll through the page before providing their data. Invisible data capture Concerns have been raised about the data protection implications of invisible data processing during web browsing. For example, many companies use techniques which gather information about a website visitor, such as their IP address, the type of browser and operating system they use, and previous sites they have visited. This information has been described as a ‘clicktrail' about an individual, recording the pattern of their Internet use. There is some debate as to whether this information, which is largely anonymised, qualifies as personal data. The European Commission Working Group adopted a bullish view in its 1999 Recommendations, regarding IP addresses, for example, as personal data. Website owners wishing to make use of invisible data capture metyhods are advised to bring them within their data protection procedures. Website hosts Often an external host or web manager will oversee the running of the server on which a website is hosted. For the purposes of the Data Protection Act 1998, the commercial entity which ‘owns' the website will normally be the ‘data controller' in relation to personal data obtained via the website, whereas the host will be a ‘data processor' processing data on its behalf. Under the new Act, data controllers are liable for processing undertaken on their behalf by such data processors. The data controller must actively police the data protection procedures of any person processing data on its behalf, and must enter into a written contract with its data processors, requiring them to maintain certainty security measures and to process personal data only in accordance with instructions. Extra-EEA transfer Website proprietors must pay particular attention to the eighth data protection principle, concerning the transfer of personal data outside the European Economic Area. Initially, there was concern that merely sending e-mails, which, for example, may travel from one side of London to the other via the United States, would frequently infringe this principle. However, the Data Protection Commissioner distinguishes in recent guidance between the ‘transfer' and ‘transit' of data, and states that, provided an electronic transfer of data starts and ends in an EEA country, the principle will not be infringed. Conclusion As with many provisions of the new Act, the distinction between ‘transfer' and ‘transit' of information is ambiguous and uncertain. The Data Protection Registrar has said that she appreciates the difficulties in understanding and applying the new Act. To begin with, therefore, she is unlikely to enforce the new provisions to the letter, if data controllers try to comply with the spirit of the Act. However, given that it will ultimately fall to the courts to decide what amounts to compliance, and that individuals may now police processing themselves, those dealing with personal data on the Internet must take the new rules very seriously. Legal Issues Under UK law, consumers have the same rights as in any other forms of trade. The government are also striving to change existing laws to help to clear up any ambiguity in current law to help e-commerce and ultimately consumer protection across the Internet. So, if you are unfamiliar with any of the following laws and regulations, now is the time to find out. * The Data Protection Act 1998 * The Consumer Protection Act 1998 * British Codes of Advertising and Sales Promotion * The Distance Selling Regulations 2000 * The Unfair Contract Act 1977 and 1999 regulations * The sales of Goods Act 1979 * The Consumer Credit Act 1974 * The Trade Descriptions Act 1968 Qualify your intentions In 1999, the government set up a self-regulatory scheme to develop and enhance confidence in UK e-commerce. Its aim was to act as a symbol of good web trading via an agreed â€Å"minimum standard† for online trading. For the small business, this can mean that you are accredited as â€Å"good† online e-service. This organisation is known as TRUSTUK. For any company who has been accredited by TrustUK can display the TrustUK hallmark on their website. For the small business, this gives credibility and can boost consumer confidence greatly. TrustUK have also linked up with other organisations who also offer accreditation for websites adhering to set TrustUK standards, these are known as â€Å"code owners†. If your small business takes many issues similar to the ones discussed, then you should have no problem gaining accreditation. To find out more visit the TrustUK web site The impact of technological innovations on e-commerce The Internets potential for e-commerce The evidence supporting e-commerce growth and potential can be staggering when one considers the accomplishments in this field just over the last few years. The potential impact, and issues surrounding, e-commerce and the practising accountant. E-commerce is seen as a major area of growth over the next few years and virtually every well-known retailer is developing some form of web presence, for example WHSmith has recently launched an online book selling service. In addition, there are a number of high profile web-only retailers such as Amazon.co.uk. The commercial viability of these ventures is yet to be established, although stock market values would have us believe they will be highly profitable. One of the main factors seen by many as holding back the further and faster development of e-commerce, certainly outside the high profile names, is the lack of trust by consumers in the on-line retailer. This covers issues such as the existence of the company, the delivery of goods ordered, the ability to return unsatisfactory goods and perhaps, most importantly, the security of personal information and credit card details. A number of specialist organisations now attempt to provide assurance to consumers, on some or all of the trust issues outlined above. When a business meets the qualifying criteria established by such an organisation, it may display a seal of approval on its website. The consumer is able to click on the seal to obtain further information regarding the meaning of the seal. One such seal is CPA Web Trust (www.cpawebtrust.org). The American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants developed this product. The Institutes of Chartered Accountants in the UK and Ireland have obtained a licence to cover these territories. To obtain a Web Trust seal, a business will be subjected to an audit, by an accredited firm, of its business processes and security issues. Where the Web Trust criteria are satisfied a seal (which must be renewed on a quarterly basis) will be issued. ACCA investigated fully the benefits of obtaining a Web Trust licence to enable its firms to offer this service, but the decision was taken that this was not appropriate for a number of reasons: The cost to the professional body of obtaining a licence from AICPA/CICA Research carried out by the European Consortium for Web Assurance and Trust (ECWAT) group (in which ACCA participates) indicates that in business-to-consumer e-commerce, the well-known traditional retailer or web retailer has a large advantage over the unknown retailer, even where the unknown retailer carries a seal. This would indicate that outside much specialised markets the client might need to have a significant profile built through marketing to make e-commerce viable. These clients are unlikely to be common to small practices ECWAT research indicates that consumers would place significantly more reliance on a seal provided/backed by a Consumer Union/Association than by an accountant Carrying out a Web Trust audit requires the firm to obtain a licence, undertake training and have a level of technical expertise that may not exist, now The US experience suggests that Web Trust has not yet taken off as a service despite it having been available for around 18 months. Recently there were 18 organisations on the list of current Web Trust sites – of these, four are professional accounting bodies There are competitors to Web Trust, which potentially will be in a very strong position. For example, Entrust Inc is focusing on the issue of digital certificates to vouch for the authenticity of sites. This is being done in conjunction with the browser technology of Microsoft, AOL and Netscape. These browsers will automatically recognise Entrust.net website certificates when visitors connect to a site The Consumers Association has launched a which? Web Trader seal which is designed to offer assurance to consumers and unlike the Web Trust seal is issued free of charge. Further details can be found at http://www.which.net/webtrader/index.html. Given that ACCA is not able to offer members the Web Trust licence, how should members become involved in e-commerce? It is clear that e-commerce is a growing market, but it is expected that the principal area of growth will not be a consumer buying over the internet (although this market will be substantial) but in the area of business-to-business transactions. The business to business market may not have the same issues relating to trust, as businesses are likely to look to form on-going relationships, and there are already established means of making electronic payments. It is unlikely that businesses will move to payment with order, as is the case with much business to consumer e-commerce. A likely scenario is that important customers will want to be able to order online, check stock availability, prices and delivery times and be confident that the order will be delivered as expected. The accountant could play an important role in advising his/her client on this transformation, by assisting in areas such as integration with existing accounting records and processes, ensuring security and back-up procedures are maintained properly, and generally that efficient and best use is made of information technology. A 1 Cycles is Committed to developing e-commerce and enabling practitioners to participate in this exciting market. Look out for further developments in future issues of In Practice.

Needs of training

All organizations must manage four resources: money, equipment, information, and people. Investments in better equipment may speed up production or reduce waste. Investments in training and development of employees can make them more productive or more effective in their Jobs, directly contributing to the bottom line. The singular function of training is to produce change. It is the upgrading of a person's skill or the addition of a new skill, which in turn can bring about the desired change an agency is seeking.It is important to understand that training in and of tself cannot motivate a work force The purpose of training and management development programs is to improve employee capabilities and organizational capabilities. When the organization invests in improving the knowledge and skills of its employees, the investment is returned in the form of more productive and effective employees. Training and development programs may be focused on individual performance or team performanc e.The creation and implementation of training and management development programs should be based on training and management development needs identified by a training needs analysis so that the ime and money invested in training and management development is linked to the mission or core business of the organization Value and importance of Training According to Edwin B Flippo, â€Å"training is the act of increasing the knowledge and skills of an employee for doing a particular Job† From the above definition, it can be observed that training is the act of increasing the knowledge and skills of an employee.It imparts specific skills for specific purposes. It is mainly Job oriented. Training is needed to be given to both old and new employees throughout their tenure in the organization. ? to foster growth and development o provide opportunities for employees to accept greater challenges to aid employees in contributing to the achievement of department goals and the agency's mi ssion and vision to build employee self-confidence and commitment to produce a measurable change in performance to bring about the desired changes that can solve a variety of problems Types of Training Programmes Induction or Orientation Training: This training programme is meant to induct a new employee into the new social setting of this work setting.The new employee is introduced to his Job situations and informed about the rules, working conditions, rivileges and activities.Most of the information is likely to be embodied in a handbook which is distributed to an employee and in case of rank and file workers, the orientation may consist only of brief explanations by a member of Personnel department or the supervisor under whom the employee will work In order to maximize the effectiveness of training and development, organizations must constantly assess their employees' current training and development needs and identify training and development needs to prepare employees for thei r next have different needs and that these needs will change over time as these workers ontinue in their careers The different types of training programs can be broadly classified as Job Training: The purpose of Job training is to increase the knowledge of workers about the lobes within which they are concerned so that their efficiency and skill of performance are improved. In Job training workers learn correct methods of handling machines and equipments, avoiding accidents, removing bottlenecks,etc Promotional Training: Many companies have adopted a policy of filing some of the vacancies at higher levels by promoting existing employees.When existing employees are promoted in the Organization, they are required to shoulder new esponsibilities. For this, they require training so that they may not experience any difficulty to shoulder the responsibilities of the new position to which they have been promoted Refresher Training: At the time of initial appointment, employees are formally training for their Jobs, but with the passage of time, they may forget some of the methods which were taught to them or some of the methods or all of them may have become out dated because of technological development. Hence, refresher training is arranged for existing employees in order to enable them to revive and improve their knowledge.

Antivuris Programs Essay

Today, people rely on computers to create, store, and manage critical information, many times via a home computer network. Information transmitted over networks has a higher degree of security risk than information kept in a user’s home or company premises. Thus, it is crucial that they take measures to protect their computers and data from loss, damage, and misuse resulting from computer security risks. Antivirus programs are an effective way to protect a computer against viruses. An antivirus program protects a computer against viruses by identifying and removing any computer virus found in memory, on storage media, or on incoming files. When you purchase a new computer, it often includes antivirus software. Antivirus programs work by scanning for programs that attempt to modify the boot program, the operating system, and other programs that normally are read from but not modified. In addition, many antivirus programs automatically scan files downloaded from the Web, e-mail attachments, opened files, and all types of removable media inserted in the computer (Karanos 201-205). One Technique that antivirus programs use to identify a virus is to look for virus signatures, or virus definitions, which are known specific patterns of virus code. According to Shelly and Cashman (Antivirus Programs), many vendors of antivirus programs allow registered users to update virus signature files automatically from the Web at no cost for a specified time. Updating the Antivirus program’s signature files regularly is important, because it will download any new virus definitions that have been added since the last update. Methods that guarantee a computer or network is safe from computer viruses simply do not exist. Installing, updating, and using an antivirus program, though, is an effective technique to safeguard your computer from loss.

Reading response Essay Example | Topics and Well Written Essays - 500 words - 37

Reading response - Essay Example Another major hurdle that Wal-Mart employees face is discrimination against women. Many women employees who have faithfully served the organization for years fail to receive equal salary increment similar to male colleagues. Furthermore, they also face opposition from the company as they seek to form a union for employees. Often, those who show initiative in such activities find their jobs in jeopardy. A number of staff in Jacksonville, Texas found themselves unemployed after successfully voting for a union. Another concern for employees is the fact that many times, they are called upon to work overtime without payment. The company has very high targets, and supervisors regularly call employees to work extra hours to meet these demands. Mallaby argues that Wal-Mart caters to the poor and those households with little income. He claims that the prices of Wal-Mart commodities are pocket-friendly. A huge part of an employees salary usually goes to food and other basic needs. The company offers items at very reasonable prices and operates other programs focused on assisting employees (Mallaby 621). Therefore, Wal-Mart is of benefit to the underprivileged members of the community. He also goes further to respond to criticism about the alleged suppression of wages. He points out that the companys wage structure is better in comparison to that of other firms. Many people would like to work in Wal-Mart, and this is revealed in Mallabys account of a recruitment drive when the store opened a branch in Glendale, Arizona. There were 527 job openings advertised, and they received an overwhelming 8,000 applications for these positions. There is also criticism that Wal-Mart is a parasite on taxpayers. This is because 5% of its wor kers are on Medicaid. Mallaby argues that this is normal with large retail firms. He adds that the national average for all the companies is

Rear Window Assignment Example | Topics and Well Written Essays - 250 words - 1

Rear Window - Assignment Example Bear in mind that this is a different issue than thinking about what happens in the film (though they are closely related of course). What are the bigger ideas to which the film is pointing us? Fear of marriage and Voyeurism form the principal themes in the film the Rear Window. As the audience, we should not be fearful of marriage and the imagined state of life and understanding each other. For instance, we see Jeffries fears marrying his girlfriend because of an imagined perception that she will not adapt with his lifestyle. Jeffries through his voyeurism finds marriage to be a complicated thing (John, 25). For instance, when he follows up Thorwalds’ marriage, which ends abruptly, he gets discouraged and resolves to denounce the idea of marriage. 4. Identify a number of different analytical positions from which we can approach any film. Define each of them briefly and explain why a feminist perspective has been used so frequently to explain Rear Window. The feminist perspective is used in the film the Rear Window to reflect the gender role stereotypes. The display of gender roles is best understood through the embracing of the relationship amid the primary characters Jeffries and Lisa (John, 24). 5. Rear Window is now nearly 60 years old. To what extent has it maintained is ability to create fear, panic, and tension in an audience? Do you think it would be a â€Å"better† film if Hitchcock had had access to the kinds of seamless special effects we see in modern movies? The ability to sustain fear, panic and tension for over 60 years since the production of the Rear Window film is possible because of the setting and the realism expressed in the primary characters throughout the film. Jeffries expresses fear when he makes a decision of not marrying his girl friend (John, 22). The fear that marriage is a difficulty institution attributed to his experience with the neighbors trickles down to the audience in form of panic and tension. Sigmund

Code of Ethics as a Leader Coursework Example | Topics and Well Written Essays - 750 words

Code of Ethics as a Leader - Coursework Example It is therefore upon my shoulders as the leader of the organization, to ensure that they stray as little as possible or prevent their straying from their sworn ethics code. The Code of Ethics that I developed directly addresses the issues of the senior resident's right to privacy and protection of their private information because I specifically stated in the manual that the caregivers shall be held liable for any and all proven violations of the resident-caregiver privacy agreement as set forth in the Code of Ethics that they signed. The use of the CCTV camera on the premises is a solution that I felt would solve the problem of senior abuse and privacy violation because the caregivers on my payroll know that they are constantly being watched and therefore, must adhere to the code at all times. They know that they will have to justify any violations that they shall be questioned about once it is caught on tape. As far as I am concerned, the CCTV solution ensures that there shall be n o violations of the Code of Ethics and the caregivers will never try to abuse their authority nor steal vital personal information because they know they cannot get away with it and they will be held liable for any and all their actions pertaining to the violations concerned. I firmly believe that in order to me to become an effective leader, I must lead by example. This means that I should become the living embodiment of our company Code of Ethics. I should always strive to be faultless as a leader and treat all the residents and their family members with the utmost of respect while also showing the employees that they are a tremendously valuable asset to the company by treating them with respect and equality with my position whenever possible. As the leader of the company, it is my job to make sure that they do their job right every time. The video footage will help me spot the errors in the employee actions and allow me to have an opportunity to call them in for a discussion of t he problem so that I can also show them an example of how I would do the job, allowing them to voice their opinion in the process and defend their actions without taking it out on their resident wards. I realize that I am creating a tall order for me to adhere to but the fact is that the employees who think about straying from the Code of Ethics normally thinks twice about doing so or regrets having done so once they see their leader adhering to the code regardless of the difficulty certain situations pose for him. It is going to be very important for me to create a happy work team at the residence because happy employees will treat their patients in the proper manner. Therefore, I must do my best to keep up their morale while on the job. This won't be so hard to do. It could be as simple as just giving them a free lunch once in a while or offering incentives to model employees at the end of every fiscal year. More importantly, I must ingrain the company Code of Ethics until it beco mes a mantra to them that they eventually work into their everyday lives out of the office simply because, it is the right thing to do. I plan to do this by holding seminars pertaining to various topics concerning patient rights and resident treatment. By keeping the employees abreast of the latest trends in senior citizen care so that they will constantly grow as a caregiver and understand the continuously changing demands of their

Different types of love in Shakespeare's 'A Midsummer Night's Dream' Essay

Different types of love in Shakespeare's 'A Midsummer Night's Dream' - Essay Example Shakespeare presents love and its many faces and how people tend to react towards it. Friendship is one aspect of love. Though there is no romantic passion or attraction involved in this kind of love, there is some kind affection between two people. This is exemplified in Helena and Hermia’s relationship. Friendship is shown in the play as a relationship between two females, who have a deep connection with each other to the point of sharing secrets and stories. Helena’s words, â€Å"the sister vows, the hours that we spent when we have chid the hasty footing time for parting us†¦so we grew together†¦seeming parted but yet an union in partition† signified the Helena and Hermia came a long way back (III, 2, 8). This gives a picture of friendship that started during childhood times and that they have weathered problems together, moving and thinking like sisters. This indicates that love does not merely entail a romantic connection with another, but love can also be that deep connection with someone. Friendship is all about trust and love for each other, same with romantic love, a willingness to put your heart and soul in the hands of another, trusting that the person will take care of the trust and love. Another type of love that Shakespeare presented in the play is the love of a father to his child. However, the kind of parental love that Shakespeare presented is commanding and authoritarian, which indicates that during Shakespeare’s times, the father, being the provider of the family, tends to command their family, especially their daughters according to how they believe is good for them. Egeus believes that â€Å"as (Hermia) is (his) daughter, (he) may dispose of her† in any way that he wants to (I, 1, 42). This is attitude is deemed by society as appropriate and fit for a father, especially in a viewpoint that expects the father to be able to control the behavior and actions of their family members. This type of love

Visual Literacy in Business Essay Example | Topics and Well Written Essays - 250 words - 9

Visual Literacy in Business - Essay Example Among the other pros of social media for business is the ability of the company to strengthen the brand awareness and ability of the organization to be more attractive to the customers, as well as to the potential and current employees and assist in building good reputation, open and worth trust. In promoting effective communication, social media enables organization to be have more open between the employees and management, encourages members of organizational teams to become a part of recognized community (Edosomwan, et al, 2011). One of the numerous companies that experienced a considerable benefit from social media is Martel Home Builders, a company which created a direct to customer model for bring them into business, attracting by this model more people to its services (Porterfield, 2011). There are, however, many shortcomings of social media that affect modern businesses. As stated (Barbara, 2012), such factors of social media as absence of users’ guilt, the mob effect, relative anonymity and no accountability create many negative predispositions for business. Thus, the negative pattern of social media was observed in McDStories, where customers shared negative stories about the McDonalds on such social network as Twitter. Merrill, et al, (2011) reports about the risks associated with the social media. These are the reputational, legal and operational risks, connected with the dissatisfied employees, security threats and issues with the intellectual property. As reported by Barbara (2012) with the appropriate planning and listening to what customers’ needs, it is possible to prevent negative effects of social media and create better image of a company. Edosomwan, S. et al, (2011). The history of social media and its impact on business, The Journal of Applied Management and Entrepreneurship, Vol.16, No.3, Retrieved from

Definition of family Essay Example | Topics and Well Written Essays - 1250 words

Definition of family - Essay Example It is sad that many have taken these aspects for granted and neglected their family members or lose family attachment. This paper aims at explaining the concept of family while shedding light on my experience. Nuclear Family The above photo depicts clearly what a family unit is comprised of the father, mother and their children. Essentially there are two types of families; nuclear and extended families where the former is comprised of just the parents and their children while the latter is comprised of the former together with grandparents, aunties, uncles, cousins, sister-in-laws and brother-in-laws (Corbett 2004). An extended family is clearly depicted by the following two pictures where grandparents and their children take a photo shoot together. Extended Family (Grandparents, their children and grandchildren) Extended Family (Grandparents, their children, their children’s spouses and grandchildren) It is the duty of family members to offer assistance to those who depend on them. There should be mutual respect for all members such that one cannot intentionally do anything that can hurt another family member. People in doing this should also appreciate that there are many people in the world today who do not have anyone to count on in good and bad times. I have had numerous occasions where I needed a shoulder to cry on and as much as I have friends by my side, family consolation works best. In other occasions like my graduation and birthdays, I always feel whole when my family members are there to celebrate with me. There is this connection that goes beyond love that I have with my brothers and sisters, parents and grandparents and other people of the extended family. I am personally always ready to protect this bond no matter what the circumstances as difficult times also dawn on us that threaten to weaken it. Communication from my experience is quite crucial in maintaining strong family ties. Families for centuries have engaged in reunions and my fam ily is not an exception. In these reunions that happen once a year in my grandparents’ home or one of our uncles’, we tend to strengthen the bond we have. We usually engage in many fun activities like games and all that for the sake of all to interact and share previous year’s experiences. This form of interaction has also ensured that people keep in touch throughout the year and those who are able to visit one another, they can do so. I am mostly fascinated by the sharing of personal experiences for the past year i.e. since the last reunion. This is done in the evening under the moonlight in the backyard with everyone present while uncles prepare barbecues. At this time we mostly share funny moments where we laugh almost all night long. This happens on Saturday night and the following morning all depart to wait for another fascinating time together as one big happy family. There are certain fundamentals that are followed in all the family units within the exten ded family so as to ensure harmony of the bigger family. One is the appreciation by all children that their parents are the core in their families (Corbett 2004). They should be accorded maximum respect and admiration by all the children regardless of their status, financial or otherwise. They are the people who the children

Harley-Davidson Inc Essay Example for Free

Harley-Davidson Inc Essay This case study analyzes the differentiation strategy adopted by Harley-Davidson Inc. to differentiate itself from the competition. Further, it will address the issues and challenges faced by Harley- Davidson Inc. due to changing demographics and financial turmoil. And last but not least the case study will give an idea of what strategies Harley- Davidson Inc. could apply in the future so that it could sustain and enhance its competitive position. There are two generic business level strategies to yield a higher rate of profit over a rival according to M. Porter. First, a firm can focus on cost leadership, which generates economic value by having lower costs than competitors. Second, a firm can focus on product differentiation and generates economic value by offering a product that customers prefer over the products of competitors. In other words the firm provides something unique that is valuable to buyers beyond offering the product at a low price. Harley-Davidson Inc. does not focus on cost leadership, but on product differentiation. Its tangible dimensions of differentiation are among other things its classic style that had characterized Harleys since its early years, the ability to personalize the motorcycle according to ones taste, the super-heavyweight cruiser bikes it sells and the wide price range. Moreover, H.D. offers a wide pre- and after- sales service that obliges dealers to carry a full line of Harley replacement parts and accessories and to perform service on Harley bikes, it offers test ride facilities, rider instruction classes, motorcycle rental, assistance for owners in customizing their bikes through dealer-based design centers and chrome consultants, insurance services and exclusive dealerships. Its intangible dimensions of differentiation are its unique image, status, exclusivity and identity. Thus, H.D does incorporate the American lifestyle, stands for individuality, freedom, toughness and adventure and can be seen as the ultimate biker status. Some people might even state that it represents something close to a religion or a family. H.D. created the HOG, a community where Harley Owners meet and interact with other Harley owners and where Harleys employees participate eagerly. That way H.D. could create a strong loyalty among Harley owners by creating a Harley experience and a unique relationship with its customers. Harley still focuses mainly on the Baby Boomer generation, customers that are now age 35 and 54, male and middle class and on heavyweight cruiser motorcycles, which prioritize the statement of style over either comfort or speed. In summary H.D. applied a differentiation strategy wherein it targeted specific products at niche segments (heavyweight cruiser motorcycles). The brand has a cult status among its loyal clientele and characterizes adventure, freedom, tradition and power. By differentiating its product from the products of competitors H.D. was able to command a premium for its products. Further, H.D. resources and capabilities are compared to those of one of his competitors taking the example of Honda. H.D. represents one of the oldest motorcycle brands in the US. They are designed, engineered, assembled and built in the U.S.A. Honda designs and builds its motorcycles in Japan. Whereas Honda is known for the best weight to power ratios, emphasizes speed and power and aims at a younger clientele, H.M. is known for its cruiser motorcycles which prioritize the statement of style over either comfort or speed and are mainly bought by customers between age 35 and 54. Further, H.D. competes with Honda by also building performance motorcycles (Buell Motorcycles) and Honda competes with H.D. by also building cruisers targeting H.D. Due to the smaller corporate size and inability to share RD across cars and bikes H.D.s ability to invest in technology and new products is limited. Thus, most of Harleys product development efforts in the past were limited to style changes, new paint designs and engineering improvements. In contrary, Honda has been continuously pursuing advancement of new technologies and new products. Thus, it puts emphasis on innovation in Fuel and Engine Technology. Because of the advanced nature of their research, Honda has a strong first-mover advantage over competitors such as H.D. It will be difficult for H.D., which does not actively pursue his own research to catch up with Honda. Moreover, Honda does also have a strong brand loyalty (64% vs. 48% Industry Average) and it offers multiple lines (cars, motorcycles, mowers). Further, Honda does cultivate mass production, whereas H.D. offers highly customized products, which allows H.D. to premium pricing. Moreover, Honda successfully continues to broaden the sales distribution base beyond the North American and Japanese markets to Asia, Russia and Europe. H.D. sells the American lifestyle and is rooted in American culture. The European motorcycle market focuses on performance bikes (70%) and not on H.D.s specialty, the cruisers (only 30%). Those circumstances lead to difficulties for H.D. regarding its position in the European market. Difficulties Honda does not have. To extend its European presence H.D. bought the MV Agusta Group, which has two families of motorcycles, a line of exclusive, premium, high-performance sport motorcycles and a lightweight motorcycle to comply with the demand on the European market. H.D. is thus facing the threat of growing advantages of determined competitors. Market shares on the international market continue to grow for other firms. Demographic changes represent a threat to H.D. because of the aging customer base H.D. does have. The owners continue to age (Baby Boomer generation and soon they are too old to ride their bikes. Another threat is the economic recession. Customers are staying away due to less buying power. H.D. had to cut jobs and to close production facilities. Further, EUs motorcycle noise standards and pollution and emission standards that are not up to level of some countries represent a threat to H.D. Because of the aging customer base H.D. should market and position their products to the right market segment. Since the original H.D. customers are soon to be too old to ride their motorcycles H.D. could apply a multi-generational and multi-cultural marketing strategy that also includes young adults and women. In order to survive H.D. needs to supply different types of bikes with different brand images to appeal to different and changing types of customers. H.D. could then further take action in increasing their market share internationally by expanding their current presence and reaching new international markets and creating value for its brand outside the U.S. Further, H.D. should focus on the Harley brand by leveraging unique H.D. strenghts. It should abandon the Buell line of sport bikes and the Agusta line. Moreover, H.D. should develop its technology to increase automation. This will lead to cheaper labor and to a more efficient customization. What H.D. should not do is lowering its customization level since customization also represents one of H.D.s highest assets for their brand. To get access to high-level technological capabilities H.D. could merge with groups like Renault/Nissan who bring Japanese manufacturing skills or Volkswagen, who has excellent Eastern European experience.

Nightmare Before Christmas | Analysis

Nightmare Before Christmas | Analysis Tim Burton rings in my ears as one of Hollywoods most eccentric directors. There is a distinct and unique phenomenon in his films: the genre of his most films are between animation films and real person films; his animation films overturn the world of traditional fairy tales, showing the darkness of horror, but did not give us the feel of fear. Nightmare before Christmas, which reflects his typical paradigm, is a fantasy mixed of horror, magic, darkness, holidays, the jolly guys, and an interesting skeleton. The features of Nightmare before Christmas have a similarity with Bakhtins theory of carnivalesque. In Bakhtins view, everyone lives a carnivalistic life as long as those carnival laws. His feel of carnival is full of grotesque realism, which can get rid of the horrable things in the world. And the grotesque style can also turn the world into a bright and cheerful one. (Bakhtin,1989). There is always a feel of carnival surrounded in Nightmare before Christmas. Because of the feel, audience can get away from the fear successfully. On the other hand, Bakhtin believes that carnivalistic life is a life drawing out of its usual rut; it is to some extent life turned inside out, the reverse side of the world.( Bakhtin,1989) Similarly, Burton sets two worlds to make a comparision: the human world and underground world; the grotesque world of Halloween and the happy world of Christmas. The confrontation of the two worlds represents Burtons inclination. The happy world is boring while the eerie wolrd is vivid and interesting. In my Nightmare before Christmas lingers on the edge of conventional culture and popular culture, it challenges the conventional culture and queries on the popular culture. So Burton makes an utmost effort to prove the rationality of his subversion in this film. It takes delight in talking about Burtons Gothic darkness of horror. The story happens in the world of ghosts and monsters where we are totally un familiar. The vampire bats, red eye demon , black monsters and even the wretched green, these gothic images are everywhere in the film. They stand in stark contrast to the simplicity of traditional animation films. However, the audience feel more closer to them and come to realize their subsistence status trenchantly. The American animation films have a heroism complex, but Burton deconstructs our expectation of the traditional hero. In Nightmare before Christmas, the character Jack is frightful and he has no mission to save the world. Other character is treated equally, eg. the pet comes along with Jack is soul of a dog instead of a brilliant white horse. More importantly, Burton wants to create a balance between creepy and interesting. So he gives life to the grotesquery Jack who actually is virtuous. He demonstrates the characters individual emotions and action which has no relationship with hero. Specificly, the modeling of Jacks eyes are just two black holes which thoroughly give expression to the meaning of the character. Lets turn to the other film: No Country for Old Men In this film No Country for Old Men the genre pushes the envelope of sanity. It is an unconventional western film, mixed with action, crime drama and dark humor. The McCarthys novel No Country for Old Men is an ideal vehicle for the Coen brothers, who have used violence and emptiness laced with dark humor as an artistic aesthetic in their directing careers. The films greatest achievement is its ability to transport the audience into a world where the predestination, death, fears, choices, morals and realities of life are strikingly brought to life and make the audience reflect upon and look back with careful consideration after the whole experience. The violence and bleakness of it all is not to simply evoke reaction or engage the audience, it is to tell a story and impart an experience of great intention, to which the Coens have brilliantly succeeded. To some extent, this film is a character study of Sheriff Bell, an honest lawman who is wise, observant, grounded in reality, and has a long memory. No Country for Old Men is really his story. And also, The Coen brothers direction of the particularly intense chase scenes between Chigurgh and Moss are masterful, evoking emotions of suspense to the highest level and pushing the audience to the very edge of their seats. At the same time the movie is a character study on the effects of evil and innocence lost, an exploration on the themes of fate and chance, an analysis of the freedom to choose and its consequences, a reflection on evil and good as forces of society and the investigation of basic human emotions such as hope, fear, love, violence and aspiration in the face of a variety of situations. The ending of the film is about death. Faced with the overwhelming fact of death, all of us humans find meaning only by making up their own spiritual codes. The murderers code, the good old boys code, the sheriffs code, the wifes codethey are all equally meaningless, equally inadequate in the face of death, but they are all perfectly legitimate responses to the fact of universal death. The film is also about predestination and free will, Chigurgh doesnt believe in free will, I got here the same way the coin did , he is almost like a robot , and scientifically he is totally right we dont have free will , Chigurgh is not guilty , he just has killer genes and his mother didnt hug him so thats why he turned out to be this way, there are no choices in matter , just cause and effect , only quantum psychics can show some difference. In conclusion, Film genres can take culture as very important elements into consideration. And also, we can characterize a culture by its genre set. Obviously through the film review, we can see that genre can function as a tool to define and describe a culture. Heroes and Villains: Historical Analysis Heroes and Villains: Historical Analysis Heroes, Villains or Both? Austin Rappel What I found most interesting in this weeks readings was the myths behind the men; specifically Ulysses S. Grant, general in chief of the United States Army, William T. Sherman, general in The United States Army and Abraham Lincoln, president of the United States. Grant was considered a drunk, Whatever happened, the story of his drinking became a staple of gossip in the old army. (McPherson, pg.114) Sherman was considered crazy; But Sherman could never entirely escape the reputation of madness (McPherson, pg 114) Lincoln was considered passive: a basic trait of character evident throughout Lincolns life: the essential passivity of his nature. (McPherson, pg. 206) I think it is important to determine if these things were true or if there is enough evidence to ever know for sure the mindset or character of the men that are known to us as the men that defined and ultimately were the victors of the Civil War. Grant quickly rose through the ranks during the Civil War; command of a brigade, a division, an army (Army of Tennessee), an army group, an all of the armies of the United States. (McPherson, pg 110) These accomplishments are a big contrast to what one could consider could be an accomplished by a drunkard. Brooks Simpson , a biographer concluded, Although Grant sometimes took a drink during the war, and may on occasion have taken two, his colleagues who knew him best and were in the best position to observe him were unanimous in their testimony that he was rarely if ever drunk. (McPherson, pg. 114) Grant was also given the reputation as a butcher when the general most deserving of the title was Robert E. Lee. (McPherson, pg 113) Sherman is best known for his March to the Sea; a march of over 700 miles, in which psychological warfare was used in order to stop the war. As stated in McPherson, The terror that his soldiers provoked among Southern whites was a power, he wrote, and I intended to utilize it to humble their pride, to follow them to their inmost recesses, and to make them fear and dread usà ¢Ã¢â€š ¬Ã‚ ¦ We cannot change the hearts and minds of those people of the South, but we can make war so terrible and make them so sick of war that generations would pass away before they would again appeal to it.(McPherson, pg. 124) As stated in the article by Matt Carr, General Shermans March to the Sea, Shermans plan was to attack the infrastructure of the south and therefore end the war; After more than three years of violent and seemingly endless conflict, Sherman had decided to take the conflict beyond the battlefield and subject Georgia to a level of devastation that would make its population realise that w ar and ruin are synonymous terms. (pg. 30) Its hard to imagine that these strategies were those of a crazy man. Lincoln, the 16th president of the United States and the author of many documents most notably the Emancipation Proclamation was seen at least by one biographer, David Herbert Donald, to be passive. However, as stated in McPherson, at the very outset of his presidency Lincoln demonstrated traits that were the opposite of what Donald calls his essentially passive personality. (McPherson, pg. 207) Its hard to believe that the man that set into motion the Civil War and wrote one of our most historical documents has a passive personality. Maybe the passivity noted by some is more a compassion than anything else. As stated in, Lincolns Legacy, Lincoln Lives Through His Words by Gail Fineberg, Lincolns first draft of the Emancipation Proclamation, which he presented to his cabinet on July 22, 1862. Nobody liked it Sellers said. Lincoln came back to his cabinet with a second draft in September, and admonished members to comment not on substance but on his style. (pg 38) The quote goes witho ut saying to the mindset of a determined man more so to the mindset of a passive man. Although it may never be known the actual character of Grant, Sherman or  Lincoln, it will be left up to the readers and historians perceptions of whether are not these men were heroes, villains or maybe a little of both during and after the Civil War. It goes without saying that these men, however viewed, will always be remembered for the mark they left on the Civil War and wars to come. Polymerase Chain Reaction (PCR): Optimization Parameters Polymerase Chain Reaction (PCR): Optimization Parameters IGHODARO OGHOGHO UYIOSA Polymerase chain reaction (PCR): Evaluation of different optimization parameters for appropriate PCR process. Abstract PCR is a method used to produce relatively large amounts of a specific DNA sequence. The productivity of PCR method depends on different reaction conditions such as the concentration of the DNA template, concentration of magnesium ions, DNA template dilution and polymerase concentration. The aim of this study was to find optimal reaction conditions required for appropriate PCR process. To check the correct conditions the agarose gel and polyacrylamide gel electrophoresis were used. One single, strong amplified band and no unspecific product describe the most suitable amount of given conditions. In the results of this experiment, the most suitable annealing temperature was 62oC, the most proper amount of concentration of magnesium was 2nMol, and the best template dilution was 2 µl. The important parameters evaluated in this experiment were template optimisation, annealing temperatures and magnesium chloride concentrations with and without touchdown PCR. Introduction PCR is a simple, enzymatic assay, which allows for the amplification of a specific DNA fragment from a complex pool of DNA. PCR can be done using source DNA from a variety of tissues and organisms, including peripheral blood, skin, hair, saliva, and microbes. Only trace amounts of DNA are needed for PCR to generate enough copies to be analysed using conventional laboratory methods. For this reason, PCR is a sensitive assay (Lilit andNidhi 2013). To carry out a PCR it is essential to have the following reagents: DNA template, forward and reverse primers, PCR buffer, magnesium chloride (MgCl2), dNTP and DNA Taq polymerase. The annealing temperature allows for the annealing of the primers to the single stranded DNA. It depends on the length and composition of the primers. If the temperature is too high, then the primers will not anneal correctly, and if the annealing temperature is too low then the primers will anneal non-specifically (Hecker et al. 1996). Magnesium ions interact with the DNA polymerase enzyme during this process. The magnesium ion interacts with negatively charged molecules in the reaction. Positive ions of magnesium interact with the negatively charged DNA strands to mask the forces of repulsion (Markoulatos et al. 2002). Template DNA is a fragment of DNA which is needed to create required copies. DNA Taq polymerase is a polymerase enzyme, which is essential for DNA replication, this means that DNA polymerase synthesizes DNA molecules from their nucleotide building blocks (Huang et al. 1992). The nucleotides include the four bases – adenine, thymine, cytosine, and guanine (A, T, C, G) – that are found in DNA. These act as the building blocks that are used by the DNA polymerase to create the resultant PCR product. During this experiment, two methods were used to visualise the PCR products formed. These were Polyacrylamide gel electrophoresis (PAGE) and Agarose gel electrophoresis method. Electrophoresis is a separation procedure which is based on the separation of DNA fragments by size, shape and charge. The clue of this process is the mobility of ions in an electric field (nucleoid acids, which are negatively charged migrate to the anode – positive electrode) (Stellwagen, 1998). Aim The aim of this experiment was to assess which parameters as annealing temperature, concentration of magnesium, and template DNA influence DNA amplification efficiency and specificity. 2.0  Materials and methods This section was divided into two parts. In part A, a PCR reaction 1 set-up using optimised PCR mastermix was done, while in part B, a PCR reaction was set-up to test four different variables to optimise a PCR reaction. 2.1  Part A Setting up the PCR reaction A mastermix enough for four reactions was made. 30 µl of H2O, 50 µl of 2X PCR mastermix and 4 µl each of forward and reverse primers were pipetted and mixed in an Eppendorf tube from which, 24 µl of the mastermix was pipetted into three separate PCR tubes (i.e. tube 1, 2, and 3). 1 µl of sample DNA, 1 µl of 1/10 diluted DNA and 1 µl of H2O were added to each tubes respectively and each amplified on a PCR block running the following programme: Denaturing step done at 94oC for two minutes Amplification step done at 94oC for 30 seconds, 55oC for 30 seconds and 72oC for 1 minute. This step was repeated for 35 cycles. Finally, the extension step was done at 72oC for 3 minutes. Agarose gel electrophoresis (2% agarose gel for PCR) An agarose gel was submerged in a gel tank filled with TBE buffer. Then 5 µl of gel loading buffer was added to each sample and mixed. Next, the first well was loaded with the molecular weight marker and then 10 µl of each sample was loaded into each respective wells. Next, the gel was run for 45 minutes at 80V. Finally, the gel was visualised on the gel documentation system to show separation and migration of the DNA. 2.2  Part B PCR optimisation reaction For this protocol, PCR reactions were set up and individual components of the reactions were varied in other to optimise them as follows: Annealing temperature optimisation 17.75 µl of water, 2.5 µl of 10x reaction buffer, 0.75 µl of Magnesium Chloride (50mMol), 0.5 µl of dNTPs, 1 µl each of forward and reverse primers, 0.5 µl of Taq polymerase and 1 µl of DNA were pipetted into 5 separate tubes (i.e. tube 1, 2, 3, 4, 5) which were then placed on a gradient PCR block, with one tube at each of the following temperature 46oC, 52oC, 55oC, 58oC, and 65oC. Next, the PCR block was set to the following programme: Denaturing step at 94oC for two minutes Amplification step at 94oC for thirty seconds, 46-65oC for thirty seconds, and 72oC for one minute. This stage was repeated for thirty-five cycles. Finally, the extension step was done at 72oC for three minutes. Template optimisation A PCR mastermix containing 13.75 µl of water, 2.5 µl of 10x reaction buffer, 0.75 µl of 50mMol magnesium chloride, 0.5 µl dNTPs, 1 µl each of forward and reverse primer and 0.5 µl of Taq polymerase were pipetted into five tubes. Next, 5, 2, 1, 0.1, and 0.01 µl of template DNA and, 0, 3, 4, 4.9. 4.99 µl of H2O were added to each tubes respectively. Next, the tubes were then amplified on a PCR block using the same cycle parameters as set out in part A. Magnesium concentration A PCR mastermix mastermix containing 16 µl of water, 2.5 µl of 10x reaction buffer, 0.5 µl dNTPs, 1 µl each of forward and reverse primer, 0.5 µl of Taq polymerase and 1 µl of DNA were pipetted into five tubes (i.e. tube 1, 2, 3, 4, and 5). Next, a Mgcl2 dilution was prepared to get a final Mgcl2 mMol of 0.5, 1.5, 2, 3 and 5mMol which were then added to each tubes respectively to give a final volume of 25 µl. Next, the tubes were then amplified on a PCR block using the same cycle parameters as set out in part A. Touchdown PCR A PCR mastermix was prepared using the same variables outlined for magnesium concentration. Then the touchdown PCR programme used was as follows: 94 °C for 3 minutes then 94 °C for 30 seconds, 64 °C for 30 seconds and 72 °C for one minute for three cycles, 94 °C for 30 seconds, 61 °C for 30 seconds, and 72 °C for one minute for three cycles, 94 °C for 30 seconds, 58 °C for 30 seconds, and 72 °C for one minute for three cycles, 94 °C for 30 seconds, 55 °C for 30 seconds, and 72 °C for one minute for three cycles, 94 °C for 30 seconds, 53 °C for 30 seconds, and 72 °C for one minute for thirty cycles, and finally 72 °C for three minutes. Sample preparation and polyacrylamide gel electrophoresis After all the different optimisation protocols, the samples to be loaded into the gel were prepared by adding 5 µl of loading buffer to each PCR reaction and mixed. Next, 5 µl of DNA ladder was pipetted into the first well while 10 µl of sample were pipetted into each designated wells. The gel was then run at 100V for 45 minutes. After which, the gel was recovered and placed in a weighing boat containing 1x TBE buffer. Next, 5 µl of ethidium bromide was carefully introduced into the weighing boat and left for 10 minutes before visualisation with a gel documentation system. 3.0  Result PCR reactions were set up in 5 different PCR tubes with all the required components for complete PCR reaction , save for a particular factor which was varied to ascertain the optimal concentration necessary for the production of the highest amount of pure specific product. The results obtained from these various optimised factors are represented in the gels below. Part A Optimized PCR 1 µl of DNA template was loaded in the well labelled neat DNA and it revealed the highest amount of product formed, the well containing a 1/10 diluted DNA had a much lower amount of product formed while the well with the water blank yielded no product. Also, unspecific products were not formed. Figure 1: Optimised PCR agarose gel. Part B The results of different PCR optimisation reactions PCR annealing temperature optimisation Figure 2: PCR annealing temperature optimisation polyacrylamide gel. Key: L-molecular weight ladder, lane 1- 48 °c, lane 2- 52 °c, lane 3- 55 °c, lane 4- 62 °c, lane 5- 65 °c, unspecific product, specific product. From Figure 2 above, there are three unspecific products formed in lane 1, a greater specific product with insignificant unspecific product formed in lane 2, insignificant unspecific products formed in lane 3 and there is also a decrease in the intensity of the specific product formed compared with that of lane 2. While in lane 4, there is a minor decrease in the intensity of the specific product formed thus, the intense quantity of the specific product formed (i.e. there is a strong amplification here) and in lane 5, there is a major decrease in the quantity of specific product formed. Therefore, the quantity of the product decreases as the quantity of the template DNA decreases, and the quantity of the specific and unspecific products increases as the quantity of the template DNA increase. Template dilution optimisation Figure 3: Template dilution optimisation polyacrylamide gel. Key: L -molecular weight ladder, lane 1- 5 µl, lane 2- 2 µl, lane 3- 1 µl, lane 4- 0.1 µl, lane 5- 0.01 µl template DNA, specific product, unspecific product. From the gel above, there are three unspecific products formed in lane 1 and also the intensity of the specific product formed is high, the unspecific product formed in lane 2 is insignificant and the specific product formed is greater in intensity (i.e. has a higher amplification) compared with that of lane 1, in lane 3 and 4, the intensity of the specific product formed decreased compared with that of lane 2, while in lane 5, there is a major decrease in the intensity of the specific product formed. Therefore, the quantity of the product decreases as the quantity of the template DNA decreases, and the quantity of the specific and unspecific products increases as the quantity of the template DNA increase. Magnesium dilution optimisation Figure 4: Magnesium dilution optimisation polyacrylamide gel. Key: L -molecular weight ladder, lane 1- 0.5mmol, lane 2- 1.5mmol, lane 3- 2mmol, lane 4- 3mmol, lane 5- 5mmol, specific product, unspecific product. Form the gel above, there is an unspecific and a specific product formed in lane 1, in lane 2 there is a decrease in the intensity of the unspecific product formed and also there is an increase in the amount of specific product formed. In lane 3, there were no production of unspecific products and the intensity of the specific product formed remained high. In lane 4, there is evidence of the presence of an unspecific product formed but the intensity of the specific product formed remained high. While in lane 5, there is a minor reduction in the intensity of the specific product formed while there is visible presence of formation of unspecific products. Magnesium touchdown optimisation Figure 5: –Touchdown magnesium concentration optimisation. Key: L – molecular weight ladder, lane 1- 0.5 mMol, lane 2- 1.5 mMol, lane 3- 2mMol, lane 4- 3 mMol, lane 5- 5mMol, unspecific product, specific product. From the gel above, in lane 1, the intensity of the unspecific product formed is the same with that of the specific product formed. While in lane 2, 3 and 4, the intensity of the specific products formed are the same while the intensity of the unspecific products gradually decreased. There was no unspecific product formed in lane 5, however there was a reduction in the intensity of the specific product formed compared to that of lane 4. Discussion This experiment was performed to evaluate different optimisation protocols to optimise PCR reactions. For the PCR reaction using an optimised PCR mastermix in part A, the highest amount of products formed was observed in the well containing 1 µl of DNA template.The annealing temperature is the most important optimisation, because it can have an influence on the specificity of the reaction. If the temperature is too high, the hybridization will not take place thus, templates and primers remain dissociated. If the temperature is too low, mismatched hybrids will occur. Correct annealing temperature must be low enough to start hybridization between template and primer, and also high enough to prevent forming mismatched hybrids (Roux, 2009). According to the results from annealing temperature optimization polyacrylamide gel (Figure 2), the most suitable annealing temperature was 62oC, because the band was clear and single as opposed to the 48oC, 52oC and 55oC, where the smears (i.e. unspecific products) were shown. The intensity of the band in 62oC was the strongest compared with that o f 65oC. The most suitable template dilution for PCR was 2 µl, because it gave in the polyacrylamide gel in Figure 3, the most bright, single band with very low amount of unspecific products formed. Besides, annealing temperature and template dilution parameters, PCR reaction components could also lead to non-specific amplification. Two variables, which are reported to greatly influence the specificity of the PCR reaction, are magnesium and dNTP concentration (Dwivedi et al. 2003). For magnesium dilution touchdown (Figure 5), the molarities at 1.5, 2 and 3mMol showed very similar amount of products formed indicating the importance of the magnesium in PCR amplification while for magnesium dilution without touchdown (Figure 4), it was found that 2mM yielded the best results. Magnesium concentration is known to play a critical role in amplification as it can affect DNA strand denaturation, primer annealing specificity and enzyme fidelity. These observations are in agreement with earlier studies (Innis et al. 1990; Eeles et al. 1993). Even brief incubations of a PCR mix at temperatures significantly below theTmcan result in primer-dimer formation and nonspecific priming. Hot-start PCR methods (Erlich et al. 1991;Ruano et al. 1992) can dramatically reduce these problems. In this experiment, two methods were used to visualise the PCR products formed. They are, Polyacrylamide gel electrophoresis (PAGE) and Agarose gel electrophoresis. Agarose gel is the most popular medium for the separation of moderate and large-sized nucleic acids and have a wide range of separation but a low resolving power, since the bands formed in the gels tend to be indistinct and spread apart. This is a result of pore size and cannot be largely controlled (Stellwagen, 1998). However, Polyacrylamide gels are normally more difficult to prepare and handle, and it requires a longer time for preparation than agarose gels. However, polyacrylamide gels have a greater resolving power, can accommodate larger quantities of DNA without any significant loss in resolution and the DNA obtained from polyacrylamide gels is extremely pure (Guilliatt, 2002). Hence, they are better than agarose gels. It should be noted that polyacrylamide is a neurotoxin (when unpolymerized), but with proper labo ratory care it is no more dangerous than various commonly used chemicals in the laboratory (Budowle Allen, 1991). Conclusion Optimisation of Polymerase Chain Reaction is very important for PCR performance to minimize failures, avoid the production of non-specific products and increase specificity of the reaction. The knowledge of proper conditions allows to use PCR correctly and to receive good results. According to the results of the research the most suitable annealing temperature was 62oC, the most proper amount of concentration of magnesium was 2nMol, and the best template dilution was 2 µl. Those parameters give DNA amplification specificity and efficiency. (Harris and Jones, 1997). References Alka, D., Sarin, B., Mittar, D., Sehajpal, P. (2003). OPTIMIZATION OF 38 kDa BASED PCR ASSAY FOR DETECTION OF MYCOBACTERIUM TUBERCULOSIS FROM CLINICAL SAMPLES. Journal of Tuberculosis. 50:209-213. Budowle, B. and Allen, R. (1991). Discontinuous polyacrylamide gel electrophoresis of DNA fragments. Methods in Molecular Biology. 9:123-132. Eeles, R. and Stamps, A. (1993). Managing the method. In Polymerase Chain Reaction (PCR) the Technique and its Application. Journal of Applied Sciences Research. 2(3): 12-26. Erlich,H.,Gelfand,D.,Sninsky,J. (1991).Recent advances in the polymerase chain reaction.Science.252:1643–1651. Guilliat, A. (2002). Agarose and polyacrylamide gel electrophoresis: PCR mutation detection protocols. Methods in Molecular Biology. 187:125-137. Hecker,K. and Roux,K. (1996).High and low annealing temperatures increase both specificity and yield in touchdown and stepdown PCR.Bio Techniques. 20:478–485. Harris, S. and Jones, D. (1997). Optimisation of the polymerase chain reaction. Journal of Biomedical Science. 54 (3):166-173. Huang, M., Arnheim, N., Goodman, M. (1992). Extension of base mispairs by Taq DNA polymerase: implications for single nucleotide discrimination in PCR.Nucleic Acids Research.20 (17):4567–4573. Innis, M. and Gelfland, D. (1990). Optimization of PCR’s. In PCR protocols: A guide to methods and applications. Indian Journal of Tuberculosis. 118:1589-1599. Markoulatos, P., Siafakas, N., Moncany, M. (2002). Multiplex polymerase chain reaction: a practical approach.Journal of Clinical Laboratory Analysis.16(1): 47–51. Lilit, G.andNidhi, A. (2013). Research Techniques Made Simple: Polymerase Chain Reaction (PCR). Journal of Investigative Dermatology. 133 (3): 4565-4579. Stellwagen, N. (1998). DNA gel electrophoresis. Nucleic Acid Electrophoresis Laboratory Manual. (D Tietz, Ed.). Springer Verlag. Berlin-Heidelberg-New York. Roux, K. (2009). Optimisation and troubleshooting in PCR. Cold Spring Harbour Protocols. doi:10.1101/pdb.ip66. Ruano,G.,Pagliaro,E., Schwartz,T.,Lamy,K.,Messina,D.,Gaensslen,R. et al. (1992).Heat-soaked PCR: An efficient method for DNA amplification with applications to forensic analysis.Bio Techniques.13:266–274.

Theory, use and therapeutic value of symbolic play

Theory, use and therapeutic value of symbolic play This essay looks at the issue of symbolic play being therapeutic play for children. The essay looks at the theory of symbolic play, the use of symbolic play with children, the therapeutic value of symbolic play, using research to support the discussions. The essay discusses what is understood by symbolic play, then moves on to discuss the importance of symbolic play in childrens development, looking at the various theories that have been put forward to explain the importance of play in childrens development. The essay then moves on to look at various instances where therapeutic play has been used, and is considered useful, such as in children who are experiencing a chronic illness, who are hospitalized, who are awaiting surgery or who have experienced some form of trauma. What is symbolic play? Symbolic play is, according to Piaget (1962) one of the main ways in which children learn to think in a representational manner, where representation is understood as a process through which children store information according to the perceptual analysis of their ingoing experiences (Leslie, 1987; Lyytinen et al., 1997). Play essentially allows children to understand the things they experience and to put these things in to perspective. As such, play is fundamentally important for childrens development (Piaget, 1962). Play is one of the ways in which children understand the world, their interactions with others and the rules and regulations that govern their passage through the world. Play is, thus, a fundamental activity for children that allows them to form their personalities and to understand their place in the world, in relation to others. Relevant of symbolic play in child development Symbolic play, which arises around the age of 18 months, basically involves children substituting one item for another, and can constitute incorporating others in to their play, pretend play or sequencing. This can mean that children pretend to be mother (or father) or that they use household items to reproduce day-to-day activities they have seen their parents doing, amongst other common symbolic play activities. This symbolic allows children to experiment with different roles and different forms of being, which, as has been discussed, allows children to understand, and to contextualise, their experiences. As Piaget (1962) argues, such symbolic play allows children to understand the role of self and others, the use of objects and the sequences of actions and activities whilst playing. This allows children to understand objects, to learn about the properties of objects and to learn about consequences and causality (Piaget, 1962). Play thus allows children, amongst other things, to re alize where their boundaries are, to understand why things work in the ways they do and to understand how to interact with others. Symbolic play is thus, as has been discussed, a fundamental developmental tool for children. Watson and Zlotlow (1999) talk about symbolic play as, an important characteristic of childrens early play, through the enactment of activities that are very familiar to the child in contexts that are not typical for those activities. Enacting activities out of context allows the child to explore, and to understand, the role of agents in their lives, allowing them to understand how the world works and what their role is in this world. Symbolic play, therefore, has been argued to have three main features: the use of objects; the use of actions during the play; and individuals enacting the play (i.e., agents) (Watson and Zlotlow, 1999). The use of objects can be undertaken in many forms, either through substitution, in which the object is used to represent something else, through scenario-building, with the object being used to perform some task or in combination, with the object being used in various ways (Watson, 2008). The use of actions in play and the development of the agent in p lay follow certain patterns depending on the age of the child, as does the theme of childrens symbolic play (Watson, 2008). The one thing that all symbolic play has in common, at whatever age or developmental stage the child is at, is that the child uses some representation of self in their play. At age four, for example, children will have progressed to fantasy play, but these fantasies will usually involve themselves in becoming their fantasy a fireman or a prince, for example (Garvey, 1990). This allows them to explore different roles and responsibilities. Symbolic play is, therefore, a natural phenomena, that children follow naturally, as part of their development through childhood. As Reed (2007) argues, symbolic play links all four areas of a childs development, namely cognitive, language, social/emotional and physical, and, as such, is a fundamental part of the development of children. Symbolic play allows the child to acquire knowledge and to express and represent their ideas, thoughts and feelings: as Vygotsky argues, in his sociocultural cognitive theory, symbolic play allows children to develop and to self-regulate and to work out any problems they might face (Reed, 2007). It is in this aspect, then, that the therapeutic value of symbolic play becomes clear. As children constantly experiment with their environment, their peers and the other agents they meet, and as the results of these experiments are constantly being fed back to lead to reinforce certain behaviours or to elicit different patterns of behaviours, the value of pl ay as therapy is clear. Children who are passing through a difficult moment and who need help to understand this, to contextualise these difficulties in the framework of their existing knowledge, can, through engaging in therapeutic play, manage this. Therapeutic play allows them to experiment with the various outcomes and to contextualise the problems they face, allowing them an opportunity to work through these problems/problematic situations, through this working out their difficulties and coming to understand how to deal with them. The use of symbolic play as therapy In terms of the use of symbolic play as therapy with children, as Bettelheim states, Play permits the child to resolve in symbolic form unresolved problems of the past and to cope directly or symbolically with present concerns. It is also his most significant tool for preparing himself for the future and its tasks (Schaefer, 1995). Using play as a tool to help children through a difficult stage in their lives is, therefore, grounded in theory and makes sense in light of the fact that children learn through play. The research shows, for example, that therapeutic play can be helpful in aiding children through hospital stays (William, 2007) or through surgery, with this therapeutic play being shown to reduce anxiety and increase overall well-being (Bowmer, 2002). As Moore and Russ (2006) discuss, pretend play can act as a resource for children, relating, as it does, to many areas of adaptive functioning including creativity, coping and emotional regulation. As Moore and Russ (2006) show , pretend play in hospital settings can reduce anxiety and, through this, can reduce the likelihood of complications following surgery and can allow children to adapt better to the complications of chronic illness. The therapeutic value of symbolic play In terms of the therapeutic value of symbolic play, as Axline (1964) discusses, therapeutic play can be delivered through one of two major approaches, namely via non-directive play therapy and via directive play therapy (Oaklander, 1988). According to Axline (1964), play therapy should be governed by eight principles, namely that the therapist and child must be comfortable with each other; that the therapist accepts the child as he/she is; that the child can freely express their feelings; that the therapist is alert to the feelings the child expresses; that the therapist respects the child and their ability to resolve their own problems; that the therapist does not attempt to influence the child; that the therapy is carried out in its own time; and that the only limitations placed on the play therapy are those that anchor the therapy in the real world (Axline, 1964). If the therapeutic play is provided within this framework, the benefits of the therapeutic play can be many and varied , as discussed above, with the troubled child benefitting greatly from this intervention. As Li and Lopez (2008) argue, therapeutic play can be valuable not only in helping children through a difficult stage in their lives but can be useful in helping to in prepare children for a stressful, or difficult, period that they might face. For example, children who are facing surgery or a chronic illness can be helped to come to terms with this through the use of therapeutic play. As Li and Lopez (2008) report, by reinforcing to nursing and medical staff that play is a very important part of the lives of young children, and be employing therapeutic play techniques, this can markedly improve the anxiety that these children experience and can allow these children to have a more positive outlook regarding their situation and the difficult things they will face, meaning that they are better equipped to face these situations. As Li and Lopez (2008) argue, therapeutic play can help to improve the resilience of children who face difficulties and, as such, it is an important tool to use in those children who need help to become more resilient. Children who have faced some form of trauma, for example, can be aided through the fallout of this trauma through engaging in therapeutic play. By allowing the child the space to act out what they saw, or what they have experienced, for example, the child can come to terms with this traumatic experience. This therapeutic play could take the form of using puppets, or drawing, or role playing: anything that allows the child to re-enact the event(s) and, through this, come to terms with what happened. The use of therapeutic play in explaining the loss of someone close to them is known to be particularly valuable, for example, as this can allow them to imagine the person is still here and to resolve any outstanding issues they had with them, or to slowly come to terms with the fact that they are no longer alive and no longer able to be physically present with the child. The simple act of playing can, therefore, allow the child to come to terms with many difficult emotions, allowing the c hild to slowly become more able to cope with the negative emotions that a traumatic event (such as witnessing a violent act or the unexpected death of a close family member), allowing them to deal with these negative emotions (Schaefer and OConnor, 1994). As Schaefer and OConnor (1994) argue, role playing in particular can help children to face the negative post-trauma reactions that children might face, with role-play allowing children to relive the trauma and to find various solutions to their negative experiences and emotions. Conclusion In summary, then, this essay has looked at the issue of symbolic play being therapeutic play for children. The essay has looked, in particular, at the theory of symbolic play, the use of symbolic play with children and the therapeutic value of symbolic play. In regards to the theory of symbolic play, it has been seen that various theories have been proposed to explain the importance of symbolic play in childrens development, with all of these theories agreeing that play is a fundamental part of childrens development and that this play allows them to contextualise their experiences and to understand how these experiences dictate how they should act and should behave in different situations. It is this attribute of symbolic play that lends itself to being useful in helping children come to terms with difficult events in their lives: as has been discussed, play allows children to explore different scenarios (even difficult scenarios), with this play enabling them to overcome any negative emotions or feelings they might have had towards these scenarios. A child who is facing a difficult surgery, for example, might be scared, might be worried for themselves and for their families, but engaging in role play with this child (for example) allows them the opportunity to explore different possibilities and to release some of their anxieties and concerns. This has been shown, as discussed, to reduce the anxiety these children feel and to enable the childs health and well-being to be maintained, even under difficult circumstances. Similarly, a child who has experienced trauma can be helped through their post-traumatic period by engaging in some form of therapeutic play. This would normally consist of helping the child to act out their fears and their experiences, allowing the child to get rid of all of their negative emotions and feelings with regards to the even, allowing the child to expel these from their psyche and then to carry on without carrying this burden along with them. In conclusion, then, the essay has shown that play is fundamental for children and that, given its experimental nature and its ability to contextualise events and interactions for children, play is, at its very essence, therapeutic. Using play with children who need therapeutic interventions, then, makes perfect sense to allow children to understand the negative events/emotions and to overcome their fears and anxieties regarding these negative events and emotions. Therapeutic play has been shown to be a useful intervention in many cases, including in hospitalized children and in children living with chronic illnesses, who can be helped through this difficult period by engaging in therapeutic play, which has been shown to reduce their anxiety levels. In conclusion, then, therapeutic play is an extension of the symbolic play that children engage in as a normal developmental process and can be useful in helping children through difficult periods in their life.